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2022-03-31-accounts

COMPANY REGISTRATION NUMBER 05332355

BECHANGE

ANNUAL REPORT AND FINANCIAL STATEMENTS

31 MARCH 2022

Charity Number 1108040

BURGESS HODGSON LLP

Chartered Accountants & Registered Auditors Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN

BECHANGE

FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

CONTENTS
 PAGE
Trustees annual report 1 - 7
Independent examiner’s report 8
Statement of financial activities (incorporating the
Income and Expenditure account) 9
Balance sheet 10
Notes to the financial statements 11 - 19

Page 1

BECHANGE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

ADMINISTRATIVE DETAILS

The Directors, who are all Trustees of Bechange (‘the charity’) for the purposes of the Companies Act, submit their annual report and the financial statements of the charity for the financial year ended 31 March 2021. The Trustees confirm that the annual report and financial statements of the charity comply with current statutory requirements, the requirements of the charity’s governing document and the provisions of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP).

The charity is registered with the Charity Commission, registration number 1108040, and with Companies House, registration number 05332355.

The Trustees of the charity during the year were:

Rebecca Hansell (Chair) Amanda Carr Samuel Bennett Emily Barnes (Appointed 4 October 2021) Jon Flaig (Appointed 4 October 2021)

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is a company limited by guarantee and is governed by a Memorandum and Articles of Association incorporated on 13 January 2005 and amended by special resolution on 12 December 2006 and on 30 January 2012.

The objects of the charity are:

The Trustees govern the strategic direction of the charity and ensure that it operates within charity and company law and the charity’s governing document. The Trustees conduct the charity’s affairs in the best interests of the charity and act with a duty of care, prudence and compliance. The Trustees delegate the day to day management of the charity to paid staff, who report into the Trustees on a monthly basis.

The charity adopts an open process to recruit Trustees and appoints Trustees at the charity’s annual general meeting or during the year by ordinary resolution. New Trustees receive a full induction to the charity and ongoing training is offered to all Trustees.

Page 2

BECHANGE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

FINANCIAL REVIEW

The financial statements of the charity are set out on the following pages. The Trustees are satisfied with the financial performance. Below are some of the key performance indicators:

Reserves

The Trustees have agreed to maintain a minimum of three months running costs as a prudent measure to protect the charity against loss of any significant funding stream or core funding, any redundancy payment obligations or unforeseen circumstances that may threaten the stability or future health of the charity. This reserves policy is regularly reviewed.

Risk management

The Trustees examine the major financial risks facing the charity when planning the charity’s strategy, with a view to minimising the impact of these risks on the charity’s activities.

Fund accounting

The charity’s restricted funds are set out in note 19 of the financial statements.

Small company provisions

This report has been prepared in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Going concern

The financial statements have been prepared on a going concern basis which assumes that the Charity will continue in operational existence for the foreseeable future. This assumption depends on the success of grant funding applications where the outcome has not yet been determined. The Trustees are confident that a sufficient proportion of outstanding grant applications will be successful and are engaged in positive discussions with potential funding bodies. The Trustees continue to review the Charity’s operating expenditure and reduce costs where appropriate. On this basis, the Trustees consider it appropriate to prepare the financial statements on a going concern basis.

PLANS FOR FUTURE PERIODS

The Trustees intend to continue to work with communities throughout the Dover District, providing support with: skills and employment, finance and housing and families and relationships.

PUBLIC BENEFIT

The Directors have complied with their duty under Section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

The charity has undertaken activities to further its charitable purposes for the public benefit over the year. A report of these activities is detailed below.

Page 5

BECHANGE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

OBJECTIVES AND ACTIVITIES

During the reporting year the Charity continued to fulfil its objectives by providing a range of services to families, adults, young people, and children. The Charity works with local people in Aylesham and the surrounding rural area, focusing primarily on deprivation or where local people have identified need. We provide support with; Skills and employment, finance, benefits, and entitlements; and families and relationships. During the year we have continued to utilise our venue as a community hub making it a focal point for local people to access support and activities provided by Bechange and a range of partner agencies.

