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2022-03-31-accounts

Company number: 4151312 Charity number: 1089987

Groundswell Network Support UK (Operating as Groundswell)

Report and financial statements For the year ended 31 March 2022

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Contents

Reference and administrative information ........................................................................................4 Trustees’ annual report ......................................................................................................................6 Vision, mission and core beliefs ......................................................................................................6 Activities and achievements............................................................................................................6 Progression ..................................................................................................................................6 Good Health .................................................................................................................................8 Creating Change ........................................................................................................................11 Financial review ................................................................................................................................14 Income ...........................................................................................................................................14 Reserves ........................................................................................................................................14 Going concern ...............................................................................................................................14 Thanks to our supporters, commissioners, and partners .............................................................15 Principal risks and uncertainties ...................................................................................................15 Fundraising policy ..........................................................................................................................15 Structure, governance and management .....................................................................................16 Governance ................................................................................................................................16 Related parties and relationships with other organisations .....................................................16 Remuneration policy .................................................................................................................16 Management .............................................................................................................................17 Achievements and performance in the delivery of public benefit ...........................................17 Statement of responsibilities of trustees ..................................................................................17 Auditor ...........................................................................................................................................18 Opinion ..........................................................................................................................................18 Basis for opinion ............................................................................................................................19 Conclusions relating to going concern ..........................................................................................19 Other information .........................................................................................................................19 Opinions on other matters prescribed by the Companies Act 2006 ............................................20 Matters on which we are required to report by exception ..........................................................20 Responsibilities of trustees ...........................................................................................................20 Auditor’s responsibilities for the audit of the financial statements .............................................20 Capability of the audit in detecting irregularities .........................................................................21 Use of our report ...........................................................................................................................22

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Groundswell

Reference and administrative information

Company number 4151312
Charity number 1089987
Registered office and
operational address		 Canterbury Court, Unit CC3.44, 1-3 Brixton Road, London
SW9 6DE
Country of registration England & Wales
Country of incorporation United Kingdom
Trustees Trustees, who are also directors under company law, who
served during the year and up to the date of this report were
as follows:
-
Jenny Yates, Chair
-
Steve Wyler OBE, Treasurer
-
Laura Austin Croft_(resigned Dec 2021)
-
Matthew Harrison(resigned May 2022)
-
Dr Alistair Story
-
Louisa McDonald
-
Gerry Rolfe(resigned May 2021)
-
Gina Rowlands(appointed May 2021)
-
Tony McKenzie(appointed 11 May 2021)
-
Jenny Travassos(appointed May 2022)
-
Elizabeth Kirby(appointed May 2022)
-
Rob Frier(appointed May 2022)_
Key management
personnel		 -
Steven Platts, Chief Executive
-
Kate Bowgett, Director of Services
-
Becky Evans, Director of Fundraising & Communication
-
Katie Langford, Director of People & Progression
(resigned May 2022)
-
Lucy Holmes, Creating Change Director_(appointed Jan_
2022)
-
Jenny McAteer, #HealthNow Director_(up to 31 May_
2021)
-
Martin Burrows, Director of Research & Campaigns_(up to_
31 May 2021)

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Bankers Unity Trust Bank
4 Oozells Square
Birmingham B1 2HB
CAF Bank Ltd.
25 Kings Hill Avenue
West Malling
Kent ME19 4JQ
Solicitors Bates Wells & Braithwaite
Cheapside House
138 Cheapside
London EC2V 6BB
Independent Auditor Sayer Vincent LLP
Chartered Accountants and Statutory Auditor
Invicta House
108-114 Golden Lane
LONDON
EC1Y 0TL
Accountants ExcluServ Limited
The Boutique Workplace
73 Watling St
London
EC4M 9BJ

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Trustees’ annual report

Vision, mission and core beliefs

Our vision is of an equal and inclusive society, where the solutions to homelessness come from the people with experience of homelessness.

Our mission - Groundswell exists to enable people who have experience of homelessness to create solutions and move themselves out of homelessness – to the benefit of our whole society.

Our core beliefs

  1. The whole community benefits when we effectively tackle homelessness and social exclusion.

  2. We believe in people. People are society’s most valuable resource, and everyone has the capacity to make a contribution.

  3. There is no “them” and “us” – only us. Groundswell brings everyone together to create genuine solutions to homelessness.

  4. Participation works. Supporting people to participate creates more effective services and policy – and crucially enables people to move out of homelessness.

We aim to address these issues through the delivery of our ‘Participation Works’ three-year strategy. The strategy has three connected strands: progression, good health and creating change.

In all areas we are strongly committed to partnership working wherever this more effectively provides impact.

Activities and achievements

Here we outline the three key strategic areas in the Groundswell Strategy for 2020-23: Progression, Good Health and Creating Change. The key activities in each strand are summarised and the impact they had on people’s lives.

Progression

This strand represents all our work on developing and supporting a workforce with experience of homelessness to participate in designing and delivering solutions to homelessness whilst progressing in their own lives.

The Progression Programme

Our Progression Programme offers advice, support and coaching to Groundswell’s volunteers and staff on their journey out of homelessness.

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We recently secured funding from Comic Relief and the Henry Smith Charity to recruit a third Progression Coach to join our team (in June 2022), in response to the increased demand of the project due to our growth and the impact of the pandemic. This funding has allowed us to adapt our progression model by also offering remote support and coaching to Groundswell volunteers across the country; extending our reach which was predominately London based. We look forward to sharing the impact of this development to our progression model in next year’s trustee report.

