# FRONTLINE PARTNERSHIP 

Registered Charity number 1099813 Registered Company number 04503616 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021 

Community Accounts Service 



## FRONTLINE PARTNERSHIP 

## CONTENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|ce|
|Page|
|Legal|and|Administrative|Information|1|
|Trustees|Annual|report|2-11|
|Independent|Examination|report|12|
|Statement|of|Financial|Activities|13|
|Balance|Sheet|14|
|Notes|forming|part|of the|financial|statements|15-18|

**----- End of picture text -----**<br>


rc 



## FRONTLINE PARTNERSHIP 

## LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 30 SEPTEMBER 2021 

## science 

## anita 

|Registered company number|04503616|
|---|---|
|Registered charity number|1099813|
|Registered Address|Montbazon Court|
||Cleves Avenue|
||Brentwood|
||S$S14 4WB|
|Trustees|K Bickford|
||J Clayton|
||P Jordan|
||M Hill|
||P Burfield|
||L Newton|
||M Hayton|
|Company Secretary|G Soper|
|Bankers|Santander|
||Birmingham|
||B16 8PE|
|Independent Examiner|Community360|
||Winsley's House|
||High Street|
||Colchester|
||Essex|
||CO11UG|



er 1 



## FRONTLINE PARTNERSHIP 

## TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## GOVERNING DOCUMENT 

Frontline Partnership is a company limited by guarantee governed by it’s Memorandum and Articles of Association dated August 2002. It is registered as a charity with the Charities Commission. Anyone over the age of 18 can become a Friend of the Company and there are currently 10 Friends, each of whom agrees to contribute £1 in the event of the charity winding up. 

## APPOINTMENT OF TRUSTEES 

The Board as a whole fulfils the role of an Appointments Committee. New Directors and Trustees are agreed after consideration of the skills and experience required and of the candidates ability to meet these requirements. 

## TRUSTEE INDUCTION OF TRUSTEES 

An induction programme is in place to familiarise new Directors and Trustees with the activities of the company. 

## ORGANISATION 

The Board administers the company, meeting at least quarterly. Sub committees are established, with relevant terms of reference when specific needs arise. Management of the organisation is primarily undertaken by the Chief Operations Officer. It is the responsibility of the Management, Directors/Trustees to ensure that appropriate policies and procedures are adopted and applied, for the effective conduct of the company’s affairs. A manual has been compiled for this purpose and has been adopted by the Board. Procedures are thereviewedBoard andat leastamendedannuallyby onManagement a rolling basis.on an on-going basis and policies are reviewed by. 

## RELATED PARTIES 

During 2020/21, Frontline continued to enjoy a close relationship with Sawyers Church and also continued to work closely with a wide range of voluntary and statutory organisations and businesses including: 

Essex County Council Brentwood Borough Council L&G Montbazon Court Local Employers CVS Brentwood Essex County Council Forum Essex Mental Health Community Social Services Team The Community Tree Batias Chicken & Frog Bookshop 

2 



## FRONTLINE PARTNERSHIP 

## TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021 

## RISK MANAGEMENT 

The Directors/Trustees have adopted a method of identifying and weighing the main risks faced by Frontline Partnership to reflect the probability of occurrence and severity of impact in a composite score. These risks are considered against the policies, systems and procedures that are in place, to ensure that all reasonable efforts have been made to minimise any incidence of these risks materialising and of the impact should they do so. This includes the re-consideration of the insurance cover held for Frontline Partnership. 

This method specifies six categories of risk, spanning twenty-three specific risks and the most significant of these are those that pose a threat to our clients and the resilience on grant funding for the continuance of our operations. 

The Board is satisfied that our policies, systems and procedures are sufficiently robust to address the risks identified and undertakes annual reviews to ensure that changes are made where necessary. 

## OBJECTIVES AND ACTIVITIES 

The objects of the charity shall be to promote the benefits of people with a learning disability and/or other disabilities or disadvantages, especially but not exclusively through the provision of quality services and facilities, including support services, advice, advocacy and funding. 

Frontline Partnership enables and supports these people to live full and productive lives through active inclusion, participation and contribution, mainly within the Brentwood community. The aims are: 

To promote emotional and spiritual growth through mutually supportive friendships, shared experiences and valued roles. 

