COMPANY REGISTRATION NUMBER: 05857943 CHARITY REGISTRATION NUMBER: 1116532
Health Behaviour Group Company Limited by Guarantee Independently Examined Financial Statements
For the year ended
31 July 2021
CHALMERS HB LTD
Chartered Accountants 20 Chamberlain Street Wells Somerset BA5 2PF
Health Behaviour Group
Company Limited by Guarantee
Independently Examined Financial Statements
Year ended 31 July 2021
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 5 |
| Statement of financial activities (including income and | |
| expenditure account) | 6 |
| Statement of financial position | 7 |
| Notes to the independently examined financial statements | 8 |
Page 1
Health Behaviour Group
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 July 2021
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited independently examined financial statements of the charity for the year ended 31 July 2021.
Achievements and performance
It was another quiet year in the UK program maintaining recurring contacts and delivering the Apause program to those schools and areas which have historically been users.
Virtually all trading ceased once Covid - 19 lockdown was enforced.
Investment in marketing was largely suspended due to the uncertainty surrounding the new statutory RSE curriculum. Schools were closed due to Covid. They showed little interest in RSE due to the plethora of other pressures and considerations. Time was invested in the completion of PhD.
The number of hits and subscribers downloading our resources was diminished. We anticipate online training systems and downloadable resources are the likely way forward.
David Evans completed his PhD though final approval was delayed by examiner ill health. His thesis excited the external examiner who has offered to support him to publish in academic journals. The important findings in his thesis underline our belief in the efficacy of peer education and elucidate new mechanisms such as learning through play made possible only in peer to peer and peer facilitated sessions.
The Malawi Apause program continues to grow in strength, reaching more schools and including the secondary schools in the three towns in North Malawi nearest to the capital of the Region - Mzuzu, running additional community sessions in all areas, invited to run sessions in the University and an increasing media presence on Facebook with over 2,000 followers.
The usual roughly annual visit to Malawi by Dr Tripp, recently with Dr Evans had to be suspended during Covid but good communication has been maintained via regular, recorded and minuted Zoom conferences between the UK and Malawi teams. These have resulted in more regular and timely communication between the teams. Much progress has been made with our continuing emphasis on accounting practice with improved recording, a better kept spreadsheet record of income and expenditure and a now complete system for all costs to be receipted. Coaching has included developing a better understanding and formalising of aims, outcome expectations and barriers to progress using the published Model of Change pathway as a basis..
HBG continues to be supported by generous donations from the Tripps Trust held by the Charities Aid Foundation.
Financial review
Total incoming resources for the period were £74,750 (2020: £37,513). Total resources expended were £72,662 (2020: £41,203) resulting in net income for the year of £2,088 (2020: net expenditure of £3,690). The charity has negative reserves carried forward of (£4,087) (2020: negative reserves carried forward of (£6,175)).
Page 2
Health Behaviour Group
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 July 2021
Financial review (continued)
Reserves Policy
Health Behaviour Group holds the following types of reserves:
Restricted reserves which are those available for expenditure in accordance with the donors' strategies. Restricted reserves at the 31st July 2021 stood at £nil (2020: £nil).
Free reserves which are those unrestricted reserves not already designated for a particular need and so are freely available for the trustees to spend on any of the Charity's purposes. There are no free reserves at 31st July 2021 as the funds are in deficit. (2020: no free reserves).
Reserves are not considered necessary as the principal donor has covenanted to contribute funds to the chairty as and when required.
Objectives and activities
Principal activities
In planning our activities for the year, we kept in mind the charity commissioner's guidance on public benefit.
The focus of the activity remains as - the advancement of education and the promotion of health by:
-
The development, provision and evaluation of interventions to benefit the public, and, in particular, young people by the development and the maintenance of behaviours, with an aim to enhance their physical and mental health.
-
Research into the effectiveness of education about health upon the behaviour of the public and in particular upon children and young people and the publication of the useful results of such research.
