REGISTERED CHARITY NUMBER: 1097146
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2021 for Families United (Warrington)
Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WAIL IJW
Families United (Warrington)
Contents of the Financial Statements for the Year Ended 31 March 202]
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|Page|
|Report|of the Trustees|Il|to|2|
|Independent|Examiner's Report|3|
|Statement|of Financial|Activities|4|
|Balance|Sheet|5|
|Notes|to|the|Financial|Statements|6|to|ll|
|Detailed|Statement|of Financial|Activities|12|
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Families United (Warrington)
Report of the Trustees for the Year Ended 31 March 2021
The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The principal objective of the Charity during the year under review was that of the promotion of the care, welfare, treatment, education and advancement of persons with any form of cerebral palsy, other physical disabilities, sensory disabilities and/or learning disabilities, their families and their carers. The objective has been met through the provision of activities set out on pages 10 and 11.
The objectives and aims of the charity are reviewed each year, which helps to ensure that those aims remain focused on the charity's stated purpose. Reference has been made to the Charity Commission's general guidance on public benefit when reviewing the objectives and aims of the charity, and when planning its future activities.
ACHIEVEMENT AND PERFORMANCE
The Trustees are satisfied with the results for the year ended 31st March 2021. Covid-19 has impacted the charities ability to raise funds and limited the ability to provide trips and activities.
Despite these conditions grants totalling £22,368 were raised. Sportsworks swim sessions were held whenever possible. The trustees arranged a number of ‘at-home’ activities including pony visits, bouncy castles in families gardens, a variety of craft activities and the provision of healthy fruit and vegetable boxes.
Going forward the focus will be on Sportsworks swimming sessions, bi-monthly sessions at The Warrington Play and Sensory centre and a diverse offering of trips.
FINANCIAL REVIEW
Principal funding sources
The majority of the Charity's income for the year has been from fundraising activities. Grants received which have been restricted by the donor to expenditure on specific items/projects are released into the Statement of Financial Activities as the expenditure occurs.
During the year under review the Statement of Financial Activities reports a deficit in the year for the Charity.
Reserves policy
The majority of the Charities’ income for the year has been from fundraising activities. The availability of grants has been impacted by general economic conditions.
The Charities' policy on reserves is to hold approximately one years running costs in unrestricted funds (excluding salary costs). The trustees are satisfied that with the tight control over costs which are now being employed that unrestricted funds as at 31 March 2020 are sufficient to cover running costs for the coming financial year.
The level of reserves held at the Balance Sheet date amounted to £16,129 (2020 £18,993).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees The opportunity to stand as a trustee or object to the performance of an existing trustee is offered at the AGM. At this meeting, existing trustees are given the opportunity to state whether they wish to continue in post. New trustees are proposed and seconded at this meeting. At the first committee meeting following the AGM roles are set for the new Trustees for the forthcoming year.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1097146
Page |
Families United (Warrington)
Report of the Trustees for the Year Ended 31 March 2021
Principal address 4 Town Green Bentleys Farm Lane Higher Whitley Warrington Cheshire WA4 4QQ
Trustees A Machin (resigned 31.12.21) Ms S Newey (resigned 31.12.21) Ms S Evans (resigned 29.9.21) Dr L Edwards Ms R Staff J Uttley V James S Linton (appointed 29.9.21)
Independent Examiner Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WAI 1JW Approved by order of the board of trustees on eel tI. and signed on its behalf by:
Dr L Edwards’- Trustee
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Independent Examiner's Report to the Trustees of Families United (Warrington)
Independent examiner's report to the trustees of Families United (Warrington)
I report to the charity trustees on my examination of the accounts of Families United (Warrington) (the Trust) for the year ended 31 March 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concems 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.
Philip Urmston BSc FCA
Voisey & Co LLP
Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WAI 1JW
Date: REIN Deroy M0...
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Families United (Warrington)
Statement of Financial Activities for the Year Ended 31 March 2021
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|---|---|---|---|---|---|---|---|
|2021|2020|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations|and|legacies|25,870|-|25,870|37,018|
|Investment|income|2|5|-|5|14|
|Total|25,875|~|25,875|37,032|
|EXPENDITURE ON|
|Raising|funds|27,018|-|27,018|23,687|
|Other|145|-|145|171|
|Total|27,163|-|27,163|23,858|
|NET INCOME/(EXPENDITURE)|(1,288)|-|(1,288)|13,174|
|Transfers|between|funds|10|1,576|(1,576)|-|-|
|Net|movement|in|funds|288|(1,576)|(1,288)|13,174|
|RECONCILIATION|OF FUNDS|
|Total|funds|brought|forward|17,417|1,576|18,993|5,819|
|TOTAL FUNDS CARRIED FORWARD|17,705|-|17,705|18,993|
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The notes form part of these financial statements
Families United (Warrington)
Balance Sheet 31 March 2021
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|---|---|---|---|---|---|---|---|---|---|---|
|2021|2020|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|FIXED|ASSETS|
|Tangible|assets|7|463|-|463|520|
|CURRENT|ASSETS|
|Debtors|8|532|-|532|676|
|Cash|at bank|17,856|-|17,856|17,797|
|18,388|-|18,388|18,473|
|CREDITORS|
|Amounts|falling|due|within|one|year|9|(1,146)|-|(1,146)|-|
|NET CURRENT|ASSETS|17,242|-|17,242|18,473|
|TOTAL|ASSETS|LESS|CURRENT|
|LIABILITIES|17,705|-|17,705|18,993|
|NET ASSETS|17,705|-|17,705|18,993|
|FUNDS|10|
|Unrestricted|funds|17,705|17,417|
|Restricted|funds|-|1,576|
|TOTAL FUNDS|17,705|18,993|
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The financial statements were approved by the Board of Trustees and authorised for issue OM .......cceeeeseseeeeseereereeeeee aNd were signed on its behalf by:
L Edwards - Trustee
The notes form part of these financial statements
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Families United (Warrington)
1,
Notes to the Financial Statements
for the Year Ended 31 March 2021
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling, rounded to the nearest £.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’:
- the requirements of Section 7 Statement of Cash Flows.
