2020-12-31-accounts

West Kent Debt Advice Trustees, report and accounts 12 months to 31 December 2020 "' Register¢d owarffy tso.,, 1.7 . ny.N , èM9+72.

crosslight n¢4vir.p. CONTENTS Introduction 03 Mission & Pvrpose 04 Activities. Achievement5 & PerfoTmance 05 Covid-19- 0 year of challenge 4. Governonce & Management 5. Funding & Support 10 6. Financial Review, Risk Management & Reserves Policy io Tnjstees Responsibilities Independent Exominer's report to Ihe Iwstees Annual Accounts o. Statemenl of Finonciol Activity 13 b. Balance Sheet 14 c. Notes to the Accounts 15 CHARITY INFORMATION Chartty nvmbeF 1125756 Trustees POLA cr￿ch Icharl 8(ry Lock Jonene Hosi Mchod O'thsc C￿ahaM Ro Hden Adom chod Hcyr ankofs Notwest Bonk [￿e. IXI High Streel. Tonbridge. TN9 IDE Company numt>•r 6669672 IndependenF exominer RI￿rt ￿ddleon, Al8 ReglsteT¢d ¢)ffice ond wlEtclpol ddress Tontr￿dge Bapt￿1 Church. Dcrenth Avenue, Tonbtidge. TNIO 3HZ

I. INTRODUCTION The trustees Iwho ore also directors of the charity for the purposes of the Companies Acll present their report logether wth the unaudited financiol stotements of West Kent Debt Advice for the yeor ended 31 December 20￿1. The trvstees confirm thot the onnual report ond financial statements cornp￿ with the Charilies Act 2011, the Companie5 Act 2CX)6. the TequiTements of the charity's governing document. ond Accovnting and Reporting by Charilies: Slatement of Recommended Proclice applicable to charities preparing their occovnts in accordance with the Financiol Reporting Standard opplicoble in the UK ond Republic ot Irelond IFRS 1021 (effective I Januory 20151 as amended in February 2016. Hlstory Tonbridge Debt Advice Centre ITDACI was eslablished in 2004 by a group of individuals in Tonbridge Baptist Church to provide o "safe ploce" where local people could come to receive free advice to help them escope the debl trap. TDAC was incorporoted os a gvoranlee compony and received choritoble status in 2(i18. It changed its nome lo West Kent Debt Advice IWKDAI on 24 January 2012. Under an agreemenl daled 2 Oclober 2017 WKDA entered into a partnership with the chority Crosslight Advice (CLI to Co-deliver odvice services to clients in West Kent ond thereby ensure that they achieve the highest quolity technical. professional. and ethical standards. Portnershlp Our model is one of colSoborotion and portnership. recognising thot we connot achieve losting change without the support and porlÈcipation of the communities we sefve. It is important for us to give our clients o holistic support and we Lye owore that we con only do that in partnership with other organisations. Alongside our slrategic portnership wth CrosslKJhl Advice. we ore olso involved in many local portnerships including the homeless prevenlion PATH and HERO projects, alongside Citizens Advice and Sevenoaks District Council. We also work closeb/ and exchange knowledge and troining with Ihe other Crosslight bronch staff ond volunteers thot serve the communities in London ond the South

