**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: - (A) To promote for the benefit of the inhabitants of East Kent and the surrounding areas without distinction of sex, sexual orientation, race or political, religious or other opinions, by associating together inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants, and: - (B) To promote such other charitable purposes to benefit the area as may from time to time be determined. 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: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; **Page 8** ## **BECHANGE** ## **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31 MARCH 2022** - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping proper accounting records 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: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## **BASIS OF INDEPENDENT EXAMINER'S STATEMENT** My examination was carried out in accordance with the General Directions given by the Charity 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: - proper accounting records are kept (in accordance with section 386 of the Companies Act 2006 and section 130 of the 2011 Act); and - accounts are prepared which agree with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities; or (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: - (i) ensuring that the company keeps adequate accounting records which comply with section 386 of the Act, and - (ii) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the company. 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: - The donor specifies that the grant or donation must only be used in future accounting period - The donor has imposed conditions which must be met before the charity has unconditional entitlement. 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** - Fixed Assets Only – Consists only of fixed assets remaining after the following projects had ceased: Coalfields Regeneration Trust: Skills Factory, Big Lottery Fund Grant: Family Learning Project, Bridging the Gap, KCC (Kent County Council) Training & Equipment and KCC (Kent County Council) Social Services. - Parish Council - Colyer Fergusson Charitable Trust - John Swire Charitable Trust - Kent County Council Early Help - Kent Mind - Dover District Council Grants - Trusthouse Charitable Trust - Kent Community Fund - Big Lottery Reaching Communities - Co-Op