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2022-03-31-accounts

Company registration number: 04462901 Charity registration number: 1094570

BARNABAS - SAFE & SOUND

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 March 2022

Barnabas - Safe & Sound

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 to 25

Barnabas - Safe & Sound Reference and Administrative Details

Trustees

Mr P Crook (resigned 31 October 2021) Mr G Lee Mrs E Shields Mr J Jones Ms K Johnstone Ms H C Morrell Mr A R Guest (appointed 19 November 2021) Mr T Armstrong (appointed 18 September 2021)

Secretary Mrs G Monaghan

Key Management Personnel Mrs H Brown, Manager Mrs G Monaghan, Finance officer

Registered Office Wellwood House Dark Lane Morpeth Northumberland NE61 1SU

The charity is incorporated in England and Wales.

Company Registration Number 04462901 Charity Registration Number 1094570 Independent Examiner

Simon Brown BA ACA DChA Azets Audit Services Bulman House Regent Centre Gosforth Newcastle upon Tyne NE3 3LS

1

DIRECTORS' REPORT 2021/2022 CELEBRATING 21 YEARS OF SERVICE TO YOUNG PEOPLE IN NORTHUMBERLAND

WHAT WE DO

Vision: To make a positive difference to the lives of young people, to support them on their journey to independence and to become active members of society.

Approach: We work with young people to understand their short, medium and long-term priorities and challenges, to enable us to provide a service that is unique to them.

Adding Real Value: Our whole ethos is about providing a safe space and a professional team of staff who will listen to, and understand the needs of every individual young person.

LEGAL STATUS & AREA OF BENEFIT

We are a registered charity: No 1094570 We are also a Company Limited by Guarantee: No 04462901 Our area of benefit is Northumberland.

GOVERNANCE & LEADERSHIP

The Board of Directors (who are also Charity Trustees), consists of seven members with individual roles and shared accountability for the strategic direction, the fiduciary responsibility and the prudent governance of the charitable company.

During the year the Directors have held 6 face to face board meetings, plus 6 virtual update meetings. The Charity took the decision to cancel its AGM for the 2019/2020 financial year due to the Covid-19 Pandemic. This was communicated to Members, and information regarding performance and financial management was shared.

CHAIR'S FOREWARD

On behalf of the Board of Trustees, I present our Director's Report for the 2021-2022 financial year. This year we have focused significant energy around gearing up the charity for further transition and growth. Despite many challenges following the Covid-19 pandemic, the team have continued to provide key worker support to young people within our accommodation facilities and have engaged many diverse youth work projects.

Barnabas has a vision in place ,with very clear objects focused around making a real difference to the lives of young people between the ages of 11 and 25 years. The charity continues to provide a safe space where young people can talk openly without prejudice, and access the right services.

As a Charity we have reviewed our approach and strengthened our board of trustees, paying particular attention to governance, growth, and finance. We have revised several policies and procedures aimed at building continuity and consistency within the Charity. Our Board has expanded further with the addition of 2 more highly experienced trustees, who bring with them a wealth of experience and will be looking to support us in the areas of operational strategy and growth.

Yet again the charity has achieved fantastic outcomes for young people:

Safe and Sound Youth

Engaged in many sporting and gaming activities, encouraging healthy challenge, stimulation, and achievement.

Safe and Sound Advice

Offered support to 28 young people in need of help, around a range of issues including housing and benefits. We have re-established links with the DWP, building on partnerships to provide a full support service to young people.

Safe and Sound Homes

We have expanded our provision of supported accommodation to 10 bed spaces. It is our aim to further expand provision moving forward.

Several clients have successfully moved on to independence, following tailored support and guidance.

We are immensely proud of our team, volunteers, and supporting partners. We could not have achieved this success without the ongoing support of our community, Charitable Trusts, and those who donated, fundraised, and volunteered to help us deliver our support to young people, we thank you all most sincerely.

John Jones Chair

Safe & Sound

YOUTH

For young people aged 11 to 19 years.

Our youth work team are trained to keep young people safe. We understand what is important to young people. We promise to always listen, because we value their thoughts, feelings and opinions.

