Annual Accounts September 2020 – August 2021
Prepared by Knox Accounting
E: finance@safa-selfharm.com T: 01229 832269
Contents
Independent Examiners Independent examiners reportReport on the Accounts3-4 Financial statements 5-7 Section A Independent Examiners Report Report to the Report of TrusteesSAFA Cumbria 5 trustees/memb ers of Statement of Trustees responsibilities 6 On accounts for Accountants Report on the unaudited 31[st] August 2021 Charity 1121122 the year ended financial statements to the board of Numbe 7 directors of SAFA r Income and Expenditure Set out on 1-7 8 Account pages Responsibilities and basis of Balance Sheet I report to the trustees on my examination of the 9 accounts of the above charity (“the Trust”) for the year report Notes to the accounts ended 31/08/2021. 10-16
As the charity’s trustees, 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 application directions given by the Charity Commission under section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below*) which gives 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 Independent requirements concerning the form and content of examiner’s accounts set out in the Charities (Accounts and statement Reports) Regulations 2009 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 matter 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.
| Signed: Name: Relevant professional qualifcation(s) or body (if any): Address: |
Please delete the words in brackets if they do not apply. Date:* 17/11/2021 |
|---|---|
| Janine Kelly | |
| MAAT | |
| Knox Accounting, Unit 2 The Old Fire Station, 1 Abbey Road, Barrow In Furness, LA14 1XH |
|
| Section B | Disclosure |
| Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidanceforexaminers). |
Give here brief details of any items that the examiner wishes to disclose
SAFA CUMBRIA FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] August 2021
Report of Trustees
The trustees presents their annual report and financial statements for the year ended 31 August 2021.
CONSTITUTION
Safa Cumbria Limited is a company limited by guarantee and a registered charity governed by its Memorandum & Articles of Association.
PRINCIPAL ACTIVITY
The principal activity of the company during the period was to protect and preserve health and relieve the needs of people in Cumbria who self-harm. No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors
DIRECTORS AND TRUSTEES
The directors of the charitable company are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. As we are a registered charity and a company Limited by guarantee the terms directors and trustees are used interchangeably throughout.
The trustees who served during the year were as follows:
I Burns Chairman R White Vice Chairman D Laird Company E Foylan Secretary A Onslow L Aspin A Hartle Appointed D Jackson 14/12/2020 D L Jacobs Appointed K E Robinson 15/06/2021 G Cameron Appointed C Faulkner 14/06/2021 Resigned 14/12/2020 Resigned 14/12/2020 Resigned 14/12/2020 Resigned 14/12/2020
The above report has been prepared in accordance with the small companies regime of the Companies Act 2006 and applicable charity legislation.
Signed on behalf of the board
I Burns - Director 30 November 2021
SAFA CUMBRIA FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] August 2021
Statement of Trustee Responsibilities
The directors are responsible for preparing the annual report and the accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements
for each year.
Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The accounts are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing theses accounts, the directors are required to:
select suitable accounting policies and then apply them consistently;
make judgments and estimates that are reasonable and prudent;
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
SAFA CUMBRIA FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] August 2021
Accountants Report on the unaudited financial statements to the board of directors of SAFA Cumbria
In order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Income and Expenditure Account and Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made to the company's Board of Directors as a body in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors, as a body, for our work or for this report.
You have acknowledged on the balance sheet your duty to ensure that the company has kept proper accounting records and to prepare financial statements for the year ended 31 August 2021 that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the period.
We have not been instructed to carry out an audit of the financial statements. For this reason we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Knox Accounting The Old Fire Station 1 Abbey Road Barrow in Furness Cumbria LA14 1XH
30 November 2021
SAFA CUMBRIA INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR
ENDED 31[st] August 2021
Income and Expenditure Account
| Not es Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Total 1,2 Expenditure On: Raising funds Charitable activities Other Total Net gains/losses on investments Net income/ (expenditure) 3 Transfers between Funds Net Movement in Funds Reconciliation of Funds Total funds brought forward Total funds carried forward |
2021 Unrestric ted Funds (£) Restrict ed Funds (£) Total Funds (£) 6,762 243,260 250,022 1,997 21,122 23,119 - - - 30 - 30 8,789 264,381 273,170 500 - 500 5,348 229,194 234,542 5,546 - 5,546 11,394 229,194 240,588 (2,605) 35,186 32,583 (65,520) 65,520 - (68,125) 100,706 32,583 88,538 201,523 290,061 20,413 302,229 322,643 |
2020 Total Funds (£) 202,772 30,329 7,237 297 |
|---|---|---|
| 240,635 2,317 166,367 191 |
||
| 168,875 - 71,761 |
||
| - 71,761 - 218,301 |
||
| 290,061 |
SAFA CUMBRIA BALANCE SHEET AS AT 31[st] August 2021
| Balance Sheet | Balance Sheet | £ 5,547 284,51 4 |
||
|---|---|---|---|---|
| 2021 £ - 322,64 3 |
£ 322,64 3 |
2020 £ 125 284,38 9 |
||
| 322643 - |
284,51 4 - |
|||
| 322,64 3 |
290,06 1 |
|||
| - 302,22 9 20,413 |
- 201,52 3 88,538 |
The accounts have been prepared in accordance with the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). For the financial year ended 31 August 2021 the company was entitled to exemption from audit under section 477 Companies Act 2006, and no notice has been deposited under section 476B(2). The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and preparing accounts which give a true and fair view of the state of affairs of the company as at the year end and of its profit for the
financial year in accordance with the requirements of sections 393 and 394 and which otherwise comply with the requirements of the Companies Act 2006, so far as applicable to the company.
