2022-03-31-accounts - Attend

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

(A Company Limited by Guarantee) ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

Charity Registration Number 1113067

Registered Company Number 05713403

AZETS AUDIT SERVICES Greytown House 221/227 High Street Orpington Kent BR6 0NZ

ATTEND (A company Limited by Guarantee) CONTENTS

	Page
Reference and Administrative Details	1
Chair’s Foreword	2
Report of the Trustees	3 – 14
Independent Auditors’ Report	15 – 17
Statement of Financial Activities	18 – 19
Balance Sheet	20
Statement of Cashflows	21
Notes to the Financial Statements	22 – 29

ATTEND (A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS

President	Baroness Finlay of Llandaff
Vice Presidents	Lady Aird LVO
	Miss Christina Cameron
	Mrs Ann Davies MBE
	Baroness Emerton of Tunbridge Wells & Clerkenwell DBE DL
	Dame Elisabeth Hoodless DBE
	Rt Hon Baroness Jay of Paddington PC
	Rt Hon Lord Barry Jones KBE of Wales
	Pamela Morton OBE
	Rt Revd & Rt Hon Rev Dame Sarah Mullally DBE
	Lord Patel KT of Dunkeld
	Mrs Margaret Walker
	Sir William Wells KBE
Chair	Mrs Bridget Foley
Deputy Chair	Ms Lilian Owens
Treasurer	Mr Matthew Swan BEM
Trustees	Ms Julie Drew
	Mrs Bridget Foley
	Mr Simon Needham
	Miss Lilian Owens
	Mr Stephen Redman
	Mr Kenneth Rees
	Miss Nikki Squelch
	Mr Matthew Swan BEM
	Mrs Ann Wickham (Appointed 2 December 2021)
Co-opted member	Miss Louise Grimmett (Appointed 2 December 2021)
Senior Leadership Team	Mr David Wood OBE - Chief Executive
	Ms Janet Simpson - Office Manager, Executive Assistant to Chairman &
	Chief Executive
Principal Address	11 – 13 Cavendish Square
	London
	W1G 0AN
Independent Auditor	Azets Audit Services
	Greytown House
	221/227 High Street
	Orpington
	Kent BR6 0NZ
Banker	Barclays Bank plc
	PO Box 216
	Brightwell Court
	Marlesham Heath
	Ipswich
	Suffolk IP5 3PW
Solicitor	Anthony Collins LLP
	134 Edmund Street
	Birmingham
	B3 2ES

ATTEND (A company Limited by Guarantee)

CHAIR’S FOREWORD

“A business that makes nothing but money is a poor business” [attributed to Henry Ford]

In my lifetime, it seems to me that a significant development for charities is that they are increasingly viewed, and described, as businesses. Even if we are to use the phrase “not for profit”, it still would not resonate with many of the Friends Groups across the UK. It strikes me that money is not what we are all about.

It prompted me to go back and read the minutes of the first conference of the Leagues of Hospital Friends held on 24[th] March 1949. It is interesting that at no point is there a focus on money, except in the penultimate paragraph, before the resolution is passed to inaugurate the national body. The tenor of the conversation is that the new body should very much reflect the cultures of local groups, to be about supporting and enabling, rather than financing a gilt-edged edifice. That carried on, for example, office space was begged and borrowed right up to the end of the 1960’s, and still Attend has a very small asset base. It was, and still is, all about meeting needs of communities, and beneficiaries today.

During the year, we worked hard to try and express what we are all about through our values. We were able to distil what was important to us as:

Dream Big Care Always Be Brave Deliver More

Big aspirations, which can only be delivered with real determination. If you want to know more about these, their context, and what that means to us, please visit our website https://www.attend.org.uk/ .

The Board’s view, these four simple phrases have reflected in the way we live as a national body: a warm and determined organisation that loves the community it serves, even when it comes at a personal cost. And the last few years have come at a personal cost to us all. For me, it can sometimes feel that pre-covid lifestyles are another world away. The same is true for services, be they delivered by our member groups, or Attend. It can feel like we are groping for a normality that is just out of reach, and so are faced with the choice of waiting and hoping that it comes back within reach, or rethinking and doing something differently, now.

As we talk to our member groups for some that ‘unknown’ can seem to be a step too far, while for others it has been the energiser to push them to new areas and bigger achievements. At head office, we have tried to support groups wherever in their journey they find themselves. More about this can be seen in the “our lockdown stories” section on our website. (https://www.attend.org.uk/our-lockdown-stories)

And for our projects, as I write, in a world that may never be quite the same again, we are still exploring what a hybrid of face to face, and on-line services, and support, might look like. For some vulnerable beneficiaries the possibility of leaving their homes regularly is still too much of a challenge, and so nearly everything we do has been permanently restructured for the foreseeable future. This means more people are being supported than ever before in our history through our direct delivery projects.

None of this would be possible without the unfailing support and enthusiasm of Trustees, head office staff and volunteers. To make just one “shout out” it would be for the head office volunteers whose numbers have grown, and their contributions diversified and expanded year on year, for the last ten years. Regularly we can have 50% more volunteers than paid staff in the office. It is though the change in model that the work we do, the hours of time spent, the number of beneficiaries we are involved with continues, and will continue, to grow.

Going back to Henry Ford’s quote “A business that makes nothing but money is a poor business”, it would be nice to have more money in the bank sometimes, but that isn’t what we were set up for, or the legacy our forebears set us. Our riches come from the people we serve, and the good we do. And I can say, without fear of contradiction, that those riches are in good supply.

Bridget Foley Chair Date: 15 August 2022

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

The Trustees, who are also directors, present their Annual Report together with the Audited Financial Statements for the year ended 31 March 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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 & Republic of Ireland published on 16 July 2014 and updated by Bulletin 1 & 2.

OBJECTIVES AND ACTIVITIES

STRATEGIC REPORT

An image of the world we would like to create

Our vision is a world of healthy communities supported by active individuals.

We believe that the world is a better place when no one feels like a “service user”. A world where everyone works together, and with a wider objective than just themselves, to build a better society for all. That may be a real crosssection of people together, such as with our member groups in hospitals, or one distinct community of interest, like our work supporting people with an acquired brain injury.

It is important to understand that this is all about communities. We can think about those as either geographical locations, or communities of interest. However we define that community though, support is not just a whim or passing fancy, and equally it isn’t as a result of some funding becoming available. It is about a commitment and loyalty that spans decades, often with the leadership of the same individuals, or those to whom that baton has been carefully handed over to.

