REGISTERED COMPANY NUMBER: 06113676 (England and Wales) REGISTERED CHARITY NUMBER: 1122852
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
FOR
ABANDOFBROTHERS
Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
ABANDOFBROTHERS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
| Page | |
|---|---|
| Report of the Trustees | 1 to 11 |
| Independent Examiner's Report | 12 |
| Statement of Financial Activities | 13 |
| Balance Sheet | 14 to 15 |
| Notes to the Financial Statements | 16 to 28 |
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
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 2021. 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
Mission statement
We believe that every man has the right to a life with meaning, purpose and belonging and holds a social responsibility to be an active agent of positive change in the world. We see it as our responsibility to connect, inspire and train groups of men to collectively address the problem of young male disaffection in their local community. Our long-term goal is to establish responsible and enduring communities resourced to meet the needs of the localities in which we work.
Public benefit
The trustees certify that they have had and paid due regard to the Charity Commission guidance on public benefit in deciding what activities the charity should undertake. This they believe is demonstrated in this report.
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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
ACHIEVEMENT AND PERFORMANCE Charitable activities
Activities
The trustees see the best long-term solution to tackle the problem of young male disaffection through mentoring and rite of passage work delivered by enduring groups of male mentors. Our work focuses on particular localities and aims to provide a vehicle for men to draw together in a common cause and a collective reclamation of social responsibility. The work carried out by abandofbrothers can be broadly categorised into the following groups of programmes:
Mentoring , one-to-one and group-based mentoring, both in-person and remotely. Includes goal setting, personal accountability, non-violent conflict transformation work, personal narrative development (especially those areas that are not working for the young men), emotional literacy, anger management.
Rite of passage work , a contemporary and intensive weekend residential including emotional breakthrough work, physical challenges and robust discussions to find out what it takes to be a man in current times.
Community building , it takes time, care & skill to heal the wounds of the past, change core beliefs and behaviours and even longer to establish new ways of being. Regular interventions in manageable and focussed blocks, delivered by competent mentors who genuinely care, create a supportive framework. By establishing enduring groups of trained male mentors into the fabric of a community, the young men have access to life-long support that reaches beyond our structured programmes.
Hurt people, hurt people
Our programmes are evidence-led, trauma-informed, and designed to support the recovery from and prevent the occurrence of Adverse Childhood Events (ACES). The trustees always ensure that the programmes we undertake align with our charitable objects and aims. Our ambitious aim is for every man to live a life with meaning, purpose and belonging.
The Barrow Cadbury Trust report describes how the male brain continues to mature in the areas of psychosocial competency into the mid-20s. Psychosocial maturity has a link to levels of empathy; thus, we work to create awareness on the impact of one's actions & develop personal accountability & integrity.
How we work
The charity delivers its charitable aims in three ways:
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through direct delivery in the community by harnessing the goodwill of groups of trained volunteers.
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through in-house direct delivery in partnership with the National Probation and Prison Services, Leaving Care and supported housing initiatives.
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through public awareness activity to engender compassion for disenfranchised young men and highlight our social responsibilities.
Whom we work with:
abandofbrothers (ABOB) works with young men aged 18-25, involved in the criminal justice system (CJS).
We also work with young men aged 18-25 from social groups known to be at a heightened risk of entering the CJS. These are young men who have a connection with the care system, are homeless, live in supported accommodation, are refugees, war veterans of the BAME or traveller community.
Referral partners and engagement with young men
Probation
We work closely with probation officers and Integrated Offender Management (IOM) teams.
The Courts
Engagement on our programmes supports young men to meet community sentencing conditions laid out by the courts
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
Prisons
The first 30 days after release find young men most vulnerable to suicide and reoffending. We work with prison leavers and young men on day release from open prisons.
Homeless & housing projects
All the stats make it clear that secure housing is a vital element towards getting a job and building a life away from crime.
Peer referrals
Peer influence is a significant factor contributing to recidivism. Increasingly young men are self-referring having known somebody from their social circle who graduated from our programmes.
Leaving Care Team
People leaving care are over-represented in the CJS. 30% of offenders have had contact with the care system whilst only making up 1.5% of the population. A sharp drop in support upon reaching 18 and a complete exit from the care system aged 24 means incredible hardship for those young men who have not been able or hitherto unwilling to build healthy and enduring relationships in the community.
Refugee support projects
Vulnerable to exploitation, refugees often have PTSD and face particular challenges building community.
Our commitment to community building and personal development have always been the primary purpose of abandofbrothers' work with groups of male volunteers to support at-risk young men in their local area. Societal and governmental responses to the coronavirus pandemic shook our daily lives, and the way we connected was severly interrupted. Shaken as individuals and as an organisation, we were called to adapt and respond. We took steps to evaluate and redesign how we worked in a way we wouldn't have done under less pressing circumstances. Keen not to grasp for desperate solutions in response to desperate times, we grieved and rallied to consider our options. We developed and restructured our programmes to support our volunteer mentoring communities to deliver mentoring one-to-one and, where possible, face-to-face.