1. MISSION & PURPOSE West Kent Debt Advice {WKDA) is an independent. per50n-centred chaiity working to alleviote poverty amongst some of the most vulnerable in our communities. WKDA works in partnership wth the charity Cr0551ight Advice Icharity number 11633061 and fvlfils its mission through the joint operotion of the Crosslight branches in West Kenl, primorily in Tonbridge, Tunbridge Wells ond Sevenoaks. Our Jolnt vlslon is lo ietore dlgnlty and renew hope to those in need by reducing debt poverty and improving financiol capobility. The whole-person approoch of Crosslight Wesl Kent focuses on individuols and families who are often choracterised by unemploymenl or low incomes. long-lenn physicol or mental heolth problems, and complex sociol ond fomily issues. Our elhos is to work with our clients on on individuol basis. to ensure they can embrace the advice given, under5tond the benefits of simple money monagement and budgeting techniques. and be supported to stort working through some of the causes of their difficulties. It is a portnership. ond we seek olways to equip and empower. rother than prescribe ordictale. Most of ourclients come lo us at a point ofcrisis. often focing the threot of eviclion, court orders. visits from bailills. and movnting priority debls. Simply being given Ihe time to be heard can have a huge impoct. With engogement. opportunities abound for posltive life changes. building resilience ond ultimotely. encouraging financiol independence. Our Christian elh05 and our five core volues lie ot the heort of all that we do- To help anyone, regordless of background. taith or circumstonce. who is willing to proactively work with us to address their sitvation To model unconditionol love and compassion to all To act without judgement in the best interests of our clienls to the best of our obility To be open, honest ond foir in oll our dealings wth clients and creditors alike. and to expect the same in return To empower our client5 to moke their own informed decisions and act for themselves wherever possible I%'K'DA'£ purposes as sel ovt in the objects contoined in its memorondum of associotion ore.. the relief of finonciol hordship omong people living or working in the United Kingdom and els*where by the provision of free odvice. counselling, ond support., lo odvonce the education of the public in oll mollers relating to the manogemer)l of their personal finanLes- ond to odvance the Chfistiori loith for Ihe benefit of the F)ublic in occordonce with our 51olemeiits ol belief. We refer to the Charily CommiÉsion'< genpral guidance on pvblic benpfit when reviewiiig Ihe objectives and oims of Wesl Kent Debt Advire ond in planning fulvre activilies.

2. ACTIVITIES, ACHIEVEMENTS & PERFORMANCE Advlse This Section reflects the work of Crosslight West Kent. in portner5hip with Cr0551ight Advice V.'e provide o persotFfocv5ed. foce-lo '.cce debl odYi¢ service olferirig e￿￿-t0 crKI support ￿¢1￿￿￿g ￿-depth cosework 'pJhen necessw. We att4tse individud5 ifi re8d. aclwYJ 0$ Shero(h7KrJles intei. .ediolhig ￿1h creditors on the￿ beholf if Fequred. We joumei wth our cfienls ond vl)PUt ttwi each step of the w￿, (ykJTrg at tllWP)tt ond bulldlng on thwr .￿th￿l¢U￿ n&&d5 orKJ obilitss. We do not op the length ol our engogernenl ofte. .'iY SLWrt clients I￿?8 long 05 they n&e ?>x he 2020 was unqueslionably the most challenging year in Crosslight's history. It was olso one in which the importance of what we do. ond the incredible dedication of our omazing leam shone brighter than ever. This unique year has been difficult for everyone. Our sloff and volunteer5 have often faced difficult personal circumstances themselves. And for our clients, the difficulties thrown up by the pondemic have often been devaslating, wth mony fomilies already on the edge being pushed further into difficulty. Equip kay port ofour Mi￿5¢n ts to rJeute lostino '.￿nge so Ihot our clienls con foce the i Jture with more confidence oAd becomL etter equrpw to meet their fu'.1 otertliol. We do hrovgh one-to.one Jdgel coothng ond our'money Coutse. ,.0￿h0$X-bOtr foc&to-lo¢g¢#d on￿￿£. le rtelp client5 k>ok t>&yoftd the i¥.'Yn&ditsle ￿S15 and ilh them lo uild re￿IenCe over the lang-lerm. 801!: progtamrnes elp dieni5 l>ndek5tond ttety cyth finorces on¢J teocp. '.ryem simple fri0￿￿ skills 50 tkiey ccf, -rf effecl"""rf?1s'. Against this backdrop, we were nevertheless able to support more people Ihan ever before. hold more appointments thon ever before. and moke a bigger positive impact on the lives of our clients than ever before. We were able to s(Jpport over Indlvlduals Ivp 6% on 20191 with comprehensive debl advice. budget coaching and open-ended mentoring. And our team held an extroordinory 670 oppolntments wlth cllents. lup IO%I, al o time when mony orgonisolions hod lo shut their doors. Over 300 people supported, represenllng over 700 famlty members Encourage VÈ kThow thtst dèbi ond lingncitst dfficulty tsflen o yymptcm of a deeper problem. Y4ofk h¢yd 10 5VPPC¥t C￿Ont$ throvg , '￿￿d￿c￿lIES ond empower them lo turn -.fjey live5 aT(xJnd. We uchieve th￿ bi "r]king o genuin2ky holi%tc opproacli ,.thch indudes menloEing. befriendin¥, aciol engogemeDt cjnd encourogemenl. wtrtbtrds of dienls iecvrfe thL¥ oddilionol "nllslic. suop(yt. lor exompk3 helplng ¥Mtki epplications. oppltcotions foi r￿tsdenCy l olrLership. ond supporl will) 'mTr/ life. Thts wgport Is initiafrec* dK6cllv y odvisers for Iheir clients on o COS&-bv- We Increased our cllents. Income by over £770,000 per annum We $ecuied over £l.Im of unpayable debt wrlte-offs 1.581 indivldual debts resolved. Includlng rent arears, utlllty debts. and bailiffs

