**REGISTERED CHARITY NUMBER: 1120583**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 August 2021**
**for**
**Involved - Registered Charity 1120583**
**Involved - Registered Charity 1120583**
## **Contents of the Financial Statements for the Year Ended 31 August 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|4|
|**Independent Examiner's Report**||5||
|**Statement of Financial Activities**||6||
|**Balance Sheet**||7||
|**Notes to the Financial Statements**|8|to|14|
|**Detailed Statement of Financial Activities**|15|to|16|
**Involved - Registered Charity 1120583**
## **Report of the Trustees for the Year Ended 31 August 2021**
The trustees present their report with the financial statements of the charity for the year ended 31 August 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Significant activities**
## **Essex Marching Corps**
A successful project of various community musical ensembles for young people in the local area of our operational base.
The project provides opportunity for youngsters to learn a musical instrument and perform locally, being part of team, increasing skills and contributing towards a stronger community.
## **Rookery View Hall**
The Rookery View Hall is hired out to the local community for family celebrations, clubs and groups.
## **Youth Mentor**
A three year project working with Essex Youth Services to develop peer to peer youth mentoring within youngsters involved in our other projects. This was part of the Essex Marching Corps project.
## **Public benefit**
The trustees have given due consideration to the requirement by the Charity Commission to ensure the charity provides adequate public benefit.
The trustees consider that the two projects that we provide meet this requirement.
## **Volunteers**
The charity makes full use of volunteers in the following roles:
Bandmaster - Effective Chief Operating Officer of the charity. Instructors - Leading youth sessions of community music Secretarial - Maintaining documentary work of the charity Building Maintenance - Maintaining the building for use by the community.
Volunteers provide over 1000 hours of support a year of which without them the charity could not operate.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
## **Essex Marching Corps:**
During the year the charity was inspected by Essex Youth Services and continued to obtain an "Outstanding" rating in our quality of provision. This rating proved our credibility and commitment to the high level of work we provide to the young people of our area.
## **Rookery View Hall:**
The Rookery View Hall continued to increase in usage by the community. The decision to remove evening parties from booking the hall back in 2018 meant we could concentrate on working with the local community to boost clubs and groups at the building. The reduced time and effort involved meant our income grew from hire in the year. Ultimately bringing increased public benefit to our community.
## **Fundraising activities**
The charity's strategy was to increase hire income from Rookery View Hall in order to fund the other projects of the charity. Therefore, volunteers efforts went into increasing hall hire bookings and reducing costs of the hall.
The charity obtained emergency grants during the year to cover expenses and costs related to COVID.
Page 1
**Involved - Registered Charity 1120583**
## **Report of the Trustees for the Year Ended 31 August 2021**
## **FINANCIAL REVIEW**
## **Principal funding sources**
The charity obtains most of it's funding from members subscriptions and monies paid by the community to hire the Rookery View Hall.
Other funding sources change each year depending on projects undertaken with grant funders for that year.
Funding from these sources are not reliable each year and are obtained for specific projects.
## **Investment policy and objectives**
The charity does not currently hold any investments other than in cash reserves of which we ensure that all funds are held within reputable banking institutions, ensuring total values are within the limits of government protection levels.
## **Reserves policy**
The charity aims to hold cash reserves of £15,000 to cover operations of the charities two major projects for a period of time that we can ensure correct wind down if required.
Youth Music Ensembles - £10,000
Rookery View Hall - £5,000
## **Funds in deficit**
It must be noted that the operation of Rookery View Hall was not only a stand alone project, but a social venture which would create funding which could be utilised to run other projects. Therefore, it is to be expected that the Essex Marching Corps project does run at a breakeven or small deficit before funds are transferred internally from Rookery View Hall.
This was always the intention of the trustees.
The Trustees would also like to express that the charity does appear on the accounts to operate at a £9,600 deficit. However this is due to the large paper adjustments for the depreciation write down of our building refurbishment and equipment. Within the notes to the accounts you can see a summary of the operational position for the year before these adjustments.
## **FUTURE PLANS**
The charity was undertaking the freehold purchase of the our building Rookery View Hall during the year which was completed in December 2021.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Recruitment and appointment of new trustees**
New trustees are approached from persons known to the charity that have the necessary skills needed for the charity. Trustees obtain training as required for their role as determined by the trustees.
## **Organisational structure**
The Trustees delegate the day to day operation of the charity to the Bandmaster and Trustee Hayley Meagher.
The Bandmaster organises a group of volunteers as well as our paid bookkeeper to keep the day to day operation of the charity continuing.
