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2022-03-31-accounts

FAMILIES UNITED NETWORK

Registered Charity Number: 1091474

ACCOUNTS 31st March 2022

FAMILIES UNITED NETWORK

ACCOUNTS

FOR THE YEAR ENDED 31st MARCH 2022

CONTENTS PAGE
Report of the Trustees 1
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9
Independent Examiners Report to the Trustees 14
Income & Expenditure Account 15

FAMILIES UNITED NETWORK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31st MARCH 2022

The trustees present their annual report together with the accounts for the year ended 31 March 2022. They are prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and the provisions of the Statement of Recommended Practice (SORP 2005) "Accounting and Reporting by Charities" issued in March 2005.

REFERENCE AND ADMINISTRATIVE INFORMATION

Registered Charity Number 1091474

Trustees Chairperson Mr S Kite Mrs J Tompkins Ms N Ward (Resigned 31/12/21) Ms M Titmus Mrs S Kite Ms L Meadows (Resigned 01/04/21) Mr S Chakrabarty (Appointed 31/01/20)

Charity Development Manager Miss C Fonseca Business Manager Mrs A Collinson Principal Address Unit 5 Britannia Trading Estate Leagrave Road Luton Bedfordshire LU3 1RJ

Bankers

Caf Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 47Q

FAMILIES UNITED NETWORK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31st MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity was formed as an unincorporated charity under a deed of trust adopted on 8th October 2011 and subsequently amended on 22nd February 2002. It was registered as a charity on 28th March 2002.

Appointment of trustees

Trustees are appointed by the board of trustees, subject to approval at the following annual general meeting, which is normally held in October. At each AGM the two longest serving trustees retire but may offer themselves up for re-election.

Organisation

The names of the trustees who served during the year are set out on page 1.

Board meetings are held regularly on a bi - monthly basis, with ad hoc meetings being held as and when necessary

Day to day running of the organisation is handled by the Charity Manager, with major items of expenditure being referred to board members.

Risk Management

The trustees carry out an annual review of the risks which the charity may face, have established systems and procedures to mitigate any risks identified and minimise any potential impact should any identified risks materialise.

OBJECTS AND ACTIVITIES

Objects and activity

Improving the lives of children and young adults with physical and learning disabilities living within Bedfordshire through the provision of recreational activities, support, information and advice for these children and their families and carers.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing their aims and objectives and in planning future activities. In particular. The trustees consider how planned activities will contribute to the aims and objectives they have set.

FAMILIES UNITED NETWORK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31st MARCH 2022

ACHIEVEMENTS AND PERFORMANCE

Chair of Trustees Statement

During 2021/22 the charity continued to offer high quality services to children and young adults with disabilities living across Bedfordshire, including providing support to parent carers and siblings. The charity not only re-established its existing services as we emerged from the Covid pandemic, but also introduced a new daytime adult service teaching life and independent living skills to younger adults with disabilities aged over 18.

Our Junior Respite Club for younger children became well established during the year, and fully embedded as a core service, with demand for places at this club continuing to grow throughout the year.

Our school holiday clubs have also evolved, becoming part of the local HAF programme within Bedfordshire; with our Easter, summer and Christmas clubs providing activities and healthy meals for local children with disabilities and their siblings. These family sessions continue to be very much in demand.

Plans began during the year to develop and introduce a new skills and training programme for all of our amazing support staff, and to move towards having regular staff teams working at each service who are on permanent contracts. Our aim is to help staff develop their knowledge, skills and career prospects, and to provide more consistency in the support offered to the children and young people that access our clubs and activities.

