Ch8rSty MglstrAtlon number 109n54 Company regtstratlon number 04530654 (England and Walosl KERNOS CENTRE TRUSTEES, ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 KERNOS CENTRE CONTENTS Pag• Offlcers reports TNSteeB report Independent gxamlner's rgport 18 Statement of flnanclal acllv1I88 17 Balan￿ sheet 18 Note8 lo the flnanual 81alemenl8 19-25 Kernos Centre Y3k￿¥cau￿5P￿4ngI￿rt￿0r The Kernos Centre Chairman's Report- AGM: March 2024 In 2023 we saw the con¥nued impact on the social and economlc lives on the people of the Unlted langdom. Families and young people are flnding It tough to make ends meet. Kemos Is proud to have malntslned a hlgh standard of counselllng quallty, supeNlslon, out(Dme, and governan￿ du￿ng 2023 our 20th year of opera￿On. An NHS Engknd'mental Health of Children and Young People in England 2023, report (Norf 23) tells us that- The Irs five chlldren and young people had a probable mental dlsorder In 2023.° The report found that 20.3% of 8 to 16-year-olds had a probable mentsl dlsorder in 2023. AmorvJ 17 tt) 19-year-olds, the proportlon was 23.3%, wh15e In 20 to 25-year-olds It wa5 21,7%, Parttclpants were also questloned about eatlng dlsorders for the flrst ￿me SIn￿ the 2017 suNey, In 2023, 12.50h of 17 to I9-Year￿ld$ had an &itlng dlsorder, an Inuea5e from 0.80kn In 2017. Be￿een 2017 and 2023, ratss rose both In young women (from 1.6% to 20.8%) and young men (from 0.0 to 5.1%) In thls age group. Rather unhelpfully, these young people are labelled as'Generatlon SICkn￿ and'Snowfiakeg- by those who- It seems - would rather not face the soclal and economlc consequences of thls lost generatlon ... When It became Imposslble to provl¢Je face-to-face counselllng In 2020, we conflgured our ￿ and tdecom's for remote WOr￿ng, and used Internet vldeo-conferendng conneLtlons to malntaln cllenvcounsellor contact. As a result of thls technOl￿Y we have.conUnued to provlde a way to g￿e counselllThJ thays sultable for dlents who a￿ vulnerable, or flnd It dlffioJIt to travel. Kemos has contlnued to engage wlth local Buslnesses, Coundls, FOUr￿at10ns, Clubs and Health Servlce Pro￿derS to obtaln fundlng towaré our obJectlve- whlch Is, to make counselllng accesslble to all. As always, Kem05 has looked to speclallst areas and contrdLts to keep funded, and our work wlth the young people In South SuffolK has enabled us to malntsln relaVonshlp5 wSth local Educatlon seNlces, and to provlde counselllng for puplls at South Suffdk schools, Kernos Is also pleased to be able to help Carers who are placed under extreme pressures In looklng after frlends, famlly, and members of our communlty. I pass on a heart-felt thanks from us all, to all those who have pro￿￿ed money to us so that we can Yovlde our Se￿￿. What we do Is of value to our communlty. Fundlng Is SO￿lY need8J to keep the Centre runnlng, and stsff at all levels do thelr utmost to ensu￿ that fundlng re￿1v￿ Is focussed on p￿￿dIng counselllng. Kttnos has helped over 4,900 cllents Sin￿ openlng In 2003 - wlth 301 cllents referred In 2023 - Thls Is srnall rlse on 2023 - but we belleve that there will continue to be an Increaslng need for Kemos due to complex and varled sodal pressures on the shoulders of people throughout the UK. Trustee and admlnlstravon volunteer staff have been malntain&J to support the operayon wlth hard work done to secure fundlng through grants, sFeclal events, sponsored fundraising, and donatlons to our centre. Agaln, I would Ilke to thank Chrls Boathrlght for her continued commltment to Kerms ... It was her ￿slon that ueatsd the Kemos Centre tsventy years ago, and her support of and contribution to all aspects of Kernos has been tTreless & enthu￿astIC ever sIn￿l Our Trustee5 have met regularly throughout 2023 and have ￿nttnued to gwe thelr conslderntion to the major risks and buslness needs to whlch Kernos Is exposed. We are satisfied that systems and proTrdures are in place and due dlllgence has been given to manage those risks & exposu￿. We have lost three Trustees durtng 2023 ènd added one (Mlchelle Turnbull) to malntsin a Mu1￿-fa￿ted team. A pro-actlve re¢yultment pollcy has allowed us to malntaln ￿ cllnlcal Supervlsors and Thlrteen Counsellors Into 2024. We have res￿nded to a need to balan￿ growlng waltSng Ilsts wlth the fundiF¥J avallable to pro￿de coun5elling servi￿. A big thanks goes to our counsellors, staff and volunteers who glve thdr time and effort to k￿p the c￿tre runnlng and fijnded. Kemos staff & volunteess have excelled through tr￿gh ￿￿￿5 Ce￿tre Tikln8 ruun5?