Trustees’ Report and
Financial Statements for the year ended 31[st] March 2021
Charity Number 1098338 Company Number 03845230
Doc ID: a0297d9f9ca92d75a8d7c79ae122a3fe25d33d8b
## **Trustees' Annual Report**
The Trustees present their Annual Report and Financial Statements of Heart of BS13 for the year ended 31st March 2021.
## **CONTENTS**
Page
2. Reference and Administrative Information
3. Structure, Governance and Management
3. Objects and Activities
5. Achievements and Performance
6. Financial Review
7. Statement of Responsibilities of Trustees
8. Independent Examiner's Report
9. Statement of Financial Activities
10. Balance Sheet
11. Notes to the Accounts
## **Reference and Administrative Information**
Charity name: Charity Registration Number: Company Registration Number: Registered Office and Operational Address:
Heart of BS13 Ltd 1098338 03845230
The Gatehouse Centre, Hareclive Road, Hartcliffe, Bristol BS13 9JN
## **Trustees 2020-21**
David Croom - Chair Steven Gibson Rachael Marsh Hannah Shephard-Lewis (appointed 28[th] May 2020) Tim Peacock (appointed 28[th] May 2020) Phil Haughton (appointed 21[st] January 2021) Ben Barnes (appointed 28[th] May 2020, resigned 2[nd] November 2020) Matilda Noel (resigned 28[th] May 2020) Stephen Swinford (resigned 15[th] September 2020) Matthew Andrew (resigned 4[th] May 2020)
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## **Structure, Governance & Management**
## **Governing Document**
The organisation is a registered charity and a company limited by guarantee. Founded as an unincorporated association called Hartcliffe Health and Environmental Action Group in 1990, it was incorporated on 21st September 1999 and registered as a charity on 3rd July 2003. The company was established under a Memorandum of Association (amended on 29th November 2002), which established the objects and powers of the company, and is governed under its Articles of Association.
Following a Special Resolution of the members, the charity changed its name to Heart of BS13 Ltd on 4[th] October 2019.
The trustees of the Charity, who are also the Directors of the Company for the purposes of Company Law, exercise all the powers of the Charity and Company. During the year, the Trustees delegated responsibility for the day to day running of the charity to the Executive Director, Georgina Perry.
## **Recruitment and Appointment of Trustees**
All Trustees were nominated, seconded and appointed at an AGM. Anyone living, working or studying in the area of benefit may stand for election as a trustee.
## **Objects and Activities**
## **Charitable Objects**
To preserve and protect health and to educate the public about the environment in Hartcliffe and the surrounding area.
## **Our Vision**
To reduce health inequality in BS13.
## **Our Mission**
To align entrepreneurship and social purpose to challenge the structural inequalities that lead to poor health outcomes in BS13.
## **How our activities deliver public benefit**
The Trustees have had regard to the Charity Commission's guidance on public benefit and endeavour to implement them in all the charity's work. All our activities are open to any local people who wish to improve their health and well-being. The numerous benefits of our services are outlined below.
## **Strategic Aims of the charity**
- To deliver our work across four integrated programmes, ensuring that pathways
- to improved mental and physical health can be found across each one.
- To place volunteering, accredited training and employment opportunities at the heart of our delivery.
- To deliver work that has a clear, measurable and positive impact on the health and wellbeing of the BS13 community.
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## **Our Values**
In all our work we value:
- Actions to redress health inequalities.
- An integrated approach to health, wellbeing and environment.
- Everyone’s right to access fair-priced healthy food.
- An environmentally sustainable approach.
- Commitment to ongoing sustainable regeneration.
- A Community Development approach throughout our work.
- Commitment to equalities.
## **Volunteers**
Volunteers have had a variety of roles in the organisation including directors, service providers and advisors.
## **Partnership Working**
We believe that working with a range of statutory and voluntary sector organisations is central to developing high quality and sustainable services for this area. We work with many organisations, including:
Bristol City Council (Public Health, Allotments, Neighbourhoods and Communities); Local GPs, health visitors and social workers; Hartcliffe & Withywood Community Partnership; Community Access Support Service; Hartcliffe and Withywood Ventures; Hawkspring; Knowle West Health Association; Knowle West Health Park; Bristol Mind; Job Centre Plus; Domestic abuse services; Secondary mental health services; Children's Centres.
