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2021-04-05-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2021

Feltham Community Chaplaincy Trust

(A company limited by guarantee) Charity registration number: 1106260 Company registration number: 05035628

Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF

FELTHAM COMMUNITY CHAPLAINCY TRUST

CONTENTS

Legal and Administrative Information 1
Trustees' Report 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 17

FELTHAM COMMUNITY CHAPLAINCY TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Charity Registration 1106260 Number Company Registration 05035628 Number Trustees Tariq Usmani, Chair Stephanie Dilloway (resigned 30 December 2020) Colin Petter (resigned 31 October 2020) Adrian Jones Moulana Pathan Dominic Stevens John Barnfather (resigned 28 February 2021) Registered address HMYOI Feltham Bedfont Lane Feltham Middlesex TW13 4ND Bankers Lloyds Bank plc 17 Heath Road Twickenham Middlesex TW1 4AW Independent Examiner G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF

Page 1

FELTHAM COMMUNITY CHAPLAINCY TRUST

TRUSTEES' REPORT

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 5 April 2021.

Structure, governance and management

Nature of governing document

Feltham Community Chaplaincy Trust is registered as a charitable company limited by guarantee and was set u p by a Memorandum of Association.

Recruitment and appointment of trustees

Under the Articles of Association, the maximum number of Trustees is twelve. The Board of Trustees may appoint such new trustees as they think fit. Trustees hold office until the term of their appointment (if specified) expires, they resign or are removed by a resolution of the Board. In the reporting year 2020-21, the Board benefited from having trustees with a wide range of experience including prison chaplaincy, management consultancy, civil service, criminal justice system, other charities, and business.

Induction and training of trustees

Prospective Trustees are interviewed by the Chair and briefed about the work of the company and the responsibilities of Trustees, as set out in Charity Commission guidance. On appointment, Trustees are invited to learn about the company's work at first hand, for example by attending mentor training sessions, appraising themselves of the Charity Commission guidance from their website and visiting HMYOI Feltham.

Organisational structure

The Board of Trustees is responsible for the strategic direction and policy of FCCT and met five times in the reporting year. In addition, the Trustees confer from time to time, as necessary.

For much of the reporting year, day-to-day management was in the hands of the Operations Manager supported by one Community Chaplain and two volunteer administrators.

Related party relationships

The Trust works with the staff at HMYOI Feltham and, in appropriate cases, with the Probation Service and/or other voluntary sector organisations. The Trust is a member of the Community Chaplaincy Association, the NCVO (National Council for Voluntary Organisations) and Clinks.

Risk management

The Trustees have reviewed the major risks to the charity. The pandemic of COVID19 during 2020 and into 2021 presented a major financial risk to FCCT and mental, health and emotional well-being risks to our young people, staff and volunteers we work with. The National Lockdown for several months limited communication with our most at risk young people and halted work with young people in HMPYOI Feltham. We were unable to support any young person experiencing mental wellbeing trauma.

Page 2

FELTHAM COMMUNITY CHAPLAINCY TRUST

TRUSTEES' REPORT

COVID had an immediate impact on our cashflow and grant project delivery. We were able to secure COVID recovery or business related grants, as we were not in a position to support our young people and had reduced access to our volunteers. We were not able to utilize the Government Bounceback grant managed by The National Lottery. The organisation was not able to commit to the repayments required, due to the uncertainty of accessing our clients in HMPYOI Feltham, which had an immediate impact on our ability to fulfil our charitable duties.

Due to the above, the Board reviewed its position and has developed a sustainability and organisational development strategy.

The continued main risks faced by the Trust are a shortfall in funding, maintaining the capacity of staff to deliver the business and continuing to be assured that adequate safeguarding and COVID safe procedures are maintained.

In regard to funding, the Trustees supervised the programme of applications to charitable funding bodies and kept the financial position of FCCT under constant scrutiny. Capacity risk was managed with the support of volunteer administrators and by prioritising tasks.

Safeguarding risk was mitigated by appropriate training supported by relevant policies and reports to the Board. No safeguarding issues have been identified.

Objectives and activities

Objects and aims

The principal object of the company is to provide care and support for offenders between the ages of 15 and 25 years (young offenders) and former offenders who are or have been in prison at HM Young Offenders Institution, Feltham whether they have a faith or none, or (where resources permit) offenders referred to the Trust from elsewhere.

Vision and Mission

Our Vision is that ‘Young men leaving prison draw on the wealth of wisdom, support and faith to live crime-free lives and make positive contributions to society.’

Our Mission is ‘To develop and maintain a mentoring service based on partnership with individual mentors, agencies within the prison youth estate, and community organisations to enable young men to rehabilitate and resettle back into their communities after leaving prison.’

