COMPANY REGISTRATION NUMBER 06628989 FREEDOM COMMUNITY ALLIANCE LIMITED UNAUDITED FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2021 CHARITY REGISTRATION NUMBER 1125960 FREEDOM COMMUNITY ALLIANCE LIMITED FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2021 CONTENTS PAGE Trustees annual report Independent examiner's report 11 Statement of financial activities 12 Balance sheet 13 Statement of cash flows 14 Notes to the financial statements 15 FREEDOM COMMUNITY ALLIANCE LIMITED TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2021 REFERENCI AND ADMIIYISTRATtVli INFORMATIQN Govcrning D()cumeiil Cotkstitiition: M¢inoranduin aiid aiticlcs of association Company liinited by guai'anlee Compaiiy Rcgisli'ation Nuinbei. Cliai'ily Registi'atioii Niimbei.: 06628989 1125960 Pi'incipal Officc.. Freedoin Ceiiti'e l J loward Avcniic Bai'nstdple Dcvon Rcgistered Office= Freedoin Cei)Ire I Iloward Aveniie Bdriislaple Dcvon Opcrating Name.. Freedoin Coiy)munity Alliance Trustees and Directors-. Mr M Parsons Chaii'mai) Mr G Mul'ch (Resigned 19 April 2021) Mrs M Kilo Mr R Baril¢tt Mr P Ayiton Mi's C Joncs Mi. P Batc (Appointed 04 August 2020, Resigiied 8 Jiily 2021) Bankers.. Lloyds Bank PIC 17 Cross Street Bariistaple D¢voii Solicitors.. Brcwer Harding & Rowe Solicitoi's Tli¢ Sqiiai'e Barnstaple Devon Jndcpcndent Examiners.. LCA Cliartered Accountants 13 Silver St1￿ct Bai'nstaple Devon FREEDOM COMMUNITY ALLIANCE LIMITED TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2021 The Ti'ustees, wlio are also thc dii'ectoi's foi. tlie pui'poses of the CompaniLb Act, have plcasiirc in pi'esenlii)g Ilieir IEPOrt aiid Ilie financial slalcinents of tli¢ cliai'ity for the yeai. ciidcd 30 Jui)¢ 2021. Reference and Administrative Information ri'eedom Coininunity AlliaAce was iiicoi'porated as a company liinited by giiai'antee on 24111 June 2008 and is also a registei'ed chai'ity- Full I'eference details of the Cliai'ity are sl)own 011 page l. Also on page l 15 a list of (lie Trustees wlio lield officc during the financial year and al tlie date oFtliis report aiid the exteri)al advisers of tlie Cliarity. Structure, Governanee & Maiiagement Tli¢ Charity i.s goveri)ed by a 13oard of Triislees wlio are also the directors of tlie cninpany. New 'li'ustees are appoiiiled iii ac¢ordanLe with the Articles of tl)e Cl)arity and al'e i'cquii'ed to be approved by the nieinb¢rs of tlie Cliarity. The Bo81'd of Ti'iistees Ineel i'egularly lo discus.s and plan thc activities of the Cliarity and thei'e is clos¢ liaison and dialogLlC Wltli tl)c Chief LxecLltive of tl)e Ll)arity. The day to day managcment of the charity is delegated to tlie Senior Management Team Iieaded up by the Chief Execiitive. The Brjai'd of Truqtees arc I'espoiisiblc foi- pi'epai'inLy Ilie -fruslees Annual Report and the Financial Statemcnts iii accoi'(lanc¢ willi applicable law and Ilnilcd Kingdom Cyencrally Acceptcd Accounting Practice. ObjeLtAVC5 and Aetivities Freedoin Cominunity Alliance has 3 main cliarit2ble objcclives and Ilicse are suininai'iLed as follows. l. To provide faLilities iii the interests of social welfare with tlic object of ii))proving coi)ditions of life. 'I'o relievc the iieeds uf individuals who al'e l)oineless or in iicoveiy frotn di'ug l a1￿h01 addiction ihroiigh the provi%ion of accomimodation and oi. i'¢liabilila(ion pi'ogi'ams. 3. To furtlier cducalioi) througli Ilie provision ofiraining in life skills or other vocational areas. The Charity achi¢ves its objectives by providing a rangc of seivices at The Freedom Centi'e, Croseombe Baiton I'hei'apeutic Cominui)ily. Freedoin Housing pioperties and Ihroiigh woi'kiiig with vuln¢i'ablc people in the Community. Our serviccs al'e broken down into 3 col'e arcas as follows: I, Day Services, including partnei'ship services delivercd fioin the Freedoin CentlE. 