A n n u a l R e p o r t 2 0 2 0 - 2 0 2 1
Registered Charity No: 1089188
Contents
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1 About Havering Association for People with Disabilities (H.A.D)
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2 Board of Trustees & Team
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3 Chairmans Report - Pam Light
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4 Treasurer's Report - David West
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5 A selection of Client's Photos
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6 Managers Report - Cheryl Cable
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7 Quotes from Clients
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8 Social Inclusion & Peer Support
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9
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Photo's
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10 Poem - Friend of H.A.D
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11 Contact Details
H.A.D Trustees
Chairman Pam Light Vice Chairman Robert Keene Treasurer David West Trustees Nic Dodin Andrew Longhurst Rebecca Mazrreku Christine Smith Stephen Ellis (Retired April 2021)
H.A.D Team
Manager Cheryl Cable from May 2021 Julia Edgerton June 2021
Project Lead
Community Inclusion Officer Denise Hanrahan Community Inclusion Officer Vikki Clarke
Patrons
Mike Brace CBE DL Councillor Phillipa Crowder Julia Lopez MP Hornchurch & Upminster
Volunteers
H.A.D is supported by a dedicated team of volunteers and without their hard work, ideas, energy and dedication we would not be able to thrive.
Our volunteers carry out a wide range of duties from gardening, art tutor, IT tutors, administration, peer support, group session support, fundraising, social media and website support and volunteer on the Board of Trustees.
Photo of our clients in our garden
Beliefs & Values
Our Vision
To enable and inspire people with disabilities and those that support them to lead fulfilled inclusive lives with dignity and respect.
Our Mission
To improve the quality of life and provide opportunities for people with disabilities and those that support them by encouraging their active participation in their community. To provide them with a voice, choices, and control over their lives.
Our Values 'WE CARE'
H.A.D is committed to creating a culture of warmth and belonging. where everyone is welcome
W elcoming
H.A.D is committed to the participation, involvement and development of all beneficiaries, staff, trustees, and volunteers
E nabling
C aring
H.A.D is committed to treating everyone we come into contact with as an individual and with care
A nti-Discriminatory H.A.D is committed to treating people equally and opposes discrimination in all circumstances
R espect
H.A.D is committed to promoting respect, honesty and integrity in dealings with its beneficiaries, staff, trustees and volunteers as well as its partner organisations and the public
H.A.D is committed to an approach that focuses on an individual's need
E mpathy
Objectives of the Association
To aim to meet the needs of people with physical and sensory disabilities and carers over the age of 18 years living in the London Borough of Havering and, where appropriate, people living in the surrounding area.
To promote the relief of their distress and suffering.
To provide an organisation that will work in partnership with individuals, statutory bodies, voluntary organisations, groups of voluntary organisations, consortia and other organisations to meet the needs of people with disabilities and carers.
To refer people and organisations who contact the Association to appropriate sources of help.
Chairman Report
During the majority of 2020 to 2021 we have all been suffering from the effects of the Covid 19 Pandemic. H.A.D also had a staff reshuffle due to our Manager Clare Kelly leaving, Cheryl filling the post and Julia joining the staff.
Nevertheless, the clients of H.A.D were not forgotten. The staff worked tirelessly in a variety of ways. Sometimes it was as simple as a series of phone calls to ensure no one was left to feel lonely or forgotten and at other times everyday essentials were purchased and delivered to clients who were isolating.
During this time "ZOOM" came to the forefront with many sessions with one of the staff hosting. Art, Exercise and Tea and a Chat being among the favourites. Even a pub zoom night sped across the ether!
Much work was done to keep everyone safe with the building deep cleaned, screens being erected and specialist equipment being bought. New safety rules were put into place. The staff also redecorated the Hall to make it more cheerful for when clients could eventually return.
Board meetings continued but for safety reasons, these were on Zoom as were staff meetings with myself. As usual, I thank all board members for their constant support especially David whose work with our finances has not been easy during this period of very sparse fundraising.
This year I cannot congratulate and thank the staff enough for their kind devotion, innovation and hard work for our clients during such difficult times especially at Christmas when our clients had a festive goody bag which was hand-delivered.
Special thanks to Cheryl for taking over as Manager at a time in our calendar which is the most stressful and coming up absolute trumps.
They are all without doubt the best of the best.
Pam Light
Chairman
Treasurers Report for Year ended 31st March 2021
2021 Year End
H.A.D Income for the year to 31 March 2021 amounted to £109k - this was £16k lower than the previous year. The reduction in part reflected the very high level of fundraising in the previous year and the difficulties faced by H.A.D and most other organisations during the pandemic. We were fortunate to have continued support from Pinney Talfourd along with some other local fundraising events. We were also fortunate that the local borough maintained funding throughout the period of the pandemic which allowed us to look at alternative safe ways of keeping in touch with our clients – with everyone becoming a bit more tech savvy over the last year.
Costs for the financial year were £93k, down by £17k on the previous year. The reduction was primarily the result of lower activity as we had to curtail use of our centre for a substantial part of the year due restrictions on gatherings during the pandemic.
Overall we had a surplus in the year of £16k which left us with reserves at the year-end at a level of £197k. Of this total amount £99k is designated as Free/Unrestricted which is the amount available to support the charities operations should we find ourselves in times of difficulty.
Current Year Ending 31st March 2022 and Longer Term Outlook
Our financial performance to date has remained constant as we begin to recover and open up our services following the Covid 19 Pandemic. We continue to look at fundraising opportunities which are still somewhat constrained at this time.
We have recently re-tendered for the services we currently provide within London Borough of Havering. The new tender period covers 4 years from 1st February 2022 with the possibility of a one year extension. We hope to be successful with this process but will not know for certain until around October time when the results of the tender should be made public. Until we know the outcome of the tender process we will continue to run our full range of classes and activities to support our clients.
