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2021-03-31-accounts

Trustees A Cathies
J Cigman
P Gifford
R Boseley
J Lewis (Appointed 23 November 2020)
M Smith (Appointed 22 March 2021)
Secretary S Martin
Charity number 1110418
Company number
Principal address Chequers Bridge Centre
Painswick Road
Gloucester
GL4 6PR
Registered office Chequers Bridge Centre
Painswick Road
Gloucester
GL4 6PR
Independent examiner Griffiths Marshall
Beaumont House
172 Southgate Street
Gloucester
Gloucestershire
GL1 2EZ
Bankers Unity Trust Bank Plc
Four Brindley Place
Birmingham
BI 2JB

Page
Trustees' report 1 - 13
Independent, examiner's report 14
Statement of financial activities 15
Balance sheet 16
Statement of cash flows 17
Notes to the financial statements 18 - 31

1 . Strengthen the work of Fair Shares in our existing time banks in Gloucester, Stroud and Stonehouse
(and not expand into other areas)
2. Develop new sources of funding so that we are less dependent on grants
3. Make our partnerships with other local organisations clear (our purpose in working with them) and
strong
4. Get more participants actively involved in how Fair Shares works and planning for the future
5. Get better at marketing and communicating our values and sharing information about what Fair
Shares does
6. Make best use of the resources we have

What we planned to do Actions Progress
Consolidate core business 3 year plan for Stroud Deferred
Develop Gloucester allotment Done
Green impact assessment Deferred
Develop more diverse funding Submit new Lottery bid Done
Identify 5 local businesses to Deferred
approach
Develop strategic partnership working Work actively with the new NHS Trust Deferred
Draw up and implement an exit strategy for Done
criminal justice project
Recruit 10 'Friends of Fair Shares' Deferred
Increase active involvement of participants Active engagement of participants in Done
how the allotment develops
Active engagement of participants in Deferred
proposing ideas for fundraising
Effective use of resources Complete 2 evaluations - Young People Deferred
& Dementia Project
Review database of participants Deferred
Review vehicle plan, including identifying Deferred, finance
funding for maintenance and upgrade committee
assessing options
to address this

Unrestricted Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
Notes £ £ £ £ £ £
Income and endowments from:
Grants and donations 3 1 7852 191483 193 7335 2 3682 194 7750 197 1432
Incoming resources
from charitable
activities
Woodworking Income 4 - - - - 1 7223 1 1223
Other trading activities 5 4 1704 21 7561 26 7265 11,276 23 1974 35 1250
Other income 6 602 26 1019 26 7621 487 7 7064 7 1551
Total income 7,158 239,063 246,221 14 1445 227 1011 241,456
Expenditure on:
Raising funds
Costs of generating
funds 7 - 5,994 5 7994 5,404 - 5 1404
Charitable activities 8 3 7845 200 1471 204,316 45790 159 1498 205,288
Other 9 223 - 223 243 - 243
Total resources
expended 4 7068 206,465 210,533 51,437 159 7498 210 7935
Net incoming
resources before
transfers 3,090 32 1598 35 1688 (36,992) 67,513 30 1521
Gross transfers
between funds (4) 4 - 25,551 (25,551) -
Net income for the year!
Net movement in funds 3,086 32,602 35 9688 (11,441) 41 1962 30 1521
Fund balances at I
April 2020 37 7782 116 7904 154 1686 49 1223 74,942 124 1165
Fund balances at 31
March 2021 40 7868 149 1506 190 7374 37,782 116,904 154 5686

2021 2020
Notes £ £ £ £
Fixed assets
Tangible assets 14 3 1614 6150
Current assets
Debtors 15 7 1716 9,053
Cash at bank and in hand 16 196,260 189 1 079
203 7976 198 5 132
Creditors: amounts falling due within
one year 17 (17,216) (49,596)
Net current assets 186 1760 148 1536
Total assets less current liabilities 190 7374 154,686
Income funds
Restricted funds 20 149 1506 116 7904
Unrestricted funds 40 1868 37 7782
190,374 154 1686

2021 2020
Notes £ £ £ £
Cash flows from operating activities
Cash generated from/(absorbed by)23
operations 7,181 (14,412)
Investing activities
Purchase of tangible fixed assets - (286)
Net cash used in investing activities - (286)
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents 7 1181 (14,698)
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year 196 3260 189,079

