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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 05589316 (England and Wales) REGISTERED CHARITY NUMBER: 1112534

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2022 for Mentoring Plus Bath and North East Somerset Limited

Monahans Chartered Accountants Fortescue House Court Street Trowbridge Wiltshire BA14 8FA

Mentoring Plus Bath and North East Somerset Limited

Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Cash Flow Statement 10
Notes to the Cash Flow Statement 11
Notes to the Financial Statements 12 to 20
Detailed Statement of Financial Activities 21

Mentoring Plus Bath and North East Somerset Limited

Report of the Trustees for the Year Ended 31 March 2022

Mentoring Plus is registered with the Charity Commission and is a company limited by guarantee. It is governed by its Memorandum and Articles of Association on incorporation on 11th October 2005, as amended by its special resolution dated March 2012.

Objectives and Activities

The following objectives and activities have been undertaken to further charitable purposes and for the public benefit. The objectives as amended in 2012 are:

The main activities undertaken in relation to those purposes during the year.

In its charitably funded projects, Mentoring Plus supports vulnerable and disadvantaged 7-21 year olds across Bath & North East Somerset (BathNES) referred for support by schools, social and health care professionals. In our volunteer mentoring project this age range now extends to 25 for young adults with a SEND diagnosis and in need of early help.

Young people are accepted for mentoring who are affected by multiple challenges at home and in education, including poverty, family breakdown and emotional difficulties. These challenges can place them at a number of risks: disengagement from education; few positive role models; anti-social or criminal behaviour; social isolation; and poor physical or mental wellbeing.

Alongside assessing young people’s needs and hopes and supporting them directly with our own professionals, the Charity recruits, trains and supports adult volunteers from our community to mentor young people one-to-one for a year, following their positive interests. This helps build young people’s confidence, aspiration, communication strengths and self-efficacy. These outcomes support their ability to identify pathways forward, overcome difficulties and fulfil their potential in education and employment. Part of this work (supporting young people aged over 11) is core funded by a local authority commission, with the remaining funding requirement being met from charitable sources.

Mentoring Plus provides a structured programme of inspirational group activities (arts, sporting, community and enterprise) weekly in term-time with additional school holiday sessions. These are designed to enable young people to try new things, build confidence and make new friends in a supported setting, while gaining access to inspirational role models.

Regular weekly activities for our volunteer mentoring cohort recommenced in September 2021, offering a supported small group environment and a choice of activities including sport, art, cookery, music, walks and visits. We also offer a weekly session for our Youth Reps advocacy group of previous mentees, aiming to build life skills while benefiting from their input in practice design, activity choices and fundraising. Our Girls’ Group enables young people identifying as female to thrive in a supportive setting, discussing their choice of issues and trying new skills. All these groups moved back to in-person settings and mentees also benefit from free car transport to and from activities, without which most would be unable to access them.

Our professional mentoring practice continues its strong organic growth alongside volunteer mentoring. Demand for mentoring for higher-need mentees in more complex situations, including those refusing school or with special educational needs, remains very high. Most students’ mentoring is funded through an EHCP or care budget and any surplus this paid work generates helps the long-term financial sustainability of our charitable work.

Since 2018 we have run a successful local authority-commissioned project to provide professional mentoring to primary and secondary students re-accessing education after exclusion, low attendance, a managed move between schools or a period outside mainstream education. Student & Family Support (SAFS) is fully funded by BathNES Council and supports up to 36 students aged 5-16 at any one time for a 16-week intervention.

Our professional mentoring practice continues its strong organic growth alongside volunteer mentoring. Demand for mentoring for higher-need mentees in more complex situations, including those refusing school or with special educational needs, remains very high. Most students’ mentoring is funded through an EHCP or care budget and any surplus this paid work generates helps the long-term financial sustainability of our charitable work.

Page 1

Mentoring Plus Bath and North East Somerset Limited

Report of the Trustees for the Year Ended 31 March 2022

The main activities undertaken in relation to those purposes during the year

As part of its custodianship of Riverside Youth Hub, Mentoring Plus also delivers open-access youth clubs previously run by BathNES Council. Part-funded by BBC Children in Need, this work was delivered in partnership with local charity Bath Youth for Christ (the sessions have no religious content). 13-19 year olds from local communities, many affected by inequality of opportunity and low aspirations, are offered a safe space to meet friends, engage in activities and be supported by skilled youth workers.

