REGISTERED COMPANY NUMBER: 06534365 (England and Wales) REGISTERED CHARITY NUMBER: 1125156
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
FOR
THE BUTTERFIELD CENTRE LIMITED
Dexter & Sharpe Chm1ered Certified Accountants Commerce House 18 West Street Bourne Lincolnshire PEIO 9NE
THE BUTTERFIELD CENTRE LI:\1ITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
| Page | Page | |
|---|---|---|
| Report of the Trustees | to 3 | |
| Independent Examiner's Report | 4 | |
| Statement of Financial Activities | 5 | |
| Balance Sheet | 6 | to 7 |
| Notes to the Financial Statements | 8 | to 14 |
THE BUTTERFIELD CENTRE LIMITED (REGISTERED NUMBER: 06534365)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and Activities
The Charity's original objectives were to establish a multi-purpose day centre to promote the benefit of vulnerable older people of the Bourne and district by providing outreach services. During the COVID pandemic the charity was unable to provide its day centre activities but continued to concentrate on its other outreach services.
The Charity provides outreach services which are now available 7 days a week. Meals on Wheels for the provision of a hot 2 course lunch, a Domestic Cleaning Service for those who are unable to carry out their own cleaning, a companionship service to help prevent social isolation and loneliness and a community pantry to benefit the community.
All services are provided with regard to guidance issued by the Charity Commission.
ACHIEVEMENT AND PERFORMANCE
With the financial assistance of the local community and other charities, the Charity has continued to provide a variety of stimulating activities and a welcoming environment for their clients. Despite the pandemic the Charity has worked tirelessly to enable their visitors to interact, preventing social isolation and loneliness.
The Charity has continued to enable their clients to interact in the local community during the day. In-house entertainment has been organised and retail therapy opportunities provided for the purchasing of Birthday and Christmas gifts as well as day-to-day items.
With regards to service provision, the Charity has a catchment area of a 9 mile radius increasing the opportunities for other older people to maintain living independently in the community whilst being able to provide them with support as relevant through signposting to other agencies as required and agreed.
The Charily also welcomes volunteer support with Meals on Wheels (1100 hours per year) and the Community Pantry (150 hours per year).
FINANCIAL REVIEW
As may be seen from the financial statements, all funds at the present time are held at the bank. The Charity also invests with the Charitable Organisations Investment Fund (COIF) to provide winding down funds if ever required.
The Charity's baseline funding is by means of a minimal cost for each service in order to maintain the Centre, staffing costs, utilities and statutory compliance costs, and, where resources permit, the upgrading of facilities and equipment, together with staff and volunteer skills. They also fundraise to enable them to enhance their clients' activities.
The Charity's principal risk is competition from other care agencies.
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THE BUTTERFIELD CENTRE LIMITED (REGISTERED NUMBER: 06534365)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
FUTURE PLANS
To continue to promote the Centre within the local community and via social media, highlighting the benefits of the services to the community due to the ever-increasing needs of the local older vulnerable people.
To continue to provide training and opportunities for the professional development of staff, volunteers and Trustees.
To continue with improvements within the Centre in partnership with the local community and grant making bodies.
To continue to provide the Mobile Meals, Domestic and other associated services to the older vulnerable people in the community preventing social isolation and loneliness and enabling them to remain as independent as possible for as long as possible.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is a company limited by guarantee and was incorporated on 14 March 2008 and therefore its governing document is its Memorandum and Articles of Association. The Charity was then registered with the Charity Commission.
Recruitment and appointment of new trustees
The Trustees were recruited to ensure a balanced and comprehensive range of professional skills and experience. They share a common vision which is as set out below. Trustees will approve the appointment of any new members at board meetings.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06534365 (England and Wales)
Registered Charity number
1125156
Registered office
2 North Road Bourne Lincolnshire PEIO 9AP
Trustees
PC Dolby (appointed 28.6.2022) I Greenfield (appointed 28.6.2022) I Sismcy Mrs J A Dolby (appointed 28.6.2022) Ms CL Good (resigned 12.10.2022) Ms H Crawford (appointed 1.1.2023)
None of the Trustees have any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute an amount not exceeding £IO in the event of a winding up.
