2022-08-31-accounts

REGISTERED CHARITY NUMBER: 1120583

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 August 2022

for

Involved

Involved

Contents of the Financial Statements for the Year Ended 31 August 2022

		Page
Report of the Trustees	1	to	3
Independent Examiner's Report		4
Statement of Financial Activities		5
Balance Sheet		6
Notes to the Financial Statements	7	to	13
Detailed Statement of Financial Activities	14	to	15

Involved

Report of the Trustees for the Year Ended 31 August 2022

The trustees present their report with the financial statements of the charity for the year ended 31 August 2022. 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.

Challenge Us

Aproject to help provide life skills to young people to boost their self confidence at participation in the community.

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.

Page 1

Involved

Report of the Trustees for the Year Ended 31 August 2022

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.

A major grant in the year was from the Youth Development Investment Fund to complete building enhancements.

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 £20,000 to cover operations of the charities two major projects for a period of time that we can ensure correct wind down if required.

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 deficit before funds are transferred internally from Rookery View Hall.

This was always the intention of the trustees.

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.

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Involved

Report of the Trustees for the Year Ended 31 August 2022

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.

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

Solicitors

Giles Wilson Solicitors 1711 London Road Leigh on Sea Essex SS9 2SW

Approved by order of the board of trustees on 14 June 2023 and signed on its behalf by:

H Meagher - Trustee

Page 3

Independent Examiner's Report to the Trustees of Involved

Independent examiner's report to the trustees of Involved

I report to the charity trustees on my examination of the accounts of Involved (the Trust) for the year ended 31 August 2022.

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 FCA

The Institute of Chartered Accountants in England and Wales

14 June 2023

Page 4

Involved

Statement of Financial Activities for the Year Ended 31 August 2022

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 5,174 Charitable activities Youth Music Ensembles 5,253 Rookery View Hall 69,545 Investment income 2 2 Total 79,974 EXPENDITURE ON Charitable activities 3 Youth Music Ensembles 18,164 Rookery View Hall 13,561 Other 250 Total 31,975 NET INCOME 47,999 Transfers between funds 11 5,000 Net movement in funds 52,999 RECONCILIATION OF FUNDS Total funds brought forward 166,458 TOTAL FUNDS CARRIED FORWARD 219,457	Restricted funds £ - - - - - - - - - - (5,000) (5,000) 5,000 -	31.8.22 Total funds £ 5,174 5,253 69,545 2 79,974 18,164 13,561 250 31,975 47,999 - 47,999 171,458 219,457	31.8.21 Total funds £ 29,760 4,003 22,993 -
			56,756
			17,291 19,448 229
			36,968
			19,788 -
			19,788 151,670
			171,458

The notes form part of these financial statements

Page 5

Involved

Balance Sheet 31 August 2022

Unrestricted funds Notes £ FIXED ASSETS Tangible assets 6 208,509 CURRENT ASSETS Debtors 7 2,563 Cash at bank and in hand 32,398 34,961 CREDITORS Amounts falling due within one year 8 (3,338) NET CURRENT ASSETS 31,623 TOTAL ASSETS LESS CURRENT LIABILITIES 240,132 CREDITORS Amounts falling due after more than one year 9 (20,675) NET ASSETS 219,457 FUNDS 11 Unrestricted funds: General fund Designated building fund Restricted funds TOTAL FUNDS	Restricted funds £ - - - - - - - - -	31.8.22 Total funds £ 208,509 2,563 32,398 34,961 (3,338) 31,623 240,132 (20,675) 219,457 57,797 161,660 219,457 - 219,457	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

The financial statements were approved by the Board of Trustees and authorised for issue on 14 June 2023 and were signed on its behalf by:

H Meagher - Trustee

The notes form part of these financial statements

Page 6

Involved

Notes to the Financial Statements for the Year Ended 31 August 2022

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 Plant and Equipment - 20% on reducing balance

Short Leasehold

The costs of short leasehold in the comparative accounts were written down on a straight line basis over the remainder of the lease term.