PEER MENTORS

CHALLENGE GROUP

10 sessions delivered Average 7 in attendance 70 contact hours

7 sessions delivered Average 8 in attendance 91 contact hours

DUKE OF EDINBURGH AWARD

DETACHED YOUTH WORK

12 sessions delivered Average 10 in attendance 210 contact hours

79 sessions delivered 518 interactions 1059 contact hours

SUMMER FUN: JUST 4 GIRLS & PADDLE SPORTS

GAMING GROUP

14 sessions delivered Average 17 attending 358 contact hours

30 sessions delivered Average 10 attending 584 contact hours

IMPACT:

Young people were safe and explored their own behaviors and choices. Young people broadened their experiences and learned new skills. Young people supported each other as peers.

Young people solved problems and became more resilient.

Young People engaged in physical activity and improved their wellbeing. Young people helped develop our services, and set our agenda for the future. Young people are aware of our projects and know where they can get help.

A total of 2,372 contact hours over the year

Safe & Sound ADVICE

For young people aged 16 to 25 years.

When young people need help and don't know who to ask. Our staff are experienced, supportive and non-judgemental. We can help to make sense of things.

Our advice project offers flexible access to information, advice and guidance. Young people often feel intimidated by official or formalised services. Barnabas work to break down these barriers and encourage young people to come forward when they need help and aren't sure where to go.

Delivery has been a combination of centre-based sessions at the YMCA in Ashington and our Wellwood House base - or can be accessed by phone for those unable to attend set sessions.

Under 18 years of age 8 Over 18 years of age 15 28 Young people accessed advice Age not specified 5 2021-2022

Young people accessed advice

The main issues our advice clients are experiencing:

----- Start of picture text -----
Rough Housing &
Welfare
Sleeping & Failing
Rights &
Sofa Tenancy
Benefits
Surfing Issues
5 Advice clients made referrals to Barnabas Supported Housing
Advice referrals were safely accommodated with Barnabas
4
----- End of picture text -----

1

Advice client was unable to be housed due to risk factors

Safe & Sound

HOMES

For young people aged 16 to 25 years

We have been providing housing solutions to young people in Northumberland since 2001. Over 300 young people have benefitted from our housing project since inception.

Supported accommodation provides tailored support to young people experiencing housing crisis.

Under 18 years of age 3 Over 18 years of age 8 11 Housing Referrals 2021-2022 Of which, accessed our advice project first 5

This year, most of our referrals were made by the young people themselves, having been signposted by DWP, Ashington Job Centre.

----- Start of picture text -----
10
Young People Moved in
9
Young People Moved on
----- End of picture text -----

Our supported accommodation project has capacity for ten bed spaces.

Supported accommodation occupancy 88% Of the ten young people who moved in this year, 5 had experienced some form of domestic, emotional, or financial abuse. Positive moves to independence 3 young people moved into their own tenancies. 5 1 young person joined the army. 1 young person started a job working away from home.

4 young people were asked to leave our accommodation. Reasons for this include: Not engaging with support, cleaning/hygiene issues, and drug use.

2 residents volunteered with Full Circle Food Gardening Club.

3 residents were in full time education.

1 resident successfully completed a six month Kickstart placement.

3 residents were employed during the year.

FINANCIAL OVERVIEW

£ 189,543 INCOME FOR THE YEAR

£ 245,682 EXPENDITURE FOR THE YEAR RESTRICTED FUNDING

£47,767 restricted funding brought forward from 2020/2021 £16,602 additional restricted funding received during the year. £45,474 of restricted funding spent during the year. £21,125 carried forward to 2022/2023.

HOW DID WE SPEND OUR RESTRICTED FUNDS IN 2021/2022? £25,945 £8,429 YOUTH WORK & PROJECTS ADVICE & HOUSING SUPPORT

£10,000 DONATIONS FOR CAPITAL PROJECTS

£1,100 FACILITIES & RESOURCES

FINANCIAL GOVERNANCE AND RESERVES

The charity has a Finance Sub Group who meet regularly to scrutinise income and expenditure, review budgets and monitor grant expenditure. Finances are then reported to the Board to assist them in their decision making, and to continually review our strategic plan.

Our current policy is to maintain free reserves equivalent to three months' operational costs of £30,000 and an additional £10,000 as a designated Building Maintenance Fund. The Board of Trustees will review this policy annually, and may alter the amount stated to ensure the Charity continues to meet its financial obligations, whilst demonstrating resilience when managing unforeseen financial situations.

Continued development of our policy will assist Barnabas Safe & Sound in their strategic planning and budgeting process, and will inform the risk management process by identifying uncertainty in future income streams.

LANDMARK CELEBRATION

In January 2022 the Charity began its 21st birthday celebrations. Having been incorporated in June 2002, 2022 marks 21 years of support services for young people in Northumberland. The year began with a fantastic Burns Night Supper in January 2022, and a gathering of our Members' for our 2020/2021 AGM in March 2022. A range of other events are planned from April 2022 onwards.