At the start of the year, we were still in lockdown mode. We Continued to provide the emergency food programme, initially started just after the first lockdown in April 2020, to help the most vulnerable in our community. We also continued to offer support in a range of issues from benefit entitlements, family matters, financial issues and unemployment, mostly over the telephone.

As restrictions started to lift, we were able to start to introduce activities and support service at the hub. We put a range of safety measures in place, and whilst remaining cautious, were able to invite people back to the hub to access support, activities, and clubs. We were acutely aware that many people would feel nervous about being out and about again, so we continued to provide some services remotely and the emergency food programme continued until mid-summer when the restrictions were lifted. By the end of June, we had delivered over 17,000 hot meals from the start of the food programme. Adopting this hybrid model of operating enabled us to evolve and respond quickly during what turned out to be an unsettled year in terms of restrictions due to the ongoing covid pandemic.

COURSES AND SKILLS

As the restrictions were eased, we were able to host a range of courses, with local people wanting to improve skills for employment or volunteering. Working in partnership with Kent Adult Education Response and Thanet Development Trust, we were able to offer accredited courses in topics such as First Aid, Health and Safety and Food Hygiene, and an award in construction certificate, CSCS. Those looking for employment have also been supported by our support team with employment skills such as writing CVs, cover letters, interview skills and applying online.

Before the lockdown, we delivered a regular programme of activities to assist participants to build skills and confidence in healthy living and eating, financial capability and employment. We were able to resume some of these sessions at the hub as well as providing activities such as cooking and crafts online, with ingredients and resources being sent out to people’s homes.

CLUBS AND SOCIAL ACTIVITIES AT THE HUB

We were able to resume clubs and we also saw an increase in the number of member facilitated activities over the year. At the hub we were able to provide a safe space, where people could gather and connect to share activities and skills, and we saw new clubs such as Aylesham Arts Club, Knit and Natter, as well as old favourites like bridge club and up-cycling. We have found that the numbers of people attending these clubs are increasing, with people feeling encouraged to attend several activities a week. One volunteer said, “I think that people have been stuck in for a long time during covid and were a bit scared to come back out. But they come to Bechange and feel safe, and it has helps people get back into the swing of things again”.

Page 6

BECHANGE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

FAMILIES AND CHILDREN

Throughout the lockdown, we had been able to keep in touch with families through remote activities, sending out activities packages to help families feel connected. It was, however, fantastic to welcome families back to the hub. Activities and workshops included cooking healthy meals together, playing games that promote physical movement, crafts, storytelling, mindfulness and sensory play. With many families struggling financially, most sessions included an opportunity for children and their carers to sit together and eat. During the period when Covid was high and we were unable to engage families at the hub, we arranged for activity packs to be delivered to families, these were also designed to cover topics that promote health and wellbeing. We started a pack lunch scheme, where families could pick up a pack lunch for their children during the school holidays.

Following consultation with new parents, health visitors and other early year professionals, we established that there was a lack of provision in the area for parent/carers with new-born babies. A group was started and is facilitated by our family support worker, in a relaxed environment with equipment and toys suitable for babies, along with opportunities for parents/carers to discuss issues such as weaning, sleep and child development. One parent said “this group is great, lots of things for babies to play with, it’s nice to meet others who are at the same stage, and when there are problems, you realise you are not alone”.

DROP-IN SUPPORT AND ONE TO ONE ADVOCACY AND GUIDANCE

Being able to provide a welcoming and safe place for people to have an initial conversation about what may be troubling them is an important part of our service. We provided a number of safety measures, including safety screens and cleaning stations, to help people feel secure in our environment. We also continued to provide a telephone option, giving people choice in how they engage in our services. We have seen a huge increase in people engaging with Charity, with more and more local people selfreferring when they need support and help. Our one-to-one work is tailored to the needs of each individual, and we will work with a person or a family for as long as is needed.