The main activities undertaken during the year to further the Charity's purpose for the public benefit

In the year April 2021-March 2022, Mentoring Plus provided one-to-one volunteer mentoring to 64 x 11-21-year-olds and 39 x 7-11-year-olds. 79 young people benefited from professional mentoring. This combined total of 182 beneficiaries of community-based mentoring is higher than the previous year (151) with much of this growth coming from professional mentoring.

These numbers include those young people coming to the end of their mentoring year during this period and those recently matched at the end of it. In any one month, over 90 of these young people were working with a mentor, and others were in assessment with the organisation’s professional practitioners.

In the 12 months the SAFS team directly mentored 109 students, an increase from the previous year’s 88 students which were slightly lower than usual due to lockdowns. SAFS interventions last about 16 weeks in a typical year, with some extended to provide further support where needed.

Youth club delivery reached 20 young people with twice-weekly sessions, a small increase on 2020-21 but still lower than pre-Covid as young people showed less willingness to leave home and join in group activities. Numbers are picking up again in 2022. Those who access the clubs continue to enjoy the support of their youth workers and enjoy nutritious meals as part of every session.

We ran three volunteer mentor training sessions as usual across the year, which were in person but limited on numbers to allow for social distancing. We trained 34 new mentors which is lower than pre-Covid years where 45-50 would be trained. In common with many charities, we are seeing volunteer enquiries reduced post-lockdown as people prioritise time with family and travelling, and are having to work harder to attract sufficient numbers. Staff also volunteer and we have a good retention rate of previous mentors.

The Trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the Charity.

The main achievements and performance of the Charity during the year

All of our projects were still impacted by Covid disruption, with schools closing to year groups, individuals having to isolate repeatedly and young people’s activities for Christmas 2021 feeling unsafe to offer due to the Omicron variant.

With this backdrop, outdoor school holiday activity sessions were especially valued and young people enjoyed bushcraft, falconry, farm visits and rock climbing. We thank staff and volunteers for so much flexibility and imagination, finding ways to keep young people feeling connected despite many frustrations, delays and cancelled sessions.

Mentoring Plus continued delivering its renewed local authority commission for volunteer mentoring. This commission runs from April 2021 to at least March 2024, at which point there is scope for extension until March 2026. The commission contributes £65,000 per year towards the cost of volunteer mentoring (about one third of the total cost) for 11-21 year olds. This service now extends to 21-25 year olds with a SEND diagnosis in need of early help.

Our SAFS commission awarded in 2018 was extended for another 2 years from August 2021. This reflects the very positive outcomes, relationships and reputation this service has built for independent advocacy for students in need of support to re-access mainstream education. We are grateful for strong and supportive relationships with our commissioning teams for both these commissions, which allow us to work effectively across our county to support young people most in need. From September 2022 this contract is being extended to include a 1-year pilot project offering early help to students at risk of anxiety-based school avoidance.

We benefited from community partnerships in offering inspiring opportunities, such as Georgian lido Cleveland Pools engaging Youth Reps in an inter-generational film project, and Holburne Museum offering youth club participants a full day jewellery making project.

Page 2

Mentoring Plus Bath and North East Somerset Limited

Report of the Trustees for the Year Ended 31 March 2022

The main achievements and performance of the Charity during the year

It’s part of our mission to share our practice generously to reach the maximum numbers of beneficiaries possible. Local independent school Kingswood helped re-energise our schools peer mentor training programme, enabling older students to mentor younger. Four state schools followed suit, engaging us to provide training and helping to embed a mentoring culture among their students.

As part of our diversified funding strategy we often trial new enterprise projects, especially where young people can get involved. In December 2021 we launched a new website with an online shop which allowed us to sell nearly 200 fresh Christmas trees over one weekend. Many new community connections were forged and we aim to repeat the project, with refinements, for Christmas 2022.

