## **Alternatives Trust East London**
**Trustees Annual Report and Unaudited Financial Statements Period ended 31 March 2022**
Charity registration - 1103724
**Period ended 31 March 2022**
**Alternatives Trust East London** Annual report and financial statements
## **Contents**
|**Contents**||
|---|---|
|Legal and administrative information|4|
|Trustees annual report|5|
|Objectives and activities|5|
|Achievements and performance in the year|5|
|Structure, governance & management|8|
|Financial review|9|
|Statement of Board of Trustees’ responsibilities|9|
|Independent examiner’s report|11|
|Statement of fnancial activities|13|
|Balance sheet|14|
|Notes to the fnancial statements|15|
Charity number 1103724
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**Alternatives Trust East London** Annual report and financial statements
**Period ended 31 March 2022**
## **Legal and administrative information**
Charity name
Alternatives Trust East London
Other names
Alternatives Alternatives Crisis Pregnancy Centre
Charity registration no.
1103724
Registered office and contact details
Forrest House 63 Rowntree Clifford Close Liddon Road Plaistow London E13 8AB
Trustees
Christopher Andrew Christina Baby John Coombs Revd Canon Ann Easter (chair) (appointed 19 February 2021) Francesca Ojefua Andy Pople Rebecca Watherston (appointed 1 January 2021)
Independent examiner
Andy Nash Accounting & Consultancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU
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**Alternatives Trust East London** Annual report and financial statements
## **Trustees annual report**
The Board of Trustees submit their annual report and the financial statements of Alternatives Trust East London for the period ended 31 March 2022.
The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Society’s governing document and the provisions of the ‘Charities SORP (FRS 102) - 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) second edition (effective 1 January 2019)’, and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
## Objectives and activities
The trust’s objects are the advancement of education and preservation of health. The policies adopted in furtherance of these objects are the provision of education in the subject of pregnancy and termination of pregnancy, the preservation and protection of women’s health, and the provision of counselling and assistance to women and their partners and families who are suffering as a result of pregnancy or related matters, and there has been no change in these during the year.
The trustees have paid due regard to the guidance issued by the Charity Commission on public benefit in deciding what activities the trust should undertake as outlined in section 4 of the Charities Act 2011.
## Achievements and performance in the year
## Family Support
Yetty took up the role of Casework Coordinator in February, a new post we created to manage the increased numbers of referrals during the Covid pandemic. But numbers have continued to increase. Yetty has the first appointment with each new client, then depending on need allocates them to one of the Support Workers to look after them.
The main issue people are struggling with is having No Recourse to Public Funds on their immigration status, so they cannot claim benefits, so she and one of our volunteers are training to improve their skills in immigration casework.
Many of our casework cases take years to resolve, sometimes people come to us with big casework needs and sometimes small. In 2021-22 we resolved 149 casework requests, including:
- 20 requests for support with finding better accommodation
- 12 clients started training or education and 10 started volunteering
- Supported 10 clients to access appropriate benefits for the first time
- 92 clients supported with form filling and referrals
- 7 clients obtained Leave to Remain and 4 had the NRPF condition lifted
Even while cases are being worked on, women are better emotionally because they have support.
“I had problems with social care and they were there for me, gave me lots of support. I felt supported when there was nobody there to support me.”
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**Alternatives Trust East London**
**Period ended 31 March 2022**
Annual report and financial statements
“When I was pregnant and homeless I asked for Alternatives help. I now have a house and financial support. I want to appreciate each and every member of Alternatives for their strong support and care toward my homeless issues. The past few days of my life has been a terrible experience for me and my little girl, but with your support we overcame the challenge.”
## We Are Family
We Are Family continued as it has all through the pandemic with a weekly meeting held on Zoom with around 14 mums each week. Topics alternate between meeting children’s needs and parent’s wellbeing. The kind of issues we have covered in the year are children’s physical, social, emotional needs – what they are and how to support them. And subjects for parents like hopes for the future, relationships, conflict management, stress and coping strategies. This makes a real difference to children and families.
“They talk about how to associate with your kids and support them and it helped a lot. When I learned some parenting skills it was better for them. Before I do shouting, now I do more talking with them than shouting.”
We were delighted to have started physical We Are Family meetings again in September. These are social gatherings once a month in the large venue of the Swift Centre. It’s been so good to get together again! There is food and drink, games and crafts, information, and a clothes/toys stall.
