Company Registration Number 

05297597 

## **Orb Community Enterprise** 

A Company Charity Limited by Guarantee Registered Charity Number 1112425 

## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** 

for the year ended 31st March 2022 

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**Orb Community Enterprise** A Company Charity Limited by Guarantee 

|**Contents**||
|---|---|
||Page|
|Trustees' Report|3|
|Statement of Trustees' Responsibilities|11|
|Independent Examiner's Report|12|
|Statement of Financial Activities|13|
|Balance Sheet|14|
|Statement of Cash Flows|15|
|Notes to the Financial Statements|16|



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## **Reference and Administrative Details** 

**Charity Name:** 

Orb Community Enterprise 

**Charity’s principal address:** The Garage, Elephant and Castle Yard Off High Street Knaresborough North Yorkshire, HG5 0EQ 

## **Trustees** 

Sue Vasey - Chair Lee Byers – Vice Chair Vivienne Whitelaw – Treasurer (resigned 24[th] October 2022) Louise Colley Matt Oldfield Rick Allan Jane Burnett (resigned 31[st] August 2022) Ernie Wood Karen Hood Richard Pattinson (appointed 1[st] September 2022) 

**Independent Examiner:** Zillah Hopps FMAAT White Rose Accounting Cobdale Lane York YO42 1XD 

## **Structure, Governance, and Management** 

## **Governing document** 

On 22[nd] September 2003 Orb was constituted as Charitable Company Limited by Guarantee. Registered Charity number 1112425 Companies House Number 05297597 

## **Organisational Structure** 

## **Trustees** 

The Board of Trustees of the charity, currently comprising eight Trustees, meets approximately five times a year. On a day-to-day basis management is delegated to the Strategic Director, Leon Fijalkowski who reports back to the Trustees. Trustees are appointed on a rolling basis in line with needs identified by an annual skills audit. Individuals identified as potential Trustees submit an expression of interest, have an initial meeting with the Chair and then submit a CV and letter outlining their skills and reasons for wanting to join the Board. With quorate Board agreement, the potential Trustee is invited to meet the Board to discuss their application and to find out appropriate information about the charity and the role. If approved by a quorate majority the individual is invited to join the Board and provided with a full Trustee induction and training by the Operations Manager and Strategic Director. 

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No new Trustees joined the Board during this accounting year however subsequently Jane Burnett has stood down and is being replaced by Richard Pattinson to represent the interests of independent sister organisation Pioneer Projects. Vivienne Whitelaw has also now stood down. 

## **Staff** 

During the year ending 31[st] March 2022 Orb employed nine paid staff (7 full time equivalent): 

Leon Fijalkowski – Strategic Director (37.5 hours) Elizabeth Marshall – Operations Manager (33.5 hours) David Littler – Creative and Wellbeing Projects Manager (37.5 hours) Gemma O’Connell – Keyworker (22.5 hours) Barbara Grant – Keyworker (22.5 hours) Andrew Fretwell – Creative and Wellbeing Facilitator (30 hours) Jon Galley – Creative and Wellbeing Facilitator (22.5 hours) Rebecca Lawson - Creative and Wellbeing Projects Assistant (25 hours) Rachel Batchelor – Route One Social Prescribing Co-ordinator (30 hours) 

## **Sessional Staff** 

Rachel Clark Rachael Kidd Emma Baylin Jenny Cook Helen Graham Jason Singh Ania Bas Alice Rowan Shanisha Barrino Don Aaron Wisadagama Becky Mears Jon Axon 

The staff team was also supported by twelve trained volunteers over the year. Volunteer numbers remained lower than historically due to ongoing pandemic restrictions on group size and activity. 

## **Risk Management** 

Orb maintains a risk register and the Board of Trustees ensure that all major risks to which the charity is exposed are reviewed on at least an annual basis and that the systems, policies, and procedures are in place to manage these risks. 

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## **Objects of The Charity** 

The objects of the Charity, as stated in the Constitution adopted in September 2003 are to ‘promote mental health and wellbeing amongst vulnerable people in Yorkshire by engaging individuals in multimedia and other meaningful activities with an emphasis on social inclusion, basic employment skills and other personal development and training opportunities’. 

