2022-04-05-accounts

CRiBS Charitable Trust Report and Accounts Year ended 5th April 2022

Accountants

“All lessons were relevant to children’s age and development. The children were all highly motivated and looked forward to their sessions.” Teacher

Bayar Hughes & Co

4 Green Lane Business Park

238 Green Lane New Eltham London, SE9 3TL

CRIBS CHARITABLE TRUST (A company limited by guarantee)

CONTENTS

	Page
Reference and administrative details of the charity, its Trustees and advisers	1
Trustees' report	2 -8
Independent examiner's report	9
Statement of financial activities	10
Balance sheet	11- 12
Notes to the financial statements	13- 26

CRIBS CHARITABLE TRUST (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 5 APRIL 2022

Trustees	Martin Andrews
	Bola Ojo
	David Linley
	Stephen Burnett
	Thomas Parsons
Company registered number 05947379 Charity registered number 1122295 Registered office Cribs Office St Columba's Boys School Halcot Avenue Bexleyheath Kent DA6 7QB Company secretary Mark Leveson Accountants Bayar Hughes & Co 4 Green Lane Business Park 238 Green Lane New Eltham London SE9 3TL Bankers The Co-operative Bank PO Box 250 Skelmersdale Lancashire WN8 6WT

Page 1

CRiBS Charitable Trust Report of the Trustees for the year ended 5th April 2022

Objects of the charity

The Trust seeks to demonstrate the Christian faith in action by providing an interface between the local Christian churches and the community at large, mainly through its work in primary and secondary schools in Bexley borough although this year our work has taken us into neighbouring areas of Swanley, Dartford and Greenwich. As the following summaries show, we continue to adapt and respond to emerging and ongoing needs.

Review of CRiBS’ activities

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

CRiBS’ strapline is Living Values : Growing Faith . It aims to help pupils develop positive values to live by, and provide space and strategies to help them think through what faith means to others and themselves. The organisation evaluates its activities and outcomes. We are delighted to report on the following projects:

What : REconnect is a programme that offers the teaching of Christianity, as part of the RE syllabus, for primary school pupils from Nursery to Year 6, and consists of a bank of 210 creative and memorable lessons. The CRiBS team has been delivering RE lessons for over 28 years and the team teach in primary schools across Bexley Borough as well as neighbouring boroughs. REconnect also includes bespoke workshops to schools.

After the disruptions of the pandemic and school closures in 2020, this was a more settled year. In Summer 2021, Bexley launched a new RE syllabus and, although CRiBS has developed new units and lessons in conjunction with the new syllabus, unfortunately some schools have decided to deliver RE in-house and not to continue with CRiBS involvement.

Outputs : In the academic year 2021/22 CRiBS worked in 10 primary schools and a preschool delivering 645 RE lessons, coving 40 topics/units (most for 5 lessons each) to 123 different classes reaching an estimated 3690 pupils. As a response to COVID over the year CRiBS produced 33 online Collective Worship assemblies.

Outcomes : 98% of teachers evaluated the lessons in the highest ratings across a range of quality criteria. 93% of children said they enjoyed their lessons and 86% said the lessons had helped them know more about the topic.

Sample Quotes:

‘The children have learnt about an excellent range of inspirational people - they came from different times, races and genders. The lessons were informative and this tied in well with our RE topic of 'Inspirational People'!’ (Yr 5 teacher)

‘The children have thoroughly enjoyed CRiBS. They have gained a deeper insight and knowledge of Christianity’ (Yr 1 teacher)

‘I enjoyed CRiBS lessons. It was fun learning about Christian beliefs and I learnt a lot as well about how to live. I learnt more about kindness and generosity. Thank you for the last few weeks and I hope you come next year as I have enjoyed everything you have taught us about. It is amazing about how kind and humble Jesus was and I love the effort you are putting in for us to teach us what Jesus did. Thank you.’ (Yr 5 pupil)

‘I have also learnt what is in the bible all thanks to CRiBS because I wouldn't of known what was in the Bible and there are like thousands of people who wrote the bible.’ (Yr3 pupil)

‘I have enjoyed the CRiBS lessons and I am thankful and also I never used to think that much about my life.’ (Yr4 pupil)

Page 2

Conclusion: The REconnect team continues to adapt and respond to the needs of schools, offering the teaching of units and lessons in conjunction with the range of syllabus options that schools are now operating. Some of the team share their time across additional areas such as CAP money workshops and supporting intervention work, alongside the delivery of RE lessons in class. This also enables the CRiBS team to keep present and visible in schools and, therefore, able to continue to engage with the schools in their needs and what CRiBS can offer.