What we do

Attend supports and expands the vital roles that volunteers play in creating healthy communities.

We believe that the “gift” relationship is really important in both shaping and supporting a healthy community. All our work has a gift relationship embedded in it, be it giving time, experience, or money. We believe that it isn’t always easy for people, especially if they face challenges themselves and so we are particularly keen to support communities that are under-represented. This may be people that face physical or mental health issues. It may be people who are challenged by poor home circumstance, education and financial challenge

The “golden thread” that runs through everything we do, is that value is added to our work through the involvement of volunteers. We also try and improve the effectiveness of the voluntary contribution of individuals and organisations through the development of relevant knowledge and skills. Our support extends to providing the backoffice functions of community organisations with services such as advice and insurance.

How we do it

We achieve our mission by working in three key areas:

We deliver projects: we deliver volunteering that supports innovation and sets a standard for volunteering. We take risks so that those we support don’t have to.
We support those volunteering: membership provides the networks, resources, and expertise that they need to grow and increase their impact in a rapidly changing environment.
We spread the word: through conferences and an extensive range of training programmes we can improve volunteering that supports healthy communities, and ensures the potential of communities is realised.

Over 70 years our contribution has distilled into these three workstreams above. These workstreams are welldeveloped and all have a history of at least 20 years. We have proved we have the expertise to help in them all.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

What’s important to us

Our values drive all we do. They are:

Dream Big Care Always Be Brave Deliver More

	*Membership*	*Projects*	*Training & Development*
Dream Big	We want to see vibrant, independent volunteering bringing communities to life. We believe they are vital to a healthy NHS	We want to see those whose voices are seldom heard designing projects to help their communities thrive. We will help them to be the difference	We want to see development opportunities that are available in other sectors, available to staff and organisations in the voluntary and community sector

We believe it is important to “dream big” where the contribution of independent volunteers is concerned. There are many different models of volunteering, but we are the champions of “volunteers led and run” organisations. Not everyone wants to be a small cog in a big engine, simply delivering tasks. Our volunteers are strong and determined people who know and care about their communities both inside and around the NHS. We believe these organisations are often misunderstood, and so disregarded by the statutory sector. We believe their contribution needs to be fostered and encouraged, and that ground up projects are more likely to make a difference and for a longer time, to the challenges that health faces.
We have been establishing leading and supporting projects for 20 years amongst groups of people who don’t believe that there is a space in society for their contribution, or that their unique perspective is valued.

We want them to have the courage to “dream big” and will encourage them in expressing those dreams and turning them into reality.

In local voluntary sector organisations, staff and volunteers often don’t have the time to “dream big” about developing their learning. Even if they do, there don’t seem to be courses that are delivered in a style and language they can identify with, and if they are the cost is prohibitive.

Listening to them, our dreams is there will be professional routes, accredited and affordable courses, which are accessible and meet their needs. Our commitment is to do as much as we can to make that a reality.

		*Membership*		*Projects*		*Training & Development*
Care Always		We will spend time listening to our members, communicating in a way that meets their needs, and helping them achieve their goals. We will not give up, even when they feel like it.		We will walk alongside those who our projects serve and together build a world tailored to their needs, and not expect them to comply with a world that doesn’t work for them.		Our distinctive hallmark will be developing products tailored to the unique needs of the voluntary sector and meeting standards for external accreditation.

Many of our older member groups have been in existence for decades. The world, and its fast-changing pace can feel challenging. Particularly with the pandemic, for some can make them question the relevance of their contribution, and even if it is still wanted.

With love and patience, we will listen to their journeys showing them the understanding and respect they deserve. We will encourage them, share ideas where it is appropriate, and help them not to lose sight of the difference they have made, and their potential to still make a difference in the future.

We appreciate that our world and life experiences may be very different from those involved in our projects. We know we may not always understand, and their experiences may frustrate them.

We can commit to caring though and caring no matter how challenging the situation may seem.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

We will not just deliver courses that other people have designed because it is easier. Equally, we are committed to giving our best to meet the needs of those who are sitting in the training room with us, before they arrive, while they are there, and after they have left. We commit to sharing the very best of our experiences, and adapting our style to meet the needs of the learners. We will always make ourselves available outside of the formal sessions to help further.

	*Membership*	*Projects*	*Training & Development*
Be Brave	No matter what it takes, we will support our member groups in their individual journeys and face any challenges alongside them. We are committed to their success.	We won’t be too scared to consider anything. We will pilot projects where there may not be a guarantee of success, but the potential difference is transformational for that community.	We will develop programmes for the difference they will make to people’s lives, not for their income potential.

Conversations with members indicate they can feel overwhelmed: it may be an employee of another organisation, or the demands of a funder, and they can be powerless, and defeated.

The challenges they face may seem unsurmountable, but we commit to standing alongside them, and championing their contribution, even when we too share their fear.

We will be confident in our knowledge skills and experience and if any community seeks our help, we will consider ways in which we can encourage them in their journey as long as it involves volunteering, and is in health and social care. We will stretch ourselves to help others succeed
When considering new training packages our first priority will not be how marketable we think it will be, or the money it might make, but the value it will have in changing the lives of the delegates, and those they come into contact with. We will invest our time and emotion to help make the difference needed.

	*Membership*	*Projects*	*Training & Development*
Deliver More	We believe that whatever their age, experience or background, local groups of volunteers can change the world for the better. We will give them the commitment and expertise they deserve to do this to the best of their ability	Whatever the challenges, knock-backs, or obstacles we will keep on trying for the sake of those who need us. They deserve better, and we will make it better.	Personally, and as a team, we will learn and keep on learning, to ensure we are always sharing the best and most helpful approaches to improve the lives of individuals and organisations

We believe that our contribution is based on more than a contract, it’s about relationship. The reality is that to help our member groups this often is the most significant foundational element in enabling us to support them.

We recognise our member groups often don’t function between 9am and 5pm on a Monday to Friday, and our service may need to be flexible to meet their needs. We also understand that face to face meetings will often be the most helpful.

We know that some projects will take a long time to gain momentum, and that funders may be sceptical about their value. For everyone, it may feel like a huge investment in time and energy. Once we have committed to a beneficiary group, we will maintain a positive spirit to keep encouraging them and do our best to help them achieve their goals.
Just because something works once or with a particular client group, we will not rest on our laurels. We will constantly review our course content and approaches to ensure our courses make the best impact they can.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

What we are doing to achieve that

This year the primary challenge is getting things back up and running and confirming what we now look like. This has proved our determination and commitment to the community in helping it thrive.