ASPIRE PROJECT

In 2020, we became one of 7 hubs across France and South of England for the Interreg funded Aspire Project, a programme that takes an innovative and holistic approach to tackling obesity and unemployment. The ASPIRE Project is a collaboration between 16 organisations including Your Leisure, Dover District Council, Kent County Council and Kent Community Health NHS Foundation Trust and provides a holistic approach to improving people’s skills and wellbeing. Bechange’s management have been involved in the recruitment of the ASPIRE team at the hub and our whole team have been involved in supporting the ASPIRE staff to develop and deliver innovative workshops and activities that support people to gain a healthier lifestyle, lose weight and increase their jobs prospect. As the restrictions eased, the ASPIRE activities brought a new dimension to the programme already available at Bechange, providing an exciting calendar of events, workshops and courses, in skills such as beekeeping, healthy cookery, Eco Therapy and horticulture, as well as support around wellbeing, weight loss and gaining a healthy lifestyle. The community garden, a key part of the ASPIRE project, has been increased in size and developed into a beautiful outside space that will benefit local people for many years to come.

FOOD PROJECTS AT BECHANGE

Food project have continued to evolve at Bechange and now we provide a number of support and activities that help people access emergency and surplus “still good to eat” food, learn about cooking healthier meals, grow and use seasonal foods and connect with others in our community through food.

Page 7

BECHANGE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

We have had a long-standing partnership with Deal Area Foodbank, who cover the Aylesham and surrounding area, issuing vouchers, and supporting local people with issues that have led them to crisis. Over the lockdown and covid restriction period Bechange increased their work with the Foodbank, supporting them to reach people in financial crisis. In summer 2021 we hosted the Foodbank to enable them to return to working in the community.

We continue to collect “still good to eat food” from local supermarkets, making it available to people in the community. In the last year, through our partnership with the charity Fareshare, we have increased the food that we pick up, collecting around 90KG per week. We have also developed a partnership with the local gleaners who pick fruit and vegetables that may otherwise rot in the fields, and this is made available to people in the community and used for our community lunch. Our Community Fridge enables us to have a selection of items such as cheese and yogurts and can be accessed by people throughout the week. It is often used by beneficiaries who attend the Foodbank at Bechange. “When I collect food items from Bechange it helps me stretch my weekly budget , which is getting tighter each week, It means I have money to buy other essentials”.

Our partnership with the Foodbank has included our support team to pilot a scheme to provide Fuel bank vouchers to people in Aylesham who are struggling to pay their gas and electric.

Our community Lunch was established following consultation with the people living in the community who felt that they would enjoy sitting and eating together. Run by community volunteers and staff, providing a light lunch, such as jacket potato, toasted sandwiches, and salad, often harvested by volunteers from our community garden. The lunch is open to everyone and brings together different members of the community, including families, older people, Bechange Staff, community leaders, for example Parish councilors and the local vicar, and people who work in the area. One local person who regularly attends said, “it’s great to see different people from across the community coming together and chatting and sharing time together”.

The Charity’s experience of delivering the project through the lockdown means that we are well set to respond to a new challenge for our community, the cost-of-living crisis.

Our strong relationships and our increase in activity and reach in the community means that we are the “go to” agency for people in a community to turn to for help. As we have moved into the new year we have continued and will continue to listen to our local community and adapt our service to the needs of our participants.

RESPONSIBILITIES OF THE TRUSTEES

The Trustees (who are also the Directors of Bechange for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

Page 8

BECHANGE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

The trustees are responsible for keeping proper accounting records that 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. The trustees 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.

INDEPENDENT EXAMINER

Burgess Hodgson LLP of Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN.

Rebecca Hansell Director

R. Hansell R. Hansell (Jan 30, 2023 12:49 GMT)

……………………..

