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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 05898293 (England and Wales) REGISTERED CHARITY NUMBER: 1121126

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

FOR

THE SPRING CHARITY

THE SPRING CHARITY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6 to 7
Notes to the Financial Statements 8 to 16

THE SPRING CHARITY

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2022

TRUSTEES Mrs J Spiby Mr D McAlpine Dr M Dickie Mr B N Burnett (resigned 11/6/22) Cllr W A Strachen Mrs C Bull Mr J Dickie Mrs J Freeman Mr P Chisanga (appointed 18/7/22)

REGISTERED OFFICE The Spring Charity Annex Community Centre Spring Lane Northampton NN1 2JW REGISTERED COMPANY 05898293 (England and Wales) NUMBER REGISTERED CHARITY 1121126 NUMBER INDEPENDENT EXAMINER DNG Dove Naish LLP Chartered Accountants Eagle House 28 Billing Road Northampton Northamptonshire NN1 5AJ

Page 1

THE SPRING CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 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

Objectives and aims

The Charity's aims are; to benefit families in the Northampton area by the provision of activities and facilities for care, leisure and recreation; to promote social welfare by improving the conditions of life, and to benefit the public at large but especially those who are disadvantaged due to their youth, age, financial hardship or social, health or economic circumstances.

The Trustees remain confident in the future of The Spring Charity. We continue to hold sufficient reserves to sustain planned projects. The core membership trustee remains committed, enthusiastic and continue to provide a broad range of skills to give the necessary leadership and support to the flexible, skilled and dedicated staff and management of the charity.

Public benefit

The trustees have had regard to the guidance on public benefit issued by the Charity Commission and believe the activities of the charity further the charity's purposes for public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Over the past twelve months several grants have support our activities. We completed the Public Health activities and our reports were well received.

We were awarded a grant from the St Giles Trust. This gave us the opportunity to set up an IT library to support young children with equipment to develop skills ready for entry into school.

The National Lottery, Reaching Communities Fund awarded us five years of funding to support the wellbeing of this very complex and deprived community.

Core Activities.

The NLF also supports core activities such as the social Stay & Play groups, so important to breaking down social isolation. The Solihull Parenting group continues to attract applicants, and the feed-back from group members has been very gratifying. The Freedom delivery tend to be on an individual level and we are grateful to be able to support people who find their way into happier and less stressful lives.

Training.

The main training pathway has been with the HENRY Program, this is funded by NLF and enables the charity to support parents with very young children with healthy eating and child development advice.

Partnerships.

Our partnerships continue to thrive. We work closely with Spring Lane Primary School on developing early experience with gardening and the natural world. We have a very good relationship with Northampton Partnership Homes and jointly develop plans that enhance the local environment. Power of the Mind Networks are new partners who benefit from our Community Centre facilities.

Trustees

The Charity has continued to have a strong, functioning body of voluntary trustees. Trustees are active in all facets of the Charity's work. Having identified a need for a wider understanding of the voluntary sector at a new level of funding, we have recruited an additional trustee whose experience will assist us in our work.

We look forward to the year ahead with some confidence and the realisation that we will be working differently in support of our objectives in the coming year.

Page 2

THE SPRING CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

FINANCIAL REVIEW

Financial Position and Reserves

The trustees' current policy is to hold reserves of 25% of the core costs and new community project. The Charity has more than sufficient in reserve to cover this contingency.

Unrestricted reserves held at the yearend are £42,584 (2021: £46,042), and total reserves are £71,223 (2021: £54,156).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The Charity changed its name from Spring Lane out of School Club to The Spring Charity in November 2011.

Organisational structure

The Charity is constituted as a registered private company limited by guarantee with Memorandum and Articles of Association. There are no trustee vacancies. The Charity is organised so that the Board of Trustees meets regularly to manage its affairs. The number of meetings has been reduced, but trustees, either in smaller quorum groups or as a whole body meet sometimes virtually, to develop procedures and policies or respond to the needs of the community it serves.

Trustees are recruited and appointed on an individual basis from representatives of the community or from representatives of the services that the charity provides to the community, are vetted by the Board and undergo DBS clearance. The committee is actively involved in the activities of the Charity and held in high esteem.

The Charity vests the overall running of the Spring Charity Venture in the appointed Senior Community Development Worker, supported by the treasurer and Chair.

Approved by order of the board of trustees on 17 October 2022 and signed on its behalf by:

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SPRING CHARITY

Independent examiner's report to the trustees of The Spring Charity ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Use of our Report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our independent examination work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an independent examiner's 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 charitable company and the charitable company's members as a body, for our independent examination work, for this report, or for the opinions we have formed.