I would again add my thanks to the staff, service users and supporters of H.A.D who have remained engaged with the organisation during the most difficult of times and continued to support fundraising activities leaving us with the strong reserves position we now have. Also a particular thank you to our staff for their work over the last 12 to 18 months to keep things going under the very difficult and uncertain environment we have all had to live with.
David West
Trustee and Treasurer
Mixture of photographs from 2020-2021
Manager's Report - Cheryl Cable
Our previous Manager Clare Kelly Moved onto a new role outside the borough in May 2021 and I was successful in securing the Managers position. We would all like to thank Clare for her hard work and wish her every success in her new career.
This financial year begins with the Pandemic that has totally rocked the world. It has been extremely tough on all of our clients, staff and trustees alike. The service as we was used to came to an immediate stop and we were forced to find other ways to support our clients. The staff demonstrated enormous energy in seeking new ways and we are proud in the fact that the H.A.D hub was open every single day. I feel this is a good time to congratulate all the staff here for their continued hard work and efforts throughout most challenging year.
The staff at H.A.D during the first quarter April 2020 - June 2020 made an incredible 549 phone calls and house visits. This continued throughout the year supporting each and every one of our clients with their various needs.
We realised that one way of keeping in contact with many was social media. We took it upon ourselves to make sure there was a positive post every day, which uplifted peoples mood, one quote we received said "I look forward to your Facebook post everyday, it has become a highlight of my day."
The team decided that it would be a great idea to put together a video to post on our social media accounts too. We asked individuals to take a selfie and then send it over to us, we put these all together to make a moving video of everyone's faces holding a little message, this was a first for the staff here as none of us are movie makers, but it was a great success and to date has had over 840 views!
During the summer months we worked hard to get the building Covid secure so that when restrictions eased we were able to invite our clients back, in very small groups, for some social support groups, taking into account the forever changing government guidelines, safely socially distancing and mask wearing. We are fortunate enough to have a beautiful garden and made the most of the summer weather so that these 'cuppa and catch up’s' were able to take place in the garden, it was apparent at these events how much people had missed the social interaction with others.
In November we were hit again with another lockdown during this time we became aware that we need to keep people connected, so we started to put on activities by Zoom, it didn’t take long for these to become really popular. We were soon delivering services virtually, including new classes such as meditation, dance, quizzes and bingo.
One zoom event that really stands out for me was a group Pancake making competition. Individuals made their pancakes and presented their creations over Zoom this was really fun and inclusive and it showed we had some very talented bakers!
Christmas soon came around, and all of our usual fun activities were unfortunately put on hold, although we did manage to have some small celebration sessions with eight people all social distanced, each had an individual buffet. We were all singing along to Christmas songs and made the best of the situation. Over the course of the week we brought together 40 people.
As a team we made up 135 Christmas parcels for our vulnerable clients and hand delivered these, knowing many of these individuals would have been spending Christmas alone unable to see other family members.
We had some small changes to our Board of Trustees. After many years of voluntary service to H.A.D, Steven Ellis has decided to step down from the role. We wish to thank Steven for many years of his support and wish him the very best.
Fundraising
This financial year has had an impact on fundraising events at H.A.D, many of the planned events were put on hold and we had to find other novel ways to raise funds.
One client who attends H.A.D, whilst locked down managed to climb the dizzy heights of Mount Kilimanjaro (by going up and down her own staircase). Sponsored individual social distanced runs took place.
In 2019 we were fortunate to be chosen as Pinney Talfourd’s Charity of the year, which was kindly extended to 2020/21 due to the COVID 19 restrictions. This enabled them to continue supporting us where possible and a respectable donation was received from them. Thank you to them for their continued support.
A Co-Op grant was successful, and we gratefully received larger donations from West & Co, Rotary Club Upminster/Hornchurch, Tesco, Harold Hill Knitting Group & Hornchurch Round Table.
The rest of our fundraising for this financial year was from kind donations from our clients who we have supported by the best way we can over the last year.
We are extremely grateful to everyone who has donated to H.A.D. Without their support there would have been a greater impact on the finances for the year.
We have many events planned for the 2021/22 year which we are all very much looking forward to .
Cheryl Cable
Manager
Quotes from our Clients
"Great place to go, they do loads of good activities here"
loads of good activities here"
Social Inclusion and Peer Support Projects
With our face to face services and support restrictions during the Covid 19 pandemic we embraced the digital world with online zoom meetings, video group chats, social groups, bingo, quizzes, virtual cuppa chat sessions, ‘pub club’ meetings and games events. Our 'meet the team' events also gave people the opportunity to chat with staff members and talk over any concerns, worries, or help they may need. Staff were available daily throughout the year to offer help, advice, errands or just be a friendly voice at the end of the line for a daily catch up or chat.
Our Community Friends stepped up to the mark to stay connected with each other be it by phone, virtual meetings, or social media platforms. Thank you for your continued support and for all looking out for each other.
We were able to host some small social support groups in our garden during periods of lifted restrictions which were greatly appreciated and very much welcomed, and everyone can’t wait for a fuller timetable of events once life returns to normality.
A very big thank you to all our community friends and volunteers You are stars!
We couldn’t do it without you, and all very much appreciated in whatever capacity you were able to help.
A selection of photographs of our clients at our classes
Various photographs & messages from our clients and staff
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A Poem about COVID written by a Friend of H.A.D
We're like a world of zombies, just a bunch of freaks; living in our bubbles as the days turn into weeks.
Our sleep is filled with nightmares, our dreams slip far away. We wake up to the sameness of another lonely day.
It's playing all these mind games; depression takes its hold. Black, white, male or female, stealing people young and old.
The freedom to meet up again with those we miss so much. We pass by at a distance - we see but cannot touch.