Registered Office: Veranda Block Unit D Ackholt Road Aylesham Canterbury Kent United Kingdom CT3 3AJ

Page 8

BECHANGE

INDEPENDENT EXAMINERS REPORT

YEAR ENDED 31 MARCH 2022

I report on the accounts of the charity for the year ended 31 March 2022 set out on pages 8 to 19.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER

The charity's Trustees (who are also the directors of Bechange Limited for the purposes of company law) 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 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is eligible for independent examination, it is my responsibility to:

BASIS OF INDEPENDENT EXAMINER'S STATEMENT

My examination was carried out in accordance with the 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 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, 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

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

TOM SALTMER BBA FCA CTA BURGESS HODGSON LLP Independent Examiner

Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN

Burgess Hodgson LLP

Burgess Hodgson LLP (Jan 31, 2023 09:14 GMT)

……………………..

Page 9

BECHANGE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2022

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
Note £ £ £ £
Income and Endowments
Donations and Legacies 4 29,673 114,854 144,527 157,780
Investment income 6 - - - -
---------------------------------------------- ---------------------------------------------- ---------------------------------------------- ----------------------------------------------
Total Incoming Resources 29,673 114,854 144,527 157,780
---------------------------------------------- ----------------------------------------------- ---------------------------------------------- ----------------------------------------------
Resources Expended
Charitable activities 7 39,005 103,214 142,219 92,672
Governance costs 7 3,150 - 3,150 3,476
---------------------------------------------- ---------------------------------------------- ---------------------------------------------- ----------------------------------------------
Total Resources Expended 42,155 103,214 145,369 96,148
---------------------------------------------- ---------------------------------------------- ---------------------------------------------- ----------------------------------------------
Net gain/(losses) on investments - - - -
------------------------------- ---------------------------------------------- ------------------------------- -------------------------------
Net (Expenditure)/Income and
Net Movement in Funds (12,482) 11,640 (842) 61,632
Balances brought forward 68,270 36,872 105,142 43,510
------------------------------------ -------------------------------------- -------------------------------------- --------------------------------------
Balances carried forward 55,788 48,512 104,300 105,142
==================================== ==================================== ==================================== ====================================

The statement of financial activities includes all gains and losses recognized in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 16 form part of these financial statements.

Page 10

BECHANGE

BALANCE SHEET

BALANCE SHEET
YEAR ENDED 31 MARCH 2022
2022 2021
£ £ £
Fixed Assets
Tangible assets 12 5,855 7,806
Current Assets
Debtors 13 1,955 6,376
Cash at bank and in hand 100,664 96,519
------------------------------------ ------------------------------------
102,619 102,895
Creditors: Amounts falling due within one year 14 (4,174) (5,559)
------------------------------------ ------------------------------------
Net Current Assets / (Liabilities) 98,445 97,336
------------------------------------ ------------------------------------
Total Assets Less Current Liabilities 104,298 105,142
Creditors: Amounts falling due after more than
one year - -
------------------------------------ ------------------------------------
Net Assets 104,300 105,142
==================================== ====================================
Funds
Restricted income funds 18 55,788 36,872
Unrestricted income funds 18 48,512 68,270
------------------------------------ ------------------------------------
Total Funds 104,300
====================================		 105,142
====================================

The trustees are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476(1) of the Act.

The trustees acknowledge their responsibilities for:

These financial statements were approved and signed by the members of the committee on …………..