An annual work plan guides the work of the Orb staff team under the leadership of the Strategic Director. Progress is monitored and reported to trustee meetings throughout the year. Orb Community Enterprise is now an established charity and social enterprise promoting Positive Mental Health and providing better life opportunities to people experiencing or at risk of the effects of poor mental health. This includes addressing isolation, lack of influence, lack of opportunity for self-development and difficulty accessing learning provision or employment. It does this through engaging individuals in creative and learning activity in a community focused environment, promoting increases in mental health, influence, confidence, self-esteem, skills, knowledge, and greater opportunities to volunteer, work and access further education. 

## **Quality Assurance** 

Orb holds the Matrix Quality Standard Award (Identification Number C12297), an externally assessed quality management award for organisations providing information, advice, and guidance. Having already held this for nine years, Orb was reassessed in January 2022 and will now retain the Award until 2025. Orb has also passed the North Yorkshire County Council Quality Assurance Framework and after reassessment in 2022 remains an Approved Provider to Health and Adult Services. 

## **Achievements and Performance during 2021/2022** 

The year running from April 2021 to March 2022 was again dominated by the Covid 19 Coronavirus pandemic. Once more, this had no significant impact on the organisation’s ability to fulfil its charitable objectives. Income streams remained strong, the full staff team was not just retained but expanded, and a full range of services continued to be delivered with consistently positive outcomes for service-users. 

## **Services** 

Despite ongoing pandemic related restrictions Orb continued to deliver a full range of 1-1 and group-based services including wellbeing focused creative engagement, learning opportunities, and keyworker input to provide wellbeing assessment, goal setting, and support to progress into volunteering, education, employment, and increased community activity. 

Whereas the previous year had seen significant innovation to provide these principally online, 2021-22 saw a more varied offer developed in line with easing restrictions. Services were provided online, by phone, and in person, with the latter taking place not just at Orb but in more outdoor locations, or alternative venues that provided more space for social distancing. Some hybrid activity was also provided with sessions taking place in person and online simultaneously. In all cases, every effort was made to ensure services remained safe and accessible for all of our service users whatever their situation. 

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In terms of creative and learning activity, this offer, included sessions from Singing for Happiness, Walk & Create, the Orb House Band, the Ukulele Orchestra, DIY Textiles, the Garden Group, Creative Mindfulness, and a host of other art and craft groups. It also incorporated significant additional project activity such as The Forest, an innovative series of sessions run in collaboration with the Woodland Trust in the Nidd Gorge, in which services users explored a new art form in a natural environment with a different professional creative each week. Just in terms of groups this equated to around 376 sessions averaging over 7 group activities per week. There was also a series of Music and Health Masterclasses in which professional creatives discussed their creative approaches to wellbeing via hybrid zoom and in-person sessions. 1-1 creative sessions in the music studio were also able to restart in earnest with piano lessons, drum lessons, song writing, and studio sessions all taking place. A face-toface IT support group was also provided to support people who wished to engage with online activity but lacked the skills or confidence. 

Facilitator and Keyworker support continued to be offered via telephone call or zoom sessions but was increasingly delivered face-to-face both at Orb and at external venues, with the focus of support retaining a significant pastoral and wellbeing element but developing an increased focus on progression as real-world opportunities started to open up again. All service users were placed on a caseload and able to access this 1-1 support. 

The Celebration Events that are at the heart of Orb’s delivery were also able to take their first tentative steps back into the real world. Events such as the summer FEVA festival and the annual Christmas celebration were still delivered online, but we were able to have our first ‘Open Day’ exhibition inviting people into our newly renovated premises. 

We also participated in Knaresborough’s first Community Festival, an outdoor event in the grounds of Knaresborough House, showcasing the myriad of community support organisations in the town, at which Orb provided an art activity tent (creating paper birds), a garden gifting table, and music performances. Pleasingly, the organisers Knaresborough Connectors took a leaf out of Orb’s book and gave the event a ‘Five Ways to Wellbeing’ theme, reflecting our universal and personalised approach to better mental health. Christmas also saw our Ukulele Orchestra perform at Knaresborough’s Christmas market. It really was great getting out and about again. 

Overall, services during the year directly reached over 154 people, an increase of 9 on the first year of pandemic, but our return to public activity as outlined above and continued development of our external newsletter means our indirect reach and influence is also starting to increase. 