To create initiatives that develop and enhance the practical, social and creative skills that redefine people as active participants in the community rather than passive recipients of care. 

## PROJECTS 

In planning the activities of the charity, the Board has had regard to the advice issued by the Charity Commission in December 2013 on “Public Benefit”. 

The charity's objectives are achieved through projects that offer community-based experiences to those who are at risk of being excluded from manyofthe simple pleasures and experiences of everyday life. These projects include: 

3 



## FRONTLINE PARTNERSHIP TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021 

A supported employment scheme — Hoursworth Support for an inclusive social club run by Sawyers Church — Tuesday Club Inclusive dance nights for young people (suspended during Covid-19) — Starburst A community café in partnership with Sawyers Church — Crown Café A community café at Montbazon Court — Crown Café Creative arts projects — Café Art/Sensory Art Summer events to promote community over the summer period — Summer Schools A community horticultural project — The Gates Essex County Council Wellbeing Project — 12 month pilot community inclusion scheme 

Bakery The baking groups on a Thursday are everybody’s favourite groups! = z The ideas are fantastic and if you are fortunate enough to get an < invitation to lunch the food is delicious!! There is always a waiting oa groups of 6-8. Each member of the group is encouraged to ay RR list for this project, and it is easy to understand why. There are 2 ahs suggest a favourite ‘dish’ to make and is invited to ‘teach’ the testimonygroup if they to theare wonderfulhappy to. friendshipsThe laughter thatand have developedencouragement overis So A the last year. 

## Crown Café 

This has been a challenging year due to various ‘lock downs’ and difficulty with funding not being renewed — thank you to Sawyers church for giving us funds to enable us to continue running a café during this difficult period. The cafes have been well attended and all necessary Covid precautions taken. The much-reduced staff team have gone above and beyond to ensure the café has been able to operate giving opportunities for meeting up with friends and reducing feelings of loneliness and isolation. Our Tuesday lunch and Friday coffee morning at Montbazon Court have been missed and the residents were delighted to welcome the team back. Numbers have been consistently high, and confidence has grown when people have seen the Covid precautions we have taken 

## Café Art 

The main concept of Frontline’s Café Art is to give the opportunity for clients to enjoy the art making process. It is a sensory exercise aimed to promote motor and visual stimulation. 

Café Art is held on Wednesdays with both morning and afternoon sessions (approximately 6 to 8 clients plus carers each session). Covid protection and hygiene requirements have been maintained throughout. 

4 



## FRONTLINE PARTNERSHIP TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021 

The interaction between carers and clients during art sessions has been consistent. Clients have expressed delight in the creative process of the art activities as well as enjoyed the socialising aspect. The art sessions have generally been joyful for all clients and we have had many new people coming to join the groups. 


**----- Start of picture text -----**<br>
atIn theAugust Brentwood2021 weLibrary,had our whichfirst Art wasExhibition a great — PT : _ a<br>theirsuccess. artworkClients andhad donationsthe opportunity were ohnto  tosell ¥ | 7. gw (e £ | = a ) aSeee<br>Frontline in appreciation of the amazing work | : = . f. ry =| ie ~<br>they do for the community. The plan is to Fe é — Bat Dw 1. ee *s<br>repeat the event in August 2022 and all the ay | Pip ghewd Tp. Ey r<br>Café Art clients are looking forward to<br>repeating the experience.<br>Tuesday Club<br>Tuesday Club continued to play a significant role in enabling people to<br>connect in a relaxed informal setting. This was even more important<br>during the period of the Covid 19 lockdowns that affected so many ‘<br>people when social interaction was limited. Closely following local shite Hi<br>and national guidelines and being aware of local care homes Fan ,<br>restrictions on social activities, we were able to continue for much of<br>the time during this challenging period with reduced number ona WT se<br>rota basis. = A me<br>**----- End of picture text -----**<br>


As is normal during the summer breaks, we organised local walks through the countryside. The only downside being we were unable to visit the local pubs as part of this walk. This did not stop the all-important opportunities to enjoy the countryside, exercise and chat to friends (socially distanced of course). 