In 2021-22 Mentoring Plus received valuable help from organisations in our community including Roper Rhodes, Bath University Management School, Mayden, Holburne Museum, Bath Festivals, Brewin Dolphin, Fresh Student Housing, EZ Education, Breathing Space and Bath Marches, The Apartment at the Barn, Bathavon Rotary Club and Rotary Club of Bath, Prior Park School, Yeo Valley and Bath Outdoors. Thank you to them, and to all our individual donors who make our work possible.

We also gratefully received valued funding from grant-giving organisations including Quartet Foundation, Henry Smith Charity, Sobell Foundation, KFC Foundation, Foundation for Children, Bath & NE Somerset Council, Charles Hayward Foundation, St James’s Place Charitable Foundation, Dandia Charitable Trust, The National Lottery Reaching Communities Fund, The Medlock Charitable Trust, BBC Children in Need, Postcode Lottery, Newby Trust, The Joyce Fletcher Charitable Trust, The Clothworkers Foundation, The Hedley Foundation, Sperring Foundation, Bath Moral Welfare Fund, Denman Charitable Trust, Van Neste Foundation, Global’s Make Some Noise, Local Giving and Monday Charitable Trust.

We ended the financial year with the happy news that our work was recognised for a second time with a Bath Life Award as Charity of the Year.

The difference the Charity's performance during the year has made to the beneficiaries of the Charity

The outputs listed above are measured alongside qualitative assessment of young people’s progress at least monthly, and quarterly reporting across the cohort against 18 measures of observed outcomes, recording relevant evidence. Our most recent outcome reporting includes:

Mentees also rate the Charity’s service to them, giving an average score of 9 out of 10 for the period.

The SAFS team continue to meet all the performance expectations set by BathNES Council commissioners for a cohort at a significantly higher level of need and case complexity. Outcomes are measured termly and for term 3 2021-2 include:

Page 3

Mentoring Plus Bath and North East Somerset Limited

Report of the Trustees for the Year Ended 31 March 2022

How our achievements and performance during the year have benefited wider society

The needs of young people referred to Mentoring Plus are identified through behaviours such as anxiety, social withdrawal, disruption or non-engagement at school, criminal and anti-social behaviour in the community, being perpetrators or victims of bullying, and harm to themselves and others. Young people are referred to us by schools, other charities and agencies, statutory care services, families and others.

Young people referred for volunteer and professional mentoring during the year showed disengagement from school or risk of exclusion, signs of anti-social behaviour, significant challenges with family or peers and issues with emotional wellbeing. A number were in or leaving care including kinship care settings.

Many live in neighbourhoods in south-west Bath often experiencing high deprivation and poor educational outcomes. Others live in smaller towns and villages in rural NE Somerset where lower income levels are compounded by poor transport provision and lack of amenities. The remainder live in the rest of greater Bath.

Our work with mentors to help young people understand and overcome underlying difficulties enables them to improve key relationships, engage with education, training or employment, and maximise their potential. With a focus on early intervention and support, mentoring will save society considerable costs, e.g. in reduced earnings, social and health care, and criminal justice, as well as directly improving the wellbeing of vulnerable and disadvantaged young people.

Our adult volunteer mentors reported on their increased well-being and sense of purpose from volunteering, and valued the quality of training and supervision they received.

Partnerships with local professionals, charities and organisations help to strengthen the Charity’s good practice and the quality of support offered to vulnerable young people. Our training and support build vital skills for our volunteers and the organisations to whom they belong, and build cohesion in our community.

Structure, governance and management of the Charity

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to 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 Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

We are fortunate in having long-serving Trustees with a range of relevant skills and experience to guide our practice and govern our operation. Trustees are appointed for 3-year terms. Our Board of Trustees offer a wider skill set in support of our strategic requirements. Our chair is expert in the academic and practical application of psychology relevant to our service users, complemented by experience of senior management in large charities.

Our treasurer has previously managed multi-million-pound commercial projects. The Trustee Board also includes a law firm partner, a wealth manager, a retired head teacher, an experienced professional charity fundraiser and an expert property developer.