R. Hansell

R. Hansell (Jan 30, 2023 12:49 GMT)

Rebecca Hansell Director

Page 11

BECHANGE

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2022

1. GENERAL INFORMATION

The charity is a registered charity in England and Wales and is corporate. The address of the principle office is Veranda Block Unit D, Ackholt Road, Aylesham, Kent, CT3 3AJ.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared on the historical cost convention, except for investments which are measured at market value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

The financial statements have been prepared on a going concern basis which assumes that the Charity will continue in operational existence for the foreseeable future. This assumption depends on the success of grant funding applications where the outcome has not yet been determined. The Directors are confident that a sufficient proportion of outstanding grant applications will be successful and are engaged in positive discussions with potential funding bodies. The Directors continue to review the Charity’s operating expenditure and reduce costs where appropriate. On this basis, the Directors consider it appropriate to prepare the financial statements on a going concern basis.

Judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustee’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.

Further details of each fund are disclosed in the notes to the accounts.

Page 12

BECHANGE

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2022

Incoming resources

Voluntary income including donations, legacies and grants that provide core funding or are of a general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when:

Investment income is recognised on a receivable basis.

Resources expended

Liabilities are recognised as soon as there is a legal of constructive obligation committing the charity of the expenditure. All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all cost related to the category.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include the costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to the trustees on governance or constitutional matters.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor area, or per capita staff costs by the time spent and other costs by their usage.

Fixed assets

Individual fixed assets costing £50 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Property improvements 10 years straight line Fixtures, fittings and equipment 25% reducing balance

Page 13

BECHANGE

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2022

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

4. INCOME AND ENDOWMENTS

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted|Restricted|Total Funds|Total Funds| |Funds|Funds|2022|2021| |£|£|£|£| |Courses, room hire etc|5,447|-|5,447|572| |-| |Fund raising and donations|1,580|1,580|6,585| |Other income|7,757|-|7,757|4,730| |Charitable activities|14,889|-|14,889|-| |--------------------------------|------------------------------------ --------------------------------|------------------------------------| |29,673|-|29,673|11,887| |Grants receivable|-|114,854|114,854|145,893| |--------------------------------|------------------------------------------|----------------------------------------|------------------------------------| |29,673|114,854|144,527|157,780| |=====================================|===================================== =======|=======================================|====================================|

----- End of picture text -----

5. GRANTS RECEIVABLE

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted|Restricted|Total Funds|Total Funds| |Funds|Funds|2022|2021| |£|£|£|£| |Grants|-|114,854|114,854|145,893| |====================================|=========================================|=========================================|=========================================|

----- End of picture text -----

Page 14

BECHANGE

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2022

6. INVESTMENT INCOME

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
£ £ £ £
Income from listed investments - - - -
Interest on cash deposits - - - -
------------------------------------
------------------------------------ ------------------------------------ ------------------------------------
- - - -
==================================== ==================================== ==================================== ====================================
TOTAL RESOURCES EXPENDED
Charitable Premises Management &
expenses expenses administration Total
£ £ £ £
Direct costs:
Wages and salaries 98,222 98,222
Charitable donations 753 753
General running costs 16,499 16,499
Maintenance and garden 46 46
Depreciation of fixtures and
fittings 1,951 1,951
Employment costs 1,896 1,896
Computer and telephone 22,670 22,670
Bank charges 182 182
---------------------------------------------- --------------------------------------------- ---------------------------------------------- ----------------------------------------------
98,975 18,496 24,748 142,219
Governance costs:
Accountancy - - 3,150 3,150
--------------------------------------------- ---------------------------------------------- --------------------------------------------- ----------------------------------------------
98,975
=====================================		 18,496
=======================================		 27,898
=====================================		 145,369
======================================

7. TOTAL RESOURCES EXPENDED

8. TRUSTEES’ REMUNERATION AND EXPENSES

The Trustees of the charitable company are trustees under company law, and receive no remuneration. Trustees did not receive any reimbursements during the current or prior year.