What: Seasonal dramatic presentations written and performed by the REconnect team to provide children with explanations for the true meaning of the Christmas and Easter celebrations. They are delivered in a creative way with acting, puppetry, dance, and often engage the children with actions and singing.

Outputs: 32 schools visited for the Easter play (plus one school who had a recording of the play). 19 schools visited for the Christmas play (plus 14 schools that cancelled due to Covid19 reasons who then watched filmed version of the play and/or the Christmas film from 2020).

Outcomes: Plays and films aim to provide a greater understanding of the reasons why Christians celebrate Christmas and Easter, a greater understanding of what these festivals mean day to day for Christians, and an increased enjoyment of these celebrations in school.

Summary: CRiBS’ dramas, face to face or online, remain a great opportunity to bring to life the reasons for celebrations and are a key part of CRiBS annual delivery programme.

What: ‘Moving Up’ is a 90-minute workshop for children in Yr6 to help prepare them for moving from primary school to secondary school. The workshop includes a video, discussion and opportunities to express how they are feeling about some of the changes with moving to secondary school. In previous years we have delivered these sessions to a whole year group at a time, but due to covid-19, last year we launched ‘Moving Up’ to be delivered in a classroom by one member of stuff.

Outputs: Over 1,000 children reached across the 20 primary schools visited within 49 different classes.

Outcomes:

We asked the children to state whether they agreed with the following statements:

Question	Percentage that agreed
I have had time to think about my move to secondary school.	93.5%
I feel happyor calm about mymove to secondaryschool.	86.1%
I know where I cango for helpat secondaryschool.	90.1%
I enjoyed the workshop	88.1%

We surveyed the observing teachers. Here is what they thought:

We surveyed the observing teachers. Here is what they thought:
Do you feel the workshop:	Percentage that agreed
Gaveyour pupils the opportunityto think about their move to secondaryschool.	100%
Helped mypupils feel more positive about their move to secondaryschool.	100%
Helped my pupils know where theycango for helpat secondaryschool.	100%

Page 3

Sample Quotes:

'It’s okay to be scared worried but you will make new friends. And that you should not change yourself for someone because they are not your Friends.' (Yr 6 Pupil)

'That when you make a good impression on people you can make friends very easily and everyone will like you' (Yr 6 Pupil)

'A really positive workshop, giving the children a very positive outlook on secondary' (Yr 6 Teacher)

'The children were engaged and their concerns were addressed. Thank you for a great workshop!' (Yr 6 Teacher)

'Fantastic workshop - very engaging for the children' (Yr 6 Teacher)

Summary: This year, we continued with our new format of delivering transition support to Yr6s. The amount of bookings increased again compared to last year, meaning even more children reached. It was a highly successful few weeks that resulted in a large amount of children feeling more supported and confident ahead of starting secondary school. We noticed there was a clear difference in how anxious children were at the start of the term compared to after they have had their transition days at their new school.

What: Boys Noise is a 10-week programme for boys struggling with social, emotional, behavioural or personal issues. It consists of small group HeartSense sessions, focussing on emotional education and an after-school club, focussing on team games, social skills and confidence building. We also developed a short bereavement course to support children going through this. Following on from Covid-19, only one school has had the after-school club, so the following data is based on HeartSense.

Outputs: 210 children reached (181 of these for more than 1 programme/term) with 17 programmes delivered across 7 primary schools.

Outcomes: We collect data from the children, teachers and parents, unfortunately due to the lack of clubs; we have struggled to collect a reasonable amount of responses from parents so we were unable to build an accurate set of averages.