Our Chief Executive has responsibility for the day-to-day running of the Charity and all operational matters. Every two months the full Trustee Board meet with key staff to scrutinise delivery performance and to inform the strategic direction of the Charity. A financial review process is a standing item for each of the Trustee meetings, including regular reflection on our risk register.

Chief Executive Officer Ruth Keily continues to be supported by the charity’s Leadership Group, together managing strategy, delivery, risk management and funding. This comprises Ruth Keily, Head of Practice Kev Long, Head of Business and Operations Rachel Harris, and Head of Fundraising & Communications Jenny Perez.

We continued our commitment to staff development this year. Meg Ely was promoted to Senior Practitioner for Professional Mentoring and Volunteer Co-ordinator Chris Hart maintains this responsibility but also stepped up to being Volunteer Mentoring Practitioner. Previous freelancer Amy Austin became Youth Mentor and we welcomed new practitioners Lou Welch, Samantha Fountain and Sarah Quarren-Evans, all from education backgrounds.

The policies that underpin our delivery model are reviewed annually by staff, Trustees and BathNES Council as an external safeguarding and delivery auditor. Updated policies and procedures are circulated to all staff and volunteers. Safeguarding, health and safety and risk assessment processes are undertaken for each activity. These are reviewed, recorded and acted on after each activity or mentoring session and are a standing item at weekly team meetings.

Page 4

Mentoring Plus Bath and North East Somerset Limited

Report of the Trustees for the Year Ended 31 March 2022

Structure, governance and management of the Charity

Staff training is a key priority, in particular child safeguarding and related skills. Practitioners continue training in the Thrive child support framework, as well as undertaking further training in areas including SAFE contraceptive advice, bereavement support and supporting speech and language needs.

Our Board has procedures in place to advertise for Trustees with specific skills and resources to offer where they judge these would complement the existing Board for the benefit of the Charity. All candidates applying for Trustee role(s) are considered subject to meeting criteria set out, and our safer recruitment procedures, and voted upon with the ultimate decision in the hands of the Chair.

Ethical fundraising

The Charity operates according to an ethical fundraising policy prepared within guidelines provided by the Institute of Fundraising and the Fundraising Regulator. This governs Trustees’ review and decision-making processes over solicited and unsolicited donations from individuals or businesses, large and anonymous donations and activities of external fundraisers, with the purpose of safeguarding potentially vulnerable donors, and the positive reputation of the Charity in light of its charitable objectives.

Financial review of the position at the reporting date, 31 March 2022

Having ended the previous two years with a surplus of (2020-21 £57,450; 2019-20 £62,787) the charity ended 2021-22 with a deficit of £22,915 representing 3% of income.

Income was higher than 20-21 at £726,969 (£649,457) while expenditure of £749,884 was significantly higher than 20-21 (£592,007) reflecting a post-lockdown return to full in-person service delivery with its related costs, as well as investment in new service delivery staff in our growing professional mentoring project.

We were fortunate in securing a number of significant grants from charitable trusts in 21-22, although so far in 2022-23 the availability of major grants is lower and the competition for funds very much higher. As for many neighbouring charities, community fundraising was at a greatly reduced level compared to pre-pandemic, with many events cancelled or rescheduled, while corporate giving and fundraising was impacted by disruption and hybrid working. Together, this led to an increase in our restricted reserves and reduction in unrestricted reserves at year end.

We anticipate that the financial year 2022-23 will be significantly impacted by these continued trends, as well as Ukraine charities attracting funding and rising inflation. We continue to pursue additional earned income as part of our diversified funding strategy with the aim of limiting the impact of these factors on our delivery, which is all the more vital as the families of our young people come under unprecedented financial pressure.

Over the last two financial years the Trustees judge that our financial performance represented a solid base ready for responding to need and the funding climate in the years ahead. The Trustees therefore consider this financial performance by the Charity during the year to be good in the context of great service demand and economic uncertainty.

Policies on reserves

It is our policy to hold unrestricted reserves of 3-6 months of running costs. For the reasons outlined above, our unrestricted reserves reduced to £107,055 at 31 March 2022 (20-21: £188,310), while restricted reserves rose to £101,221 (£42,881). Unrestricted reserves represent over 2 months’ full running costs which is lower than our reserves policy. Rebuilding unrestricted reserves is a key aim as far as possible in the current funding climate, through continued focus on incomeearning activities and small but consistent monthly cash deposits.

