## **PATHWAYS OF CHESTERFIELD** ## **ACCOUNTS FOR THE YEAR ENDED** **31 MARCH 2021** **CHARITY NUMBER 1118638** ## **RODDIS TAYLOR ROBINSON** **CHARTERED ACCOUNTANTS** ## **SHEFFIELD** ## **PATHWAYS OF CHESTERFIELD** ## **CHARITY INFORMATION** ## **REFERENCE AND ADMINISTRATIVE DETAILS** The full name of the Charity is Pathways: Chesterfield Day Centre for the Homeless. The Charity’s working name is Pathways of Chesterfield. Pathways of Chesterfield is a registered Charity. The registration number is 1118638. The Charity is governed by a Constitution dated 20 November 2003 as amended on 19 October 2006. ## **TRUSTEES:** The trustees who served during the year were as follows: Mr R Minns (resigned 31 July 2020) Mr F Bacon Mrs S C Walker Mrs S Johnson Dr C Madden Mr D Angus (resigned 31 July 2020) Ms E J Coy Mr T Deveney Mr S Joce (appointed 26 November 2020) Mrs L E Newbould-Jones (appointed 26 November 2020) ## **ADDRESS OF CHARITY** 120 Saltergate Chesterfield S40 1NG 1 ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF PATHWAYS OF CHESTERFIELD** I report on the accounts of the charity for the year ended 31 March 2021 which are set out on pages 3 to 9. ## **Respective responsibilities of the trustees and examiner** The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that, in any material respect, the requirements: - to keep accounting records in accordance with section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Julie Holderness ACA FCCA For and on behalf of Roddis Taylor Robinson Chartered Accountants Unit 6 Acorn Business Park Woodseats Close Sheffield S8 0TB 1 December 2021 2 ## **PATHWAYS OF CHESTERFIELD** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 MARCH 2021** |||||Total|Total| |---|---|---|---|---|---| |||Unrestricted|Restricted|Funds|Funds| ||Notes|Funds|Funds|2021|2020| |||£|£|£|£| |**INCOME**|||||| |Voluntary income|2|67395|243561|310956|205009| |Gift Aid recovery||4539|-|4539|2781| |Interest received||89|-|89|211| |Fund raising activities||-|-|-|225| |||____________|____________|____________|____________| |**TOTAL INCOME**||72023|243561|315584|208226| |||____________|____________|____________|____________| |**EXPENDITURE**|||||| |Charitable activities|3|102315|185937|288252|192353| |Governance costs|4|570|-|570|570| |Other resources expended|5|-|-|-|473| |||____________|____________|____________|____________| |**TOTAL EXPENDITURE**||102885|185937|288822|193396| |||____________|____________|____________|____________| |**NET INCOME/ (EXPENDITURE)**||((30862)|57624(((222267622242614830||| |Transfer between funds||68868|(68868)|-|-| |||____________|____________|____________|____________| |**NET MOVEMENT IN FUNDS**||38006|(11244)|
26762|((21614830| |**RECONCILIATION OF FUNDS**|||||| |Fund balances brought forward|11|53896|50021|103917|89087| |||____________|____________|____________|____________| |Fund balances carried forward||91902|38777|130679|103917| |||____________|____________|____________|____________| 3 ## **PATHWAYS OF CHESTERFIELD** ## **BALANCE SHEET AT 31 MARCH 2021** |**FIXED ASSETS**
Tangible assets
**CURRENT ASSETS**
Debtors
Cash at bank and in hand
**CREDITORS: AMOUNTS DUE**
**WITHIN ONE YEAR**
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**TOTAL NET ASSETS**
**THE FUNDS OF THE CHARITY**
Restricted income funds
Unrestricted funds|
Notes
6
7

8
11
11|Total
Funds

2021
£
10942
____________
97501
105065
____________
202566
(82829)
____________
119737
____________
130679
____________
130679
____________
38777
91902
____________
130679
____________| |---|---|---| Approved by the Board of Trustees on 1 December 2021 and signed on the Board's behalf by .......................................... Dr C Madden - Chair .......................................... F H Bacon - Treasurer 4 ## **PATHWAYS OF CHESTERFIELD** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 MARCH 2021** ## **1. ACCOUNTING POLICIES** The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The Charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern. The financial statements are presented in sterling which is the functional currency of the Charity and rounded to the nearest £1. - a. All grants, and voluntary income are accounted for gross when receivable, as long as they are capable of financial measurement. - b. All expenditure is accounted for gross, and when incurred. - c. Costs of activities in furtherance of the Charity’s objects include the direct costs of the activities and depreciation on related assets. - d. Support costs comprise service costs incurred centrally in support of the Charity’s work. - e. Fixed assets are stated at cost less accumulated depreciation. Depreciation is calculated to write off the cost of fixed assets over the expected useful life of the assets concerned. The principal annual rates used for this purpose are as follows: Improvements to leasehold premises – over the remaining term of the lease Computer equipment – 33% reducing balance Kitchen equipment – 20% reducing balance Office furniture – 20% reducing balance and 33% reducing balance - f. Operating lease rentals are charged in the statement of financial activities in accordance with the lease agreements. 5 ## **PATHWAYS OF CHESTERFIELD** ## **NOTES TO THE ACCOUNTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 MARCH 2021** ## **1. ACCOUNTING POLICIES (CONTINUED)** - g. The Charity is not registered for VAT, therefore all items of expenditure are accounted for gross of VAT. - h. The Charity operates a defined contribution pension scheme. Contributions payable to the Charity’s pension scheme are charged to the statement of financial activities in the period to which they relate. - i. Debtors and creditors are recorded at transaction price. - j. Grants received to fund the Charity’s activities over more than one accounting period are treated as deferred income and released to the Statement of Financial Activities as the related services are provided. ## **2. VOLUNTARY INCOME** |Grants
Donations
**3.**
**CHARITABLE ACTIVITIES**|2021
£
225228
85728
____________
310956
____________|2020
£
155273
49736
____________
205009
____________| |---|---|---| |Wages, national insurance & pensions
Rent
Rates, water rates, waste disposal, light & heat
Telephone & internet
Printing, postage, stationery & computer expenses
Insurance
Staff Expenses
Staff Training