KOAST RADIO COMMUNITY AWARD WINNERS

In July 2021 Barnabas received a nomination for the Koast Radio Community Awards. Following a community vote, Barnabas we delighted to received the award. Gill Monaghan, Finance Officer accepted the award, on air with the Clairey & Richy Breakfast Show. A fantastic opportunity to raise awareness of the issues young people face, including mental health, wellbeing, welfare, benefits and housing crisis.

PLANS FOR THE FUTURE

ASSETS & RESOURCES - We will improve facilities for young people, and continue to develop our existing assets, including the wider refurbishment of undeveloped space at the Charity's Wellwood House base. Work has already begun on the garage.

PREVENTION: Safe & Sound YOUTH - continued delivery of the Duke of Edinburgh Bronze Award and Peer Mentoring Project. Our refurbished garage will provide a safe space where young people can engage in meaningful activity. We will offer young people the opportunity to train to become baristas, so it is easier to gain employment. Our youth work project aims to place young people firmly in the driving seat - they will set our agenda.

INTERVENTION: Safe & Sound ADVICE - secure funding to offer a more formalised advice service, from multiple locations.

CRISIS: Safe & Sound HOMES - to expand our provision of supported accommodation and provide more opportunity for young people to take on their own tenancies.

As we moved forward into 2022/2023 we are aware of the social and economic pressures our society faces. We will be focusing our fundraising approach around supporting the local community, and will aim to create valuable services for young people which bring with them, true fiscal benefit.

ACKNOWLEDGEMENTS

The work we do is made possible by the fantastic support we receive from our community, the young people with whom we work, charitable trusts and all those who choose to support us by volunteering, sponsoring our efforts, giving their time, and their money to invest in our vision, mission and values. We are truly grateful.

We would like to thank the following organisations who have supported us financially in 2021-2022.

We would like to thank the following organisations who have worked in partnership with us in 2021-2022

Northumberland Youth Service NCC Small Business Relief Fund Morpeth Town Council Northumberland Children's Trust Joseph Strong Fraser Trust The Community Foundation P&G Fund

The Dickon Trust Newcastle Building Society The Tampon Tax Fund P & G Foundation The Co-operative Community Fund Sir James Knott Trust The Key The High Sheriff The Duke of Edinburgh Award Scheme The Hadrian Trust

The Bernicia Foundation Rotary Club of Morpeth St George's RC Church Armstrong Hall Christian Fellowship

We also acknowledge the support we received from individuals who have donated to Barnabas during the year. Your kindness and support is most appreciated.

Northumberland County Council - Northumberland Adolescent Service

Lastly, we give special acknowledgement to all the young people who have engaged with Barnabas over the last year. You continue to inspire us with your imagination, ideas, and enthusiasm. Thank you.

Barnabas Safe & Sound, Wellwood House, Dark Lane, Morpeth, Northumberland, NE61 1SU Telephone: 01670 517721 / Email: admin@barnabasne.org.uk Website: www.barnabas-northumberland.org.uk

Charity Registration No: 1094570 / Company Limited by Guarantee 04462901

Barnabas - Safe & Sound

Trustees' Report

Structure, governance and management

Arrangements for setting key management personnel remuneration

The board, who give their time freely and no trustees received remuneration in the year, have considered who the Key Management Personnel (KMP) of the charitable company, as noted in the Reference and Administration section. Together with the board, these KMP are those in charge of directing and controlling, running and operating the activities of the charity on a day to day basis. The pay of the KMP is reviewed annually and normally increased in accordance with average earnings. The trustees benchmark against pay levels of other charities and similar organisations within the sector and the region. Pay levels are set using this information together with budget and forecast information, ensuring that the charitable company can afford any proposed increases. The board then agree any uplift to remuneration.

Objectives and activities

Fundraising disclosures

The charity is required to report how it deals with fundraising from the public. The charity does not use a professional fundraiser or commercial participator to raise funds. Any monies raised direct from the public follows all guidelines set out by the Charity Commission and UK law in every respect. We respect the privacy and contact preferences of all public donors.

Public benefit

See disclosure within the Directors report.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Going concern

The trustees have prepared a budget and cashflow forecast, including consideration of the financial impact of COVID-19 and have concluded that the charity continues to be a going concern for the foreseeable future. On that basis they have continued to adopt the going concern basis when preparing the financial statements.

