# ## ||||||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|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |(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.|||||||||||||||||||| |(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.|||||||||||||||||||| ||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|||||||||||||||||||| ||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.|||||||||||||||||||| ||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.|||||||||||||||||||| |(d)|Tangible fixed assets|||||||||||||||||||| ||Ag items ofcapital expenditure
below ES00are written off as incurred.|||||||||||||||||||| ||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.|||||||||||||||||||| |(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.|||||||||||||||||||| |(f)|Trade debtors|||||||||||||||||||| ||Trade debtors are amounts due from customers for services performed
in the ordinary course of business.|||||||||||||||||||| ||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.|||||||||||||||||||| |(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|||||||||||||||||||| ||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.| ||||||||||||||||||||~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.||||||||||||| ## ## ## ##