2, Supported Hou.qing far Iiomeless indEviduals with a history of. roligli sleepin¥. 3, '1'reahncnt aiid Re¢ovcry services for Inen witli a liistory of driig / alcohol addiction. During Il)is financial ycar wc were agaij) itnpacted by Ili¢ LOVID 19 pandeihic and this r¢poit takes this situalioii iiito coi)sidei'atioi). The initial IoLkdown was implcincntcd on tl)e 23 Maicli 2020 and furth¢i' lockdowii resti'ictions wcic iiitroduced on 5, Nov 2020 10 2 Dec 2020 Mnd again on 4 Jan 2021. Obvioii£ly, these i'eslrictions caused siginificaiit disruption to how services wei'e ablc to opei'2te tliroiigl)oul the year. FREEDOM COMMUNITY ALLIANCE LIMITED TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2021 Howcver, despite lockdown I'es(riclioiis, dic Cliai'ity slill delivered ihe following pi'ojects and service8 wlien it was able to do so.. A Day Centre foi. Homeless and Vuli)erable Ii)dividiials. (TIIIS 5ei.vicc was iinpacled agaiii by tlic paiidemic and liad spells of closui'c diie to lockdown I'estrictions that came iiito foi'Le thi'oiigl)out tl)e yeai..) A wide raiige of sti'cet outreach services in I'esponse to tlie Covid 19 pandeinic. Maiiagemenl and ov¢rsigl)t of a Inulti-ageiicy facility working witli I'oiigli slcci)ers across North Devon. Ci'osconibe Bartoii T]Icrap¢utic Commiinity Treatmcnt Centre for men in re¢overy fi'om addillion. Second stagc, I'ecoveiy focuscd, siippoited Inove on aLcoininodation. Separate siipported accoininodatioi) foi. Ineii affcctcd by liomclessness linked to thc North Devon Hoiisiiig Hiib. Rougli sl¢cper navigatoi. scrvices linked to North Devon C.oiin¢il's enhanced ruugl) sleeper oiiti'eacli team as part of ilie (yovei'iiincnls Elougli Sleepei. Sii'atcgy. Tl)e above projects aiid seivices continiicd to pi'ovide suppoit to tliosc most in i)eed across North D¢von dui'ing the year aiid had to operate flexibly dcpcnding on lockdowii I'eslrictions ai ilie liine. Thei'c arc many pi'actical outcomes from the s¢i'vic¢s provided wliicl) iiiclude. impi'oved health and iiiiti'ilion for Day Ccntir %crviee iiser.8' dedicated, person cenlred iiavigator suppoii foi. tliose with multiple aiid complex needs. I'educed rougli slecpiiig by lielpiiig l)omclcss clicnt.q access &ccoinmodalion, siistaiiicd i'ccoveiy foi. those with a history of addielion. fewer orrender5 iEturiiii)g to ci'iine as a i'esult of eiigagiiigJ in trealiiieiit., impi'oved feelings of self-woi'ih and .8clf-esteem for those who have been accomtnodaled and improved prospects for those who liav¢ I'egained liope for tli¢ fiilure. All services are 'person cenli'¢d' aiid delivei'ed with ai) integrated appioach woi'kiiig in partnership with a rangc of statiitoi'y 2nd voluntaiy sectoi. orgaiiisations. Achievements and performancc General- Income The charity lias ¢ontiniied to develop additional income strcams in ordei. to rediicc its pr¢vious heavy reliance oli fuiiding froiii grant makiiig triisls. Oui. Income fui. this period was generated from.. Rental income from lioiising beiiefil genei'ated throiigh 14reedom Hoiising & CIDscombc Barton I'hei&peiitic Coinmiinity Coinmissioned sei'vice income through oiir pai'lnership woi'k with Noith Dcvoii Council Graiit Income from graiit making ti'usls Specific COVID I'cspoiise fiinding Suppoi"I fi'om tlie wider Fi'eedom organisations Coiiiinunity F undi'aising Don2tioiis Towards the end ()f the pi'evious year and iiito tlie start of the curi'ent finaiicial y¢ai' there was an inci'eased focus on bid wi'lting aiid specific