## New Hall Kidz Limited
Charity number 1098955
A company limited by guarantee number 04517712
## Annual Report and Financial Statements
for the year ended 31 August 2021
## New Hall Kidz Limited
Annual Report and Financial Statements for the year ended 31 August 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8 to 12|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## New Hall Kidz Limited
## Trustees' report for the year ended 31 August 2021
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position** Mike Wragg Chair Jacqueline Williams Vice Chair Nicola Everitt Company Secretary Claire Crabtree **Charity number** 1098955 Registered in England and Wales **Company number** 04517712 Registered in England and Wales **Registered and principal address Bankers** HM Prison & Young Offenders' Institution HSBC New Hall Way 66 Westgate Flockton Wakefield Wakefield WF1 1XB WF4 4AX
## **Independent examiner**
Alan Dodd FCCA **West Yorkshire Community Accountancy Service CIO** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 22 August 2002. It is governed by a memorandum and articles of association, as amended by special resolution dated 15 April 2003. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
## **Objectives and activities**
## **The charity's objects**
a) To advance the education of children visiting New Hall Prison of all abilities and cultures through the provision of safe and stimulating play and recreational facilities;
b) To facilitate for the public benefit the rehabilitation of persons in New Hall Prison and Young Offenders Institute by the provision of educational and recreational facilities for their children and dependants;
c) The provision of or assistance in the provision of facilities for education and leisure time occupation of the children and families of prisoners at New Hall Prison and Young Offenders Institute in the interests of social welfare thereby improving their conditions of life.
2
## New Hall Kidz Limited
## Trustees' report (continued) for the year ended 31 August 2021
## **Objectives and activities (continued)**
## **The charity's main activities**
The Play Facility provides a friendly, welcoming and safe environment for all children visiting a loved one in prison. This helps the child cope better with the stress and trauma associated with visiting a loved one in prison.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular play provision for children and young adults visiting a loved one in prison.
## **Achievements and performance**
From Tuesday 24[th] March 2020 all visits ceased completely due to the national lockdown, in the event of Covid19
Prison Visits for all Prisoners and their families have remained ceased to date.
Employees have continued to work from home on all financial and administrative tasks for the organisation while the service has been closed, and the sessions not being delivered. We have, when possible, gone into The Play Facility to re-generate areas. We also had a wall mural painted which took quite a few weekends of working on site with the artists.
## **Financial review**
The net expenditure for the year was £34,046, including net expenditure of £7,580 on unrestricted funds and net expenditure of £26,466 on restricted funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £15,496.
In the Trustees' view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future.
The Trustees propose to maintain the charity’s reserves at a level which is at least equivalent to three months operational expenditure and have done so having regards to its manner of operation of likely funding streams.
The Trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity’s continuing obligations at their finance meetings.
3
## New Hall Kidz Limited
## Trustees' report (continued) for the year ended 31 August 2021
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company 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 charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Signed on behalf of the board of trustees on 28/04/2022
Claire Crabtree (Trustee)
4
## New Hall Kidz Limited
## Independent examiner's report to the trustees of New Hall Kidz Limited
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 August 2021, which are set out on pages 6 to 12.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable 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 charitable 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 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 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.
Alan Dodd FCCA
30/04/2022
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## New Hall Kidz Limited
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 August 2021
|Notes
2021
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
-
**Total income**
-
**Expenditure on:**
Salaries, NICs and pension
(3)
5,376
Freelance worker
-
Staff uniforms
-
Play equipment
-
Play materials
-
Training
-
Travel
-
Insurance
-
Independent examination
-
General running expenses
-
Other payments
15
Depreciation
1,061
Grants repayable
-
Project costs
128
Enhancing play areas
1,000
**Total expenditure**
7,580
**Net income / (expenditure)**
(7,580)
**Fund balances brought forward**
24,332
**Fund balances carried forward**
(4)
16,752|2021
Restricted
funds
£
27,850
27,850
37,154
844
-
43
-
-
36
580
642
-
-
-
14,098
919
-
54,316
(26,466)
34,031
7,565|2021
Total
funds
£
27,850
27,850
42,530
844
-
43
-
-
36
580
642
-
15
1,061
14,098
1,047
1,000
61,896
(34,046)
58,363
24,317|2020
Total
funds
£
70,213
70,213
42,044
4,911
48
4,683
1,545
36
470
570
600
1,862
11
1,706
-
1,850
-
60,336
9,877
48,486