The Board of Trustees is satisfied that the Charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Page 5

Mentoring Plus Bath and North East Somerset Limited

Report of the Trustees for the Year Ended 31 March 2022

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 05589316 (England and Wales)

Registered Charity number 1112534

Registered office

Riverside Youth Hub York Place Bath BA1 6AE

Trustees

T Annear A Banks J Bartholomew Dr K John L McIsaac M Carter P Watson

Independent Examiner

James Gare FCA DChA Institute of Chartered Accountants in England & Wales Monahans Chartered Accountants Fortescue House Court Street Trowbridge Wiltshire BA14 8FA

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

14 October 2022

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Dr K John - Trustee

Page 6

Independent Examiner's Report to the Trustees of Mentoring Plus Bath and North East Somerset Limited

Independent examiner's report to the trustees of Mentoring Plus Bath and North East Somerset Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England & Wales which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

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

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

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

James Gare FCA DChA Institute of Chartered Accountants in England & Wales Monahans Chartered Accountants Fortescue House Court Street Trowbridge Wiltshire BA14 8FA

Date: ............................................. 14 October 2022

Page 7

Mentoring Plus Bath and North East Somerset Limited

Statement of Financial Activities

for the Year Ended 31 March 2022

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
95,753
Charitable activities
Mentoring services
428,092
Investment income
3
48
Total
523,893
EXPENDITURE ON
Raising funds
5
9,386
Charitable activities
6
Mentoring services
599,095
Total
608,481
NET INCOME/(EXPENDITURE)
(84,588)
Transfers between funds
17
3,333
Net movement in funds
(81,255)
RECONCILIATION OF FUNDS
Total funds brought forward
188,310
TOTAL FUNDS CARRIED FORWARD
107,055		 Restricted
funds
£
-
203,076
-
203,076
-
141,403
141,403
61,673
(3,333)
58,340
42,881
101,221		 2022
Total
funds
£
95,753
631,168
48
726,969
9,386
740,498
749,884
(22,915)
-
(22,915)
231,191
208,276		 2021
Total
funds
£
92,105
557,200
152
649,457
5,017
586,990
592,007
57,450
-
57,450
173,741
231,191

The notes form part of these financial statements

Page 8

Mentoring Plus Bath and North East Somerset Limited

Balance Sheet
31 March 2022
Notes
FIXED ASSETS
Intangible assets
11
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash in hand
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2022
£
5,897
13,869
19,766
43,853
209,365
253,218
(64,708)
188,510
208,276
208,276
107,055
101,221
208,276		 2021
£
-
2,342
2,342
20,753
235,660
256,413
(27,564)
228,849
231,191
231,191
188,310
42,881
231,191

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

14 October 2022

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. K John - Trustee

The notes form part of these financial statements

Page 9

Mentoring Plus Bath and North East Somerset Limited

Cash Flow Statement for the Year Ended 31 March 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of intangible fixed assets
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 2022
£
522
522
(8,845)
(17,972)
(26,817)
(26,295)
235,660
209,365		 2021
£
67,955
67,955
-
(1,122)
(1,122)
66,833
168,827
235,660

The notes form part of these financial statements

Page 10

Mentoring Plus Bath and North East Somerset Limited

Notes to the Cash Flow Statement for the Year Ended 31 March 2022

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by operations		 2022
£
(22,915)
9,393
(23,100)
37,144
522		 2021
£
57,450
5,624
7,556
(2,675)
67,955
  1. ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.21 Cash flow At 31.3.22
£ £ £
Net cash
Cash at bank and in hand 235,660 (26,295) 209,365
235,660 (26,295) 209,365
Total 235,660 (26,295) 209,365

The notes form part of these financial statements

Page 11

Mentoring Plus Bath and North East Somerset Limited

Notes to the Financial Statements for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Mentoring Plus Bath and North East Somerset Limited is a charitable company limited by guarantee registered in England and Wales. The address of the registered office is given in the legal and administrative information on page 6 of these financial statements. The nature of the charity's operations and principal activities are provided in the Report of the Trustees.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

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

Income

All income is recognised in the Statement of Financial Activities (SoFA) once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Where income has related expenditure the income and related expenditure is reported gross in the SoFA.