The peer network

Our peer network has been running for over a year, bringing together volunteers from Groundswell and partners organisations, all people with experience of homelessness. The network meets regularly online, involving around 50 people from across the country . Over the year the network has met together to advise, review, and consult on a whole range of topics including:

Progression Programme evaluation

During the year the external evaluation of the Progression Programme (delivered by New Economics Foundation and funded by the Oak Foundation) was complete. The evaluation used semi-structured interviews with 15 people (past and current volunteers and staff who have all received progression support).

Following the intervention of the Progression Programme, the evaluation found:

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14 out of 15 participants showed improvements to their mental health - many also reported large improvements to their life satisfaction .

The number of people not using mental health services rose from 3 out of 15 to 7 out of 15, whilst the frequency of attending GP services fell by 4.3 visits per year on average.

The number of people in secure housing rose significantly from 5 out of 15 up to 13 out of 15 people.

The estimated social value is £560,986 per year due to improved wellbeing and earnings, savings to public expenditure on health and housing, and improved net contributions to taxation. This means that every £1 spent on delivering Progression equates to £5.36 worth of positive benefits to its stakeholders .

There was a rise in the number of people in formal employment , from 4 before the programme to 9 after receiving Progression support.

As well as highlighting the positive outcomes of the programme for people with experience of homelessness, the evaluation also praised the person-centred coaching model used, and the effectiveness of building trusting and open relationships . The flexibility of the programme and the range of types of support on offer was also praised, from task-based guidance around writing CVs or emails to navigating formal processes (such as benefit assessments) and signposting to other services.

“Before the [Progression] programme, I wasn’t confident at all. Now, I can speak to people. I can deal with situations.” – Groundswell volunteer

Good Health

This strand represents all our people focused health work, innovative services that enable people to access the health care they need and the work we do to promote a healthy and sustainable working environment both within Groundswell and as tools to share with others.

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Homeless Health Peer Advocacy (HHPA)

We continued to deliver HHPA across the country, helping individuals who are homeless to access healthcare. The service is delivered by volunteer Peer Advocates alongside Caseworkers and Care Navigators, all with experience of homelessness.

In Birmingham, Bradford, Leeds, Manchester, Newcastle our partner organisations Bevan Healthcare, Crisis and Shelter set up, deliver, and monitor their own HHPA service locally; supported by Groundswell.

Our Learning and Development team Sharon and Tasia have trained an impressive 87 people to become volunteer Peer Advocates , who are using their lived experience to advocate on behalf of people who are homeless, so they can access the healthcare they need.

HHPA London

In London our HHPA services team delivered and managed HHPA across nine central London boroughs : Camden, Greenwich, Hackney, Hammersmith & Fulham, Islington, Kensington & Chelsea, Lambeth, Tower Hamlets, and Westminster.

HHPA London 2021/2022
Health appointments 3041
(a 34% increase on lastyear)
Individual clients supported 631
(an average of 6.4 appointments per client, previous
year 4.7 appointments)
Number of staff and
volunteers’ delivering HHPA		 52
(all withpersonal experience of homelessness)
Number of organisations
referring people to HHPA		 136

Snapshot: Dave (Care Navigator) writes about a day in the life delivering HHPA (full story here)

At the hospital, I accompany Quentin to see the nurse who explains that all the eye tests they conducted last time must be repeated. Quentin isn’t happy as it means a lot of waiting around, but luckily, I’m here with him. We watch ‘This Morning’ and chat as he goes in and out for various tests. I call my other clients to let them know this is going to overrun.

We eventually get to sit down with the doctor to discuss the third attempt at surgery. Quentin’s test results show his vision has got worse over the last six months, and he is now totally blind in one eye and only has 20% vision in the other. I explain to the doctor that Quentin is in a temporary health bed (with a maximum 6 week stay) and needs this procedure urgently.

The doctor asks me if I could accompany Quentin to the surgery in three days’ time – I’ll have to juggle things around, but I can do it.

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HHPA Birmingham

In Birmingham, the local Crisis team deliver HHPA as part of our wider #HealthNow partnership. In March 2022 they conducted an internal evaluation of their HHPA service. Some key findings are summarised below.

The impact of HHPA for clients:

The impact of HHPA for volunteer Peer Advocates:

Health promotion

This continues to be a growing area of work for Groundswell. We received funding through the Health and Wellbeing Alliance and NHS England’s ‘winter pressures’ fund to produce accessible, relevant health information for people experiencing homelessness. These were made available through Groundswell’s website and we also printed and distributed copies in several languages across the country in response to orders from homelessness services. Health promotion information included guides on:

Alongside distributing this information to services to share with clients, our HHPA team use these resources at group ‘in-reach’ sessions to talk to people experiencing homelessness about different health issues and promote ways of improving their health. Last year the team delivered 300 health promotion sessions across London.

We are delighted to have received funding from the Mercers Company to develop our health promotion work further over the next three years. This will include having a network of health

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professionals and people with experience of homelessness to consult on topics and review information.

Creating Change

This strand of the strategy represents all our work aiming to challenge and change policy and practice based on real insight from people experiencing homelessness.