## Summer Schools 


**----- Start of picture text -----**<br>
; We ran our usual summer schools with a few tweaks to ensure Covid<br>t "lal ~ compliance. New for this year was the Great Frontline Bake Off. The<br>Vv? 1 participants were split into 2 teams who created their master pieces, these<br>ie a _ were then assessed by our [judges] — see photo. raed a<br>fi e » Our art, drama and cookery groups were<br>Brass | school picnic was a great success, and we all 4Co —<br>ria.AZ¥aeare) = enjoyed  by everyone.the walk in the parkOur annual after s l u nchmmer andthe " | _ — aee alesYs<br>eee creation of animal shapes using dried leaves. = PR<br>= Sadly, the cream tea had to be postponed but<br>we look forward to this in 2022! > a<br>Re ae<br>**----- End of picture text -----**<br>




## FRONTLINE PARTNERSHIP 

## TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021 

## ECC Community Wellbeing Project 


**----- Start of picture text -----**<br>
Essex County Council ae a ol<br>- funded the Essex i oe a :<br>a<br>4 Wellbeing Project : ean 4 j se sie<br>which started in full<br>‘ mY: fa<br>= i swing in September Vy fam) hi}<br>; Pn b 2021. The project ea ett Soa aE eee |<br>4 —— . 2 aimed to promote Bs ar csciie t tiene<br>Senin: inclusion in the<br>**----- End of picture text -----**<br>


community and develop new opportunities for adults with learning disabilities in Brentwood and the surrounding areas. Staff employed on the project began liaising with clients and finding out what people enjoy doing and would like to see more of in Brentwood. Businesses and voluntary organisations in Brentwood were contacted to see what they offer in the community for adults with learning disabilities. From these initial talks several new activities began. 


**----- Start of picture text -----**<br>
bat<br>THEaisee | ES<br>The Gates Project Report Jan 2020 — Sept 2021<br>**----- End of picture text -----**<br>


## In a Nutshell: 

Since our last report in we have welcomed a couple of new participants, successfully delivered several workshops, and we are currently exploring the delivery of ‘Foodie’ evening classes. 

## Attendees: 

The below table illustrates a direct comparison between attendance 2018 - 2019 

|DAY|Clients|Staff<br>Supported|Volunteers|Volunteers|Total on Site|
|---|---|---|---|---|---|
|||Volunteers||||
|||Work||||
|||placements||||
||2020|2020<br>2020<br>2021|2020|2021|2020<br>2021|
||2021|2021||||
|ee <br>Wednesday <br>Thursday|Fee PL<br>|<br>|<br> [7 [10 [2 [3 |<br>[|<br>[4<br>[10[8[3[3|<br>[|<br>[3|||ft i<br>|3/4_({43 (| 16/17<br>[3<br>[a6|i|||



6 



## FRONTLINE PARTNERSHIP 

## TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021 

Donations and Fundraising: We received numerous donations throughout 2020- 2021. 

Table 1: Fundraising Events 

## Fund Raising 

||3000|||||||||
|---|---|---|---|---|---|---|---|---|---|
||2500|||||||||
||2000||||||||||
||1500<br>1000|||]<br> |<br>i}|||1<br>||il<br>||||
||qo|WM)<br>2017|Tih<br>2018|Tmt<br>2019|i}<br>2020||it<br>2021|2022||
|@ xmas||||||||||
|w Spring &PlantSales||1636|1803 2287.5||||2411|||
|sSummer||916.5|1677.2|1785|||1940|||
|@ Pop up||688||1055||||||
|® Quiz Night||1520|1478.3|1767||||||
|wCream Tea|||290||||275|||
|mPlant<br>& Producesales||927|833.05|357|1580||1762|40||
|Dell Music||||595|||500|||
|Live Music|||||947|||||
|m NGS|||||||1027|||
|=ws|||||||1405|||
|@xmas|||m Spring &Plant|||Sales|@Summer||@Pop up|
|®Quiz|Night||mCream Tea||||m Plant& Produce sales ™Dell Music|||
|LiveMusic|||@NGS||||BWS|||



Table 1 shows funds raised at our various fundraising events. Workshops: 

Over the last year we have trialled and delivered a couple of workshops. 

aee 7 



FRONTLINE PARTNERSHIP 

## TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021 

## Fragrant Flowers: 

The Fragrant Flowers workshop was delivered by florist Simon Riches and the catering was create by Mary Yiannoullou. 