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## **Achievements and Performance**
2020 will go down in history as one of the most challenging that the world has ever experienced. The pandemic has touched the entire population, and it has been particularly difficult for communities already struggling due to years of austerity and inequality. For Heart of BS13 it has brought both change and opportunity. As the nation went into lockdown at the end of March, we took rapid decisions on the programmes we would keep open and those we would have to close temporarily.
Our counselling service Positive Minds was able to continue via telephone. Although our staff missed seeing their clients face to face, their work has proved invaluable for people struggling with reduced social contact, Covid anxiety and the general impact of the pandemic on their finances and mental health.
Our Kitchen Garden Enterprise went from strength to strength and, thanks to the amazing weather and consistent support from a handful of dedicated volunteers who were able to work at safe social distances, they launched their website sales of flowers and veg from May 2020 onwards. The KGE was also able to employ a new market gardener with funding from Power to Change Community Business Trade Up and revenue generated through sales.
We took the decision to close our community cooking courses to the public in April 2020 and instead, re-design our kitchens to become an emergency food response hub for BS13. With grants from the Communities Fund, CAF bank and Quartet, and ingredients from Fareshare, Morrisons and the Kitchen Garden we cooked and sent out 30,000 meals to over 400 households throughout the financial year.
Winter Fuel and food grants became available to the BS13 community in January 2021 via Bristol City Council, and we were able to distribute £27k to people we knew to be struggling as they were using our food response.
In July 2020 we were excited to become one of six climate action partners across Bristol, charged with bringing the climate science conversation to BS13. The work is funded by the Communities Fund, with Bristol Green Capital providing the learning, resources and technical input we need to broaden our understanding. We will be putting children and young people at the front and centre of this programme because it is their future that will we be most impacted by the climate and environmental changes affecting our planet.
In 2020 the opportunity was announced by Bristol City Council to bid for the asset transfer of Hartcliffe Farm. This is a large, 30-acre site on the outskirts of BS13 that has for a number of years been neglected and under-invested. Heart of BS13 and Windmill Hill City Farm have joined forces and were successful in becoming the preferred provider to take over the lease of the Farm in the late summer of 2021. There is much work to do to bring the site back to glory, and our plan is thoughtful and ambitious, taking firmly into account our responsibility to develop a low-carbon and environmentally sympathetic City Farm that is fit for the 21st Century.
It remains for me to thank our board members who between them have provided the stability and foresight required for the good governance of Heart of BS13. We look forward to 2021/22 with cautious optimism. This will not be an easy year. Transition and innovation are always challenging and in the Farm we are taking on a large
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asset that we intend to steward carefully for the whole community. With careful planning, interest from across the City and donor and community support we look forward to what the coming year will bring.
## **Financial Review**
The Charity's financial situation has remained stable during the year. Income and expenditure increased substantially during the year, partly due to emergency pandemic funding for food relief.
## **Principal Funding Sources**
During the year, the charity received grants totalling £475,401 (2020 £249,154); these included £158,056 from Bristol City Council (2020 £132,824), £144,015 from Big Lottery (2020 £47,674), £30,022 from the Climate Action Fund (2020 nil), £10,750 from the School for Social Enterprise (2020 nil), £7,500 from the Henry Smith Charity (2020 £30,000), £10,000 from the John James Foundation (2020 nil) and £27,750 from Quartet (2020 £5,000).
## **Reserves Policy**
The trustees have established a policy whereby the unrestricted funds should be between 3 and 6 months of resources expended, which roughly equates to between £75,000 and £150,000. At the balance sheet date free reserves amounted to £73,559 (2020 £73,534). This figure is below the target level; however two designated reserve funds have been set up: one is a General Reserve fund (£10,000 at the balance sheet date) and the other is a Redundancy Fund (£53,092 at the balance sheet date) which is sufficient to meet statutory redundancy and staff notice payments.
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## **Statement of Responsibilities of the Trustees**
Trustees are required to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the net income or expenditure, of the charitable company for the year. In preparing those financial statements the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the applicable Charities SORP;
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006.