The Creating Change team continue to turn their hand to understanding a variety of topics relating to homelessness and health, their unique approach ensures we listen to and consult with people experiencing homelessness. We pride ourselves in ensuring this insight isn’t only shared with ‘decision makers’, but that we have coproduced solutions that can lead to change.

This year we were delighted to welcome Lucy Holmes as our Creating Change Director to lead the team, with over 15 years of charity experience as a career as well as decades as a volunteer in range of roles and causes. Here are some highlights of our Creating Change work over the year:

Covid-19 testing and vaccines: what’s working for people facing homelessness?

When the covid-19 vaccination programme was in full swing across the country, professionals from healthcare and homelessness services continued to approach Groundswell to understand how to protect people experiencing homelessness from the virus. Our research aimed:

1) To ensure people’s voices and experiences directly feed into the system, preventing serious illness and death from covid-19.

2) To address data gaps on how people experiencing homelessness have accessed and experienced covid-19 testing and vaccinations.

The research (summarised here) told us about people’s experience of and access to both the covid-19 vaccinations and testing, which led us to create clear concrete solutions of ‘what’s working’ for healthcare and homelessness services, policy makers and commissioners:

  1. Clear, appropriate, and accessible information about testing and vaccine.

  2. Making sure access to testing and vaccinations is flexible and timely.

  3. Ensuring people have informed choice and have time to make decisions , without feeling pressured or forced. There is also a role for peer workers who may be in a trusted position to offer support and information.

  4. Efforts to communicate with people experiencing homelessness, reduce hesitancy and do outreach , learning from what works, should continue, as part of general health services.

Clarrisa - a film created to improve the health of people affected by homelessness, through better understanding of their experiences

It was a big year last year, as Groundswell took our insight to the bright lights of a cinema screen (and over 2,000 computer screens nationwide). Clarissa came to life, a fictional film created in collaboration people who have experience of homelessness. The aim of Clarissa was to:

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“engage people in health research to improve the health of people affected by homelessness, through better understanding of their experiences”.

Clarissa was made by Chris Godwin from Inner Eye Productions in collaboration with Groundswell; screenwriter and producer Jimmy McGovern served as a story consultant on the film. It was funded by Wellcome Trust, and the story informed by Groundswell’s years of homeless health research and interviews with our frontline staff and volunteers.

The film premiered in Bertha DocHouse, Curzon Cinema, London and screened virtually in 9 UK regions to over 650 people. In total over 2,000 people have watched Clarissa online.

During the ‘tour’ of the film, of the 650+ people who watched the film and engaged in a follow up discussion; over 30% of viewers worked within health or social care and 50% within homelessness services.

An accompanying resources pack was produced including key topics and discussion points : “we’ve already used Clarissa as a training tool for our GP trainees – with excellent feedback. Congratulations on this great resource made”

I am already using this thought-provoking film… I am finding it helps staff to think about the vital need for trauma informed and gender informed care…It also provokes conversations around boundaries, the need for reflective practice, and what it means to different types of health professionals when they experience challenging behaviour”

“As I approach the end of medical school, I found Clarissa to be a timely reminder that you are treating an individual, rather than a specific illness or symptom”

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Fulfilling Lives Lambeth, Southwark and Lewisham (LSL) with NPC and The Centre for Regional Economic and Social Research at Sheffield Hallam University

As part of our partnership evaluation of the Fulfilling Lives LSL programme our research contributed to toolkits and discussions on commissioning best practice for person led and personcentred services. This is based on research with people experiencing multiple disadvantage (this includes homelessness, mental ill-health, interaction with the criminal justice system and drug and alcohol use). The key considerations were:

#HealthNow

Our national #HealthNow partnership continued with national charities Shelter and Crisis. Funded by the National Lottery Community Fund, the four-year campaign aims to work towards an inclusive health system, where everyone has access to the health care they need, ultimately moving people out of homelessness. Nationally, we chair the ‘Homeless Health Partnership’ meeting made up of voluntary sector stakeholder; this and our Peer Network (see earlier in trustees report) is a fantastic opportunity to create change based on the lived experience of homelessness. Examples include:

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“The Homeless Health Partnership is an invaluable opportunity for NHS England and Improvement to understand their role in contributing to improved outcomes for people experiencing homelessness…It is essential that this forum continues to provide opportunities for differing plans, priorities and perspectives to be discussed, challenged, and adjusted by subject matter experts as we move into the post pandemic recovery phase.” - Paul Gavin, Deputy Director National Healthcare Inequalities Improvement Programme.

HealthNow continues to deliver services, research, and local alliances to inform systems and policy change in Birmingham, Greater Manchester and Newcastle through partners Crisis and Shelter. We were delighted to partner with Healthy London Partnership during the year to create the ‘London lived experience workstream’. This work continues, and over the next year we will be looking to expand the network, provide training and continue to coproduce solutions to local health inequality based on lived experience.

Financial review

Income

Groundswell's income was £2,059,700 during the year and a 2.5% decrease on the previous year (2021: £2,112,609).

Expenditure, at £2,183,162, was 19% up on the previous year (2021: £1,833,285). This resulted in a deficit of £123,462 for the year (2021: £279,324 surplus). However, the main reason for the deficit was spending of restricted funds that had been received in advance (£178,312). We were pleased to achieve an increase in unrestricted funds of £54,850 (2021: £59,522).