Some mllestones In 2020: Supported more clienls and held more appointment5 than ever before Transformed our service ovemight lo offer phone appointments with no client missing an appointment. VOIP phones lines rolled out fo oll applicable volvnteers. New online client documenl platform launched Introduced a new training programme wilh I l online intemal training sessions run covering different topics. All team meetings were moved onfine Lounched Money Course online. o new video series produced during lockdown; online courses up and running; one-to-one budget coaching programme launched online Exceeded our fundraising torget for2020. in spite of huge uncertoinlies created by Covid- Launched a new one-to-one Budget Coaching programme l O new volunteers storted or in training Our Oulcomes We take analysis of the impoct of our work very seriovsly. With the assistance of the Chorities Evoluation Service. we implemented a robvst recording methodology to ensure that we could assess the effectiveness of ourWo￿. The pandemic hod an impact on the clients who approached us. the interoctions with creditor5 ond the emotional wellbeing of our clients and os a result olso had some impact on our outcomes and in particular how clients reported their perspective after the advice. We larget len specific 'ovlcomes' aligned lo our aims. i.e. the individual changes we ore trying to achieve. For example.. fewer clients at risk of eviction. fewer clients facing 'priority debts, more individuals accessing budgeling advice. All our outcomes ore measured through our cose management syslem le.g. when we ochieve milestones like resolving renl arreorsl. and we have esloblished procedures for the recording of such dota. Al Iiiiproved economic circumstances One of our primary oims is to help people to improve their economic circumstances. In the last twelve months. 42%125% in 20191 of ovr clients had one or more finoncial gain5 thanks to our intervention. These included: new benefits claimed, benefit deductions stoppedlreduced. grant awarded. and debts written off. In oddition. in partnership with local foodbanks and 05 an ogent for "Acts 435" (a charrty providing individual grants directly to those in needl, we were able to help clients in Practical woys. Bl Prevention of homelessne55 One of the main concerns for clients is to secure their home. Over the past three years we've seen a steody upword trend of clients w7lh rent a￿e0[s. We prioritise clients whose housing is under threat and work closely with locol landlords and social housing providers to stabilise the sitvation. Clients are treed from emotional distress so that they can tockle other issues or start to manoge their linances.

cl Social Impact 11 is crvcial for us to know if we are Iruly meeling the needs of those we seek to support. Our holistic approach means that we often get to know our clients very well and have the privilege of suppothng them through many personal silvotions which may be o couse of. or caused by. their financial situation. We ask oll our clients Iwo sets of simple questions, six months apart. which hove been designed lo evaluate the proctical and emotional impact of our wort on the clienl's lived experience. We use Ihe responses to analyse Ihe impoct of our interventions on the lives of those we support. 83% ot money covrse attendees felt more confldent about theit money 63% 01 cllents reported Improved ment wellbelng 737r* of clients leel Iheir financial outlook had improved 82% of clients sold their main debt Issue had been resolved The chollenge5 faced by our cllents The vast mojority of our clients have complex needs which require dozens of hours of patient cose work, and increosingly. court action or tribunal oppeob. 2018 2019 2020 Average debt per client % of clients who have long-tem heolth issues % of clients slrvggling with social issues Yo of clients wilh multiple14+1 debls % of clients With priority debt5 % of clients with rent a￿earS and facing eviction 70 of client5 wfh utility arreor5 £15.068 £17,555 £19.777 31% 451. 58% 11% 22% 76% 89% 79% 79% 35% 59% 59%