-
The provision of advice upon all aspects of behaviour.
Structure, governance and management
Governing Document
The organisation is a charitable company limited by guarantee, incorporated on 26th June 2006 and registered as a charity on 30th October 2006. The Company was established under a Memorandum & Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.
Page 3
Health Behaviour Group
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 July 2021
Structure, governance and management (continued)
Induction / training and Appointment of Trustees
New trustees are actively recruited from volunteers using the services of the charity and outside groups. Whenever possible each new trustee is given both a peer mentor (from the current board of trustees) and in depth training and induction in all aspects of being a trustee. This includes health & safety, finance and their legal obligations under charity and company law, the content of the Memorandum & Articles of Association, the committee and decision making process, the business plan and the financial statements of the charity.
The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles the trustees are elected to hold office at Annual General Meetings, one third of the Trustees must retire at each Annual General Meeting, those longest in office retiring first. Those who retire may be re-elected.
Related Parties
Health Behaviour Group is a stand-alone organisation and has no connected charities.
Risk Management
The trustees have a risk management strategy which comprises:
-
An annual review of the risks the charity may face;
-
The establishment of systems and procedures to mitigate those risks identified;
-
The implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.
Major risks and strategies in place to meet these:
1. Loss of Premises.
During the period the organisation benefits from an arrangement with the Landlord in which Health Behaviour Group pays all bills and council tax but does not pay any rent. In May 2021 the office was moved to space rented by the CEO (Mr D Evans) at a rate of £300 pm which was considered a fair market rate.
2. Uncertain markets.
Markets still remain uncertain following COVID but are stabilising post year end.
3. Future Plans.
The charity will seek to expand its offering within schools and young persons institutes in the UK and abroad.
Page 4
Health Behaviour Group
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 July 2021
Reference and administrative details
Registered charity name
Health Behaviour Group
Charity registration number 1116532 Company registration number 05857943
Principal office and registered 20 Chamberlain Street office Wells Somerset BA5 2PF
The trustees
Dr R A Jackson Mr M Macan Mr A P Paine Dr J H Tripp (Chairman)
Company secretary
Mr D L Evans
Independent examiner Mr J Jukes ACA FCCA MAAT 20 Chamberlain Street Wells Somerset BA5 2PF
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
Mr A P Paine Trustee
Page 5
Health Behaviour Group
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Health Behaviour Group
Year ended 31 July 2021
I report to the trustees on my examination of the independently examined financial statements of Health Behaviour Group ('the charity') for the year ended 31 July 2021.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the independently examined financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the independently examined financial statements do not accord with those records; or
-
the independently examined financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
-
the independently examined financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr J Jukes ACA FCCA MAAT Independent Examiner
20 Chamberlain Street Wells Somerset BA5 2PF
Page 6
Health Behaviour Group
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 July 2021
| Year ended 31 July 2021 | ||||
|---|---|---|---|---|
| 2021 | 2020 | |||
| Unrestricted | ||||
| fundsTotal funds | Total funds | |||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 5 | 74,000 | 74,000 | 35,000 |
| Charitable activities | 6 | 750 | 750 | 2,513 |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total income | 74,750 | 74,750 | 37,513 | |
| ============================ | ============================ | ============================ | ||
| Expenditure | ||||
| Expenditure on charitable activities | 7,8 | 72,662 | 72,662 | 41,203 |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total expenditure | 72,662 | 72,662 | 41,203 | |
| ============================ | ============================ | ============================ | ||
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Net income/(expenditure) and net movement in funds | 2,088 | 2,088 | (3,690) | |
| ============================ | ============================ | ============================ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | (6,175) | (6,175) | (2,485) | |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total funds carried forward | (4,087) | (4,087) | (6,175) | |
| ============================ | ============================ | ============================ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 8 to 15 form part of these independently examined financial statements.