Reserves

The Trustees, after a careful assessment of the Charity's risks, including those related to covid-19 and cost of living increases, have determined that the reserves policy should be to hold a contingency for unexpected expenditure and to allow time in the event of a sudden cessation of key funding to source alternatives. In the light of this, Groundswell’s reserve target has been adjusted to unrestricted funds in a range equivalent to four to six months running costs, i.e. £775,786 to £1,163,680

At 31 March 2022, the total funds carried forward were £834,367 (2021: £957,829) of which £642,549 were unrestricted funds and £191,818 were restricted funds. The figure of £642,549 is below our target reserves range.

Going concern

The trustees consider Groundswell to have sufficient free reserves and cashflow to enable the organisation to continue operating for the foreseeable future, looking at least twelve months from when this report is approved. There are no material uncertainties relating to going concern.

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Thanks to our supporters, commissioners, and partners

Advent of Change, Amazon Smile, Amnesty International , Bevan Healthcare, Birkbeck University , Camden Giving, City Bridge Trust, City of London, City of Westminster, Comic Relief, Crisis, Direct Relief, Drapers' Charitable Fund, E&G Morgan Trust, East London Foundation Trust, Formation Architects, Give as you Live, Greater London Authority, Grosvenor Chapel, Halcrow Foundation, Healthwatch England, Homeless Link, Hyde Park Place Estate Charity, ICM Manchester, Impact on Urban Health, Kingsley Napley, London Borough of Hammersmith & Fulham, London Borough of Islington, London Borough of Lambeth, Mrs Maud Van Norden Charitable Foundation, National Lottery Community Fund, National Voices, NHS Central London CCG, NHS England, NHS Greenwich CCG, NHS North Central London CCG, NHS North West London CCG, NHS South East London CCG, NHS South West London CCG, Norwich City Council, Oak Foundation, Shelter, St Mungo's, Streets of London, The Albert Hunt Trust, The Henry Smith Charity, Trust for London, University College Hospitals NHS Foundation Trust, University College London, Vitol Foundation, Wellcome Trust and the Wilkins Family Charitable Trust.

Principal risks and uncertainties

Groundswell operates a robust risk management and control framework, including the preparation of a detailed annual risk register. Key ongoing and emerging risks are reviewed quarterly by both the Finance Committee and the Senior Management Team. Additionally, the Charity operates a thorough system of incident reporting, which is managed by the Senior Management Team and overseen by the People Committee.

The Groundswell Trustees fully acknowledge the risk that is inherent in the Charity's work. We take these risks consciously and conscientiously, applying our thorough risk framework to our work - as we believe that empowering people experiencing homelessness to be at the heart of delivering solutions to homelessness is the most effective way to address the growing societal concern of homelessness.

The principal risks identified by the Board and Senior Management Team are: Failure to meet fundraising targets, Future of health services / NHS reform, Decline in quality of homeless service provision, Cyber security / Data protection / Fraud, Loss of participatory ethos, Failure to recruit and retain volunteers and staff with experience of homelessness and Safeguarding concerns.

Fundraising policy

To raise £2,059,700, Groundswell spent £134,273, which includes the salary of one full time fundraiser, 50% of the Chief Executive’s time and other associated costs. As a percentage of overall spend, the figure of £134,273 represents 6% which is well below the lower end of the 1015% target range we have set ourselves. We aim to keep our fundraising spend within a range because we recognise that some years we need to invest more than others to produce results in the future.

Groundswell does all fundraising in-house, never using third party commercial fundraisers. We are registered with the Fundraising Regulator and comply with the code of fundraising practice. During the period we did not have any non-compliance issues nor receive any fundraising complaints.

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Structure, governance and management

Governance

The management of the Company is the responsibility of the Board Members who are appointed under the terms of the Articles of Association which state that:

“Any person who is willing to act as a Trustee, and who would not be disqualified from acting under the provisions of Article 27, may be appointed to be a Trustee by a decision of the Trustees.”

The Board Members perform the role of Directors in company law and of Trustees in charity law. The minimum number of Trustees is four, with a maximum of 12. Those who served during the period are listed on page one.

All Trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 6 to the accounts.

Board Meetings are held quarterly to ensure that the charity is operating effectively and within its aims. Additionally, the Board operates two standing sub-committees: a Finance Committee, which maintains a consistent framework for financial and risk control in Groundswell, and a People Committee, which supports Groundswell to be a healthy, safe and enabling organisation for its staff and Volunteers.

Groundswell commits to having two or more Board members with lived experience of homelessness. The charity has formed a nominations working group to oversee the recruitment of new trustees as necessary. In May 2021, Gina Rowlands and Tony McKenzie joined the board and, following a recruitment process which began in January 2022, three more people joined the board – Jenny Travassos, Rob Frier and Beth Kirby. These new recruits bring a lot to our board in terms of lived experience and professional expertise in the health and homelessness sectors. During the same period, three people stepped down from the board.

Related parties and relationships with other organisations

In order to deliver its services and research & campaign work Groundswell cooperates with statutory bodies and voluntary sector organisations across the UK. The charity is in partnerships with Crisis and Shelter through the #HealthNow programme funded by the Lottery. The partnerships are defined by formal Collaboration Agreements. During the period no trustees declared any related party interests.

Remuneration policy

Groundswell's Finance & People Committees oversee remuneration, with responsibility for external benchmarking, salary recommendations, recruitment processes and cost of living increases. Groundswell aims to ensure that all staff are appropriately remunerated for their work. We achieve a fair balance which takes into account: the aim of attracting suitably qualified and dedicated staff, the external environment, the organisation's financial position and considerations of our beneficiaries.