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THE BUTTERFIELD CENTRE LIMITED (REGISTERED NUMBER: 06534365)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary
Independent Examiner
Dexter & Sharpe Chartered Certified Accountants Commerce House 18 West Street Bourne Lincolnshire PEIO 9NE
ADDITIONAL GOVERNANCE ISSUES
There is a Protection of Vulnerable Adults Policy in place. Criminal Records Bureau checks are carried out prior to any volunteer, staff member or Trustee taking up their post. Re-checks are carried out as statutorily required.
The Centre works in close conjunction with many outside agencies including doctors surgeries, hospital discharge officers and LCC Adult Social Care providing referrals and is utilised as a knowledge base.
All Trustees gave up their time voluntarily and received no remuneration or other benefits.
Approved by order of the board of trustees on 30 March 2023 and signed on its behalf by:
I Sismey - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BUTTERFIELD CENTRE LIMITED
Independent examiner's report to the trustees of The Butterfield Centre Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
I. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be
drawn in this report in order to enable a proper understanding of the accounts to be reached.
Colin Tyte FMAAT Dexter & Sharpe Chartered Certified Accountants Commerce House
18 West Street Bourne Lincolnshire PEIO 9NE
30 March 2023
Page 4
THE BUTTERFIELD CENTRE LI:\1ITED
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| INCOME AND ENDOWME'ITS FROM Notes Donations and legacies Other trading activities 2 Other income Total EXPENDITURE ON Raising funds NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 26,706 61,708 28,039 116,453 135,616 (19,163) 103,918 84,755 |
Unrestricted fund £ 26,706 61,708 28,039 116,453 135,616 (19,163) 103,918 84,755 |
Restricted fund £ |
2022 Total funds £ 26,706 61,708 28,039 |
2021 Total funds £ 74,389 61,319 55 894 |
|---|---|---|---|---|---|
| 116,453 | 116,453 | 191,602 | |||
135,616 |
135,616 | 102,601 | |||
| (19,163) 103,918 84,755 |
(19,163) 103,918 84,755 |
89,001 14,917 |
|||
| 103 918 |
The notes form part of these financial statements
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THE BUTTERFIELD CENTRE LIMITED (REGISTERED NUMBER: 06534365)
BALANCE SHEET 31 MARCH 2022
| FIXED ASSETS Notes Tangible assets 8 CURRENT ASSETS Debtors 9 Cash at bank and in hand CREDITORS Amounts falling due within one year 10 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestrictedfunds 11 TOTAL FUNDS |
Unrestricted Restricted fund £ fund £ 4,477 1,331 82,304 |
2022 2021 Total Total funds £ funds £ 4,477 1,819 1,331 24,605 82,304 80,325 |
|---|---|---|
| 83,635 (3,357) |
83,635 104,930 (3,357) (2,831) |
|
| 80,278 | 80,278 102,099 |
|
| 84,755 | 84,755 103,918 |
|
| 84 755 | 84 755 103 918 |
|
| 84,755 103,918 |
||
| 84,755 I 03 918 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(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 accor<lam:e 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
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THE BUTTERFIELD CENTRE LIMITED (REGISTERED NUMBER: 06534365)
BALANCE SHEET - continued 31 MARCH 2022
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 30 March 2023 and were signed on its behalf by:
I Sismey - Trustee
The notes form part of these financial statements
Page 7
THE BUTTERFIELD CENTRE LI:\1ITED
NOTES TO THE FINANCIAL STATEMEl'iTS FOR THE YEAR ENDED 31 MARCH 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS I02, have been prepared in accordance with the Charities SORP (FRS I 02) '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 I January 2019)', Financial Reporting Standard I 02 '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.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds. it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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THE BUTTERFIELD CENTRE LI:\1ITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
2. OTHER TRADING ACTIVITIES
3.
