Turning the Tide, UK
DIRECTORS' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2022
Company No. 6357631 Charity No. 1122935
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Turning the Tide, UK
DIRECTORS' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2022
CHARITY INFORMATION
Turning the Tide, UK is a company limited by guarantee which was incorporated on 31st August 2007.
DIRECTORS
E J Bebb Appointed 31st August 2007 R J Bebb Reappointed 1st September 2016 J C Groves Appointed 2nd December 2015 C A Stoker Appointed 31st August 2007 A J Sumption Appointed 26th May 2015
CHARITY NUMBER
1122935
CHARITY ADDRESS
36 Colbourne Road Hove East Sussex BN3 1TB
BANKERS
Lloyds Bank Hove Town Hall Branch 74 - 78 Church Road Hove East Sussex BN3 2EE
Appointment of new Directors - Policy
Directors are appointed in line with the rules contained in the Memorandum and Articles of Association of the company and they must be in full agreement with the aims and objectives of the charity. Due regard is taken of any experience gained with other charities and any specialist skills that may enhance the contribution of a candidate to the charity if elected.
A DBS check is mandatory and all Directors must sign a declaration which includes a conflict of interest clause.
Induction of new Directors - Policy
New Directors are supplied with information published by the Charity Commission on the responsibilities and expectations of those appointed to charity work.
Latest accounts and statutory information are provided and whatever interview time the new appointee requires with other Directors or senior managers is made available.
Directors are required to undertake training as and when the need arises in order to ensure that they are up to date with the legal requirements of the role.
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Turning the Tide, UK
DIRECTORS' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2022
| CONTENTS | |
|---|---|
| Page | |
| Directors' Report | 3 - 5a |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9 - 11 |
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Turning the Tide, UK
DIRECTORS' REPORT FOR THE YEAR ENDED 31st AUGUST 2022
The trustees who are also directors of the charity for the purposes of the Companies Act present their report together with the financial statements of the charity for the above year.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 1993 and the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities 2005.
OBJECTS AND POLICIES
The charitable company is a non-governmental, non-political organisation which was formed on 31st August 2007.
The Articles of Association of the company define the objectives as being:
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to advance the Christian faith in accordance with the Statement of Beliefs in such ways and in such parts of Brighton and Hove, the United Kingdom and the world, as the trustees from time to time may think fit;
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to further Christian education in such parts of Brighton and Hove, the United Kingdom and the world including but not by way of limitation life-skills training, as the trustees may from time to time think fit;
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to relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in such parts of Brighton and Hove, the United Kingdom and the world, as the trustees from time may think fit;
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to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the company.
The Accounting policies adopted in furtherance of these objects are set out in note 1 to the accounts and there has been no change in these during the year.
ORGANISATIONAL STRUCTURE
The charitable company is based in Brighton and Hove and works mainly in that catchment area. The charity is governed by the directors / trustees, supported by the company secretary. It's workers currently comprise two paid employees and 12-15 volunteers.
The charity works in partnership with local churches, Christian organisations and individuals, and non-Christian groups and individuals.
REPORT OF MAIN ACTIVITIES
General
The charity aims to help families, children and young people, in particular through it's TREASURE project, in the following ways:
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By showing them all genuine care, esteem and acceptance regardless of their background, beliefs or behaviour;
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By the provision of appropriate, age-specific, edifying and fun activities in residential events, schools, clubs, churches and other venues and contexts.
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Turning the Tide, UK
DIRECTORS' REPORT (Continued) FOR THE YEAR ENDED 31st AUGUST 2022
REPORT OF MAIN ACTIVITIES (Continued)
The advancement of the Christian faith
The charity and its workers seek to demonstrate their faith consistently through their actions, words and activities.
The furtherance of Christian education
The charity teaches and explains the Christian faith and encourages people, especially the young, to live a lifestyle aligned with the Christian values they are being shown.
Further information
A fuller description of how the charity seeks to serve families and the young especially, how it operates and the projects it undertakes is available on it's website at www.turning-the-tide.com.
HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT
Within it's activities the charity arranges residential events ('TREASURE Weekends Away') aimed at helping and encouraging families with school-aged children, as well as providing pastoral support to those families between the events. Many of the parents are single mothers and some are referred to the charity by other agencies. Issues represented in the families supported include special educational needs (such as autism and ADHD), racial discrimination, mental health challenges and histories of domestic violence. Written feedback from the families is consistently very positive; the respite provided at the events and the support provided by the charity have been described as invaluable.
Families are asked to contribute towards the costs of the residential events, including the accommodation and catering, on a 'pay what you can afford' basis. Fundraising activities are carried out by the charity to cover the shortfall and financial support is thus given to each family as required. The events are publicised locally and online and any family with school-aged children would be welcome to come to enjoy a fully catered break in a beautiful setting.
During our TREASURE events, whilst we do not seek to promote religion or any church, short, accessible and age-appropriate meetings are held in which there is Christian input. There is an identifiable benefit to the families from being instructed in Biblical values and also in giving the opportunity for members of the public to be involved and helped in ‘divine worship’. Families coming to our events all benefit and their networks are also widened, strengthened and encouraged. This benefits the wider society; the reduction in social isolation, leading to improved cohesion within society, are good examples of the public benefit derived.