N Fox FCA DNG Dove Naish LLP Chartered Accountants Eagle House 28 Billing Road Northampton Northamptonshire NN1 5AJ

Date: 2 November 2022

Page 4

THE SPRING CHARITY

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
1,450
-
Charitable activities
4
Provision of Community facilities
8,963
54,900
Investment income
3
25
-
Total
10,438
54,900
EXPENDITURE ON
Charitable activities
5
Provision of Community facilities
13,896
34,375
NET INCOME/(EXPENDITURE)
(3,458)
20,525
RECONCILIATION OF FUNDS
Total funds brought forward
46,042
8,114
TOTAL FUNDS CARRIED FORWARD
42,584
28,639
2022
Total
funds
£
1,450
63,863
25
65,338
48,271
17,067
54,156
71,223
2021
Total
funds
£
3,185
53,031
44
56,260
42,014
14,246
39,910
54,156

The notes form part of these financial statements

Page 5

THE SPRING CHARITY

STATEMENT OF FINANCIAL POSITION 31 MARCH 2022

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
12
439
2,817
CURRENT ASSETS
Debtors
13
4,062
-
Cash at bank and in hand
65,090
25,822
69,152
25,822
CREDITORS
Amounts falling due within one year
14
(27,007)
-
NET CURRENT ASSETS
42,145
25,822
TOTAL ASSETS LESS CURRENT
LIABILITIES
42,584
28,639
NET ASSETS
42,584
28,639
FUNDS
15
Unrestricted funds:
General fund
Restricted funds
TOTAL FUNDS
2022
Total
funds
£
3,256
4,062
90,912
94,974
(27,007)
67,967
71,223
71,223
42,584
28,639
71,223
2021
Total
funds
£
702
307
79,934
80,241
(26,787)
53,454
54,156
54,156
46,042
8,114
54,156

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 6

continued...

THE SPRING CHARITY

STATEMENT OF FINANCIAL POSITION - continued 31 MARCH 2022

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 17[th] October 2022 and were signed on its behalf by:

The notes form part of these financial statements

Page 7

THE SPRING CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The presentational currency is pounds sterling (£).

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.

Government Grants

Government grants are recognised in the Statement of Financial Activities when they are received.

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.

Toys & Equipment - 33% on cost Computer and office equipment - 33% on cost

Fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of property, plant and equipment. Items under £200 are not capitalized.

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

Taxation

The charity is exempt from corporation 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.

Page 8

continued...

THE SPRING CHARITY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial Instruments

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Significant Judgements and Estimates

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies above.

2. DONATIONS AND LEGACIES

Donations
3.
INVESTMENT INCOME
Deposit account interest
2022
£
1,450
2022
£
25
2021
£
3,185
2021
£
44

Page 9

continued...

THE SPRING CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

4. INCOME FROM CHARITABLE ACTIVITIES

2022
Provision
of
Community
facilities
£
Contribution towards Annex
8,963
Grants
54,900
63,863
Grants received, included in the above, are as follows:
2022
£
Northampton Borough Council - Covid grant
-
National Lottery Community Funding
-
National Lottery - COVID funding
-
Northampton Borough Council - Public Health
7,500
Goodwill Solutions
-
NCF - COVID Emergency Funding
-
National Lottery
43,000
St Giles
4,400
54,900
5.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 6)
note 7)
£
£
Provision of Community facilities
38,726
9,545
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2022
£
Staff costs
26,525
Postage and stationery
134
Sundries
176
Training
1,154
Property repairs
-
Equipment
2,145
Cleaning
3,263
Memberships and subscriptions
126
Group Work
4,374
Toys & Equipment
829
38,726
2021
Total
activities
£
7,500
45,531
53,031
2021
£
10,000
9,032
8,981
7,500
7,486
2,532
-
-
45,531
Totals
£
48,271
2021
£
22,568
922
-
1,545
92
2,773
2,390
24
4,599
244
35,157

Page 10

continued...

THE SPRING CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

7. SUPPORT COSTS

Governance
Management
Finance
costs
£
£
£
Provision of Community facilities
5,763
472
3,310
Totals
£
9,545

Support costs, included in the above, are as follows:

Management

Management
2022 2021
Provision
of
Community Total
facilities activities
£ £
Wages 400 300
Premises utilities 2,927 2,307
Telephone 679 930
Advertising - (23)
Premises expenses 1,757 330
5,763 3,844
Finance
2022 2021
Provision
of
Community Total
facilities activities
£ £
Bank charges 26 22
Depreciation of tangible fixed assets 446 88
472 110
Governance costs
2022 2021
Provision
of
Community Total
facilities activities
£ £
Independent Examiner fees 3,038 2,790
Accountancy and legal fees 272 113
3,310 2,903

Page 11

continued...

THE SPRING CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):


Independent examiner fees
Independent examiner fees - payroll bureau
Depreciation - owned assets
2022
£
2,202
836
446
2021
£
1,716
1,074
88

9. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

During the year £2,327 of expenses (2021: £309) were reimbursed to one trustee for expenses paid for on behalf of the charity.