**----- Start of picture text -----**<br>
Ries SeFZ SS Skee \\(wen le“gees= F So Ste PR el;Fe<br>— \ os 4 2 fo te Pe, mer ig:<br>lien ee — => S : a ‘ he 3 on oe Su - . A<br>Guise el ge EEO coe ws<br>Walk hee ges ag 28<br>NS Mire | ay RE. 2<br># y ar Gs ie<br>Fs + ~ <a , ; i % £ ,, a<br>Wreath Making:<br>mS or i % * 2 é eee<br>a} ee be ae OR<br>- r -~fi|--iaita!<br>eS Ve<br>at es ban eee Le (RRS<br>ae thon a2 Sage Pe 3 ‘4. wl<br>**----- End of picture text -----**<br>


| 

8 



## FRONTLINE PARTNERSHIP 

## TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021 

## The Classroom: 

In addition to our workshops, our classroom has allowed us to explore more‘ life skills learning’ with participant directed cooking classes. 


**----- Start of picture text -----**<br>
,<br>y el mS Pee ee ke<br>A we<br>**----- End of picture text -----**<br>


## DATA PROTECTION 

Frontline Partnership is registered with the Information Commissioners Office. The Data Protection policy is regularly reviewed to ensure Frontline remains compliant with legislation. Adequate and relevant data is kept up to date and processed in accordance with the rights of data subjects under this Act. 

: 

## IT 

Microsoft Cloud 365 is used to facilitate the flexible working by our staff over different sites and remotely. We maintain a contract with Progressive Apse to ensure that our IT operations run smoothly and our compliant with data security requirements. 

## INTERNAL AUDITS 

To ensure that procedures are implemented effectively, the Directors have implemented a programme of vigilance by the way of internal audits. Recommendations are given to the Board by the Chief Operations Officer and these are discussed and implemented to ensure the safe and efficient running of the organisation. 

9 



## FRONTLINE PARTNERSHIP 

## TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021 

## FINANCIAL REVIEW 

Income for the year was £235,686 (£42k up on last year), although this included advance funding for next year from Sawyers Church mainly for the Crown Café, £50,000, and Essex County Council (ECC) for the Community Wellbeing Pilot, £25,000. The ECC Hoursworth contract came to an end mid-year, driving a restructuring of some of our services. This was partially mitigated, however, by Sawyers Church and ECC Community Wellbeing funding. Plans are also in place for new funding streams going into 2021/22, some of which have already been secured eg. National Lottery Community Fund. Surplus for the year totalled £61,878 and total funds held at Sept 30" 2021 were £221,211. Within this total, £111k is restricted to various services and £85k is unrestricted for use such as re-launch/expansion of services following move to new premises circa end 2023, operating reserves and general use to support us through the Covid pandemic. A further £25k is designated Personnel reserve. 

## RESERVES POLICY 

An operational reserve of £32,000 is held equal to two months of full operating costs. 

## VOLUNTEERS 

Frontline is very appreciative of all the work done our volunteers working across every project. 

## PLANS FOR FUTURE PERIODS 

Frontline Partnership is dependent upon funding contracts and grants and we will continue to explore various sources of income by submitting applications for funding from various and varied providers. 

In accordance with our purpose, Frontline Partnership will continue to consult with it’s beneficiaries and will be led by their needs and aspirations for future opportunities and support requirements. 

DIRECTORS/TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS Company law requires the Directors/Trustees to prepare financial statements that give a true and fair view ofthe state of affairs of the company at the end of the financial year and of it’s surplus or deficit. In doing so the Directors/Trustees are required to: 

## Select suitable accounting policies and apply them consistently 

Make sound adjustments and estimates that are reasonable and prudent Prepare the financial statements on the going concern basis unless it is appropriate to presume that the company will not continue in business. 

10 



## FRONTLINE PARTNERSHIP 

## TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021 

The Directors/Trustees are responsible for maintaining adequate accounting records which disclose with reasonable accuracy, at any time, the financial position of the company and enables them to ensure that the financial statements comply with the Companies Act 2006. The Directors/Trustees are also responsible for safeguarding the assets of the company and hence for taking responsible steps for the prevention and detection of fraud and other irregularities. 