The bandmaster operates a small team of volunteers to assist with the delivery of our projects.
## **Induction and training of new trustees**
Trustees require training in how to fulfill their role from a range of courses and information collated by the charity. Courses involve safeguarding, health and safety, musical tuition, youth leadership and project management.
Trustees can ask for support as required to ensure they fully understand their role.
Page 2
**Involved - Registered Charity 1120583**
## **Report of the Trustees for the Year Ended 31 August 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Wider network**
The charity worked with the following networks during the year:
## **1 - Essex Boys and Girls Clubs**
The charity were members in the year and obtained assistance from the association with DBS Checks, Safeguarding training and other advice.
## **2 - Essex Youth Services**
The charity was in a working partnership with the Essex County Council Youth Services during the year. The partnership helped the charity with advice on developing our credibility of youth service provision, providing buses and other materials to develop our activities.
## **3 - Making Music**
The charity was members of Making Music, a scheme by Youth Music. The scheme assisted with learning materials and access to forums for the development of our activities.
## **Related parties**
The charity keeps a register of business interests which is updated regularly. Appropriate procedures are followed for any possibility of related party transactions.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## CORONAVIRUS
During the year the charity, like many others was impacted by the closures of activities from Coronavirus. The trustees applied for emergency grants where possible to cover the costs of running the charity and are confident about it's continuation after date.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1120583
## **Principal address**
Suite 6 Burley House 15 High Street Rayleigh Essex SS6 7EW
## **Trustees**
H Meagher Chairman L Healy C Redgrave
## **Independent Examiner**
Butlers Chartered Accountants Suite 6 Burley House 15 High Street Rayleigh Essex SS6 7EW
Page 3
**Involved - Registered Charity 1120583**
## **Report of the Trustees for the Year Ended 31 August 2021**
## **REFERENCE AND ADMINISTRATIVE DETAILS Solicitors**
Giles Wilson Solicitors 1711 London Road Leigh on Sea Essex SS9 2SW
Approved by order of the board of trustees on 28 June 2022 and signed on its behalf by:
H Meagher - Trustee
Page 4
**Independent Examiner's Report to the Trustees of Involved - Registered Charity 1120583**
## **Independent examiner's report to the trustees of Involved - Registered Charity 1120583**
I report to the charity trustees on my examination of the accounts of Involved - Registered Charity 1120583 (the Trust) for the year ended 31 August 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 Act and in carrying out my examination I have followed all 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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of 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.
Mr A Cohen ICAEW Butlers Chartered Accountants Suite 6 Burley House 15 High Street Rayleigh Essex SS6 7EW
28 June 2022
Page 5
## **Involved - Registered Charity 1120583**
## **Statement of Financial Activities for the Year Ended 31 August 2021**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
29,760
**Charitable activities**
Youth Music Ensembles
4,003
Rookery View Hall
17,993
Other income
-
**Total**
51,756
**EXPENDITURE ON**
**Charitable activities**
2
Youth Music Ensembles
17,291
Rookery View Hall
19,448
Other
229
**Total**
36,968
**NET INCOME**
14,788
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
151,670
**TOTAL FUNDS CARRIED FORWARD**
166,458|Restricted
funds
£
-
-
5,000
-
5,000
-
-
-
-
5,000
-
5,000|31.8.21
Total
funds
£
29,760
4,003
22,993
-
56,756
17,291
19,448
229
36,968
19,788
151,670
171,458|31.8.20
Total
funds
£
27,614
3,448
16,322
3,069|
|---|---|---|---|
||||50,453
21,051
27,618
-|
||||48,669|
||||1,784
146,564|
||||148,348|
The notes form part of these financial statements
Page 6
## **Involved - Registered Charity 1120583**
## **Balance Sheet 31 August 2021**
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
5
122,385
**CURRENT ASSETS**
Debtors
6
2,552
Cash at bank and in hand
57,942
60,494
**CREDITORS**
Amounts falling due within one year
7
(3,792)
**NET CURRENT ASSETS**
56,702
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
179,087
**CREDITORS**
Amounts falling due after more than one year
8
(12,629)
**NET ASSETS**
166,458
**FUNDS**
10
Unrestricted funds:
General fund
Designated building fund
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
-
5,000
5,000
-
5,000
5,000
-
5,000|31.8.21
Total
funds
£
122,385
2,552
62,942
65,494
(3,792)
61,702
184,087
(12,629)
171,458
34,796
131,662
166,458
5,000
171,458|31.8.20
Total
funds
£
126,325
2,847
36,808
39,655
(3,975)
35,680
162,005
(13,657)
148,348
33,955
114,393
148,348
-
148,348|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 28 June 2022 and were signed on its behalf by:
H Meagher - Trustee
The notes form part of these financial statements
Page 7
**Involved - Registered Charity 1120583**
## **Notes to the Financial Statements for the Year Ended 31 August 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Instruments - 20% on reducing balance Other equipment - 20% on reducing balance
## **Short Leasehold**
The costs of short leasehold are written down on a straight line basis over the remainder of the lease term.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds 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 particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 8
**Involved - Registered Charity 1120583**
## **Notes to the Financial Statements - continued for the Year Ended 31 August 2021**
## **2. CHARITABLE ACTIVITIES COSTS**
|Youth Music Ensembles
Rookery View Hall|Direct
Costs
£
16,271
19,448
35,719|Support
costs
£
1,020
-
1,020|Totals
£
17,291
19,448|
|---|---|---|---|
||||36,739|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2021 nor for the year ended 31 August 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2021 nor for the year ended 31 August 2020.
## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
27,614
**Charitable activities**
Youth Music Ensembles
3,448
Rookery View Hall
16,322
Other income
3,069
**Total**
50,453
**EXPENDITURE ON**
**Charitable activities**
Youth Music Ensembles
21,051
Rookery View Hall
27,618
**Total**
48,669
**NET INCOME**
1,784
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
146,564
**TOTAL FUNDS CARRIED FORWARD**
148,348|Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-|Total
funds
£
27,614
3,448
16,322
3,069|
|---|---|---|
|||50,453
21,051
27,618|
|||48,669|
|||1,784
146,564|
|||148,348|
continued...
Page 9
**Involved - Registered Charity 1120583**
## **Notes to the Financial Statements - continued for the Year Ended 31 August 2021**
## **5. TANGIBLE FIXED ASSETS**
|Short
leasehold
Instruments
£
£
**COST**
At 1 September 2020
165,189
84,597
Additions
16,076
208
At 31 August 2021
181,265
84,805
**DEPRECIATION**
At 1 September 2020
70,795
-
Charge for year
13,809
74,402
At 31 August 2021
84,604
74,402
**NET BOOK VALUE**
At 31 August 2021
96,661
10,403
At 31 August 2020
94,394
84,597
**6.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Gift aid receivable
Prepayments
**7.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Bank loans and overdrafts (see note 9)
Trade creditors
Other creditors|Other
equipment
£
31,613
-
31,613
12,462
3,830
16,292
15,321
19,151
31.8.21
£
2,222
330
2,552
31.8.21
£
500
72
3,220
3,792|Totals
£
281,399
16,284|Totals
£
281,399
16,284|
|---|---|---|---|
|||297,683||
|||83,257
92,041||
|||175,298||
|||122,385||
|||198,142||
|||31.8.20
£
2,222
625
2,847
31.8.20
£
-
1,250
2,725
3,975||
||||3,975|
continued...
Page 10
**Involved - Registered Charity 1120583**
## **Notes to the Financial Statements - continued for the Year Ended 31 August 2021**
## **8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
|Bank loans (see note 9)
Other creditors
**LOANS**
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank loans
Amounts falling between one and two years:
Bank loans - 1-2 years
Amounts falling due between two and five years:
Bank loans - 2-5 years
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans more 5 yr by instal
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Designated building fund
**Restricted funds**
Bernard Sunley Charitable Trust
**TOTAL FUNDS**|At 1.9.20
£
37,277
114,393
151,670
-
151,670|Net
movement
in funds
£
28,596
(13,808)
14,788
5,000
19,788|31.8.21
£
9,500
3,129
12,629
31.8.21
£
500
1,000
3,000
5,500
Transfers
between
funds
£
(31,077)
31,077
-
-
-|31.8.20
£
-
13,657
13,657
31.8.20
£
-
-
-
-
At
31.8.21
£
34,796
131,662|
|---|---|---|---|---|
|||||166,458
5,000|
|||||171,458|
## **9. LOANS**
## **10. MOVEMENT IN FUNDS**
continued...