We long to hold the hands and hug all those we mustn't meet: Frustration turns to helplessness - this thing we can't defeat.
Our nurses are exhausted, doctors fighting to the end. They watch their colleagues dying - father, mother, friend.
The ventilators pumping while hope and strength endure. Our silent prayers still waiting for God to send a cure.
We mask up, keep our distance, work from home and quarantine. Trusting in the science of a new, unknown vaccine.
We're all in this TOGETHER and as darkness turns to light, we'll see the "norm" we once knew; TOGETHER we'll win this fight.
June Moody
Consultation & Representation
Consultation and representation is vital work and committee members and staff have virtually worked on/with the following groups.
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Community Strand of Bronze Meetings
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Compact Forum
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Havering Safer Neighbourhood Board
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Havering Volunteer Managers Forum
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Community Cohesion & Engagement Forum
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Vaccine Ambassadors
Thank you's
The staff, Trustees and Volunteers - For the amazing work effort throughout the pandemic.
H.A.D Clients
Pinney Talfourd
West & Coe
Harold Hill Knitting Group
Co-Op
Hornchurch Round Table
Rotary Club Upminster/Hornchurch
Thank You from our clients
Stay in touch
VISIT OUR WEBSITE www.hadhavering.co.uk
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Havering Association for People with Disabilities @had_havering
VISIT US
Whittaker Hall 1a Woodhall Crescent Hornchurch Essex RM11 3NN
Phone number 01708 476554
admin@hadhavering.co.uk
Reg. Charity No:1089188 Company No: 4204554
Company No. 4204554
HAVERING ASSOCIATION FOR
PEOPLE WITH DISABILITIES (A company limited by guarantee)
ACCOUNTS FOR THE YEAR ENDED
31ST MARCH 2021
| Report of the Trustees Independent Examiner’s Report Statement of Financial Activities Balance Sheet Notes to the Accounts |
CONTENTS Page 1-3 4 5 6 7-12 |
|---|---|
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HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
The trustees are pleased to present their report together with the financial statements of the Charity for the year ended 31st March 2021.
Governing authority
The Charity is registered as No. 1089188 under Charities Act 1993.
The Charity was incorporated under Companies Act 1985 as a private company, limited by guarantee, on 24th April 2001, and is governed by its Memorandum and Articles of Association.
Directors and trustees
The trustees serving during the year and since the year end were as follows:
Pamela Light – chairwoman Steve Ellis (resigned 29/04/21) Robert Keene David West Louis Dodin Andrew Longhurst Rebecca Mazrreku Christine Smith
New trustees are only appointed with the unanimous agreement of all existing trustees.
Committee of management
The management of the Association’s affairs shall be vested in an Executive Committee.
Registered Office Whittaker Hall 1a Woodhall Crescent Hornchurch Essex RM11 3NN Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Reporting Accountants Clay Ratnage Strevens & Hills Construction House Runwell Road Wickford Essex SS11 7HQ
Objectives and activities
The objects of the Association are to relieve adults with disabilities and their carers living in the London Borough of Havering and where appropriate, in the surrounding area by the provision of support and services to provide activities and facilities with the object of improving their quality of life.
The Association provides support, advocacy, information and training to people with disabilities and carers in Havering.
The Association’s mission is “To improve the quality of life and provide opportunities for people with disabilities and those that support them by encouraging their active participation in their community. To provide them with a voice, choices and control over their lives”
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HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
Organisation
The Association is governed by the trustees who meet regularly and are responsible for setting the strategic direction of the organisation and establishing policy. The day to day operation of the association is delegated to the Association’s manager.
Review of the past year
During the year the Association continued to provide services to people with disabilities and increased the services and training available. Due to the Covid-19 pandemic, certain operations of the Association have been altered in line with the Government restrictions and NHS guidance. However, its core funding has continued, and the Association adapted its services to fit with the changing needs of clients and the environment.
Use of assets
The Association’s fixed assets consist of items set out in Note 7 to the accounts.
Dependence on particular donors
The Association is not dependent on regular donors.
Events since the year end
The Association has reopened to adults from late April 2021 and is carrying out activities and support services in line with Government guidelines. Although not all uncertainties over Covid restrictions and social distancing have diminished, the Association is confident that they will be able to operate efficiently over the longer term. The Association continues to be financially sound.
Availability of assets
We believe that our assets are adequate to meet our obligations in the forthcoming year.
Investment powers
Under the Memorandum and Articles of Association, the Charity has the power to make any investment which the trustees see fit.
Reserves policy
The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the Charity should not be less than £50,000. At this level, trustees feel that they would be able to continue the current activities of the Charity in the event of a significant drop in funding, whilst considering how to replace the funding lost and/or modify the Charity’s activities.
The balance held at any time as unrestricted reserves includes the above amount plus additional amounts to cover impairment of fixed assets and an amount to allow self-matched funding of projects should external funding not be available.
Risk Management
Systems and procedures have been established to mitigate the risks the Charity faces. External risks to funding have been identified and this has led to the decision to diversify the charity’s fundraising activities.
Internal control risks are minimised by the implementation of procedures for the authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, clients, volunteers and visitors to our premises.
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HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
Public benefit
With reference to the stated objectives and activities, the Charity provides public benefit through the provision of information, advice, support, advocacy, peer support, social inclusion and opportunities for people with disabilities residing in the London Borough of Havering.
Our trustees aim for Havering Association For People With Disabilities to be accessible and inclusive to all adults with disabilities and individuals can self-refer or be referred through a range of pathways including community organisations, health professionals, social services or friends and family. The services provided are in line with the local authority Joint Carers Strategy and Health Preventative Strategy.
Public benefit is thus providing an improved quality of life through encouraging people with disabilities to participate in the community.