Alongside this, we have tested our creativity to the limits as we have reviewed and redesigned services to ensure our beneficiaries needs are best met, within the financial resources we now have.

Creating a Contemporary Membership Service

These twelve months has continued to challenge our member groups more than at any other time since the foundation of the NHS. We are always sad to hear of groups closing down, and endeavour to support in any way that we can throughout this process. We also recognise that a huge amount of history exists in our groups. We feel very passionately about the story our Member Groups have to tell, and so in the upcoming year will be continuing to look at ways in which their histories can be captured and shared. We expect to see the historical records of member groups grow and expand.

For other groups, they are just starting their history. As the world of healthcare moves more and more into the community our Membership Service must too and draw upon the years of experience to support local groups in the best possible way today.

New Member Groups continue to join Attend, and we now have a more diverse portfolio of members than we ever had before. Support for such wonderfully diverse groups requires us to adapt and look at the ways in which we can best provide support. As the sector continues to battle against diminishing finances, we continue to offer a referral incentive for Member Groups which allowed them to claim back part of their subscription if they referred another organisation. This has led to a greater dialogue with a number of Member Groups, and also new members.

A Nurturing Environment to Projects

Project work remains one of the vital pillars of Attend. This (not so) brief narrative will run through some of the activities that are at the heart of who Attend is today. What we do is pilot projects which are perceived as difficult.

‘Doing’ involves risk, and every time we try to make the world a better place for people who have been left behind in some way, we join with them in facing an uncertain future. Our experience in managing this risk, delivering projects, and supporting those around us increases every time we try. We recognise that taking risk is not always understood by others, but it is the only way we can change things for the better, and we are committed to it.

Perhaps no project represented a bigger risk than when we began our work supporting people with a brain injury back in 2009. At the time, we did not know the beneficiaries, we knew little about the challenges they face, or the best ways to support them to overcome these challenges.

What we saw was a group of people who had been let down and they told us what they needed to support them but had no service to support them. So, we focussed on what we did know, and what we could do:

We knew about volunteering, and the beneficial effect it can have on people
We knew how to support people through training, and help them achieve their goals
We knew that a healthy community exists when everyone plays a part, and we had experience in supporting people to play their part
We could learn about the beneficiaries, and upskill our staff in relevant areas so that they can support them
We could work hard
We could care
We could commit to learning and improving as we delivered the service, ensuring that we evaluate our
• work, and learn from the lessons
We could be determined, and not give up.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRSUTEES

Acquired Brain Injury (ABI)

A Attend ABI services are tailored services designed to support individuals who have suffered from an acquired brain injury. Our services over the past year have successfully transitioned into a hybrid delivery model, meaning they are accessible remotely and face-to-face. This has allowed us to continue to reach the already harder to reach groups, reducing isolation and supporting individuals’ engagement with the community.

ABI Navigation

This service is designed to seamlessly support individuals after hospital discharge into accessing the right services at the right time. As research indicated that support early on meant better outcomes for people with a brain injury and for their loved ones, we responded to the need through the creation of this service. Brain injury survivors can access this essential support on virtual platforms or face to face, depending on accessibility needs and preferences for vulnerable adults.

Open Job Club

This service supports people who are considered to be further away from work, but who hope to return to employment. Part-time roles, volunteering roles, and work experience are most commonly the primary goal of beneficiaries attending the service, as a steppingstone to longer term employment. This was established after meeting individuals who were looking for specialist vocational support but were either ineligible or unable to access other intensive return-to-work help. This service involves 1:1 vocational support via Zoom video conferencing where brain injury survivors can additionally practice improving their IT skills and virtual interviewing. Additionally, this service can be accessed in a 1:1 format face to face.

Step-Up

“At first my mum made me come to Attend, but now I come here on my own because I’m finally getting interviews”. This was said by a young person with an acquired brain injury who came to us after he sustained an ABI and was looking for help with entering employment for the first time. Supporting people with a brain injury to discover the opportunities available to them while working alongside people their own age is at the heart of the Step-Up project. In the pilot year, the young adults reported an overall increase in confidence and reduced feelings of isolation. Young adults at Step-Up have opted for a virtual group where it is more accessible and comfortable for them to engage with a service.

Carers Project

A brain injury is a family diagnosis and changes the lives of many people. Through supporting all of the people involved, there are better outcomes for the person with a brain injury and can ensure that their family, friends, and carers feel less isolated and overwhelmed. Virtual services are offered for carers to learn, connect, and grow. Carers who engage with the service have continued to expand their community with social media groups such as WhatsApp support groups.

Better Paid Work

Supporting people with their progression in the workplace is often overlooked and people with a brain injury can often remain in low-paid work because of it. We have developed a service that will tackle this challenge by not only supporting people who have a brain injury, but the organisations that employ them. We reach out to organisations across London and provide the essential tools which can help beneficiaries into achieving better paid work.

Money Management

One in five UK adults state that they have money issues and that their mental health has deteriorated as a result. On top of this, brain injury survivors often find it more difficult to manage their finances after their injury. To tackle this issue, we developed a series of training sessions aimed at improving financial skills and deliver this service virtually, where brain injury survivors can access sessions at a convenient time and place.

Long Covid Project

“No one takes us seriously, it’s as if no one cared. Attend is the only place who stopped to listen”. – Long Covid survivor referred to the pilot project.

In the past year, the NHS guidelines indicated that people who have been diagnosed with Long Covid would be referred to stroke services, as the neurological impact of the condition looks very similar to that of a brain injury. We began seeing more people who were diagnosed with Long Covid asking for help with managing their brain fog and fatigue, two large areas that we have years of experience in working with The Long Covid survivors we first met with helped us to develop a steering group, resulting in a pilot project which offers training, advice, signposting, and support with employment.

ATTEND (A company Limited by Guarantee)

REPORT OF THE TRUSTEES

Social Activities (through fAABI)

“It was never about the movie or the activities we do, because for me it was a reason to get out of the house. A reason to socialise and actually have fun!”

Why should support be so outcome focused for those who access it? We believe that some of the most important work that can be done in the community produces “softer” outcomes. None more so than the social activities run by our user-led sister charity fAABI (Friends of Attend ABI). People can come and socialise, visit London attractions, learn an instrument, participate in conversation classes, play Subbuteo, create arts & crafts, try Tai Chi, watch films, and many more – all for free. All our activities are now delivered virtually, so that anyone can access them at any time. Attendees aren’t beneficiaries, they are ‘friends’.