FAMILIES UNITED NETWORK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31st MARCH 2022

Financial Review

The results of the charity for the year are set out in the Statement of Financial Activities on page 7. Overall the Charity had a deficit for the year of £63,881

Principal Funding Sources

Grant Income for the year totalled £292,599 and was made up as follows:

Unrestricted / Restricted: £
BBC Children in Need (main grants) 35,000
BBC Children in Need (small grants) 10,000
BLCF Stability Fund 10,000
Players of People's Postcode Lottery 20,000
Sobell Foundation 20,000
Delamere Dairy Foundsation 3,000
Baily Thomas Charitable Fund 10,000
DCMS Youth Investment Fund via BBC Children in Need 10,886
Others grants and trusts 174,501 293,387
Movement in Deferred Income in the year -788
292,599

FAMILIES UNITED NETWORK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31st MARCH 2022

FINANCIAL REVIEW (continued)

Reserves policy

The trustees review the level of reserves periodically to ensure that the charity is able to be managed efficiently and to provide a buffer for uninterrupted services. It is their policy to maintain unrestricted funds at a level which covers three to nine months expenditure. This provides sufficient funds to cover mamangement, administration and support costs.

As a consequence of our services having to close or be adapted during the first year of the pandemic, we ended 2020/21 with an operating surplus. This surplus has allowed us to expand our provision during 2021/22 and begin offering more services for young adults with disabilities. We launched our Adult Skills Workshops in June 2021 and extended and redesigned our kitchen facilities to provide an appropriate learning environment for teaching life and independence skills to young adults with disabilities. We also designed and funded a new social space within our activity centre specifically for our adult members. Unfortunately, during the year we also faced some significant and unanticipated building repair costs for damage to the roof of our activity centre, and some essential electrical remedial works. For all of these reasons, we ended 2021/22 with an operating deficit; however, this has not prevented us from continuing to hold six months of general reserves as required by our reserves policy.

PLANS FOR FUTURE PERIODS

Our future plans include:

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The law applicable to charities in England and Wales requires the trustees to prepare accounts in accordance with United Kingdom Generally Accepted Accounting Practice for each financial year which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources for that period. In preparing those accounts, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and to ensure that the accounts comply with the Charities Act 2011, Statements of Recommended Practice and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

FAMILIES UNITED NETWORK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31st MARCH 2022

Approved by the trustees on and signed on behalf of the board by:

………………………… Mr S Kite CHAIRPERSON

Unit 5 Britannia Trading Estate Leagrave Road Luton Bedfordshire LU3 1RJ

………………………………………….

FAMILIES UNITED NETWORK

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31st MARCH 2022

Note
Incoming Resources
Activities for generating funds:
Fundraising events
Coffee shop income
Investment Income:
Deposit account interest
Rent received
Grants received
Other income
Total Incoming Resources
Resources Expended
Costs of generating funds
2
Charitable activities
2
Governance costs
2
Total Resources Expended
2
Balance at 1st April 2021
Balance at 31st March 2022
Incoming Resources from gerenated
funds:
Voluntary
income-
donations
and gift aid
Incoming Resources from charitable
activities:
Net
Incoming/
(Outgoing)
Resources for the year
Unrestricted
Funds
Restricted
Funds
2022
Total
Funds
2021
Total
Funds
£
£
957
957
8,189
3,178
3,178
5,642
1,763
1,763
15
-
-
-
2,330
-
2,330
993
26,492
266,107
292,599
401,408
40,677
40,677
67,356
75,397
266,107
341,504
483,603
9,002
9,002
6,102
85,238
308,445
393,683
322,415
2,700
2,700
2,700
96,940
308,445
405,385
331,217
(21,543)
(42,338)
(63,881)
152,386
240,986
44,593
285,579
133,193
219,443
2,255
221,698
285,579

FAMILIES UNITED NETWORK

BALANCE SHEET

AS AT 31st MARCH 2022

Note
FIXED ASSETS
3
CURRENT ASSETS
Debtors
4
Cash at bank and in hand
LESS: CURRENT LIABILITIES
5
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILIIES
NET ASSETS
FUNDS
Unrestricted:
Designated
General
Restricted
6
Creditors: amounts falling due within one
year
2022
3,179
215,011
2021
£
67,448
6,679
267,338
274,017
61,472
154,250
221,698
221,698
0
219,443
2,255
221,698
£
73,034
212,545
218,191
63,940
285,579
285,579
0
240,986
44,593
285,579

The accounts on pages 7 to 12 were approved by the trustees on

……………………………………… and were signed on their behalf by:

………………………………………………………… Mr S Kite CHAIRPERSON

FAMILIES UNITED NETWORK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31st MARCH 2022

1 ACCOUNTING POLICIES

(a) Basis of accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with the Statement of Recommended Practice (SORP 2005) "Accounting and Reporting by Charities" issued in March 2005, applicable United Kingdom Accounting Standards and the Charities Act 2011.