Income
All income, including donations, gifts and grants, is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Such income is only deferred when the donor specifies that the grant or donation must only be used in future accounting periods; or the donor has imposed conditions which must be met before the charity has entitlement.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Raising funds
Costs of generating funds are those costs incurred in attracting voluntary income.
Governance costs
Governance costs include those incurred in the governance of the Charity and its assets and are associated with constitutional and statutory requirements and support costs.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
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continued...
Families United (Warrington)
Notes to the Financial Statements - continued for the Year Ended 31 March 2021
INVESTMENT INCOME
Deposit account interest
TRUSTEES' REMUNERATION AND BENEFITS
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2021 2020
£ £
5 14
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There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
Trustees’ expenses
There were no trustees’ expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2021 | 2020 | |
|---|---|---|
| Administrative staff | 1 | 1 |
| No employees received emoluments in excess of£60,000. | ||
| GRANTS | ||
| Grants received include: | ||
| 31.3.21 | 31.3.20 | |
| £ | £ | |
| Happy Days Charity | - | 1,340 |
| Cheshire CommunityGrant | 6,182 | 500 |
| TheZochonis Charitable Trust | 1,750 | 3,200 |
| Medicash Grant | - | 4,500 |
| Sellafield Grant | - | 4,540 |
| Garfield WestonFoundation | - | 3,000 |
| Peter Harrison Foundation | - | 4,000 |
| People'sHealthLottery | - | 9,000 |
| HenrySmith Charity | - | 2,438 |
| Local Giving | 500 | - |
| StJames Place Investments | 2,500 | - |
| Tourus Foundation | 950 | - |
| Warrington CommunityTrust | 438 | - |
| The Foyle Foundation | 3,000 | - |
| Asda Co-Op |
900 686 |
- - |
| SportEngland | 4,212 | - |
| Local Connect Fund | 1,250 | - |
| 22,368 | 32,518 |
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Families United (Warrington)
Notes to the Financial Statements - continued for the Year Ended 31 March 2021
TRIPS AND ACTIVITIES
Trips and Activities include:
| 31.3.21 | 31,3.20 | |
|---|---|---|
| £ | £ | |
| Barnstondale TaltonParkLambing |
- - |
2,229 65 |
| EastLancashire Railway | - | 154 |
| Treetop Trek | - | 252 |
| Crosby Watersports | - | 360 |
| Llangollen Santa Train | - | 1,850 |
| CBBCTour | - | 88 |
| WizzardNarrow Boat | - | 200 |
| Panto oftheDead | - | 213 |
| TheNutcracker | - | 245 |
| CatalystMuseum | - | 302 |
| Mini Kit Activity | 160 | - |
| Inflatanation with Pizza | - | 156 |
| Sublime Serene | - | 346 |
| Cheshire Falconry | 330 | |
| Christmas Hampers | 1,795 | - |
| Valentine Crafts | 136 | - |
| Art Packs | 60 | - |
| WildWings Birds | 101 | - |
| RoomForty | 784 | - |
| Sports KitBags | 4,277 | - |
| Go FlyYour Kite | 314 | - |
| Worry Monsters | 323 | - |
| MudandBloomNature Activity | 879 | - |
| Fruit and Vegetable Boxes | 608 | - |
| ZoomMagic Live Shows | 900 | - |
| PonyProudHome Visits | 1,120 | - |
| Honey Bee | 360 | - |
| Bouncy Castle atHome | 720 | - |
| Pizza's atHome | 193 | - |
| TheCuriosityBox | 472 | - |
| CarParkPanto | 1,662 | |
| 14,864 | 6,790 |
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continued...