Page 15

BECHANGE

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2022

9. EMPLOYEES REMUNERATION

The aggregate payroll costs were:

The aggregate payroll costs were:
2022 2021
£ £
Wages and salaries 78,051 58,511
Social security costs 7,332 5,828
Other pension costs 1,896 1,476
------------------------------------ ------------------------------------
87,282 65,815
==================================== ====================================
10. AVERAGE NUMBER OF EMPLOYEES
2022 2021
No. No.
Average number of employees during the year
5		 4
============================== ==============================
11. MOVEMENT IN TOTAL FUNDS
Movement in total funds is stated after charging:
2022 2021
£ £
Independent examiners’ remuneration:
Independent exam fee 2,370 2,696
Other services 780 780
Staff pension contributions 1,896 1,476
Depreciation 1,951 1,003
============================== ==============================

Page 17

BECHANGE

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2022

12. TANGIBLE FIXED ASSETS

12. TANGIBLE FIXED ASSETS
Fixtures,
Property fittings and
improvements equipment Total
£ £ £
COST
At 1 April 2021 14,928 30,645 45,573
Additions - - -
Disposals - - -
------------------------------------ ------------------------------------ ------------------------------------
At 31 March 2022 14,928 30,795 45,723
= ============================== =============================== = ==============================
DEPRECIATION
At 1 April 2021 14,928 22,839 37,767
Charge for the year - 1,951 1,951
On disposals - - -
------------------------------------ ------------------------------------ ------------------------------------
At 31 March 2022 14,928 24,815 39,743
=============================== =============================== ===============================
NET BOOK VALUE
At 31 March 2022 - 5,853 5,853
== ============================== =========================== ==========================
At 31 March 2021 - 7,806 7,806
=============================== ========================== ==========================
13. DEBTORS: Amounts falling due within one year
2022 2021
£ £
Trade debtors - 6,376
Other debtors 1,955 -
------------------------------------ ------------------------------------
1,955 6,376
==================================== ====================================
14. CREDITORS: Amounts falling due within one year
2022 2021
£ £
Trade creditors - 1,647
Other taxation and social security 1,834 1,632
Accruals and deferred income 2,340 2,280
------------------------------------ ------------------------------------
4,174 5,559
==================================== ====================================

Page 17

BECHANGE

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2022

15. MEMBERS LIABILITY

The charity is a company limited by guarantee and has no share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

16. PENSION SCHEME

The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £1,896 (2021: £1,476).

17. RELATED PARTY TRANSACTIONS

There have been no transactions with related parties during the year.

Page 18

BECHANGE

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2022

18. ANALYSIS OF FUNDS

Balance Income Expenditure Other Gains/ Balance at
at 1 April Losses 31 March
2021 2022
£ £ £ £ £
Unrestricted Funds
General Reserves 68,270 29,673 (42,155) - 55,788
----------------------- -------------------------- ----------------------------- ------------------------ -----------------------
Total Unrestricted Funds 68,270 29,673 (42,155) - 55,788
============== ================== ===================== ================ ================
Restricted Funds
Fixed Assets Only - - - - -
Parish Council - 6,500 (5,960) - 542
Colyer Fergusson Charitable Trust 26,085 - - - 26,085
John Swire Charitable Trust - 10,000 (6,600) - 3,400
Kent County Council Early Help 5,717 13,722 (13,722) - 5,717
Kent Mind - 1,000 - - 1,000
Dover District Council Grants 707 970 (970) - 707
Trusthouse Charitable Trust 1,250 - - - 1,250
Kent Community Fund 3,000 12,000 (11,000) - 4,000
Big Lottery Reaching Communities - 68,435 (62,735) - 5,700
Co-Op 114 2,227 (2,227) - 114
----------------------- -------------------------- ------------------------------ ------------------------ -----------------------
Total Restricted Funds 36,872 114,854 (103,214) - 48,515
================= =================== ====================== ================== =================
----------------------- ------------------------- ----------------------------- ----------------------- -----------------------
Total Funds 105,142 144,527 (145,369) - 104,300
==================================== ============================================= ================================================= ================================================ ===============================================

Page 19

BECHANGE

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2022

19. DETAILS OF RESTRICTED FUNDS