The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees confirm that to the best of their knowledge there is no information relevant to the Independent Examination of which the Examiners are unaware.
The trustees also confirm that they have taken all necessary steps to ensure that they themselves are aware of all relevant financial information and that this information has been communicated to the Examiners.
Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31st March 2021 was 6 (2020 - 6). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
Approved by the trustees on 2[nd] September 2021 and signed on their behalf by:
Welnn “Le ........................................................ ...................................................... David Croom (trustee) Tim Peacock (trustee)
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## **Independent examiner's report to the trustees of Heart of BS13**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31[st] March 2021.
## **Responsibilities and basis of report**
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 the Company 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**
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
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 the Company 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.
………………............................................................................... 3[rd] November 2021 Dick Maule FCA 3 Penlee View Terrace Penzance TR18 4HZ
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## **Heart of BS13**
## **Statement of Financial Activities (incorporating Income & Expenditure Account) Year to 31st March 2021**
|**Year to 31st March 2021**||||||
|---|---|---|---|---|---|
|||Restricted|Unrestricted|Total|Total|
|||funds|funds|funds|funds|
|||**2021**|**2021**|**2021**|**2020**|
||||||[see Note 12]|
||Notes|**£**|**£**|**£**|**£**|
|**Income**||||||
|Donations|[2]|34,167|146|34,313|732|
|Charitable activities|[3]|480,499|12,500|492,999|265,024|
|Investments||-|254|254|438|
|||----------------|----------------|----------------|----------------|
|**Total Income**||**514,666**|**12,900**|**527,566**|**266,194**|
|**Expenditure**||||||
|Fundraising costs|[4]|40|-|40|-|
|_Charitable activities:_||||||
|Climate & environmental action||30,091|38|30,128|-|
|Food and nutrition||376,819|270|377,089|214,426|
|Mental health||71,205|67|71,272|72,993|
|Physical health||-|-|-|19,701|
|||----------------|----------------|----------------|----------------|
|Total charitable activities|[5]|478,115|375|478,490|307,120|
|||----------------|----------------|----------------|----------------|
|**Total Expenditure**||**478,155**|**375**|**478,530**|**307,120**|
|||----------------|----------------|----------------|----------------|
|**Net Income / (Expenditure)**||**36,510**|**12,525**|**49,036**|**(40,926)**|
|Transfers between funds||-|-|-|-|
|||----------------|----------------|----------------|----------------|
|**Net Movement in Funds**||**36,510**|**12,525**|**49,036**|**(40,926)**|
|Total funds brought forward||122,386|73,534|195,921|236,846|
|||----------------|----------------|----------------|----------------|
|**Total funds carried forward**||**158,897**|**86,059**|**244,956**|**195,921**|
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## **Heart of BS13 Balance Sheet**
|**Heart of BS13**
**Balance Sheet**||||
|---|---|---|---|
|**As at 31st March 2021**|||**Company no: 03845230**|
|||**2021**|**2020**|
||Notes|**£**|**£**|
|**Fixed Assets**|[6]|66,101|45,553|
|**Current Assets**||||
|Cash at bank and on hand||188,064|163,683|
|Debtors and prepayments|[7]|4,734|7,406|
|Stock for resale||884|309|
|||----------------|----------------|
|||193,683|171,397|
|**Current Liabilities**||||
|Creditors and accruals|[8]|14,827|21,029|
|||----------------|----------------|
|**Net Current Assets**||178,855|150,368|
|||----------------|----------------|
|**Net Assets**||**244,956**|**195,921**|
|**Statement of funds**||||
|**Unrestricted funds:**||||
|General funds|[9]|10,467|10,442|
|Designated funds|[9]|63,092|63,092|
|**Restricted funds**|[9]|171,397|122,386|
|||----------------|----------------|
|||**244,956**|**195,921**|
The company is exempt from the requirements relating to preparing audited accounts in accordance with Section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
Approved by the Board of Trustees on 2nd September 2021
and signed on its behalf by Meee
……………………………………………… ………………………………………………
David Croom Trustee
Tim Peacock Trustee
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**Heart of BS13 Notes to the Accounts Year to 31st March 2021**
## [1] **Principal Accounting Policies**
The principal accounting policies adopted in the preparation of the financial statements are set out below.
|(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)|Basis of preparation
The financial statements have been prepared in accordance with the 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) 2nd edition and the
Charities Act 2011 and the Companies Act 2006.