Coronavirus (COVID-19)
The pandemic has raised many societal challenges that would have been unimaginable a short time ago. While the crisis has been referred to in the media as a 'leveller', the reality is that social inequality has been exacerbated and amplified by the pandemic and will have long-lasting implications for the most vulnerable in society, including young men in the criminal justice system.
The criminal justice system is facing a strange hiatus; on the one hand, criminal trials have been delayed, arrests are down, and prisons are participating in 'early release schemes', while on the other existing issues of poverty, mental health, domestic abuse and county lines drug trafficking are areas of acute risk for young adults.
Long term challenges in the criminal justice system
An incoherent strategy
Prison inspectors find prisons fail to deal effectively with young adult prisoners, missing opportunities to help them rehabilitate. The report, "Outcomes for young adults in custody", concludes that HMPPS places most young adults in adult prisons without any coherent strategy and with little understanding of how young men in their early 20s mature.
A system struggling to cope
Crest modelling suggests that the drive to recruit an extra 20,000 police officers will lead to more arrests and more prosecutions, adding to a backlog of court cases that have grown during the pandemic. By 2024, the backlog will be "unmanageable", with a four-fold increase in Crown Court cases, compared to 2019, and 10 times as many cases in Magistrates' Courts, according to the analysis, first published in October.
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
Heightened suicide risk to men on probation
The England and Wales male suicide rate is 16.9 deaths per 100,000, three times higher than for women. Suicides of men on probation stood at 136.3 deaths per 100,000. An eightfold increase. 9% of all male suicides are men on probation, and 14% of fatalities occur within 28 days of release.
Changes in Probation
The Ministry of Justice has decided to re-nationalise the entire probation service. This is a massive issue for us and the wider sector. Abandofbrothers has spent many years building relationships with the private providers and were in a prime position to benefit from the new contracts that were going to be issued for an April 1st 2021 start. We now go back to the beginning. Austerity measures have meant we have seen a drop in statutory funding from 80% in 2014 to just 6% today.
Engagement challenges
Engagement with young men continues to be a challenge. Limitations on face-to-face contact and young men's reluctance to engage over zoom mean we need to explore and evolve other ways to engage our young men remotely. Therefore, we face the challenge of implementing accessible and attractive digital support services for our young men.
The relevance our work has in current times
We have already described the increased hardships affecting our beneficiaries and how the factors leading to criminalisation and recidivism are amplified along with the broader subsequent fallout for society. We are doubling down on our commitment to deliver relevant and sustainable support where it's needed most.
At its simplest, our work concerns individuals and groups of men who care about the welfare of young men and our communities. Men who are willing to give their time to support troubled young men build successful lives away from crime. However dire the current situation, this approach offers genuine hope in the face of loneliness and hopelessness.
Our mentor training prepares men to make a successful connection with our beneficiaries - young men who can so quickly be put off or triggered by well-intended but clumsy or insensitive words. We aim to build on this connection so that a young man can begin to draw from and lean into our support networks.
Practical support for young men
Even before we get into the realms of personal development, we know that many practical issues around housing, employment, personal safety, staying out of trouble etc., will be more immediately pressing. Evaluation results strongly indicate that the personal connection we make with the young men and our coaching methods and community connections make us valuable and trustworthy allies in helping to meet basic needs for food, shelter, and gainful employment.
Personal development work rooted in community
Personal development work in these times is particularly needed because we have not faced anything like this in living memory; therefore, building a resilient, reliable, and strong sense of who we are helps us navigate these unprecedented times.
Knowing our limits and regulating our trauma responses means we make better decisions, are more grounded, and take care of ourselves and the people around us. Developing good values and self-respect takes work. Learning about ourselves is a crucial way to harmonise with the things that matter to us.
With personal development work, we support young men to strengthen what works and mitigate, heal, and end behaviours that do not work for them. This leaves men far better equipped to cope with current and future difficulties.
Saving lives
Importantly, we show young men that change is possible, and regardless of where a young man may find himself or how he might feel about the world and his place in it - his life can be different. Our weekend rite of passage intervention and mentoring programmes are a powerful catalyst that supports significant personal healing and lets the young men know that further recovery is possible. The ways young men view personal struggles are seen differently, and therefore their outlook on life is seen with new possibility. We know that this is a crucial insight for many men and directly attributable to preventing suicide and re-building lives.
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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
Need for community
We are only now able to see a hint of what life will look like emerging out of lockdown. The need to pull together and take responsibility for stewarding the healthy growth and integration of our young men into society is nothing less than a vital aspect of creating a world that is good for everyone.