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Management

Groundswell operates a Senior Management Team to oversee the successful delivery of activities. The members of that team who served during the year are listed on page 1. The total amount of salary costs associated with this group in 2021-22 was £281,217 (previous year: £316,377), of which £27,139 were Employer National Insurance Contributions and £11,300 pension contributions.

Achievements and performance in the delivery of public benefit

The Groundswell Trustees have taken account of Section 17 (5) of the Charities Act and the Charities (Accounts and Reports) Regulations 2008, which require us to have regard to the guidance on public benefit issued by the Charity Commission when exercising their duties. We state that the activities delivered by Groundswell during 2021-22, described in this report, directly further Groundswell's charitable objects and that these activities have been undertaken for the public benefit.

Statement of responsibilities of trustees

The Trustees (who are also directors of Groundswell Network Support UK for the purposes of company law) are responsible for preparing the report of the Trustees 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:

The Trustees are responsible for keeping adequate 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.

In so far as the trustees are aware:

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The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. The Trustees have no beneficial interest in the charity.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2022 was 10 (2021:10). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity. The trustees’ annual report has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

The trustees’ annual report has been approved by the trustees on date and signed on their behalf by:

Steve Wyler, Treasurer

Jenny Yates, Chair

Opinion

We have audited the financial statements of Groundswell Network Support UK (the ‘charitable company’) for the year ended 31 March 2022 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

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Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Groundswell Network Support UK's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is

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not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or

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regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities . This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Joanna Pittman (Senior statutory auditor)

Date:

for and on behalf of Sayer Vincent LLP, Statutory Auditor

Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

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Groundswell Network Support UK Statement of Financial Activities (incorporating income and expenditure) for the year ended 31 March 2022

Notes
Income from:
Donations and
legacies
2
Charitable activities:
3
Creating Change
Good Health
Progression
Other trading
activities
Total income
Expenditure on:
Raising funds
4
Charitable activities
4
Creating Change
Good Health
Progression
Total expenditure
Net
income/(expenditure)
Transfers between
funds
Net movement of funds
14
Reconciliation of funds
Total funds brought
forward
Total funds carried
forward		 Unrestricted
Restricted
Total
Funds
Unrestricted
Restricted
Total
Funds
2022
2022
2022
2021
2021
2021
£
£
£
£
132,228
-
132,228
233,195
-
233,195
366,429
443,446
809,875
199,770
535,301
735,071
678,042
149,027
827,069
748,423
207,044
955,467
170,000
119,690
289,690
15,000
173,826
188,826
838
-
838
50
-
50
1,347,537
712,163
2,059,700
1,196,438
916,171
2,112,609
134,273
-
134,273
113,474
-
113,474
336,152
526,527
862,679
214,288
494,734
709,022
692,994
216,562
909,556
722,699
92,759
815,458
129,268
147,386
276,654
86,455
108,876
195,331
1,292,687
890,475
2,183,162
1,136,916
696,369
1,833,285
54,850
(178,312)
(123,462)
59,522
219,802
279,324
-
-
-
-
-
-
54,850
(178,312)
(123,462)
59,522
219,802
279,324
587,699
370,130
957,829
528,178
150,327
678,505
642,549
191,818
834,367
587,700
370,129
957,829

All recognised gains and losses are included in the above Statement of Financial Activities. All income and expenditure derives from continuing activities.

23

Groundswell Network Support UK Balance Sheet as at 31 March 2022

Notes
Fixed Assets
Tangible assets
10
Current Assets
Debtors
11
Cash at Bank and in Hand
Creditors
Amounts falling due with one year
12
Net Current Assets
Total Assets Less Current Liabilities
Funds
Restricted
14
Unrestricted
14
Total Funds		 2022
2021
£
£
7,864
14,360
216,450
166,512
765,486
1,139,648
981,936
1,306,160
(155,433)
(362,691)
826,503
943,469
834,367
957,829
191,818
370,130
642,549
587,699
834,367
957,829

Approved by the trustees on_________ and signed on their behalf by:

____ ________ Jenny Yates Steve Wyler Chair Treasurer

Groundswell Network Support UK. Company Number 04151312.

24

Groundswell Network Support UK Statement of Cash Flow as at 31 March 2022

Cash Flows From Operating Activities:
Net cash provided by (used in) operating activities
Cash Flows From Operating Activities:
Dividends, interest and rents from investments
Purchase of fixed assets
Net cash provided by (used in) investing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting
period
Cash and cash equivalents at 31 March 2022
Analysis of Cash and Cash Equivalents
Cash in hand and at bank
Total cash and cash equivalents		 2022
2021
£
£
(373,121)
385,135
-
-
(1,041)
(10,744)
(1,041)
(10,744)
(374,162)
374,391
1,139,648
765,257
765,486
1,139,648
2021
2020
£
£
765,486
1,139,648
765,486
1,139,648
Reconciliation of net income/(expenditure) to net cash flow from operating activities
2022
2021
£
£
Net income/(expenditure) for the reporting period (as per the
statement of financial activities)
(123,462)
279,324
Depreciation charges
6,966
10,845
Loss on disposal of fixed assets
571
-
(Increase)/decrease in debtors
(49,938)
(95,484)
Increase/(decrease) in creditors
(207,258)
190,450
Net cash flow from operating activities
(373,121)
385,135		 Reconciliation of net income/(expenditure) to net cash flow from operating activities
2022
2021
£
£
Net income/(expenditure) for the reporting period (as per the
statement of financial activities)
(123,462)
279,324
Depreciation charges
6,966
10,845
Loss on disposal of fixed assets
571
-
(Increase)/decrease in debtors
(49,938)
(95,484)
Increase/(decrease) in creditors
(207,258)
190,450
Net cash flow from operating activities
(373,121)
385,135