## **Impact** 

Impact of engagement continued to be gathered through our person-centred approach to wellbeing assessment, goal setting, and progression support. This is designed to support service users to take control of their journey at Orb, better understand the impact of engagement, and be able to take away transferable skills that support future progressions. 

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Use of the Shorter Warwick Edinburgh Mental Wellbeing Scale showed that 78% of those assessed increased or maintained their wellbeing, an 8% increase from the height of Covid, with 100% reporting that engagement had had a positive impact on their mental health. Though external considerations meant overall measured wellbeing might be taking a hit, all those assessed recognised that engagement at Orb was having a beneficial impact. 96% also registered progression towards personal goals and increased skills. This was up from 88% a year earlier. Corroborative outcomes also showed 98% reporting increases in ‘meaningful social inclusion’, 98% in increased confidence, and 98% increased citizenship. 71% also felt more employable. 

## Here is a selection of service user feedback: 

“Orb is totally and utterly non-judgemental – they accept you as you are. If I turned up with three legs one arm and five eyes I would be treated the same.” “It’s helped me be more confident, given me a purpose that helps me get out of bed, meet others with similar problems and realise I’m not alone.” 

“I definitely feel less isolated now. Coming to Orb has given me confidence and brought me out of my shell.” 

“It has taken me from a very distressed unhealthy position mentally to feeling a lot more comfortable around other people and more stable.” “Having the routine of attending the creative groups has improved my mental wellbeing and built my confidence.” 

"It has helped me to deal with anxiety by helping me feel included and less isolated." 

'It has built my confidence and given me the confidence to teach.” 

“I’m now volunteering at a charity shop. I wouldn’t be there without Orb.” 

## **Partnership Work** 

Orb’s commitment to developing effective partnerships to increase impact, reach, and sustainability continued to grow. 

The relationship with independent sister organisation Pioneer Projects, in the Craven District of North Yorkshire, continued to flourish with both organisations sharing a Strategic Director for the fourth consecutive year and embedding parallel staff structures, approaches to service delivery, outcomes measurement and finance. 

Development of the Route One to Wellness, the VCS mental health delivery partnership for Harrogate and Rural District (including Orb, Mind in Harrogate District, Claro Enterprises and Wellspring Therapy and Training) continued with £50,000 secured for the partnership from North Yorkshire Clinical Commissioning Group to develop a new referral pathway from the Community Mental Health Teams. The launch of a new national NHS Transforming Community Mental Health Transformation programme saw Orb taking a key VCS role in the steering groups at both North Yorkshire and Harrogate and Rural District levels, with the Route One model being seen as an important component of this work and has now received additional funding for the subsequent financial year. 

Other creative partnerships also started to blossom in this financial year including with Rural Arts Thirsk, The Woodland Trust, Ripon Museums Trust, and the Royal Horticultural Society enabling Orb to expand its work to other locations, accessing the benefits of staff, skills, and resources for the benefit of our service users. 

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## **Staff** 

Despite the challenges posed by Coronavirus, the Orb staff team was able to grow to meet the demands of providing an increased range of activity, across several delivery channels, and with clear signs that referral numbers were starting to rise in response to the impact of the pandemic. This saw the addition of a Creative Facilitator apprentice to the team, a 6-month role which has now been extended, and the employment of a permanent Route One to Wellness co-ordinator to manage the new partnership referral pathways Orb is developing. 

## **Premises** 

Orb continues to make improvements to the building and earmarked funds for a refurbishment of the office areas in the subsequent financial year. 

## **Finance** 

Total Income compared to the previous year decreased by £48,503 from £344,084 to £295,581. The previous year’s income had been unusually inflated by emergency pandemic funding which was carried forward into this year as funds for delivery and reserves. As in the previous year a portion of this income was being managed on behalf of partners with £30,000 going to these. Real in year-income was therefore £265,581. 

Total Expenditure for the year increased by £31,944 from £246,373 to £278,317 though this masks the payments to partners of £30,000 which reduces real expenditure to £248,317. The most notable increase in expenditure was in payroll costs which rose by £43,280 in line with new staffing positions, increased hours, and pay awards. This was slightly offset by a reduction in sessional staffing costs of £4,675. 