Highlights from 2020/21
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1004 face to face mentoring meetings for young men delivered
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93 older male mentors received 424 hours of initial mentor training
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Mentoring and community development across ten localities
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Mentoring for London men on probation delivered remotely by volunteers from around the country. Forty-two men received remote individual mentoring, and 35 attended group mentoring.
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Volunteers gave over 21,000 hours.
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Twenty-five volunteers graduated from our intensive 10-day leadership programme in our approach and methodology.
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Volunteer-led Community Connection and Development Zoom sessions are held nationally every Sunday morning.
Programme development
We intensified our one-to-one mentoring programmes, improved our volunteer onboard induction journey, and streamlined how we use IT to support communication and deliver our programmes.
FINANCIAL REVIEW
Our Financial Position and Looking Forward
During the year, the net funds raised from charitable trusts, wealthy individual donors, corporations, statutory bodies and the general public was just over £280,000. Leaning into the government furlough scheme, we offset our salary expenditure by just over £100,000. We carried forward just under £170,000 funds from the previous financial year (2019/20) and spent £277,333 in 2020/21.
Lockdown measures interrupted the delivery of our programmes which reduced our operating expenditure. We worked closely with our investment partners to repurpose our funds to meet the drastic changes in our working environment, postponing spending as necessary. The net result is that we carried forward just over £274,000 into the financial year 2021/22.
Although our direct debit income via individual giving dipped by 5% over the initial lockdown, we have seen it bounce back to previous levels and it continues to show a steady growth of 2% year on year, bringing in just over £43,000.
We started the 2020/21 year with a pipeline of £155,00 of unrestricted and £35,000 of restricted funding from multi-year grants, regular direct debits, and wealthy individual investors. Going into the 2022/23 financial year, we have so far secured £195,000 of unrestricted and £31,000 of restricted funding.
As a result of our partnership with London CRC probation based on Askew Road, we generated £20,000 in trading income.
Investment policy and objectives
The Memorandum of Association allows the trustees to deposit or invest funds in any manner (but to invest only after obtaining advice from a financial expert and having regard to the suitability of investments and the need for diversification).
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
FINANCIAL REVIEW
Reserves policy
The trustees regularly review the finances, budgets and spending against budget together with a monthly cash flow analysis. The Senior Leadership Team has examined the charity's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of the expenditure. The budgeted expenditure for 2021/22 is £450,000, and therefore the target is £112,500 to £225,000 in general funds.
The reserves are needed to meet the working capital requirements of the charity. The Senior Leadership Team is confident that at this level, they would be able to continue the charity's current activities in the event of a significant drop in funding. The present status of unrestricted reserves stands at £97,000, and we are budgeted to hold £68,000 by year's end. Although the strategy is to continue to build reserves through planned operating surpluses, the Senior Leadership Team is well aware that it is unlikely that the target range can be reached for at least three years. In the short term, the Senior Leadership Team has also considered the extent to which existing activities and expenditure could be curtailed, should such circumstances arise.
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
FUTURE PLANS
The Trustees intend to maintain their current strategy of working closely with local male mentors to work with young men connected to the criminal justice system. Achieving a high standard of programme delivery is a constant aim whilst reaching as many young men and communities in need as possible.
The Senior Management Team continue to review and develop our programmes to ensure that they remain relevant for our young men's development whilst resourcing our volunteers to steward their journey into adulthood and integration into our communities.
Our future plans are financed primarily from Trust Funds and grants. We plan to continue to develop new and existing partnerships looking to provide a sound infrastructure for the delivery of our programmes and establishing multi-year arrangements where appropriate. We plan to build our Patron's Programme further to communicate the value of our work to wealthy individuals and offer them a way to invest in society. We also plan to lean into our established network within the Probation Service to reinvigorate the delivery of in-house programmes whilst also generating traded income. We continue to monitor steadily growing donations from the general public via direct debits to seek viable plans to invest and develop this income stream. We plan to build and launch a corporate offering of our personal development, community-building and leadership programmes.
We develop an organisational culture that values philanthropic giving by building on a growing capacity to attract investment at a community project level by supporting ownership of local fund development.
The Senior Management Team intend to build on the success of our 'Quest for Community' programme by extending our links within the Criminal Justice System, Leaving Care and other support organisations working with our focus group. We remain committed and creative to ensure that we reach and engage the young men who need our help the most.
We plan to add two further community projects to bring our total number to eleven over the coming year. In support of this and future growth, we continue to advance our franchise model and policies to aid the onboarding and development of communities supported by a fit-for-purpose and robust IT infrastructure to support our operations and communications.
We plan to invigorate our operations within London by working closely with local men to develop initiatives relevant to the communities and the urban landscape.
Our commitment to personal and social development continues to be met by continued investment in training our volunteers to maintain a high standard of mentoring, personal conduct and leadership.