Quotes:

'This has changed my life' (child)

'He keeps making strides. He is working so much harder and calming down from upsets so much quicker.' (Teacher about the child above)

'His confidence has grown and grown and in turn his academic abilities have grown too. Thank you for all of your support with him this year.' (teacher)

Area	Children Positve change	Teacher positve change	Combined positve
At ude towards learning	69%	75%	72%
Respectng others	65%	55%	60%
Listening	64%	72%	68%
Handling negatve situatons	56%	65%	60%
Confdence	75%	74%	74.5%
Understanding & expressing emotions	71%	66%	69%
Wellbeing	67%	68%	67.5%
Behaviour at school	64%	62%	63%

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'It helps me talk about my feelings and problems with Boys Noise.' (child)

'He has really struggled with the loss of his Grandad as he was so close, and I strongly believe these sessions have been helping him to deal with this loss. He finds it easier to say when he feels sad about Grandad. He is still coming to terms with the loss but I know that these sessions have helped especially after his bereavement counselling ended. Thank you!' (Parent of a child who has completed our new bereavement course)

Summary: HeartSense has continued to be of vital importance to the schools that have bought into it. It is highly valued by the children we work with, along with their teachers and the senior leadership of the school. Some funding has allowed us to offer some “free trial” packages which has resulted in 2 schools committing long term. 5 of the 6 schools we worked in at the end of this academic year are continuing for next year. The clubs have been of less importance and we are looking at how we promote these going forward. Looking ahead to next year, Boys Noise is merging with b:You under the heading of “Unlimited” meaning that there is a lot more fluidity in what support we can provide for the schools we work in.

What: b:You is a 10-week programme for girls struggling with social, emotional, behavioural or personal issues. It consists of small group HeartSense sessions, focussing on emotional education which teaches social skills and confidence building.

Outputs: 46 children reached within 5 programmes delivered to 2 primary schools.

Outcomes: We collect data from the children and teachers. For the youngest girls (year 2 and some year 3) CRiBS staff completed surveys on their behalf.

	Reported improvement %	Reported improvement %	Reported improvement %
Outcome	Pupils	Teachers	Average
Attitudetowardslearning	67.74%	65.22%	66.48%
Respecting others	48.39%	42.86%	45.62%
Listening	61.29%	59.09%	60.19%
HandlingNegative Situations	38.71%	72.73%	55.72%
Confidence	64.52%	80.00%	72.26%
Understanding andExpressingEmotions	61.29%	58.33%	59.81%
Wellbeing	58.06%	66.67%	62.37%
Behaviourat School	35.48%	47.06%	41.27%
Behaviourat Home	22.58%	N/A	22.58%
Being able to ask for help	54.84%	61.54%	58.19%
How happyIam with myfriendships	51.61%	52.17%	51.89%

Quotes:

'I could not express my feelings, calm down and now I can exsprise (express) my feelings. Now I can calm down easier' (Year 6 child)

'I now know how to deal with arguments. I also learned the best things on making friendships' (Year 5 pupil)

'Before Heartsense I was insecure about myself. Now I am happy!!' (Year 6 pupil)

Summary: It has been good this year to be back to delivering Heartsense in schools. We have seen a lot of after-effects of the pandemic, with a rise in anxiety in girls – especially about coming in to school, similar to what you might expect from reception children. Towards to end of the academic year, there were a number of friendship issues developing. This may be a consequence of the girls missing a large proportion of time together in the previous two academic years. I think this is reflected in the evaluation returns. The best thing about Heartsense over the last academic year has been seeing the girls grow in confidence and communication skills.

Page 5

What: The 2021/22 academic year for Unlimited Secondary work saw our mentoring presence increase within St. Columba’s working side by side to support the young people. This support increased as St. Columba’s and CRiBS have now created a TAC team (Team Around a Child) system which allows us to sit in meetings with external support provisions, such as CAMHS, to create transparent working between provisions and added support for young people. Our mentoring presence will also be in BA come the new academic year, on the other hand after mentoring a student in King Henry was short lived. This academic year also gave us the ability to resume our Christian Unions both in Townley Grammar School and Bexley Grammar School with partial support provided for the Bible Club at St. Columba’s. CRiBS also supported the Clocktower project, organised by Transform Bexley Youth significantly.

Outputs: The number of students that have been mentored between St. Columba’s and King Henry was 18 this academic year. The Christian Union Cohort at Townley Grammar School totalled 25. We have also been requested to facilitate another cohort of students for Christian Union next academic year.