Page 7
Health Behaviour Group
Company Limited by Guarantee
Statement of Financial Position
31 July 2021
| 31 July 2021 | |||||
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 15 | 539 | 718 | ||
| Current assets | |||||
| Stocks | 16 | 1,100 | 1,100 | ||
| Debtors | 17 | 373 | 112 | ||
| Cash at bank and in hand | 9,728 | 3,553 | |||
| ---------------------------- | ----------------------- | ||||
| 11,201 | 4,765 | ||||
| Creditors: amounts falling due | |||||
| within one year | 18 | 15,827 | 11,658 | ||
| ---------------------------- | ---------------------------- | ||||
| Net current liabilities | 4,626 | 6,893 | |||
| ----------------------- | ----------------------- | ||||
| Total assets less current liabilities | (4,087) | (6,175) | |||
| ----------------------- | ----------------------- | ||||
| Net liabilities | (4,087) | (6,175) | |||
| ======================= | ======================= | ||||
| Funds of the charity | |||||
| Unrestricted funds | (4,087) | (6,175) | |||
| ----------------------- | ----------------------- | ||||
| Total charity funds | 20 | (4,087) | (6,175) | ||
| ======================= | ======================= |
For the year ending 31 July 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its independently examined financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of independently examined financial statements.
These independently examined financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These independently examined financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:
Mr A P Paine Trustee
The notes on pages 8 to 15 form part of these independently examined financial statements.
Page 8
Health Behaviour Group
Company Limited by Guarantee
Notes to the Independently Examined Financial Statements
Year ended 31 July 2021
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 20 Chamberlain Street, Wells, Somerset, BA5 2PF.
2. Statement of compliance
These independently examined financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Going concern
There are no material uncertainties about the charity’s ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular purpose.
Incoming resources
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
Income from charitable activities is accounted for when earned and the related services are provided.
Page 9
Health Behaviour Group
Company Limited by Guarantee
Notes to the Independently Examined Financial Statements (continued)
Year ended 31 July 2021
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
All fixed assets are initially recorded at cost.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
- 25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Page 10
Health Behaviour Group
Company Limited by Guarantee
Notes to the Independently Examined Financial Statements (continued)
Year ended 31 July 2021
3. Accounting policies (continued)
Volunteers and donated services and facilities
The value of services provided by volunteers is not incorporated into these financial statements.
Where goods or services are provided to the charity as a donation that would normally be purchased from our suppliers, this contribution is included in the financial statements at an estimate based on the value of the contribution to the charity.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Limited by guarantee
The Company is limited by guarantee and as such has no share capital.
5. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Donations | |||||
| Donations | 74,000 | 74,000 | 35,000 | 35,000 | |
| ============================ | ============================ | ============================ | ============================ | ||
| 6. | Charitable activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Apause programme | 750 | 750 | 2,513 | 2,513 | |
| ============== | ============== | ======================= | ======================= |
7. Expenditure on charitable activities by fund type
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | |
| £ | £ | £ | £ | |
| Apause Programme | 24,415 | 24,415 | 21,122 | 21,122 |
| Malawi Pilot Project | 19,135 | 19,135 | – | – |
| Northbrook Community Trust | – | – | 12 | 12 |
| Support costs | 29,112 | 29,112 | 20,069 | 20,069 |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | |
| 72,662 | 72,662 | 41,203 | 41,203 | |
| ============================ | ============================ | ============================ | ============================ |
Page 11
Health Behaviour Group
Company Limited by Guarantee
Notes to the Independently Examined Financial Statements (continued)