The trustees are accordingly able to confirm that they have complied with Section 17 of the 2011 Charities Act to have regard to guidance published by the Charity Commission.
Statement of trustees’ responsibilities
The trustees (who are also directors of Havering Association For People With Disabilities for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Chairwoman:
Date: 12th July 2021
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
FOR THE YEAR ENDED 31ST MARCH 2021
I report on the accounts of the Trust for the year ended 31st March 2021 which are set out on pages 5 to 12.
Respective responsibilities of trustees and examiner
The Charity's trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under Section 145 of the 2011 Act;
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follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the 2011 Act); and
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to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts; and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 386 of the Companies Act 2006; and
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to prepare accounts which accord with those records and to comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities:
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Construction House Runwell Road Wickford Essex, SS11 7HQ
12th July 2021
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HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2021
| Notes | Unrestricted | Designated | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2021 | 2020 | ||
| £ | £ | £ | £ | £ | ||
| Income from: | ||||||
| Donations and legacies | 2 | 14,962 | - | 93,977 | 108,939 | 125,035 |
| Investments | 3 | 44 | - | - | 44 | 238 |
| _ | _ | _ | _ | _ | ||
| Total Income | 15,006 | - | 93,977 | 108,983 | 125,273 | |
| Expenditure on: | ||||||
| Charitable activities | 4 | 42,178 | - |
30,380 | 72,558 | 92,123 |
| Other | 5 | 5,810 | - | 14,746 | 20,556 | 18,242 |
| _ | _ | _ | _ | _ | ||
| Total Expenditure | 47,988 | - | 45,126 |
93,114 | 110,365 | |
| _ | _ | _ | _ | _ | ||
| Net (Expenditure)/Income for | Year | (32,982) | - | 48,851 | 15,869 | 14,908 |
| Transfer between funds | 46,362 | - | (46,362) | - | - | |
| ______ | _ | _ | _ | _ | ||
| Net movement in funds for year | 13,380 | - | 2,489 |
15,869 |
14,908 |
|
| Reconciliation of funds: | ||||||
| Total Funds Brought Forward | 84,775 | 50,000 | 46,408 | 181,183 | 166,275 | |
| _ | __ | _ | _ |
_ | ||
| Total Funds Carried Forward | 98,155 | 50,000 | 48,897 | 197,052 | 181,183 | |
| ______ | ________ | __-___ | ______ | ______ |
The statement of financial activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
The notes on pages 7 to 12 form part of these accounts.
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HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
BALANCE SHEET AS AT 31ST MARCH 2021
| 2021 Note £ Fixed Assets Tangible assets 7 Current Assets Cash and Bank – Unrestricted 8 149,000 Cash and Bank – Restricted 9 50,078 _ 199,078 Liabilities: Amounts falling due within one year 10 3,901 _ Liabilities: Amounts falling due after more than one year 11 Net Assets Funds Restricted Funds 14 Designated Funds 14 Unrestricted Funds 14 |
2020 £ £ 3,719 5,001 134,903 47,491 _ 182,394 3,755 _ 195,177 178,639 _ _ 198,896 183,640 1,844 2,457 _ _ 197,052 181,183 ___ __ 48,897 _46,408 50,000 50,000 98,155 84,775 _ _ 197,052 181,183 |
|---|---|
The directors consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 (“the Act”) and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act.
These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
Approved by the Trustees and signed on their behalf by:
Trustee:
Date: 12th July 2021
The notes on pages 7 to 12 form part of these accounts
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HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021
1. ACCOUNTING POLICIES
Basis of Preparation
The financial statements have been prepared in accordance with 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 2015) – Charities SORP (FRS102) and the Companies Act 2006.
Havering Association for People with Disabilities meets the definition of a public benefit entry under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Reconciliation with previous Generally Accepted Accounting Practice
In applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 no restatement of comparative items was required.
Income
Grants and donations received in respect of the purchase of equipment are recognised over the life of the equipment, and therefore a proportion of this income is deferred.
All other income is fully recognised when the charity has entitlement to the funds.
Expenditure
Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the Charity and their associated support costs.
Other expenditure represents those items not falling into any other heading.
Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.
Creditors and provisions
Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
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HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021
Depreciation
Depreciation is calculated to write down the cost or valuation less estimated residual value of all tangible fixed assets over their expected useful lives. The rates and periods generally applicable are:
Equipment 25% reducing balance Extension 15 years straight line
Reserves
To enable the Association to continue to serve people with disabilities in Havering, should all or part of the Association’s funding cease, the Association will hold unrestricted reserves of not less than £50,000.
Interest receivable
Interest is included when receivable by the Charity.
Fund accounting
Funds held by the Charity are either:
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Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
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Designated funds – these are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.
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Restricted funds – these are funds that 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.
2. INCOME FROM DONATIONS AND LEGACIES
| Unrestricted | Designated | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |
| 2021 | 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | £ | |
| London Borough of Havering: | |||||
| -Peer Support | - | - | 39,974 | 39,974 | 39,974 |
| -Social Inclusion | - | - | 40,000 | 40,000 | 40,000 |
| -Infection Control | - | - | 10,000 | 10,000 | - |
| Veolia Cleanway Trust | - | - | 256 | 256 | 342 |
| Idverde | - | - | 800 | 800 | - |
| Voluntary Sources | 14,962 | - | - | 14,962 | 34,727 |
| Tesco Bags of Help | - | - | - | - | 2,555 |
| Co-op Local Community | - | - | 1,885 | 1,885 | 1,859 |
| Ford Britain Trust | - | - | 562 | 562 | 750 |
| Magic Little Grants | - | - | - | - | 500 |
| Groundwork | - | - | 500 | 500 | 2,700 |
| Charles French Trust | - | - | - | - | 1,272 |
| Gift Aid | - | - | - | - | 356 |
| _______ | ______ | ||||
| 14,962 - 93,977 108,939 __________________ |
125,035 ____ |
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HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021
2. INCOME FROM DONATIONS AND LEGACIES (Cont’d)
Donations from Ford Trust and Veolia Cleanway Trust for computers and from Veolia Cleanway Trust for CCTV equipment are recognised over the life of the equipment and therefore, a proportion of these donations have been deferred.