fundraising applications iii coi)neclioi) with tlie COVID pai)deinic. These applications I'elated to a iJ)ix of pi'otectii)g the organisation froin the financial impact of the pandemic and also for a targeted response to rough sleepei's as a result of COVID. ThroLigh the liard work of the inanagemeiit team, aiid despite tl)e incredibly tough envii'onment created by tli¢ COVID pandcmic, Il)e charity continue5 to operale etfectively froin a finaii¢ial perspective. FREEDOM COMMUNITY ALLIANCE LIMITED TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2021 When analysing the ti'ading pei'forin#iTrce, there are some factors tliat liave aff￿ted this year's fii)acial pei'forrnance, but tliey are not considcrcd to be ii)evilablc tr¢iids for future yeai's. A COLiplc of. siLJi)ificaiil obsci'vatioi)s are.. OccEIPaliCy iiUtnbci'5 at Croscoinbe w¢i'c lowei. tlii'oiigiioiit Ilie pai)deiiii¢, wliich had &ii impact oli Ilie level of Housing Benefit I'¢cLivcd witliiii our Treatment & R¢covciy.sectoi'. Rediiced oc¢iipancy at Ci'oscombe also natiii'ally Iranslales lo I'educcd occupancy ii) tlie move on11011ses and thei'efore voids wei'e liigher tlian we would l)av¢ unticipated. 2. Oiie nf Ilie Siipported Hoiisiiig i)ropcrtics Iiad to sl)Iit foi. a pei'iod of l O weeks foi. essential InaintcnRnce and I'cwii'iiig. Tl)is had a twofDld iinpacl of inci'ea5ed Inaiiitenance expendilui'e and also no iiicome tioin HoLising Beiiefit while tlie propcrty was shut. IT Infr%stJ'u¢ture Developmenls Althoiigh l.ockdown was ali cxti'emely busy liille, we were able lo undeitake soine oi'gai)17Ational dcvelopinents and iinpioveinents. In July 2020 we inlrodiiced a new client Case management syslcin called 'li) Foi'm, whi¢l) is eonsidered to be tlie lcadiiig case Inaiiageinent systcin witliiii tlie Iioinelessi)ess sectoi.. l-he system developcd by Hoineless Liiik is cloud based and lias been inli'oduced &8 a siiigle ¢ase iiiandgeiiiei)t system across all areas of the organiTation. The systcin 21%0 ullows thc iise of tl)e 'Outcoinc Siui whicli is a siippoit plaiining and outcojnc illonitoi'iiig tool whill) is also beiiig iised in certain projects. At a similar time, oui. iii-hou5e compllter server has been decommissioned and the organization has moved io ofiice 365 whiLh is a cloud based systein. The improvementq for Ihc cl)ai'ity have been faiitaslic and has enabled remote woi'king Miitli ftill fui)ctioiiality at ci'itical iiines. 1.hc inlioduclion of Mici'osoll Tcains and Sl)ar¢poinl in pai'liculai. l)ave beeii invdluable dui'ing tliis uiiprecedeiited pei'iod. ri reedom Day Centre Activities At the start of th¢ year in JLily 2020 the remaiiiing furlouglied staff wci'e brouglit back off fiirlougli lo prepai'e for upciiing Il)e Day Ceiili'e agaii). Howevei., at tliat point, little did we i'eali7e that there iVOLild be significant rcstl'lLtions on wliat we could and coiildn't do diii'ing thc Iicxt 12 Inontlis. We w¢i'c also Linaware of the 2 fuithci. pei'iods of naliondl lockdoiyi) Ihal ivould be iinposed and some specific staff were furlouLylied aftei. July 2020 a8 8 I'esult. In reality, this was a y¢ai' of dynainically respondiiig to tlie iinpact of the pandeinic aiid finding ways lo dclivcr seivices safely to Iliusc Inosl iii need. The Day Centrc did open [l)is I'ei)oi'ling period 35 Iiew I'esi(ILiits attended C.ro%combe. Coincideiitallyy tliis 15 tlie saine as the previous year. l.lowevci' 15 of tliese stay¢d foi. iiiider 2 Jnviiilis, 6 foi. between 2 aiid 6 Inoi)(118, 14 for 6 tnontlis and longcr, of whoin 8 weiil into oiii. Inove on acLiimmodation. In 8dditioi) to these 8, wc continued to SLlPPOlt tlie additional residents alrcady in oiir inovc