2021-06-30-accounts

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OJ’s Sensory Interaction Trust

Charity Registration Number: 1119863

Trustees' Annual Report and Financial Statements for the year ended 30 June 2021

Administrative Information ....................................................................................................................... 2 Trustees Annual Report .......................................................................................................................... 3 Financial review ...................................................................................................................................... 3 Reserves Policy ...................................................................................................................................... 4 Trustees’ responsibilities in relation to the financial statements ............................................................. 5 Statement of Financial Activities for the year ended 30 June 2021 ........................................................ 7 Balance Sheet as at 30 June 2021 ......................................................................................................... 8 Notes to the Accounts ............................................................................................................................. 9

Administrative Information

Trustees:	Lynden Robinson
	Caroline Bridge	Resigned 3rdSeptember, 2020
	John-Tegid Roberts
	Caroline Donnelly
	Nicola Saywell	Resigned 2ndSeptember, 2020
	C McGowan	Resigned 22ndMay, 2019
Charity Address:	To August 2021	From September 2021
	The Loft	PO Box 1415
	Addison House	Poulton-Le-Fylde
	Lower Lane	Lancashire
	Longridge	FY1 9QA
	Preston
	PR3 2YH
Bankers:	Lloyds Bank
	94 Fishergate
	Preston
	PR1 2JB
Accountant:	Beyond Profit Ltd
	G104 Bolton Arena
	Arena Approach
	Horwich
	Bolton
	BL6 6LB
Independent	It Doesn’t Have to Cost the Earth Ltd
Examiner:	47 St Dunstans Close
	Worcester
	WR5 2AJ

Trustees Annual Report

Structure, governance and management

The governing document of OJ’s Sensory Interaction Trust is a Trust Deed dated 12 May 2006. Trustees are appointed for a 12-month term. Trustees meet at least twice per year. New Trustees are appointed by a resolution of the trustees passed at a special meeting.

Objectives and Activities for the Public Benefit

To advance the education of and provide facilities in the interests of recreation and leisure time occupation for children and adults with special learning needs primarily but not exclusively through the provision of sensory interaction centres throughout England and Wales with the object of improving their conditions of life by whatever charitable means the trustees think fit.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities and setting the grant making policy for the period.

Review of Activities and Achievements

This was obviously a very difficult year for OJ’s as we navigated COVID-19 restrictions and lockdowns. At the times we were unable to offer our face to face services we offered training sessions in Intensive Interaction and Understanding Sensory Diets and Sensory Circuits, via Zoom, for parents and carers. We worked with specialist trainers and also offered free 1:1 support for any family who required further help after the group training.

When our Saturday Family Club and Mid-week Holiday Club sessions were open, we limited numbers to keep our vulnerable children and young people as safe as possible. Sessions were well attended and run in a safe manner.

We opened 2 mid-week sessions, one for adults with autism and additional needs and another for home-schooled children with Special Educational Needs. Due to families still being very careful with COVID throughout the year, the sessions for home-schooled children were not well attended and we began to offer two sessions for adults. Again, participant numbers were low to keep everyone safe and we offered general activities such as New Age Kurling, Sound Boccia and dance.

Throughout the year two staff members were trained as Sleep Practitioners with a view to offering support to families who are experiencing sleep difficulties. Two other staff members went through Exercise To Music training and began to deliver sessions to our adults as trained instructors.

Future Plans

We plan to offer more mid-week family sessions during each holiday and increase the activities we offer during these sessions. Numbers will still be limited to ensure those who attend have the best experience they possibly can in a safe environment that isn’t too busy.

We will be working on improving our adult mid-week sessions as people feel more confident to attend group sessions. We will work with carers to develop what we offer and engage as many participants as we can.

Financial review

There was a surplus in the year of £24,550 with the prior year being a surplus of £30,974. Income increased as a result of an increase in restricted grants of 118% over the prior year. However general donations were down.

Expenditure for the year increased to meet the additional increase in funding. This is particularly evident when looking at restricted funds expenditure.

Therefore, at the end of the financial year total charitable funds were £66,524 of which £60,255 was restricted funds.

Reserves Policy

The reserves policy is to build up 3 months of expenditure in unrestricted funds with a view to working towards a policy of holding 6 months of expenditure reserves.

The amounts will be reviewed annually and amended if necessary in line with the growth and changes of the charity.