We continue to build partnerships to help establish three regional and purpose-built sites to host our rite of passage and mentor training programmes in the South-East, Cornwall and Midlands. We will draw up a concept and business plan to develop an eight-acre woodland site in Sussex which we have on a long-term lease. An essential part includes making the sites available to social enterprise and community initiatives for nature-based activities.
Our commitment to resource communities to take local responsibility is supported by a governance structure that draws on sociocratic principles. This allows for decisions to be influenced by the people affected by them whilst maintaining operational agility.
We continue to value impact measurement by maintaining a steady course in evolving our practice and infrastructure to improve our decision-making and better communicate our work's value.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
Abandofbrothers was incorporated on 19th February 2007 (registered company number 6113676).
It received charitable status on 18th February 2008 (registered charity number 1122852).
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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Charity constitution
The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 19th February 2007 as amended by special resolution dated 14th December 2007.
Recruitment and appointment of new trustees
The directors/trustees are listed in this report.
The number of directors shall not be less than 3 (unless otherwise determined by ordinary resolution) shall not be subject to any maximum.
At each annual general meeting one thirds of the directors or, if their number is not three or a multiple of three, the number nearest to one third must retire. A director retiring may stand for re-election.
Board Development
The year 2020/21 saw a transition across the leadership of the organisation, whilst retaining a responsible continuity. Nathan Roberts, the Chief Executive of the charity since its incorporation, stepped down from his role and joined the Board of Trustees as Vice Chair. The executive responsibilities for the organisation are now undertaken by the Executive Board of James Wong (Chief Development Officer), Dan Hartley (Chief Operations Officer) and Conroy Harris (Chief Executive Officer) who were appointed through a rigorous selection process to the respective roles. Whilst new to their roles, they are each experienced volunteers and professionals within the organisation and have been integral to the development of the charity to date. At the board level, Rowen Bainbridge stepped down as Chair of the charity and Rob Alcroft was elected in his place. Rob had already served three years as a Trustee and has had previous experience professionally supporting the charity.
The Board of Trustees meets quarterly and every meeting is attended by the full Executive Board as well as an elected representative of the abandofbrothers Council (a group of representatives from every established community around the country). This representation induces a robust accountability to the organisation, both staff and volunteers. A key strategic objective for the development of the Board of Trustees is recruitment of new Trustees following an assessment of the most pertinent skills required for building the future of the organisation.
Organisational structure
The Trustee Board is made up of Chairman and four trustees. As 'guardians of purpose', they make sure that all decisions put the needs of our beneficiaries first. They safeguard the charity's assets - both physical assets, including property, and intangible ones, such as its reputation. Upon handing over the reins, former CEO Nathan Roberts joined the trustee board in December 2020 for continuity.
Formed in December, the Executive Leadership Team meets weekly and is responsible for the strategic direction and policy of the charity. The Executive Leadership Team is made up of three members who come from various backgrounds relevant to the work of the charity. Two members from the BAME community with a lived experience of the criminal justice system. The Chief Executive is responsible for ensuring that the charity delivers on our specified objectives The Chief Operating Officer (COO) is responsible for day-to-day delivery. The Chief Development Officer (CDO) is responsible for partnerships, strategy and fund development.
The Senior Leadership Team meets once a week and brings together the Executive Team with three additional members: Head of Education and Training, Head of Mentoring and Head of Operations and Systems.
Decision making
Decisions are made by a simple majority, and if there is an equality of votes, whether as a show of hands or on a poll, the person who is chairing the meeting shall have a casting vote in addition to any other vote he or she may have.
Tasks are delegated to the core team who report to the directors each quarter. Progress is monitored by the directors at each meeting.
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
STRUCTURE, GOVERNANCE AND MANAGEMENT Induction and training of new trustees
Most trustees are familiar with the practical work of the charity. They are encouraged to attend a contemporary rite of passage experience either on our 'Quest for Community' (QfC) rite of passage weekend residential training or an alternate but comparable training for our female trustees. All male trustees are encouraged to staff our QfC weekend once a year. All trustees are encouraged to attend at least a community 'Homecoming' celebration annually, marking the end of the QfC programme.
Additionally, new trustees are invited to partake in the mentor training and be mentored by one of our volunteers and mentor one of our young male beneficiaries.
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.
Risk management takes place annually by the committee.