Covid.19- a year of challenge Needless to soy, the Covid pondemic h05 had o signiftcant impact on our work ond hov4 It's de￿vered. Since March 2020, all our oppointmenls hove taken place vio telephone. This encjbled us to continue our work uninterrupted and has been o lifesaver for many clients Idireclly in two cases - ovr advisers t¥evented Iwo suicide ollemptsl. Phone oppointments have worked better than anyone dared hope. and clients have responded lo them exlremely s)ositively. However they are not a substitvle for face-to-foce meetings. less con be achieved in a ngle telephone 5e5sion and so we hove had lo hokl more oppointment5 than previously lover double). They are also le% relalionol, and il lake5 longer to bL4ild trust. For exomple much of the impoct of our WOTk Is not just the fact thot we ore able resolve specific debt 155ues, but that we ore oble to go beyond this and help C￿entS address the ca5us of Iheir debt5 ond mentor them as they get bock on their feel. This is horder to achieve over the phone. Another challenge of not being able to meet clients face-t4Fface is thot those with commvnication issves or who cannot read or write hove struggled to express themselves ondlor reloy the contents of correspondence e05ity. We WOTked hord to put SUPF)ort mechanisms in pioce. utilising video<alling. easy. docvrnent scanning. and drop-offs for poperwork. We have now been able lo reslart o lirywted numbw of face-to-face appointments across almost oll of our bronches, which has been warmlywelcomed by many cllenls. Additionolly, mony creditOFS and" Ihird porties Ihemselves stru£igled fo respond. Cousng further difficulty in unravelling and resoIK'ing comptex sltuation5. Fin(￿Y, we saw dramatic flucluolion5 in demand Ihrough the year with demand foling in Ihe e()r￿ stages of lockdown. There were Several reasons for this including the lact thot refe￿01 agencie5 and other chorfrties who would norrnolly ￿fer service usefs to us eilher cvrloiled or slopped their oct5Vities. At the same time. almost an debt coflection and legal oction 51opped. This temporary slowdown in new enquwi95 enobted us fo proactivety concentrote on e￿Sting client5, especially cases which were loking longer than usval. Ive were able to resolve double the number of coses dyying thi5 period than the same period lost year. This, alongsrde other measure5 to increose our capacity. w'as o deliberote stialegy lo prepar8 for whot we fully expect to be a signiffcont increase in demand in 2021. Again51 thi5 bockdrop, we ole extremely proud of how the team has respond6cl. We havè hèld more appointmenls and resolved more cases thon ever before. which is o te5toment to the incredible hard work and deCr￿allon of slaff and volunteets elike. t4evertheless. it has been o challenging pe¥iod. which looks set to continve into 2021 and beyond.

1. GOVERNANCE & MANAGEMENT WKDA is a choriloble compony govemed by its Memorandum and Articles of Associotion. The members of WKDA are trustees for the purpose5 of the Ch(￿tieS Act Xii i and (xe director5 undei the Componies Act 2CX)6. Membership is open to indtviduals or (xganisations who opply to WKDA in the forn required by the directors ond are approved by the directors. Directors are appointed by the members at a geneToI meeting. There musl be a minimum of three directors. but there is no maxsmum number. The doy-to-doy manogement of the WKDA chaiity is delegated to o tKanch manager. svpported by o team of staff ond volunteers. WKDA has a fomiol relationship with the registered Charitable Incorporated Organisotion Crosslight Advice111633061 and jointly operates Ihe Crosslight branches in Wesl Kent. part of several Crosslight branches serving the needs of local communities in London and the South of Englond. crosslight WKDA and Crosslighl each assvme different respon5ibililies Tegarding Ihe overall operations ol Crosslight West Kent to ensure an efficient and cost-effective structure thot avoids duplication. reduces ovefoll costs Ihrough shored resources and economies of scale. and provides the biggesl impoct to those being setved. The responsibilities of each organi50tion ore codified in o memorandum of understanding between Crosslight Advice and WKDA. Crosslight Advice is Ihe entity authorised by the Financial Conduct Auth￿lty. ond the stoff of WKDA provide debt odvice as agents of Crosslight Advice under the day-to-doy management of the Crosslight CEO. cxfvt8 Pay & Remvnerithon Pay and remunerasion lor all stoff including key manogement personnel is determined by the trustees bosed on individval pertormance and appropriate benchmcxking. The Iruslee5 are guided in Iheir decisions by the People Committee of partner chority Crosslight Advice, which has an independenl chair ond includes a mix of trustees and outside members with specialist Trus￿$ The member5 of the choritable company are trustee5 for the purposes of the Choritses Act 2011 and directors for the purposes of company Eow. The tTUStees who served during the yeorwere: 8orry Lock INon-Executive Drector & Chawmon of Trustees to 03.02.211 (Resigned 03.02.20211 Helen Adam Graeme Connell (Resigned 25.11.3n)I Janene Hosier Michael O'Drtscoll Graham Roper Paul Crovch INorFExeculive Director & Chainrnn of Twstees from 04.02.20211 IAppointed 1.4.20201 Michael Horris IAppointed 25.11.20201