## Forest School
During the year a small group of up to five families enjoyed some weekly Forest School sessions at nearby Kaizen Primary School. It was a great chance for our urban children to experience nature in their lovely environment with an orchard, field, pond, mud kitchen and outdoor play equipment. We will take some lessons from this to use in our garden.
## Creche
Our new Childcare Worker Fateha has noticed that children in the creche need help with their verbal skills and there is lots of singing and storytelling in our creche room. This has been newly furnished and equipped thanks to Comic Relief.
The Family Support team make regular check ins with the families they support. They provide advice and help with parenting as well as advocacy and referring to other sources of support. The team is: Yetty, Sheron, Jade, Nirupa, Karen and Kate.
“It gave me courage and strength to look after my children”
## Baby bank
We are very grateful for generous donations of clothes and shoes for children aged 2 and under, and equipment like cots, buggies, and Moses baskets. These are given out to our families in need including Alternatives’ families and to people referred by Maternity Mates, Newham Nurture, Acorn midwives and Children’s Centres.
## Food Club
In October this year we launched a Food Club as a more empowering way of supporting families in longer term food poverty. We supported a huge number of families during Covid with parcels of food and essentials, but needed a more sustainable long-term solution to the need in Newham that is sadly not going away.
Food Club is organised by Mavis, a former member of WAF who says: “we created Food Club to bring mums together to share ideas and recipes and give them the means to get balanced meals for their families each week. Each Wednesday between 16 and 20 families (with up to 6 people in each) come to the garden at Forrest House. For a weekly fee of £2-3.50 depending on family size, they select between 14 and 20 items of food. Most of this is surplus food donated by businesses and distributed by The Felix Project, City Harvest and Tin in a Bin.”
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We joined the Newham Food Alliance (which is a council led VCFS network) during the pandemic and they have been a huge help by distributing funds to us and have also helped our transition to becoming a Foodclub.
“You have saved my life and my family’s life. You don’t know how much it means to me to know that every week I will have food for my children.”
“Food Club has taken away the stress of having to go to people every week and beg for food, or money to do shopping. I know that even if I have only £2.00 or no money at all, I can go home with at least 2-3 bags of food.”
## Counselling
Our counselling service is open to all, but our main client group is women. Most have children and or are asylum seekers/refugees, have no recourse to public funds and/or are struggling financially. Most of our clients cannot afford counselling so the service is provided for free.
In 2021-22 we provided a total of 397 sessions for 49 clients, delivered by a small team of three qualified counsellors and two placement counsellors, managed by Sandra.
They have been supported to work through the issues they face which include anxiety, depression, pregnancy loss, trauma, immigration problems, domestic violence and loneliness. A number of clients stay with us for counselling for six months or more, and may engage with some of our other services such as the Food Club and family support. Pregnant women and new mothers are referred to the Newham Nurture project. Others engage for a short time before they are feeling better mentally and able to cope without therapy.
“This is somewhere I’m listened to and I can see things in other ways”
“I feel understood and things are making more sense now. Things can feel so jumbled up in my head but when I say them out loud they make more sense. You help them make sense.”
## Personal Development
At the end of November six mums graduated from a Digital Inclusion course delivered by Puja and Karen from partner charity Skills Enterprise. This was the first course delivered as part of our new focus on helping mums identify their skills and aspirations, and helping them remove the barriers to improving their skills and prospects. This course gave them a certificate in basic computer skills and was a massive achievement, particularly for those who had never used a computer. We hope it will be the first step on a journey to greater confidence, skills and fulfilment in life.
We have equipped the board room in Forrest House as a Learning Hub with laptops donated by Community Links and Newham Council via Skills Enterprise for women to use to study. And we have fitted out a beautiful creche room where their children can play.
Our first Digital champion, Armanda said, “I’m so happy to finish here, it was the first time to leave my daughter in the crèche, but she now wants to stay in the crèche, she is so happy.”
Sheron says, “This six weeks has been a real journey for our mums. Some have never attended a school in their life and have been challenged to attempt something so new.”
We followed this up in January 2022 with a 10-week ESOL course (English as a Second or Other Language) taught by Newham Adult Learning for ten women. The course made an impact on the participants’ confidence and barriers to moving on to work – as well as their English.