Net income/(expenditure) for the reporting period (as per the
statement of financial activities)
Depreciation charges
Loss on disposal of fixed assets
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash flow from operating activities
(373,121)
385,135

25

1) Accounting Policies

a) Statutory information

Groundswell Network Support UK is a charitable company limited by guarantee and is incorporated in England and Wales.

The registered office address is Canterbury Court, 1-3 Brixton Road, London, SW9 6DE.

b) 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) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. Groundswell ended the financial year in a strong position with healthy reserves plus good levels of secured income and a strong fundraising pipeline for the financial year 2022-23.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

i) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

j) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity:

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

k) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

l) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

m) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

n) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

o) 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.

p) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

q) Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

2) Donations and legacies

) Donations and legacies
Gift aid
Personal donations
Donations from foundations, trusts and other corporate
bodies
HMRC Grant - CJRS		 2022
Total
2021
Total
£
£
8,361
17,608
50,656
80,468
73,211
127,402
-
7,717
132,228
233,195

All income from donations and legacies for the current and prior year was attributable to unrestricted income.

3) Income from charitable activities

) Income from charitable act ivities
Creating Change
Amnesty International Limited
Bevan Healthcare CIC
Birkbeck University
Cape Project
Ciara Macfarland
City Of London
City of Westminster
Comic Relief
Greater London Authority
Crisis Birmingham
Crisis Newcastle
Crisis UK
DePaul - Dublin
Exeter Homeless Partnership
Fulfilling Lives - LSL
Greater London Authority
Healthwatch England
Homeless Link
ICM Manchester
Impact on Urban Health
Manchester Foundation Trust
(HInM)
Manchester Health & Care
Commissioning
Royal College of Obstetricians and
Gynaecologists
National Lottery Community Fund
National Voices
NEL CSU
NHS Central London CCG
NHS England
NHS North East London CCG
NHS South West London CCG
NHS Wakefield CCG
Sheffield Hallam University
Shelter Cymru
Shelter Greater Manchester
Signposts
The Pavement Magazine
The University of Manchester
Trust for London
University College London
Wellcome Trust (The)
Charitable income for Creating
Change		 Unrestricted
Restricted
Total
2022
Unrestricted
Restricted
Total
2021
£
£
£
£
£
£
600
-
600
-
-
-
34,422
-
34,422
-
-
-
333
-
333
-
-
-
-
-
-
2,100
-
2,100
-
-
-
958
-
958
1,000
-
1,000
3,154
-
3,154
2,778
-
2,778
-
-
-
107,718
-107,718
-
-
-
7,520
-
7,520
-
-
-
2,545
-
2,545
-
-
-
2,240
-
2,240
-
-
-
-
-
-
2,500
-
2,500
-
-
-
1,250
-
1,250
10,000
-
10,000
57,985
-
57,985
122,964
- 122,964
-
-
-
4,306
-
4,306
1,308
-
1,308
-
-
-
32,550
-
32,550
4,145
-
4,145
600
-
600
15,000
-
15,000
3,321
-
3,321
-
-
-
6,176
-
6,176
-
-
-
-
-
-
-
7,614
7,614
450
-
450
-
-
-
-
413,612
413,612
-
413,507
413,507
10,000
-
10,000
-
-
-
24,999
-
24,999
-
-
-
-
-
-
525
-
525
-
-
-
9,999
69,930
79,929
22,084
-
22,084
-
-
-
9,947
-
9,947
-
-
-
18,900
-
18,900
1,580
-
1,580
236
-
236
-
-
-
-
-
-
700
-
700
2,562
-
2,562
-
-
-
-
-
-
7,952
-
7,952
-
-
-
-
844
844
16,155
-
16,155
12,437
-
12,437
-
20,000
20,000
-
40,000
40,000
-
-
-
200
-
200
-
9,834
9,834
-
3,406
3,406
366,429
443,446
809,875
199,770
535,301
735,071
Good Health
Camden Giving
City Care Navigator
City of Westminster
Claremont Communications
Crisis UK
Direct Relief
East London Foundation Trust
(RKW)
Greater London Authority
Homeless Link
London Borough of Lambeth
London Borough of Hammersmith
and Fulham
London Borough of Islington
London School of Hygiene &
Tropical Medicine
NEL CSU
NHS Central London CCG
NHS England
NHS Greenwich CCG
NHS Hammersmith & Fulham CCG
NHS North Central London CCG
NHS North West London CCG
NHS South East London CCG
Nuffield Department of Primary
Care Health Sciences
Pathway
St Mungos
The London Community
Foundation
University College Hospitals NHS
Foundation Trust
Charitable income for Good
Health
Progression
City Bridge Trust
City Of London
Drapers' Charitable Fund
Halcrow Foundation Ltd
NHS England
Oak Foundation		 Unrestricted
Restricted
Total
2022
Unrestricted
Restricted
Total
2021
£
£
£
£
£
£
-
30,512
30,512
-
30,512
30,512
-
-
-
-
14
14
112,547
-
112,547
189,947
- 189,947
300
-
300
-
-
-
7,876
-
7,876
8,810
-
8,810
-
21,515
21,515
-
65,748
65,748
69,975
-
69,975
69,975
-
69,975
-
50,000
50,000
-
40,000
40,000
-
-
-
-
48,150
48,150
70,000
-
70,000
103,334
- 103,334
-
-
-
47,500
-
47,500
69,774
-
69,774
69,774
-
69,774
-
-
-
11,750
-
11,750
-
5,000
5,000
-
-
-
116,000
-
116,000
120,944
- 120,944
38,946
-
38,946
-
-
-
19,000
-
19,000
19,000
-
19,000
-
-
-
7,500
-
7,500
40,000
-
40,000
40,000
-
40,000
42,421
-
42,421
41,961
-
41,961
43,703
-
43,703
17,548
-
17,548
-
-
-
80
-
80
-
-
-
300
-
300
47,500
-
47,500
-
-
-
-
-
-
-
22,620
22,620
-
42,000
42,000
-
-
-
678,042
149,027
827,069
748,423
207,044
955,467
-
42,749
42,749
-
31,500
31,500
-
-
-
5,000
-
5,000
-
-
-
-
26,134
26,134
-
25,476
25,476
150,000
-
150,000
-
-
-
-
62,056
62,056
-
105,601
105,601
Streets of London
StreetSmart
Charitable income for Progression
Total income from charitable
activities		 15,000
-
15,000
-
-
-
-
-
-
15,000
-
15,000
170,000
119,690
289,690
15,000
173,826
188,826
1,214,471
712,163
1,926,634
963,193
916,171
1,879,364