It is widely recognised that all the activities the charity provides and participation in them by families, children and young people, bring significant benefits to society. It isn’t always possible to quantify those benefits but, nevertheless, the benefits can be ‘recognised, identified, defined and / or described’.
FINANCIAL RESULTS AND FUTURE ACTIVITIES
During the year the charitable company made an unrestricted deficit of £3,362 which has been carried forward to the following period. The directors consider these results to be satisfactory and that the company is well-placed for the future.
INVESTMENT POLICY
The directors have power to make investments as they see fit.
All funds are used / allocated as they become available however, so that to date there have been minimal opportunities for investment.
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Turning the Tide, UK
DIRECTORS' REPORT (Continued) FOR THE YEAR ENDED 31st AUGUST 2022
RESERVES POLICY
The directors consider that it would be desirable to have a working reserve equivalent to three months expenditure in order to sustain the variety of projects it carries out. At the present time funds are utilised as they become available.
This policy will be reviewed regularly.
RISK MANAGEMENT
The directors are confident that risks are kept to a minimum through strict financial control with regular and annual reviews. The directors consider that the main risk to the company would be a reduction in the number of supporters or in their ability or desire to give. This risk is managed through regular reporting of giving trends and active development and communication of the growing vision of the charity. To date support has continued to grow and the directors are confident that this trend will continue.
DIRECTORS
The directors in office during the year and at the date of this report are detailed on page 1, and are trustees for the purposes of Charity legislation.
STATEMENT OF THE RESPONSIBILITIES OF THE DIRECTORS
Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the company's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the directors are required to:
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
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prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in operation.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
VOLUNTARY HELP AND GIFTS IN KIND
The directors are very grateful for the generous giving of the charity's supporters both in terms of finances and of time given voluntarily. The charitable company would not function without the contributions of its supporters.
Turning the Tide, UK Pa9e 5a DIREcfoRS' REPORT (contin1} FOR THE YEAR ENDED 3tst AUGiIST 2022 Statement re cov119 SUMMARY The dlrectors Ixn avrdre Imkhxt rf C19 on tr£ charty aThl he I1 . whllst co19 dhj Impxt the charws actmtks nlkanty, to earty Summw 2021, thls IMrjeMent has substantialty ed. The Impxt c¢ cov119 Ix) the tharW5 flnarfft5 Vffjs . charty remalns a 9)IrvJ corKern and that the charws ii(Aks ¢> IK to be adj. . tre fvjuS wthlTr these flnandal Statts th rKt red to be ustl for the knpaLt d COVID.19. XMPAcf ON CHARrrABLE AcivfTIES All four planned e#nts durirKJ the financial year arnl one nK)re bthrKe sheet date ve able to go ahead aTrJ VJ It Is that all future resklentlal eNMts wlll able to iE Ild as an1. To date tx)th pjtd empqoyees cl the tharty have fwnalnul In 1)J health; are folkMFrg the 9)vemmenVs measures to IlmSt the sweal rf tr vlnts. Demand for the chartys servkts remalns high and there are no pla to nltsnty dnge the actfvStks of the charlty. Wher face to cortxt hasnt ten W)Ible or afvlsable under the g)vernment guklellnes, staff been malrtalnlw cortxt vlth arKI vIj1j pastoral support RrruRE FINANCIAL IMPACT charlty has cOnfiM Ixx)klWS for t) resklentlal thonts In 2023 arnl tVY) bJ)ktngs sn 2024. P0stpJrt or carKellatk)n rf future rtsklentlal Lwents T•%rn't put futu rf the (tharlty at rSsK In the strKYt-tenn. The charty has no assets or Ilabllltles that wll be ty drge$ to ts* w)runy. and slgned on thelr behalf br. C A Stokw
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Turning the Tide, UK
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2022
I report to the charity Trustees on my examination of the accounts of Turning the Tide, UK for the year ended 31st August 2022.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity’s Trustees of the Company (who are also the directors of the company 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 for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
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accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
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the accounts do not accord with such records; or
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the accounts do not comply with relevant accounting requirements under section 396 of the
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Companies Act 2006 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 Charities SORP (FRS102).
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.
Signed : K Gomes
Date : 17th March 2023
Kim Gomes MAAT Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF
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Turning the Tide, UK
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st AUGUST 2022
| Note Incoming resources Donations and grants 2 From activities to further the charity's objects Events and sales 3 From activities to generate funds Investment income Total incoming resources Resources expended To further the charity's objects Operating costs 4 Governance 5 Total resources expended Net incoming / (outgoing) resources before transfers Transfers between funds Net incoming / (outgoing) resources after transfers Balances brought forward Balances carried forward |
2022 | Total £ 24,374 9,319 - 33,693 36,095 960 37,055 -3,362 - -3,362 3,856 494 |
2021 Total £ 24,563 3,468 1 |
||
|---|---|---|---|---|---|
| Res- tricted (Note 10) £ - - - - - - - - - - - - |
Unres- tricted £ 24,374 9,319 - 33,693 36,095 960 37,055 -3,362 - -3,362 3,856 494 |
||||
| 28,032 | |||||
| 26,324 - |
|||||
| 26,324 | |||||
| 1,708 - |
|||||
| 1,708 2,148 |
|||||
| 3,856 |
There were no recognised gains or losses for the year other than those included in the above Statement of Financial Activities.