Outcomes: We have not measured outcomes and impact with formal questionnaires this year, but observations from the Unlimited team suggest:

• Improved ability to help stabilise young people’s emotions

• Improved emotional recognition

• Improved mental health

• Improved ability to empathise

• Improved ability to help young people weigh decision-making processes

Which will all help in their emotional maturity.

Quotes:

'I would like to say a massive thanks for today and for supporting us this academic year of CU. You gave me lots to think about and I definitely will have lots of more questions in September haha.' (13/07/2022, Sixth Former, Townley Grammar School)

'The emotional wellbeing and mental health of young people has been hugely adversely affected by the Covid pandemic. As a school we have never experienced the levels of need that are manifesting themselves on daily basis. We consider ourselves blessed to have had our established relationship with CRIBS to turn to, in order to try to meet the needs of our young people. As a school with a Christian ethos it will always be a priority to try to provide help and support that is founded on Gospel principles and we are happy and confident that this is what the CRIBS mentors provide for us. Their work is of immense value to our young people and their care and support for some of our most vulnerable pupils makes a difference as crucial as whether or not they even continue coming into school. Knowing that there is a person available to listen to their concerns and support them through their difficulties makes the world of difference not just in the moment but to their long-term success. In an age where expectations around masculinity can foster toxic attitudes and behaviours the positive role model aspect of the CRIBS mentors who work with us has an impact across the whole school. The compassion and care that is shown to our young men both in regular sessions and their willingness to jump in and give a helping hand at short notice is something which we are immensely grateful for.' (30/03/2022, Assistant Headteacher of Inclusion (SENDco), St. Columba’s)

Summary: This year has seen further growth in the mentoring programme with encouraging responses to the work being done. The Coronavirus pandemic has had a particularly significant impact on the work in secondary schools.

Page 6

CRiBS was keen to be back as a key supporter of Lark in the Park, a community event in Sidcup providing holiday club activities to a total of 500 different children over a 10-day period. Unfortunately, again as a result of the pandemic, Spark in the Park took the view not to proceed in their usual manner switching to online delivery.

Throughout our 29th year CRiBS exhibited a readiness and the capability to adapt its services to meet the needs of the schools we serve. The result of the Coronavirus pandemic has meant that the needs have increased, in particular for mentoring. Nevertheless CRiBS endeavoured to bring support, encouragement and hope, informed by our faith perspective, to the lives of children and young people across the area.

Governance

The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor the activities of the Charity. In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission. New Trustees are recruited and appointed by a majority of existing Trustees. One Trustee resigned this year.

Financial Review

Incoming resources during the year amounted to £280,381 and resources expended £280,600 giving rise to a deficit of £219 for the year.

The fund balances carried forward at 5th April, 2022 were £212,516.

CRiBS remains grateful to a range of funders. Some are interested in the Christian principles that underpin our work, others are interested in impact-based approaches, others like preventative work or work that gets behind difficult behaviours to dealing with hurts and anger. We are delighted to pool the resources of churches, individuals, businesses and trusts to deliver projects that help children and young people to reach their potential. Some funders prefer to remain anonymous and others like to be listed, in all cases we are extremely thankful. We would particularly like to thank the following:

All Churches Trust, ASDA Stores Ltd, Harenc Community Trust, Marsh Charitable Trust, Shared Endeavour Fund, Souter Charitable Trust, The Evening Standard Dispossessed Fund - Save London Lives, The Fellowship of St John (UK) Trust Association, The Kent Community Fund, The MSE Charity, The National Lottery Community Fund and TNLCF Bexley Giving Scheme.

We also thank the many individuals and churches that have continued to support the work of CRiBS Charitable Trust.

Reserves Policy

The reserves policy takes on guidance from various sources, in particular, Trustees looked at the 4 C’s of reserves planning, namely; Contingency, Cash-flow, Commitment and Closure.

CRiBS has grown as a Charity over the last 29 years and its liabilities and responsibilities to staff have inevitably increased too. The Trustees therefore suggested the reserves figure be two times monthly expenditure i.e. £50,000.

If free assets fall below this level, Trustees expect to be alerted so that they can decide on what action is necessary.

