| Page | |||||
|---|---|---|---|---|---|
| Legal and administrative | information | ||||
| Directors' report (incorporating | the Trustees' | annual | report) | 2-6 | |
| Independent examiner's |
report | ||||
| Statement offinancial activities | |||||
| Balance sheet | |||||
| Notes tothe accounts | 10-14 |
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |||
|---|---|---|---|---|---|---|---|---|
| funds | funds | ZOZ1 | funds | funds | 2020 | |||
| Notes | E | E | E | E | E | E | ||
| Income from: | ||||||||
| Donations and grants |
2 | 55,586 | 55,586 | 3,859 | 3,859 | |||
| Charitable activities |
3 | 278,334 | 158,364 | 436,698 | 149,880 | 134,871 | 284,751 | |
| Fundraising | 5,314 | 5,314 | 7,375 | 7,375 | ||||
| Investments —bank |
interest | 152 | 152 | 461 | 461 | |||
| Total income | 0 | |||||||
| Expenditure on: |
||||||||
| Fundraising activities |
601 | 190 | 791 | 446 | 446 | |||
| Charitable activities |
4 | 235,504 | 156,633 | 392,137 | 171,181 | 108,354 | 279,535 | |
| Total expenditure | 236,105 | 156,823 | 392,928 | 171,627 | 10S,354 | 279,981 | ||
| Net income/(expenditure) | 103,281 | 1,541 | 104,822 | (10,052) | 26,517 | 16,465 | ||
| Transfers between | funds | 12 | ||||||
| Net movement in funds |
103,2S1 | 1,541 | 104,822 | (10,052) | 26,517 | 16,465 | ||
| Total funds brought | forward | 81,782 | 38,155 | 119,937 | 91,834 | 11,638 | 103,472 | |
| Total funds carried | forward | 185,063 | 39,696 | 224,759 | 81,7SZ | 38,155 | 119,937 |
| Notes | 2021 | 2020 | |||
|---|---|---|---|---|---|
| f | f | ||||
| Current assets | |||||
| Debtors | 6,198 | 15,542 | |||
| Cash at bank and in | hand | 390,532 | 186,238 | ||
| Total current assets | 396730 | 201780 | |||
| Creditors: amounts | falling due within one year | (171,971) | (81,843) | ||
| Net current assets | 224,759 | 119,937 | |||
| Total assets less current liabilities | 224,759 | 119,937 | |||
| Creditors: amounts | falling due after more than one year | ||||
| Total net assets | 9933 | ||||
| Funds ofthe Charity | |||||
| General funds | 146,045 | 81,782 | |||
| Designated funds |
39,018 | ||||
| Total unrestricted | funds | 185,063 | 81,782 | ||
| Restricted income | funds | 12 | 39,696 | 38,155 | |
| Total funds | 13 | 224,759 | 119,937 |
| 1 | Accounting Policies |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (a) | Basis ofpreparation South Yorkshire Eating Disorders Association is a charitable company ln the United |
Kingdom | limited by |
guarantee. In |
the event that the charity | is wound | up the liability | |||||||||||||
| in respect ofthe gurantee is lrmited to E1per member ofthe chanty. The address |
ofthe | registerd office is given in the |
company | information on |
page | 1ofthese | financial | |||||||||||||
| statements. | ||||||||||||||||||||
| The flnanoal statements have been prepared in accordance with the Statement |
of Recommended Practice: Accounting |
and | Reporting by Charities |
preparing | their | |||||||||||||||
| accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second |
editionl, | the Financial | Reportrng | Standard | ||||||||||||||||
| applicable in the United Kingdom and Republic of Ireland (FRS102)and with the Charities |
Act 2011. The financial statements | have taken advantage ofthe | exemption | to | ||||||||||||||||
| prepare aStatement ofCash Flaws. | ||||||||||||||||||||
| The charity meets the defrnition of a public benefit entity under FRS 102. The |
financial | statements | are prepared | under | the historical cast canvention |
with | items | |||||||||||||
| recognised at cost or transaction value unless otherwise stated m the relevant note(s) to the accounts. |