(b) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. This includes grant funds which are given for specific purposes.

(c) Incoming resources

Grant income is accounted for in the period in which it is to be used.

All other incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be qualified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the accounts for services donated by volunteers.

Investment income is included when receivable.

FAMILIES UNITED NETWORK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31st MARCH 2022

1 ACCOUNTING POLICIES

(d) Resources expended

All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category.

Costs of generating funds comprise the costs associated with attracting voluntary income; mainly in relation to fund raising, marketing and PR.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Items of small equipment purchased are taken to expenditure in the year in which the expenditure is incurred.

Governanace costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the professional fees and costs linked to the strategic manangement of the charity.

All costs are allocated between expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. floor areas, per capita or estimated usage as set out in Note 2.

FAMILIES UNITED NETWORK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31st MARCH 2022

2 TOTAL RESOURCES EXPENDED

Basis of
Allocation
Actual
Staff Costs
Fundraising
Direct Activity Costs
Equipment Hire/Purchases
Other Staff Costs and Expenses
Volunteer Expenses
Trustee Expenses
Training
Publicity Materials
Consultancy
Professional
Legal Fees
Accountancy
Bank Charges
Sundries
Premises
Floor
Area
General Office Costs
Useage
Communications
Useage
Depreciation
Useage
Total resources expended
Staff Costs
Wages and Salaries
Social Security Costs
Stakeholder Pension Costs
Recruitment Costs
Charitable Activities
Fundraising
Management and Administration
Costs directly allocated to
activities
Support Costs Allocated to
Activities
The number of employees, analysed
by function was:
No employee earned £60,000 per annum or m
Generating
Funds
Charitable
activities
Governance
Costs
2022 Total
£
0
198,815
0
198,815
9,002
0
0
9,002
0
14,695
0
14,695
0
1,632
0
1,632
0
4,023
0
4,023
0
0
0
0
0
0
0
0
0
3,005
0
3,005
0
0
0
0
0
0
0
0
0
4,246
0
4,246
0
0
0
0
0
0
2,700
2,700
0
312
0
312
0
0
0
0
9,002
226,727
2,700
238,429
0
127,245
0
127,245
0
18,653
0
18,653
0
2,633
0
2,633
0
18,425
0
18,425
0
166,956
0
166,956
9,002
393,683
2,700
405,385
189,290
7,474
2,051
0
198,815
Number
76
1
5
ore.
2021 Total
£
176,011
6,102
12,003
921
1,078
0
0
463
0
0
0
0
2,700
208
0
199,485
92,741
18,601
2,972
17,417
131,732
331,217
ore. 168,293
6,108
1,610
0
176,011
Number
73
1
5

None of the trustees received any remuneration from the charity during the year (2021-nil).

The trustees claimed no expenses during the year (2021 - NIL)

FAMILIES UNITED NETWORK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31st MARCH 2022

3 TANGIBLE FIXED ASSETS
COST
Balance at 1 April 2021
Additions
Disposals
Balance at 31 March 2022
DEPRECIATION
Balance at 1 April 2021
Charge for the period
Disposals
Balance at 31 March 2022
NET BOOK VALUE
As at 31 March 2022
As at 31 March 2021
Leasehold
Improvements
Motor
Vehicles
Equipment
Office
Equipment
Fixtures &
Fittings
Total
£
£
£
£
£
£
132,415
45,792
29,888
19,737
19,865
247,697
6,600
-
4,313
1,926
-
12,839
-
-
-
-
-
-
139,015
45,792
34,201
21,663
19,865
260,536
98,296
30,901
15,460
14,953
15,054
174,663
8,145
3,723
4,158
1,196
1,203
18,425
-
-
-
-
-
-
106,441
34,624
19,618
16,149
16,256
193,088
32,574
11,169
14,583
5,515
3,608
67,448
34,119
14,891
14,428
4,785
4,811
73,034
4
DEBTORS
Trade Debtors
Prepayments
5
CREDITORS
Amounts falling due within one year
Trade Creditors
Accruals
Taxation and Social Security
Other Creditors
Deferred Income
2022
2021
£
£
1,886
1,736
1,293
4,942
3,179
6,679
11,770
8,760
2,700
2,700
52
1,376
1,238
1,243
48,180
47,391
63,940
61,472

