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2020-12-31-accounts

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

REGISTERED COMPANY NUMBER: 05903490 (England and Wales) REGISTERED CHARITY NUMBER: 1121334

Unaudited Financial Statements for the Year Ended 31 December 2020

for

Open Hands Trust (Leicester)

The Rowleys Partnership Ltd Chartered Accountants Charnwood House Harcourt Way Meridian Business Park Leicester Leicestershire LE19 1WP

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester)

Contents of the Financial Statements for the Year Ended 31 December 2020

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 18

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester)

Reference and Administrative Details for the Year Ended 31 December 2020

TRUSTEES D H Bennett (Teacher) Mrs S E Hind (Church Leader) Rev D Hind (Minister Of Religion) C Jewitt (HR Manager) Rev B C Niblock (Minister Of Religion) A R White (Director) (resigned 27.1.20) C Gardiner (Director) J M Saker (appointed 27.1.20) REGISTERED OFFICE 53 Upper Tichborne Street Highfields Leicester Leicestershire LE2 1GL REGISTERED COMPANY NUMBER 05903490 (England and Wales) REGISTERED CHARITY NUMBER 1121334 INDEPENDENT EXAMINER The Rowleys Partnership Ltd Chartered Accountants Charnwood House Harcourt Way Meridian Business Park Leicester Leicestershire LE19 1WP

Page 1

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester)

Report of the Trustees for the Year Ended 31 December 2020

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 December 2020. 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).

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and 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 published in October 2019.

OBJECTIVES AND ACTIVITIES Objectives and aims

Vision

We long to meet the present and future needs of those suffering poverty in Leicester.

Mission

Values

We believe:

Key Activities

Open Hands provides practical help, skills training, mentoring, advice and volunteering opportunities to those facing financial hardship and/or social disadvantage in Leicester.

The charity received 'The Queen's Award for Voluntary Service' thanks to the hard work of 120 volunteers and its Compassion Centre has received over 100,000 visits since it opened its doors in 2009.

Public benefit

For the main activities undertaken to further the charity's purposes for the public benefit, the trustees have had regards to Charities Commission guidance on public benefit.

Page 2

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Report of the Trustees for the Year Ended 31 December 2020

Open Hands Trust (Leicester)

ACHIEVEMENT AND PERFORMANCE Charitable activities

2020 ACTIVITIES
Emergency Food Store
2,441 visits
(each visit represents one
household)
Pie Night
3,207 hot meals
Community Café
784 visits
(before lockdown)
Emergency Clothing/
Click & Collect
776 visits
(each visit represents one
household)
Emergency Toiletries,
Bedding & Household
Items
647 visits
Emergency Furniture
Provision
75 referrals
‘Restore’ Furniture
Employability Course
10 referrals
(before lockdown)
‘Emerge’ Self-Esteem
Course
12 participants
(before lockdown)
English Language
Classes
92 students

Due to the impact of COVID-19, the charity quickly adapted its services to respond to the growing needs in the city - and provided over 80,000 emergency meals through its services from April-December alone this equates to 21.5 tons of food and a retail equivalent value of over £35,000. The charity's food bank received 29% more visits in 2020 than it saw the year previous. The charity also offered an affordable food service as an 'add-on' to those taking steps towards independent living.

The charity also launched a free 'Emergency Click and Collect' service to enable those requiring further practical assistance the opportunity to request a wider range of items (such as clothing, toiletries or bedding) - items could be 'ordered' online by a referral partner and were then picked and packed ready for collection.

The charity's furniture project continued to partner with the 'Leicestershire and Rutland Re-use Network' (LRRNN) in delivering a Leicester City Council tender to provide furniture to eligible Community Support Grant (CSG) holders. The project also launched a new scheme providing washing machines to local families in need thanks to a new partnership with The School Development Support Agency (SDSA).

'Hand in Hand Preschool' continues to offer good quality nursery education through its two early years settings located in Highfields and Braunstone in Leicester.

The Trust's coffee shop, '6 Degrees Coffee House', also continued to deliver its services through its trading subsidiary 'Compassion In Action' (Company Number: 10587115) when government guidelines allowed. All profits continue to be invested into the charity's work.