This represents a real in year surplus of £17,264 with 167,651 total funds carried forward broken down as agreed by the Board of Trustees as representing £77,000 Operational Reserve, £10,000 Building Reserve, and £80,651 in Funds for Delivery. 

The Trustees remain committed to developing and maintaining a broad range of funding streams from both restricted and unrestricted sources that contribute to ongoing organisational stability. 

Principal funding sources for the year were: 

- North Yorkshire County Council Infection Control Grant - £27,322 

- North Yorkshire County Council - Individual Service Contracts for people with an assessed social care need - £26,270 

- The Henry Smith Charity – GP social prescription programme for people with moderate mental ill health -£50,400 

- National Lottery Reaching Communities – Creative community wellbeing sessions for the wider community - £36,509 

- Action Towards Inclusion – National Lottery and European Social Fund programme to support vulnerable people into education or employment - £51,809 

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- Dashlight Foundation – operational costs of operating the Route One to Wellness Social Prescribing pathway - £23,669 

- Pioneer Projects – costs toward employment of a shared Strategic Director - £17,387 

- North Yorkshire Clinical Commissioning Group - costs of Route One CMHT partnership work with £30,000 passed onto to Route One partners - £50,000 

- Harrogate Mind Prevention – contribution to management of local mental health prevention services - £2,250 

- Personal Payments – from service users purchasing support through individual budgets - £1,779 

We are also extremely grateful to all organisations and individuals who have provided us donations over this period totalling a welcome £8,186. 

## **Future Plans** 

The Covid pandemic and its aftermath in a developing cost of living crisis have done much to re-enforce the need for Orb and the support it provides. Demand for services is starting to show a steady increase and the prospects for those we support do not look likely to improve in the foreseeable future. The easing of restrictions and move away from a ‘crisis’ pandemic footing does provide Orb with more opportunity to develop increased and more effective services in response to this need, but this is offset by the challenges of remaining sustainable in a very challenging economic environment. 

Nevertheless, Orb is now in the process of developing a new 5-year Strategy & Business Plan that is ambitious in its scope and aspires to providing the higher level of support its community needs. This will encompass a Creative Programme, a Wellbeing Programme, and a Skills and Progression Programme that builds on work to date whilst maximising partnership opportunities to increase impact, reach, and sustainability. Orb aims to bring its unique skill set using creativity as a driver for increased inclusion, increased skills, increased wellbeing, and more resilient communities into mainstream provision, sitting alongside the more traditional health, education, and community support of partners to create something transformational. It aims to do this in a way that works for the communities it supports but is also replicable across other localities within North Yorkshire and beyond, becoming a beacon of innovation and best practice. 

As such, the next few years will see Orb aim to do the following: 

- Continue developing more effective and impactful services that harness the power of creativity to provide increased wellbeing, personal development, and progression opportunities to the increasing number of people in the community experiencing or at risk of poor mental health. 

- Develop a larger and more skilled staff team able to deliver this expanded service. 

- Improve our premises and resources to ensure staff can deliver services as effectively as possible. 

- Develop increased partnership links with a range of VCSE and statutory partners that ensure our unique offer dovetails with a holistic range of wellbeing services capable of supporting the ‘whole person’. 

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- Develop better referral pathways between ourselves and our VCSE and statutory partners to ensure those we support always get the right support at the right time. 

- Develop new cultural partnerships that provide our services users with increased opportunity whilst allowing Orb to introduce its wellbeing focused creative approach into new settings. 

- Ensure that our work contributes to the creativity and wellbeing of our local communities and helps build bridges between these and other communities so that Orb’s approach has the furthest possible reach and impact. 

## **Public Benefit** 

The Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. The Trustees consider that all the activities of Orb Community Enterprise are carried out for the public benefit. 

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005). 

by the Board of Trustees and signed on its behalf by: 

## ......... � .... . ............... . 

Sue Vasey _0_ (Chair) 

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## STATEMENT OF TRUSTEES’ RESPONSIBILITIES 

The trustees 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). 