Page 7

The team's current headquartets is a set office5 which have klndly been loaned by St Columba's BoJ6' School. a secondary school in Bexleyheath. We hold a memorandurn of understandlng that (xn remain untll Semember 2024 lthls may be extended). but should the headshlp or sclwl pollcy change we may be asked to leave at any tlme With three months. notlce. ThLs sRuation could leave CRIBS with a rfftd to ownise sultable rev placement office accommodation at fairty short notice. Therefo￿ the majority of the pr ceeds from the sale of a gffted property In 2013 are held In a reserve conlngency tsnd sp cifically to finance new premises. rf required. Rlsk •tat•m•rt The Trustees have revlewed the rlsk5 to whkh a small charity opwatlng ryth few employees and wo￿ng In the communty 15 exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis. We opernte a Safeguarding Pdky cover- ing all pw50nnel whether emplojpd or volunteerin& Carity law requlres us as Trt￿ee$ tu prepare financial 5tstements for each accounting year whlch give a true and falr vlew of the state of the charity and of its income and expenditure fortheyear. L Selectsultable accountlng p￿￿e5 and apptythem COr￿[s￿ntIY 2. Make Judgements and estimates that are rtssonable and prudert 3. Stste whether the appllcable accountlng stsndards have teen followed, subjectto any material departures disclosed and explained in the accounts. 4. p￿pare the financial statemonts on a going concern basls unless It Is Inappropriate to presume that the charity wlll continue in business. We a￿ responsible for keeping adequate accounting records which dlsck)se w5th reasona- ble acoJrncy at any time the financial ptsition of the company and enable us to ensure that the financlal ststements compty with the Companies Act 2006. We also have a reSpO￿bIlIty to safeguard the assets of the charty and to take reasonable steps to prevent fraud or any other iTregularibe5. Thls ￿p￿( was appro*d bythe Tntstees on: and slgned on their behalf br. Martln Andrews Chair of Board of Trustees Company RegIStra￿on Number. 05947379 Paga 8

CRIBS CHARITABLE TRUST IA company Ilmlt•d by guarnnts•} INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 5 APRIL 2022 Independont •xarnln•Vs rnport to th• Tn￿ of Crkn Charllable Trust fth• ch¥1 I r8POrt lo the charity Trnstees on my exan￿￿ of Ihg a¢cThmts of the charfty torth8 ￿r 8nd8d 5 Apdl 2021 R8sponslbllltl•s and basll of rI￿rt As Ihe Trusl8es of the charfty (and Ils dlrgctrys for the purpcw of cornpany tthvl JDU arn respmslble for the Preparati￿ of the accounts In accordance with thg requirements ofthe Companles Acl 2¢Th Ilhe 2006 ACVI. HaAng satlsfied that the acc#)ffits of the charfty are rnt fowITod to be aud￿ under Part 16 of th8 2006 A¢t and are 81￿1b10 for irrflependont 8xaThdrth. I report In respgct of my examlnatl¢Jn of Ihe cbarWs accounts carri8d oul under secllon 145 of Ihe Charrtses Act 2011 (Ihe 2011 Acf). Sn canying Lxrt my examiiation I have foll(ywgd Ihe Directions gr￿1 by the Charity Comrriwin uTrJer section 145(51{bl of the 2011 Act. Ind•p•ndent examln•rfs stat•rn•nl Slnce tho thaiiW5 g￿>sB iTKome exceeded £250.(KIO w eyAminer must b• a m8mb8r of a body Isted In s•cUM 145 of the 2011 I confimi Ihat l am qualtrml to u¥Kiartake ItrK7 examlnatlon b9cause I a m￿ber of Chartered Inslltute of Certtfml A(xountants. whlch 55 of the Ilste(I tthies. I have Completed my ex8Th￿n8￿0n. I c<¥thD ltst rn malters have COTM to my att￿til￿ in Conned1￿ wllh Ihe examlnation g￿1[Vj mo causè lo belleve: accDuntlng records V•Yre TrJt kepl in respect ofthe c• as rnquired by 5e¢liM 386 ofthe 2006 Actr, or the accounts do Mt acccrd with those remtds", or the ac¢ounts do not compty W￿1h the a(Xy)￿t¥¥j reqwemants of seclw)n 396 of the 20￿ Act other than any requlrement that Ihe a¢wints w a and f wl is not a matter CA)nsldered as of an Independent examInall￿. or the accounts hav8 not been prepared h) acc{￿ llh ts meltK)ds and wlnclplg5 of the Statement of Recommended Practice for and rnporfing by charitiB5 [ap￿1¢able to d)ariUes Prepaiing Iheir actounts In acCo￿ance with Ihe Fnand81 Reporling SI￿da￿d app1icxb￿ in the UK and Republic af Iraland IFRS 1021]. I have no concems WKI have o)m8 across otlw mattws kn o)Methn wtth ts examlnatlon to Twhlch attenlion 5houhJ ￿ dra￿ #i this report to enable a proper ￿derstanth￿g of the xowbts lo be reathed. Thls rnport 1$ mado solèly to the chaws Tnts1￿$, as a body. kn acrordanc8 wth Part 4 of the Charfile8 (Accounts and Reports) RegUla￿on5 2008. My work has b￿n undertaken so that I mlght stste to Ihe chantys Trustees those matters l am required to stale to them in ￿ iThJependent examir*s arKI for no other purpose. To the lullest exlent pe￿I￿0d by law. I do not accept or assume reSP￿￿1b1Iity to anyone other than the chartty and tha c Signed: led: 14 Deceth 2022 Umesh Patel FCCA 4 Green Lang Bu51n8ss Park 238 Green Lane L[￿dOn SE9 3TL Pag8 9