Case Studies

A recipient of one of our food parcels through Covid-19 commented:

"You are all doing a wonderful and unique [job]. Every day you are helping, supporting and motivating a lot of people who are in real need. I would like to thank you from my heart, not only for food but also for the way you deal with us. You are lovely, smiley, and very friendly. You are keeping us all moving forward."

Page 3

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester)

Report of the Trustees for the Year Ended 31 December 2020

ACHIEVEMENT AND PERFORMANCE (continued) Charitable activities (continued)

Case Studies (continued)

At Christmas we helped to furnish the property of a man who had just been released from prison. The man had only a bed to sleep on and no other possessions; he was living out of a bag and kept everything on his bed as the floor was soaking wet. We were able to help the man through our furniture project. The furniture team revisited the man's property a few weeks after our initial delivery in order to install a washing machine. Our furniture project manager commented that "what had previously been an empty box now felt like a home". The man was so happy to show the team around and said that he'd been recommending others in need to come to Open Hands for help!

A participant on our last 'Emerge' self-esteem course rung their mentor this year to update us on their situation. The participant, who was an ex-offender, had been up and down in their mood when we first met them back in 2019 but was now sounding much more happy and confident. The individual told us that they were now back in employment and had thought to contact Open Hands as they wanted us to know how much our support through the course had meant to them. It is amazing to think that even 12 months on our guests still think of us and continue to put what we've taught them into action.

One of our English class students said:

"I heard about the English Classes through a friend who was helped by Open Hands with clothes and food... The classes are so good and the teachers support us so much. They've helped me to improve my language and I have made so - many friends here too it's like a community, a big family to be a part of."

FINANCIAL REVIEW

Reserves policy

The Trustees have adopted a reserves policy which requires 3 months of expenditure to be held in unrestricted reserves. This will allow the Charity to continue to operate for a minimal period of time should income reduce. The value of the reserves will be monitored on a regular basis in the light of current giving levels, expenditure and annually as part of the budget process.

In light of the work taking place on the new warehouse in 2021, the Trustees agreed that any surplus above that specified in the reserves policy should be designated to the building project.

The unrestricted fund balance at 31 December 2020 was £50,808 (2019: £33,853) and restricted fund balance reserves was £180,461 (2019: £42,199).

The accounts on pages 7 to 19 summarises the income and expenditure during the year ended 31 December 2020 and the state of the charities affairs as at 31 December 2020.

In the year to 31 December 2020 total income was £496,525 (2019 - £313,441) and total expenditure was £341,308 - (2019 £329,120).

The Trust is grateful to have received support from the following funders & trusts this year:

The charity is appreciative of its ongoing partnership with Pukka Pies, Asda, Sainsbury's, Co-op and Hastings Direct. The Trust is also grateful for regular support from Trinity Life Church, Knighton Evangelical Free Church, Kingsgate Community Church, Avenue Community Church, St. Wilfrid's Church (Kibworth), Living Rock Church, Bethel Evangelical Free Church, Fleckney New Life Church, Life Abundant Pentecostal Church and St. Catherine's Church (Houghton-on-the-Hill) amongst many other local organisations and supporters.

Page 4

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester)

Report of the Trustees for the Year Ended 31 December 2020

FUTURE PLANS

Over the next 12 months Open Hands Trust aims:

To continue to meet the needs of those who are vulnerable or at risk of homelessness in Leicester.

To equip individuals with skills and advice that help them to become more financially resilient.

To launch a social supermarket to support individuals and families facing food insecurity.

To expand the capacity of the charity to continue to deliver and develop its projects post-lockdown.

We are grateful to all the Trust's staff, volunteers, partners, donors and supporters who enable the charity's work to continue to make a positive difference to the lives of those it serves.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is incorporated as a company limited by guarantee and is governed by the company's Memorandum and Articles of Association.

Recruitment and appointment of new trustees

At the first Annual General Meeting all of the directors will retire, in future one third of the trustees retire by rotation of longest serving. Appointment of new trustees can be from retiring trustees or individuals showing an interest in the work of the charity, who are willing to serve and have appropriate gifts.

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.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 3 August 2021 and signed on its behalf by:

..................................................... Rev D Hind - Trustee

Page 5

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Independent Examiner's Report to the Trustees of Open Hands Trust (Leicester)

Independent examiner's report to the trustees of Open Hands Trust (Leicester) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

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 that in any material respect:

  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

  2. 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

  3. 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.