The law applicable to charities in England and Wales 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 charity and of the incoming resources and application of resources of the charity 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; 

- state whether applicable 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 charity 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 charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

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## **Orb Community Enterprise Independent Examiner's report to the trustees.** 

The charity's trustees (who are also directors of the company 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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s statement** 

My examination was carried out in accordance with general Directions given by the Charity Commission.  An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.  It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below 

## **Independent examiner's statement** 

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 requirements: 

- to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the Charities Act; and 

- to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the Charities Act have not been met; or 

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

Zillah Hopps FMAAT White Rose Accounting 18th October 2022 

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## **Orb Community Enterprise Statement of Financial Activities for the year ended 31st March 2022** 

|**Note**<br>**Incoming Resources**<br>2<br>From generated funds:<br>Donations and grants<br>Activities for generating funds<br>Investment income<br>**Total incoming resources**<br>**Resources Expended**<br>3<br>Charitable activities<br>Governance costs<br>**Total Resources Expended**<br>**Net incoming/(outgoing) resources before transfers**<br>**Gross transfers between funds**<br>9<br>**Other recognised gains/(losses)**<br>**Net movement in funds**<br>**Net income/(expenditure) for the year**<br>Total funds brought forward<br>**Total funds carried forward**<br>**Net incoming/(outgoing) resources before other**<br>**recognised gains/(losses)**|Unrestricted<br>Funds<br>Designated<br>Funds<br>**Total Funds**<br>2022<br>2022<br>**2022**<br>**£**<br>**£**<br>**£**<br>80,944<br>214,637<br>295,581<br>-<br>-<br>-<br>-<br>-<br>-<br>**80,944**<br>**214,637**<br>**295,581**<br>104,376<br>173,508<br>277,884<br>433<br>-<br>433<br>**104,809**<br>**173,508**<br>**278,317**<br>**(23,865)**<br>**41,130**<br>**17,265**<br>**5,241**<br>**(5,241)**<br>**-**<br>**(18,624)**<br>**35,889**<br>**17,265**<br>**-**<br>**-**<br>**-**<br>**(18,624)**<br>**35,889**<br>**17,265**<br>**(18,624)**<br>**35,889**<br>**17,265**<br>**124,097**<br>**26,289**<br>**150,386**<br>**105,473**<br>**62,178**<br>**167,651**|Total Funds<br>2021<br>£<br>343,684<br>400<br>-<br>**344,084**<br>245,940<br>433<br>**246,373**<br>**97,711**<br>**-**<br>**97,711**<br>**-**<br>**97,711**<br>**97,711**<br>**52,675**<br>**150,386**|
|---|---|---|



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## **Orb Community Enterprise Balance Sheet as at 31st March 2022** 

|**Notes**<br>**Fixed Assets**<br>Tangible assets<br>4<br>**Current assets**<br>Cash at bank and in hand<br>Debtors and prepayments<br>5<br>**Current liabilities**<br>Creditors and accruals<br>6<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Net assets**<br>**Represented by Funds**<br>Unrestricted<br>Restricted|2022<br>£<br>9,671<br>150,300<br>8,099<br>158,399<br>420<br>420<br>157,979<br>167,651<br>**167,651**<br>105,473<br>62,178<br>**167,651**|2021<br>£<br>9,919<br>133,143<br>9,241<br>142,384<br>1,917<br>1,917<br>140,467<br>150,386<br>**150,386**<br>124,097<br>26,289<br>**150,386**|
|---|---|---|



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, and that no member or members have requested an audit pursuant to section 476 of the Act. 

The directors (Trustees) acknowledge their responsibilities for: 

i) ensuring the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006; and 

ii) preparing financial statements which give a true and fair view of the state of affairs of the company at the end of each financial year and of its profit and loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. 

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standards for Smaller Entities (effective April 2008). 

The financial statements were approved by the Trustees and signed on their behalf by: 

......... � .... . ............... . Sue Vasey _0_ (Chair) date:  12th December 2022 

**Company Registration No. 05297597** 

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**Orb Community Enterprise Statement of Cash Flows as at 31st March 2022** 

|**Notes**<br>**Net cash provided by/(used in) operating activities**<br>11<br>**Cashflows from investing activities:**<br>Purchase of property, plant & equipment<br>Proceeds from the sale of investments<br>**Net cash used in financing activities**<br>**Change in cash and cash equivalents in the year**<br>Cash and cash equivalents at the start of the year<br>**Total cash and cash equivalents at the end of the year**<br>**Analysis of cash and cash equivalents**<br>Cash at bank and in hand|2022<br>£<br>20,133<br>(2,976)<br>-<br>(2,976)<br>17,157<br>133,143<br>150,300<br>150,300|2021<br>£<br>100,176<br>(4,972)<br>-<br>(4,972)<br>95,204<br>37,939<br>133,143<br>133,143|
|---|---|---|