2. FUNDING & SUPPORT We are very grateful to the many individuals. componies. portners. churches and Irusts thal hove given so generousty. WKDA relies on this voluntory income and it is only Ihrovgh the generosity of our supporters thot our Ironsfomalional work con continue. In particular we would like lo Ihonk the following Iheir financiol svpp¢)rt. either dwecmy through Crosslight. or in support ol our partners.. (:L.IKIO. COLYER FEPGUSSQN COMMUNITY FOUNDATION I'TI'IITr.. T•usf Provlslon of svpport In addition to the financiol support already recognised obove, the InJstees would like lo sincerely Ihonk the partner churches in which the Crosslight branches are based.. Tonbridge Baptist Church United Evangelical Church. Tunbridge Wells Vine Evangelical Church. Sevenoaks

3. FINANCIAL REVIEW, RISK MANAGEMENT, & RESERVES POLICY Tolol incoming resources for the year amounted to £133.38612019 £86.7331 and resources expended on chariloble activities were £1 11.411 12019 £96,957). All other costs ore kept to a minimum. Unrestricted funds omounled to £109.57912019 £64.7181 al the year end. The aim ol the trustees is thal the charity should hove sufficient unreslricled reserves lo enoble it to support ils existing clients. Such is the conlinuing nature of the support offered that the servicing of some clients con take at leost twelve months. Furthermore the charity is significantly dependent on successful applications to gront making trusts. the response lo which con typically take six months or more. Consequently the level of reserves is reviewed regulody to ensure that they are sufficient to sustain the charity's ongoing activities ond its obility to meel its finonciol commitments. 10

4. TRUSTEES RESPONSIBILITIES The trustees (who ore olso directors of WKDA for the purposes of company lawl are responsible for preparing the annual report and the financial statements in accordance with applicable low ond United Kingdom Accounting Stondards (United Kingdom Generolly Accepted Accounting Practice). Company low requires the ttustees to prepore financiol statement5 for each financial year. Under company low the trustees must not opprove the financiol statements unless they are satlsfied that they give a ITue and foir view of the stote of affairs of the charitable company and of Ihe incoming resources ond opplicotion of resources. In preparing these financiol slatements the Iwstees ore required to-. selecl suitoble occounting policies and then apply them consistenMy- observe the methods and principles of the Chorities SORP: moke judgements and accounling estimates thot are reasonable and prudent: state whether applicable UK Accounting Standards hove been followed. Subject to any matellal departures disclosed and exploined in the finonciol slotements,. and prepare Ihe finoncial stotements on the going concefft basis unless it is inappropriate to presume thot the charilable compony wll continue in operation. The trustees are responsible for keeping adequate accounting records that ore svfficient to show ond explain the charitable company's tTansoction5 and disclose wth reasonable accuracy ot ony time the financial position of the charitable company ond enable them to ensure thot the finonciol statements comply with the Companies Act 2CX)6. They are also responsible for sofeguording the ossets of the charitoble company and hence for toking r sonable Steps f r Ihe prevention and detection of fraud and other irregularities. Paul C uch Non-Execulive Director & Chairman of Tfustees Dale". 15th September 2021 In memorfam: In February 2021 the founder of WKDA. Graeme Connell. MBE sadly passed away. Without his vision and relentless drive. West Kenl Debt Advice would not exist. All of the clients that WKDA have helped stem from Graeme's ellorts. The Trustees give hearlfelt thanks to Graeme and extend condolences lo his fomily. Groeme would expect the Board without dislroction to continve to leod the charity. Ihe Trustees ore commitled lo doing so.

5. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE PERIOD ENDED 31 DECEMBER 2020 I report on the accounts forthe period ended 31.12.20which are set out in the followng pages. Respectlve responsibilities of Irvslees ond independenl examiner The chority's trustees are responsible for Ihe tKeporotion of the occount5. The chority's ITuslees consider thot an audit is not reqvire(J for this year under seclion 144 of Ihe Charities Act 2011 (the Charities Act) ond thal an independent examinotion is needed. It Is my responsibility to= exomine the occounls under section 145 of the Charities Acl. follow the procedure5 loid down in the general Directions given by the Charily Commission lunder section 14515llbl of the Charities Act. and stale whether porticular matters have come to my attention. Basi5 of Independent examiner 5 report My examinotion wos carried out in accordonce wilh general directions given bythe Charity Commission. An exominotion inclvdes o review of the accounting records kept by the charily and o comporison of the occounls presented wth those records. It olso includes consideration of any unusvol items or disclosures in the accounts ond seeking explanations from the trustees conceming any such momers. The procedures undertaken do not provide all the evidence thot would be reqvired in ari oudit. and consequenlly no opinion is given as lo whether the occounts present a 'lwe and fair, view and the report is limited to Ihose matlers set out in the stotemenl below. Independent examiner's statement In connection with my examinotion, no malter has come to my attention which gives me reasonable couse to believe that in any moterial respect.. the occounting records were not kept in occordance wilh section 130 of Ihe Chorities Act.. or the occounts did not occord wth the occounling records: or the occovnts did not comply wth the requirements of Chorities (Accounts and Reports) regulations 2¢X)8. I have no concem5 and have come across no molters to which. in my opinion. attention should be drown in order lo enable o proper understanding of the accounts to be reached. ROBERT MIDDLETON AIB 18 Rolvenden Hill Rolvenden. Cronbrook. TN17 4JN Date: 151h September 2021 12

6. ANNUAL ACCOUNTS 9a. Statement of Financial Activities for the 12 months ended 31 December 2020 2019 Total Incamlng r8sowces Domtion5 fri)m indNKluols Slar¥Jry ¢Jde 10.668 10,668 8.640 Slewcxdshp 1.021 2.378 11239 Gift Aid loxrecovwy 2.&57 13.225 2357 13,225 tkjnotions fTcKn CNJrches 13.459 13.459 13.246 Grants Cthon C¢￿￿ FoundotK)n Lotlery hJrKI- PATH Project Kent Cormmjiity Fc4Jndation Ccer-Fergu55onTrv5F Others 14.697 14,697 .796 9,375 9.375 273)) 27.XK) 10,(to 15.( 4.478 ¢SO,744 21.191 24,691 106.263 .375 Bank intere51 439 474 Tdal Inc￿￿￿ resowces 40a7S 133.386 Resowces expended FUn￿O￿￿¥a arKJ pubficity Direct ch¢Jitable expe￿￿tt￿e Stofl costs 19.813 59.881 79.714 63,387 Oth￿ th8cl cosls 28.197 31,697 &3.570 Govemance Total resourc•s expended 48.150 .381 97.067 Net Inconlng {oytgang) resourc￿ lor the ye 44.861 (23.IX)61 21.855 (10.3341 Funds tyought f(xw(Yd 64.718 87.724 l Jorwy 3M) Fund$ carrfed lxword ot 31 D•c•mber 2020 109A79 109.$79 13

9b. Balance Sheet as at 31 December 2020 2019 Ftxed assels TangiLle assets Current assets DebtOTS Bank and cash balances 2,703 2,647 112284 91.047 Credllors- amounts falllng due wllhln one year Net cubyenl assets 109.579 87.724 Total assets less cvvenl Mabmmes 109.579 87.724 Funds Unrestricted funds Reslricted funds 109.579 64.718 23.C06 109.579 87.n4 The trustees are satisfied Ihat the company was enlimed to exemption from the requirement to have on audit under section 477 of the Componies Act 2XJ6 and confirm that no notice has been deposited requesting an oudit under section 476 of the Companie5 Act 2￿6 in relolion lo the account5 for the financiol period. The trustees ackno￿edge their responsibli ities for comptying wth the requirements of the Componies Act 2(X)6 with respect lo the occovnling reccxds and the preparotion ofaccounts. The occounts, which hove been prepared in occordance wlh the speciol provisions relating to companies subject lo the 5moll companies regime wthin Part 15 of the Companies Act 2￿6. were pproved by e boord on ond signed on its behalf. ul Crouch Non-Executive Director & ChoKman of Trustees Date: 15th September 2021 14