Mr R J Radford FCA ICAEW The Rowleys Partnership Ltd Chartered Accountants Charnwood House Harcourt Way Meridian Business Park Leicester Leicestershire LE19 1WP

Date: 3 August 2021

Page 6

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester)

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) for the Year Ended 31 December 2020

31.12.20 31.12.19
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 58,807 209,330 268,137 135,212
Charitable activities
Hand in Hand Pre-School - 224,901 224,901 170,830
Open Hands 3,450 - 3,450 7,338
Investment income 2 - 37 37 61
Total 62,257 434,268 496,525 313,441
EXPENDITURE ON
Charitable activities
Hand in Hand Pre-School - 183,933 183,933 170,550
Open Hands 29,509 106,378 135,887 132,713
Support costs
10,793 10,695 21,488 25,857
Total 40,302 301,006 341,308 329,120
NET INCOME/(EXPENDITURE) 21,955 133,262 155,217 (15,679)
Transfers between funds 13 (5,000) 5,000 - -
Net movement in funds 16,955 138,262 155,217 (15,679)
RECONCILIATION OF FUNDS
Total funds brought forward 33,853 42,199 76,052 91,731
TOTAL FUNDS CARRIED FORWARD 50,808 180,461 231,269 76,052

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 7

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester) (Registered number: 05903490)

Balance Sheet 31 December 2020

31.12.20 31.12.19
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 8 2,644 - 2,644 12,757
Investments 9 1 - 1 1
2,645 - 2,645 12,758
CURRENT ASSETS
Debtors 10 12,774 26,270 39,044 17,037
Cash at bank and in hand 51,039 157,161 208,200 54,194
63,813 183,431 247,244 71,231
CREDITORS
Amounts falling due within one year 11 (15,650) (2,970) (18,620) (7,937)
NET CURRENT ASSETS 48,163 180,461 228,624 63,294
TOTAL ASSETS LESS CURRENT LIABILITIES 50,808 180,461 231,269 76,052
NET ASSETS 50,808 180,461 231,269 76,052
FUNDS 13
Unrestricted funds 50,808 33,853
Restricted funds 180,461 42,199
TOTAL FUNDS 231,269 76,052

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 8

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester) (Registered number: 05903490)

Balance Sheet - continued 31 December 2020

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 3 August 2021 and were signed on its behalf by:

.............................................

D Hind - Trustee

Cz by:

............................................. D08758887DF744F... B C Niblock - Trustee

The notes form part of these financial statements

Page 9

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Notes to the Financial Statements for the Year Ended 31 December 2020

Open Hands Trust (Leicester)

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.

Open Hands Trust (Leicester) is a private company limited by guarantee registered in England and Wales. The address of the registered office is given in the charity information on page 1 of these financial statements.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Preparation of consolidated financial statements

The financial statements contain information about Open Hands Trust (Leicester) as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Plant and machinery - 25% on cost Fixtures and fittings - 25% on cost Motor vehicles - 25% on cost

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.

continued...

Page 10

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

Open Hands Trust (Leicester)

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.

Debtors and creditors receivable/payable within one year

Debtors and creditors are stated at transaction price.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and cash on deposit.

Investments

The investment in the wholly owned subsidiary, Compassion in Action Leicester Limited, is included at cost.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist.

2. INVESTMENT INCOME

INVESTMENT INCOME
31.12.20 31.12.19
£ £
Deposit account interest 37 61

Of total income from investments £Nil (2019: £Nil) was unrestricted and £37 (2019: £61) was restricted.

3. NET INCOME/(EXPENDITURE)

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.

continued...

Page 11

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester)

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

5. STAFF COSTS

5. STAFF COSTS
31.12.20 31.12.19
£ £
Wages and salaries 216,606 199,035
Social security costs 7,008 5,526
Other pension costs 9,340 6,722
232,954 211,283
The average monthly number of employees during the year was as follows:
31.12.20 31.12.19
Open Hands 4 4
Hand in Hand Pre-School 12 14
16 18
No employees received emoluments in excess of £60,000.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 100,321 34,891 135,212
Charitable activities
Hand in Hand Pre-School - 170,830 170,830
Open Hands 7,338 - 7,338
Investment income - 61 61
Total 107,659 205,782 313,441
EXPENDITURE ON
Charitable activities
Hand in Hand Pre-School - 170,550 170,550
Open Hands 101,822 30,891 132,713
Support costs 13,967 11,890 25,857
Total 115,789 213,331 329,120

continued...