Sheron has been developing this development programme throughout the year after listening to the women expressing what they need, and has more courses lined up. Skills development and family support go hand in hand at Alternatives. Empowering women empowers families.
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**Alternatives Trust East London** Annual report and financial statements
**Period ended 31 March 2022**
2021 in numbers
- 584 indivdiuals supported (30% increase on pre-Covid)
- 347 advocacy appointments
- 1,040 Christmas and birthday gifts given
- 1,497 food bags given
- 841 hours of volunteer time donated
- 132 donations to families of baby clothes and equipment
- 596 welfare checks by family support workers
- 40 attending We are Family
- 397 counselling hours
## Funding and Donations
Alternatives is in a sound financial position, despite the upheaval caused by Covid. During the year expenditure was slightly higher than income due to spending restricted funds from grants that were awarded in the previous year. Legacy funds designated for capacity building have not yet been spent due to a change in circumstances. And our plans to diversify income in the future and reduce our reliance on grants received a boost with start-up funding for a new WAF Angels social enterprise to be launched in the coming year.
We are grateful to all our volunteers and supporters who gave funds and in-kind donations during the year. These include individuals, churches, schools, and many other organisations. We would like to thank the following organisations for financial or in-kind support:
Allchurches Trust, Arnold Clark Community Fund, Ascension Church, Aspers Good Causes Fund, Awards for All England from the National Lottery Trust, BBC Children in Need, Bruderhof Community, Calverton School, CEM Church, Central Park Primary School, City Bridge Trust, City Harvest, Clothworkers Foundation, Comic Relief Community Fund, Community Food Enterprise, Community Links, Cooperative Community Fund, Custom House Baptist Church, Kingswood House School Ashtead, Lloyds Bank Foundation, London Catalyst, Memorial Community Church, Necessity, Newham Council, Newham Food Alliance, Parish of St Giles and St George, Petts Wood Christ Church, Plaistow Christian Fellowship, Scott Wilkie School, St George’s and Ethelbert’s East Ham, St Giles Church, Ashtead, St Oswald’s Croxley Green, The Childhood Trust, Tin in a Bin, Trusthouse Charitable Foundation, Tudor Trust, Worshipful Company of Cooks and Worshipful Company of Insurers.
## Structure, governance & management
Alternatives Trust East London is a trust and was established by a charitable trust deed on 20 April 2004.
## Organisational Structure
The trustees meet normally four times a year to oversee the charity’s work. Day-to-day operations are dealt with by the paid, freelance professional and volunteer staff.
The trustees have assessed the major risks to which the trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## Selection and appointment of Trustees
New trustees are appointed by the agreement of the existing trustees.
Grateful thanks and appreciation to Howard Chapman who resigned as trustee in the past year. Howard was a long serving and very much valued Chair of Trustees, and he and his wife Carol supported Alternatives in
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**Alternatives Trust East London** Annual report and financial statements
many other ways too.
## Trustee Induction and Training
On their appointment, new Trustees are provided with information, in the form of an induction pack, on their role as a Trustee. Ongoing training is provided as required.
## Risk management
Trustees have reviewed the major risks to which the charity is exposed and systems or procedures have been put in place to manage those risks. A risk register is reviewed at each quarterly trustee meeting.
## Financial review
During the current 15 month period the Charity incurred a deficit of £44,368 (year ended 31 December 2020: surplus of £56,332). This resulted in total reserves decreasing in the period to £186,640 (31 December 2020: £231,008).
The Trustees are satisfied with the financial performance of the Charity throughout the year.
Of the total reserves held at period end £142,529 were unrestricted as to use (31 December 2020: £160,243), however only £79,017 were available as general funds (31 December 2020: £74,888).
## Reserves policy
It is the policy of the trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the trust’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
## Statement of Board of Trustees’ responsibilities
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Charity law requires the Trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the excess of income over expenditure for that year. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- 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; and,
- prepare the financial statements on the going concern basis unless it is inappropriate to presume
- that the Charity will continue its activities.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the Charity and to prevent and detect fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website. Legislation in the UK governing the preparation and dissemination of
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**Alternatives Trust East London** Annual report and financial statements
**Period ended 31 March 2022**
financial statements may differ from legislation in other jurisdictions. In addition, the Trustees confirm that they are happy that content of the annual review in pages 5 to 10 of this document meet the requirements of the Trustees’ Annual Report under charity law.