￿l￿Tt* mes In 2023 to continue to flnd Innovattve ways to obtaln fundlng aThJ donatSons to keep our Certre runnlng. Kernos are fortunate to have Peter Brown and knnabd Wyatt managlng the (Say-to-day rUnn1r￿ of the Centre. I propose a vote of thanks to Annatrel and Peter and thelr team of volunteers - for thdr tlrde55 and valuable work. I'd also like to ad(nowledge the eJcdlent work done by our Counsellors who malntaln professlonal and dedicated approach to our cllents- and offer a heart-felt thanks from all the TrustEes for thelr continued a551stan￿ wlth Centre Fundlng through tough Umes over re￿nt years. A blg'thank you, goes out to the nurnerous; groups, dubs, Indlvlduals, MP s, Coundls, the Sudbury Communlty Founda￿On, Bulnesses, Centres, Rotary Groups, Golf aubs, Muslc Festfvals, and other organlsations who have given us donatlons and grants. They have enabled us to keep provldlng our Selv￿5. I'd like to thank our Nayorfs and Counclllorfs for thelr contlnued Interest and support. We offer slncere thanks to Counclllors Jan & Adrian 05boume fDr thdr long-term support... A blg thanks to Jan- who, In her role as the Mayor of Sudbury, made Kemos her chosen Charlty. 2Q24 wlll On￿ agaln, be a dlfflcult year for Kern05 and for all Charllles. CommunltTes and famllles have become more dmded over the last few years, and hopefullyi 2024 wlll allow some'heallng.. decreasing Isruptlon and restorlng Some,￿rtaInty' to people, buslness, and communloes, Fundlng awdllable to chadtle5 may be scarcel Wlth the NHS struggllng to malntsln targets and Its CO￿ fundlng, Kemos wlll te flghitng for cash along wlth many others, to ensure our confjnued work wlth people of all ages In our local communlty. Whlle we wlll contlnue to tske every opportunlty to bld for spedallst and rlng-fentrd donations, we wlll also look for new and Innovatlve Sour￿ of CO￿ fundlng to keep Kernos afloat, and our alm wlll LE to conunue to prlorlljse fund-ralslng to keep the centre operatlonal and walUng11sts managed. Sodal medla and webslte InItia￿Ve$ wlll help In reathlng out to both tho* who czn help u5, and those who need our help ... In our I￿nty-fIrst year, Kernos contlnues to focus upon provldlng hlgh quallty servlce5 to our Iccal communlty. Our obJectSves a￿ to provlde a ￿de range of counselllng Se￿ceS, and where posslble, to aS￿St people who may not have the Income to get the emotlonal support they n￿￿. Whlle fundlng pressures push short tem operauonal Issues upon us, Kemos wlll conunue to look toward longer-tsrm FYoJeLts to loep Itself embedded In the Sudbury and Cornard communlUe5. Graharn Hlll Chalrman- The Kernos c￿tre 15th March 2014 KERNOS CENTRE Officers, Reports For the year ended 30th September 2023 Treasurer's report Our accounts for the financial year ending 30th September 2023, compiled by our accountants Moore Green, show our income for the year was £133,462 (versus ';13,414 in the previous year). Expenditure was £114,697 (versus £88,815 in 2022). Total funds at 30th September 2023 stood at £85,097 versus £66,332 last year, approximately 20% of which is held as restricted funds for future counseIling and projects, and 80% for unfunded counselling and as reserves. Net current assets stood at £82,957 on 30th September 2023 versus £63.871 in 2022. In our 20 year it is pleasing to be able to report a much better overall outcome ompared to 2022. This overall improvement does though disguise a mixed picture when our three main sources of income are assessed. Winning grants was again extremely difficult, resulting in a further decline in funds raised for restricted funding to £16,879.10 this year, down from £32,189 in 2022 and £63,167 in 2021. Our second source of income, client donations, were again severely depressed by the difficulties our clients are having in the current financial situation. As we achieved a 20 % increase in the number of sessions we undertook Iast year. overall contributions were higher at £27,175.57 from £21,652.16 in 2022, but on average they are still less than half pre- covid levels. ForturLately> our third source of income, donation3 from individuals and organisations, together with fundraising by ourselves and others, was particularly strong. Generous contributions from Babergh District Council, Sudbury Town CounciL The Postcode Trust, Suffolk Community Foundation, Prado Lounge, Bures Music Festival, Royal Airforce Charity, TMH MediA the Worshipful Company of Gold and Silver Wyre Drawers. many local Parish Councils and individuals resulted in £79,427 being raised against £17,335 in 2022. We are so grateful to all those who have supported us through these difficult times. Costs rose by nearly 300/0, due in the main to a 20 % increase in the number of counselling sessions but also frotn the effects of inflation on all costs, particularly staff. renL insurance and fuel. I have mentioned before that one area of difficulty for us is the sharp fall in recent years in the contributions our clients are able to make. The difficult economic climate impacts most severely those who are already disadvantaged and many fmd it difficult to contribute