Page 12

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester)

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

7. NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
Prior year adjustment
As restated
TOTAL FUNDS CARRIED FORWARD
ANALYSIS OF INCOME AND EXPENDITURE
Open Hands
Income
Total giving including Gift Aid
Income from subsidiary
Grants
Income from charitable activities
Investment income
Expenditure
Project costs
Staff costs
Property costs
Travel & transport costs
Office costs
Professional fees & bank charges
Surplus/(deficit) - Open Hands
Hand in Hand
Income
Fee income
Fee income re Covid-19
Investment income
Expenditure
Running costs
Staff costs
Travel & transport costs
Property costs
Office costs
Surplus - Hand in Hand
31.12.20
£
11,381
83,142
40,116
5,070
3,836
13,830
157,375
7,800
149,812
115
24,000
2,206
183,933
Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
(8,130)
(7,549)
(15,679)
53,136
49,748
102,884
(11,153)
-
(11,153)
41,983
49,748
91,731
33,853
42,199
76,052
31.12.20
31.12.19
31.12.19
£
£
£
149,577
89,168
8,786
11,153
109,774
34,891
3,450
7,338
20
20
271,607
142,570
16,810
76,398
39,406
5,205
5,237
15,514
158,570
114,232
(16,000)
199,019
170,830
25,882
-
17
41
224,918
170,871
11,381
134,885
360
21,333
2,591
170,550
40,985
321

continued...

Page 13

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester)

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

7. ANALYSIS OF INCOME AND EXPENDITURE - continued

It has been an uncertain year for the Hand in Hand Preschool. We were very cautious throughout the year and did very little in the way of staff training, replacing resources and maintenance.

However after the year end we received a supplementary payment from LCC as numbers in 2020 had been reduced due to Covid 19. This resulted in an unexpected profit. This will be spent on the areas previously mentioned that we were cautious about spending on in 2020. We will also continue to support our sister preschool in the slums of Nairobi, who have had an even tougher year than we in the UK, and make a gift towards our charity’s new building project, which will positively impact many of the poorest families in Leicester.

8. TANGIBLE FIXED ASSETS

Fixtures
Plant and
and
Motor
machinery
fittings
vehicles
£
£
£
COST
At 1 January 2020 and 31 December 2020
34,835
10,002
22,661
DEPRECIATION
At 1 January 2020
28,019
9,727
16,995
Charge for year
4,172
275
5,666
At 31 December 2020
32,191
10,002
22,661
NET BOOK VALUE
At 31 December 2020
2,644
-
-
At 31 December 2019
6,816
275
5,666
Totals
£
67,498
54,741
10,113
64,854
2,644
12,757

9. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
MARKET VALUE
At 1 January 2020 and 31 December 2020 1
NET BOOK VALUE
At 31 December 2020 1
At 31 December 2019 1

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

continued...

Page 15

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester)

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

9. FIXED ASSET INVESTMENTS - continued

Compassion in Action Leicester Limited (Company Number 10587115) Registered office: United Kingdom Nature of business: Restaurant And Café


Registered office: United Kingdom
Nature of business: Restaurant And Café
%
Class of share: holding
Ordinary 100
31.12.20 31.12.19
£ £
Aggregate capital and reserves 11,250 11,108
Profit for the year 8,928 9,695
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
£ £
Trade debtors 283 -
Amounts owed by group undertakings - 5,000
Other debtors 769 471
Prepayments and accrued income 37,992 11,566
39,044 17,037
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
£ £
Trade creditors 11,732 1,602
Social security and other taxes 3,174 1,136
Other creditors 2,106 3,652
Accruals and deferred income 1,608 1,547
18,620 7,937

12. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.20 31.12.19
£ £
Within one year 17,000 17,000
Between one and five years 3,000 20,000
20,000 37,000

continued...