3. INVESTMENT INCOME
All of the charity’s investment income of £44 (2020: £238) arises from money held in interest bearing deposit accounts.
4. EXPENDITURE ON CHARITABLE ACTIVITES
| Unrestricted | Designated | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |
| 2021 | 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | £ | |
| Salaries and National Insurance | 30,418 | - | 28,944 | 59,362 | 61,580 |
| Employee Pension | 590 | - | 338 | 928 | 738 |
| Rent and Rates | 2,781 | - | - | 2,781 | 3,114 |
| Light and Heat | 2,293 | - | - | 2,293 | 1,884 |
| Repairs and Maintenance | 2,337 | - | - | 2,337 | 4,732 |
| Office and Computer Items | 1,040 | - | - | 1,040 | 5,646 |
| Insurance | 2,549 | - | - | 2,549 | 2,410 |
| Staff Training | 170 | - | 37 | 207 | 545 |
| Peer Support | - | - | 123 | 123 | 4,400 |
| Social Inclusion | - | - | 934 | 934 | 6,561 |
| Promotions/Advertising | - | - | 4 | 4 | 513 |
| ________ | ______ | ||||
| 42,178 - 30,380 72,558 ___________________ |
92,123 ____ |
5. OTHER EXPENDITURE
| Unrestricted | Designated | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |
| 2021 | 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | £ | |
| Telephone | 1,595 | - | - | 1,595 | 1,508 |
| Travelling Expenses | 57 | - | - | 57 | 500 |
| Printing, Postage and Stationery | 2,222 | - | 165 | 2,387 | 3,498 |
| Subscriptions | 280 | - | - | 280 | 205 |
| Miscellaneous Expenses | 711 | - | - | 711 | 1,213 |
| Bank Charges | 69 | - | - | 69 | 60 |
| Bookkeeping | 188 | - | 751 | 939 | 1,119 |
| Depreciation | 354 | - | 890 | 1,244 | 1,671 |
| Loss on Disposal of Assets | - | - | 38 | 38 | 194 |
| Independent Examiner's Fee | 331 | - | 1,325 | 1,656 | 1,594 |
| Volunteers’ Expenses | 3 | - | - | 3 | 189 |
| Fundraising | - | - | - | - | 4,801 |
| Project Costs | - | - | 11,577 | 11,577 | 1,690 |
| __________ | _ | ||||
| 5,810 - 14,746 20,556 ____________________ |
18,242 ______ |
-10-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021
6. NET INCOME/(EXPENDITURE)
7.
| NET INCOME/(EXPENDITURE) | NET INCOME/(EXPENDITURE) | |
|---|---|---|
| This is stated after charging: Depreciation FIXED ASSETS Extension Equipment £ £ Cost At 1st April 2020 78,942 16,346 Additions - - Disposals -(383) ____ At 31st March 2021 78,942 15,963 _________ Depreciation At 1st April 2020 78,942 11,345 Charge for year - 1,244 Disposals - (345) ____ At 31st March 2021 78,942 12,244 __________ Net Book Value at 31st March 2021 - 3,719 |
2021 2020 £ £ 1,244 1,671 __ _________________ Total _2020 £ £ 95,288 96,061 - 4,352 (383) (5,125) __ _ 94,905 95,288 __ 90,287 _93,547 1,244 1,671 (345)(4,931) __ _ 91,186 90,287 ____ 3,719 5,001 - |
|
| _________ 78,942 11,345 - 1,244 - (345) _______ 78,942 12,244 |
||
| _____________ - 3,719 |
The extension is to a leasehold property and therefore its value will be lost if the association were to be relocated.
| 8. | CASH AND BANK– UNRESTRICTED/DESIGNATED No. 1 Current and Deposit Accounts Cash in Hand |
2021 2020 £ £ 148,801 134,603 199 300 _ _ 149,000 134,903 |
|---|---|---|
-11-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021
| 9. 10. 11. 12. |
CASH AND BANK– RESTRICTED No. 2 Account - Transport No. 1 Reserve Account - Other Project Current and Deposit Accounts LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and Deferred Income LIABILITIES: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Deferred Income STAFF COSTS Wages and Salaries Employer’s National Insurance Employer’s Contribution to Pension Scheme |
_ |
2021 2020 £ £ 3,281 3,281 1,000 1,000 45,797 43,210 __ _ 50,078 47,491 __ __ 2021 2020_ £ £ 3,901 3,755 __ ___ 2021 2020_ £ £ 1,844 2,457 __ ______ 2021 2020 £ £ 59,362 61,457 - 123 928 738 ______ ______ 60,290 62,318 |
|---|---|---|---|
| __ |
|||
| _ |
|||
| _ |
The average number of paid staff for the year was 5 (2020:5) and no employee earned in excess of £60,000 per annum.
13. TRUSTEES’ REMUNERATION AND EXPENSES
No remuneration, directly or indirectly out of the funds of the Charity, was paid or payable for the year to any trustee or to any person or persons known to be connected with any trustee.