Page 11
**Involved - Registered Charity 1120583**
## **Notes to the Financial Statements - continued for the Year Ended 31 August 2021**
## **10. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|51,755|(23,159)|28,596|
|Designated building fund||||
||1|(13,809)|(13,808)|
||51,756|(36,968)|14,788|
|**Restricted funds**||||
|Bernard Sunley Charitable Trust|5,000|-|5,000|
|**TOTAL FUNDS**|56,756|(36,968)|19,788|
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Designated building fund
**TOTAL FUNDS**|At 1.9.19
£
48,134
98,430
146,564
146,564|Net
movement
in funds
£
17,897
(16,113)
1,784
1,784|Transfers
between
funds
£
(32,076)
32,076
-
-|At
31.8.20
£
33,955
114,393|
|---|---|---|---|---|
|||||148,348|
|||||148,348|
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|50,454|(32,557)|17,897|
|Designated building fund||||
||(1)|(16,112)|(16,113)|
||50,453|(48,669)|1,784|
|**TOTAL FUNDS**|50,453|(48,669)|1,784|
continued...
Page 12
**Involved - Registered Charity 1120583**
## **Notes to the Financial Statements - continued for the Year Ended 31 August 2021**
## **10. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
Designated building fund
**Restricted funds**
Bernard Sunley Charitable Trust
**TOTAL FUNDS**|At 1.9.19
£
48,134
98,430
146,564
-
146,564|Net
movement
in funds
£
46,493
(29,921)
16,572
5,000
21,572|Transfers
between
funds
£
(63,153)
63,153
-
-
-|At
31.8.21
£
31,474
131,662|
|---|---|---|---|---|
|||||163,136
5,000|
|||||168,136|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|102,209|(55,716)|46,493|
|Designated building fund||||
||-|(29,921)|(29,921)|
||102,209|(85,637)|16,572|
|**Restricted funds**||||
|Bernard Sunley Charitable Trust|5,000|-|5,000|
|**TOTAL FUNDS**|107,209|(85,637)|21,572|
## **Transfers between funds**
A transfer of and additional £15,000 of funds were designated in the year for the future purchase of the charity's building.
continued...
Page 13
**Involved - Registered Charity 1120583**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2021**
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2021.
Page 14
**Involved - Registered Charity 1120583**
||**Detailed Statement of Financial Activities**|||
|---|---|---|---|
||**for the Year Ended 31 August 2021**|||
|||31.8.21|31.8.20|
|||£|£|
|**INCOME AND ENDOWMENTS**||||
|**Donations and legacies**||||
|Donations||150|-|
|Gift aid||-|1,225|
|Grants||29,605|26,385|
|Subscriptions||5|4|
|||29,760|27,614|
|**Charitable activities**||||
|Project subscriptions||1,480|2,448|
|Engagements and fundraising||173|1,000|
|Grants||5,000|-|
|Hall hire income||17,993|16,322|
|Service contract commissions||2,350|-|
|||26,996|19,770|
|**Other income**||||
|Insurance claims||-|3,069|
|**Total incoming resources**||56,756|50,453|
|**EXPENDITURE**||||
|**Charitable activities**||||
|Rehearsal facilities||2,000|3,000|
|Insurance||2,309|1,758|
|Travel reimbursement||324|926|
|Telephone, internet, computer||845|1,524|
|Coach and bus transport||-|450|
|Social and Reward events||130|126|
|Sheet music, learning material s||22|1,256|
|Meeting costs||-|10|
|Training and development||-|48|
|Catering and welfare||451|229|
|Legal and professional||2,219|2,581|
|Bank charges||404|411|
|Uniform repairs and consumable||24|2,368|
|Instrument repairs||147|233|
|Printing, postage and statione ry||815|486|
|General repairs & replacements||2,368|2,981|
|Instructors and chaperones||150|-|
|Touring costs||-|722|
|Sewerage removal||-|170|
|Building utilities||2,074|2,440|
|Cleaning||552|875|
|Grounds maintenance||645|960|
|Carried forward||15,479|23,554|
This page does not form part of the statutory financial statements
Page 15
## **Involved - Registered Charity 1120583**
|**Detailed Statement of Financial Activities**|||
|---|---|---|
|**for the Year Ended 31 August 2021**|||
||31.8.21|31.8.20|
||£|£|
|**Charitable activities**|||
|Brought forward|15,479|23,554|
|Depreciation - Building|13,809|16,112|
|Depreciation - Instruments|2,601|3,199|
|Depreciation - Other assets|3,830|4,784|
||35,719|47,649|
|**Other**|||
|Bank loan interest|229|-|
|**Support costs**|||
|**Governance costs**|||
|Auditors' remuneration for non audit work|1,020|1,020|
|Total resources expended|36,968|48,669|
|**Net income**|19,788|1,784|
This page does not form part of the statutory financial statements
Page 16