For the financial year ending 30 June 2021, 3 months of expenditure (including restricted funds) is £23,420 with 6 months of expenditure being £46,839. The current unrestricted, free reserves of the charity are £6,269 which equates to 0.8 months. However excluding restricted funds the number of months is 23.8 months,

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable Charities SORP;
make judgements and estimates that are reasonable and prudent
state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that 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 Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

Approved by the trustees on 25 April 2022 and signed on their behalf by:

Lynden Robinson Chair of Trustees

Independent examiner’s report to the trustees of OJ’s Sensory Interaction Trust

I report to the trustees on my examination of the accounts of OJ’s Sensory Interaction Trust (the Charity) for the year ended 30 June 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“ the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

The accounting records were not kept in accordance with section 130 of the Charities Act; or
The accounts did not accord with the accounting records; or
The accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Teresa Fennell (Apr 26, 2022 13:36 GMT+1)

Teresa Fennell, ACMA CGMA

It Doesn’t Have to Cost the Earth Ltd

47 St Dunstans Close, Worcester, WR5 2AJ

Date: Apr 26, 2022

Statement of Financial Activities for the year ended 30 June 2021

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	Notes	funds	Funds	funds	funds	Funds	funds
		£	£	£	£	£	£
Income and endowments from:
Donations and legacies	2	2,157	115,837	117,994	20,366	53,078	73,443
Charitable activities		234	-	234	913	-	913
*Total*		2,391	115,837	118,228	21,279	53,078	74,356
Expenditure on:
Raising Funds		238	-	238	241	-	241
Charitable Activities	4	2,916	90,524	93,440	23,741	19,399	43,141
*Total*		3,154	90,524	93,678	23,983	19,399	43,382

Net income/(expenditure)		(763)	25,313	24,550	(2,704)	33,678	30,974
Transfer between funds		-	-	-	-	-	-
*Net movement in funds*		(763)	25,313	24,550	(2,704)	33,678	30,974
*Reconciliation of funds:*
Total funds brought forward		7,032	34,942	41,974	9,737	1,264	11,001
*Total funds carried forward*	10	6,269	60,255	66,524	7,032	34,942	41,975

Balance Sheet as at 30 June 2021

Section B Balance sheet
Section B Balance sheet		30 June 2021	30 June 2021			30 June 2020	30 June 2020
	Notes	Unrestricted funds	Restricted Funds	Total Funds	Unrestricted funds	Restricted Funds	Total Funds
				£			£
Fixed assets
Tangible Assets	8	-	-	-	1,201	1,201 -	1,201
*Total fixed assets*		-	-	-	1,201	1,201 -	1,201
Current assets
Cash at bank and in hand	6	8,377	60,255	60,255 68,632	68,632 8,073	8,073 34,942	34,942 43,015
*Total current assets*		8,377	60,255	60,255 68,632	68,632 8,073	8,073 34,942	34,942 43,015
Creditors: amounts fallingdue within oneyear	ear 7	(2,108)		(2,108)	(2,241)		(2,241)
*Net current(liabilities)/assets*		6,269	60,255	60,255 66,524	66,524 5,832	5,832 34,942	34,942 40,774

*Total assets less current liabilities*		6,269	60,255	66,524	7,033	34,942	42 41,975

*Total net assets*		6,269	60,255	66,524	7,033	34,942	42 41,975
Funds of the Charity
Restricted funds		-	60,255	60,255 60,255	60,255 -	- 34,942	34,942 34,942
Unrestricted funds		6,269	-	6,269	6,269 7,032	7,032 -	7,032
*Total funds*	10	6,269	60,255	66,524	24 7,032	2 34,942	42 41,975

Signed on behalf of the Trustees of OJ's Sensory Interaction on 25 April 2022

Lynden Robinson, Chair

Notes to the Accounts

1) Accounting Policies

a) Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The 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 (FRS102) issued on 16 July 2014 and the Financial Reporting Standards applicable in the Ireland Kingdom and Republic of Ireland (FRS1 102) and the Charities Act 2011.

OJ's Sensory Interaction constitutes a public benefit entity as defined by FRS 102.

Having considered projections for income and expenditure in the next 12 months the Trustees consider that there are no material uncertainties to allow the Charity to continue as a going concern.

b) Fund accounting

The Charity maintains various types of funds as follows:

Unrestricted Funds: The general funds represent unrestricted income which is expendable at the discretion of the Trustees in the furtherance of the objectives of the Charity.

Restricted Funds: Funds which the donor has specified are solely to be used for particular activities.

c) Incoming Resources

All income is recognised in the Statement of Financial Activities once the Charity has entitlements to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

d) Expenditure

Liabilities are recognised as expenditure as soon as there is a legal and constructive obligation committing the Charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure directly relates to the object of the Charity and is shown inclusive of VAT.

f) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

g) Tangible Fixed Assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is proved at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows: Fixtures, fittings and equipment - 25% straight line

h) Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

i) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provision re normally recognised at their settle met amount after allowing for any trade discounts due.

j) Corporation Tax

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

k) Key estimates and accounting judgements

In applying the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The Trustees’ judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates ad assumptions, the actual results and outcomes may differ.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to the accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of revision and future periods, if the revision affects both current and future periods.