very muclL or anything at all. to their therapy. As we never turn anyone away for financial reasons this shortfall created a worrying additional gap in our income. Last year we approached the Nation￿ Lottery to seek assistance in meeting this additional shortfall and l am very pleased to say that in November 2023 we received a grant from the National Lottery Community Fund for £245,700, spread over five years, to help us bridge this gap. We still have a rnountain to climb every year to cover the remainder of our costs but this substantial contribution gives us a lifelÈne and the confidence to go forward in future years. We are so gratefill to aIl those who have contributed towards the Centre in recent years. The combination of all this support enabled us to achieve a 200/0 increase in the number of counselling s&8sions in 2023, which is very welcome, but it does mean more work for our small team of administrators and volunteers. Once again I would like to offer my personal thanks to Antlabel, Nicola and all the admin volunteers who work tirelessly to keep Kernos working efficiently however busy it gets. Peter Brown Finance Director March 2024 KERNOS CENTRE AfqNUAL REPORT 2023 RTONC UNSELLING In the year ending 30 September 2023, we received 301client referrals,- 195 for adults and 106 were for children & young people, with 33 being of primary school age. qinc we opened in April 2003, as at the end of the financial year we had re ved over 5000 referrals for counselling support. At the end of 2023 the yearly total stood at 329 referrals for counselling with clients aged between 5 and 93 years old. We have had 63 referrals so far this year. Waitlng list At the end of the September 2023 the￿ were 64 people on our waiting list.42 were waiting for face to face sessions at the center and 22 were waiting for remote sessions online or on the phone. Our waiting list at present has 51 people waiting, still with the majority requiring Face to.Face sessions at the Cantre. The wait for regular weekly sessions is partly dependent on clinical need and partly on our current funding situation. If a client is in need of urgent help then vie do our best, to offer immediate support, sometimes offering holding sessions until we can provide regular weekly sessions. Such examples include people ￿h0 are suicidal, self-harming or in a Domestic Violence situation. However, there can be a 6 month wait for weekly counselling sessions for some people. We are aware having to wait for such long periods causes great distress, and can cause problems to escalate and longer-term mental health issues. Counselling Team At present our counselling team stands at 13 fully qualified, professional counsellors and 2 clinical supervisors. During the financial year we were very pleased to welcome 2 new members to our counselling team, Michelle Banfield-curran and Sarah Heatherson, and we very pleased to welcome Emma Leeper back ,to join our team again, Counsellors work with adults, and children and young people, both at Kernos Centre face to face, and online counselling. Counsellors also go into local schools, when it Is in the best interest of the child. They all quietly o far more than their job descriptions, helping out wherever they can and are'true ambassadors and members, and friends of Kernos. I would like to add that the Counselling team continue to show great dedication, & commttment, working with integrity & compassion, which generates trust, & builds confidence & growth Children Coming to Kernos We work children from 5 years old and we provide a secure environment in which they can explore their life circumstances through play and creative therapy. This can help them make sense of difficult or traumatic events and help them work through issues, which may be holding them back at school, or in their relationships, or school attendan￿. One of the issues that has become more frequent is the number of children who are not attending school. Some 1.7 % of all pupils are severely absent compared with less than 10h pre- pandemic, while the overall absence rate has risen to 7.6%, up from around 40/0-50/0 before the pandemic 'School refusal isn't just not wanting to go to school; ivs an extreme form of anxie that debilitates the child,, explains Kay Mawson, founder of School Refusal Support Services. 