They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.
This report was approved and authorised for issue by the Board of Trustees on 19 December 2022 and signed on its behalf by:
## Ann Easter
Ann Easter (Jan 13, 2023 08:37 GMT)
## **REVD CANON ANN EASTER**
## **CHAIR OF TRUSTEES**
Charity number 1103724
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**Alternatives Trust East London** Annual report and financial statements
## **Independent examiner’s report**
I report to the Trustees on my examination of the accounts of Alternatives Trust East London (Charity number 1103724) for the year ended 31 March 2022 which are set out on pages 13 to 26.
## Respective responsibilities of trustees and examiner
The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Charities Act). The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act and 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 Commission under
- section 145(5)(b) of the Charities Act; and,
- to state whether particular matters have come to my attention.
This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.
## Basis of independent examiner’s statement
My examination was carried out in accordance with general directions given by the Charity Commission. 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 consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## Independent examiner’s statement
Since the Charity’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 am a member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.
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:
- accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
- the accounts do not accord with those records; or
**•** the accounts do not comply with the applicable requirements concerning the form and content of 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.
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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.
## **ANDREW PHILIP NASH ACA**
## **MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES – 2461833**
## **DATED: 6 JANUARY 2023**
Andy Nash Accounting & Consultancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU
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**Alternatives Trust East London** Annual report and financial statements
## **Statement of financial activities**
For the 15 months ended 31 March 2022
|**Notes**
**Income from:**
Donations and legacies
3
Charitable activities
4
**Total income**
**Expenditure on:**
Raising funds
5 & 6
Charitable activities
5 & 7
Total expenditure
**Net income/(expenditure)**
Transfers between funds
12
**Net movement in funds**
**Reconciliation of funds:**
Funds brought forward
12 & 13
Funds carried forward
12 & 13|**Unrestricted**
**Restricted**
**Total**
Total
**Funds**
**Funds**
**Funds**
Funds
**15 mths to**
**15 mths to**
**15 mths to**
Year ended
**31 Mar 2022**
**31 Mar 2022**
**31 Mar 2022**
31 Dec 2020
**£**
**£**
**£**
£
65,408
255,649
**321,057**
317,351
24,764
3,820
**28,584**
6,939|
|---|---|
||**90,172**
**259,469**
**349,641**
324,290|
||18,803
-
**18,803**
9,944
89,083
286,123
**375,206**
258,014|
||**107,886**
**286,123**
**394,009**
267,958|
|||
||**(17,714)**
**(26,654)**
**(44,368)**
56,332
-
-
**-**
-|
||**(17,714)**
**(26,654)**
**(44,368)**
56,332
160,243
70,765
**231,008**
174,676|
||**142,529**
**44,111**
**186,640**
231,008|
The notes on pages 15 to 26 form part of the financial statements.
Following a review of the financial structure during the year the cost allocation model has been reviewed to ensure costs are accurately recorded against the activity to which they should be attributed. As a result the Charity has chosen to represent the prior year figures using this model however total expenditure remains unchanged.
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**Alternatives Trust East London** Annual report and financial statements
**Period ended 31 March 2022**
## **Balance sheet**
As at 31 March 2022
|**Notes**
**Fixed assets**
Tangible fxed assets
9
**Current assets**
Debtors and prepayments
10
Cash at bank and in hand
**Liabilities**
Amounts falling due within
one year
11
**Net current assets**
**Net assets**
**Funds of the charity**
Restricted
12 & 13
Unrestricted
General
12 & 13
Development fund
12 & 13
Unrestricted
**Total funds**|**£**
42,545
176,393|**Total**
**funds**
**31 Mar 2022**
**£**
**14,648**
**171,992**|£
10,869
262,446|Total
funds
31 Dec 2020
£
35,569
195,439|
|---|---|---|---|---|
||**218,938**
(46,946)||273,315
(77,876)||
||79,017
63,512||
74,888
85,355||
|||**186,640**||231,008|
|||**44,111**
**142,529**||70,765
160,243|
||||||
|||**186,640**||231,008|
The notes on pages 15 to 26 form part of the financial statements.