58,363|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## New Hall Kidz Limited
## Balance sheet
|as at 31 August 2021
2021
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
1,256
**Total fixed assets**
1,256
**Current assets**
Debtors and prepayments
(6)
485
Cash at bank and in hand
15,611
**Total current assets**
16,096
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(7)
600
**Total current liabilities**
600
**Net current assets / (liabilities)**
15,496
**Net assets**
16,752
**Funds**
Unrestricted funds
16,752
Restricted funds
-
**Total funds**
16,752|2021
Restricted
£
-
-
-
7,565
7,565
-
-
7,565
7,565
-
7,565
7,565|2021
Total
£
1,256
1,256
485
23,176
23,661
600
600
23,061
24,317
16,752
7,565
24,317|2020
Total
£
2,317
2,317
922
55,724
56,646
600
600
56,046
58,363
24,332
34,031
58,363|
|---|---|---|---|
For the year ending 31 August 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act 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 and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 28/04/2022
Claire Crabtree (Trustee)
7
## New Hall Kidz Limited
## Notes to the accounts
for the year ended 31 August 2021
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £250 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:
Fixtures and fittings: over 10 years Equipment: over 4 years Computer equipment: over 3 years
8
## New Hall Kidz Limited
## Notes to the accounts
for the year ended 31 August 2021
## **1 Accounting policies continued**
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
9
## New Hall Kidz Limited
## Notes to the accounts continued
## for the year ended 31 August 2021
|**2 Grants and donations**
Children in Need
The Pilgrim Trust
Other donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2021
Unrestricted
funds
£
-
-
-
-|2021
Restricted
funds
£
27,850
-
-
27,850|2021
Total
funds
£
27,850
-
-
27,850
2021
£
40,089
3,509
(3,509)
2,441
42,530|2020
Total
funds
£
52,354
17,785
74
70,213
2020
£
42,568
652
(3,355)
2,179
42,044|
|---|---|---|---|---|
The average number employees during the year was 2.1, being an average of 1.6 full time equivalent (2020: 2.1, 1.6 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**
Costs of the scheme to the charity for the year
**4 Restricted funds**
Balance b/f
£
The Pilgrim Trust
16,324
Children In Need
15,707
C & E Sykes Trust
2,000
34,031|Incoming
£
-
27,850
-
27,850|Outgoing
£
16,324
35,992
2,000
54,316|2021
£
2,441
Transfers
£
-
-
-
-|2020
£
2,179
Balance c/f
£
-
7,565
-
7,565|
|---|---|---|---|---|
## **Fund name**
## **Purpose of restriction**
The Pilgrim Trust Towards providing supervised play provision within HMP Newhall to enable positive visits and maintain family ties. Outgoing costs include a repayment of underspent grant monies amounting to £14,098.
Children In Need
C & E Sykes Trust
Towards salary costs and general running expenses, to facilitate for public benefit the rehabilitation of persons of HMP Newhall through safe and stimulating play provision for all visiting children.
Towards sessions in visitor centre and play facility.
10
## New Hall Kidz Limited
## Notes to the accounts continued
## for the year ended 31 August 2021
|**5 **
**6 **
**7 **|**Tangible assets**
**Cost**
At 1 September 2020
Additions
At 31 August 2021
**Depreciation**
At 1 September 2020
Charge for year
At 31 August 2021
**Net book value**
At 31 August 2021
At 31 August 2020
**Debtors and prepayments**
Debtors
Prepayments
**Creditors and accruals**
Accruals|£
1,771
-
1,771
880
445
1,325
446
891
Computer
equipment|£
12,385
-
12,385
12,385
-
12,385
-
-
Fixtures &
Fittings|£
9,182
-
9,182
7,756
616
8,372
810
1,426
2021
£
-
485
485
2021
£
600
600
Equipment|Total
£
23,338
-
23,338
21,021
1,061
22,082
1,256
2,317
2020
£
470
452
922
2020
£
600
600|
|---|---|---|---|---|---|
## **8 Provision of facilities**
HMP New Hall provides premises free of charge and covers all utility expenses. A figure for this donation has not been included in the accounts in view of difficulty in its valuation.
## **9 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The key management personnel of the charity include the trustees and manager. The total employee benefits received were £17,516 (previous year: £28,174).
No trustee received any remuneration or benefit in this capacity during this or the previous year.
11
## New Hall Kidz Limited
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 August 2021
|2021
2020
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
-
74
**Total income**
-
74
**Expenditure**
Salaries, NICs and pension
5,376
1,962
Freelance worker
-
1,512
Staff uniforms
-
48
Play equipment
-
3,726
Play materials
-
1,060
Training
-
-
Travel
-
-
Insurance
-
-
Independent examination
-
-
General running expenses
-
1,862
Other payments
15
11
Depreciation
1,061
1,706
Grants repayable
-
-
Project costs
128
-
Enhancing play areas
1,000
-
**Total expenditure**
7,580
11,887
**Net income / (expenditure)**
(7,580)
(11,813)
**Transfers between funds**
-
1,003
**Net movement in funds**
(7,580)
(10,810)
**Fund balances brought forward**
24,332
35,142
**Fund balances carried forward**
16,752
24,332|2021
Restricted
funds
£
27,850
27,850
37,154
844
-
43
-
-
36
580
642
-
-
-
14,098
919
-
54,316
(26,466)
-
(26,466)
34,031
7,565|2020
Restricted
funds
£
70,139
70,139
40,082
3,399
-
957
485
36
470
570
600
-
-
-
-
1,850
-
48,449
21,690
(1,003)
20,687
13,344
34,031|2021
Total
funds
£
27,850
27,850
42,530
844
-
43
-
-
36
580
642
-
15
1,061
14,098
1,047
1,000
61,896
(34,046)
-
(34,046)
58,363
24,317|2020
Total
funds
£
70,213
70,213
42,044
4,911
48
4,683
1,545
36
470
570
600
1,862
11
1,706
-
1,850
-
60,336
9,877
-
9,877
48,486
58,363|
|---|---|---|---|---|
12