Unrestricted
Restricted
Total Unrestricted
Restricted

Total
funds
funds
funds
funds
2021
2021
2021 2020
2020

2020
£
£
£ £
£

£
Donations and gifts 1 3852
1 1301
3 7153 2 3682
3,025

5 1707
Grant income -
190 1182
190 1182 -
191725

191
1 725
1,852
191,483
193,335 2,682
194,750

197 1432
Donations and gifts
Donations 1 1852
1 7301
3,153 2 1426
3 3025

5 3451
Gift Aid -
-
- 256
-

256
1 1852
1 7301
3 3153 2 1682
3 1025

5 1707
Grant income
Active Gloucestershire
-

2,200
2,200 -
-

-
Allen Lane Foundation
-

1,250
1 1250 -
3 1750

3 1750

3
Grants and donations
(Continued)
Anonymous -
10000
10 1000 -- -
Asda Foundation -
300
300 -
500
500
Barton&Tredworth
Neighbourhood
Partnership -- - -
4 7099
4 1099
Barnwood Trust -
4 1500
4 1500 -
1440
1,440
Charities Aid Foundation -
4 1600
4,600 -- -
DCMS funds distributed
by Gloucestershire
Foundation: Resilience
Fund -
20 1140
20,140 -- -
DCMS funds distributed
by Gloucestershire
Community Foundation:
Coronavirus Recover&
Resilience Grant -
8,557
8 1557 -- -
DCMS funds distributed
by National Lottery
Community Fund:
Coronavirus Community
Support Fund -
37 1500
37 1500 -- -
Dunhill Medical Trust -- - -
21 388
21,388
Gloucester City Council -
800
800 -
250
250
Gloucester City Homes -
500
500 -
7 1850
7 1850
Gloucestershire
Community Foundation -
3,500
3 3500 -
4,091
4,091
Gloucestershire County
Council -
5,625
5 3625 -
7,875
7,875
Gloucestershire
Gateway Trust -
22,533
22 1533 -
20 3250
20 3250
HDH Wills 1965
Charitable Trust -- - -
500
500
Henry Robert Bull
Charitable Trust -- - -
13000
1 3000
Henry Smith Charity -- - -
7 7500
7 1500
Hilden Charitable Fund -- - -
1 000
1,000
HMRC Job Retention
Scheme -
5 7641
5 1641 -- -
Langtree Trust -
500
500 -- -
Leigh Trust -
1,000
1 1000 -- -
National Lottery
Community Fund -
26 1301
26 1301 -
54 1917
54 1917
Noel Buxton Trust -
1 300
1 300 -
2 1000
2,000
Office of the Police and
Crime commissioner
Gloucestershire -
17 1500
17,500 -
18 1500
18 1500
Persula Foundation -
1 660
1 660 -
3,340
3 7340
Postcode Community
Trust -- - -
12 7600
12 7600
Saintbury Trust -- - -
2 1000
2 1000
Sobell Foundation -- - -
3 7000
3,000
Souter Charitable Trust -- - -
2,000
2 1000

3
Grants and donations
(Continued)
Stroud District Council -
8 1000

8,000
-
4 1000

4 1000
Summerfield Trust 3 1000
3 3000
Swire Charitable Trust -
5 1625

5 3625
-
1 1875

1 1875
Sydney Black Charitable
Trust 1,000
1,000
Tesco - Groundork UK -500500 -
Verdon-Smith Family
Charitable Trust -150150 -
Zurich Community Trust rA
-
190,182

190,182
-
191 1725
191 3725
Unrestricted Restricted
Total
Unrestricted Restricted Total
Funds
Funds

2021

Funds

Funds
2020
££
£

£

£
£
-- - -
1 7223
1,223
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
£ £ £ £ £ £
Fees 3 1954 21,561 25 1515 3,018 21 3634 24 1652
Consultancy income - - - 450 2 1340 2 3790
Woodworking income 750 - 750 7,808 - 7 1808
Other trading activities 4 7704 21 3561 26,265 11 7276 23 1974 35,250

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
£ £ £ £ £ £
Other income 602 26,019 26,621 487 3 1489 3 1976
Vehicle income - - 3 7575 3 1575
602 26,019 26,621 487 7 7064 7 1551

7
Raising funds
Unrestricted Restricted Total
Total
funds funds 2021
2020
£ £ £
£
Costs of generating funds
Fundraising fees - 5 3994 5,994
5 1404
- 5 3994 5 7994
5 7404
For the year ended 31 March 2020
Costs of generating funds 5 3404 - 5 1404
8
Charitable activities
2021
2020
££
Staff costs (see note12) 133 1152
141 3428
Share of support costs (see note 11) 69 1376
62 1076
Share of governance costs (see note 11)
204,316
205 1288
Analysis by fund
Unrestricted funds 3 7845
45,790
Restricted funds
204 1316
205,288
9
Other
2021 2020
££
Financing costs
223 243

upport costs
Support Governance 2021
Support
Governance
2020
costs
costs
costs
costs
££ £
£
£
£
Depreciation 2 7536 - 2,536
3 7379
-
3,379
Rent, rates & room hire 10 7943 - 10 1943
14 7048
14 1048
Misc. expenses 26 1224 - 26 7224
-
-
-
Postage, printing &
office supplies 1,690 - 1,690
1 1970
-
1,970
Phone, internet &
computer 2 1992 - 2,992
2 7704
-
2 1704
Staff travel, expenses &
training 18 1329 - 18,329
26,730
-
26 1730
Professional fees 613 - 613
913
-
913
Equipment 2,870 - 2 7870
7,126
-
7,126
Evaluation &
subscriptions 824 - 824
426
-
426
Insurances 2 1355 - 2 7355
4 7780
-
4 1780
Audit fees -
1 7788
1 7788
-