4) Analysis of expenditure on charitable activities

Current year
Staff costs (Note 6)
Project costs
Accommodation
expenses
Office expenses
IT and systems
expenses
External professional
expenses
Depreciation and
loss on disposal
Finance charges
Trustee expenses
(incl. insurance)
Audit and
professional fees
Support costs
Governance costs
Total expenditure
2022
Total expenditure
2021		 Raising
funds
Creating
Change
Good
Health
Progression
Gov
costs
Support
costs
2022
Total
2021
Total
£
£
£
£
£
£
£
£
94,875
350,498 594,503
198,594
-
173,2741,411,7441,241,182
16,467
420,707 159,114
29,980
-
(71,912)
554,356
415,785
-
3,151
1,452
870
-
68,541
74,014
50,847
-
2,303
11,211
857
-
16,999
31,370
18,730
965
4,196
3,850
373
-
39,751
49,135
54,685
-
659
309
-
-
1,627
2,595
553
-
-
1,448
-
-
6,088
7,536
10,846
-
-
24
-
370
2,072
2,466
949
-
-
-
-
-
1,750
1,750
978
-
13
-
-
9,746
38,437
48,196
38,730
112,307
781,527 771,911
230,674
10,116
276,6272,183,1621,833,285
21,191
78,289 132,789
44,358
(276,627)
-
775
2,863
4,856
1,622 (10,116)
-
134,273
862,679 909,556
276,654
-
-
113,474
709,022 815,458
195,331
-
-
Prior year
Staff costs (Note 6)
Project costs
Accommodation expenses
Office expenses
IT and systems expenses
External professional
expenses
Depreciation and loss on
disposal
Finance charges
Trustee expenses (incl.
insurance)
Audit and professional fees
Support costs
Governance costs
Total expenditure 2021		 Raising
funds
Creating
Change
Good
Health
Progression
Gov
costs
Support
costs
2021
Total
£
£
£
£
£
£
£
89,005
313,682 575,294
148,740
-
114,4611,241,182
2,484
307,261
80,921
7,697
-
17,422
415,785
-
-
-
-
-
50,847
50,847
-
2,996
2,708
362
-
12,664
18,730
95
7,936
10,053
1,451
-
35,150
54,685
-
-
53
500
-
-
553
-
-
4,941
-
-
5,905
10,846
-
-
-
-
393
556
949
-
-
-
-
-
978
978
-
-
-
-
7,511
31,219
38,730
91,584
631,875 673,970
158,750
7,904
269,2021,833,285
21,266
74,946 137,452
35,538
(269,202)
-
624
2,201
4,036
1,043 (7,904)
-
113,474
709,022 815,458
195,331
-
-

5) Net income for the year

) Net income for the year
2022 2021
This is stated after charging (crediting): £ £
Depreciation 6,966 10,845
Loss on disposal of fixed assets 571 -
Operating lease rentals:
Property 74,014 50,847
Equipment 2,823 2,823
Auditor's remuneration (excl VAT):
Audit 7,600 7,250

*Basis of support costs allocation is on staff time.

6) Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

) Analysis of staff costs, trustee remuneration and ex
management personnel		 penses, and the cost o
Staff costs were as follows:
Salaries and wages
Social security costs
Employer's contribution to defined contribution pension
schemes
Staff welfare
Recruitment costs
Other (including training)		 2022
2021
£
£
1,190,453
1,060,858
117,520
96,019
55,069
49,055
19,034
5,771
1,887
469
27,780
29,010
1,411,743
1,241,182

Staff numbers:

The average number of employees (head count based on number of staff employed) during the year was 37.29 (2021: 31,90)

Staff are split across the activities of the charitable company as follows (head count basis):

2022
2021
No.
No.
Creating Change 9.41
6.80
Good Health 17.89
16.66
Progression 4.29
3.93
Support Costs 4.03
3.01
Fundraising 1.67
1.50
37.29
31.90

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:

2022 2021
£60,000 - £69,999 - 1
£70,000 - £79,100 1 0

The total employee benefits (including employer's pension contributions and employer's national insurance) of the key management personnel were £281,217 (2021: £316,377).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2021: £nil).

No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

No trustees received payment or reimbursement of travel and subsistence costs for attendance at meetings in the current year (2021: £nil).

7) Related Party Transactions

There were no related party transactions for the year (2021: Nil).

Aggregated donations from related parties were £450 (2021: £32,500).

8) Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

9) Tangible Fixed Assets

Cost or valuation
At 1 April 2021
Additions in the year
Disposals in the year
At 31 March 2022
Accumulated Depreciation
At 1 April 2021
Depreciation for the year
Eliminated on disposal
At 31 March 2022
Net book value
At 31 March 2021
At 31 March 2022		 Fixtures
and fittings
Computer
equipment
Total
£
£
£
1,140
48,376
49,516
-
1,041
1,041
-
(9,286)
(9,286)
1,140
40,131
41,271
867
34,289
35,156
273
6,693
6,966
-
(8,715)
(8,715)
1,140
32,267
33,407
273
14,087
14,360
-
7,864
7,864

10) Debtors and prepayments

Trade debtors
Other debtors
Prepayments
Accrued income		 As at 31
March
2022
As at 31
March
2021
£
£
183,682
146,351
14,521
490
8,580
10,004
9,667
9,667
216,450
166,512

All of the charity's financial instruments, both assets and liabilities, are measured at amortised cost. The carrying values of these are shown above and also in note 11 below.

11) Creditors: Falling due within one year

1) Creditors: Falling due within one year
Trade creditors
Taxation and social security
Other creditors
Accruals
Deferred income (note12)		 As at 31
March
2022
As at 31
March
2021
£
£
21,779
36,671
37,683
78,518
9,329
7,687
30,853
35,291
55,789
204,524
155,433
362,691

12) Deferred income

2) Deferred income
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 As at 31
March 2022
As at 31
March 2021
£
£
204,524
113,376
(204,524)
(113,376)
55,789
204,524
55,789
204,524

13) Analysis of net assets between funds

3) Analysis of net assets between funds
Current Year
Fund balances at31 March 2022are represented by:
Tangible fixed assets
Net Current Assets
Prior Year
Fund balances at31 March 2021are represented by:
Tangible fixed assets
Net Current Assets		 Unrestricted
funds
Restricted
funds
Funds Total
£
£
£
7,864
-
7,864
634,685
191,818
826,503
642,549
191,818
834,367
Unrestricted
funds
Restricted
funds
Funds Total
£
£
£
14,360
-
14,360
573,339
370,130
943,469

587,699 370,130

957,829

14) Movement in Funds

Current Year
Restricted funds
Creating Change
Good Health
Progression
Total restricted Funds
Unrestricted funds
General funds
Total unrestricted funds
Total Funds		 At 1 April
2021
Income &
Gains
Expenditure
& losses
Transfers
At 31
March
2022
£
£
£
£
£
182,421
443,446
(526,527)
-
99,340
119,175
149,027
(216,562)
-
51,640
68,534
119,690
(147,386)
-
40,838
370,130
712,163
(890,475)
-
191,818
587,699
1,347,537
(1,292,687)
-
642,549
587,699
1,347,537
(1,292,687)
-
642,549
957,829
2,059,700
(2,183,162)
-
834,367

Purposes of restricted funds:

Creating Change - This strand of the strategy represents all the work we will be doing to challenge and change policy and practice. This cuts across the whole organisation, e.g. the #HealthNow goals of reducing health inequalities, sharing knowledge through Insight & Action research and demonstrating the effectiveness of our support model to make participation and progression of people with experience of homelessness the norm.

Good Health - This strand represents all our people focused health work; innovative services that enable people to access the health care they need and the work we do to promote a healthy and sustainable working environment both within Groundswell and as tools to share with others.

Progression - This strand represents all our work on developing and supporting a workforce with experience of homelessness to participate in designing and delivering solutions to homelessness whilst progressing in their own lives.

Prior Year
Restricted funds
Creating Change
Good Health
Progression
Total restricted Funds		 At 1 April
2020
Income &
Gains
Expenditure
& losses
Transfers
At 31
March
2021
£
£
£
£
£
141,854
535,301
(494,734)
-
182,421
4,890
207,044
(92,759)
-
119,175
3,583
173,827
(108,876)
-
68,534
150,327
916,172
(696,369)
-
370,130
Unrestricted funds
General funds
Total unrestricted funds
Total Funds		 528,178
1,196,437
(1,136,916)
-
587,699
528,178
1,196,437
(1,136,916)
-
587,699
678,505
2,112,609
(1,833,285)
-
957,829

15) Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

Less than one year
Two to five years		 Property
Equipment
As at 31
March 2022
As at 31
March 2021
As at 31
March 2022
As at 31
March 2021
£
£
£
£
68,353
59,294
-
970
17,294
102,776
-
-
85,647
162,070
-
970

16) Legal Status

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.