Stroke Services

Community Stroke Service

This project is delivered by the Stroke Navigator role. The service specifically supports people living in Enfield,and who have had a stroke, when they are discharged from hospital and checks in with them at set points during their recovery. The service also supports people with difficult tasks, such as laborious and daunting benefit applications and applying for “Blue Badge” parking permits. This service also conducts the six-month post stroke reviews and sign-posts clients to other relevant services and activities that will benefit them on their road to recovery.

The Stroke Café was launched in 2019 where people can drop in to socialise and get support and advice if required. This runs on a Tuesday afternoon in a local church and on a Thursday morning on zoom. These include stroke survivors and their family members and carers. We have many regular attendees and people have formed lasting friendships, offered each other support and shared ideas on their recovery.

iCan

The iCan Service is run jointly between Attend, Age UK Enfield and two other providers. It aims to provide a seamless service of support and signposting for vulnerable adults living with the effects of dementia, diabetes, falls, stroke and other long-term conditions. The service offers an individualised approach to increasing confidence, reducing isolation, and improving access to other services.

Since the covid-19 pandemic, the service has continued to receive referrals and has maintained its delivery by changing the way clients are supported. Most contact has been continued by telephone but some face-to-face contact has resumed and is considered on a case by case basis. Social groups have increased across the service and attendance at these is popular as a way of improving socialisation.

The weekly Stroke Café is a joint venture with the Community Stroke Service and operates both in-person and online. Popularity and attendance has increased. Alongside this, we offer additional supportive sessions in the form of brain injury awareness and it is planned to hold other sessions such as music, theraputty, aphasia and desert island discs.

Care Homes Projects

The care homes projects have had a challenging time throughout the pandemic. We have been unable to have volunteers come into the home and carry out our usual activities but have continued to support the homes as best we can.

The member groups have continued to fundraise for all the homes and have bought tablets, televisions, garden furniture, toiletries, sweets, snacks, summer houses, plants and games. All items that aim to brighten up the home and improve the lives of residents. The residents have been very grateful for the continued commitment, support and interest from the volunteers and local community. It has been a time that has been very difficult for them in many ways and where they have often felt forgotten.

Local community groups have kept links with the homes through projects such as sending in cards and gifts at Easter and Christmas. In many homes local schools, business and churches have been involved in such initiatives. Local communities have continued to have regular zoom meetings which include staff, residents and volunteers, these have been key in maintaining relationships and identifying where we can help and support the homes.

ATTEND (A company Limited by Guarantee)

REPORT OF THE TRUSTEES

The Friends Groups are all independent registered charities, and their aim is to increase community engagement to improve the lives of residents. They have retained many dedicated volunteers who really care about their residents and what is trying to be achieved. It is wonderful to see how volunteers spending quality time with residents can bring a smile to their faces and the residents are looking forward to volunteers returning to every home.

This pilot project currently works with 3 Care Home providers - HC-One, Avery Health Care and Care UK. It has been inspiring to see how the Friends can make a positive difference to residents’ everyday lives in care homes and we will be working to build on this.

In the forthcoming year we look forward to hearing of the return of volunteers, both new and long standing, and developing new projects in each home.

Expand Our Education and Research Function

This year has seen Attend continuing to deliver training to the sector, spreading the word and evidencing best practice, the past year has seen the training arm of Attend continue deliver programmes on-line and through distance learning, whilst also taking the opportunity to respond to requests for face-to-face delivery where opportunities and relevant guidance permits.

Individuals have attended open courses and 1-1 support has been available to ensure that they complete their qualifications. Organisations have also been offered tailored, in-house courses, which ensure that management staff have the requisite skill set for their role.

The principal accreditations have been:

ILM Accredited Qualifications in Volunteer Management (On-line/distance learning)
CMI Accredited Qualifications in Management and Leadership for those managing volunteers (Online/distance learning)
ICF Accredited Introduction to Coaching (On-line)
Adult MHFA courses for those wishing to become Mental health First Aiders (Face to face). As an organisation we continue to believe this course is most effectively delivered face-to-face, and we have had the opportunity to deliver several courses over the past 12 months.

Assured and Consistent Delivery

Despite the difficulties in running an organisation during a pandemic, we have continued to deliver and improve on the following quality measures:

Consistent delivery of services to clients using a variety of different methods including telephone and online assessment and support, online cafes for stroke and dementia clients and online therapies.
Our robust and consistent programme of audit and review now includes an enhanced health and safety audit which includes infection control measures.
Frequent online staff meetings which promote quality, service development and staff support. These have taken on an increased importance with more staff having to work from home.
An annual business plan that focuses on all aspects of service delivery, development, and quality improvement and which has been further developed to include the Befriending service, Facilities, Fundraising and Information Technology.
A more robust and integrated Risk Register which features every area of the organisation.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

Quality Assurance

Quality assurance is core to the way Attend operates and develops its projects. To ensure that we comply with various regulations and are able to achieve a quality service we have a comprehensive quality management system which ensures a continuous cycle of review and improvement. Throughout 2021-2022 Attend has utilised Audit, Service Development, Business Planning, User Feedback, Leadership, Staff Support and Development, Compliments and Complaints, Conformance, Communication, Risk Assessment, Policies and Procedures to help us get back to providing services that meet client needs whilst complying with government regulations.

ISO 9001 and Investors in People (IIP) continue to provide an independent review of the services we offer, and Attend was re-accredited by ISO in 2021, and will be again in July 2022. In addition, the service we deliver is reviewed by various external organisations such as the Chartered Management Institute, the Institute of Leadership and Management and the Open College Network.

Comments on what we do well at Attend included:

Attend has a fully effective quality management system
Top management is committed to quality management and this is well evidenced
Customer focus is clear and is taken into account throughout service design and development
The organisation has a commitment to the identification and management of risk
Staff are supported and developed well. The skills available suit the function of the organisation

The Attend Business Plan and the quality management system work directly together and inform the development of each service, considering potential risk as well as positive outcomes. As a live document, this means our services can be flexible and responsive to the changing needs of our clients.

Income Generation

All members of our team are now more aware and have a better understanding on how funding is given and how their roles are funded.

There has been a shift in the way applications are submitted and there is determination to be more focused and hopefully be rewarded with an outcome. All staff are willing to be involved in thinking about and generating further funds.