8

Barnabas - Safe & Sound

Trustees' Report

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Barnabas - Safe & Sound for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and 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.

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Ms K Johnstone Trustee

9

Barnabas - Safe & Sound

Independent Examiner's Report to the trustees of Barnabas - Safe & Sound ("the Company")

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Respective responsibilities of trustees and examiner

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of Barnabas - Safe & Sound are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

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

  1. accounting records were not kept in respect of Barnabas - Safe & Sound as required by section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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

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......................................
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...................................... Simon Brown BA ACA DChA Azets Audit Services Bulman House Regent Centre Gosforth Newcastle upon Tyne NE3 3LS

Date:.............................

Azets Audit Services is a trading name of Azets Audit Services Limited.

10

Barnabas - Safe & Sound

Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Other income
7
Total Income
Expenditure on:
Charitable activities
8
Total Expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
21		 Unrestricted
£
7,675
153,448
11,672
6
140
172,941
(200,778)
(200,778)
(27,837)
(27,837)
513,646
485,809		 Restricted
£
16,602
-
-
-
-
16,602
(44,904)
(44,904)
(28,302)
(28,302)
45,931
17,629		 Total
2022
£
24,277
153,448
11,672
6
140
189,543
(245,682)
(245,682)
(56,139)
(56,139)
559,577
503,438		 Total
2021
£
98,607
166,892
10,542
1
700
276,742
(206,736)
(206,736)
70,006
70,006
489,571
559,577

All of the charity's activities derive from continuing operations during the above two periods.

11

Barnabas - Safe & Sound

Comparative Statement of Financial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Other income
7
Total Income
Expenditure on:
Charitable activities
8
Total Expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
21		 Unrestricted
£
13,632
166,892
10,542
1
700
191,767
(147,036)
(147,036)
44,731
44,731
468,915
513,646		 Restricted
£
84,975
-
-
-
-
84,975
(59,700)
(59,700)
25,275
25,275
20,656
45,931		 Total
2021
£
98,607
166,892
10,542
1
700
276,742
(206,736)
(206,736)
70,006
70,006
489,571
559,577

12

Barnabas - Safe & Sound

(Registration number: 04462901) Balance Sheet as at 31 March 2022

Note
Fixed assets
Tangible assets
15
Current assets
Debtors
16
Cash at bank and in hand
17
Creditors: Amounts falling due within one year
18
Net current assets
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
19
Net assets
Funds of the charity:
Restricted
Unrestricted income funds
Unrestricted
Total funds
21		 2022
£
484,483
13,673
91,130
104,803
(8,657)
96,146
580,629
(77,191)
503,438
17,629
485,809
503,438		 2021
£
489,557
19,482
140,772
160,254
(8,312)
151,942
641,499
(81,922)
559,577
45,931
513,646
559,577

For the financial year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 11 to 25 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

.........................................

Ms K Johnstone Trustee

13

Barnabas - Safe & Sound

Notes to the Financial Statements for the Year Ended 31 March 2022

1 Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

The address of its registered office is: Wellwood House, Dark Lane, Morpeth, Northumberland, NE61 1SU

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Barnabas - Safe & Sound meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees have prepared budgets and a forecast which gives them adequate comfort that the charitable company is a going concern. Therefore the trustees are of the view that the charitable company has sufficient resources for at least the next 12 months (from the date of approving the financial statements). As a result the charitable company's financial statements have been prepared on a going concern basis.

Estimation uncertainty and judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported.There are considered to be no significant judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies which effect the amounts recognised in the financial statements

Income and endowments

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured.

14

Barnabas - Safe & Sound

Notes to the Financial Statements for the Year Ended 31 March 2022

Donations and legacies

Voluntary income including donations, gifts and legacies and grants that provide core funding or are of general nature are recognised where there is entitlement, probable receipt and the amount can be measured with sufficient reliability. Such income is only deferred when:

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Gift aid

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Investment income

Investment income is recognised on a receivable basis.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income

Housing management and support services income is recognised for the period in which the income is earned.

Rental income is recognised as income for the period rent is due.

Youth Club income is recognised as activities are undertaken.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity.

Raising funds

Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

15

Barnabas - Safe & Sound

Notes to the Financial Statements for the Year Ended 31 March 2022

Charitable activities

Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

Support costs

Support costs have been differentiated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to the statutory audit and other costs with an apportionment of overhead and support costs.