'The term °school refusal. implies a choice, but children are no more able to go into school than you or I would be to jump into a pit of spiders., Action For, Children said its Parent Talk service - which offers free information, advice and SUPFX)rt- saw 6,869 parents and carers use its confidential live chat service last year. The charity said school refusal usualty happens when a child is too anxious to go to school, and is sometimes called school anxiety or school phobia. Thank you Counsellors, and volunteers, commibnent to Kemos and clients is not only shown by the work they do but by trying to raise funds for us too. A huge thank you to Counsellor Carley and herteam, who did a 24 HOURfitness challenge on 11112th March at Zest Gym in Sudbury. Zest provided the space, and staff for free. It started at 8am on a Saturday and finished at 8am on the Sunday morning. Those participating represented what mental health can be like. Every hour, on the hour, for 24 hours, they completed 2 miles on a static bike, one mile on a treadmill, or one mile on a cross trainer, to illustrate how mental health is a 24 hour a day battle. They raised £1,600 for Kernos. 20th Annlversary Sudbury Town Mayor Jan Osborne opened the evening ￿lebratiOn of our 20th anniversary On the 21st June at the Masonic Hall, which was kindly provided free of charge by the Sudbury Freemasons. 3 young people from Thomas Gainsborough school provided entertainment for us there too, with one of them talking about her experience of mental health,. We were joined by dozens of supporters to kick off the charities 20th birthday and our Sudbury,,Town Mayor, Jan Osborne set the scene perfectly, saying 'Kernos Centre works tirelessly in tackling disadvantage and addresses the real need within our community. The work they do is vital as they cater for adults. and a growing number of children who are experiencing personal difficulty. Many of the clients that Kemos sees cannot get help through the NHS and often find themselves at Kernos, door,. I know I say this every year but it remains true that the recognition and support we continue to re￿1ve from IcKal organisations and individual members of our local community, raises the spirit for everyone involved with Kemos. We are able to provide More Support, to More people, because of the help of each and every one of you. Every donation matters and makes a difference to someone's life. Thank You Chris Boatwright Clinical Director Kernos Referrals and from where? Referrer 2017118 20181 2019120 2020121 2021122 2022123 CAB CMHT Cllrs/Centres CPN Educatlon CYP Integrated Team GP li 16 93 94 86 69 68 57 HDU5ing A550C IAPTIWellbÈlogSer¥ice NHS Access and Assessment Team Relatlve51 Friends Soc Servites Self Suffolk Carer5 Website yell.co Other 118 149 59 64 66 92 120 103 50 43 63 13 li 15 31 15 14 13 24 25 Others Indude: 2017118 2018119 2019120 2020121 202V22 2022123 Suffolk Fr2e Pre55 WMHD-Market5ts11 Employer BACP Bef[[￿d￿EServ￿e dÉpProjprt St Nlcholas Hospice Freedom Programme BuryYDuth Team Job Centre & Work CLRch Yauthjwttce Tearn Fatsbook District Nurse Audsm Presentlng Problem(s) 2020121 2021122 2022123 Abuse- Childhood Abuse- Emotional Abuse - Physical Abuse- Ps chological Abuse- Sexual Addiction Adoptiori/FosteringlCare Anger Anxiety/Panic/Phobia Bereavement Bullying Carer Domestic Abuse Depression Eating Disorder Family Breakup Health Issues Homeless Identity | Internet Bullying Loss Marriage/Family Personal Growth Physical Symptoms PTSD/Trauma Rape Relationships School Issues Self Esteem Self Harm Sexuality Stress Substance/Ad4iction Suicide Violence, Work/Redund'ancv 12 13 23 24 10 18 15 19 23 11 22 78 29 11 32 100 34 18 38 21.- 12 45 10 22 26 .1,8 ,,72 59 30 21 28 li 16 37 28 52 22 22 17 13 18 15 26 25 38 22 57 12 40 24 51 22 22 51 16 36 11 20 17 11 SIX YEAR ANALYSIS OF REFERRAL QUARTERS ADULTS ADULT REFERRALS 2018 2019 2020 2021 2D22 62 97 67 26 51 59 76 12 53 31 82 75 26 19 45 65 73 36 49 2023 150 January- March Aprll- June Juty- September OctDber- December ! loo 52 2018 2019 2020 2021 2022 3)23 cyp 2018 2019 2020 2021 2022 58 34 18 29 35 35 24 31 35 12 25 34 25 L4January- Marth ￿Ap￿1_june July- Seoember ' #October- December 2023 40 January- March April- June July- September Ottober- De￿rnher CYP REFERRALS 20 19 27 20 2019 2020 2022 2023 Cornblned 2018 2019 2020 2021 2022 120 131 101 94 111 13 113 110 38 90 107 61 JaN¥y- M￿h Aprfl.Jur aJuly- SepteMbET DOctober- De¢ember 2023 January- Marth Aprll- June July- September October- December 77 32 76 COMBINED REFERRALS 76. 2018 2019 202Q 2021 2022 IlJanu3ry- March llApril-Jun tJJuty- SeptembÈr OttDL￿r- December Stats for AGM YE 2022/23 Gender 2017 118 149 20181 19 157 201912 202012 ' 2021122 105 2022123 118 Males 34% Males Female 36% 92 36% 68 32% 39% 39% Females 274 630 285 64% 164 64trA 67% 61% 182 60% Non-Binary Non Binary Demo graphy 2017 118 20181 19 2019/2 202012 . 