# **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|