Governance costs

Governance costs and support costs relating to charitable activities have been apportioned as set out in the Support Costs note.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £250.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset.

Asset class Depreciation method and rate
Land and buildings 2% straight line
Fixtures and fittings 25% straight line
Motor vehicles 25% straight line

Trade 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.

16

Barnabas - Safe & Sound

Notes to the Financial Statements for the Year Ended 31 March 2022

Trade creditors

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 provision are normally recognised at their settlement amount after allowing for any trade discounts due.

Fund structure

Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects.

Unrestricted funds include designated funds, where the trustees, at their discretion, have created a fund for a specific purpose.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants
Donations and legacies;
Donations from individuals
Grants, including capital grants;
Government grants
Grants		 Unrestricted
funds
General
£
5,675
2,000
7,675
Unrestricted
funds
General
£
2,632
10,000
1,000
13,632		 Restricted
funds
£
345
16,257
16,602
Restricted
funds
£
15,000
-
69,975
84,975		 Total
2022
£
6,020
18,257
24,277
Total
2021
£
17,632
10,000
70,975
98,607

17

Barnabas - Safe & Sound

Notes to the Financial Statements for the Year Ended 31 March 2022

4 Income from charitable activities

Housing management
Housing support services
Housing management
Housing support services
5
Income from other trading activities
Youth work
Property rental income
Youth work
Property rental income		 Unrestricted
funds
General
£
148,112
5,336
153,448
Unrestricted
funds
General
£
54,476
112,416
166,892
Unrestricted
funds
General
£
846
10,826
11,672
Unrestricted
funds
General
£
192
10,350
10,542		 Total
2022
£
148,112
5,336
153,448
Total
2021
£
54,476
112,416
166,892
Total
2022
£
846
10,826
11,672
Total
2021
£
192
10,350
10,542

18

Barnabas - Safe & Sound

Notes to the Financial Statements for the Year Ended 31 March 2022

6 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits
Interest receivable and similar income;
Interest receivable on bank deposits
7
Other income
Unrestricted
funds
General
£
Gains on sale of tangible fixed assets for charity's
own use
140		 Unrestricted
funds
General
£
6
6
Unrestricted
funds
General
£
1
1
Total
2022
£
140		 Total
2022
£
6
6
Total
2021
£
1
1
Total
2021
£
700

19

Barnabas - Safe & Sound

Notes to the Financial Statements for the Year Ended 31 March 2022

8 Expenditure on charitable activities

Housing management
Housing support services
Floating support
Core
Barnabas Centre
Support costs
Youth work		 Unrestricted
funds
General
£
59,239
70,465
10,341
52,813
-
7,920
-
200,778		 Restricted
£
2,567
5,862
1,000
10,100
-
-
25,375
44,904		 Total
2022
£
61,806
76,327
11,341
62,913
-
7,920
25,375
245,682		 Total
2021
£
27,616
56,677
2,483
32,068
26,140
4,950
56,802
206,736

£200,778 (2021 - £147,036) of the above expenditure was attributable to unrestricted funds and £44,904 (2021 - £59,700) to restricted funds.

9 Analysis of governance and support costs

Raising funds expenditure

Governance costs

Independent examiner fees
Examination of the financial statements
Legal fees
Professional and legal fees
Independent examiner fees
Examination of the financial statements
Legal fees
Professional and legal fees		 Unrestricted
funds
General
£
3,240
3,778
902
7,920
Unrestricted
funds
General
£
3,120
175
1,655
4,950		 Total
2022
£
3,240
3,778
902
7,920
Total
2021
£
3,120
175
1,655
4,950

20

Barnabas - Safe & Sound

Notes to the Financial Statements for the Year Ended 31 March 2022

Allocation of support costs

The charitable company allocates costs direct to activities as far as possible, then identifies the remaining costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between the key charitable activities undertaken in the year.

10 Net incoming/outgoing resources

Net (outgoing)/incoming resources for the year include:

Depreciation of fixed assets 2022
£
33,767		 2021
£
30,656

11 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

12 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2022
£
120,600
4,577
3,741
128,918		 2021
£
109,797
4,151
2,952
116,900

The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

Provision of charitable services staff
Administrative staff		 2022
No
10
2
12		 2021
No
5
2
7

No employee received emoluments of more than £60,000 during the year.

21

Barnabas - Safe & Sound

Notes to the Financial Statements for the Year Ended 31 March 2022

The total employee benefits of the key management personnel of the charity were £58,779 (2021 - £58,223).