These financial statements were approved and authorised for issue by the Board of Trustees on 19 December 2022 and signed on their behalf by:
## Ann Easter
Ann Easter (Jan 13, 2023 08:37 GMT)
## **REVD CANON ANN EASTER**
## **CHAIR OF TRUSTEES**
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## **Notes to the financial statements**
## 1. Accounting policies
Basis of preparation of the financial statements
The financial statements have been prepared in accordance with ‘Charities SORP (FRS 102) - 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), including Update Bulletin 1, and relevant charities law.
The effect of any event relating to the period ended 31 March 2022, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2022 and the results for the period ended on that date.
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
The functional currency of the Charity is sterling and amounts in the financial statements are rounded to the nearest pound.
## Legal status
Alternatives Trust East London is a charitable trust registered in England & Wales, and meets the definition of a public benefit entity. The registered office is Forrest House, 63 Rowntree Clifford Close, Liddon Road, Plaistow, London, E13 8AB.
## Going concern
The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment, and the ongoing COVID-19 global pandemic has had no material impact on this assessment.
## Change in accounting period
During the current financial period the Trustees agreed to amend the accounting year end date from 31 December to 31 March, via a resolution at the board meeting on 22 September 2022, and to apply this to the period that commenced on 1 January 2021 and ran until 31 March 2022. This decision was made to ensure that the financial statements fitted more closely to the financial tax year. This means there are limitations with the comparatives as they represent a twelve month period as opposed to the current period figures which represent a fifteen month period.
## Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 12 of the financial statements.
## Income
Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
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## 1. Accounting policies (continued from previous page)
Income (continued from previous page)
Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable – i.e. when the eligible donation is received.
Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future year, in which case it is deferred.
Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.
Expenditure and irrecoverable VAT
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.
Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated between activities proportionate to the direct costs incurred in those activities. Irrecoverable VAT is charged against the category of expenditure for which it was incurred.
## Tangible fixed assets and depreciation
Any assets costing more than £500 are capitalised other than those purchased using restricted funds. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, on the following basis:
Leasehold improvements 10% p.a. on cost
Fixtures, fittings & equipment 25% p.a. on net value Computers 25% p.a. on cost
Cash at bank and in hand
Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.
## Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount is applied.
## 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.
## Financial instruments
Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.
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## 1. Accounting policies (continued from previous page)
## Critical estimates and judgements
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The treatment of tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. These are reassessed annually. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
## Pensions
The Charity operates a defined contribution pension scheme which is administered by an external independent pension provider. Contributions are recognised in the Statement of Financial Activities as they fall due.
## 2. Comparative statement of fnancial activities
|**Notes**
Income from:
Donations and legacies
3
Charitable activities
4
Total income
Expenditure on:
Raising funds
5 & 6
Charitable activities
5 & 7
Total expenditure
Net income/(expenditure)
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Funds brought forward
12 & 13
Funds carried forward
12 & 13|Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Dec 2020
31 Dec 2020
31 Dec 2020
£
£
£
98,537
218,814
317,351
6,939
-
6,939|
|---|---|
||105,476
218,814
324,290|
||9,944
-
9,944
74,739
183,275
258,014|
||84,683
183,275
267,958|
|||
||20,793
35,539
56,332
13,631
(13,631)
-|
||34,424
21,908
56,332
125,819
48,857
174,676|
||160,243
70,765
231,008|
Charity number 1103724
17
**Alternatives Trust East London** Annual report and financial statements
**Period ended 31 March 2022**
## 3. Income from donations and legacies
|4. Income from charitable activities
Charitable rental income
Consultancy and training
Other charitable income
Charitable rental income
Consultancy and training
Other charitable income