-12-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021
14. ANALYSIS OF NET ASSETS BY FUND
| Unrestricted | Designated | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |
| 2021 | 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | £ | |
| Fixed Assets | 1,057 | - |
2,662 | 3,719 | 5,001 |
| Current Assets | 99,000 | 50,000 | 50,078 | 199,078 | 182,394 |
| Current Liabilities | (1,902) | - | (1,999) | (3,901) | (3,755) |
| Liabilities Greater Than One Year | - | - | (1,844) | (1,844) | (2,457) |
| ___________ | _ | ||||
| Fund Balance | 98,155 50,000 48,897 197,052 __________________ |
181,183 ______ |
15. ANALYSIS OF MOVEMENT IN FUNDS – PREVIOUS YEAR
Unrestricted Funds Designated Funds Restricted Funds |
Balance Funds 1 April 31 March 2019 Income Expenditure Transfers 2020 £ £ £ £ £ 81,405 35,821 (64,276) 31,825 84,775 40,000 - - 10,000 50,000 44,870 89,452 (46,089) (41,825) 46,408 _______ _ 166,275 125,273 (110,365) - 181,183 |
|---|---|
Company No. 4204554
HAVERING ASSOCIATION FOR
PEOPLE WITH DISABILITIES (A company limited by guarantee)
ACCOUNTS FOR THE YEAR ENDED
31ST MARCH 2021
| Report of the Trustees Independent Examiner’s Report Statement of Financial Activities Balance Sheet Notes to the Accounts |
CONTENTS Page 1-3 4 5 6 7-12 |
|---|---|
-1-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
The trustees are pleased to present their report together with the financial statements of the Charity for the year ended 31st March 2021.
Governing authority
The Charity is registered as No. 1089188 under Charities Act 1993.
The Charity was incorporated under Companies Act 1985 as a private company, limited by guarantee, on 24th April 2001, and is governed by its Memorandum and Articles of Association.
Directors and trustees
The trustees serving during the year and since the year end were as follows:
Pamela Light – chairwoman Steve Ellis (resigned 29/04/21) Robert Keene David West Louis Dodin Andrew Longhurst Rebecca Mazrreku Christine Smith
New trustees are only appointed with the unanimous agreement of all existing trustees.
Committee of management
The management of the Association’s affairs shall be vested in an Executive Committee.
Registered Office Whittaker Hall 1a Woodhall Crescent Hornchurch Essex RM11 3NN Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Reporting Accountants Clay Ratnage Strevens & Hills Construction House Runwell Road Wickford Essex SS11 7HQ
Objectives and activities
The objects of the Association are to relieve adults with disabilities and their carers living in the London Borough of Havering and where appropriate, in the surrounding area by the provision of support and services to provide activities and facilities with the object of improving their quality of life.
The Association provides support, advocacy, information and training to people with disabilities and carers in Havering.
The Association’s mission is “To improve the quality of life and provide opportunities for people with disabilities and those that support them by encouraging their active participation in their community. To provide them with a voice, choices and control over their lives”
-2-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
Organisation
The Association is governed by the trustees who meet regularly and are responsible for setting the strategic direction of the organisation and establishing policy. The day to day operation of the association is delegated to the Association’s manager.
Review of the past year
During the year the Association continued to provide services to people with disabilities and increased the services and training available. Due to the Covid-19 pandemic, certain operations of the Association have been altered in line with the Government restrictions and NHS guidance. However, its core funding has continued, and the Association adapted its services to fit with the changing needs of clients and the environment.
Use of assets
The Association’s fixed assets consist of items set out in Note 7 to the accounts.
Dependence on particular donors
The Association is not dependent on regular donors.
Events since the year end
The Association has reopened to adults from late April 2021 and is carrying out activities and support services in line with Government guidelines. Although not all uncertainties over Covid restrictions and social distancing have diminished, the Association is confident that they will be able to operate efficiently over the longer term. The Association continues to be financially sound.
Availability of assets
We believe that our assets are adequate to meet our obligations in the forthcoming year.
Investment powers
Under the Memorandum and Articles of Association, the Charity has the power to make any investment which the trustees see fit.
Reserves policy
The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the Charity should not be less than £50,000. At this level, trustees feel that they would be able to continue the current activities of the Charity in the event of a significant drop in funding, whilst considering how to replace the funding lost and/or modify the Charity’s activities.
The balance held at any time as unrestricted reserves includes the above amount plus additional amounts to cover impairment of fixed assets and an amount to allow self-matched funding of projects should external funding not be available.
Risk Management
Systems and procedures have been established to mitigate the risks the Charity faces. External risks to funding have been identified and this has led to the decision to diversify the charity’s fundraising activities.
Internal control risks are minimised by the implementation of procedures for the authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, clients, volunteers and visitors to our premises.
-3-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
Public benefit
With reference to the stated objectives and activities, the Charity provides public benefit through the provision of information, advice, support, advocacy, peer support, social inclusion and opportunities for people with disabilities residing in the London Borough of Havering.
Our trustees aim for Havering Association For People With Disabilities to be accessible and inclusive to all adults with disabilities and individuals can self-refer or be referred through a range of pathways including community organisations, health professionals, social services or friends and family. The services provided are in line with the local authority Joint Carers Strategy and Health Preventative Strategy.
Public benefit is thus providing an improved quality of life through encouraging people with disabilities to participate in the community.
The trustees are accordingly able to confirm that they have complied with Section 17 of the 2011 Charities Act to have regard to guidance published by the Charity Commission.
Statement of trustees’ responsibilities
The trustees (who are also directors of Havering Association For People With Disabilities for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Chairwoman:
Date: 12th July 2021
-4-
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
FOR THE YEAR ENDED 31ST MARCH 2021
I report on the accounts of the Trust for the year ended 31st March 2021 which are set out on pages 5 to 12.