Voluntary help and gifts in kind
The trustees are deeply grateful to the hundreds of volunteers who have helped through mentoring young men, staffing our programmes, coordinating local operations, local fund development and in particular, our community conductors who lead on and oversee the integrity of local programmes. Each of our community projects has a team of around 25 volunteers and would be unable to operate without their generosity and commitment.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
06113676 (England and Wales)
Registered Charity number
1122852
Registered office
44 Grand Parade Brighton East Sussex BN2 9QA
Trustees
R H Bainbridge (resigned 8/12/2020) S C Sanham R S Williams R E Alcroft K I F Khan N M Roberts (appointed 22/2/2021)
Independent Examiner
John Thacker FCA DChA Institute of Chartered Accountants in England and Wales Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
REFERENCE AND ADMINISTRATIVE DETAILS Solicitors
Bates Wells Braithwaite 10 Queen Street Place London EC4R 1BE
Other information Chief Executive
N M Roberts until 8th December 2020 Conroy Harris from 8th December 2020
Senior Leadership Team
Conroy Harris Chief Executive Dan Hartley Chief Operating Office James Wong Chief Development Officer
Secretary
Georgina Sarmiento-Carr
Bankers
Tridos Bank NV Brunel House 11 The Promenade Bristol BS8 3NN
Website
www.abandofbrothers.org.uk
Working name
ABOB
SUBSIDIARY
ABOB Trading Ltd was incorporated as a 100% owned subsidiary of Abandofbrothers.
ABOB Trading Ltd has been established for two purposes:
1).To carry out social enterprise trading activity in area which whilst aligned with our mission may technically fall outside the scope of our charitable objectives.
2).To protect the intellectual property of the parent charity where required to sign contracts that would seek to appropriate that IP. In these instances, activity will take place using materials/IP licensed from the charity but with no authority for that to be assigned to a third party.
ABOB Trading Ltd was dormant during the period under review.
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
23/12/2021
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ R E Alcroft - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
Independent examiner's report to the trustees of Abandofbrothers ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.
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 Institute of Chartered Accountants in England and Wales 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:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
John Thacker FCA DChA Institute of Chartered Accountants in England and Wales Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
Date: .............................................
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ABANDOFBROTHERS
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 23,540 Charitable activities 4 Programme delivery 125,600 Investment income 3 155 Other income 100,333 Total 249,628 EXPENDITURE ON Raising funds 5 17,253 Charitable activities 6 Programme delivery 137,921 Total 155,174 NET INCOME/(EXPENDITURE) 94,454 Transfers between funds 17 (1,181) Net movement in funds 93,273 RECONCILIATION OF FUNDS Total funds brought forward 61,366 TOTAL FUNDS CARRIED FORWARD 154,639 |
Restricted funds £ 22,136 110,002 - - 132,138 - 122,159 122,159 9,979 1,181 11,160 108,564 119,724 |
2021 Total funds £ 45,676 235,602 155 100,333 381,766 17,253 260,080 277,333 104,433 - 104,433 169,930 274,363 |
2020 Total funds £ 227,102 210,700 - - 437,802 1,657 455,223 456,880 (19,078) - (19,078) 189,008 169,930 |
|---|---|---|---|
The notes form part of these financial statements
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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
BALANCE SHEET 31 MARCH 2021
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 13 1,055 Investments 14 100 1,155 CURRENT ASSETS Debtors 15 41,000 Cash at bank 114,761 155,761 CREDITORS Amounts falling due within one year 16 (2,277) NET CURRENT ASSETS 153,484 TOTAL ASSETS LESS CURRENT LIABILITIES 154,639 NET ASSETS 154,639 FUNDS 17 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - - - - 119,724 119,724 - 119,724 119,724 119,724 |
2021 Total funds £ 1,055 100 1,155 41,000 234,485 275,485 (2,277) 273,208 274,363 274,363 154,639 119,724 274,363 |
2020 Total funds £ 1,161 100 1,261 - 171,949 171,949 (3,280) 168,669 169,930 169,930 61,366 108,564 169,930 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)
BALANCE SHEET - continued 31 MARCH 2021
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 23/12/2021 ............................................. and were signed on its behalf by:
............................................. R E Alcroft - Trustee
The notes form part of these financial statements
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ABANDOFBROTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
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, with the exception of investments which are included at market value.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and on that basis the charity is considered to be a going concern.
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 under the performance model. The grant income is recognised upon performance conditions being satisfied (and should it be received in advance of satisfying the performance, recognition of the income is deferred as a liability) and where there are no specific future preformance-related conditions then grants are recognised when proceeds are received or receivable.
Coronavirus Job Retention Scheme (CJRS)
The CJRS grant relates to government support for staff who have been furloughed due to Covid-19. For the period 11 March 2020 to 31 July 2020, the charity was able to claim 80% of a furloughed employee's wages and salaries up to a maximum of £2,500 per month plus associated employer's costs. From August 2020, the Trust was required to pay any employer's national insurance and pension contributions for furloughed employees. These claims were recognised in the Statement of Financial Activities as part of income from charitable activities.
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.
Expenditure has been classified under the following headings :
a).Costs of generating funds are those costs incurred in attracting grants, voluntary income and fees.
b).Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
c).Support costs primarily include governance costs associated with the assets of the charity and with constitutional and statutory requirements.