We are particularly grateful to the following funders for their support which has made so much difference to the service we are able to offer to the wider community:

City Bridge Trust
Community (Trade Union)
Edward Harvist Trust
February Foundation
Fowler, Smith and Jones Trust
Gamesys Foundation
Garfield Weston Foundation
Hamilton Wallace Trust
Headley Trust
The Hospital Saturday Fund
London Catalyst
Marsh Christian Trust
The Mason Le Page Charitable Trust
Peter Stebbings Memorial Charity
PF Charitable Trust
Sir James Roll Charitable Trust
Souter Charitable Trust
The Steven Bloch Image of Disability Charitable Trust
Trust for London

We would like to thank the following companies for their corporate support:

Natwest
Bolt Burden & Kemp
Gallaghers

ATTEND (A company Limited by Guarantee)

REPORT OF THE TRUSTEES

FINANCIAL REVIEW

Total income for the year was £718,364 (2021: £732,361). Total expenditure for the year was £722,694 (2021: £629,527). The result for the year, before gain on revaluation of fixed assets, was a deficit of £4,330 (2021: £102,834 surplus).

The climate is very uncertain, and reductions in income were predicted and expenditure to be reduced. Such reductions were continued throughout the following financial year.

The leadership has been mindful during this period that any reductions in expenditure should not affect the services to clients, but more importantly the expectations of them.

The funds at 31 March 2022 were a surplus of £21,821 (2021: £26,151 surplus).

Investment policy

Under the Memorandum and Articles of Association, the charity has the power to invest funds not immediately required for its own purposes, in any way the Trustees see fit. The organisation has historically operated with a positive cash balance to cover eventualities and unforeseen expenses. The banking facilities are reviewed on a regular basis.

Reserve policy

Attend requires free reserves to safeguard the organisation and achieve the following:

Ensuring delays in the receipt of promised income do not result in the charity facing insolvency.
Being able to make necessary redundancy payments in the event of funding cuts.
The option to delay termination of valuable projects that temporarily lose funding, but for which there is reasonable expectation that new funding will be forth-coming
The ability to survive unexpected and uninsurable setbacks and catastrophes.

The Trustees aim to hold reserves equating to £60,000 (2021: £60,000) which equated to budgeted close down costs. The balance of general funds at year end was a surplus of £3,414 (2021: deficit of £19,296).

The balance of designated funds at the year-end was £699 (2021: £27,739) and of the revaluation reserve was £17,708 (2021: £17,708).

GOING CONCERN

The organisation continues to monitor all of its incoming streams, and its project costs. It is also reviewing its overhead costs.

Previously, it has already made significant cuts in its staffing. The small core staff team is supported by a team of capable and enthusiastic volunteers. Alongside this we have a small team of consultants with specific skills and expertise needed to deliver services to the high level required.

The Leadership of the organisation have been faithful to its vision of over 70 years:

“To mobilise, encourage, foster and maintain, the human love of the people of this Country, in the giving of service to supplement the healing work of the staff and the State, and always ensure a humanising supplement to the work of the hospitals”.

Captain J W Price 1949

While it does not ignore the fact that times are challenging, it recognises the organisations unique role in fostering the love of local communities and remains committed to ensuring the organisation delivers that in some form or on an on-going basis.

On this basis the Trustees consider the going concern basis for the preparation of the accounts to be appropriate.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

PLANS FOR 2022 AND ONWARDS

Project delivery continues to be an essential part of who we are and what we do.

The staff continue to support those who have been left behind by society in some way, and are always looking for ways to help people feel like, and be, a part of their community. This has been evident in the existing projects supporting people with an acquired brain injury, or after suffering a stroke, those who are restricted in care homes or who are isolated in their own homes.

Over the next year, the organisation has set itself a number of key development areas:

To continue to learn from the projects we are delivering
To practically apply this knowledge to improve the way we work
To listen to, and work with beneficiaries to ensure we are offering the best possible service
To pilot new projects that will improve the lives of beneficiaries
To build our reserves, and funder confidence

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure

Attend is a charity, which is registered with the Charity Commission under number 1113067, is established under a Memorandum and Articles of Association dated 17 February 2006. Activities commenced on 1 April 2006 when the assets, liabilities and funds of a separate legal entity, the National Association of Hospitals and Community of Friends, were transferred to Attend.

Governance and Management

The Trustees set out on page 1 have held office during the whole period, unless otherwise stated.

The Board of Trustees comprises as follows:

➢ A Chairman elected at the Annual General Meeting;
➢ A deputy Chairman, and two further Regional Chairmen elected from amongst the Regional Chairmen;
➢ Two members nominated by member groups and elected at the Annual General Meeting;
➢ Four members recruited for their specific skills.
➢ A Treasurer appointed by the Board.

The Board updates itself through two training days per year, which tend to focus on a particular development topic. New Trustees are inducted on a 1:1 basis. All policies and procedures have a regular updating process.

Key management personnel remuneration

The Trustees consider staff listed on page 1 of the accounts as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day to day basis. During the year from 1[st] April 2021, there have only been cost of living pay rises for the leadership team.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

Governance and internal control

The Board of Trustees conducts a review of the major risks to which the charity is exposed at each board meeting, and systems have been established to mitigate those risks. Among the risks identified through the procedure, the following ones are deemed to be the most important ones:

The biggest challenge the pandemic has offered has been its interruption to the smooth flow of the day to day services that the organisation delivers, particularly where the preference of most beneficiaries is for face to face contact. While services have been successfully translated to the virtual arena, the lack of control over the external legislation and frameworks can lead to a sense of frustration at the “stop start” nature of services and the world in general. This demotivates all beneficiary groups potentially and leaves them with the feeling that it isn’t worth engaging with any activity until the world returns to a normal they recognise.
If key personnel are leaving, Attend, as a relatively small organisation in terms of employees, could struggle to provide its services with the same level of quality and for a sustained period of time. That would lead to the loss of experience or skills, to the loss of contact base and corporate knowledge, and to a negative operational impact on key projects and priorities. We continue to review and adapt roles across the organisation to the demand levels, and team members' experiences, with the objective of strengthening the programme and the fundraising teams.
Revenues need to be generated as per financial projections, to be able to overcome periods of operational deficits without using up our reserves. The continuous monitoring of revenues against projections that has been strengthened in the beginning of the year, as well as the proactive chase of all outstanding and non-outstanding debtors to make sure invoices are paid on time has been valuable to identify and mitigate quickly.
To support any risks of periods of cash constraints, the fundraising efforts have also allowed to secure more revenues from a wider range of organisations.
Forced changes to the revenue models of our projects could jeopardise the established operating models and even the project itself. An example is the Work and Health Programme. This has made client referrals more challenging for Prime Providers and reduced our intake. Another might be the work with care homes which also faces the challenge of changing care home strategies amongst providers. This could be keenly felt by the staff, volunteers, and of course the residents. For both projects, alternative fundraising routes have been put in place (some of which have already been successful), with the objective of reducing the dependence on a major funder.