2021122 2022123 Full time work Full time work Part time work Hom maker Unempl oyed 95 22% 122 28% 72 28% 37 17% 18% Part time work 61 14% 81 18% 51 20% 49 23% 55 20% 57 19% Home- maker 15 2% Unemployed 17% 66 15% 30 12% 18 56 21% 21% Student 148 35% student 128 29% 32% 38% 32% Retired 24 10 6% Retired Carer 28 14 11 Carer li FEES 2017 /18 2018/1 201912 2020/2 2022123 Full 55 io% 66 15% 29 12 Contribution 237 44% 272 61% 193 61% 140 65% 57% Funded 217 40% 98 22% 22% 23% 31% None 24 13 9% 36 % Funded 22% 22% 23% 42% Marital Status Marriedl artner Single Divorcedl Seperated Widowed 2017 118 139 201811 201912 2020121 2021122 2022123 145 33% 51% 33% 52 122 24% 57% 74 228 224 144 56% 56% 45 59 13% 22 26 14 12% 33 12% 33 11% li 14 12 Growth of Kernos of ernos SLYJ 78 72 117 124 126 105 56 117 135 145 2(K)5 2006 2007 2008 2009 2010 2011 2012 18 19 35 66 60 120 88 121 143 161 171 116 243 249 266 4CIJ 350 3LIJ 2013 307 119 174 250 2014 2015 2015116 2016117 2017118 2018119 2019120 261 285 277 357 88 91 106 194 171 242 200 150 423 152 271 129 81 313 176 257 50 2020121 214 80 134 2021122 93 2022123 301 195 Totrdl Cllents ￿ CYP ￿AdUlts 13 KERN ENTRE TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Thè Trustees present their annual report and finanoal statem&nts for the year ended 30 Seplemb8r2023. The financAal slalements have been prepared In aceord8n¢e with the a¢counlSng policles set out In note 1 to the financlal statements and comply wllh the entlty's Igoveming d￿mentI. the Companies Act 2006 and 'Accounfjng and Rèportlng by CharlU8s.' Statement of Recx)mmended Practice applicable lo charities preparing their accounts in accordancé with thè Financial Reportlng Standard applicablo In the UK and Republic of Ireland IFRS 102). leffectnie 1 January 2C119). Oble¢tlvfr$ and 8etlvltl08 The ¢harlty'$ exclushje charftablg oblett Is to provlde ￿Un$?1￿ng anfl support servl¢es to pgop19 wllh emollonal and psychological drfficurties from 8 wde variety of ¢￿USeS by the provision of a centre of excellen￿. The truste8s confirni that they have roforred tr> the guldan¢g contalng<1 In thg Charity Commi$$lon's general guidance on publlc benefrt when revSewlng the charfty's atins and objectlv88 and In plannlng future actlvlties. The charity carries out these objects by.. Counselllng Indivlduals which is not confingd by Ilme or cost as the eharity believes it is essential to continue therapy for as long as it is required. Many people are unable lo afford private counselling and the charity enables those without such means lo benefit from the expertise available at the centre for as long as required. Much work has been done orn the value lo soclety of earty Intervention for those WTih ernolional and psychological problem$ 8nd th& charity's aim is to achieve thi5 by way of allracting grants and donallons Sn order to finan counselling. With thèse lunds slgnificanl benefit can k achieved for those who would olherwrse be unable to participate in therapy, resulting in potenlialty adverse consequences forthemsetves and sc¢iety in general. The income of the compary must bg applled only towards the promolton of its objects as set out in its M8morandum andArti¢108 of As50¢ialion. Publlc benefit The Truste¢6 have paid due regard lo guidance Issued by the Charity Commisslon in decldlng what acuvities the ty should undertake. Volunteers Trustees and Mernbers are unpald volunteers. Achlevemfjrt9 and pprfonnance Seè the reports from the ChaSm)an. Director of Coun$dllng. logetherwlh the 81alisli¢xl information attached. Financial review See the FlnBnCÉ Dirgctorf8 Report. Principal funding sources The Charity is principally funded by grants from various bodies detailed In tha accounts. room hlre rgvgnue, donations from our clients. olhar supportlng individuals and organisalions and fundraiqing activitTes. The tru$leeg conl5nu6 lo apply for more funds from grant making bodies and pursue referring ag&ncies for financial support to establish me8n8 by which lunding can follow a cllenl to Ihe Kernos Centre. 14- ENTRE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEpfEMBER 2023 Re8erves policy The ￿ntre retalns a reserve of just over £81.0lJ). This provk108 for flnandal reserves to be 8et a8ide lo ensure that the centro can continue to cperale and meet the needs of cltents in the event of unexpected contingencies indudino e cessation or interNpllon of part of its lunding. structure. govgrnanca and management The comp8ny was incorporated on 10 Septèmber 2002. The charity 18 conlrollgd by its 9oveming documents, a deed of Irusl. and constitutes a limited company, Ilmited by guarantee and has no Share ¢apital as defined by the Companl8sAct 2006. The trustees who are a150 the dlrgclors for the purpose of ￿MpanY law, and vtho served dullng the year and up to the dal& of signature of the financial slalements wore.. CM Boaknight Mr PJ Brown Mr GB Hill Mrs K Smoul MrMWi¢ker Mr DP Morris Mrs DJ Deeks Mrs M Tumbull Mr8 R Ba¢kshall Mrs MR Knapp (Resigned 1 March 20241 (Appointed 11 November 2022) (Appointed 10 September 20231 {Appoinled 19 January 2024) {R8$lgned 27 March 20231 (Appointed 11 November 2022 and r&$lgnad 13 October 20231 Recruitmènt and appointmont of truste88 The