Page 15

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester)

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

13. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Hand in Hand
Big Lottery
Open Hands fixed assets
Open Hands building
Affordable Food Shop
Gift of a Wish
Love Your Neighbour
Western Power
Asda food
TOTAL FUNDS
Net movement in funds, included in the above are
Unrestricted funds
General fund
Restricted funds
Hand in Hand
Big Lottery
Open Hands fixed assets
Open Hands building
Leicestershire and Rutland Coronavirus
Support Fund
National Lottery Community Fund
Affordable Food Shop
Screwfix Grant
Asda toiletries grant
Gift of a Wish
Love Your Neighbour
Western Power
Asda food
TOTAL FUNDS
Net
Transfers
movement
between
At
At 1.1.20
in funds
funds
31.12.20
£
£
£
£
33,853
21,955
(5,000)
50,808
26,496
40,985
-
67,481
-
1,901
-
1,901
5,666
(5,666)
-
-
10,037
60,379
5,000
75,416
-
5,035
-
5,035
-
3,937
-
3,937
-
25,302
-
25,302
-
750
-
750
-
639
-
639
42,199
133,262
5,000
180,461
76,052
155,217
-
231,269
as follows:
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
62,257
(40,302)
21,955
224,918
(183,933)
40,985
33,497
(31,596)
1,901
-
(5,666)
(5,666)
61,559
(1,180)
60,379
5,277
(5,277)
-
48,005
(48,005)
-
19,249
(14,214)
5,035
3,246
(3,246)
-
500
(500)
-
7,180
(3,243)
3,937
29,187
(3,885)
25,302
750
-
750
900
(261)
639
434,268
(301,006)
133,262
496,525
(341,308)
155,217

continued...

Page 16

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

Open Hands Trust (Leicester)

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Hand in Hand
Open Hands fixed assets
Open Hands building
TOTAL FUNDS
Prior
Net
year
movement
At
At 1.1.19
adjustment
in funds
31.12.19
£
£
£
£
53,136
(11,153)
(8,130)
33,853
26,175
-
321
26,496
13,556
-
(7,890)
5,666
10,017
-
20
10,037
49,748
-
(7,549)
42,199
102,884
(11,153)
(15,679)
76,052
Prior
Net
year
movement
At
At 1.1.19
adjustment
in funds
31.12.19
£
£
£
£
53,136
(11,153)
(8,130)
33,853
26,175
-
321
26,496
13,556
-
(7,890)
5,666
10,017
-
20
10,037
49,748
-
(7,549)
42,199
102,884
(11,153)
(15,679)
76,052
42,199
76,052

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

Unrestricted funds
General fund
Restricted funds
Hand in Hand
Big Lottery
Open Hands fixed assets
Open Hands building
Grants Open Hands
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
107,659
(115,789)
(8,130)
170,871
(170,550)
321
33,641
(33,641)
-
-
(7,890)
(7,890)
20
-
20
1,250
(1,250)
-
205,782
(213,331)
(7,549)
313,441
(329,120)
(15,679)

Big Lottery

The charity received funds from the National Lottery specifically to assist with supporting the compassion and support centre.

Hand in Hand

The charity received funds to assist with the operating of the pre-school.

Open Hands Building

The charity has funds held that are specifically to assist with facilitating warehousing.

Love Your Neighbour

The charity received funds towards emergency meal provision, debt advice and employment support.

Transfer

A transfer of £5,000 reflects the repayment of funds from Compassion in Action Leicester Limited in respect of Fixtures and Fittings.

continued...

Page 17

DocuSign Envelope ID: 27940F7C-5390-48AB-8C04-366E4B238C09

Open Hands Trust (Leicester)

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

14. RELATED PARTY DISCLOSURES

During the year £2,353 (2019: £1,850) of donations were received without conditions from trustees.

Three of the trustees also serve on Trinity Life Church (Registered Charity No. 1051884) and during the year - Open Hands Trust (Leicester) received £7,000 (2019 £17,000) donation from this charity. Also during the year costs of £21,380 (2019: £19,435) have been recharged from Trinity Life Church in relation to administration and accounts costs.

Donations received in the year from the subsidiary, Compassion in Action Leicester Limited, totalled £8,786 - - (2019 £11,153). The charity leases a property at an annual cost of £17,000 (2019 £17,000) and formally sub-lets it to the subsidiary company for the same amount.

Page 18