Statement of Trustees’ Responsibilities

Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those 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 2016 (FRS102);
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 assume that the charity will continue in business.

The Trustees are responsible for keeping proper accounting records which 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 and Trustee Investment (Scotland) Act 2005. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

Statement as to Disclosure of Information to Auditors

So far as the Trustees are aware, there is no relevant audit information of which the charitable company's auditors are unaware, and each trustee has taken all the steps that he or she ought to have taken as a trustee in order to make himself or herself aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.

Approved by the Trustees on 15 August 2022 and signed on their behalf by:

Bridget Foley Chair

ATTEND (A Company Limited by Guarantee)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ATTEND

Opinion

We have audited the financial statements of Attend (the ‘charitable company’) for the year ended 31 March 2022 which comprise Statement of Financial Activates, Balance Sheet, Statement of Cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31 March 2022 and of its incoming resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

We draw attention to the charitable company’s general unrestricted reserves are in surplus of £3,414 (2021 : deficit £19,296). As stated in note 1j, these events or conditions, along with other matters as set forth in note 1j, indicate that a material uncertainty exists that may cast significant doubt on the company’s ability to continue as a going concern. Our opinion is not modified in respect of this matter.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Key audit matters

Except for the matter described in the material uncertainty related to going concern section, we have determined that there are no other key audit matters to be communicated in our report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ATTEND

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the trustees’ report, which includes the directors’ report and strategic report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors’ report included within the trustees’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.

Responsibilities of Trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ATTEND

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;
Reviewing minutes of meetings of those charged with governance;
Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the charitable company through enquiry and inspection;
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Other matter

Your attention is drawn to the fact that the charity has prepared financial statements 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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2016.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michelle Wilkes (Senior Statutory Auditor) for and on behalf of Azets Audit Services Statutory Auditor Greytown House, 221-227 High Street Orpington, Kent, BR6 0NZ

13 September 2022

ATTEND (A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

INCOME AND EXPENDITURE ACCOUNT

Unrestricted
funds
Restricted
funds
Notes
£
£
Income from:
Donations
3,885
-
Generating funds
45,053
-
Charitable activities:
Subscriptions
211,757
-
Grants and service delivery contracts
2
127,883
186,823
Insurance premiums
93,457
-
Job retention scheme grant
49,506
-
__
_
Total income
531,541
186,823
__
_
Expenditure on:
Raising funds
56,574
-
Charitable activities
479,297
186,823
__
____
Total expenditure
3
535,871
186,823
_
_
_
____
Net income / (expenditure) before other
recognised gains
(4,330)
-
__
____
Other recognised gains:
Gains on revaluation of fixed assets
9
-
-
_
____
Net movement in funds
(4,330)
-
__
____
Funds brought forward at
1 April 2021
26,151
-
_
____
Total funds carried forward at
31 March 2022
21,821
-

Total
2022
Total
2021
£
£
3,885
316
45,053
26,258
211,757
209,415
314,706
309,952
93,457
108,452
49,506
77,968
_
_
718,364
732,361
_
_
56,574
42,596
666,120
586,931
____
____
722,694
629,527
_
_
____
____
(4,330)
102,834
____
____
-
17,708
____
____
(4,330)
120,542
____
____
26,151
(94,391)
____
____
21,821
26,151

All of the charity’s transactions are derived from continuing activities.

The Statement of Financial Activities includes all gains and losses recognised in the year.

ATTEND (A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

COMPARITIVE INCOME AND EXPENDITURE ACCOUNT

		Unrestricted	Restricted funds	Total
		funds		2021
	Notes	£	£	£
Income from:
Donations		316	-	316
Generating funds		26,258	-	26,258
Charitable activities:
Subscriptions		209,415	-	209,415
Grants and service delivery contracts	2	120,109	189,843	309,952
Insurance premiums		108,452	-	108,452
Job retention scheme grant		77,968	-	77,968
		_____	____	____
Total income		542,518	189,843	732,361
		_____	____	____
Expenditure on:
Raising funds		42,596	-	42,596
Charitable activities		397,088	189,843	586,931
		_____	____	____
Total expenditure	3	439,684	189,843	629,527
		_____	____	____
		_____	____	____
Net income / (expenditure) before other
recognised gains		102,834	-	102,834
		_____	____	____
Other recognised gains:
Gains on revaluation of fixed assets	9	17,708	-	17,708
		_____	____	____
Net movement in funds		120,542	-	120,542
		_____	____	____
Funds brought forward at			-
1 April 2020		(94,391)		(94,391)
		_____	____	____
Total funds carried forward at
31 March 2021		26,151 ______	- ______	26,151 ______

All of the charity’s transactions are derived from continuing activities.

The Statement of Financial Activities includes all gains and losses recognised in the year.

ATTEND (A Company Limited by Guarantee)

BALANCE SHEET AS AT 31 MARCH 2022

Company number: 05713403

	Note		2022		2021
		£	£	£		£
Fixed Assets	9		40,281			32,912
Current Assets
Debtors	10	20,938		29,912
Cash at bank and in hand		162,878		167,169
		____		____
		183,816		197,081
Creditors:amounts falling
due within one year	11	(202,276)		(203,842)
		____		____
Net Current Liabilities			(18,460)			(6,761)
			__		__
Net Assets / (Liabilities)			21,821			26,151

			__		__
Represented by:
Restricted funds	12		-			-
Unrestricted funds:
Designated funds	13		699			27,739
Revaluation reserve	14		17,708			17,708
General fund			3,414			(19,296)
			__		__
	15		21,821			26,151
			__		__

Approved by the Board of Trustees on 15 August 2022 and signed on their behalf by:

Bridget Foley Chair

Matthew Swan Treasurer

ATTEND (A Company Limited by Guarantee)

STATEMENT OF CASH FLOWS AS AT 31 MARCH 2022

Notes Cash flow from operating activities 17 Net cash flow from operating activities Cash flow from investing activities Purchase of fixed assets Proceeds from sale of fixed assets Net cash flow from investing activities Net (decrease) / increase in cash and cash equivalents Cash and cash equivalents at 01 April 2021 _ Cash and cash equivalents at 31 March 2022 Cash and cash equivalents consists of: Cash at bank and in hand Cash and cash equivalents at 31 March 2022	2022 £ 10,049 __ 10,049 __ (14,340) - __ (14,340) __ (4,291) 167,169 __ 162,878 __ 162,878 ____ 162,878	2021 £ (14,745) __ (14,745) __ (498) 2,520 __ 2,022 __ (12,723) 179,892 ____ 167,169
		___ 167,169 ____ 167,169

ATTEND (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

a. Basis of preparation

Attend is governed under it Memorandum and Articles of Association. The address of the principal office is given in the information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are set out on page 3.

