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 2022
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New Hall Kidz Limited
Annual Report and Financial Statements for the year ended 31 August 2022
| 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
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New Hall Kidz Limited
Trustees' report for the year ended 31 August 2022
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.
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New Hall Kidz Limited
Trustees' report (continued) for the year ended 31 August 2022
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
The Play Facility remained closed to all visitors and outside organisations including ourselves at the beginning of our new business year 1[st] September 2021 This was due to Covid -19 restrictions that the prison still had in place. During this time New Hall Kidz employees worked from home on administration duties, fund raising and preparing for when the time came that we could open again.
In May 2022 the governor of HMP & YOI New Hall allowed us to reopen the play facility during all domestic visits, which was fantastic news as the playworkers were able to resume working with the families and were able to re-engage with the visiting children once again.
To begin with the main visit’s hall was still restricted as there were Perspex screens in place to separate the residents from their loved ones. There was also limited seating and fewer visitors were allowed on each visit. The families were allowed one adult and two child visitors or two adults and one child. However, as the year progressed the screens were removed and the families were able to engage better with each other in the main visit’s hall.
During the sessions in the Play Facility on domestic visits the children have been able to come in and play with a wide range of equipment and participate in a variety of activities either on their own, with other children or the resident who they have come to visit. Having this time with their loved one to play and spend quality time with each other has helped them to re-bond, maintain their family ties, and create positive memories with each other.
Since we reopened we have seen many new children visiting their loved ones with only a small number of children that we knew pre-covid, still using our service. These children are the children of “Lifers” whose loved ones (Mum) are serving life sentences. Over the last few months, we have worked closely with the new and old families helping to make visits an enjoyable experience for the children and young people who are visiting their loved ones and it has been great to see the service almost back to normal once again.
Financial review
The net income for the year was £42,231, including net income of £929 on unrestricted funds and net income of £41,302 on restricted funds after transfers.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £17,276.
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.
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New Hall Kidz Limited
Trustees' report (continued) for the year ended 31 August 2022
Reserves policy (continued)
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. At 31 August 2022, unrestricted free reserves were equivalent to just over four months' expenditure.
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.
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.
approved by the board of trustees on 12/4/2023
Claire Crabtree (Trustee)
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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 2022, 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:
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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
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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
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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
16/4/2023
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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New Hall Kidz Limited
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 August 2022
| Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 2,000 Total income 2,000 Expenditure on: Salaries NICs and pensions (3) 209 Freelance worker - Play equipment - Travel - Insurance - Independent examination - Other payments - Depreciation 851 Grants repayable - Project costs 11 Enhancing play areas - Bank charges - Total expenditure 1,071 Net income / (expenditure) 929 Fund balances brought forward 16,752 Fund balances carried forward (4) 17,681 |
2022 Restricted funds £ 88,707 88,707 44,625 427 - - 628 600 - - - 1,075 - 50 47,405 41,302 7,565 48,867 |
2022 Total funds £ 90,707 90,707 44,834 427 - - 628 600 - 851 - 1,086 - 50 48,476 42,231 24,317 66,548 |
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 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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New Hall Kidz Limited
Balance sheet
| as at 31 August 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 405 Total fixed assets 405 Current assets Debtors and prepayments (6) - Cash at bank and in hand 17,276 Total current assets 17,276 Current liabilities: amounts falling due within one year Creditors and accruals (7) - Total current liabilities - Net current assets / (liabilities) 17,276 Net assets 17,681 Funds Unrestricted funds 17,681 Restricted funds - Total funds 17,681 |
2022 Restricted £ - - 543 48,924 49,467 600 600 48,867 48,867 - 48,867 48,867 |
2022 Total £ 405 405 543 66,200 66,743 600 600 66,143 66,548 17,681 48,867 66,548 |
2021 Total £ 1,256 1,256 485 23,176 23,661 600 600 23,061 24,317 16,752 7,565 24,317 |
|---|---|---|---|
For the year ending 31 August 2022 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 12/4/2023
Claire Crabtree (Trustee)
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New Hall Kidz Limited
Notes to the accounts
for the year ended 31 August 2022
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
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New Hall Kidz Limited
Notes to the accounts
for the year ended 31 August 2022
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.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
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.