Heart of BS13 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 note(s).
Preparation of the accounts on a going concern basis
The charity's general funds remained in surplus throughout the year, and there are adequate designated funds to
cover any unexpected drop in funding. Therefore the trustees are satisfied that the charity is a going concern on
an ongoing basis.
Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the
items of income have been met, it is probable that the income will be received and the amount can be measured
reliably.
Income from grants is recognised when the charity has entitlement to the funds, any performance conditions
attached to the grants have been met, it is probable that the income will be received and the amount can be
measured reliably and is not deferred.
Income received in advance of activities is deferred until the criteria for income recognition have been met (see
Note 8).
Donated services and facilities
Donated professional services and facilities are recognised as income when the charity has control over the item,
any conditions associated with the donated item have been met, the receipt of economic benefit from the use by
the charity is probable and that economic benefit can be measured reliably. There were no such donations during
the year in question. In accordance with the Charities SORP (FRS 102), the general volunteer time of trustees
and volunteers is not recognised with any monetary value.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the
charity; this is normally upon notification of the interest paid or payable by the Bank.
Fund Accounting
[i] Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives
of the charity.
[ii] Designated funds are unrestricted funds set aside by the Management Committee for particular purposes.
[iii] Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms
of an appeal.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is
probable that settlement will be required and the amount of the obligation can be measured reliably. The charity is
not registered for Value Added Tax, therefore all expenditure is expressed inclusive of VAT. Expenditure is
classified under the following activity headings:
[i] Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading
for fundraising purposes. There were no such costs during the year in question.
[ii] Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities, and those
costs of an indirect nature necessary to support them.
[iii] Other expenditure represents those items not falling into any other heading. There were no such costs during
the year in question.
Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable
activities. These include office costs, finance, personnel, payroll and governance costs which support the charity's
charitable activities.
Fixed Assets
Tangible fixed assets are written off over the expected useful life of the asset, at 50% per annum on the straight
line method. However, for buildings and improvements to property, this is at 5% on the reducing balance method.
Individual items costing less than £1,000 are not treated as fixed assets.|
|---|---|
(j) Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
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**Heart of BS13 Notes to the Accounts (cont.) Year to 31st March 2021**
## (k) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
## (l) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## (m) Creditors
Creditors 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 are normally recognised at their settlement amount after allowing for any trade discounts due.
## (n) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
|[2]
[3]|Income from donations
2021
2021
2021
Restricted
Unrestricted
Total
£
£
Individual donations
31,019
146
31,165
Corporate donations
3,148
-
3,148
----------------
----------------
----------------
34,167
146
34,313
Income from charitable activities
2021
2021
2021
Restricted
Unrestricted
Total
£
£
Government grants
191,056
-
191,056
Other grants
271,845
12,500
284,345
Activities income
1,930
-
1,930
Sales of allotment produce
14,568
-
14,568
Sundry income
1,100
-
1,100
----------------
----------------
----------------
480,499
12,500
492,999|2020
2020
2020
Restricted
Unrestricted
Total
£
£
732
-
732
-
-
-
----------------
----------------
----------------
732
-
732
2020
2020
2020
Restricted
Unrestricted
Total
£
150,358
-
150,358
98,796
-
98,796
10,774
3,380
14,154
710
-
710
1,006
-
1,006
----------------
----------------
----------------
261,644
3,380
265,024|
|---|---|---|
The charity receives government grants, defined as funding from Bristol City Council, to support its work promoting physical and mental health and nutrition. The total value of such grants in the period ending 31 March 2021 was £157,556 (2020 £150,358). There are no unfulfilled conditions or contingencies attaching to these grants in 2020-21.