Signed on behalf of the board I Burns - Director
Approved by the board of directors: 30 November 2021
SAFA CUMBRIA NOTES TO THE ACCOUNTS 31[st] August 2021
Notes to the accounts
NOTE 1 ACCOUNTING POLICIES
a. Basis of Accounting
The accounts have been prepared in accordance with appropriate accounting standards and under the historical cost convention. The accounts have also been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) and the Statement of
Recommended Practice, Accounting and Reporting by Charities (SORP 2019).
b. Turnover
Income comprises of Grants and Donations received during the year except when donors specify that amounts given to the charity may be used in future accounting years, the income is deferred until those years.
c.Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
d. Staff costs
The breakdown of salary & wage costs are as follows:
2021
2020
| Wages and salaries Social security costs Other pension costs |
£ £ 124,355 76,408 3,418 5,556 3,835 3,541 |
|---|---|
| 131,608 85,505 |
A fully compliant workplace pension scheme has been running from January 2017.
The average number of employees during the year was as follows:
| 2021 | 2020 | |
|---|---|---|
| No. | No. | |
| Charitable activities | 4 | 4 |
Holiday accrued and not taken up to 31 August 2021 amounted to 0
e. Tangible Fixed Assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Office Equipment
Written down to current value
NOTE 2 INCOME
In the period to 31 August 2021 none of the company's income was derived from outside the United Kingdom.
NOTE 3 EXCESS OF INCOME
The surplus of income is stated after charging
| 2021 £ Depreciation of owned assets 5,546 NOTE 4 TANGIBLE FIXED ASSETS Ofce Equipme nt Cost At 1stSeptember 2020 8,510 Additions - At 31stAugust 2021 8,510 Depreciation At 1stSeptember 2020 2,964 Charge for year 5,546 |
2020 £ 191 Total 8,510 - |
|
|---|---|---|
| 8,510 | ||
| 2,964 5,546 |
At 31[st] August 2021
| At 31stAugust 2021 8,510 Net Book Values At 31stAugust 2021 0 At 31stAugust 2020 5,547 NOTE 5 DEBTORS 2021 Trade Debtors - Other Debtors - - NOTE 6 CREDITORS:Amounts falling due within 2021 £ Trade Creditors - Other taxes & Social Security - Accruals - - |
8,510 0 5,547 2020 - 125 125 one year 2020 £ - - - - |
8,510 |
|---|---|---|
| 0 | ||
| 5,547 | ||
| 2020 - 125 |
||
| 125 |
NOTE 7 SHARE CAPITAL
The company is limited by guarantee and therefore has no share capital.