Board has the power to appolnt 8ddttlonal trustees as il considgrs fit lo do so. Organi$ational structure Thè Company ha8 four reglstered members who hav8 each undertaken to contribute an amount not $XC8eding ten pounds lo the assets of the company in the event of the Company baing wound up. The slalutory records state the obligation as one pound per member. The Charity Is organlsed so that tho trustees have regular genoral meetings ¢ompri$ln9 of elected and nominated mernbers to di$ouss progress, 8¢bvities, fundraising and administration. All directOTS ofthe company ar8 aLso Iruslees oflhe charfty, and there are no other trustees. The report has been prepared in aco)rdance wlth the provl4ons applicable to ¢ompanles enlilled to the small companies exempuon. The Injstees, annual r8POrt was pproved on ................ . . . and slgned on beh81f Cf the board of trustees by.. Mrs CM BOa￿rIght Date.. 15- KERNOS CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KERNOS CENTRE I ryort to the Trustees on my ￿n￿n0110￿ of Iho finanaal 5tatefflents of KèmN Conh Ohe entity) for the ygar ended 30 Seplember 2023. RMpoTh•lbllttlw and ba81• of rnport As th• Trustee8 of the entity land a1801ts director8 for the purposes of company1gw} you are responsible for the prpJpar8llon ol tho finanual stat&mant8 In accordan&g wllh tho requlrernents ol thè Companl&s Act 2CM)6 (the 2006 Act). Havlng Be11ofl•d my88lf that th8 flnand81 Btalemant8 of the tntity are not r¥qulr•d lo b• •udh•d und&r Part 16 Irf 2006 Act and are eliglble for Indepent1enl examlnallon, I f8POrt In re$pecl of my exgmlnatlon of ihe enlW8 fin8ntsal 8talemen18 ¢8rrlèd out undor sèction 145 of the Chari1I•8 Act 2011 Ilhtr 2011 Act). In carrylng out my examlnalk*n I have followed all th8 appllc*ble Dlrnctlon8 glven by the Charfty Comml88lon under J•thon.145ISI(bl of tho 2011 Act. IrKl•p•nd•nt •x•mln•rf• •tst¢m•nt I have comFlel&d my gxamlnallon. I Ihat no mattors hav8 ci)m• lo my atten15on In ConTr￿lI0n vAth th• exAmlnallon a￿11n9 me ¢au•e to b¢lthe that (n any mal&ri81 r&sp8¢1'. 8¢counling r•cord8 were not k8pi in rn8P8¢t of 8ntJty 88 r8qulrod by sacuon 388 of the 20J8 Act., or the fin8nc4al Blalement8 do not 8CCOTd wllh those recoTds,' or the flnanel81 BlaternènlB do not comply wlth the Bccounung requlr8menl8 of 8ectlon 398 of the 2008 Act othtsr than any requir8m8nt that tho axounts glv& a tru8 and falr vlow whlch Is not a m811er eon8ldered 8$ Part of an Independ&nl exgmlngllon.. or tho flnanclal s181om¢nl$ have not been pr•por8d In accordanc• wlth IM mothodi and prfndplw of tha Slalemenl of Recommended Practlce lor accounllng and reporting by charlll88 applicable lo tharitleB pr8parlnG their accounts In accofdanc• ￿th Iho Flnoncial Reporflng Standard appl1￿bkn In the UK and Republlc ol Ireland IFRS 1021. I no conwn• and how Come no othor m4tt•r¢ In ccffinecuon wtth the a¥•mlnal6on to whlth attenllc Bhoul drftwn In Ihls Ttport Sn order lo en•bl• • proper und•rstsnding of the Iln8ndd 8tat•m•nls lo b8 roach8d. vtn¢•nl Ch8ndl&r FCA FCCA Indapendenl Ex8mln8r Moor• Gr••n 22 FrtAf8 8lr••t Sudbury C010 2AA Dated.. 20.05.2024 18- ENT STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2023 Unre6tr1cted Restr1￿•d fund funds 2023 2023 Total Unrnstricted Rostrleted funds fund5 2022 2022 Total 2023 2022 Income and trndowments from: Donations and legaeie5 Charitable activities other trading activities Olher income 79,944 29,527 562 6,551 16,879 96,823 29.527 562 6,551 13.334 23,302 588 4,000 32.189 45.523 23.302 588 4,000 Totsl Income 118,584 16,879 133,463 41,224 32.189 73.413 Charitable activllies 114,090 114.698 38.127 50.687 88.814 Net Incomellexpendlturel and movement In funds 2,494 18271 18,785 3,097 118.498) {15,4011 Reconciliation of fvnds:. Fund bglances at 1 October 2022 59.057 7,275 66,332 55.960 25,773 81,733 Fund balancgs at 30 Septomber 2023 61,551 85.097 59.057 7.275 66,332 Th& statement of financ4al actlvilies indudes all gains and losses recognysed in the ygar. All income and expenditure defflve from continulng activities. 17- i : | f i H i ## KERNOS CENTRE ## BALANCE SHEET ## AS AT 30 SEPTEMBER 2023 ||||2023|||2022|| |---|---|---|---|---|---|---|---| ||Notes|£||£|£||£| |Fixed assets|||||||| |Tangible assets|10|||- 2,140|||2,461| |Current assets|||||||| |Debtors|11|3,566|||3,674||| |Cash atbank and in hand||83,990|||68,079||| |||87,556|||71,753||| |Creditors: amounts falling due within|12||||||| |one year||4,599|||7,882||| |Netcurrent assets||||82,957|||63,871| |Total assets less current liabilities||||85,097|||66,332| |The funds ofthe entity|||||||| |Restricted incomefunds|13|||23,546|||7,275| |Unrestrictedfunds||||61,551|||59,057| |||||85,097|||66,332| The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2023. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. > The financial statements were approved by the Trustees on ASL. 2 uly **----- Start of picture text -----**