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continued...
ABANDOFBROTHERS NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
1. ACCOUNTING POLICIES - continued
Tangible fixed assets
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over 4 years, their expected useful economic lives.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
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.
Pension costs
Contributions to the charity's defined contribution pension scheme are charged to the Statement of Financial Activities in the year in which they become payable.
Going concern
The directors consider that there are no material uncertainties about the company's ability to continue as a going concern. The directors have taken advantage of the various sources of Government support during the COVID-19 pandemic. The directors consider that COVID-19 will not have a significant impact on the company's ability to continue trading. Income from trading activities is expected to reduce due to the lockdown conditions and steps are being taken to make cost savings. The directors regard any impact to be short term rather than affecting the company's ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.
2. DONATIONS AND LEGACIES
| DONATIONS AND LEGACIES | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Miscellaneous donations | 45,676 | 227,102 |
continued...
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ABANDOFBROTHERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
| 3. INVESTMENT INCOME Deposit account interest 4. INCOME FROM CHARITABLE ACTIVITIES Activity Consultancy services Programme delivery Grants Programme delivery Grants received, included in the above, are as follows: Sussex Police and Crime Commissioner Longley Trust The John Jackson Charitable Trust Dulverton Trust Henry Smith Blagrave Trust Rayne Foundation Tudor Trust Ernest Kleinwort The 29th May 1961 Trust Warwickshire District Council Paul Hamlyn Triangle Trust Pebble Trust Serve All Trust Bernard Sunley Foundation AB Charitable Trust The Britford Bridge Trust SSE Scale Up Sussex Community Foundation The Field Family Charitable Trust Magdalen & Lasher Charity CB and HH 1984 Trust Cornwall Community Foundation Noel Buxton Charitable Trust Michael Marsh Charitable Trust The Duke of Cornwall's Benevolent Fund J and M Britton Trust DCMS Lewes District and Eastbourne Borough Councils Hastings Council |
2021 £ 155 2021 £ 20,100 215,502 235,602 2021 £ 10,000 1,000 - - - 40,000 - 32,000 3,500 5,000 3,000 20,000 15,000 5,000 20,000 1,000 10,000 15,000 4,500 5,000 4,000 542 1,000 1,000 2,500 2,500 1,500 4,000 920 2,140 5,400 215,502 |
2020 £ - 2020 £ 4,500 206,200 210,700 2020 £ - - 20,000 27,000 31,200 30,000 20,000 - 3,500 - 2,000 30,000 20,000 2,500 20,000 - - - - - - - - - - - - - - - - 206,200 |
|---|---|---|
continued...
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ABANDOFBROTHERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
5. RAISING FUNDS
| Raising donations and legacies Staff costs Sundries Advertising, PR and fundraising 6. CHARITABLE ACTIVITIES COSTS Programme delivery 7. DIRECT COSTS OF CHARITABLE ACTIVITIES Direct expenses Programme Delivery Depreciation 8. SUPPORT COSTS Programme delivery Support costs, included in the above, are as follows: Bank charges Independent examination |
2021 2020 £ £ 16,156 - 171 - 926 1,657 17,253 1,657 Direct Support Costs (see costs (see note 7) note 8) Totals £ £ £ 258,209 1,871 260,080 2021 2020 £ £ 15,294 118,930 242,224 334,157 691 691 258,209 453,778 Governance costs £ 1,871 2021 2020 Programme Total delivery activities £ £ 93 145 1,778 1,300 1,871 1,445 |
|---|---|
continued...
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ABANDOFBROTHERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
9. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 691 | 692 |
10. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
11. STAFF COSTS
Staff costs during the year amounted to :
| Gross Pay Employers National Insurance Employers Pension Contribution |
2021 £ 188,855 14,391 5,234 208,480 |
2020 £ 186,158 15,601 5,448 |
||
|---|---|---|---|---|
207,207 |
The average number of employees was 6 (2020 : 7).
No employee received emoluments in excess of £60,000.
The charity considers its Key Management Personnel to be the trustees and senior management staff. The total emoluments paid to the Key Management Personnel were £117,172.
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 165,963 Charitable activities Programme delivery 54,500 Total 220,463 EXPENDITURE ON Raising funds 1,657 Charitable activities |
Restricted funds £ 61,139 156,200 217,339 - |
Total funds £ 227,102 210,700 437,802 1,657 |
|---|---|---|
continued...
Page 20
265,229
455,223
Programme delivery
189,994
continued...