Respective responsibilities of trustees and examiner
The Charity's trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under Section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the 2011 Act); and
-
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts; and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 386 of the Companies Act 2006; and
-
to prepare accounts which accord with those records and to comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities:
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Construction House Runwell Road Wickford Essex, SS11 7HQ
12th July 2021
-5-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2021
| Notes | Unrestricted | Designated | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2021 | 2020 | ||
| £ | £ | £ | £ | £ | ||
| Income from: | ||||||
| Donations and legacies | 2 | 14,962 | - | 93,977 | 108,939 | 125,035 |
| Investments | 3 | 44 | - | - | 44 | 238 |
| _ | _ | _ | _ | _ | ||
| Total Income | 15,006 | - | 93,977 | 108,983 | 125,273 | |
| Expenditure on: | ||||||
| Charitable activities | 4 | 42,178 | - |
30,380 | 72,558 | 92,123 |
| Other | 5 | 5,810 | - | 14,746 | 20,556 | 18,242 |
| _ | _ | _ | _ | _ | ||
| Total Expenditure | 47,988 | - | 45,126 |
93,114 | 110,365 | |
| _ | _ | _ | _ | _ | ||
| Net (Expenditure)/Income for | Year | (32,982) | - | 48,851 | 15,869 | 14,908 |
| Transfer between funds | 46,362 | - | (46,362) | - | - | |
| ______ | _ | _ | _ | _ | ||
| Net movement in funds for year | 13,380 | - | 2,489 |
15,869 |
14,908 |
|
| Reconciliation of funds: | ||||||
| Total Funds Brought Forward | 84,775 | 50,000 | 46,408 | 181,183 | 166,275 | |
| _ | __ | _ | _ |
_ | ||
| Total Funds Carried Forward | 98,155 | 50,000 | 48,897 | 197,052 | 181,183 | |
| ______ | ________ | __-___ | ______ | ______ |
The statement of financial activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
The notes on pages 7 to 12 form part of these accounts.
-6-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
BALANCE SHEET AS AT 31ST MARCH 2021
| 2021 Note £ Fixed Assets Tangible assets 7 Current Assets Cash and Bank – Unrestricted 8 149,000 Cash and Bank – Restricted 9 50,078 _ 199,078 Liabilities: Amounts falling due within one year 10 3,901 _ Liabilities: Amounts falling due after more than one year 11 Net Assets Funds Restricted Funds 14 Designated Funds 14 Unrestricted Funds 14 |
2020 £ £ 3,719 5,001 134,903 47,491 _ 182,394 3,755 _ 195,177 178,639 _ _ 198,896 183,640 1,844 2,457 _ _ 197,052 181,183 ___ __ 48,897 _46,408 50,000 50,000 98,155 84,775 _ _ 197,052 181,183 |
|---|---|
The directors consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 (“the Act”) and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act.
These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
Approved by the Trustees and signed on their behalf by:
Trustee:
Date: 12th July 2021
The notes on pages 7 to 12 form part of these accounts
-7-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021
1. ACCOUNTING POLICIES
Basis of Preparation
The financial statements have been prepared in accordance with 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 2015) – Charities SORP (FRS102) and the Companies Act 2006.
Havering Association for People with Disabilities meets the definition of a public benefit entry under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Reconciliation with previous Generally Accepted Accounting Practice
In applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 no restatement of comparative items was required.
Income
Grants and donations received in respect of the purchase of equipment are recognised over the life of the equipment, and therefore a proportion of this income is deferred.
All other income is fully recognised when the charity has entitlement to the funds.
Expenditure
Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the Charity and their associated support costs.
Other expenditure represents those items not falling into any other heading.
Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.
Creditors and provisions
Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
-8-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021
Depreciation
Depreciation is calculated to write down the cost or valuation less estimated residual value of all tangible fixed assets over their expected useful lives. The rates and periods generally applicable are:
Equipment 25% reducing balance Extension 15 years straight line
Reserves
To enable the Association to continue to serve people with disabilities in Havering, should all or part of the Association’s funding cease, the Association will hold unrestricted reserves of not less than £50,000.
Interest receivable
Interest is included when receivable by the Charity.
Fund accounting
Funds held by the Charity are either:
-
Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
-
Designated funds – these are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.
-
Restricted funds – these are funds that 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.
2. INCOME FROM DONATIONS AND LEGACIES
| Unrestricted | Designated | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |
| 2021 | 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | £ | |
| London Borough of Havering: | |||||
| -Peer Support | - | - | 39,974 | 39,974 | 39,974 |
| -Social Inclusion | - | - | 40,000 | 40,000 | 40,000 |
| -Infection Control | - | - | 10,000 | 10,000 | - |
| Veolia Cleanway Trust | - | - | 256 | 256 | 342 |
| Idverde | - | - | 800 | 800 | - |
| Voluntary Sources | 14,962 | - | - | 14,962 | 34,727 |
| Tesco Bags of Help | - | - | - | - | 2,555 |
| Co-op Local Community | - | - | 1,885 | 1,885 | 1,859 |
| Ford Britain Trust | - | - | 562 | 562 | 750 |
| Magic Little Grants | - | - | - | - | 500 |
| Groundwork | - | - | 500 | 500 | 2,700 |
| Charles French Trust | - | - | - | - | 1,272 |
| Gift Aid | - | - | - | - | 356 |
| _______ | ______ | ||||
| 14,962 - 93,977 108,939 __________________ |
125,035 ____ |
-9-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021
2. INCOME FROM DONATIONS AND LEGACIES (Cont’d)
Donations from Ford Trust and Veolia Cleanway Trust for computers and from Veolia Cleanway Trust for CCTV equipment are recognised over the life of the equipment and therefore, a proportion of these donations have been deferred.
3. INVESTMENT INCOME
All of the charity’s investment income of £44 (2020: £238) arises from money held in interest bearing deposit accounts.