CRIBS CHARITABLE TRUST (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 5 APRIL 2022

Note Income from: Donations and legacies 3 Charitable activities 4 Investments 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net income/(expenditure) before net (losses)/gains on investments Net (losses)/gains on investments Net income/(expenditure) Transfers between funds 16 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward	Unrestricted funds 2022 £ 145,767 57,411 3,405 206,583 117,301 117,301 89,282 (130) 89,152 (48,430) 40,722 151,803 40,722 192,525	Restricted funds 2022 £ 70,128 3,670 - 73,798 163,299 163,299 (89,501) - (89,501) 48,430 (41,071) 61,062 (41,071) 19,991	Total funds 2022 £ 215,895 61,081 3,405 280,381 280,600 280,600 (219) (130) (349) - (349) 212,865 (349) 212,516	Total funds 2021 £ 322,926 17,788 2,591
				343,305
				278,958
				278,958
				64,347 14,762
				79,109 -
				79,109
				133,756 79,109
				212,865

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 13 to 26 form part of these financial statements.

Page 10

(A company limited by guarantee) REGISTERED NUMBER: 05947379

CRIBS CHARITABLE TRUST

BALANCE SHEET AS AT 5 APRIL 2022

Note Fixed assets Tangible assets 11 Investments 12 Current assets Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 16 Unrestricted funds 16 Total funds	8,090 121,766 129,856 (1,383)	2022 £ 12,124 71,919 84,043 128,473 212,516 212,516 212,516 19,991 192,525 212,516	2,348 127,950 130,298 (5,673)	2021 £ 16,191 72,049
				88,240 124,625
				212,865
				212,865
				212,865
				61,062 151,803
				212,865

The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

Page 11

(A ¢Mipary Ilmlt•d by gu•rnnl••) REGISTERED NUMBEIL" 0594TJ79 BALANCE SHEEf (COPrnNUED> The financ1 statements wern approved KI for lssuo ty Iho Tr￿te8$ on 13 DeGemb8r 2022 and slgned on beh*f by. MartSn Andrews (Chalr of Truste05) Pago 12

CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

1. General information

CRIBS Charitable Trust is a charitable incorporated organisation registered with the Charity Commision of England and Wales. The members of the company are the Trustees named on page 1. In the event of the charitable incorporated organisation being wound up, the liability in respect of the guarantee is limited to £10 per member of the charitable incorporated organisation.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Cribs Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Page 13

CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

2. Accounting policies (continued)

2.3 Expenditure (continued)

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Motor vehicles - 25% on reducing balance basis Fixtures and fittings - 33% on reducing balance basis

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of financial activities.

2.6 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the statement of financial activities.

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

2. Accounting policies (continued)

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.