FAMILIES UNITED NETWORK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31st MARCH 2022

6
RESTRICTED FUNDS
Robert McAlpine
Mrs B L Robinson Charitable Trust
DCR Allen Charitable Trust
Hadley Trust
Beds & Luton Community Fund
Brian Murtagh
National Lottery
Strageward Trust
Holiday Club
Senior Respite Club
Junior Respite Club
Youth Club
Young Adult Club
Trips & Parties
Adult Skills Workshops
Balance
at 31st
March
2021
£
10,000
3,000
5,000
6,004
5,000
5,000
10,000
589
0
0
0
0
0
0
0
44,593
Balance
at 31st
March
Incoming
Outgoing
2022
£
-
10,000)
(
0
-
3,000)
(
0
-
5,000)
(
0
-
6,004)
(
0
-
5,000)
(
0
-
5,000)
(
0
-
10,000)
(
0
-
589)
(
0
51,423)
(
51,423)
(
0
97,011)
(
94,756)
(
2,255
52,168)
(
52,168)
(
0
21,361)
(
21,361)
(
0
22,070)
(
22,070)
(
0
3,489)
(
3,489)
(
0
18,585)
(
18,585)
(
0
Movement in
Resources
266,107
308,445)
(
2,255

These funds represend grants received by the charity for particular purposes and projects.

7
DESIGNATED FUNDS
At 1st April 2021
Movement in year
At 31st March 2022
2022
2021
£
£
0
0
0
0
0
0

These funds were being held for a new building and development. The funds were released during 2015/16 into general funding for projects and services.

FAMILIES UNITED NETWORK

INDEPENDENT EXAMINERS REPORT

FOR THE YEAR ENDED 31st MARCH 2022

I report on the accounts of the Charity for the year ended 31st March 2022, which are set out on pages 7 to 12.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preperation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) 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 (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 Commission. 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 diclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do nto provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Victoria Moulds FFA FIPA MOULDS & CO LIMITED Chartered Accountants

Ground Floor Concept House 2 Cromwell Park York Road Estate Wetherby West Yorkshire LS22 7SU

………………………………

FAMILIES UNITED NETWORK

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31st MARCH 2022

Income
Donations
Grants
User Fees
Trips/Tickets
Fundraising Events
Coffee shop Income
Deposit Account Interest
Rent Received
Other Income
Total Income
Expenses
Fundraising, Marketing & PR
Wages
Motor Expenses
Other Staff Expenses
Volunteer Expenses
Trustees Expenses
Hire of Equipment
Office Rent
Rates
Heat & Light
Cleaning
Premises Expenses
Insurance
Telephone
Printing, Postage and Stationary
Computer Costs
Publicity Material
Sundries
Equipment purchases
Entertainers/Workshops
Transport/Coaches
Ticket Costs
Activity Costs- Other/Materials
Food
Venue Hire/Costs
Staff Training
Accountancy
Legal Fees
Professional Fees
Consultancy Fees
Depreciation
Bank Charges
Loss/(Profit) of sale of Fixed Asset
Surplus / (Deficit) for the year
2022
957
292,599
38,408
2,219
3,178
1,763
0
2,330
50
£
341,504
405,385
-63,881
2021
8,189
401,408
9,102
326
5,642
15
0
993
57,928
£
483,603
331,217
9,002
198,815
3,539
485
0
0
0
78,725
2,239
10,612
1,801
33,869
5,912
2,633
4,220
8,521
0
0
1,632
3,162
0
4,739
5,299
630
864
3,005
2,700
0
4,246
0
18,425
312
0
6,102
176,011
818
260
0
0
0
78,298
0
6,496
3,723
4,225
6,256
2,972
4,480
7,865
0
0
921
215
0
0
11,788
0
0
463
2,700
0
0
0
17,417
208
0
152,386