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**Orb Community Enterprise Notes to the accounts for the year ended 31st March 2022** 

## **1. Accounting Policies** 

## **1.1 Basis of Preparation** 

The financial statements have been prepared in accordance with the Companies Act 2006, 

applicable accounting standards, and with the Statement of Recommended Practice (SORP) issued in March 2005. 

## **1.2 Legal Status** 

The charity is a company limited by guarantee and has no share capital.  The liability of each member in the event of winding up is limited to £1. Its directors are its trustees and vice versa. 

## **1.3 Funds Structure** 

Designated funds are those subject to restrictions on their expenditure imposed by the donor or grantor 

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

## **1.4 Incoming Resources** 

All incoming resources, including gifts in kind, are recognised gross when they are capable of measurement with reasonable accuracy and when receivable in accordance with any funding agreement. 

## **1.5 Donated Services and Facilities** 

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material.  The value placed on these resources is the estimated value to the charity of the service or facility received. 

## **1.6 Volunteer Help** 

The value of any voluntary help received is not included in the accounts but is described in the Trustees' Annual Report. 

## **1.7 Resources Expended** 

Resources expended are included in the Statement of Financial Activities on an accruals basis. 

## **1.8 Liability Recognition** 

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources 

## **1.9 Governance Costs** 

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

## **1.10 Depreciation** 

Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £100.  They are valued at cost or, if gifted, at the value to the charity on receipt, less depreciation.  Depreciation is provided at rates to write off the cost less estimated residual value of each asset over its expected useful life as follows: Fixtures, fittings and equipment - 25% reducing balance 

Media training and equipment 

- 25% reducing balance 

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|**2. Incoming Resources**<br>Donations<br>Personal payments<br>Individual service contracts (NYCC)<br>NYCC IPC grant<br>**Grants**<br>Barings Foundation<br>Community Grant Extension<br>Dashlight Foundation<br>Harrogate Borough Council<br>Harrogate MIND Prevention<br>Henry Smith<br>Igen Pioneer<br>National Lottery Reaching Communities<br>Stronger Communities Collaboration<br>General grants, sales and fees<br>**Activities for Generating Funds**<br>Social Enterprise Studio Hire & Events fees<br>**Total Incoming Resources**<br>**3.  Resources Expended**<br>**Charitable Activities**<br>Wages, salaries and pensions<br>Payroll charges<br>Rent, rates and insurance<br>Light and heat<br>Telephone<br>Subscriptions, Licences, DBS checks<br>Insurance<br>Office expenses/Print post and stationery<br>Repairs and renewals/cleaning<br>Sessional fees<br>Advertising<br>Travel and subsistence<br>Consumables<br>Consultancy fees<br>Route One partner payments<br>Training<br>Depreciation<br>**Governance costs**<br>Independent Examiner's Fee<br>Statutory Filing fee<br>**Total Resources Expended**<br>Building Better Opportunities/Action Towards<br>Inclusion<br>Reimbursement from Pioneer, Bentham project<br>North Yorkshire Clinical Commissioning Group<br>(Route One)|Unrestricted<br>Funds<br>Designated<br>Funds<br>**Total Funds**<br>2022<br>2022<br>**2022**<br>**£**<br>**£**<br>**£**<br>8,186<br>-<br>8,186<br>1,770<br>-<br>1,770<br>26,270<br>-<br>26,270<br>27,332<br>-<br>27,332<br>-<br>-<br>-<br>-<br>51,809<br>51,809<br>-<br>-<br>-<br>-<br>23,669<br>23,669<br>-<br>-<br>-<br>-<br>2,250<br>2,250<br>-<br>50,400<br>50,400<br>-<br>-<br>-<br>17,387<br>-<br>17,387<br>-<br>36,509<br>36,509<br>-<br>50,000<br>50,000<br>-<br>-<br>-<br>-<br>-<br>-<br>80,944<br>214,637<br>295,581<br>-<br>-<br>-<br>-<br>-<br>-<br>80,944<br>214,637<br>295,581<br>Unrestricted<br>Funds<br>Designated<br>Funds<br>**Total Funds**<br>2022<br>2022<br>**2022**<br>**£**<br>**£**<br>**£**<br>81,549<br>115,440<br>196,990<br>108<br>54<br>162<br>7,999<br>7,663<br>15,662<br>287<br>1,189<br>1,475<br>176<br>1,202<br>1,378<br>2,181<br>1,085<br>3,266<br>410<br>596<br>1,006<br>650<br>939<br>1,588<br>4,586<br>829<br>5,415<br>575<br>10,508<br>11,083<br>-<br>211<br>211<br>215<br>479<br>694<br>393<br>1,721<br>2,115<br>1,994<br>500<br>2,494<br>-<br>30,000<br>30,000<br>28<br>1,092<br>1,120<br>3,224<br>-<br>3,224<br>104,376<br>173,508<br>277,884<br>420<br>-<br>420<br>13<br>-<br>13<br>433<br>-<br>433<br>**104,809**<br>**173,508**<br>**278,317**<br>|Total Funds<br>2021<br>£<br>3,630<br>2,285<br>64,821<br>-<br>12,000<br>45,605<br>5,734<br>10,000<br>3,750<br>49,500<br>500<br>24,563<br>46,295<br>65,000<br>7,500<br>2,502<br>343,684<br>400<br>400<br>344,084<br>Total Funds<br>2021<br>£<br>153,710<br>161<br>15,174<br>1,971<br>1,140<br>1,637<br>975<br>338<br>4,528<br>15,758<br>740<br>-<br>1,891<br>683<br>43,500<br>428<br>3,306<br>245,940<br>420<br>13<br>433<br>**246,373**|
|---|---|---|