## [4] Analysis of expenditure on fundraising
||2021|2020|
|---|---|---|
|Fees to payment platforms|40|-|
||----------------|----------------|
||40|-|
## [5] Analysis of expenditure on charitable activities
||Climate &|||||
|---|---|---|---|---|---|
||environment|Food and|Mental|||
||action|nutrition|health|Total|Total|
||2021|2021|2021|2021|2020|
||||||[see Note 12]|
|Direct costs:|£|£|£|£|£|
|Wages and salaries|15,487|137,445|49,431|202,363|194,724|
|Trips and outings|-|-|-|-|3,064|
|Activities and equipment|2,443|87,965|134|90,542|21,130|
|Payments to beneficiaries|-|21,508|-|21,508|-|
|Creche and childcare|-|56|-|56|66|
|Resources|11|3,257|-|3,268|3,300|
|Training|140|2,729|253|3,123|1,584|
|Professional fees|5|14,598|9|14,612|10,550|
|Publicity|164|5,739|373|6,277|114|
|Recruitment|-|144|48|193|437|
|Refreshments|1|33|1|35|985|
|Travel expenses|1|496|2|499|1,529|
|Volunteer expenses|-|844|-|844|941|
|Rent, rates, heat & light|-|8,375|-|8,375|7,690|
|Depreciation|-|10,935|-|10,935|2,398|
||----------------|----------------|----------------|----------------|----------------|
|Total Direct Costs|18,253|294,124|50,251|362,628|248,512|
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## **Heart of BS13 Notes to the Accounts (cont.) Year to 31st March 2021**
|[5]|Analysis of expenditure on charitable activities (continued)
Climate &
environment
Food and
Mental
action
nutrition
health
Total
Total
2021
2021
2021
2021
2020
[see Note 12]
Support costs:
£
£
£
£
£
Wages and salaries
8,335
50,575
12,258
71,169
30,017
Subscriptions
26
251
70
347
329
Rent, rates, heat & light
455
12,620
2,841
15,916
13,556
Cleaning
7
1,076
16
1,098
418
Telephone
190
1,374
605
2,169
2,149
Repairs and renewals
443
4,008
1,224
5,676
2,061
IT support and software
658
4,541
933
6,132
3,923
Postage and stationery
203
2,003
354
2,560
2,270
Insurance
244
1,761
671
2,676
2,529
Consultancy fees
789
642
1,104
2,535
629
Accountancy
24
174
43
242
242
Marketing
458
3,247
821
4,525
-
Fee for Independent Examination
38
270
67
375
375
Sundry
8
424
13
444
110
----------------
----------------
----------------
----------------
----------------
Total Support Costs
11,876
82,965
21,022
115,863
58,608
----------------
----------------
----------------
----------------
----------------
Total Charitable Expenditure
30,128
377,089
71,272
478,490
307,120|
|---|---|
Support costs are apportioned between the charitable activities according to staff time spent on each activity.
|[6]
[7]
[8]|Tangible Fixed Assets
Improvements
Total
Total
Equipment
to property
Roundhouse
2021
2020
[see Note 12]
£
£
£
£
Cost
Opening balance
24,912
17,216
39,051
81,179
81,179
Additions
15,741
15,743
-
31,483
-
----------------
----------------
----------------
----------------
----------------
40,653
32,959
39,051
112,662
81,179
Depreciation
Opening balance
24,912
2,456
8,258
35,626
33,228
Charge for the year
7,870
1,525
1,540
10,935
2,398
----------------
----------------
----------------
----------------
----------------
32,782
3,981
9,798
46,561
35,626
----------------
----------------
----------------
----------------
----------------
Net Book Value at 31/03/21:
7,871
28,978
29,253
66,101
45,553
Debtors and prepayments
2021
2020
£
£
Sundry debtors
1,667
4,736
Prepayments
3,067
2,670
----------------
----------------
4,734
7,406
Creditors and accruals
2021
2020
Amounts due within 12 months:
£
£
Trade creditors
4,905
2,496
PAYE & National Insurance
-
2,685
Accrued staff holiday pay
8,872
3,240
Deferred income
-
11,933
Accruals
1,050
675
----------------
----------------
14,827
21,029|
|---|---|
Deferred income comprises grant payments for the following financial year received during the current financial year. All deferred grants received during 2019-20 were fully utilised during 2020-21.