Voluntary income received by way of grants, donations and gifts is included in the SoFA when receivable and only when the Charity has unconditional entitlement to the income.

Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.

Donated services and facilities are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.

The value of any volunteer help received is not included in the accounts.

Investment income is included in the accounts when receivable.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Website development

Amortisation is being provided on a 33% straight line basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Page 12

continued...

Mentoring Plus Bath and North East Somerset Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES - continued

Taxation

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2. DONATIONS AND LEGACIES

Events & community fundraising
3.
INVESTMENT INCOME
Bank interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Training and extended
services
Mentoring services
Grants and commissions
Mentoring services

Page 13

continued...

Mentoring Plus Bath and North East Somerset Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2022

5. RAISING FUNDS

Raising donations and legacies

Raising donations and legacies
2022 2021
£ £
Fundraising 9,386 5,017

6. CHARITABLE ACTIVITIES COSTS

All charitable activity costs related to providing mentoring services (2021 the same).

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2022 2021
£ £
Depreciation - owned assets 6,445 5,624
Website development amortisation 2,948 -
Independent Examiner's fees - examination work 3,700 3,456
Independent Examiner's fees - other work 862 -

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Charity staff		 2022
£
466,468
41,783
34,523
542,774
2022
19		 2021
£
378,165
33,195
31,068
442,428
2021
20

No employees received emoluments in excess of £60,000.

The key management of the Charity comprise the Trustees and Leadership Group of four staff members. The total employee benefits of the key management personnel of the Charity were £188,383 (2020: £192,635).

Page 14

continued...

Mentoring Plus Bath and North East Somerset Limited

Notes to the Financial Statements- continued
for the Year Ended 31 March 2022
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
92,105
Charitable activities
Mentoring services
137,277
Investment income
152
Total
229,534
EXPENDITURE ON
Raising funds
5,017
Charitable activities
Mentoring services
157,517
Total
162,534
NET INCOME/(EXPENDITURE)
67,000
RECONCILIATION OF FUNDS
Total funds brought forward
121,310
TOTAL FUNDS CARRIED FORWARD
188,310
11.
INTANGIBLE FIXED ASSETS
COST
Additions
AMORTISATION
Charge for year
NET BOOK VALUE
At 31 March 2022
At 31 March 2021		 Restricted
Total
funds
funds
£
£
-
92,105
419,923
557,200
-
152
419,923
649,457
-
5,017
429,473
586,990
429,473
592,007
(9,550)
57,450
52,431
173,741
42,881
231,191
Website
development
£
8,845
2,948
5,897
-

Page 15

continued...

Mentoring Plus Bath and North East Somerset Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2022

12. TANGIBLE FIXED ASSETS

COST
At 1 April 2021
Additions
At 31 March 2022
DEPRECIATION
At 1 April 2021
Charge for year
At 31 March 2022
NET BOOK VALUE
At 31 March 2022
At 31 March 2021
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Credit card
Deferred income
Accrued expenses		 Fixtures
and
Computer
fittings
equipment
£
£
-
25,158
11,345
6,627
11,345
31,785
-
22,816
2,269
4,176
2,269
26,992
9,076
4,793
-
2,342
2022
£
42,299
1,554
43,853
2022
£
19,013
11,146
356
28,135
6,058
64,708		 Totals
£
25,158
17,972
43,130
22,816
6,445
29,261
13,869
2,342
2021
£
20,711
42
20,753
2021
£
9,528
9,292
222
5,522
3,000
27,564

Deferred income represents charges for services contracted to take place from April 2022 onwards.

15. LEASING AGREEMENTS

On 8 June 2020 the Charity entered into a 5 year lease with Bath & North East Somerset for its main offices in Bath. The Charity pays a peppercorn rent in return for providing 2 nights per week of open access youth service in termtimes at the premises.

Page 16

continued...