The frnanoal | statements are presented |
in sterling | which | is the | |||||||||||||||
| functional currency ofthe charity and are rounded to the nearest E. |
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| (b) | Income Income is recognrsed in the SOFA when the charity has entitlement to the funds, any performance conditions attached to the |
monies | have been met, the | receipt of the | ||||||||||||||||
| income is probable and its amount can be reliably measured. |
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| Income from government and other grants, whether 'capital' grants or 'revenue' |
grants, | is | recognised | when the charity has |
entitlement to the |
funds, any | performance | |||||||||||||
| conditions attached to the grants have been met, it is probable that the income will be received and the |
amount can be measured |
reliably and isnot | deferred. | |||||||||||||||||
| Income received in advance ofthe service provision or as a multi-year grant is deferred until |
the period | relating to the | service | or | activity. | |||||||||||||||
| (c) | Expenditure and liabgltles |
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| Expenditure is recognised once there rs a legal or constructive obligation to make a payment to a third party, rt is probable |
that settlement | will be required | and | the | ||||||||||||||||
| amount ofthe obligation can be measured reliably. |
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| Irrecoverable YAT Ischarged as a cost against the actrvity for which the expenditure |
was | incurred. | ||||||||||||||||||
| Overheads are assigned to projects based on a monthly calculation ofstaff time. |
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| (d) | Tangible fixed assets | |||||||||||||||||||
| Ag items ofcapital expenditure below ES00are written off as incurred. |
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| Depreciation has been calculated to wdte down the cost or valuation, less estimated |
residual value, |
of ag tangible | fixed | assets over their expected | useful | lives | on | a | ||||||||||||
| straight gne basis. |
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| (e) | Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term |
highly liquid |
investments | that are | readily | convertible to | a known | amount | of | |||||||||||
| cash and are subject to an insignificant nsk ofchange In value. |
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| (f) | Trade debtors | |||||||||||||||||||
| Trade debtors are amounts due from customers for services performed in the ordinary course of business. |
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| Trade debtors are recogmsed initially at the transactron price. They are subsequently measured at amortised cost using the |
effectiv | interest method, less provision | for | |||||||||||||||||
| impairment. A provision for the impairment oftrade debtors is established when there |
is | objective evidence that the company | will | not be able to collect ag amounts | ||||||||||||||||
| due according to the odiginal terms ofthe receivables. | ||||||||||||||||||||
| (g) | Trade creditors | |||||||||||||||||||
| Trade creditors are obligations to pay for goods or services that have been acquired in the |
ordinary course of business |
from | suppliers. | Accounts | payable | are | classified | as | ||||||||||||
| current liabilities ifthe charity does not have an unconditional nght, at the end ofthe |
reporting period, to defer settlement |
ofthe | creditor for at | least | twelve months | |||||||||||||||