In accordance with company law, as the company Directors/Trustees, we certify that: So far as we are aware, there is no relevant information of which the company’s Examiners are unaware 

As the Directors/Trustees of the company we have taken all steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the company’s examiners are aware of that information. 

## EXAMINERS 

A resolution will be proposed at the Annual General Meeting that CCVS be re-appointed as Examiners to the charity for the ensuring year. 

By order of the Directors/Trustees 

a[KZ][ Cyl] JENATHAN CLAYTCH Le vesecsssrsee nh stein Director/Trustee sa auonieanceeceneramereenreremeecanhE Name 

22"? June 2022 

11 



## FRONTLINE PARTNERSHIP 

## INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021 

i |report on the accounts of Frontline Partnership for the year ended 30 September 2021 which are set out on pages 13 to 18. 

Respective responsibilities of trustees and examiner 

The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed. 

- It is my responsibility to: - Examine the accounts under section 145 of the Charities Act, - To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and 

- - To state whether particular matters have come to my attention. 

## Basis of independent examiner’s Statement 

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the view given by the accounts. 

## Independent examiner’s statement 

In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- - the accounts did not accord with the accounting records; or 

- the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair’ view which is not a matter considered as part of an independent examination. 

| 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. 

Shelley-Marie Rudling FMAAT AATQB for and on behalf of: Community360 Winsley’s House, High Street, Colchester, Essex Sl _ Date 23/06/2022 

se 12 



## FRONTLINE PARTNERSHIP 

## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021 

|STATEMENT OF FINANCIAL ACTIVITIES<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|STATEMENT OF FINANCIAL ACTIVITIES<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|STATEMENT OF FINANCIAL ACTIVITIES<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|STATEMENT OF FINANCIAL ACTIVITIES<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|STATEMENT OF FINANCIAL ACTIVITIES<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|STATEMENT OF FINANCIAL ACTIVITIES<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|STATEMENT OF FINANCIAL ACTIVITIES<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|
|---|---|---|---|---|---|---|
|i<br>EEE|||||||
|||Unrestricted|Restricted|Designated|2021|2020|
||Note|Fund|Fund|Funds|Total|Total|
|||£|£|£|£|£|
|Incoming resources|||||||
|Incoming resources from generated funds|||||||
|Donations and legacies|2|6,557|68,061|-|74,618|40,688|
|Investment income||14|-|-|14|716|
|Incoming resources from charitable|3|18,957|142,097|-|161,055|152,087|
|activities|||||||
|Total incoming resources||25,527|210,158|-|235,686|193,492|
|Resources expended|||||||
|Charitable activities|4|5,429|154,419|11,751|171,599|186,752|
|Raising funds|4|1,660|549|-|2,209|4,683|
|Total resources expended||7,089|154,968|11,751|173,808|191,435|
|Net outgoing resources||18,439|55,190|(11,751)|61,878|2,056|
|before transfers|||||||
|Gross transfers between funds|9|1,716|(7,453)|5,737|-|-|
|Net outgoing resources before||20,155|47,737|(6,014)|61,878|2,056|
|other recognised gains/losses|||||||
|Net movement in funds||20,155|47,737|(6,014)|61,878|2,056|
|Funds at 1 October 2020||64,676|63,760|30,896|159,331|157,274|
|Funds30September2021|9|84,831|111,497|24,882|221,210|159,331|



The notes on pages 15 to 18 form part of these accounts. 

a 13 



## FRONTLINE PARTNERSHIP 

## BALANCE SHEET FOR THE YEAR ENDED 30 SEPTEMBER 2021 

|||2021|2020|
|---|---|---|---|
||Notes|£|£|
|Current assets||||
|Debtors<br>Cash at bank and in hand|6<br>7|1,215<br>220,475|1,161<br>159,359|
|Total current assets||221,690|160,520|
|Creditors: amounts falling|8|(480)|(1,189)|
|due within one year||||
|Net current assets/(liabilities)||221,210|159,331|
|Total assets less current liabilities||221,210|159,331|
|Capital and reserves||||
|Unrestricted reserves|9|84,831|64,676|
|Restricted reserves|9|111,497|63,760|
|Designated reserves|9|24,882|30,896|
|TotalFunds||221,210|159,331|



For the year ended 30 September 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. 