{ wirGB Hil //
/Trustee /
**----- End of picture text -----**
Company registration number 04530654 (England and Wales) q | ## ae a - 18- ERN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEIWBER 2023 A¢counUng polici¢s charlty Informatlon Kemos Centre is a private company fimlled by guarantee In¢orporatsd In England and Wales. The registered office is 22 Frlars Street, Sudbury. Suffolk, C010 2AA. 1.1 Accounting convèntlon The financial stalemants have been prepared In af£ordance wlth the enlltys tgoveTning documenll, th8 Companles Act 20C6, FRS 102 °The Flnanoal Reporttng Standard applicable In the UK and Republic of Ireland. fFRS 102? and the Charities SORP "Accounllng and Reporting by CharitieB.' Staloment of Recommended Practice appllcable to charities prepartng their a¢￿UnIS in accordan￿ with the Flnanaal Reporting Standard appllcable in the UK and Republic of Ireland (FRS 102). (eff6Ctfv8 1 January 20191. The entity 18 a Publlc Benefit EnlHy as definad by FRS 102. The entity has taken advantage ofthe provisions in the SORP for Chart￿e$ not to prepare a Statement of Cash Flows. The fin8ncl81 statement8 are prepared in sterling, which 18 the fvnthonal currency of the entity. Monet8ry arnuunts In these financial staternenl8 8re rounded to th8 nearest £. 1.2 Going concem There are no m81erial uncertalntles about the chaTills ability to Conllnue. 1.3 Charitsble fund5 Unrestricted funds arg avaiTable for use al the dlscretion of thè Twslees In furtherance of Ih8ir chatft8ble objec1N￿. Deslgnated funds compri89 funds which hav8 been set aslde at Ihe disc￿lI0n of the Tru8tses for specrfic purp08&s. Tho purp08es and uses of lh8 designated funds are set out in the notes lo the llnancld statements. Restricted fvnds are sublect to sperAfic condltions by donors or grantors as to how th6y mgy be used. The purposes and uses of the restrfcted'funds aro set out in the note8 to the financial ststements. 1A In¢ome In￿m8 Is recognised when the entlty Is legally enlltlad lo It atter any pfyrforman￿ conditions have been met. the amounts can be mgasured reliably. and it is probable that income will be recelved. Cash donations are recognlsed on reGèiPt. Othar donallons are re￿gnISed once the entity has been nolified of the donation, unless perform8n¢¢ condition8 regulr8 deferral of the amounL Income tsx recoverable in rel8Uon to donations r8ceived under GiftAid or deeds of covenant 18 recognised at the Ume of the donation. Legacies are recognised on receipt or othetwlse If the entity has been nollfigd of an impending dlslribulon, the amount is known, and receipt is axpected. If thè 8mounl 18 not known. the legaGy is treated as a contingent a$s•t. 19- KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 A¢¢ountlng policles {Continuedl 1.5 Expendlturè Expenditure Is recAJgnised oncè there ts a legal or ¢wnslru¢tiv8 ob11g8￿Dn to transfer economic benefit lo a third party, it Is probable that a transfer of etr)non￿ benefrts wll be requir8d In setllement, and the amount ol Ihe obligation can be Measu￿ reliably. ExpèndTture is dassified ty athty. The cosis of ea¢h a¢tpity S￿ made up of the total of direct costs and sha￿d costs, Induding support Costs involved in undértskTng each aclmty. Direct cost$ atlribulable lo a singlè activity are all¢¢alod directty to that ar*vtty. Shared costs whlch contribute le more than one actiVTty and support cogts which are not attribulable lo a single admty are apporboned betweèn Ihose activities on B basls consistènt wlh the use of resources. centr￿ stsff ¢tss15 are alkxated on the basis of time spenL and deprecAation charge5 are allocated on the ￿tiOn ofthe assefs use. 1.6 Tanglbl• fixed assets Tangible fixed assets a￿ initialty measured at cost and sUbseww￿Y measur&J at Cf)$l or valuaoon. net of dep￿Ciall0n arHJ any Imp￿rmentIo55eB. Deprecl8tion is rwnksed so as to wite off the c05t orvaluation of assets their re8idLd valuos over their useful lives on the folknvlng bases: FlxbJres, fittings and eqLripnwrt 25% rthing baJ8n¢e 1.7 Impairrnent of Ilxed as$èts Al egch re￿rting end date. the entity revithys the rAryiTrJ amounts OF rts tangtsle assets to deteTmine wh8th8r there is any indication that those assets have suffered an impairment loss. If any S￿h indication exi%ls, the recoverabl8 amount of the asset is eslimated in order to detemiine th& Qxtenl of the impairment loss lil any). 