2.10 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 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.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

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 costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 15

CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

3. Income from donations and legacies

Unrestricted funds 2022 £ Donations 145,767 Total 2021 222,511	Restricted funds 2022 £ 70,128 100,415	Total funds 2022 £ 215,895 322,926	Total funds 2021 £ 322,926

4. Income from charitable activities

Unrestricted funds 2022 £ Income from charitable activities 57,411 Total 2021 17,788	Restricted funds 2022 £ 3,670 -	Total funds 2022 £ 61,081 17,788	Total funds 2021 £ 17,788

5. Investment income

Unrestricted funds 2022 £ Investment dividend and interest 3,370 Bank interest received 35 Total 2022 3,405 Total 2021 2,591	Total funds 2022 £ 3,370 35 3,405 2,591	Total funds 2021 £ 2,591 -
		2,591

Page 16

CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted funds 2022 £ Direct costs 117,301 Total 2021 214,525	Restricted funds 2022 £ 163,299 64,433	Total funds 2022 £ 280,600 278,958	Total funds 2021 £ 278,958

7. Analysis of expenditure by activities

Direct costs Total 2021	Activities undertaken directly 2022 £ 258,857 254,286	Support costs 2022 £ 21,743 24,672	Total funds 2022 £ 280,600 278,958	Total funds 2021 £ 278,958

Page 17

CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

7. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs Bought in services and resources Cost of fund raising events Volunteer expenses, events and outing costs Travel and sundry costs Total 2021 Analysis of support costs Depreciation Insurance and utilities Printing, postage and stationery Staff training and uniforms Vehicle running expenses Computer consumables Independent examination and payroll Donations Catering Sundry expenses Legal fees Repairs Total 2021	Activities 2022 £ 253,945 2,383 24 2,156 349 258,857 254,286 Activities 2022 £ 4,067 2,474 3,904 1,283 4,586 1,475 1,740 150 165 1,580 - 319 21,743 24,672	Total funds 2022 £ 253,945 2,383 24 2,156 349 258,857 254,286 Total funds 2022 £ 4,067 2,474 3,904 1,283 4,586 1,475 1,740 150 165 1,580 - 319 21,743 24,672	Total funds 2021 £ 250,653 3,042 15 556 20
			254,286
			Total funds 2021 £ 5,435 1,940 4,769 505 3,530 4,582 1,620 150 - 1,301 840 -
			24,672

Page 18

CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

7. Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

8. Independent examiner's remuneration

	2022	2021
	£	£
Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts	1,020	1,020

9. Staff costs

Wages and salaries	2022 £ 253,945 253,945	2021 £ 250,653
		250,653

The average number of persons employed by the charity during the year was as follows:

	2022	2021
	No.	No.
Staff	12	14

No employee received remuneration amounting to more than £60,000 in either year.

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2021 - £NIL) .

During the year ended 5 April 2022, no Trustee expenses have been incurred (2021 - £NIL) .

Page 19

CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

11. Tangible fixed assets

Cost or valuation At 6 April 2021 At 5 April 2022 Depreciation At 6 April 2021 Charge for the year At 5 April 2022 Net book value At 5 April 2022 At 5 April 2021 12. Fixed asset investments Cost or valuation At 6 April 2021 At 5 April 2022 Net book value At 5 April 2022 At 5 April 2021	Motor vehicles £ 28,378 28,378 12,416 3,991 16,407 11,971 15,962	Fixtures and fittings £ 8,456 8,456 8,227 76 8,303 153 229	Total £ 36,834
			36,834
			20,643 4,067
			24,710
			12,124
			16,191
			Listed investments £ 71,919
			71,919
			71,919
			71,919

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CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

13. Debtors

Due within one year Prepayments and accrued income Tax recoverable	2022 £ 4,500 3,590 8,090	2021 £ - 2,348
		2,348

14. Creditors: Amounts falling due within one year

Bank overdrafts Accruals and deferred income	2022 £ - 1,383 1,383	2021 £ 152 5,521
		5,673

15. Financial instruments

	2022	2021
	£	£
Financial assets
Financial assets measured at fair value through income and expenditure	121,766	127,950

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CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