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New Hall Kidz Limited
Notes to the accounts continued
for the year ended 31 August 2022
| 2 Grants and donations BBC Children in Need Charles Hayward Foundation Garfield Weston Foundation Kelly Family Charitable Trust The Albert Hunt Trust The Charles & Elsie Sykes Trust The Scurragh Wainwright Charity 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2022 Unrestricted funds £ - - - - 2,000 - - 2,000 |
2022 Restricted funds £ 56,707 5,000 15,000 5,000 - 2,000 5,000 88,707 |
2022 Total funds £ 56,707 5,000 15,000 5,000 2,000 2,000 5,000 90,707 2022 £ 42,699 3,552 (3,552) 2,135 44,834 |
2021 Total funds £ 27,850 - - - - - - 27,850 2021 £ 40,089 3,509 (3,509) 2,441 42,530 |
|---|---|---|---|---|
The average number of employees during the year was 2, being an average of 1.6 full time equivalent (2021: 2, 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 £ BBC Children in Need 7,565 Kelly Family Charitable Trust - The Charles & Elsie Sykes Trust - The Scurrah Wainwright Charity - Charles Hayward Foundation - Garfield Weston Foundation - 7,565 |
Incoming £ 56,707 5,000 2,000 5,000 5,000 15,000 88,707 |
Outgoing £ 47,405 - - - - - 47,405 |
2022 £ 2,135 Transfers £ - - - - - - - |
2021 £ 2,441 Balance c/f £ 16,867 5,000 2,000 5,000 5,000 15,000 48,867 |
|---|---|---|---|---|
Fund name
BBC Children in Need
Kelly Family Charitable Trust
The Charles & Elsie Sykes Trust
The Scurrah Wainwright Charity
Charles Hayward Foundation Garfield Weston Foundation
Purpose of restriction
Towards salary costs and general running expenses, to facilitate for public benefit the rehabilitation of persons of HMP New Hall through safe and stimulating play provision for all visiting children.
To assist in funding equipment and salary costs in running a visitor centre for mums and children.
Towards delivering sessions for children on domestic visits, family days and lifer days for visiting children and young adults visiting loved ones in HMP and YOI New Hall.
Contribution towards resources for open access play facilities for children and young adults visiting family members in HMP and YOI New Hall. Towards the costs of a play facility.
To facilitate play, engagement, contact and support for families visiting a loved one in HMP New Hall.
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New Hall Kidz Limited
Notes to the accounts continued
for the year ended 31 August 2022
| 5 6 **7 ** |
Tangible assets Cost At 1 September 2021 Additions At 31 August 2022 Depreciation At 1 September 2021 Charge for year At 31 August 2022 Net book value At 31 August 2022 At 31 August 2021 Debtors and prepayments Prepayments Creditors and accruals Accruals |
£ 1,771 - 1,771 1,325 446 1,771 - 446 Computer equipment |
£ 12,385 - 12,385 12,385 - 12,385 - - Fixtures & Fittings |
£ 9,182 - 9,182 8,372 405 8,777 405 810 2022 £ 543 543 2022 £ 600 600 Equipment |
Total £ 23,338 - 23,338 22,082 851 22,933 405 1,256 2021 £ 485 485 2021 £ 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 by key management personnel were £29,099 (previous year: £17,516).
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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 2022
| 2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 2,000 - Total income 2,000 - Expenditure Salaries NICs and pensions 209 5,376 Freelance worker - - Play equipment - - Travel - - Insurance - - Independent examination - - Other payments - 15 Depreciation 851 1,061 Grants repayable - - Project costs 11 128 Enhancing play areas - 1,000 Bank charges - - Total expenditure 1,071 7,580 Net income / (expenditure) 929 (7,580) Fund balances brought forward 16,752 24,332 Fund balances carried forward 17,681 16,752 |
2022 Restricted funds £ 88,707 88,707 44,625 427 - - 628 600 - - - 1,075 - 50 47,405 41,302 7,565 48,867 |
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 |
2022 Total funds £ 90,707 90,707 44,834 427 - - 628 600 - 851 - 1,086 - 50 48,476 42,231 24,317 66,548 |
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 |
|---|---|---|---|---|
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