17 



## **4. Tangible  fixed assets and depreciation.** 

|**Cost**<br>Balance b/fwd<br>Additions<br>As at 31st March 2022<br>Depreciation<br>Balance b/fwd<br>Charge for the year<br>As at 31st March 2022<br>Net book value<br>As at 31st March 2021<br>As at 31st March 2022<br>**5. Debtors and Prepayments**<br>Analysis of debtors falling due withi<br>Trade debtors<br>Accrued income<br>Prepayments<br>**6. Creditors and accruals**<br>Analysis of creditors falling due with<br>Independent Examination<br>Pensions<br>Accruals<br>**7. Staff costs and emoluments**<br>Gross salaries<br>Employer's National Insurance<br>Employer's pension contributions<br>Average number of employees (full<br>No employees received remunerati|**Fixtures,**<br>**fittings and**<br>**equipment**<br>**£**<br>19,110<br>-<br>19,110<br>14,923<br>1,047<br>15,970<br>4,187<br>3,140<br>n one year<br>in one year<br>time equivalent)<br>on in excess of £60,000|**Media Training**<br>**& Equipment**<br>**£**<br>52,117<br>2,976<br>55,093<br>46,385<br>2,177<br>48,562<br>5,732<br>6,531<br>2022<br>£<br>-<br>6,506<br>1,593<br>8,099<br>2021<br>£<br>420<br>-<br>-<br>420<br>2021<br>£<br>180,481<br>10,227<br>6,281<br>196,990<br>7|**Total**<br>**£**<br>71,227<br>2,976<br>74,203<br>61,308<br>3,224<br>64,532<br>9,919<br>9,671<br>2021<br>£<br>-<br>8,399<br>842<br>9,241<br>2021<br>£<br>420<br>881<br>616<br>1,917<br>2021<br>£<br>140,810<br>7,855<br>5,045<br>153,710<br>7|
|---|---|---|---|



## **8. Taxation** 

Orb Community Enterprise is a registered charity and its primary activities are not subject to Corporation Tax. 