2) Donations and legacies

		Restricted funds
	Unrestricted		2021
	funds		Total funds
	£	£	£
Donations (general)	2,157	-	2,157
National Lottery Community Fund	-	88,837	88,837
National Lottery COVID	-	27,000	27,000
	2,157	115,837	117,994

*Prior Year Comparative*
	Unrestricted	Restricted funds	2020
	funds		Total funds
	£	£	£
Donations (general)	20,366	-	20,366
National Lottery Community Fund	-	43,678	43,678
Awards for All	-	9,400	9,400
	20,366	53,078	73,443

3) Allocation of governance and support costs

The breakdown of support costs and how these were allocated between governance and other support costs is shown in the table below:

Cost type	Total allocated	Governance related Other support costs	Basis of apportionment
	£	£ £
Payroll costs	420	- 420	Time
	420	- 420

		2021	2020
Governance costs:		£	£
Accountancy Fees		810	2,162
Support costs (see above)		-	-
		810	2,162

The total support costs attributable to charitable activities is then apportioned pro rata to the total cost of each activity as shown in the table below:

	2021	2020
	£	£
Unrestricted Funds	38	1,382
Restricted Funds: National Lottery Community Foundation	863	659
Restricted Funds: Awards for All	6	470
Restricted Funds: National LotteryCOVID	323	-
	1,230	2,512
4) Analysis of charitable expenditure

			2021	2020
			£	£
	Unrestricted Funds		38	1,382
	Restricted Funds: National Lottery Community Foundation		863	659
	Restricted Funds: Awards for All		6	470
	Restricted Funds: National LotteryCOVID		323	-
			1,230	2,512

	4) Analysis of charitable expenditure
		Charitable activities Support and governance costs Total 2021 Total 2020
Unrestricted Funds		2,878 38 2,916 23,741
Restricted Funds: National Lottery Community Foundation		64,699 863 65,562 11,323
Restricted Funds: Awards for All		450 6 456 8,076
Restricted Funds: National LotteryCOVID		24,183 323 24,506 -
		92,210 1,230 93,440 43,141

5) Employees

		2021 2020 £ £
Salaries and wages		57,154 24,472
Social security costs		4,302 1,573
Pension		1,081 270
Total staff costs		62,537 26,315


No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Average head count in the year
	2021	2020
	No.	No.
Charitable Activities	7	8
Total	7	8

Remuneration for Key Management Personnel
	£
Salary	25,000
NI	2,236
Pension	563
Total	27,799

6) Cash and cash equivalents

	2021	2020
	£	£
Cash at bank	68,220	42,624
Cash in hand	412	390
	68,632	43,014

7) Analysis of current liabilities

Creditors under 1 year	2021	2020
	£	£
Accruals	1,102	1,525
Other creditors	1,006	715
Total	2,108	2,240

8) Tangible fixed assets

	Fixtures,
	fittings and	Total
	equipment
Cost	£	£
At 30 June 2020	8,547	8,547
Additions	-	-
At 30 June 2021	8,547	8,547
Depreciation
At 30 June 2020	7,346	7,346
Charge for theyear	1,201	1,201
At 30 June 2021	8,547	8,547
Net book value at 30 June 2020	1,201	1,201
Net book value at 30 June 2021	-	-

9) Assets represented by each fund

	Unrestricted Funds	Restricted Funds	Total Funds

	2021	2021	2021
	£	£	£
Fixed Assets	-	-	-
Current Assets	8,377	60,255	68,632
Current Liabilities	(2,108)	-	(2,108)
Total	6,269	60,255	66,524

*Prior Year Comparative*	Unrestricted Funds Restricted Funds Total Funds 2020 2020 2020 £ £ £ 1,201 - 1,201 8,073 34,942 43,015 (2,241) - (2,241) 7,033 34,942 41,975



Fixed Assets
Current Assets
Current Liabilities
Total

10) Charity funds
	Balance at 30 June 2020 Income Expenditure Transfer between funds	Balance at 30 June 2021
	£ £ £	£
*Restricted Funds*
National Lottery Community Foundation	32,354 88,837 (65,562) -	55,629
Awards 4 All	2,588 - (456) -	2,132
National Lottery COVID	- 27,000 (24,506) -	2,494
	34,942 115,837 - 90,524 -	60,255

*Unrestricted Funds*	7,033 2,391 (3,155) -	6,269
	7,033 2,391 (3,155) 0	6,269

Total Funds	41,975 118,229 (93,679) -	66,524

*Prior Year Comparative*
	Balance at 29 June 2019	Income	Expenditure	Transfer between funds	Balance at 30 June 2020
	£	£	£		£
*Restricted Funds*
National Lottery Community Foundation	-	43,678	(11,323)	-	32,354
Awards 4 All	1,264	9,400	(8,076)	-	2,588
	1,264	53,078	- 19,399	-	34,942

*Unrestricted Funds*	9,737	21,279	(23,983)	-	7,033
	9,737	21,279	(23,983)	-	7,033

Total Funds	11,001	74,357	(43,382)	-	41,975

11) Related party transactions and Trustees' expenses and remuneration

The trustees considers its key management personnel comprise the Trustees and the Project Manager.

The Trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2020: £nil). No Trustees, or person related or connected by business to them has received any payments or other benefits from the charity during the year.

The remuneration of the Project Manager is shown in note 5.

The daughter of the Project Manager was employed by the charity during the year. The total remuneration was £26,046.

Annual Report and Accounts 2021 final signed exc. IE signature

Final Audit Report

2022-04-26

Created: 2022-04-26 By: Emma Willder (emma@beyondprofituk.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA3V23FqmwADsUIZ-bCzmjcEKXtvYiF205

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