[13]
Doc ID: a0297d9f9ca92d75a8d7c79ae122a3fe25d33d8b
## **Heart of BS13**
## **Notes to the Accounts (cont.) Year to 31st March 2021**
|[9]|Movements in funds
Balance at
Transfers
Balance at
(for previous year, see Note 11)
31/03/2020
Income
Expenditure between funds
31/03/2021
Restricted Funds: Revenue
£
£
£
£
£
Physical activities
1,859
-
(1,859)
-
-
Kitchen Garden Enterprise
13,329
133,699
(116,299)
(15,741)
14,988
Community cooking project
5,942
-
(5,942)
-
-
Food Security
31,535
252,934
(242,017)
(15,743)
26,710
Positive Minds
21,233
59,210
(67,679)
-
12,763
Climate & environment action
2,935
76,324
(28,424)
-
50,835
Restricted Funds: Capital
Restricted Assets Fund
14,760
-
(9,395)
31,483
36,848
Roundhouse Capital Fund
30,793
-
(1,540)
-
29,253
----------------
----------------
----------------
----------------
----------------
Total Restricted Funds:
122,386
522,166
(473,155)
-
171,397
Unrestricted Funds:
Designated Funds:
Redundancy Provision
53,092
-
-
-
53,092
Reserve Fund
10,000
-
-
-
10,000
----------------
----------------
----------------
----------------
----------------
Total Designated Funds:
63,092
-
-
-
63,092
General Funds
10,442
5,400
(5,375)
-
10,467
----------------
----------------
----------------
----------------
----------------
Total Unrestricted Funds:
73,534
5,400
(5,375)
-
73,559
----------------
----------------
----------------
----------------
----------------
Total Funds:
195,921
527,566
(478,530)
-
244,956|
|---|---|
The Physical Activities fund promoted and organised fitness activities such as walking.
The Kitchen Garden Enterprise fund manages an allotment, helps people to grow their own food and promotes healthy eating.
The Community Cooking project organised nutrition and cookery classes to promote a healthy diet. These activities have now been incorporated into the Food Security project.
The Food Security project (formerly known as the Hive Project) promotes healthy eating and supplies healthy organic food to local residents. This includes emergency food relief during the pandemic.
The Positive Minds project supports people with mental and emotional problems through a range of activities.
The Climate & Environment Action project (previously known as Roundhouse revenue funds) concerns activities aimed at mitigating climate change and other environmental problems.
The Hartcliffe Farm fund represents a joint venture with Windmill Hill City Farm to transfer the management of this farm to a new organisation.
The Roundhouse capital fund holds the residual restricted value of a roundhouse that the charity built on the community allotment.
The Restricted Assets fund (formerly known as the Hive Capital Fund) holds the residual restricted value of equipment and improvements to property. The value of fixed assets purchased is transferred from the respective restricted funds to separate them from the cash funds held.
The Redundancy Provision fund exists to provide for the costs of redundancy, should the charity be forced to close. These are calculated as the statutory redundancy payments that would be due to current staff.
The Reserve fund exists to maintain an appropriate level of reserves in line with the charity's Reserves Policy.
[10] Payments to trustees and related party transactions
The trustees received no remuneration during the year.
There were no payments to trustees during the year (2020 nil).
There were no other related party transactions during the year.
|[11]|Staff costs
2021
2020
£
£
Wages and salaries
249,414
205,586
Employer's National Insurance
15,623
10,691
Employer pension contributions
8,495
8,464
----------------
----------------
273,532
224,741|
|---|---|
The average number of staff employed during the year was 16 (2020: 14) and the average full time equivalent number of posts was 10 (2020: 8). No employee earned over £60,000 per annum during the year. The key management personnel of the charity comprise the trustees and the co-ordinator. The total employee benefits paid to the key management personnel during the year was £38,596 (2020 - £35,394).