9c. Notes to the Accounts Accovntlng pollcles a) Accounling Basls The accounls have been yepared under the histotical cost convention and in accordance with the Charities Act i. the Companies Act 2(XM. Ihe requirements of the charity's governing document. and Accovnting and Reporting by Charilies.. statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporling Standard opplicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20151 as omended in FebTuary 2016. b) Fund Accounling Unrestricted funds are ovoilable for use at Ihe discretion of the tnjstees in furtherance of the general objectives of the chartly. Restticted funds are subject to condilions imposed by the donor5. c) Incomlng Resources All incoming resources are included in Ihe Slotement of Financial Activities when the charity is entilled to the income and the omovnl can be quanlified wth reasonable occuracy. dl Resources Expended E¥penditure includes irrecoverable VAT ond is recognised on on accruals bosis a5 a oblity is incurred. Charitable expendilure compiises th¢)se costs incutTed by the charity in the delivery of it5 Octivities ond services for ils beneficiaries. 11 includes costs that can be ollocated direcmy lo such octivities arKI costs of an indirect nature necessary to support them. Govemance costs include cosls associated with meeting Ihe constitutional and Statutory requwements of Ihe charity and costs linked to Ihe strotegbc management of the charity. e) Penslon Costs Pension contributions lo money purchase schemes for the charity's members of staff are chorged to the statement of finoncial activitie5 as they ore incuffed. f) Tanglble Hxed Assets and Depreclatlon xed assets ore slated at cost less accumulated depreciation. Depreciation is provided ot 33% per annum to ￿lte off Ihe cost. less estimoted residval value, of eoch assel over its expected useful life. A55ets costing more Ihan £l.IXKJ are capitalised. 15

g) Taxalion The company is not lioiJe fo taxolion on its income. Net Incomlng (oulgolng) resources for Ihe year are staled ¢Jlter chorglng: 2079 Depreciotion of tangib￿ fLxed ossets Independent Examiner's fee Slaff costs 110 2020 2019 Solories Nalionol insvrance conlribvtions Pension premiums 74.609 1.469 3.636 58,972 1.289 3.126 The overoge number of stoff employed during the yeor was 412019- 31. No employee received emoluments of more than £60.(￿. Tnjstees, remuneration and related pcbtr transaclio No remuneratron or expenses were poid to any twstee during the year. Tonbridge Boptist Church made donations of£5.79) {2019- £5.750} to the charity during the year, and provided premises from which the charity operates free ol charge. Michael Horris ttnjsleel 15 a member of Tontr￿dge Baptist Church. Michael O'Driscoll. a trustee of the charity. is o member of Tunknidge Wells Baptisl Church who made a donolion of £2Xj1￿l9- £2XJI to the chorrty during the yeor. Bary Lock and Paul Crouch were Trustees of Crosslght Advice during the year. The charity mode contribullons to Crosslight Advice totalling £23.5W 12019 - £23.SX)l in respect of training. appointment scheduling. govemance and policy and software licences. Th￿ drives efficiency for the charity tFvough economies of scale. Tanglble fixed assets- office equlpmenl and Compulers Cost At l Janu(vy 2020 ond 31 December J)3) 11,293 Accumul¢)ted deFxeclalion At l Jonuary 2020 and 31 December 2Lll) 11.293 Net book value At 31 December 2020 ond 31 December 2)19 16

2020 2019 Prepayments Gift Aid tax recoverable 346 2,301 2,647 2,357 2703 Credllows- amounts falllng dve wlthln one ye 2019 PAYE ond notional insurance contributions Accrued expenses 2.399 306 1705 3.073 250 3.323 Analysls of nel assets behveen fvnds Unreslrfcted Reslrlcted Total Tangib￿ frxed assets Net cuThent a55ets 109.579 109.579 109.579 109.579 Resmcted Ivnds Balance brought Income Expendllur balanc carrfed lorwar Anonymous for Iraining costs Big Lottery Fund for PATH Project Kent Community Foundation and Cotyer-Fergu550n Trust for Open Advice Pfoject Variou5 lor IT facilities 1.746 11.7461 19.3751 9.375 21.2 27, 148.7601 23.C06 40.375 63.381 io. Company stalvs The company is a privote compony fimited by guarantee and does not have shore capital. 17