NOTE 8 RESERVES
| At 1stSeptember 2021 Excess of income for the period At 31stAugust 2021 |
Unrestric ted 88,538 (68,125) 20,413 |
Restricte d 201,523 100,705 302,228 |
Total 290,061 32,580 |
|---|---|---|---|
| 322,640 |
NOTE 9 SUMMARY OF FUND MOVEMENTS
| Balance | Balance | ||||
|---|---|---|---|---|---|
| at 01/09/20 |
Income | Expendi- ture |
Transfe rs |
at 31/08/20 |
|
| 20 | 21 | ||||
| £ | £ | £ | £ | £ | |
| Unrestricted | |||||
| Funds | |||||
| General Fund | 88,538 | 8,789 | 11,394 | (65,52 | 20,413 |
| 0) | |||||
| Total | 88,538 | 8,789 | 11,394 | (65,52 | 20,413 |
| 0) | |||||
| Restricted Funds | |||||
| BBC Children in | 17,346 | 23,852 | 17,346 | - | 23,852 |
| Need | |||||
| Big Lottery Fund | 56,310 | 99,756 | 94,616 | - | 61,450 |
| Francis C. Scott | (336) | 20,000 | 6,827 | 336 | 13,173 |
| Sir John Fisher F | 817 | - | (817) | - | |
| Bounce Back | 5,610 | 6,444 | 1,826 | - | 10,228 |
| Training | |||||
| Covid 19 Gateway | 4,602 | - | 9,542 | - | (4,940) |
| Cumbria | 36,500 | - | 21,241 | (15,00 | 259 |
| Community F | 0) | ||||
| Garfeld Weston | 14,758 | - | 5,473 | - | 9,285 |
| Orsted | 3,057 | - | 2,738 | - | 320 |
| Spot Purchases | 12,425 | 21,075 | 13,755 | - | 19,745 |
| Tesco Covid 19 | 435 | - | 420 | - | 14 |
| Artworks | - | 6,571 | - | - | 6,571 |
| BL-C19 Toolkit | - | 70,434 | 46,677 | - | 23,757 |
| CCF-C19 Covid | - | 8,000 | 4,581 | - | 3,419 |
| CPCC-Covid 19 | - | 5,000 | 736 | - | 4,264 |
| WCM-C19 | - | 3,250 | 3,418 | - | (168) |
| LANKELLY | |||||
| Contingency | 50,000 | - | - | 35,000 | 85,000 |
| Reserve | |||||
| Project Fund | - | - | - | 46,000 | 46,000 |
| Total Restricted | 201,52 | 264,382 | 229,19 | 65,52 | 302,22 |
| Funds | 3 | 4 | 0 | 9 |
Total Funds
- 290,061 273,171 240,588
322,643
| Donations and legacies Donations received Gift Aid tax claimed South grants received North grants received Cumbriawide grants Charitable activities Training Fees received Other Income Other trading activities Fundraising Income Room Hire Income |
Genera l Designa ted Restric ted 2021 2020 £ £ £ £ £ 3,112 - 22,671 25,783 2,216 - - - - - 3,650 - 42,750 46,400 24,500 - - - - - - - 177,839 177,83 9 176,056 |
|---|---|
| 6,762 - 243,260 250,02 2 202,772 717 - - 717 - 756 - 21,122 21,877 17,770 525 - - 525 12,559 |
|
| 1,997 - 21,122 23,119 30,329 - - - - 7,117 - - - - 12- |
|
| - - - - 7,237 |
| Investments Interest Received |
30 - - 30 297 |
|---|---|
| 30 - - 30 297 8,789 - 264,381 273,17 1 240,635 |
| Raising Funds Fundraising costs Charitable activities Administration salaries Other direct admin costs Salaries and wages Pension contributions Staf training costs DBS Checks Salaried counselling Counselling Training Supervision Counsellor Coordination External Trainers Travel & Sustenance Utilities Rent Room Hire Rates Insurances Repairs and Renewals Telephone Postage Stationary Advertising Printing/Photography Toolbox Website IT Costs Equipment purchases Equipment repairs Library Sundry Memberships Accountancy costs Legal & Professional Trustees Meeting Expenses FundsTransfer |
General Designated Restricted 2021 2020 £ £ £ £ £ 500 - - 500 2,317 |
|---|---|
| 500 - - 500 2,317 - - - - - - - - - - (3,825) - 131,597 127,773 87,027 - - 3,835 3,835 3,541 95 - 572 667 1,341 - - 110 110 200 - - - - - 133 - 47,142 47,275 38,400 500 - 1,260 1,760 545 423 - 387 809 (50) - - - - - 27 - - 27 - 617 - 236 853 2,022 - - 2,255 2,255 3,410 - - 21,815 21,815 16,890 7 - 35 42 602 - - 1,005 1,005 484 479 - 604 1,084 801 (71) - 718 647 - 356 - 4,523 4,879 1,731 519 - 174 693 155 272 - 94 366 266 - - 660 660 1 479 - - 479 1,700 - - 3,679 3,679 - 120 - 3,986 4,106 599 1,320 - 1,657 2,977 1,883 - - - - 2,822 - 90 90 135 - - - - - 2,542 - 503 3,045 586 486 - 258 744 709 385 - - 385 519 483 - 2,000 2,483 - - - - 50 - |
|
| Other Expenses Depreciation Transfers between funds |
5,348 - 229,195 234,543 166,369 5,546 - 5,546 191 |
| 5,546 - - 5,546 191 (65,520) 65,520 - - |
|
| (65,520) - 65,520 - - (54,126) - 294,715 240,589 168,877 |