Grants
Donations
Legacies
Grants
Donations||**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**15 mths to**
**15 mths to**
**15 mths to**
**31 Mar 2022**
**31 Mar 2022**
**31 Mar 2022**
**£**
**£**
**£**
30,631
237,257
**267,888**
34,777
18,392
**53,169**|
|---|---|---|
|||**65,408**
**255,649**
**321,057**|
|||**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**15 mths to**
**15 mths to**
**15 mths to**
**31 Mar 2022**
**31 Mar 2022**
**31 Mar 2022**
**£**
**£**
**£**
15,884
-
**15,884**
1,145
-
**1,145**
7,735
3,820
**11,555**
**24,764**
**3,820**
**28,584**
Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Dec 2020
31 Dec 2020
31 Dec 2020
£
£
£
4,600
-
4,600
682
-
682
1,657
-
1,657
6,939
-
6,939
Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Dec 2020
31 Dec 2020
31 Dec 2020
£
£
£
42,199
218,814
261,013
55,466
-
55,466
872
-
872
98,537
218,814
317,351|
||||
||||
||||
||||
||||
Charity number 1103724
18
**Period ended 31 March 2022**
**Alternatives Trust East London** Annual report and financial statements
## 5. Total expenditure
|Expenditure on:
Raising funds
Charitable activities
Expenditure on:
Raising funds
Charitable activities|**Direct**
**Direct**
**staff**
**other**
**Indirect**
**Total**
**costs**
**costs**
**costs**
**costs**
**15 mths to**
**15 mths to**
**15 mths to**
**15 mths to**
**31 Mar 2022**
**31 Mar 2022**
**31 Mar 2022**
**31 Mar 2022**
**£**
**£**
**£**
**£**
9,988
2,452
6,363
**18,803**
181,696
66,543
126,967
**375,206**|
|---|---|
||**191,684**
**68,995**
**133,330**
**394,009**|
||Direct
Direct
staff
other
Indirect
Total
costs
costs
costs
costs
Year ended
Year ended
Year ended
Year ended
31 Dec 2020
31 Dec 2020
31 Dec 2020
31 Dec 2020
£
£
£
£
7,336
-
2,608
9,944
164,754
25,597
67,663
258,014|
||172,090
25,597
70,271
267,958|
Following a review of the financial structure during the year the cost allocation model has been reviewed to ensure costs are accurately recorded against the activity to which they should be attributed. As a result the Charity has chosen to represent the prior year figures using this model however total expenditure remains unchanged.
Indirect costs, including governance costs, which cannot be directly attributed to activities, were allocated between cost centres proportionate to the direct staff and other costs allocated to those activities.
An analysis of costs of raising funds split between restricted and unrestricted funds can be found in note 6.
An analysis of charitable activities split between restricted and unrestricted funds can be found in note 7.
An analysis of staff costs can be found in note 8.
Charity number 1103724
19
**Alternatives Trust East London**
**Period ended 31 March 2022**
Annual report and financial statements
## 5. Total expenditure (continued from previous page)
Indirect costs includes:
|Staff costs
Premises
Administration
Depreciation
Loss on disposals
Impairment loss
Independent examination|**Total**
Total
**costs**
costs
**15 mths to**
Year ended
**31 Mar 2022**
31 Dec 2020
**£**
£
**43,688**
22,148
**44,067**
27,860
**21,091**
10,152
**9,547**
8,827
**5,342**
-
**8,131**
-
**1,464**
1,284|
|---|---|
||**133,330**
70,271|
## 6. Expenditure on raising funds
|Direct staff costs
Direct other costs
Indirect costs
Direct staff costs
Direct other costs
Indirect costs|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**15 mths to**
**15 mths to**
**15 mths to**
**31 Mar 2022**
**31 Mar 2022**
**31 Mar 2022**
**£**
**£**
**£**
9,988
-
**9,988**
2,452
-
**2,452**
6,363
-
**6,363**|
|---|---|
||**18,803**
**-**
**18,803**|
||Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Dec 2020
31 Dec 2020
31 Dec 2020
£
£
£
7,336
-
7,336
-
-
-
2,608
-
2,608|
||9,944
-
9,944|
Following a review of the financial structure during the year the cost allocation model has been reviewed to ensure costs are accurately recorded against the activity to which they should be attributed. As a result the Charity has chosen to represent the prior year figures using this model however total expenditure remains unchanged.
Charity number 1103724
20
**Period ended 31 March 2022**
**Alternatives Trust East London** Annual report and financial statements
## 7. Expenditure on charitable activities
|Direct staff costs
Direct other costs
Indirect costs
Direct staff costs
Direct other costs
Indirect costs|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**15 mths to**
**15 mths to**
**15 mths to**
**31 Mar 2022**
**31 Mar 2022**
**31 Mar 2022**
**£**
**£**
**£**
-
181,696
**181,696**
42,642
23,901
**66,543**
46,441
80,526
**126,967**|
|---|---|
||**89,083**
**286,123**
**375,206**|
||Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Dec 2020
31 Dec 2020
31 Dec 2020
£
£
£
47,724
117,030
164,754
7,415
18,182
25,597
19,600
48,063
67,663|
||74,739
183,275
258,014|
Following a review of the financial structure during the year the cost allocation model has been reviewed to ensure costs are accurately recorded against the activity to which they should be attributed. As a result the Charity has chosen to represent the prior year figures using this model however total expenditure remains unchanged.