Taken together, these mean that we are trying to leverage the considerable and currently largely untapped resources of faith communities in the London area to benefit, on their release, young people who have been convicted of criminal offences and who wish to engage with our services.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Young offending is a serious problem for society, giving rise not only to significant harms to victims and their wider circle of families and friends but also to significant costs, including costs of the Criminal Justice System.

Page 3

FELTHAM COMMUNITY CHAPLAINCY TRUST

TRUSTEES' REPORT

HMYOI Feltham holds, at full capacity, 550 young offenders aged 15-21 years and each year about 1,300 young people are released. A recent report by HM Inspectorate of Prisons showed HMYOI Feltham facing a number of significant challenges and the greater these are, the greater the value of FCCT’s work supporting young people and young adults to lead crime-free lives on release. There is a lot of work to be done in this area and the potential public benefit of FCCT’s work in terms of helping reduce re-offending and associated harms is considerable.

Values

The Values that guide the work we do are:

Strategic objectives

We have 5 strategic objectives that we aim to deliver:

Page 4

FELTHAM COMMUNITY CHAPLAINCY TRUST

TRUSTEES' REPORT

Objectives, strategies and activities

Review of activities

In light of the COVID pandemic, HMPYOI Feltham had to go into full lockdown, barring external visits. This prevented FCCT being able to access the young people at HMPYOI Feltham. Unfortunately, due to safeguarding concerns and those around potential criminal activities, HMPYOI Feltham also refused access to the young people via telephone.

Throughout the COVID pandemic we continued supporting our volunteers. This has been through remote contact to oversee their well-being, training and professional development needs. It has been a traumatic period for young people, staff and volunteers alike, who have had to overcome bereavement, health and lack of social contact challenges.

The Trust were unsuccessful with a number of grant applications as we were unable to guarantee remote access to the young people at HMPYOI Feltham. The Trust has reviewed the needs of the client group together with alternative delivery plans.

Safeguarding

Safeguarding is an important issue. The Board of Trustees has agreed a safeguarding policy and standard operating procedures, which address the interests of both clients and volunteer mentors. At each Board meeting during the reporting year, staff were asked whether any safeguarding issues concerning clients or volunteer mentors had arisen, which needed to be drawn to the attention of the Board. None were.

Financial review

From the accounts it will be seen that during the financial year 2020-21, FCCT's income amounted to £77,430 (2020 - £51,306) and expenditure to £61,274 (2020 - £102,885), resulting in a surplus for the year of £16,156 (2020 - deficit £51,579). This was added to reserves brought forward resulting in unrestricted reserves of £29,946 and restricted reserves of £15,398 at the year end.

Policy on reserves

In the light of the uncertain prospects for funding, the Trustees' policy throughout the reporting year has been to maintain reserves sufficient to meet contractual obligations (e.g. redundancy costs) in the event of having to close the business. During the reporting year, the Trustees set the minimum level of reserves to be maintained to meet such obligations at £10,000.

Investment policy and objectives

The Trust maintains a prudent amount in reserves, but most of the income received is for spending in the short term. The scope for longer term investment is therefore limited. The Trustees have placed the major part of the company's cash resources in fixed-rate savings funds and short-term deposit accounts.

Page 5

FELTHAM COMMUNITY CHAPLAINCY TRUST

TRUSTEES' REPORT

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Feltham Community Chaplaincy Trust for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company 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 charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The annual report was approved by the trustees of the charity on 24 January 2022 and signed on its behalf by:

......................................... Tariq Usmani Trustee

Page 6

FELTHAM COMMUNITY CHAPLAINCY TRUST

INDEPENDENT EXAMINER'S REPORT

I report to the charity trustees on my examination of the accounts of the charity for the year ended 5 April 2021 which are set out on pages 8 to 17.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Feltham Community Chaplaincy Trust (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 Feltham Community Chaplaincy Trust are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Feltham Community Chaplaincy Trust as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... G W Schulz ACMA

Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF

24 January 2022

Page 7

FELTHAM COMMUNITY CHAPLAINCY TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2021

Note
Unrestricted
funds
£
Income and Endowments from:
Donations
3
52,521
Investment income
4
9
Other income
5
24,900
Total income
77,430
Expenditure on:
Charitable activities
6
54,278
Total expenditure
54,278
Net
income/(expenditure)
23,152
Net movement in funds
23,152
Reconciliation of funds
Total funds brought
forward
6,794
Total funds carried
forward
12
29,946		 Restricted
funds
£
-
-
-
-
6,998
6,998
(6,998)
(6,998)
22,396
15,398		 Total
2021
£
52,521
9
24,900
77,430
61,276
61,276
16,154
16,154
29,190
45,344		 Total
2020
£
51,277
29
-
51,306
102,885
102,885
(51,579)
(51,579)
80,769
29,190

The notes on pages 10 to 17 form an integral part of these financial statements. Page 8

