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2022-04-30-accounts

Chairman’s Report Submitted 12/07/2022

It has been a year of significant challenges for New Beginnings. We have all suffered from the isolation due to Covid with several of our Trustees actually being ill along with the then after effects. Despite this, our work has continued. Our Children at Genesis House had a healthy summer visiting a Christian camp in the Carpathian mountain region where they experienced the great outdoors and in August our Foster Family went for a few days to the Black Sea and enjoyed swimming, visiting a bird reserve and learning more of the geography of Ukraine before returning back to school and college in September. We had the opportunity to help Charlie a 17 year old boy whose Mother escaped from a violent abusive marriage. His dream is to work with endangered animals and conservation work to keep abreast of today’s climate change. New Beginnings paid for his second year in College which was residential and beyond his family’s resources. We at New Beginnings hope this is the start of his journey and will follow his progress in the future. Many of our school children suffered anxiety and disruption to their education during Covid so when Burton Church of England Primary School wanted to build an outdoor Prayer Centre, we were happy to fund it. They had been successful in setting up prayer corners in classrooms where children could go to quietly seek comfort from each other at any time of stress. The outdoor Prayer room offers much more which has been well thought out by the experience the teachers have gained from their classroom prayer corners. Ivan, our Ukrainian Trustee had just started to establish a partnership between the children’s cancer hospital in Kyiv, which is the only approved one in Ukraine. New Beginnings was to set up a fund annually to pay for the poorest families unable to pay for their child’s treatment. Unfortunately the war started on the 14th of February 2022 and our priorities changed. We started a massive fundraising appeal with the sole aim of helping families with children to escape the horror of war and support our own children and partners in Ukraine. On March the 10th our family from Genesis House fled Ukraine by train to Poland. Oleg, our Foster Father had to stay in Ukraine. With help from UK supporters our family thankfully ended up in the Czech Republic where they were safe. New Beginnings has a big challenge ahead of us but I am convinced we can meet that ever changing challenge.

Pat Harrison MBE 12/07/2022a2qa

Treasurer’s report for Trustee meeting on Monday 30 January 2023

Balances as at latest available date

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Barclays Bank (as at 30/12/22 balance on bank statement) 27,268.48
Virgin Money (as at 30/11/22) 85,235.66
Cumberland Building Society (as at 31/3/22) 63,283.78
175,787.9
Total
2
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Total income for financial year 1 May to 30 December 2022 = £37,298.53 Total expenditure for financial year 1 May to 30 December 2022 = £29,152.92

Income from 1 November to 30 December 2022 = £16,095.15

The JustGiving site continues to raise a large amount of money - £1657.72 - for this period.

In addition to the usual regular donations, additional significant donations have been received from:

R Langley (£250)

K Parsons, D Opperman, H Stevenson, M Silver, Westmacott (£200) G Lee, S McDonald, C Wood, S Saunders, N Hazelhurst (£100)

Thanks have been sent to all who have supplied contact details and our supporter database and Gift Aid records updated as appropriate

A donation of £1340 has been received from the Daily Mail for coach transport to YMCA A transport grant of £8000 has been received from Cumbria County Council A grant of £1000 has been received from SLDC ? specific purpose A donation of £1028.26 has been received from Kirkbie Kendal School Interest of £172.17 has been received from Virgin Money

The Gift Aid claim for £1755 has still not been credited despite an email enquiry being acknowledged

Expenditure from 1 November to 30 December 2022 = £10,783.93

This includes:

Monies transferred to Ukraine £5499.99 Flights for refugees £243.94 Electricity for Hayclose End £99.18 English tuition supplied by Alison Orford £850.00 Coach & Taxi to YMCA £1519.00 Newsletter printing £198.00

New Beginnings Charity, Vineyard Cottage, 45 Appleby Road, Kendal, Cumbria, LA9 6ES Tel: 01539 727158 Web: www.newbeginningscharity.org.uk Registered Charity No: 1087263

Trustees: Pat Harrison MBE, Paul Smith, Andrey Donsky, Alexander Donskoy, Ivan Bespalov, David Miles, Graham Dawson Patrons : The Lord Dannatt GCB CBE MC, The Hon. Mr Justice Turner, Martin Bell OBE, RT Rev James Newcombe Lord Bishop of Carlisle

Events insurance & Accountancy fees £956.00 SLDC room hire £731.50 YMCA holiday £590.00 Plus miscellaneous expenditure on stationery & electrical services

REGISTERED CHARITY NUMBER: 1087263

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2022

FOR

NEW BEGINNINGS SAFE HOMES FOR CHILDREN

Mitchinsons Accountants 22 Market Place Kendal Cumbria LA9 4TN

NEW BEGINNINGS SAFE HOMES FOR CHILDREN

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 7
Detailed Statement of Financial Activities 8

NEW BEGINNINGS SAFE HOMES FOR CHILDREN

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2022

The trustees present their report with the financial statements of the charity for the year ended 30 April 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The relief of destitute children from poverty, distress and suffering by appropriate charitable means whether medical, rehabilitative, financial or other means in any part of the world.