18 



## **9. Analysis of funds** 

## **9.1 Funds held.** 

**Fund name Type** Barings Foundation Designated Building Better Opportunities/Action Towards Inclusion Designated 

Dashlight Foundation Designated Harrogate MIND Prevention Designated Henry Smith Designated 

National Lottery Reaching Communities Designated 

North Yorkshire Clinical Commissioning Group Designated (Route One) 

Stronger Communities Collaboration Designated Harrogate Borough Council Unrestricted 

## **Purpose and restrictions** 

to fund delivery costs and related overheads for mental health focused creative activities 

to fund keyworker support for unemployed vulnerable adults 

to fund operating costs for the management of the Route One Social Prescribing Pathway to fund local mental health and wellbeing resources & services costs for delivering social prescribing programme for people with moderate mental ill health 

costs for  delivering creative community sessions 

project management, staffing and overhead costs for the Route One to Wellness mental health partnership including Orb, Mind in Harrogate, Claro Enterprises and Wellspring Therapy to deliver mental health support to referrals from community mental health teams 

Strategic Director and Operations Manager core costs to contribute to the general costs of the charity 

## **9.2 Movement of major funds** 

|**Fund name**<br>**Unrestricted funds**<br>General unrestricted funds<br>Harrogate Borough Council<br>Pioneer<br>**Designated funds**<br>Barings Foundation<br>Building Better Opportunities/Action Towards Inclusion<br>Dashlight Foundation<br>Harrogate MIND Prevention<br>Henry Smith<br>National Lottery Reaching Communities<br>Stronger Communities/Pioneer<br>The Two Ridings/Local Fund<br>**Total Funds**<br>North Yorkshire Clinical Commissioning Group|Balance b/fwd<br>Incoming<br>resources<br>Outgoing<br>resources<br>Transfers<br>Balance c/fwd<br>124,097<br>63,558<br>102,359<br>5,241<br>90,536<br>-<br>-<br>2,450<br>-<br>(2,450)<br>-<br>17,387<br>-<br>-<br>17,387<br>124,097<br>80,944<br>104,809<br>5,240.89<br>105,473<br>12,000<br>-<br>11,964<br>(36)<br>-<br>-<br>51,809<br>50,456<br>(164)<br>1,189<br>-<br>23,669<br>21,034<br>(520)<br>2,115<br>3,750<br>2,250<br>1,886<br>-<br>4,114<br>1,120<br>50,400<br>23,760<br>-<br>27,760<br>2,419<br>36,509<br>34,408<br>(4,520)<br>-<br>-<br>50,000<br>30,000<br>-<br>20,000<br>7,000<br>-<br>-<br>-<br>7,000<br>26,289<br>214,637<br>173,508<br>(5,241)<br>62,178<br>**150,386**<br>**295,581**<br>**278,317**<br>**-**<br>**167,651**|
|---|---|



## **10. Net assets between funds** 

|Fixed assets<br>Current assets<br>Current liabilities|Unrestricted<br>Funds<br>Designated<br>Funds<br>**Total Funds**<br>2022<br>2022<br>**2022**<br>**£**<br>**£**<br>**£**<br>9,671<br>-<br>9,671<br>96,221<br>62,178<br>158,399<br>(420)<br>-<br>(420)<br>**105,472**<br>**62,178**<br>**167,651**|
|---|---|



The unrestricted funds in the Balance Sheet amounted to £105,472 being fixed assets of £9,671 and liquid reserves of £95,801. From the liquid reserves of £95,801 the Board have agreed to reserves as follows: 

|Building Reserve:<br>Operational Reserve:<br>Project delivery:<br>**ciliation of net movement in funds to net cash flo**<br>Net movement in funds<br>**Adjustments for:**<br>Depreciation charges<br>Decrease/(increase) in debtors<br>Increase/(decrease) in creditors<br>Increase/(decrease) in deferred income<br>**Net cash provided by/(used in) operating activiti**|Unrestricted<br>Funds<br>Designated<br>Funds<br>**Total Funds**<br>2022<br>2022<br>**2022**<br>**£**<br>**£**<br>**£**<br>10,000<br>-<br>10,000<br>77,000<br>-<br>77,000<br>18,472<br>62,178<br>80,651<br>105,472<br>62,178<br>167,651<br>**w from operating activities**<br>**2022**<br>**2021**<br>**£**<br>**£**<br>17,265<br>97,711<br>3,224<br>3,306<br>1,141<br>0<br>(1,497)<br>0<br>-<br>-<br>**es**<br>**20,133**<br>**101,017**|
|---|---|



## **11. Reconciliation of net movement in funds to net cash flow from operating activities** 

19