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Mobile meals | 61,708 | 61 319 |
| NET INCOME/(EXPENDITURE) | ||
| Net incomc/(cxpcnditurc) is stated after charging/(crcditing): | ||
| 2022 | 2021 | |
| £ | £ | |
| Depreciation - owned assets | 1,024 | 455 |
NET INCOME/(EXPENDITURE)
Net incomc/(cxpcnditurc) is stated after charging/(crcditing):
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021 .
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Employees | 2022 7 2021 7 |
|---|---|
No employees received emoluments in excess of £60,000.
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THE BUTTERFIELD CENTRE LI:\1ITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
7.
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 74,389 Other trading activities 61,319 Other income 55,894 Total 191,602 EXPENDITURE ON Raising funds 102,601 NET INCOME 89,001 RECONCILIATION OF FUNDS Total funds brought forward 14,917 TOTAL FUNDS CARRIED FORWARD 103 918 EXCEPTIONAL ITEMS |
Restricted Total fund funds £ £ 74,389 61,319 55,894 191,602 102,601 |
|---|---|
| 89,001 14,917 |
|
| 103 918 |
Within the Detailed Statement of Financial Activities is an entry for 'Prior year write off totalling £2,556.71. The new trustees reconciled the Balance Sheet of the Centre and identified a balance consisted of income amounts which had been double counted in previous years. This account has been written off to the Statement of Financial Activities.
Within the Detailed Statement of Financial Activities is an entry for 'Old Balances cleared' totalling £2,936.10. This represents a reconciliation of the Centre's bank statements to Quickbooks as there was no reconciliation completed as at 31 March 2021. The amount of £2,936.10 represents the total amount of transactions that the new trustees were unable to identify or reconcile.
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THE BUTTERFIELD CENTRE LI:\1ITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
8. TANGIBLE FIXED ASSETS
9.
| TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|
| COST At I April 2021 Additions At 31 March 2022 DEPRECIATION At I April 2021 Charge for year At 31 March 2022 NET BOOK VALUE At 31 March 2022 At3 I March 2021 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors |
2022 £ 356 975 1,331 |
Plant and machinery £ 2,274 3,682 5,956 455 1,024 1 479 4 477 1,819 2021 £ 15,484 9,121 24 605 |
||
| 1,331 |
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THE BUTTERFIELD CENTRE LI:\1ITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Accrued expenses 11. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
At 1.4.21 £ 103,918 |
2022 £ 2,057 1,300 3,357 Net movement in funds £ (19,163) |
2021 £ 2,231 6002 831 |
2021 £ 2,231 6002 831 |
2021 £ 2,231 6002 831 |
|---|---|---|---|---|---|
| At 31.3.22 £ 84,755 |
|||||
| 103,918 Incoming resources £ 116,453 |
(19,163) Resources expended £ (135,616) |
84 755 | |||
| Movement in funds £ (19,163) |
|||||
| 116,453 At 1.4.20 £ 14,917 |
(135,616) Net movement in funds £ 89,001 |
(19,163) At 31.3.21 £ 103,918 |
(19,163) | ||
| 14 917 | 89 001 | 103 918 |
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THE BUTTERFIELD CENTRE LI:\1ITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
11. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 191,602 TOTAL FUNDS 191 602 |
Resources Movement expended in funds £ £ (102,601) 89,001 |
|---|---|
| (I 02,601) 89 001 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.4.20 £ 14,917 14917 |
Net movement At in funds 31.3.22 £ £ 69,838 84,755 |
|
|---|---|---|---|
| 69 838 84 755 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
Incomingresources£ Unrestricted funds General fund 308,055 TOTAL FUNDS 308 055 |
Resources Movement expended £ in funds £ (238,217) 69,838 |
|---|---|
| (238,217) 69 838 |
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THE BUTTERFIELD CENTRE LI:\1ITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2022.
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This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006.