Client service costs
Payroll processing
Repairs & renewals
Office & sundry expenses
Depreciation|2021
£
191466
21167
7064
5608
3874
1802
3186
737
45034
622
630
3725
3337
____________
288252
____________|2020
£
150327
12000
4425
3158
2446
1560
1503
1020
7988
783
3285
1714
2144
____________
192353
____________| |---|---|---| 6 ## **PATHWAYS OF CHESTERFIELD** ## **NOTES TO THE ACCOUNTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 MARCH 2021** ## **4. GOVERNANCE COSTS** |**4.**
**GOVERNANCE COSTS**||||| |---|---|---|---|---| |Examiners fee
**5.**
**OTHER RESOURCES EXPENDED**
Fund raising costs|____|2021
£
570
________
2021
£
-
________|____|2020
£
570
________
2020
£
473
________| |||_||| ||____|_|____|| ## **6. TANGIBLE FIXED ASSETS** |Improvements
to
Leasehold Computer
Premises Equipment
£
£
Cost:
At 1 April 2020
6082
7287
Additions
912
4745
____________
____________
At 31 March 2021
6994
12032
____________
____________
Depreciation:
At 1 April 2020
5777
3904
Charge for the year
228
2243
____________
____________
At 31 March 2021
6005
6147
____________
____________
Net book value:
At 31 March 2021
989
5885
____________
____________
Net book value:
At 31 March 2020
305
3383
____________
____________|
Kitchen
Equipment
£
1561
-
____________
1561
____________
660
180
____________
840
____________
721
____________
901)
____________|
Office
Furniture
£
4158
1116
____________
5274
____________
1241
686
____________
1927
____________
3347
____________
2917
____________|
__
__
__
__
__|
Total
19088
6773
__________
25861
__________
11582
3337
__________
14919
__________
10942
__________
7506
__________| |---|---|---|---|---| |||||| ||||__|| 7 ## **PATHWAYS OF CHESTERFIELD** ## **NOTES TO THE ACCOUNTS (CONTINUED)** **FOR THE YEAR ENDED 31 MARCH 2021** ## **7. DEBTORS** |**7.**
**DEBTORS**|||| |---|---|---|---| |Prepayments and accrued income
Other debtors
**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accruals and deferred income|2021
£
97501
-
____________
97501
____________
2021
£
82829
____________|
|2020
£
23580
203
____________
23783
____________
2019
£
83405
___________| ||||| ## **9. TRUSTEES’ EXPENSES AND REMUNERATION** No Trustee received any reimbursed expenses or remuneration. ## **10. EMPLOYEE EMOLUMENTS** The average number of employees during the year was: |Number of employees
Their total remuneration was as follows:
Wages and salaries
Social Security costs
Defined contribution pension costs|___| |---|---| No employee earned £60000 per annum or more. 8 ## **PATHWAYS OF CHESTERFIELD** ## **NOTES TO THE ACCOUNTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 MARCH 2021** ## **11. ANALYSIS OF CHARITABLE FUNDS** |
Analysis of
Fund Movements

Restricted funds
Unrestricted funds

|Balance
Brought
Forward
£
50021
53896
__________
103917
__________|

Income Expenditure
£ £
243561 185937
72023 102885
____________ ____________
315584(288822
________________________|Transfer

Between
Funds
£
(68868)

68868

___________

-
___________|Balance
Carried
Forward
£
38777
91902
___________
130679
___________| |---|---|---|---|---| Restricted funds represent money received to finance particular project expenses, which are specifically noted as restricted by the donor. Unrestricted funds are the funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the Charity and which have not been designated for other purposes. ## **12. ANALYSIS OF NET ASSETS BETWEEN FUNDS** |Unrestricted
Funds
Current year
£
Tangible fixed assets
7667
Cash at bank and in hand
69413
Other net assets/ (liabilities)
14822
____________
91902
____________
Unrestricted
Funds
Previous year
£
Tangible fixed assets
5925
Cash at bank and in hand
40253
Other net assets/ (liabilities)
7718
____________
53896
____________|Restricted
Funds
£
3275
35652

(150)
____________
38777
____________
Restricted
Funds
£
1581
115780
(67340)
____________
50021
____________|Total
£
10942
105065
14672
____________
130679
____________
Total
£
7506
156033
(59622)
____________
103917
____________| |---|---|---| 9