## 8. Staff costs
|Gross salary
Employer’s NIC
Employer’s pension|**Total**
Total
**costs**
costs
**15 mths to**
Year ended
**31 Mar 2022**
31 Dec 2020
**£**
£
**222,915**
185,372
**9,007**
6,088
**3,450**
2,778|
|---|---|
||**235,372**
194,238|
The average headcount during the period was 12 persons (2020: 11 persons).
No employee received employee benefits above £60,000.
The total employee benefits paid to key management personnel during the year was £47,688.
Charity number 1103724
21
**Alternatives Trust East London** Annual report and financial statements
**Period ended 31 March 2022**
## 9. Tangible fxed assets
|**Cost**
As at 1 January 2021
Additions
Disposals
As at 31 March 2022
**Accumulated depreciation**
As at 1 January 2021
Charge in year
Disposals
Impairment
As at 31 March 2022
**Net book value**
As at 1 January 2021
As at 31 March 2022|**Leasehold**
**Fixtures &**
**improvements**
**ftings**
**Computers**
**Total**
**£**
**£**
**£**
**£**
32,809
13,540
18,649
**64,998**
-
-
2,041
**2,041**
(6,153)
(1,771)
-
**(7,924)**|
|---|---|
||**26,656**
**11,769**
**20,690**
**59,115**|
||8,906
9,655
10,868
**29,429**
3,331
904
5,312
**9,547**
(1,842)
(798)
-
**(2,640)**
8,131
-
-
**8,131**|
||**18,526**
**9,761**
**16,180**
**44,467**|
||**23,903**
**3,885**
**7,781**
**35,569**|
||**8,130**
**2,008**
**4,510**
**14,648**|
An impairment has been recognised against the leasehold improvements as the landlord has given notice to vacate the premises at the end of the current lease in October 2023.
## 10. Debtors and prepayments
|Accounts Receivable
Prepayments
Accrued income
Gift aid recoverable
Other debtors|**Total**
Total
**funds**
funds
**31 Mar 2022**
31 Dec 2020
**£**
£
**14,416**
-
**3,398**
6,348
**18,394**
-
**1,515**
-
**4,822**
4,521|
|---|---|
||**42,545**
10,869|
Charity number 1103724
22
**Period ended 31 March 2022**
**Alternatives Trust East London** Annual report and financial statements
## 11. Creditors: amounts falling due within one year
|Accounts Payable
PAYE control
Pensions control
Accruals
Deferred income|**Total**
Total
**funds**
funds
**31 Mar 2022**
31 Dec 2020
**£**
£
**2,267**
1,890
**-**
2,813
**604**
-
**2,163**
1,453
**41,912**
71,720|
|---|---|
||**46,946**
77,876|
Deferred income consists of grants received in 2021-2022 for the next financial period.