| aRer the reporting date. Ifthere rs an unconditional right to defer settlement for at least |
twelve months | after the reporting date, | they | are presented | as non.current | |||||||||||||||
| Trade creditors are recognised initially at the transaction price and subsequently measured |
at amortised | cast using the effective | interest method. | |||||||||||||||||
| (h) | Fund accounting | |||||||||||||||||||
| Unrestricted funds are donations and other income receivable or generated for |
the objects of the organisation without further specified purpose |
and | are | available | as | |||||||||||||||
| generalfunds. | ||||||||||||||||||||
| Restncted funds are donations which the donor has speciged are to be solely |
used | for | particular areas of the chadty's |
work or for specific artistic | projects | being | ||||||||||||||
| undertaken by the charity. |
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| (I) | Pensions | |||||||||||||||||||
| The organisation has a defined contributions pension scheme Contributions are |
charged | in the accounts as they become | payable | in accordance with | the | rules | of | the | ||||||||||||
| scheme. | ||||||||||||||||||||
| U) | Operating lease rentals |
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| Rentals under operating leases are charged to the Statement of Financial Actrvities |
on a | straight line basis over the lease term. |
| Unrestricted | Restricted | Total | Unrestricted | Restncted | Total | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| funds | funds | 2021 | funds | funds | 2020 | ||||||||||
| E | f | E | f | 6 | 6 | ||||||||||
| Donations | 54,086 | 54,086 | 3,859 | 3,859 | |||||||||||
| The Talbot Trust | 1,500 | 1,500 | |||||||||||||
| 55,586 | - | SS,SNi | 3,859 | - | 3,859 | ||||||||||
| 3 | Income from charitable | activities | |||||||||||||
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||||||||||
| funds | funds | 2021 | funds | funds | 202D | ||||||||||
| E | f | E | f | E | E | ||||||||||
| Graiils | projects | ||||||||||||||
| Big Lottery Fund | Reaching Communities | 112,03D | 112,030 | 86,567 | 86,567 | ||||||||||
| The Brelm Trust | CBT10Project | 5,0DD | 5,000 | 5,000 | 5,000 | ||||||||||
| Company ofCutlers Chanitable | Trust | CBTID Project | 1,000 | 1,000 | 1,50D | 1,500 | |||||||||
| Sauth Yorkshire's | Community | Foundation | CBT10ProJect | 5,000 | 5,000 | ||||||||||
| The Tudor Trust | Business Development | Manager | 33,334 | 33,334 | 33,334 | 33,334 | |||||||||
| The Tudor Trust | Staffwag being | 2,000 | 2,00D | ||||||||||||
| Healthwat«h Sheffleld |
500 | 500 | |||||||||||||
| HRH The Duke ofYork's | Community | Initiative | CBT10Project | 3,000 | 3,000 | ||||||||||
| Sheffieid Town Trust | CBT10Project | 2,000 | 2,000 | ||||||||||||
| The Talbot Trust | CBT10Project | 2,500 | 2,500 | ||||||||||||
| TSTQueen Victoria &lohnson | Memonal | Trust | 470 | 470 | |||||||||||
| Grants total | 158,364 | 158,364 | 134,871 | 134,871 | |||||||||||
| Service level agreements | and | contractual | grants | ||||||||||||
| NHS CCG | Clinical services | 266,274 | 266,274 | 142,839 | 142,839 | ||||||||||
| Training income | 11,920 | 11,920 | 1,296 | 1,296 | |||||||||||
| Service charges | 140 | 140 | 5,745 | 5,745 | |||||||||||
| 278,334 | 158,364 | 436,698 | 149,880 | 134,871 | 284,751 | ||||||||||
| 4 | Expenditure on charitable |
activities | |||||||||||||
| Unrestricted | Restricted | Total | Unrestricted | Restncted | Total | ||||||||||
| funds | funds | 2021 | funds | funds | 2020 | ||||||||||
| Note | E | f | 6 | 6 | 6 | 6 | |||||||||
| Service degveiy | 505 | 305 | 810 | 2,IISS | 385 | 3,240 | |||||||||