[14]
Doc ID: a0297d9f9ca92d75a8d7c79ae122a3fe25d33d8b
## **Heart of BS13 Notes to the Accounts (cont.) Year to 31st March 2021**
## [12] Detailed comparison with previous year
|Statement of Financial Activities 2019-20||Restricted|Unrestricted|Total|
|---|---|---|---|---|
|||funds|funds|funds|
|||**2020**|**2020**|**2020**|
||Notes|**£**|**£**|**£**|
|**Income**|||||
|Donations|[2]|732|-|732|
|Charitable activities|[3]|261,644|3,380|265,024|
|Investments||-|438|438|
|||----------------|----------------|----------------|
|**Total Income**||**262,376**|**3,818**|**266,194**|
|**Expenditure**|||||
|_Charitable activities:_|||||
|Food and nutrition||210,914|3,513|214,426|
|Mental health||72,993|-|72,993|
|Physical health||19,701|-|19,701|
|||----------------|----------------|----------------|
|Total charitable activities|[4]|303,607|3,513|307,120|
|||----------------|----------------|----------------|
|**Total Expenditure**||**303,607**|**3,513**|**307,120**|
|||----------------|----------------|----------------|
|**Net Income / (Expenditure)**||**(41,231)**|**305**|**(40,926)**|
|Transfers between funds||41,446|(41,446)|-|
|||----------------|----------------|----------------|
|**Net Movement in Funds**||**215**|**(41,141)**|**(40,926)**|
|Total funds brought forward||122,171|114,675|236,846|
|||----------------|----------------|----------------|
|**Total funds carried forward**||**122,386**|**73,534**|**195,921**|
|Analysis of expenditure on charitable activities|2019-20||||
||Food and|Mental|Physical|Total|
|---|---|---|---|---|
||nutrition|health|health|2020|
|Direct costs:|£|£|£|£|
|Wages and salaries|127,603|53,880|13,241|194,724|
|Trips and outings|-|2,525|539|3,064|
|Activities and equipment|18,998|208|1,924|21,130|
|Creche and childcare|66|-|-|66|
|Resources|3,250|48|1|3,300|
|Training|718|559|307|1,584|
|Professional fees|8,142|2,281|128|10,550|
|Publicity|114|-|-|114|
|Recruitment|357|77|2|437|
|Refreshments|896|80|10|985|
|Travel expenses|1,295|170|64|1,529|
|Volunteer expenses|646|196|99|941|
|Rent|7,690|-|-|7,690|
|Depreciation|2,398|-|-|2,398|
||----------------|----------------|----------------|----------------|
|Total Direct Costs|172,173|60,024|16,315|248,512|
|Support costs:|£|£|£|£|
|Wages and salaries|20,885|6,562|2,570|30,017|
|Subscriptions|239|77|13|329|
|Rent, rates, heat & light|9,698|3,505|353|13,556|
|Cleaning|417|1|0|418|
|Telephone|1,349|718|82|2,149|
|Repairs and renewals|1,655|368|38|2,061|
|IT support and software|3,586|291|46|3,923|
[15]
Doc ID: a0297d9f9ca92d75a8d7c79ae122a3fe25d33d8b
**Heart of BS13 Notes to the Accounts (cont.) Year to 31st March 2021**
[12] Detailed comparison with previous year (continued)
## - Analysis of expenditure on charitable activities 2019 20 (continued)
||Food and|Mental|Physical|Total||
|---|---|---|---|---|---|
||nutrition|health|health|2020||
||£|£|£|£||
|Postage and stationery|1,683|499|88|2,270||
|Insurance|1,758|629|142|2,529||
|Consultancy fees|466|151|13|629||
|Accountancy|155|65|22|242||
|Fee for Independent Examination|283|77|15|375||
|Sundry|79|26|5|110||
||----------------|----------------|----------------|----------------||
|Total Support Costs|42,253|12,969|3,386|58,608||
||----------------|----------------|----------------|----------------||
|Total Expenditure|214,426|72,993|19,701|307,120||
|Tangible Fixed Assets 2019-20||Improvements||||
||Equipment|to property|Roundhouse|Totals||
|Cost|£|£|£|£||
|Opening balance|24,912|17,216|39,051|81,179||
|Additions|-|-|-|-||
||----------------|----------------|----------------|----------------||
||24,912|17,216|39,051|81,179||