Families United (Warrington)
Notes to the Financial Statements - continued for the Year Ended 31 March 2021
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|---|---|---|---|---|---|---|
|7.|TANGIBLE|FIXED ASSETS|
|Fixtures|
|Plant|and|and|
|machinery|fittings|Totals|
|£|£|£|
|COST|
|At|1|April 2020|3,201|544|3,745|
|Additions|-|97|97|
|At 31|March 2021|3,201|64]|3,842|
|DEPRECIATION|
|At|1|April 2020|2,685|540|3,225|
|Charge|for year|129|25|154|
|At|31|March|2021|2,814|565|3,379|
|NET BOOK VALUE|
|At|31|March 2021|387|76|463|
|At 31|March|2020|516|4|520|
|8.|DEBTORS:|AMOUNTS|FALLING DUE WITHIN ONE YEAR|
|2021|2020|
|£|£|
|Prepayments and accrued|income|532|676|
|9.|CREDITORS:|AMOUNTS|FALLING DUE WITHIN ONE YEAR|
|2021|2020|
|£|£|
|Accrued|expenses|1,146|-|
|10.|MOVEMENT IN FUNDS|Net|Transfers|
|movement|between|At|
|At|1.4.20|in funds|funds|31.3.21|
|£|£|£|£|
|Unrestricted|funds|
|General fund|17,417|(1,288)|1,576|17,705|
|Restricted|funds|
|Swim and|Sports|1,576|-|(1,576)|-|
|TOTAL FUNDS|18,993|(1,288)|-|17,705|
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Families United (Warrington)
Notes to the Financial Statements - continued for the Year Ended 31 March 2021
- MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
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|||||||
|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|25,875|(27,163)|(1,288)|
|TOTAL FUNDS|25,875|(27,163)|(1,288)|
|Comparatives|for|movement|in|funds|
|Net|Transfers|
|movement|between|At|
|At|1.4.19|in funds|funds|31.3.20|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|5,819|20,598|(9,000)|17,417|
|Restricted|funds|
|Swim and|Sports|-|(7,424)|9,000|1,576|
|TOTAL FUNDS|5,819|13,174|-|18,993|
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Comparative net movement in finds, included in the above are as follows:
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|||||||
|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General fund|37,032|(16,434)|20,598|
|Restricted|funds|
|Swim|and|Sports|-|(7,424)|(7,424)|
|TOTAL FUNDS|37,032|(23,858)|13,174|
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continued...
- MOVEMENT IN FUNDS- continued
Families United (Warrington)
Notes to the Financial Statements - continued for the Year Ended 31 March 2021
A current year 12 months and prior year 12 months combined position is as follows:
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||||||||
|---|---|---|---|---|---|---|
|Net|Transfers|
|movement|between|At|
|At|1.4.19|in|funds|funds|31.3.21|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|5,819|19,310|(7,424)|17,705|
|Restricted|funds|
|Swim|and|Sports|-|(7,424)|7,424|-|
|TOTAL FUNDS|5,819|11,886|-|17,705|
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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|62,907|(43,597)|19,310|
|Restricted|funds|
|Swim and|Sports|-|(7,424)|(7,424)|
|TOTAL FUNDS|62,907|(51,021)|11,886|
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- RELATED PARTY DISCLOSURES
During the year ended 31 March 2021 £2,712 (2020 £7,424) was paid to 'Sportsworks (Manchester & Cheshire) Limited' for the provision of activities and swim sessions. Jon Uttley is a director of this company.
There were no other related party transaction for the year ended 31 March 2021.
- RESTRICTED FUNDS
Swim and Sports
This fund relates to the provision of activities and swim sessions at Sportsworks.
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Families United (Warrington)
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the YearEnded 31 March 2021 | |||
| 2021 | 2020 | ||
| £ | £ | ||
| INCOMEANDENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 900 | 900 | |
| Grants MemberEventContribution Fundraising |
22,369 2,221 50 |
32,521 1,450 87 |
|
| RefundableDeposits | - | 570 | |
| Sportsworks swimmingsessions | 330 | 1,490 | |
| 25,870 | 37,018 | ||
| Investment income | |||
| Depositaccount interest | 5 | 14 | |
| Totalincoming resources | 25,875 | 37,032 | |
| EXPENDITURE | |||
| Raising donations and legacies | |||
| Wages FUNClub (Saturday arts club& messy |
play) | 3,741 - |
3,658 471 |
| Trips andActivities Sportsworks Fundraising |
14,770 2,712 - |
6,114 7,424 54 |
|
| Plantandmachinery | 129 | 172 | |
| 21,352 | 17,893 | ||
| Support costs | |||
| Governance costs | |||
| Wages Licences& insurance |
3,741 202 |
3,716 235 |
|
| Telephone | 329 | 344 | |
| Accountancy and legal fees | 900 | 900 | |
| Travel | 184 | 244 | |
| Website development | 120 | 170 | |
| Payroll costs | 172 | 213 | |
| Brochures Printing |
138 - |
72 70 |
|
| Fixtures and fittings | 25 | I | |
| 5,811 | 5,965 | ||
| Total resources expended | 27,163 | 23,858 | |
| Net(expenditure)/income | (1,288) | 13,174 |
This page does not form part of the statutory financial statements
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