1.8 Limtted by guarantee Th6 ch8rty is a CLJmpany irwrpornted in Eryland and Wales and18 Iwnlted by guar8ntse. In the everrt that the charity Is wound up the liabilty of each member is limited lo £1. Incomè frtrfn donations and1oga¢los Unrestrleted Restrfctèd funds fund5 2023 Total UnrÈstrtthd Restrlet•d fund fvnds 2022 2022 Total 2023 2022 Donations and Grants recewable 79.944 16,879 13,334 13,334 32.189 16.879 32,189 16.879 .823 13.334 32,189 45.523 -20- KERN ENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 30 SEPTEMBER 2023 Income from donatlorn and legBcle6 Icontlnuedl Unrestricted Restricted fund funds 2023 2023 Totsl Unrestrlcted ReBtrletsd funds fund$ 2022 2022 Total 2023 2022 Grants recelvable for cor• actlvltles BBbergh Dlstricl Coundl Suffolk Communlty Foundallon Colchesler CatalyEt Great CoTnard Parish Council TMH Media Rotary Club Other 5,000 8,664 10.CrfJO 675 10.OOD 875 18.750 75 18,750 75 1,100 1,100 1.000 2,000 1,700 2,000 1,700 104 16,879 16,879 32.189 32,1B9 Income from ¢harltable actlvttles Unrestrictod Unrestrlcted fund5 fvndg 2023 2022 Sa18 of ÉeNic88 as part of dlrect charitable aclsvlties 29,627 23,302 Income from othèrtradlng activities Unrèstrlcted Unrestrlcted funds funds 2023 2022 Fundralsing events 582 588 OU)er In¢ome Unrestrlcted Unrestrieted funds funds 2023 2022 GiftAid 6,551 4,0 21 KERNOS CENTRE NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 30 SEPTEhlBER 2023 Ewndlture on chgrltable acllvltlo• 2023 2022 Dlrect costg Depreclallon 8nd Impalment Coun8ellorf8 fees Supervi￿On costs Rent Ratas and wgl•r Repalrs malntonance Insurance Insurance T8leph¢ne G8ner81 admlni81raUve e￿n￿$ Po8tagè, statlonery and prlnling A(Ivertl8lng and w8bslie Accountanw fees 715 835 49,277 7,704 8.200 6.384 9,600 243 3,013 4,157 1,e01 725 20.315 413 180 1,280 1.362 268 1,584 759 18,308 541 96 1,2C 114.898 88,814 Analy•l• by fund Unre81ricted funds R•8trtctsd funds 114.090 608 38.127 50.687 114.898 86,B14 TruBt0•8 None of the Trusle&s (or any P8fBon8 (X￿nthd wllh tham) re(thod any remuneratton or b8n8fits from tt •nllty durSng the ￿ar. Travd l admlni9traJon costs amunttng to nll (21Y22- £nif) w9re relmbur8ed lo no r2022- nol mèmber1¥ of the management ￿MMIttee. Of thls amounl nl12022- £nrfi was donated back to the cenlrè as donations. Employa•• There are no employees 8¥ tho ¢hartty u668 ￿j180uff4d Cow￿e￿or9 and volunlw¥ along wtth Ihe Truat glvlng thelr Ilme free of chargo. Taxation The charfty 1$ gxempt from t&xation on Ms thties because 811 kncome applied for charitable Purp￿e￿. ENT NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 10 Tanglblfr fixed a88ets Flxtures, fltting$ and 8qulpm•nt Cost Al 1 October 2022 Additions .748 AI 30 September 2023 9,142 Depreclatlon 8rtd Impalrm•nt Al 1 October 2022 Dgpreclalion ¢haryeil In th8 year 8,287 716 AI 30 Saptamber 2023 7,002 Carrylng amount AI 30 Sopternber 2023 2,140 AI 30 Septembèr 2022 2,461 11 Debtorn 2023 2022 Amounts fAlllng due wlthln on• y•ar, Trade d•btor8 Prap8ymenls and ac¢xued Incorng 652 3,022 3,062 3,874 12 Credltors: amoun1• f8lllng due wlthln one y•4r 2023 2022 Tr8do credKors Accruals and deferred Income 5,927 1,955 1,955 4,599 7,882 23- KERNOS ENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 13 R￿trIcted funds The reslricled funds of th& ¢h8rily compri8e the unoxpend8d balances of donatlon8 and grants held on Irusl subject lo specffic condltions by donors as to how they may be used. At 1 October 2022 Incomlng r•sourc08 Re8ource9 At30 •xpended S•ptember 2023 7,275 16,879 16081 23.546 Pr•vlou$ y•ar: At 1 0¢to￿r 2021 Incomlng R¢8our¢e8 At30 resourc •xpended September 2022 25,773 32.189 (50,687) 7,275 14 Unrg•trtct•d lund¥ Th• unre8lrlcted fundA of thè charlly comprise lh& unexp8nded balanc98 of don81ions and gr8nl8 whlth are not subject to spedflc condluons by donor8 and grantors B8 to how they may be used. These include de8lgn8ted funds whlch havg been sel a8ld8 out ol unreBlricled lund8 by the Iru8te6g for 8pedflc PLtrp0￿s. At l Octobor 2022 Incomlng Reoource• At30 ro#ourc08 oxpendèd 8•pt•mbér 2023 General funds 59.057 116,584 {114,09DI 61.551 Prevlou8 y•ar. At l October 2021 In¢oming 80urce• Resourcos At30 oxynded S•pi•mb&r 2022 General lund8 5,960 41,224 (38.1271 59,057 IS Analys18 of ngt 9889ts betw•on funds Unr•strlctod funds 2023 RoBtrlcted fundB 2023 Total 2023 Fund balances at 30 Septembgr 2023 •re rgpresent•d by.. Tangible assets Currgnl asselsl{liabllllle8) 325 61.226 1,815 21,731 2.140 82,957 61,551 23,546 85,097 -24- ERN ENT NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 15 Analy8ls of netassets between funds Icontlnued Unrgstrlcted ReBtrlctsd lund9 funds 2022 2022 Totsl 2022 Fund balan¢e$ at 30 September 2022 aro representsd by: Tangible assets Curient asset￿11[abl1tt￿sI 38 59,019 2.423 4.852 2.461 63.871 59,067 7,275 86,332 16 Operatlng loase commltments Lessèè At the Teporting end date the entity hAd outstanding commllments for future mlnlmum le￿￿ PByments under non-cancellable operating lea888, whlch fall duè as follows.. 2023 2022 V￿thIn one y88T 9.800 8.200 17 Rglat•d party tran¥actiong There were no dlsclosable reialed party transathns during the ye8r (2022- none).