|Depreciation||||||
|Opening balance|24,912|1,679|6,637|33,228||
|Charge for the year|-|777|1,621|2,398||
||----------------|----------------|----------------|----------------||
||24,912|2,456|8,258|35,626||
||----------------|----------------|----------------|----------------||
|Net Book Value at 31/03/20:|-|14,760|30,793|45,553||
|Movements in funds 2019-20|Balance at|||Transfers|Balance at|
||31/03/2019|Income|Expenditure|between funds|31/03/2020|
|Restricted Funds: Revenue|£|£|£|£|£|
|Physical activities|209|8,100|(6,865)|415|1,859|
|Sow and grow|3,664|38,690|(31,720)|2,694|13,329|
|Community cooking project|6,738|48,013|(52,539)|3,730|5,942|
|The Hive revenue funds|11,056|58,381|(59,908)|22,006|31,535|
|Positive Minds|730|52,071|(66,128)|34,559|21,233|
|Stop Smoking|33,227|8,356|(14,859)|(26,724)|-|
|Roundhouse revenue funds|15,986|42,764|(60,582)|4,767|2,935|
|Organisational development|2,609|-|(2,609)|-|-|
|IT Transformation|-|5,000|(5,000)|-|-|
|Future City Visit|-|1,000|(1,000)|-|-|
|Restricted Funds: Capital||||||
|The Hive capital fund|15,537|-|(777)|-|14,760|
|Roundhouse capital fund|32,414|-|(1,621)|-|30,793|
||----------------|----------------|----------------|----------------|----------------|
|Total Restricted Funds:|122,171|262,376|(303,607)|41,446|122,386|
|Unrestricted Funds:||||||
|Designated Funds:||||||
|Redundancy Provision|43,092|-|-|10,000|53,092|
|Reserve Fund|19,838|-|-|(9,838)|10,000|
|Positive Minds future project fund|30,000|-|-|(30,000)|-|
|The Hive future project fund|17,446|-|-|(17,446)|-|
||----------------|----------------|----------------|----------------|----------------|
|Total Designated Funds:|110,377|-|-|(47,285)|63,092|
|General Funds|4,298|3,818|(3,513)|5,838|10,442|
||----------------|----------------|----------------|----------------|----------------|
|Total Unrestricted Funds:|114,675|3,818|(3,513)|(41,446)|73,534|
||----------------|----------------|----------------|----------------|----------------|
|Total Funds:|236,846|266,194|(307,120)|-|195,921|
[16]
Doc ID: a0297d9f9ca92d75a8d7c79ae122a3fe25d33d8b
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TITLE TITLE Heart of BS13 accounts FILE NAME FILE NAME HoBS13 accounts 2020-21 - final.pdf DOCUMENT ID DOCUMENT ID a0297d9f9ca92d75a8d7c79ae122a3fe25d33d8b AUDIT AUDIT TRAIL DATE FORMAT TRAIL DATE FORMAT DD / MM / YYYY STATUS STATUS is) Completed
**02 / 11 / 2021** Sent for signature to Tim Peacock 12:27:50 UTC (tim.peacock@cityofbristol.ac.uk), David Croom (david.croom@nelsoncroom.co.uk) and Dick Maule (dicmaule@yahoo.com) from sue.smith@heartofbs13.org.uk IP: 51.143.131.109 **02 / 11 / 2021** Viewed by David Croom (david.croom@nelsoncroom.co.uk) 13:34:48 UTC IP: 86.177.204.202 **02 / 11 / 2021** Signed by David Croom (david.croom@nelsoncroom.co.uk) 13:36:24 UTC IP: 86.177.204.202 **02 / 11 / 2021** Viewed by Tim Peacock (tim.peacock@cityofbristol.ac.uk) 14:10:10 UTC IP: 212.219.57.43 **02 / 11 / 2021** Signed by Tim Peacock (tim.peacock@cityofbristol.ac.uk) 14:10:47 UTC IP: 212.219.57.43
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TITLE TITLE Heart of BS13 accounts FILE NAME FILE NAME HoBS13 accounts 2020-21 - final.pdf DOCUMENT ID DOCUMENT ID a0297d9f9ca92d75a8d7c79ae122a3fe25d33d8b AUDIT AUDIT TRAIL DATE FORMAT TRAIL DATE FORMAT DD / MM / YYYY STATUS STATUS is) Completed
**09 / 11 / 2021** Viewed by Dick Maule (dicmaule@yahoo.com) 16:59:05 UTC IP: 81.129.62.48 **23 / 11 / 2021** Signed by Dick Maule (dicmaule@yahoo.com) 11:27:28 UTC IP: 84.68.52.60 **23 / 11 / 2021** The document has been completed. 11:27:28 UTC