13 Independent examiner's remuneration

2022 2021
£ £
Examination of the financial statements 3,240 3,120

14 Taxation

The charity is exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

15 Tangible fixed assets

Cost
At 1 April 2021
Additions
Disposals
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
Eliminated on disposals
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Land and
buildings
£
569,433
-
-
569,433
137,504
11,389
-
148,893
420,540
431,929		 Furniture and
equipment
£
83,682
28,870
(1,874)
110,678
26,054
22,378
(1,697)
46,735
63,943
57,628		 Total
£
653,115
28,870
(1,874)
680,111
163,558
33,767
(1,697)
195,628
484,483
489,557

22

Barnabas - Safe & Sound

Notes to the Financial Statements for the Year Ended 31 March 2022

16 Debtors

16 Debtors
Trade debtors
Prepayments		 2022
£
13,527
146
13,673		 2021
£
19,206
276
19,482

Trade debtors are stated after a bad debt provision of £1,181 (2021: £2,974).

17 Cash and cash equivalents

17 Cash and cash equivalents
Cash at bank
18 Creditors: amounts falling due within one year
Bank loans
Other creditors
Accruals		 2022
£
91,130
2022
£
4,726
610
3,321
8,657		 2021
£
140,772
2021
£
4,312
674
3,326
8,312

19 Creditors: amounts falling due after one year

Bank loans

2022 2021
£ £
77,191 81,922

Included within creditors more than one year is an amount of £54,979 (2021: £72,233) in respect of liabilities payable or repayable by installments which fall due for payments after more than five years from the reporting date. Interest is charged at 6.5%.

The bank loans due more than one year relate to mortgages on the properties held and there is a legal charge against such properties.

20 Commitments

Other financial commitments

The total amount of other financial commitments not provided in the financial statements was £1,106 (2021 - £1,051).

23

Barnabas - Safe & Sound

Notes to the Financial Statements for the Year Ended 31 March 2022

21 Funds

Unrestricted funds
General
General funds
Designated
Building Maintenance
Fund
Total unrestricted funds
Restricted funds
Youth Work Provision
Total funds
Unrestricted funds
General
General funds
Designated
Building Maintenance
Fund
Total unrestricted funds
Restricted
Youth Work Provision
Total funds		 Balance at
1 April
2021
£
503,646
10,000
513,646
45,931
559,577
Balance at
1 April
2020
£
468,915
-
468,915
20,656
489,571		 Incoming
resources
£
172,941
-
172,941
16,602
189,543
Incoming
resources
£
191,767
-
191,767
84,975
276,742		 Resources
expended
£
(200,778)
-
(200,778)
(44,904)
(245,682)
Resources
expended
£
(147,036)
-
(147,036)
(59,700)
(206,736)		 Transfers
£
-
-
-
-
-
Transfers
£
(10,000)
10,000
-
-
-		 Balance at
31 March
2022
£
475,809
10,000
485,809
17,629
503,438
Balance at
31 March
2021
£
503,646
10,000
513,646
45,931
559,577

24

Barnabas - Safe & Sound

Notes to the Financial Statements for the Year Ended 31 March 2022

The specific purposes for which the funds are to be applied are as follows:

Youth Work Provision

This funding is held in the repsect of the provision of youth activities.

Property Maintenance Fund

£10,000 has been designated to cover potential ongoing costs in maintaining the property.

22 Analysis of net assets between funds

Tangible fixed assets
Current assets
Creditors over 1 year
Total net assets
Tangible fixed assets
Net current assets/(liabilities)
Creditors over 1 year
Total net assets		 Unrestricted funds
General
£
Designated
£
484,483
-
68,517
10,000
(77,191)
-
475,809
10,000
Unrestricted
General
£
Designated
£
489,557
-
96,011
10,000
(81,922)
-
503,646
10,000		 Restricted
funds
£
-
17,629
-
17,629
Restricted
£
-
45,931
-
45,931		 Total funds
at 31 March
2022
£
484,483
96,146
(77,191)
503,438
Total funds
at 31 March
2021
£
489,557
151,942
(81,922)
559,577

23 Related party transactions

During the year the charity made the following related party transactions:

Trustees

During the year the charity received £10 membership fee from every trustee. There were no amounts outstanding at the year end (2021 - £Nil). During the year the charity received donations totalling £170 from trustees P Cook and G Lee (2021 - £270 from P Cook and G Lee). At the balance sheet date the amount due to/from Trustees was £Nil (2021 - £Nil).

25