10. STAFF COSTS

Wages and salaries
Other pension costs
2022
£
25,942
983
26,925
2021
£
21,682
1,186
22,868

The average monthly number of employees during the year was as follows:

2022 2021
Annex 3 2

No employees received emoluments in excess of £60,000.

Total trustee and key management personnel remuneration for the year was £22,237 (2021: £22,237).

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3,185
-
Charitable activities
Provision of Community facilities
17,500
35,531
Investment income
44
-
Total
20,729
35,531
EXPENDITURE ON
Charitable activities
Provision of Community facilities
14,597
27,417
Total
funds
£
3,185
53,031
44
56,260
42,014

Page 12

continued...

THE SPRING CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME
6,132
8,114
RECONCILIATION OF FUNDS
Total funds brought forward
39,910
-
TOTAL FUNDS CARRIED FORWARD
46,042
8,114
12.
TANGIBLE FIXED ASSETS
Computer
and
Toys &
office
Equipment
equipment
£
£
COST
At 1 April 2021
-
790
Additions
3,000
-
At 31 March 2022
3,000
790
DEPRECIATION
At 1 April 2021
-
88
Charge for year
183
263
At 31 March 2022
183
351
NET BOOK VALUE
At 31 March 2022
2,817
439
At 31 March 2021
-
702
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade debtors
3,750
Prepayments and accrued income
312
4,062
Total
funds
£
14,246
39,910
54,156
Totals
£
790
3,000
3,790
88
446
534
3,256
702
2021
£
-
307
307

Page 13

continued...

THE SPRING CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Social security and other taxes
Other creditors
Accruals and deferred income
15.
MOVEMENT IN FUNDS
2022
£
275
24,127
2,605
27,007
2021
£
279
23,950
2,558
26,787
MOVEMENT IN FUNDS
Net
movement At
At 1/4/21 in funds 31/3/22
£ £ £
Unrestricted funds
General fund 46,042 (3,458) 42,584
Restricted funds
Public Health Fund (previously Health
and Wellbeing Project) 2,500 (2,500) -
Freedom Project - Goodwill Solutions 5,614 (5,614) -
National Lottery - 25,418 25,418
ST Giles Fund - 3,221 3,221
8,114 20,525 28,639
TOTAL FUNDS 54,156 17,067 71,223
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 10,438 (13,896) (3,458)
Restricted funds
Public Health Fund (previously Health
and Wellbeing Project) 7,500 (10,000) (2,500)
Freedom Project - Goodwill Solutions - (5,614) (5,614)
National Lottery 43,000 (17,582) 25,418
ST Giles Fund 4,400 (1,179) 3,221
54,900 (34,375) 20,525
TOTAL FUNDS 65,338 (48,271) 17,067

Page 14

continued...

THE SPRING CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1/4/20 in funds 31/3/21
£ £ £
Unrestricted funds
General fund 39,910 6,132 46,042
Restricted funds
Public Health Fund (previously Health
and Wellbeing Project) - 2,500 2,500
Freedom Project - Goodwill Solutions - 5,614 5,614
- 8,114 8,114
TOTAL FUNDS 39,910 14,246 54,156

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 20,729 (14,597) 6,132
Restricted funds
Stay and play 9,032 (9,032) -
COVID Emergency funding 2,532 (2,532) -
Supporting the Community - COVID-19 8,981 (8,981) -
Public Health Fund (previously Health
and Wellbeing Project) 7,500 (5,000) 2,500
Freedom Project - Goodwill Solutions 7,486 (1,872) 5,614
35,531 (27,417) 8,114
TOTAL FUNDS 56,260 (42,014) 14,246

Public Health Fund (previously Health and Wellbeing Project)

Public Health funding for supporting health and wellbeing within the community.

Freedom Project - Goodwill Solutions

Funding received from Goodwill Solutions to run the Freedom Project for 2 years, including £1,000 for an update of the charity website.

ST Giles Fund

Funding received from the St Giles Charitable Trust to provide experience with age appropriate IT, for young children at home in the Castle Ward area of Northampton Town, and children in key stages 1 & 2 at school, where such equipment is limited.

The balance on the fund includes IT equipment with a net book value of £2,816, which will be depreciated over the next 3 years of their remaining life.

Page 15

continued...

THE SPRING CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

15. MOVEMENT IN FUNDS - continued

National Lottery Community Fund - RC Midlands Region

This is a National Lottery funded project given to 1. Enabling families in ‘hard to reach’ communities, that have not been supported previously, to enjoy the same outcomes and impacts as the other families that the Charity support, and 2. Improving the inclusion of families from marginalised and disadvantaged sections of the community through involvement in group activities. Other key aims of the project are to enable friendships to establish, increase confidence in self and child rearing, enable joint participation in community activities and projects and to improve wellbeing, confidence, and mental health.

16. RELATED PARTY DISCLOSURES

Trustees made donations without conditions of £1,200 (2021: £2,135) in total during the year.

17. ULTIMATE CONTROLLING PARTY

The charity is under the control of its trustees.

Page 16