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 

The director's acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. 

These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies regime. 

The directors declare that they have approved the accounts above. 

Signed 


**----- Start of picture text -----**<br>
r : / f feo Date 22nd June 2022<br>**----- End of picture text -----**<br>


Mary Hill - Director 

ee 14 



## FRONTLINE PARTNERSHIP _ NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021 i 

## 1. Accounting policies 

## Basis of the preparation of the accounts 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)- (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 "Cash flow statements". 

## Incoming resources 

All material incoming resources have been included on a receivable basis i.e they are included if the date receivable falls within the period covered by these accounts. 

## Resources expended 

These have been analysed using a natural classification. 

## Depreciation 

Fixed Assets acquired for use by the company are capitalised and depreciated over their estimated useful life, unless this is under 2 years or they cost less than £500. 

|2.|Incoming Resources|Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||Funds|Funds|2021|2020|
|||£|£|£|£|
||General donations|6,557|5,259|11,815|2,708|
||Grants:|||||
||The Gates|-|62,803|62,803|37,980|
|||6,557|68,061|74,618|40,688|
|3.|Income from Charitable activities|Unrestricted|Restricted|Total|Total|
|||Funds|Funds|2021|2020|
|||£|&|£|£|
||Activity fees<br>Cafe Sales|-<br>3,994|4,254<br>3,606|4,254<br>7,599|6,991<br>12,921|
||Other Sales & Income|108|-|108|301|
||Essex CC<br>: HoursWorth|-|45,481|45,481|117,833|
||Other Grants|12,620|85,655|98,275|7,000|
||Furlough Scheme Income|2,236<br>18,957|3,102<br>142,097|5,338<br>161,055|7,040<br>152,087|



15 

Y 



## FRONTLINE PARTNERSHIP 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021 

|i|i|i|i|i|i|
|---|---|---|---|---|---|
|4. Resources expended|Unrestricted|Restricted|Designated|Total|Total|
||Funds|Funds|Funds|2021|2020|
||£|£|£|£|£|
|Cost of charitable activities||||||
|Staff,tutors and other costs|5,274|119,410|11,751|136,435|147,569|
|Stafftraining<br>Rental payments<br>Insurance and travel|-<br>-<br>-|198<br>7,660<br>1322|-<br>-<br>-|198<br>7,660<br>1,322|2,402<br>5,160<br>1,636|
|Print, postage & stationery<br>Telephone<br>Minorequipment<br>Professional fees|53<br>-<br>-<br>-|1,143<br>1,854<br>7,948<br>4,647|-<br>-<br>-<br>-|1,196<br>1,854<br>7,948<br>4,647|1,129<br>2,376<br>9,335<br>6,862|
|IT costs|-|5,810|-|5,810|4,736|
|Other|101|218|-|319|1,034|
|Advertising<br>Events|-<br>-|-<br>4,209|-<br>-|-<br>4,209|477<br>4,035|
||5,429|154,419|11,751|171,599|186,752|
|Cost of raising funds||||||
|Other café & project costs|1,660|549|-|2,209|4,683|
||1,660|549|-|2,209|4,683|
|Total|7,089|154,968|11,751|173,808|191,435|
|5. Staffcosts||||Total|Total|
|||||2021|2020|
|||||£|£|
|Wages and salaries||||136,435|147,569|
|||||136,435|147,569|



The total average number of employees during the period was 32. No staff received salaries at a rate of more than £60,000 per annum. 6. Debtors 

|Debtors|Total|Total|
|---|---|---|
||2021|2020|
||£|£|
|Prepayments<br>Debtors|571<br>645<br>1,215|549<br>612<br>1,161|



————.-$erroananrv—"™™"—' 