| Staff Costs - salaries | 203,733 | 134,196 | 337,929 | 135,158 | 90,037 | 225,195 | |||||||||
| Other staff (and volunteer) | costs | 2,484 | 2,487 | 4,971 | 3,211 | 1,122 | 4,333 | ||||||||
| Professional fees |
1,D30 | 1,708 | 2,738 | 1,773 | 1,829 | 3,602 | |||||||||
| Rent | 8,376 | 4,124 | 12,500 | 7,601 | 4,899 | 12,500 | |||||||||
| Other premises and cleaning costs |
3,507 | 1,728 | 5,235 | 7,738 | 3,535 | 11,273 | |||||||||
| Telephone costs | 5,119 | 370 | 5,489 | 4,007 | 1,412 | 5,419 | |||||||||
| ITequipment, maintenance |
and support | 4,850 | 7,136 | 11,986 | 1,698 | 1,259 | 2,957 | ||||||||
| Insurance | 1,251 | 616 | 1,867 | 1,525 | 1,010 | 2,535 | |||||||||
| Stationery and office supplies |
1,260 | 2,770 | 4,030 | 2,021 | 2,458 | 4,479 | |||||||||
| Other costs | 1,862 | 440 | 2,302 | 1,914 | 408 | 2,322 | |||||||||
| Fees for external | scrutiny | ofaccounts | 1,527 | 753 | 2,280 | 1,680 | 1,680 | ||||||||
| 235 504 | 156633 | 392737 | 171181 | 108354 | 279535 |
| 5 | Staff Costs | ||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 | 2020 | ||||||||||||||||||||
| 1 | |||||||||||||||||||||
| Salaries | 307,142 | 207,497 | |||||||||||||||||||
| Employer's National |
Insurance | 23,836 | 15,177 | ||||||||||||||||||
| Employer's agowance Pension costs |
(4,000) 10,951 |
(3,000) 5,521. |
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| ~MT | ~225 195 | ||||||||||||||||||||
| No employee received emoluments |
ofmore than 660000. The average | number ofemployees during the period |
was 16(2020:13). | ||||||||||||||||||
| 6 | Fees to Independent | examiner's | organisation | ||||||||||||||||||
| 2021 | 2020 | ||||||||||||||||||||
| 1 | |||||||||||||||||||||
| Feefor independent | examination | ||||||||||||||||||||
| Other fees paid to Independent | examiner's | organisation | for | ITsupport, | equipment | and software | 5778 | 2,102 | |||||||||||||
| 7 | Trustees and key | management | remuneration, | benegts and | expenses | ||||||||||||||||
| Trustees received | no | remuneration, | benefits orexpenses | in | this period | except expenses | paid In connection | with | their duties | as volunteers | (2020:Enil). | ||||||||||
| The key management | personnel | of the charity | mmprise | the trustees, | the Chief | Executive Ofhcer, the Cgnlcal | Manager | and the | Office | Manager. | The total employee | ||||||||||
| benefits ofthe key management |
personnel | ofthe charity | were 695,839(2020:F83,3i3). | ||||||||||||||||||
| 8 | Debtors | ||||||||||||||||||||
| 2021 | 2020 | ||||||||||||||||||||
| 8 | 1 | ||||||||||||||||||||
| Trade debtars | 1,922 | 11,736 | |||||||||||||||||||
| Prepayments | 4,276 | 3,806 | |||||||||||||||||||
| 6198 | 15,542 | ||||||||||||||||||||
| 9 | Credltorsr amourdsfaglng |
due withinone | year | ||||||||||||||||||
| Z021 | 2020 | ||||||||||||||||||||
| Note | 1 | E | |||||||||||||||||||
| Trade creditors | 5,631 | 2,603 | |||||||||||||||||||
| Accruals | 2,340 | 2,160 | |||||||||||||||||||
| Other creditors | 8,768 | 4,281 | |||||||||||||||||||
| Deferred Income | 10 | 155,232 | 72,799 | ||||||||||||||||||
| ~272 71 | ~81843 | ||||||||||||||||||||
| 10 | Deferred Income | ||||||||||||||||||||
| 2021 | 2020 | ||||||||||||||||||||
| 6 | E | ||||||||||||||||||||
| Deferred income | brought | forward | 72,799 | ||||||||||||||||||
| income released | in the year | (72,799) | |||||||||||||||||||
| Income received | in the year | 155,232 | 72,799 | ||||||||||||||||||
| Deferred income | carried | forward | |||||||||||||||||||
| Deferred Income | relates | to monies received In | advance | ofthe date ofthe service it is provided for. |