The short leasehold was converted to a long leasehold during the year.

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 7

Involved

Notes to the Financial Statements - continued for the Year Ended 31 August 2022

2. INVESTMENT INCOME

Deposit account interest CHARITABLE ACTIVITIES COSTS Youth Music Ensembles Rookery View Hall	31.8.22 31.8.21 £ £ 2 - Direct Support Costs costs Totals £ £ £ 18,164 - 18,164 12,361 1,200 13,561 30,525 1,200 31,725	31.8.22 31.8.21 £ £ 2 - Direct Support Costs costs Totals £ £ £ 18,164 - 18,164 12,361 1,200 13,561 30,525 1,200 31,725
		31,725

3. CHARITABLE ACTIVITIES COSTS

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2022 nor for the year ended 31 August 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2022 nor for the year ended 31 August 2021.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 29,760 Charitable activities Youth Music Ensembles 4,003 Rookery View Hall 17,993 Total 51,756 EXPENDITURE ON Charitable activities 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	Total funds £ 29,760 4,003 22,993
		56,756
		17,291 19,448 229
		36,968
		19,788 151,670
		171,458

continued...

Page 8

Involved

Notes to the Financial Statements - continued for the Year Ended 31 August 2022

6. TANGIBLE FIXED ASSETS

COST At 1 September 2021 Additions Transfer to ownership At 31 August 2022 DEPRECIATION At 1 September 2021 Charge for year Transfer to ownership At 31 August 2022 NET BOOK VALUE At 31 August 2022 At 31 August 2021 COST At 1 September 2021 Additions Transfer to ownership At 31 August 2022 DEPRECIATION At 1 September 2021 Charge for year Transfer to ownership At 31 August 2022 NET BOOK VALUE At 31 August 2022 At 31 August 2021	Short leasehold £ 181,265 - (181,265) - 84,604 - (84,604) - - 96,661 Other equipment £ 31,613 1,106 - 32,719 16,292 3,286 - 19,578 13,141 15,321	Long leasehold Instruments £ £ - 84,805 64,999 2,033 181,265 - 246,264 86,838 - 74,402 - 2,488 84,604 - 84,604 76,890 161,660 9,948 - 10,403 Plant and Equipment Totals £ £ - 297,683 26,400 94,538 - - 26,400 392,221 - 175,298 2,640 8,414 - - 2,640 183,712 23,760 208,509 - 122,385

continued...

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Involved

Notes to the Financial Statements - continued for the Year Ended 31 August 2022

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.8.22	31.8.21
		£	£
	Gift aid receivable	2,222	2,222
	Prepayments	341	330
		2,563	2,552
8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.8.22	31.8.21
		£	£
	Bank loans and overdrafts (see note 10)	1,339	500
	Trade creditors	-	71
	Other creditors	1,999	3,221
		3,338	3,792
9.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
		31.8.22	31.8.21
		£	£
	Bank loans (see note 10)	8,235	9,500
	Other creditors	12,440	3,129
		20,675	12,629
10.	LOANS
	An analysis of the maturity of loans is given below:
		31.8.22	31.8.21
		£	£
	Amounts falling due within one year on demand:
	Bank loans	1,339	500
	Amounts falling between one and two years:
	Bank loans - 1-2 years	1,000	1,000
	Amounts falling due between two and five years:
	Bank loans - 2-5 years	3,000	3,000
	Amounts falling due in more than five years:
	Repayable by instalments:
	Bank loans more 5 yr by instal	4,235	5,500

continued...