The notes on pages 9 to 11 form part of these financial statements.
Turning the ride, UK Company No. 6357631 Je8 BALANCE SHEEr AS AT 31st AUGUST 2022 2022 2021 Tarylble fixed assets 358 715 1,073 579 Cash at tonk arJ In har#J 3.776 4.076 220 Cr•dlt•r•: Amounts l•lllng wlthln •n• y•w N•t curr•nt a••ats l (Its1) 3,856 494 3,856 Cr•dltor•: Amwnts l•lllng due aft•r morn th•n on• y•w N•t 3,856 FlnarKAI ty: Unr••trfcW funth. G•rt•rnl Fund io 484 3,858 io 494 3.856 an aiKIIt urKkn sth 477 Clmnpanles Att 21Th a1 that the Ml has ruIr1 the company to obtaln an alIt In YKCLYdae wlth 476 The direcitys &novledge thdr resp(sIbIlItIeS f(* comttyirwj with I uIremts of The accounts have In with FW4N(¥LS In Part IS of the Crynpanles Att 21M]6 aFvlbcatrAe to (panIeS to gykll compan$ tsjlme. and sIgn on thqlr behalf by: EJBebb Dir&tor
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Turning the Tide, UK
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2022
1. Accounting policies
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a. The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
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b. Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable, together with any tax recoverable thereon.
The value of services provided by volunteers has not been allowed for.
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c. Grants are recognised in full in the Statement of Financial Activities in the period in which they are receivable.
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d. All other incoming resources are included when receivable.
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e. Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
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f. The company's policy is to provide for depreciation to write off the cost of fixed assets over their expected useful lives.
However the company has no fixed assets at this time.
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g. The company is limited by guarantee and therefore has no share capital.
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h. Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
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i. Designated funds are unrestricted funds earmarked by the management committee or the trustees for particular purposes.
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j. Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which fully meets the criteria is charged to the relevant fund.
2. Donations and similar incoming resources
| Donations from supporters and grants | 2022 | Total £ 24,374 24,374 |
2021 Total £ 24,563 |
||
|---|---|---|---|---|---|
| Res- tricted £ - - |
Unres- tricted £ 24,374 24,374 |
||||
| 24,563 |
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Turning the Tide, UK
NOTES TO THE ACCOUNTS (Continued) FOR THE YEAR ENDED 31st AUGUST 2022
| 3. Income from activities in furtherance of the charity's objectives Residential events 4. Cost of activities in furtherance of the charity's objectives Costs of residential events Staff costs Premises costs Travel Courses, conferences and meetings Postage, stationery and office supplies Subscriptions Insurance and miscellaneous costs Donations 5. Governance costs Accountancy |
2022 | Total £ 9,319 9,319 Total £ 9,763 23,507 432 359 88 868 316 578 184 36,095 Total 960 |
2021 Total £ 3,468 |
||
|---|---|---|---|---|---|
| Res- tricted £ - - |
Unres- tricted £ 9,319 9,319 2022 |
||||
| 3,468 | |||||
| 2021 Total £ 3,005 20,714 561 308 71 442 264 532 427 |
|||||
| Res- tricted £ - - - - - - - - - - |
Unres- tricted £ 9,763 23,507 432 359 88 868 316 578 184 36,095 2022 |
||||
| 26,324 | |||||
| 2021 Total - |
|||||
| Res- tricted - |
Unres- tricted 960 |
6. Directors and related parties
| The following directors received salary payments during the year as follows: | The following directors received salary payments during the year as follows: |
|---|---|
| - E J Bebb | £12,934 |
| - R J Bebb | £12,164 |
These totals include amounts charged to Residential events and to Costs of activities in furtherance of the charity's activities. They represent fair value for services provided to the company.
In addition E J Bebb received re-imbursement of expenses incurred totalling £2,030.
7. Fixed assets
The company had no fixed assets during the year.
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Turning the Tide, UK
NOTES TO THE ACCOUNTS (Continued) FOR THE YEAR ENDED 31st AUGUST 2022
| 8. Debtors Tax recoverable 9. Creditors: Amounts falling due within one year Other creditors 10. Restricted funds analysis and movement of funds 2021 Brought Forward Income £ £ Restricted funds - - Total restricted funds - - Unrestricted funds General fund 3,856 33,693 Total funds 3,856 33,693 |
Expenses £ - - 37,055 37,055 |
|
|---|---|---|
11. Capital commitments
There were no capital commitments at the year end.
12. Post balance sheet events
There are no significant events to report.
13. Controlling party
The company is controlled by the directors.