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 & Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.

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.

b.

Income

All income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Grants and service delivery contracts are recognised once receivable.

Investment income is included when receivable.

c.

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:

Costs of raising funds are those costs incurred in attracting voluntary income.
Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them.

d. Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

The analysis of these costs is included in note 4.

ATTEND (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

e. Funds accounting

Unrestricted general funds are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.

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

Designated funds represent funds invested in fixed assets. The designated fund balance has been represented to ensure that fund balance stated accurately reflects the designation policy adopted by the Trustees.

f. Tangible fixed assets

All assets costing more that £1,000 have been capitalised and are depreciated on a straight line basis from the financial year after acquisition.

Equipment	33% p.a.
Furniture	25% p.a.

The Chain of Office was included at valuation when received as a donation, the Trustees will review this valuation, with assistance from external valuers, on an annual basis and impair or revalue if required.

g.

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.

h. Leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to the Statement of Financial Activities over the relevant period. The capital element of the future payments is treated as a liability

i. Taxation

The company is a registered charity and is therefore entitled to the exemptions from corporation tax afforded by section 505 of the Income and Corporation Taxes Act 1988. Accordingly, there is no corporation tax charge in these financial statements.

j. Going Concern

The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charitable company to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements.

The Statement of Financial Activities indicates that the company incurred a net deficit of £4,330 during the year ended March 2022 and, as of that date, the charitable company’s assets exceeded its total liabilities by £18,460. These events or conditions, along with other matters indicate that a material uncertainty exists that may cast significant doubt on the company’s ability to continue as a going concern.

The organisation regularly monitors all of its incoming streams, and its project costs. It is also reviewing its overhead costs.

The small core staff team is supported by a team of capable and enthusiastic volunteers. Alongside this we have a small team of consultants with specific skills and expertise needed to deliver services to the high level required.

On the basis of this assessment the Trustees consider it is appropriate to prepare the accounts on a going concern basis.

ATTEND (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

k. Judgements and key sources of estimation uncertainty

Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements:

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 9 for the carrying amount of the property plant and equipment, and note 1.h for the useful economic lives for each class of assets.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Bad debts

Debtors are regularly reviewed for recoverability, any debts which in the opinion of management are not recoverable are provided for as a specific bad debt.

2. GRANTS AND SERVICE DELIVERY CONTRACTS

Unrestricted Funds £ Restricted funds £ Big Lottery Fund – ABI Navigation - 81,661 City Bridge Trust - 10,225 Enfield NHS – iCan Project 36,500 - Enfield NHS- Stroke Project 45,898 - February Foundation - 6,000 Gamesys Foundation - 28,000 Garfield Weston Foundation 10,000 - Headley Trust 10,000 20,000 Henry Smith - - National Lottery Heritage Fund - 10,937 Statutory funding - 7,000 Trust for London - 18,000 Voluntary Service Managers (ILM) 2,885 - Trusts Under £5,000 22,600 5,000 _ _ 127,883 186,823	Total 2022 £ 81,661 10,225 36,500 45,898 6,000 28,000 10,000 30,000 - 10,937 7,000 18,000 2,885 27,600 ____ 314,706	Total 2021 £ 60,768 40,625 36,500 48,149 - - - 30,000 20,000 - 14,000 28,000 10,460 21,450 ____ 309,952

ATTEND (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

3. ANALYSIS OF EXPENDITURE

Raising funds Charitable activities: Projects Membership ABI Academy	Staff costs £ 27,723 148,376 65,818 52,288 19,596 ____ 313,801	Direct costs £ 14,546 91,631 124,417 8,210 8,168 ____ 246,972	Other costs £ 14,305 76,562 33,962 26,981 10,111 ____ 161,921	Total 2022 £ 56,574 316,569 224,197 87,479 37,875 ____ 722,694	Total 2021 £ 42,596 297,682 188,980 61,097 39,172 ____ 629,527

All costs are allocated between the expenditure categories noted above on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, for example, time spent, per capita or floor area.

4. OTHER COSTS

Consultancy Travel and subsistence Office rent, facilities and insurance Equipment maintenance and support Printing and stationery Accreditation fees Depreciation Telephones Other Governance costs (note 5)	2022 £ 1,287 33,462 63,708 20,618 4,701 950 6,971 5,917 6,974 17,333 ___ 161,921 _____	2021 £ 1,148 2,905 40,795 23,133 3,584 5,500 5,374 5,086 3,428 18,185 ___ 109,138 _____

5. GOVERNANCE COSTS

Auditors’ remuneration - current year - Under-provision prior year - Non -audit services Professional Fees Travel and accommodation	2022 £ 12,960 - 353 3,883 637 ____ 17,333	2021 £ 12,300 2,057 2,442 145 1,241 ____ 18,185

6. TRUSTEE REMUNERATION AND REIMBURSED COSTS

Trustee Indemnification Insurance has been taken out in the year, the cost of which is included within Attend’s core insurance premium. No remuneration or expenses were paid to any trustee (2021: £nil).