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Involved

Notes to the Financial Statements - continued for the Year Ended 31 August 2022

11. MOVEMENT IN FUNDS

Unrestricted funds General fund Designated building fund Restricted funds Bernard Sunley Charitable Trust TOTAL FUNDS Net movement in funds, included in the above are as Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Designated building fund Restricted funds Bernard Sunley Charitable Trust TOTAL FUNDS	At 1.9.21 £ 34,796 131,662 166,458 5,000 171,458 follows: At 1.9.20 £ 37,277 114,393 151,670 - 151,670	Net movement in funds £ 47,999 - 47,999 - 47,999 Incoming resources £ 79,974 79,974 Net movement in funds £ 28,596 (13,808) 14,788 5,000 19,788	Transfers between At funds 31.8.22 £ £ (24,998) 57,797 29,998 161,660 5,000 219,457 (5,000) - - 219,457 Resources Movement expended in funds £ £ (31,975) 47,999 (31,975) 47,999 Transfers between At funds 31.8.21 £ £ (31,077) 34,796 31,077 131,662 - 166,458 - 5,000 - 171,458	At 31.8.22 £ 57,797 161,660
				219,457 -
				219,457
				166,458 5,000
				171,458

continued...

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Involved

Notes to the Financial Statements - continued for the Year Ended 31 August 2022

11. MOVEMENT IN FUNDS - continued

Comparative 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

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 1.9.20 £ 37,277 114,393 151,670 - 151,670	Net movement in funds £ 76,595 (13,808) 62,787 5,000 67,787	Transfers between funds £ (56,075) 61,075 5,000 (5,000) -	At 31.8.22 £ 57,797 161,660
				219,457 -
				219,457

continued...

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Involved

Notes to the Financial Statements - continued for the Year Ended 31 August 2022

11. MOVEMENT IN FUNDS - continued

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	131,729	(55,134)	76,595
Designated building fund
	1	(13,809)	(13,808)
	131,730	(68,943)	62,787
Restricted funds
Bernard Sunley Charitable Trust	5,000	-	5,000
TOTAL FUNDS	136,730	(68,943)	67,787
Transfers between funds

Bernard Sunley

The transfer of £5,000 was made upon the completion of the purchase of Rookery View Hall as the conditions of the grant were satisfied and the asset was held by the general fund.

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2022.

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Involved

	Detailed Statement of Financial Activities
	for the Year Ended 31 August 2022
		31.8.22	31.8.21
		£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations		219	150
Grants		4,950	29,605
Subscriptions		5	5
		5,174	29,760
Investment income
Deposit account interest		2	-
Charitable activities
Project subscriptions		4,189	1,480
Engagements and fundraising		1,564	173
Grants		41,700	5,000
Hall hire income		27,345	17,993
Service contract commissions		-	2,350
		74,798	26,996
Total incoming resources		79,974	56,756
EXPENDITURE
Charitable activities
Rehearsal facilities		924	2,000
Insurance		2,037	2,309
Travel reimbursement		189	324
Telephone, internet, computer		1,263	845
Social and Reward events		1,320	130
Sheet music, learning material s		185	22
Meeting costs		229	-
Catering and welfare		703	451
Legal and professional		1,871	2,219
Bank charges		661	404
Uniform repairs and consumable		285	24
Instrument repairs		1,357	147
Printing, postage and statione ry		1,034	815
Promotion and advertising		136	-
Subscriptions		123	-
General repairs & replacements		2,412	2,368
Instructors and chaperones		-	150
Sewerage removal		72	-
Building utilities		2,651	2,074
Cleaning		1,348	552
Grounds maintenance		297	645
Performance expenses		3,016	-
Depreciation - Building		-	13,809
Carried forward		22,113	29,288

This page does not form part of the statutory financial statements

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Involved

Detailed Statement of Financial Activities
for the Year Ended 31 August 2022
	31.8.22	31.8.21
	£	£
Charitable activities
Brought forward	22,113	29,288
Depreciation - Instruments	2,487	2,601
Depreciation - Other assets	3,285	3,830
Computer equipment	2,640	-
	30,525	35,719
Other
Bank loan interest	250	229
Support costs
Governance costs
Auditors' remuneration for non audit work	1,200	1,020
Total resources expended	31,975	36,968
Net income	47,999	19,788

This page does not form part of the statutory financial statements

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