Mentoring Plus Bath and North East Somerset Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
fund
£
Fixed assets
19,766
Current assets
151,997
Current liabilities
(64,708)
107,055
17.
MOVEMENT IN FUNDS
At 1.4.21
£
Unrestricted funds
General fund
188,310
Restricted funds
BANES Council commission
-
Henry Smith Charity
-
Medlock Charitable Trust
-
Student & Family Support Service
5,411
BBC Children in Need (Youth Club)
3,971
Hedley Foundation - Mentor expenses
-
11+ Volunteer Mentoring
8,998
Community Fundraising (Quartet Express)
-
Girls' Group (Arbonne)
2,500
Quartet Express Community Outreach
Radstock
-
Quartet Bath Half Marathon
-
Sperring Somserset Outreach
667
RBG Kew
-
St James Place
-
Charles Hayward Trust
2,500
Global Make Some Noise
3,167
Clothworkers Foundation
7,500
Newby Trust
-
Foundation for Children
-
Postcode Local Trust
-
National Lottery
-
Global Charities Ltd
-
Rotary Club of Bathavon Trust Fund
-
Elm Grant Trust
-
Van Neste
5,500
Novia Financial
667
Big Give
1,333
Mayden Foundation
667
42,881
TOTAL FUNDS
231,191		 Restricted
funds
£
-
101,221
-
101,221
Net
movement
in funds
£
(84,588)
500
17,100
2,500
(5,411)
64
1,500
(8,998)
9,133
(2,500)
2,500
465
(667)
83
1,667
-
(667)
(2,500)
2,500
11,250
9,343
22,500
8,333
687
458
(5,500)
(667)
(1,333)
(667)
61,673
(22,915)		 2022
Total
funds
£
19,766
253,218
(64,708)
208,276
Transfers
between
funds
£
3,333
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(3,333)
-
-
-
-
-
-
-
-
-
-
-
(3,333)
-		 2021
Total
funds
£
2,342
256,413
(27,564)
231,191
At
31.3.22
£
107,055
500
17,100
2,500
-
4,035
1,500
-
9,133
-
2,500
465
-
83
1,667
2,500
2,500
1,667
2,500
11,250
9,343
22,500
8,333
687
458
-
-
-
-
101,221
208,276

Page 17

continued...

Mentoring Plus Bath and North East Somerset Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
BANES Council commission
Henry Smith Charity
Medlock Charitable Trust
Sobell Foundation
Student & Family Support Service
BBC Children in Need (Youth Club)
Hedley Foundation - Mentor expenses
11+ Volunteer Mentoring
Community Fundraising (Quartet Express)
Girls' Group (Arbonne)
Quartet Express Community Outreach
Radstock
Quartet Bath Half Marathon
Sperring Somserset Outreach
RBG Kew
St James Place
Charles Hayward Trust
Global Make Some Noise
Clothworkers Foundation
Newby Trust
Foundation for Children
Postcode Local Trust
National Lottery
Global Charities Ltd
Rotary Club of Bathavon Trust Fund
Elm Grant Trust
Van Neste
Novia Financial
Big Give
Mayden Foundation
TOTAL FUNDS		 Incoming
resources
£
523,893
600
34,200
10,000
11,000
-
9,684
3,000
-
9,963
-
5,000
1,862
-
500
10,000
15,000
10,000
5,000
5,000
15,000
16,017
30,000
10,000
750
500
-
-
-
-
203,076
726,969		 Resources
Movement
expended
in funds
£
£
(608,481)
(84,588)
(100)
500
(17,100)
17,100
(7,500)
2,500
(11,000)
-
(5,411)
(5,411)
(9,620)
64
(1,500)
1,500
(8,998)
(8,998)
(830)
9,133
(2,500)
(2,500)
(2,500)
2,500
(1,397)
465
(667)
(667)
(417)
83
(8,333)
1,667
(15,000)
-
(10,667)
(667)
(7,500)
(2,500)
(2,500)
2,500
(3,750)
11,250
(6,674)
9,343
(7,500)
22,500
(1,667)
8,333
(63)
687
(42)
458
(5,500)
(5,500)
(667)
(667)
(1,333)
(1,333)
(667)
(667)
(141,403)
61,673
(749,884)
(22,915)

Page 18

continued...