4. EXPENDITURE ON CHARITABLE ACTIVITES
| Unrestricted | Designated | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |
| 2021 | 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | £ | |
| Salaries and National Insurance | 30,418 | - | 28,944 | 59,362 | 61,580 |
| Employee Pension | 590 | - | 338 | 928 | 738 |
| Rent and Rates | 2,781 | - | - | 2,781 | 3,114 |
| Light and Heat | 2,293 | - | - | 2,293 | 1,884 |
| Repairs and Maintenance | 2,337 | - | - | 2,337 | 4,732 |
| Office and Computer Items | 1,040 | - | - | 1,040 | 5,646 |
| Insurance | 2,549 | - | - | 2,549 | 2,410 |
| Staff Training | 170 | - | 37 | 207 | 545 |
| Peer Support | - | - | 123 | 123 | 4,400 |
| Social Inclusion | - | - | 934 | 934 | 6,561 |
| Promotions/Advertising | - | - | 4 | 4 | 513 |
| ________ | ______ | ||||
| 42,178 - 30,380 72,558 ___________________ |
92,123 ____ |
5. OTHER EXPENDITURE
| Unrestricted | Designated | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |
| 2021 | 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | £ | |
| Telephone | 1,595 | - | - | 1,595 | 1,508 |
| Travelling Expenses | 57 | - | - | 57 | 500 |
| Printing, Postage and Stationery | 2,222 | - | 165 | 2,387 | 3,498 |
| Subscriptions | 280 | - | - | 280 | 205 |
| Miscellaneous Expenses | 711 | - | - | 711 | 1,213 |
| Bank Charges | 69 | - | - | 69 | 60 |
| Bookkeeping | 188 | - | 751 | 939 | 1,119 |
| Depreciation | 354 | - | 890 | 1,244 | 1,671 |
| Loss on Disposal of Assets | - | - | 38 | 38 | 194 |
| Independent Examiner's Fee | 331 | - | 1,325 | 1,656 | 1,594 |
| Volunteers’ Expenses | 3 | - | - | 3 | 189 |
| Fundraising | - | - | - | - | 4,801 |
| Project Costs | - | - | 11,577 | 11,577 | 1,690 |
| __________ | _ | ||||
| 5,810 - 14,746 20,556 ____________________ |
18,242 ______ |
-10-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021
6. NET INCOME/(EXPENDITURE)
7.
| NET INCOME/(EXPENDITURE) | NET INCOME/(EXPENDITURE) | |
|---|---|---|
| This is stated after charging: Depreciation FIXED ASSETS Extension Equipment £ £ Cost At 1st April 2020 78,942 16,346 Additions - - Disposals -(383) ____ At 31st March 2021 78,942 15,963 _________ Depreciation At 1st April 2020 78,942 11,345 Charge for year - 1,244 Disposals - (345) ____ At 31st March 2021 78,942 12,244 __________ Net Book Value at 31st March 2021 - 3,719 |
2021 2020 £ £ 1,244 1,671 __ _________________ Total _2020 £ £ 95,288 96,061 - 4,352 (383) (5,125) __ _ 94,905 95,288 __ 90,287 _93,547 1,244 1,671 (345)(4,931) __ _ 91,186 90,287 ____ 3,719 5,001 - |
|
| _________ 78,942 11,345 - 1,244 - (345) _______ 78,942 12,244 |
||
| _____________ - 3,719 |
The extension is to a leasehold property and therefore its value will be lost if the association were to be relocated.
| 8. | CASH AND BANK– UNRESTRICTED/DESIGNATED No. 1 Current and Deposit Accounts Cash in Hand |
2021 2020 £ £ 148,801 134,603 199 300 _ _ 149,000 134,903 |
|---|---|---|
-11-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021
| 9. 10. 11. 12. |
CASH AND BANK– RESTRICTED No. 2 Account - Transport No. 1 Reserve Account - Other Project Current and Deposit Accounts LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and Deferred Income LIABILITIES: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Deferred Income STAFF COSTS Wages and Salaries Employer’s National Insurance Employer’s Contribution to Pension Scheme |
_ |
2021 2020 £ £ 3,281 3,281 1,000 1,000 45,797 43,210 __ _ 50,078 47,491 __ __ 2021 2020_ £ £ 3,901 3,755 __ ___ 2021 2020_ £ £ 1,844 2,457 __ ______ 2021 2020 £ £ 59,362 61,457 - 123 928 738 ______ ______ 60,290 62,318 |
|---|---|---|---|
| __ |
|||
| _ |
|||
| _ |
The average number of paid staff for the year was 5 (2020:5) and no employee earned in excess of £60,000 per annum.
13. TRUSTEES’ REMUNERATION AND EXPENSES
No remuneration, directly or indirectly out of the funds of the Charity, was paid or payable for the year to any trustee or to any person or persons known to be connected with any trustee.
-12-
HAVERING ASSOCIATION FOR PEOPLE WITH DISABILITIES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021
14. ANALYSIS OF NET ASSETS BY FUND
| Unrestricted | Designated | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |
| 2021 | 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | £ | |
| Fixed Assets | 1,057 | - |
2,662 | 3,719 | 5,001 |
| Current Assets | 99,000 | 50,000 | 50,078 | 199,078 | 182,394 |
| Current Liabilities | (1,902) | - | (1,999) | (3,901) | (3,755) |
| Liabilities Greater Than One Year | - | - | (1,844) | (1,844) | (2,457) |
| ___________ | _ | ||||
| Fund Balance | 98,155 50,000 48,897 197,052 __________________ |
181,183 ______ |
15. ANALYSIS OF MOVEMENT IN FUNDS – PREVIOUS YEAR
Unrestricted Funds Designated Funds Restricted Funds |
Balance Funds 1 April 31 March 2019 Income Expenditure Transfers 2020 £ £ £ £ £ 81,405 35,821 (64,276) 31,825 84,775 40,000 - - 10,000 50,000 44,870 89,452 (46,089) (41,825) 46,408 _______ _ 166,275 125,273 (110,365) - 181,183 |
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