Significant activities

The charity operates a parented home for street children in Kiev and provides assistance to disabled children in the Ukraine. The charity also works in the UK assisting children in crises and Ukrainian refugee families with children.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1087263

Principal address

Apartment 45 Kentgate Place Beezon Road Kendal LA9 6EQ

Trustees

P W C Smith A Donskyy (resigned 31/8/21) I Bespalov (resigned 31/5/22) P Harrison A Donskyy G Dawson (resigned 31/8/21)

Independent Examiner

Jennifer Marshall FCCA Mitchinsons Accountants 22 Market Place Kendal Cumbria LA9 4TN

Approved by order of the board of trustees on 10 November 2022 and signed on its behalf by:

P W C Smith - Trustee

Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEW BEGINNINGS SAFE HOMES FOR CHILDREN

Independent examiner's report to the trustees of New Beginnings Safe Homes for Children

I report to the charity trustees on my examination of the accounts of New Beginnings Safe Homes for Children (the Trust) for the year ended 30 April 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jennifer Marshall FCCA Mitchinsons Accountants 22 Market Place Kendal Cumbria LA9 4TN

11 November 2022

Page 2

NEW BEGINNINGS SAFE HOMES FOR CHILDREN

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2022

2022
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
51,220
Investment income
2
241
Total
51,461
EXPENDITURE ON
Charitable activities
Funding projects
27,601
NET INCOME/(EXPENDITURE)
23,860
RECONCILIATION OF FUNDS
Total funds brought forward
128,048
TOTAL FUNDS CARRIED FORWARD
151,908
2021
Total
funds
£
8,454
539
8,993
14,585
(5,592)
133,640
128,048

The notes form part of these financial statements

Page 3

NEW BEGINNINGS SAFE HOMES FOR CHILDREN

BALANCE SHEET 30 APRIL 2022

2022
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
152,388
CREDITORS
Amounts falling due within one year
5
(480)
NET CURRENT ASSETS
151,908
TOTAL ASSETS LESS CURRENT
LIABILITIES
151,908
NET ASSETS
151,908
FUNDS
6
Unrestricted funds
151,908
TOTAL FUNDS
151,908
2021
Total
funds
£
128,048
-
128,048
128,048
128,048
128,048
128,048

The financial statements were approved by the Board of Trustees and authorised for issue on 10 November 2022 and were signed on its behalf by:

P W C Smith - Trustee

The notes form part of these financial statements

Page 4

NEW BEGINNINGS SAFE HOMES FOR CHILDREN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME

INVESTMENT INCOME
2022 2021
£ £
Deposit account interest 241 539

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2022 nor for the year ended 30 April 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2022 nor for the year ended 30 April 2021.

Page 5

continued...

NEW BEGINNINGS SAFE HOMES FOR CHILDREN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2022

4.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
Total
EXPENDITURE ON
Charitable activities
Funding projects
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
5.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
6.
MOVEMENT IN FUNDS
At 1.5.21
£
Unrestricted funds
General fund
128,048
TOTAL FUNDS
128,048
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
51,461
TOTAL FUNDS
51,461
Unrestricted
fund
£
8,454
539
8,993
14,585
(5,592)
133,640
128,048
2022
2021
£
£
480
-
Net
movement
At
in funds
30.4.22
£
£
23,860
151,908
23,860
151,908
Resources
Movement
expended
in funds
£
£
(27,601)
23,860
(27,601)
23,860

Page 6

continued...

NEW BEGINNINGS SAFE HOMES FOR CHILDREN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2022

6. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.5.20
£
Unrestricted funds
General fund
133,640
TOTAL FUNDS
133,640
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
8,993
TOTAL FUNDS
8,993
Net
movement
At
in funds
30.4.21
£
£
(5,592)
128,048
(5,592)
128,048
Resources
Movement
expended
in funds
£
£
(14,585)
(5,592)
(14,585)
(5,592)

7. RELATED PARTY DISCLOSURES

The New Beginnings - Ukraine Local Charity Fund

The Ukraine project charitable expenditure stated in the accounts consists of payments made to The New Beginnings - Ukraine Local Charity Fund. Ivan Bespalov, a trustee of New Beginnings Safe Homes for Children, is the executive director of the board of the Ukranian charity.

There were no other related party transactions during the year.

Page 7

NEW BEGINNINGS SAFE HOMES FOR CHILDREN

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2022

2022 2021
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 47,991 7,491
Gift aid 3,229 963
51,220 8,454
Investment income
Deposit account interest 241 539
Total incoming resources 51,461 8,993
EXPENDITURE
Charitable activities
Travel costs 541 -
Sundry expenses 468 -
Postage and stationery 237 112
Newsletter costs 648 378
Website 235 240
Ukraine project 16,108 12,755
Medic Malawi - 1,100
Ukraine refugees' relocation 1,884 -
British student accommodation 5,000 -
Burton school prayer suite 2,000 -
27,121 14,585
Support costs
Governance costs
Accountancy and legal fees 480 -
Total resources expended 27,601 14,585
Net income/(expenditure) 23,860 (5,592)

This page does not form part of the statutory financial statements

Page 8