Year ended 31 July 2021
8. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | Support | Total funds | Total fund | |
| directly | costs | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Apause Programme | 24,415 | 29,112 | 53,527 | 41,091 |
| Malawi Pilot Project | 19,135 | – | 19,135 | – |
| Northbrook Community Trust | – | – | – | 12 |
| Breaking Barriers Project | – | – | – | 100 |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | |
| 43,550 | 29,112 | 72,662 | 41,203 | |
| ============================ | ============================ | ============================ | ============================ |
9. Analysis of charitable expenditure
Unrestricted funds - Apause Programme
| Unrestricted funds - Apause Programme | |||
|---|---|---|---|
| 2021 | 2020 | ||
| £ | £ | ||
| Opening stock | 1,100 | 1,200 | |
| Printing & postage | 289 | 944 | |
| Closing stock | (1,100) | (1,100) | |
| Staff | 12,590 | 11,725 | |
| Pension costs | 610 | 546 | |
| Rent, rates and water | 10,451 | 7,269 | |
| Insurance | 475 | 418 | |
| Bad debts | – | 120 | |
| ---------------------------- | ---------------------------- | ||
| Total | 24,415 | 21,122 | |
| ============================ | ============================ | ||
| Support costs as per note 10 | 29,112 | 19,969 | |
| ---------------------------- | ---------------------------- | ||
| Total | 53,527 | 41,091 | |
| ============================ | ============================ | ||
| Unrestricted funds - Malawi Pilot Project | |||
| Direct charitable activity - Malawi Pilot Project | 19,135 | – | |
| ---------------------------- | -------------- | ||
| Total | 19,135 | – | |
| ============================ | ============== | ||
| Unrestricted funds - Northbrook Community Trust | |||
| Purchases | – | 12 | |
| -------------- | -------------- | ||
| Total | – | 12 | |
| ============== | ============== | ||
| Unrestricted funds - Breaking Barriers Project | |||
| Support costs as per note 10 | – | 100 | |
| -------------- | -------------- | ||
| Total | – | 100 | |
| ============== | ============== |
Page 12
Health Behaviour Group
Company Limited by Guarantee
Notes to the Independently Examined Financial Statements (continued)
Year ended 31 July 2021
10. Analysis of support costs
Governance and Support costs are apportioned between activities and represent a fair estimate of usage of that overhead.
| Analysis of | |||
|---|---|---|---|
| governance | |||
| and support | |||
| costs - | |||
| Apause | |||
| programme | Total 2021 | Total 2020 | |
| £ | £ | £ | |
| Staff costs | 16,284 | 16,284 | 15,444 |
| Communications and IT | 10,021 | 10,021 | 3,091 |
| General office | 179 | 179 | 240 |
| Finance costs | 247 | 247 | 207 |
| Governance costs | 1,095 | 1,095 | 930 |
| Motor and travel expenses | 251 | 251 | 103 |
| Sundry | 1,035 | 1,035 | 54 |
| ---------------------------- | ---------------------------- | ---------------------------- | |
| 29,112 | 29,112 | 20,069 | |
| ============================ | ============================ | ============================ |
Governance costs are in respect of the accountancy fees and the Independent examination. Costs in relation to the preparation of the accounts have been charged to Chalmers HB Chartered Accountants of which Tony Paine, one of the trustees, is a Director. No time costs have been applied by Tony Paine and costs are solely in relation to professional services of the firm.
11. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
| 2021 | 2020 | ||
|---|---|---|---|
| £ | £ | ||
| Depreciation of tangible fixed assets | 179 | 240 | |
| ============== | ============== | ||
| 12. | Independent examination fees | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Fees payable to the independent examiner for: | |||
| Independent examination of the independently examined financial | |||
| statements | 1,095 | 930 | |
| ======================= | ============== |
13. Staff costs
Page 13
Health Behaviour Group
Company Limited by Guarantee
Notes to the Independently Examined Financial Statements (continued)
Year ended 31 July 2021
13. Staff costs (continued)
The average head count of employees during the year was 2 (2020: 2). The average number of full-time equivalent employees during the year is analysed as follows:
| 2021 | 2020 | |
|---|---|---|
| No. | No. | |
| Number of Administrative staff | 1 | 1 |
| Number of Management staff | 1 | 1 |
| -------------- | -------------- | |
| 2 | 2 | |
| ============== | ============== |
No employee received employee benefits of more than £60,000 during the year (2020: Nil).
14. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
No expenses have been claimed by a trustee this year. (2020: nil).
15. Tangible fixed assets
| Equipment | Total | |
|---|---|---|
| £ | £ | |
| Cost | ||
| At 1 August 2020 and 31 July 2021 | 6,475 | 6,475 |
| ======================= | ======================= | |
| Depreciation | ||
| At 1 August 2020 | 5,757 | 5,757 |
| Charge for the year | 179 | 179 |
| ----------------------- | ----------------------- | |
| At 31 July 2021 | 5,936 | 5,936 |
| ======================= | ======================= | |
| Carrying amount | ||
| At 31 July 2021 | 539 | 539 |
| ======================= | ======================= | |
| At 31 July 2020 | 718 | 718 |
| ======================= | ======================= | |
| Stocks | ||
| 2021 | 2020 | |
| £ | £ | |
| Raw materials and consumables | 1,100 | 1,100 |
| ======================= | ======================= | |
| Debtors | ||
| 2021 | 2020 | |
| £ | £ | |
| Trade debtors | 300 | – |
| Prepayments and accrued income | 73 | 112 |
| -------------- | -------------- | |
| 373 | 112 | |
| ============== | ============== |
16. Stocks
17. Debtors
Page 14
Health Behaviour Group
Company Limited by Guarantee
Notes to the Independently Examined Financial Statements (continued)
Year ended 31 July 2021
18. Creditors: amounts falling due within one year
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 945 | 188 |
| Accruals and deferred income | 1,205 | 1,034 |
| Social security and other taxes | 3,722 | 481 |
| Director loan accounts | 9,955 | 9,955 |
| ---------------------------- | ---------------------------- | |
| 15,827 | 11,658 | |
| ============================ | ============================ |
In the year ended 31 July 2018, Dr J Tripp made a loan of £18,000 to the charity. In the year ended 31 July 2020, £8,045 was repaid, resulting in a balance of £9,955. The loan balance of £9,955 remains outstanding at the year ended 31 July 2021. No interest is applicable on the loan and it is repayable only to the extent it is not supporting negative reserves.
19. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £610 (2020: £546).
20. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||||
|---|---|---|---|---|---|---|---|
| At | 1 | August | At | ||||
| 2020 | Income | Expenditure | 31 | July 2021 | |||
| £ | £ | £ | £ | ||||
| General funds | (6,175) | 74,750 | (72,662) | (4,087) | |||
| ======================= | ============================ | ============================ | ======================= | ||||
| At | 1 | August | At | ||||
| 2019 | Income | Expenditure | 31 | July 2020 | |||
| £ | £ | £ | £ | ||||
| General funds | (2,485) | 37,513 | (41,203) | (6,175) | |||
| ======================= | ============================ | ============================ | ======================= |
All projects undertaken by the charity in this year have been funded from unrestricted funds.
Page 15
Health Behaviour Group
Company Limited by Guarantee
Notes to the Independently Examined Financial Statements (continued)
Year ended 31 July 2021
21. Analysis of net assets between funds
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2021 | |
| £ | £ | |
| Tangible fixed assets | 539 | 539 |
| Current assets | (4,626) | (4,626) |
| ----------------------- | ----------------------- | |
| Net liabilities | (4,087) | (4,087) |
| ======================= | ======================= | |
| Unrestricted | Total Funds | |
| Funds | 2020 | |
| £ | £ | |
| Tangible fixed assets | 718 | 718 |
| Current assets | (6,893) | (6,893) |
| ----------------------- | ----------------------- | |
| Net liabilities | (6,175) | (6,175) |
| ======================= | ======================= |
22. Related parties
As disclosed in Note 18, a loan of £18,000 was made to the chairty in the year ended 31 July 2018 by one of the trustees (and directors), Dr J Tripp. This balance now stands at £9,955.
This year, donations of £74,000 have been received from the trustees. (2020 £35,000)