Charity number 1103724
23
**Alternatives Trust East London** Annual report and financial statements
**Period ended 31 March 2022**
## 12. Analysis of charity funds
|**Restricted funds**
All Churches
Aspers
Awards for All
Big Give
Charles French
Children in Need
City Bridge Trust
Clothworkers
COVID relief
Comic Relief
Education
Food Club
Henry Smith
LBN Covid Winter
Lloyds
London Catalyst
London Funders
MIND
Building fund
Restricted assets
Safe Place
Stepping Stones
SW-HAM
SWIRE
Trusthouse
TT Staff Welfare
Tudor Trust
**Total restricted**
**Unrestricted**
General
Development fund
**Total unrestricted**|**Balance**
**Income**
**Expenditure**
**Transfers**
**Balance**
**brought**
**in the**
**in the**
**between**
**carried**
**forward**
**period**
**period**
**funds**
**forward**
**15 mths to**
**15 mths to**
**15 mths to**
**15 mths to**
**15 mths to**
**31 Mar 2022**
**31 Mar 2022**
**31 Mar 2022**
**31 Mar 2022**
**31 Mar 2022**
**£**
**£**
**£**
**£**
**£**
-
17,700
(17,700)
-
**-**
-
3,241
(1,200)
-
**2,041**
-
7,500
(6,034)
-
**1,466**
-
17,580
(16,522)
-
**1,058**
1,105
-
-
-
**1,105**
8,674
41,437
(45,898)
-
**4,213**
4,058
23,837
(27,897)
-
**(2)**
-
10,000
(4,062)
-
**5,938**
4,752
-
(2,988)
-
**1,764**
-
2,007
(1,799)
-
**208**
3,797
-
(2,100)
-
**1,697**
-
5,632
(1,926)
-
**3,706**
17,369
-
(14,608)
-
**2,761**
-
1,826
(1,826)
-
**-**
2,350
12,917
(13,885)
**1,382**
1,688
1,000
(1,437)
**1,251**
-
9,020
(9,020)
-
**-**
-
6,033
(6,033)
-
**-**
1,542
6,000
-
-
**7,542**
21,445
-
(14,921)
-
**6,524**
2,000
2,000
(3,780)
-
**220**
-
8,304
(10,552)
-
**(2,248)**
-
3,100
(3,100)
-
**-**
-
10,000
(10,000)
-
**-**
1,985
25,002
(23,502)
-
**3,485**
-
2,000
(2,000)
-
**-**
-
43,333
(43,333)
-
**-**|
|---|---|
||**70,765**
**259,469**
**(286,123)**
**-**
**44,111**
74,888
90,172
(85,043)
(1,000)
**79,017**
85,355
-
(22,843)
1,000
**63,512**|
||**160,243**
**90,172**
**(107,886)**
**-**
**142,529**|
||**231,008**
**349,641**
**(394,009)**
**-**
**186,640**|
Charity number 1103724
24
**Period ended 31 March 2022**
**Alternatives Trust East London** Annual report and financial statements
12. Analysis of charity funds (continued from previous page)
|Restricted funds
Alt-Ed Talks
We Are Family support
workers
Other We Are Family
Hardship
Centre Manager
Restricted assets
Covid relief
Total restricted
Unrestricted
General
Development fund
Total unrestricted|Balance
Income
Expenditure
Transfers
Balance
brought
in the
in the
between
carried
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31 Dec 2020
31 Dec 2020
31 Dec 2020
31 Dec 2020
31 Dec 2020
£
£
£
£
£
-
3,797
-
-
3,797
-
29,833
(21,516)
-
8,317
20,127
138,344
(132,384)
(13,631)
12,456
688
1,250
(250)
-
1,688
109
34,100
(17,441)
-
16,768
27,933
-
(4,946)
-
22,987
-
11,500
(6,748)
-
4,752|
|---|---|
||48,857
218,824
(183,285)
(13,631)
70,765
40,464
105,476
(84,683)
13,631
74,888
85,355
-
-
-
85,355|
||125,819
105,476
(84,683)
13,631
160,243|
||174,676
324,300
(267,968)
-
231,008|
The current year accounts split out the restricted funds in more detail - sub-dividing pots that have previously been amalgamated into one.
Charity number 1103724
25
**Alternatives Trust East London** Annual report and financial statements
**Period ended 31 March 2022**
## 13. Analysis of net assets
|Fixed assets
Current assets
Current liabilities
Fixed assets
Current assets
Current liabilities|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**15 mths to**
**15 mths to**
**15 mths to**
**31 Mar 2022**
**31 Mar 2022**
**31 Mar 2022**
**£**
**£**
**£**
8,124
6,524
**14,648**
181,351
37,587
**218,938**
(46,946)
-
**(46,946)**|
|---|---|
||**142,529**
**44,111**
**186,640**|
||Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Dec 2020
31 Dec 2020
31 Dec 2020
£
£
£
14,124
21,445
35,569
223,995
49,320
273,315
(77,876)
-
(77,876)|
||160,243
70,765
231,008|
## 14. Trustee remuneration
During the year, no trustee received any remuneration (2020: £Nil). No members of the Board of Trustees received reimbursement of expenses (2020: £Nil).
## 15. Related party transactions
During the year there were no related party transactions (2020: £Nil).
Charity number 1103724
26