ATTEND (A company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

7.	STAFF COSTS			2022	2021
				£	£
	Wages and salaries			257,063	222,098
	Employers’ National Insurance			28,586	24,202
	Pension costs			28,152	17,346
				___	___
				313,801	263,646
				___	___
	The average monthly number of employees, calculated on
	a headcount basis, during the year was			6	6
				___	___
	The number of employees whose emoluments as defined for taxation purposes, amounted to over
	£60,000 in the year was as follows:-
				No	No
	£60,001 - £70,000			1	-
	£80,001 - £90,000			-	1
	£90,001 - £100,000			1	-

				_____	_____
	During the year the pension contributions for the employee above were £22,504 (2021: £12,432). The
	total amount of employee benefits received by key management personnel is £200,585 (2021 - 160,052).
8.	MOVEMENT IN FUNDS			2022	2021
				£	£
	This is stated after charging:
	Depreciation			6,971	5,374
	Auditors remuneration - audit			12,960	12,300
	Auditors remuneration – non audit fees			353 _____	2,442 _____
9.	FIXED ASSETS
		Chain of office		Equipment	Total
		£		£	£
	Cost / Valuation
	At 1 March 2021	24,600		78,966	103,566
	Additions		-	14,340	14,340
	Disposals		-	(16,691)	(16,691)
		____		____	____
	At 31 March 2022	24,600		76,615	101,215
		____		____	____
	Depreciation
	At 1 April 2021		-	70,654	70,654
	Charge in year		-	6,971	6,971
			-	(16,691)	(16,691)
		____		____	____
	At 31 March 2022		-	60,934	60,934
		____		____	_____
	Net Book Value
	At 31 March 2022	24,600		15,861	40,281

		_____		_____	_____
	At 31 March 2021	24,600		8,312	32,912
		_____		_____	_____

The 2022 valuations were made by Jon Winter, a professional valuer, on an open market value for existing use basis

ATTEND (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

10.	DEBTORS			2022	2021
				£	£
	Trade debtors			1,001	6,174
	Prepayments and accrued income			19,937	23,738
				_____	_____
				20,938 ____	29,912 ____
11.	CREDITORS			2022	2021
				£	£
	Trade Creditors			821	4,023
	Other tax and social security			7,503	35,686
	Accrual and deferred income			190,886	156,837
	Other creditors			3,066	7,296
				_____	_____
				202,276 ____	203,842 ____
12.	RESTRICTED FUNDS
		Balance at	Income	Expenditure	Balance at
	2021	31.03.21			31.03.22
		£	£	£	£
	BLF - ABI Navigation	-	81,661	(81,661)	-
	City Bridge	-	10,225	(10,225)	-
	February Foundation	-	6,000	(6,000)	-
	Gamesys Foundation	-	28,000	(28,000)	-
	Henry Smith	-	20,000	(20,000)	-
	National Lottery Heritage
	Fund	-	10,937	(10,937)	-
	Statutory funding	-	7,000	(7,000)	-
	Trust for London	-	18,000	(18,000)	-
	Trusts Under £5,000	-	5,000	(5,000)	-
		___	_____	_____	___
		-	186,823	(186,823)	-
		___	_____	_____	___

BIG LOTTERY FUND/ ENFIELD ICAN /ENFIELD NHS / TRUST FOR LONDON/ FEBRUARY FOUNDATION / STATUTORY FUNDING

All grants support different projects including stroke within our Attend ABI programme.

HENRY SMITH / CITY BRIDGE

All grants support different projects within our Care Homes Programme.

NATIONAL LOTTERY HERITAGE FUND

To support the Voices of the First Volunteers of the NHS project.

HEADLEY TRUST / GAMESYS FOUNDATION

To support our Mental Health befriending project in North London.

ATTEND (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

RESTRICTED FUNDS
	Balance at	Income	Expenditure	Balance at
2021	31.03.20			31.03.21
	£	£	£	£
BLF - ABI Navigation	-	60,768	(60,768)		-
City Bridge	-	40,625	(40,625)		-
Henry Smith	-	20,000	(20,000)		-
Headley Trust	-	20,000	(20,000)		-
Statutory funding	-	14,000	(14,000)		-
Trust for London	-	28,000	(28,000)		-
Trusts Under £5,000	-	6,450	(6,450)		-
	___	_____	_____	___
	- ___	189,843 _____	189,843 _____	- ___

DESIGNATED FUNDS	Balance at	New	Designations	Balance at
	31.03.21	Designations	Released	31.03.22
2022	£	£	£	£
Regional branches:
UK	27,040	-	(27,040)	-
Scotland	699	-	-	699
	_____	_____	_____	_____
	27,739 _____	- _____	(27,040) _____	699 _____

Regional branches

While each region has a facility to raise funds in respect of Attend’s local activities. These funds are held in a separate account by the regions and can expended in the furtherance of the charity’s activities. The pandemic has meant that local fundraising and activities have been curtailed, and any remaining funds now form part of the general reserve. The only exception is Scotland.

		Balance at	Designations	Balance at
	2021	31.03.20	released	31.03.21
		£	£	£
	Regional branches:
	UK	31,236	(4,196)	27,040
	Scotland	699	-	699
		_____	_____	_____
		31,935 _____	(4,196) _____	27,739 _____
14.	REVALUATION RESERVE
		Balance at		Balance at
		31.03.21	Revaluation	31.03.22
		£	£	£
	Revaluation Reserve	17,708 _____	- _____	17,708 _____

ATTEND (A company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

15 . ANALYSIS OF NET ASSETS BETWEEN FUNDS

2022 Restricted Unrestricted £ £ Fixed assets - 40,281 Current assets - 183,816 Current liabilities - (202,276) __ _ - 21,821 __ _ 2021 Restricted Unrestricted £ £ Fixed assets - 32,912 Current assets - 197,081 Current liabilities - (203,842) __ __ - 26,151	Total £ 40,281 183,816 (202,276) _____ 21,821
	__ Total £ 32,912 197,081 (203,842) __ 26,151

16. COMPANY LIMITED BY GUARANTEE

The Charity is limited by guarantee and accordingly has no share capital.

The liability guaranteed by each member is £1. The authorised membership of the company is unlimited. At 31 March 2022 the membership was 9 (2021: 9).

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

Net (expenditure) / income for the year Depreciation Decrease in debtors Decrease in creditors Net cash flow from operating activities	2022 £ (4,330) 6,971 8,974 (1,566) _____ 10,049 _____	2021 £ 102,834 5,374 81,869 (204,822) _____ (14,745) _____

18. RELATED PARTY TRANSACTIONS

Payments totaling £28,200 (2021: £34,180) were made to Catherine Wood in respect of consultancy services for project delivery. These payments are totally funded from grant payments specifically for the work she delivers. Catherine Wood is the spouse of David Wood the CEO of Attend. At 31 March 2022 there was £nil outstanding between Catherine Wood and the charity (2021: £nil).

Payments totaling £15,512 (2021: £18,375) were made to Christopher Wood in respect of consultancy services as an iCan Project Navigator. These payments are totally funded by a contract with Age UK Enfield. Christopher Wood is the son of David Wood the CEO of Attend. At 31 March 2022 there was £nil outstanding between Christopher Wood and the charity (2021: £nil).