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ABANDOFBROTHERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
| 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds £ £ Total 191,651 265,229 NET INCOME/(EXPENDITURE) 28,812 (47,890) Transfers between funds (34,552) 34,552 Net movement in funds (5,740) (13,338) RECONCILIATION OF FUNDS Total funds brought forward 67,106 121,902 TOTAL FUNDS CARRIED FORWARD 61,366 108,564 13. TANGIBLE FIXED ASSETS Plant and Computer machinery equipment £ £ COST At 1 April 2020 6,135 - Additions - 585 At 31 March 2021 6,135 585 DEPRECIATION At 1 April 2020 4,974 - Charge for year 691 - At 31 March 2021 5,665 - NET BOOK VALUE At 31 March 2021 470 585 At 31 March 2020 1,161 - |
Total funds £ 456,880 (19,078) - (19,078) 189,008 169,930 Totals £ 6,135 585 6,720 4,974 691 5,665 1,055 1,161 |
|---|---|
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ABANDOFBROTHERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
14. FIXED ASSET INVESTMENTS
| FIXED ASSET INVESTMENTS | |
|---|---|
| Shares in | |
| group | |
| undertakings | |
| £ | |
| MARKET VALUE | |
| At 1 April 2020 and 31 March 2021 | 100 |
| NET BOOK VALUE | |
| At 31 March 2021 | 100 |
| At 31 March 2020 | 100 |
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:
ABOB Trading Ltd
| ABOB Trading Ltd | |
|---|---|
| Registered office: | |
| Nature of business: Dormant | |
| % | |
| Class of share: | holding |
| Ordinary | 100 |
15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade debtors 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors Accrued expenses |
2021 £ 41,000 2021 £ - 977 1,300 2,277 |
2020 £ - 2020 £ 1,021 959 1,300 3,280 |
|
|---|---|---|---|
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ABANDOFBROTHERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
17. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds Eastbourne Homes Brighton Crawley Eastbourne Brighton Food Dulverton Trust Henry Smith Rayne Foundation Cornwall Oxford Bristol Fund Hastings Fund Leamington fund Paul Hamlyn Manchester Portsmouth National Wellbeing Sussex TOTAL FUNDS |
At 1/4/20 £ 61,366 7,740 - 10,931 6,149 306 27,000 7,800 15,000 - 1,180 2,829 - 7,129 22,500 - - - - - 108,564 169,930 |
Net movement in funds £ 94,454 - 9,314 2,395 5,642 - - (7,800) (15,000) 2,329 (872) 5,008 7,700 18,524 (22,500) (580) (601) 920 2,000 3,500 9,979 104,433 |
Transfers between funds £ (1,181) - - - - - - - - - - - - - - 580 601 - - - 1,181 - |
At 31/3/21 £ 154,639 7,740 9,314 13,326 11,791 306 27,000 - - 2,329 308 7,837 7,700 25,653 - - - 920 2,000 3,500 119,724 274,363 |
|---|---|---|---|---|
continued...
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ABANDOFBROTHERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
17. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Brighton Crawley Eastbourne Henry Smith Rayne Foundation Tudor Trust Cornwall Oxford Bristol Fund Hastings Fund Leamington fund Paul Hamlyn Manchester Portsmouth Serve All Trust National Wellbeing Sussex TOTAL FUNDS |
Incoming resources £ 249,628 11,904 4,789 8,399 - - 30,000 8,014 707 7,782 12,900 20,142 - 658 423 20,000 920 2,000 3,500 132,138 381,766 |
Resources Movement expended in funds £ £ (155,174) 94,454 (2,590) 9,314 (2,394) 2,395 (2,757) 5,642 (7,800) (7,800) (15,000) (15,000) (30,000) - (5,685) 2,329 (1,579) (872) (2,774) 5,008 (5,200) 7,700 (1,618) 18,524 (22,500) (22,500) (1,238) (580) (1,024) (601) (20,000) - - 920 - 2,000 - 3,500 (122,159) 9,979 (277,333) 104,433 |
|---|---|---|
continued...
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ABANDOFBROTHERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
17. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Restricted funds Eastbourne Homes Brighton Crawley Eastbourne Brighton Food Esmee Fairbairn Dulverton Trust Henry Smith Rayne Foundation Tudor Trust Cornwall Harringey Oxford Bristol Fund Hastings Fund Leamington fund Paul Hamlyn St James Foundation Manchester Portsmouth TOTAL FUNDS |
At 1/4/19 £ 67,106 7,740 5,341 16,591 2,257 306 6,000 27,000 1,650 5,000 9,189 - - - 2,728 - 5,600 22,500 10,000 - - 121,902 189,008 |
Net movement in funds £ 28,812 - (10,638) (6,535) 3,017 - (6,000) - 6,150 10,000 (9,189) (9,816) (697) 1,180 101 (12,383) 1,529 - (10,000) (4,456) (153) (47,890) (19,078) |
Transfers between funds £ (34,552) - 5,297 875 875 - - - - - - 9,816 697 - - 12,383 - - - 4,456 153 34,552 - |
At 31/3/20 £ 61,366 7,740 - 10,931 6,149 306 - 27,000 7,800 15,000 - - - 1,180 2,829 - 7,129 22,500 - - - 108,564 169,930 |
|---|---|---|---|---|
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continued...
ABANDOFBROTHERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
17. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Brighton Crawley Eastbourne Esmee Fairbairn Dulverton Trust Henry Smith Rayne Foundation Tudor Trust Cornwall Harringey Oxford Bristol Fund Hastings Fund Leamington fund Paul Hamlyn St James Foundation Manchester Portsmouth Serve All Trust TOTAL FUNDS |
Incoming resources £ 220,463 4,404 12,591 24,359 - 27,000 31,200 20,000 - 3,457 65 15,936 9,191 2,273 14,565 30,000 - 309 1,989 20,000 217,339 437,802 |
Resources Movement expended in funds £ £ (191,651) 28,812 (15,042) (10,638) (19,126) (6,535) (21,342) 3,017 (6,000) (6,000) (27,000) - (25,050) 6,150 (10,000) 10,000 (9,189) (9,189) (13,273) (9,816) (762) (697) (14,756) 1,180 (9,090) 101 (14,656) (12,383) (13,036) 1,529 (30,000) - (10,000) (10,000) (4,765) (4,456) (2,142) (153) (20,000) - (265,229) (47,890) (456,880) (19,078) |
|---|---|---|
The purpose of the restricted funds were as follows :
Eastbourne Homes
Eastbourne Homes - Capital Expenditure for residential equipment.
Brighton
Pebble Trust - Funding for mentoring programmes in Brighton.
Crawley
Brother's Trust - Funding for mentoring programmes in Crawley. Worth Lodge - Funding for mentoring programmes in Crawley.
Eastbourne
Eastbourne Social Lottery receipts for programmes in Eastbourne Jackson Trust - funding for mentoring programmes in Eastbourne Lewes District and Eastbourne Council - funding for mentoring programmes in Eastbourne
Brighton Food
To purchase equipment for the Brighton allotment site.
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ABANDOFBROTHERS NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
17. MOVEMENT IN FUNDS - continued
Esmee Fairbairn
Towards the salaries of the Head of Operations and Administration Assistant to support a community response to young male ex-offenders.
Dulverton Trust
Dulverton Trust - Funding for Quest for Community places nationwide.
Henry Smith
Running costs associated with a mentoring programme for young men in Sussex.
Rayne Foundation
Contribution towards building the capacity of the Social Franchising Infrastructure.
Tudor Trust
Contribution towards core salaries.
Cornwall
Funding for mentoring programmes in Cornwall.
Haringey
Funding for mentoring programmes in Haringey.
Oxford
Jim Pullin Trust - funding for mentoring programmes in Oxford. Mr and Mrs JA Pye's Charitable Settlement - funding for mentoring programmes in Oxford. Spirit of the vale - funding for mentoring programmes in Oxford.
Portsmouth
Lord Mayor Portsmouth - Funding for mentoring programmes in Portsmouth.
Bristol Fund
Avon and Somerset Police & Crime Commissioner's Community Action - funding for mentoring programmes in Bristol.
Nisbet Trust - funding for mentoring programmes in Bristol.
Hastings Fund
Magdalen and Lasher Charity -Funding for mentoring programmes in Hastings. Hastings Lion Club - Funding for mentoring programmes in Hastings.
Leamington fund
Norton Foundation - Funding for mentoring programmes in Leamington. Warwickshire County Council Neighbourhood Scheme - Funding for mentoring programmes in Leamington. Warwickshire Crime Beat - Funding for mentoring programmes in Leamington.
Paul Hamlyn
Contribution towards core salaries.
St James Foundation
St James Foundation - Funding for Quest for Community places nationwide.
Manchester
Funding for mentoring programmes in Manchester.
continued...
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ABANDOFBROTHERS NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
17. MOVEMENT IN FUNDS - continued
National
Funding for mentoring programmes in England and Wales.
Wellbeing
Funding to support the well-being of staff, volunteers and trustees.
Sussex
Funding for mentoring programmes in Sussex.
18. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2021.
19. SHARE CAPITAL
The company is limited by guarantee not having a share capital. In the event of the company being dissolved each member is liable up to a maximum of £10 towards the cost of dissolution and liabilities incurred by the company while he/she was a member.
In the event of dissolution, the net assets of the charity after all its debts and liabilities have been paid shall be applied or transferred in any of the following ways :
a).Direct for the objects, or
b).By transfer to any charity or charities for purposes similar to the objects, or
c).To any charity for use for particular purposes that fall within the objects.
20. STATUTORY INFORMATION
Abandofbrothers is a charitable company, limited by guarantee, registered in England and Wales and has no share capital. No one member has overall control of the charity.
The company's registered office address and registered number can be found in the 'legal and administrative information' section of the trustees annual report.
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