16. Statement of funds Statement of funds - current year

Unrestricted funds Designated funds Boys Noise General funds General Funds Total Unrestricted funds Restricted funds General Boys Noise/b:You leaders Boys Noise/b:You packages Mentoring Boys Noise/b:You clubs Boys Noise/b:you - Swanley Respect CAP Money Equipment Boys Noise - Van Moving up Reconnect	Balance at 6 April 2021 £ 28,642 123,161 151,803 - - 5,550 - 34,211 5,000 - - 339 15,962 - -	Income £ - 206,583 206,583 3,400 5,750 10,000 24,135 9,837 - 1,424 4,752 - - 4,500 10,000	Expenditure £ - (117,301) (117,301) (3,400) (5,750) (11,170) (26,490) (89,001) (5,000) (1,424) (5,874) (339) (3,991) (4,500) (6,360)	Transfers in/out £ (28,642) (19,788) (48,430) - - - 2,355 44,953 - - 1,122 - - - -	Gains/ (Losses) £ - (130) (130) - - - - - - - - - - - -	Balance at 5 April 2022 £ -
						192,525
						192,525
						- - 4,380 - - - - - - 11,971 - 3,640

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CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

16. Statement of funds (continued)

Statement of funds - current year (continued)

Total of funds	Balance at 6 April 2021 £ 61,062 212,865	Income £ 73,798 280,381	Expenditure £ (163,299) (280,600)	Transfers in/out £ 48,430 -	Gains/ (Losses) £ - (130)	Balance at 5 April 2022 £
						19,991
						212,516

Page 23

CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

16. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds Designated funds Boys Noise Koru General funds General Funds Total Unrestricted funds Restricted funds General Taking off Boys Noise/b:You leaders Boys Noise/b:you computers Boys Noise/b:You packages Mentoring Boys Noise/b:You clubs Boys Noise/b:you - Swanley	Balance at 1 April 2020 £ 28,642 - 28,642 82,082 110,724 - 1,022 - - 400 - 117 -	Income £ - 500 500 242,390 - 6,000 11,659 10,000 625 10,167 8,365 39,003 5,000	Expenditure £ - (556) (556) (216,017) (216,573) (6,000) (12,681) (10,000) (625) (5,017) (8,365) (4,909) -	Transfers in/out £ - 56 56 (56) - - - - - - - - -	Gains/ (Losses) £ - - - 14,762 14,762 - - - - - - - -	Balance at 5 April 2021 £ 28,642 -
						28,642
						123,161
						151,803
						- - - - 5,550 - 34,211 5,000

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CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

16. Statement of funds (continued)

Statement of funds - prior year (continued)

Respect CAP Money Equipment Boys Noise - Van Total of funds	Balance at 1 April 2020 £ - 210 - 21,283 23,032 133,756	Income £ 5,696 - 3,900 - 100,415 100,415	Expenditure £ (5,696) (210) (3,561) (5,321) (62,385) (278,958)	Transfers in/out £ - - - - - -	Gains/ (Losses) £ - - - - - 14,762	Balance at 5 April 2021 £ - - 339 15,962
						61,062
						212,865

17. Summary of funds

Summary of funds - current year

Designated funds General funds Restricted funds	Balance at 6 April 2021 £ 28,642 123,161 61,062 212,865	Income £ - 206,583 73,798 280,381	Expenditure £ - (117,301) (163,299) (280,600)	Transfers in/out £ (28,642) (19,788) 48,430 -	Gains/ (Losses) £ - (130) - (130)	Balance at 5 April 2022 £ - 192,525 19,991
						212,516

Page 25

CRIBS CHARITABLE TRUST (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

17. Summary of funds (continued)

Summary of funds - prior year

Designated funds General funds Restricted funds	Balance at 1 April 2020 £ 28,642 82,082 23,032 133,756	Income £ 500 242,390 100,415 343,305	Expenditure £ (556) (216,017) (62,385) (278,958)	Transfers in/out £ 56 (56) - -	Gains/ (Losses) £ - 14,762 - 14,762	Balance at 5 April 2021 £ 28,642 123,161 61,062
						212,865

18. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted funds 2022 £ Tangible fixed assets 12,124 Fixed asset investments 71,919 Current assets 109,865 Creditors due within one year (1,383) Total 192,525 Analysis of net assets between funds - prior year Unrestricted funds 2021 £ Tangible fixed assets 16,191 Fixed asset investments 72,049 Current assets 69,236 Creditors due within one year (5,673) Total 151,803	Restricted funds 2022 £ - - 19,991 - 19,991 Restricted funds 2021 £ - - 61,062 - 61,062	Total funds 2022 £ 12,124 71,919 129,856 (1,383)
		212,516
		Total funds 2021 £ 16,191 72,049 130,298 (5,673)
		212,865

Page 26