Mentoring Plus Bath and North East Somerset Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2022

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.4.20
£
Unrestricted funds
General fund
121,310
Restricted funds
Mentoring and activity projects
3,728
Primary Schools
(5,709)
Henry Smith Charity
9,146
St John's Foundation (extended activities)
362
Student & Family Support Service
4,316
Tampon Tax Community Fund
2,184
BBC Children in Need (Youth Club)
5,161
Hedley Foundation - Mentor expenses
782
11+ Volunteer Mentoring
28,555
Youth Reps (Quartet Youth Social Action)
3,906
Volunteer Mentoring
-
Girls' Group - Bath Women's Fund
-
52,431
TOTAL FUNDS
173,741
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
229,534
Restricted funds
Mentoring and activity projects
3,750
Primary Schools
22,700
Henry Smith Charity
-
St John's Foundation (core costs)
10,002
St John's Foundation (extended activities)
-
Student & Family Support Service
185,475
Tampon Tax Community Fund
-
BBC Children in Need (Youth Club)
9,530
Hedley Foundation - Mentor expenses
-
11+ Volunteer Mentoring
65,000
Youth Reps (Quartet Youth Social Action)
-
Volunteer Mentoring
44,500
Covid Response
25,380
Core Costs
43,586
Girls' Group - Bath Women's Fund
10,000
419,923
TOTAL FUNDS
649,457		 Net
movement
At
in funds
31.3.21
£
£
67,000
188,310
(3,061)
667
5,709
-
(9,146)
-
(362)
-
1,095
5,411
(2,184)
-
(1,190)
3,971
(782)
-
(19,557)
8,998
(3,906)
-
21,334
21,334
2,500
2,500
(9,550)
42,881
57,450
231,191
Resources
Movement
expended
in funds
£
£
(162,534)
67,000
(6,811)
(3,061)
(16,991)
5,709
(9,146)
(9,146)
(10,002)
-
(362)
(362)
(184,380)
1,095
(2,184)
(2,184)
(10,720)
(1,190)
(782)
(782)
(84,557)
(19,557)
(3,906)
(3,906)
(23,166)
21,334
(25,380)
-
(43,586)
-
(7,500)
2,500
(429,473)
(9,550)
(592,007)
57,450

The restricted funds represent grants received towards specific mentoring programmes, with the exception of the St John's Foundation who have provided funding towards capacity development consultancy, an extended activities programme and core costs.

Page 19

continued...

Mentoring Plus Bath and North East Somerset Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022 or the year ended 31 March 2021.

Page 20

Mentoring Plus Bath and North East Somerset Limited

Detailed Statement of Financial Activities

for the Year Ended 31 March 2022

INCOME AND ENDOWMENTS
Donations and legacies
Events & community fundraising
Investment income
Bank interest
Charitable activities
Training and extended services
Grants and commissions
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fundraising
Charitable activities
Wages
Social security
Pensions
Insurance
Telephone
Postage and stationery
Sundries
Events and mentoring costs
Volunteers' and staff expenses
Staff recruitment
Repairs and maintenance
Bank charges
Software and IT
Subscriptions
Independent Examiner's fees
Legal and professional
Marketing
Life Insurance
Sundry expenses
Development costs
Fixtures and fittings
Computer equipment
Total resources expended
Net (expenditure)/income		 2022
£
95,753
48
157,456
473,712
631,168
726,969
9,386
466,468
41,783
34,523
5,291
5,815
5,375
1,491
75,375
20,845
1,568
31,713
382
12,090
5,595
8,382
11,470
-
2,939
-
2,948
2,269
4,176
740,498
749,884
(22,915)		 2021
£
92,105
152
89,951
467,249
557,200
649,457
5,017
378,165
33,195
31,068
4,477
5,196
3,208
1,491
60,344
2,368
677
25,463
570
7,323
6,217
5,574
12,087
419
2,388
1,136
-
-
5,624
586,990
592,007
57,450

This page does not form part of the statutory financial statements

Page 21