1 1784

1 7784
69 1376
1,788
71 1164
62 7076

1 1784

63 7860
Analysis by fund
Unrestricted funds 1 1284
1 3788
3 1072
27,886

1 3784

29,670
Restricted funds 68,092 - 68092
34 7190
-
)A 1C1
69 1376
1 1788
1,784
63,860

2021 2020
Number Number
Fair Shares 2 2
Stroud 1 1
Woodworking 1 1
Gloucester 3 2
HM Prisons - 2
Young People's Project 1 1
GEM Project 1 1
Total j itJ
Employment costs 2021 2020
£ £
Wages and salaries 116 7713 116,962
Social security costs 1 1803 3 1095
Sessional staff 12 1912 19,485
Recruitment - 54
Pension costs 1 7724 1 1832
lK%IiY
Analysis by fund
Unrestricted funds 773 16,120
Restricted funds 132 7379 125 3308
I NNWft-v

14
Tangible fixed assets
Fixtures, Motor vehicles Total
fittings &
equipment
£
£
£
Cost
At 1 April 2020 24 1934
60 7275
85209
At 31 March 2021 24,934
60 1275
85 3 209
Depreciation and impairment
At 1 April 2020 22 1567
56,492
79 1 059
Depreciation charged in the year 1 590
946
2 5 536
At31 March2021 24 1157
57 1438
81 1 595
Carrying amount
At31 March2021 777
2 1837
3 7 614
At31 March2020 2 1367
3783
6 1 150
15 Debtors
2021 2020
Amounts falling due within one year: £ £
Trade debtors 5 1638 6 1 930
Prepayments and accrued income 2 1078 21123
7 7716 9 3 053
16
Cash at bank and in hand
2021 2020
£ £
Bank current account 195,464 188,188
Credit Card 292 -
Petty cash 504 891
196 1260 189,079

17 Creditors: amounts falling due within one year
20212020
Notes £ £
Deferred income 18 5 1400
45 7
161
Trade creditors 10,116
2 7
735
Accruals and deferred income 1 7001700
17 1216
49 1
596
18 Deferred income
20212020
£ £
Arising from Deferred Income 5 3400
45 7
161

Movement in funds Movement in funds
Balance at Incoming
Resources
Transfers
Balance at
I April 2020 resources
expended
31 March 2021
£ £
£
£ £
BTNP 518 -
-
- 518
Covid Response 1 1500 36500
(36,258)
1 1 1743
GEM Project 1,872 20 1561
(16 )852)
- 5 7581
Gloucester 43 7302 102 7660
(70,021)
1 75 3942
HM Prisons 8 1169 27 3939
(36,108)
- -
Network Crafts Group 3 7598 -
-
- 3 1598
New Vehicles 2 1056 -
-
- 2 1056
Stroud 52 7624 24 7590
(31,996)
1 45 7219
Woodworking Restricted 3 7220 936
(1,967)
- 2 1189
Youngs People's Project 45 25,877
(13,263)
1 12 1660
116 7904 239 1063
(206,465)
4 149,506
Unrestricted funds
Balance at Incoming
Resources
Transfers
Balance at
I April 2020 resources
expended
31 March 2021
££ ££ £
Support 37,782 6 1155
(3,065)
(4) 40 1868
Woodworking - 1 1003
(1,003)
- -
37 7782 7 1158
(4,068)
(4) 40,868
nalysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
£ £ £
Fund balances at 31 March 2021 are represented by:
Tangible assets 3,614 - 3614
Current assets/(liabilities)
40 1868
149 1506
190 1374

22 Related party transactions
Remuneration of key management personnel
The remuneration of key management personnel is as follows.
2021 2020
£ £
Aggregate compensation 21 1173 22 1737
23
Cash generated from operations
2021 2020
£ £
Surplus for the year 35 7688 30 1521
Adjustments for:
Depreciation and impairment of tangible fixed assets 2 7536 3 7379
Movements in working capital:
Decrease/(increase) in debtors 1 337 (5,986)
Increase in creditors 7 7381 281
(Decrease) in deferred income (39,761) (42,607)
Cash generated from/(absorbed by) operations 7 7181 (14,412)