FELTHAM COMMUNITY CHAPLAINCY TRUST

REGISTERED NUMBER: 05035628

BALANCE SHEET AS AT 5 APRIL 2021

Note
Current assets
Debtors
9
Cash at bank and in hand
Creditors: Amounts falling due within one year
10
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
12		 2021
£
1,117
47,120
48,237
(2,893)
45,344
15,398
29,946
45,344		 2020
£
1,274
30,854
32,128
(2,938)
29,190
22,396
6,794
29,190

For the financial year ending 5 April 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

The financial statements on pages 8 to 17 were approved by the trustees, and authorised for issue on 24 January 2022 and signed on their behalf by:

......................................... Tariq Usmani Trustee

The notes on pages 10 to 17 form an integral part of these financial statements. Page 9

FELTHAM COMMUNITY CHAPLAINCY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 5 APRIL 2021

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Feltham Community Chaplaincy Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 10

FELTHAM COMMUNITY CHAPLAINCY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 5 APRIL 2021

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Gift aid

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 11

FELTHAM COMMUNITY CHAPLAINCY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 5 APRIL 2021

Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 12

FELTHAM COMMUNITY CHAPLAINCY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 5 APRIL 2021

3 Income from donations and legacies

Donations and legacies;
Donations to major appeals
Gift aid reclaimed
Grants, including capital grants;
Government grants
Grants		 Unrestricted
funds
General
£
3,845
478
26,198
22,000
52,521		 Total
2021
£
3,845
478
26,198
22,000
52,521		 Total
2020
£
2,193
1,084
-
48,000
51,277

4 Investment income

Unrestricted
funds
General
£
Interest receivable and similar income;
Interest receivable on bank deposits
9
5 Other income
Unrestricted
funds
General
£
Fees and supplies
24,900		 Total
2021
£
9
Total
2021
£
24,900		 Total
2020
£
29
Total
2020
£
-

Page 13

FELTHAM COMMUNITY CHAPLAINCY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 5 APRIL 2021

6 Expenditure on charitable activities

Note
Office & other
expenses
IT costs
Insurance
Staff and volunteer
expenses
Training &
supervision
Recruitment costs
Professional fees
Redundancy
Trustee meetings
Bank charges
Independent
examination
Staff costs
8		 Unrestricted
funds
General
£
323
1,573
1,034
-
-
-
517
1,614
-
82
1,020
48,115
54,278		 Restricted
funds
£
-
-
-
70
-
-
654
1,614
-
-
-
4,660
6,998		 Total
2021
£
323
1,573
1,034
70
-
-
1,171
3,228
-
82
1,020
52,775
61,276		 Total
2020
£
281
1,728
958
381
20
550
3,927
-
33
108
1,020
93,879
102,885

7 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Page 14

FELTHAM COMMUNITY CHAPLAINCY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 5 APRIL 2021

8 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2021
£
50,339
926
1,510
52,775		 2020
£
85,974
5,444
2,461
93,879

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

Employees 2021
No
2		 2020
No
2

No employee received emoluments of more than £60,000 during the year.

9 Debtors
Prepayments
Accrued income
10 Creditors: amounts falling due within one year
Trade creditors
Other taxation and social security
Other creditors
Accruals		 2021
£
639
478
1,117
2021
£
1,875
-
-
1,018
2,893		 2020
£
796
478
1,274
2020
£
86
1,485
347
1,020
2,938

Page 15

FELTHAM COMMUNITY CHAPLAINCY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 5 APRIL 2021

11 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to - £1,510 (2020 £2,461).

12 Funds

Unrestricted funds
General
General Funds
Restricted funds
Children in Need Fund
Total funds
Unrestricted funds
General
General Funds
Restricted funds
National Lottery Fund
Children in Need Fund
Total funds		 Balance at
6 April
2020
£
6,794
22,396
29,190
Balance at
6 April
2019
£
62,333
6,436
12,000
18,436
80,769		 Incoming
resources
£
77,430
-
77,430
Incoming
resources
£
23,306
-
28,000
28,000
51,306		 Resources
expended
£
(54,278)
(6,998)
(61,276)
Resources
expended
£
(78,845)
(6,436)
(17,604)
(24,040)
(102,885)		 Balance at
5 April
2021
£
29,946
15,398
45,344
Balance at
5 April
2020
£
6,794
-
22,396
22,396
29,190

Page 16

FELTHAM COMMUNITY CHAPLAINCY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 5 APRIL 2021

13 Analysis of net assets between funds

Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
32,839
(2,893)
29,946
Unrestricted
funds
General
£
9,732
(2,938)
6,794		 Restricted
funds
£
15,398
-
15,398
Restricted
funds
£
22,396
-
22,396		 Total funds
at 5 April
2021
£
48,237
(2,893)
45,344
Total funds
at 5 April
2020
£
32,128
(2,938)
29,190

Page 17