## FRONTLINE PARTNERSHIP 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021 

|NOTES TO THE FINANCIAL STATEMENTS<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|NOTES TO THE FINANCIAL STATEMENTS<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|NOTES TO THE FINANCIAL STATEMENTS<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|NOTES TO THE FINANCIAL STATEMENTS<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|NOTES TO THE FINANCIAL STATEMENTS<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|NOTES TO THE FINANCIAL STATEMENTS<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|NOTES TO THE FINANCIAL STATEMENTS<br>FOR THE YEAR ENDED 30 SEPTEMBER 2021|
|---|---|---|---|---|---|---|
|seme<br>gimmie|||||||
|7.|Cash funds||||Total|Total|
||||||2021|2020|
||||||£|£|
||Bank current accounts||||34,264|22,783|
||Bank deposit accounts||||185,475|135,462|
||Petty cash||||736|1,175|
||||||220,475|159,359|
|8.|Creditors: falling due within a year||||Total|Total|
||||||2021|2020|
||||||£|£|
||Accruals<br>Other creditors||||480<br>-|480<br>709|
||||||480|1,189|
|9.|Statement ofFunds|As at|Income|Expenses|Transfers|As at|
|||01/10/20|||Between|30/09/21|
||||||Funds||
||Unrestricted funds||||||
||General reserve|16,074|-|4|-|16,070|
||Operating reserve|32,000|-|-|-|32,000|
||Working Capital|-|-||20,000|20,000|
||Montbazon|-|-|-|-|-|
||Crown Café|-|7,019|7,735|716|-|
||Frontline Fund|16,602|18,508|(650)|(19,000)|16,760|
||Total unrestricted funds|64,676|25,527|7,089|1,716|84,831|
||Restricted fund||||||
||Hoursworth<br>The Gates|32,210<br>11,920|45,481<br>73,409|69,438<br>59,182|(5,737)<br>-|2,576<br>26,147|
||Starburst Dance Nights|917|-|Ss|-|917|
||AD Charitable Trust<br>(SummerSchool)|1,637|1,027|1,585|-|1,079|
||Café Art Fees|12,722|5273|8,324|-|9,671|
||Mount Trust (Drama)|3,302|-|120|(1,000)|2,182|
||Baking<br>Montbazon|992<br>-|4,318<br>5,651|2,949<br>2,555|-<br>1,404|2,361<br>4,500|
||Sawyers Church|-|50,000|3,246|(2,120)|44,634|
||ECC CommunityWellbeing|-|25,000|7,569|-|17,431|
||Total restricted funds|63,760|210,159|154,968|(7,453)|111,498|
||Designated funds||||||
||Personnel reserve|30,896|-|11,751|5,/37|24,882|
||Total unrestricted funds|30,896|-|11,751|5,737|24,882|
||Totalfunds|159,332|235,686|173,808|-|221,211|



## ———<—_$. $$ 

———————_—_—_—_— 7 



NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021 

SSE 

## FRONTLINE PARTNERSHIP 

nc i i ieee tr 

## 9. Statement of funds continued 

Frontline Fund had previously been classed as restricted, however the funds are treated more as a reserve and do not have a specific purpose in restricted terms. Therefore this was moved to unrestricted in this financial year. 

## 10. Transactions with Trustees 

No trustees were paid remuneration 

## 11. Key Management Personnel 

During the year, total remuneration of £44,814.96 (2020 £50,430.73) was paid to key management personnel. The remuneration of key management personnel is decided upon and authorised by the trustees. 

## 12. Going Concern 

These accounts are prepared on a going concern basis. 

|13.|Previous Year Statement of||Unrestricted|Restricted|Designated|2020|
|---|---|---|---|---|---|---|
||Financial Activities|Notes|Fund|Fund|Fund|Total|
||||£|£|£|£|
||Incoming resources||||||
||Incoming resources from generated funds||||||
||Donations and legacies|2|1,708|38,980|-|40,688|
||Investment income||716|-|-|716|
||Incoming resources from charitable|3|23,020|129,067|-|152,087|
||activities||||||
||Total incoming resources||25,444|168,047|-|193,492|
||Resources expended||||||
||Charitable activities|4|18,954|167,799|-|186,752|
||Raising funds|4|3,509|1,174|-|4,683|
||Total resources expended||22,463|168,973|-|191,435|
||Netoutgoing resources||2,982|(925)|-|2,056|
||before transfers||||||
||Gross transfers between funds||30,065|(30,972)|908|-|
||Net outgoing resources before||33,047|(31,898)|908|2,056|
||other recognised gains/losses||||||
||Net movement in funds||33,047|(31,898)|908|2,056|
||Funds at 1 October 2019||31,629|95,657|29,988|157,274|
||Funds30September2020|8|64,676|63,759|30,896|159,331|



ee 

18