on accoinmodation fioin tlie previous yeai.. T]ie cniilinucd cycle of mcii coinpleting tliis I'ccovery joiirncy adds to tlie thi'ivii)g IELovery community iii Noi'il) D¢voii, of whicli Ilie'fi)erapeulic Coii)munity continues to play a major part. Charities #nd other organisations with which the charity co-operates in its work rcA delivcrs iiitegrated services aiid woi'ks in Paitnersliip with many other .8tatLltory and Vnluntary sector oi'gai)isalioiis across North Dcvoii. We have a niimb¢r of oi'ganisatioIis willi staff based al thc Freedoin C'cnti'e wl)icli include, 5 staff fi'om Norili Devoii Coiincil, Mei)tal 14cdlih Nui'se throiigh Devon Parln¢rsliip 'l'i'usl, Pliysical Health Nuise tliroiigli tlie Nl.18, specialist substai)¢c tnisuse workei. tlirougli Togciher Drug & Alcoliol Servi¢¢s and GP'S tl)iougli Il)c local Priinary Cal'e Nelwoi'k. Iii addition, we parinei. witli Alabare Nortl) Devon iii 2 of ilie siippoited Iiousing propei'lic% in Barnstaple. Tliis is an arran&i¢inenl wliere FCA provid¢s the hoiising Inaiiageincnt and Alabai'e piovides tl)e sllppoi't. 'I'liis integi'ation witli oiii. partneis piovides an ei)lianL¢d sei'vice to clients ai)d we will look lo eoiitinue building oil Il)is ovei. tl)e nex¢ 12 months. FCA contiiiues to attend the fortnigliily Nortliern Devon Hoiising Hub, which is a collection of statiitoiy and voluiitury sector partnei's including Noitl) Devon Coiiiicil, Torridg¢ District CoL]n¢il, Police, Probotioii, Sanctiiary Ilousing, Alabair, Ei)compass Soutii West, Mentsl Health, Tageiher Drlig & Alcuhol Sei'vices and otliei's Ihal eome and go. Anyone roiigh slecping is dis¢usscd at these m¢¢titbgs aiid refetTals are made into 8 r8nge of siippoited l)ousiJ)g i)rojects whicli iu¢ludc those operated by Freedoin I lousing. Withi12 tlic Day Cenli'e their arc close working r¢lati011511ips with the enhanced rough sleeper oulreacl) leam Inade up ofprofessionals fi'om a nuinber of agencics. WithoLIt questioi) this has improved thc overall scrvices on offei. 8nd triily delivci's an inte￿.ated approacli. Piiblic benefit All of the activities oftlie chai'ity are focused on delivcring beiiefits to the community of North¢rn Devon. The generic service8 of r.I'eedoin Commiinity Alliaiicc (I.'CA) air opeii to all, ii'respe¢tive of Ilieir race, agc, I'cligioi), sexuality, ¥cnd¢i', addictions, ¢i'iminal IELord, ability or disability. .Service8 are gcaicd to Ineeliiig the needs of tlie soLially excluded, homelcss, drug & alcoliol uscis, meiital health surrerers, ecoiioinically disadvantaged and others with lif¢-conlrolling pi'obl¢ms. The reach of the seryiccs we provide goes beyond the direct benefit to service users and extends to i'edu¢ii)g tlic distress to their faniilics and fi'ieiids alik¢. In ddditioii, tl)ere arc significant indirect beiiefits to Ilie luGal community. Thc Police, Social Services, l.ocal Authority, health services and Inai)y others a¢ki)owledge tlic importaiice of tlic work of FCA in I'¢diiciiig liai'dsliip, I'educing criine and I'cducing harm. W¢ air recognised as Posltively contributing to ilie IuLal agenda of biiilding a safei. aiid %lYongci' Cominiinity. FREEDOM COMMUNITY ALLIANCE LIMITED TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2021 Contribmtion of Volunteers l-listorically, vL)luiil¢¢i's Iiave formed ai) esseiitial part of oiii. team and hdve made a significant i)08ilive conti'ibiilioii to the work of FCA. Howcvei., diiring thi% rcpoiting pei'iod tlic coiiti'ibiitioi) of volunt¢¢is lias beei) Iniiiiinal aiid this is solely down to Ili¥ paiideniic aiid the restricted i)atiire of the servic¢% on offer. Maiiy of oui. volLinteers are of retireinent *Lgb and thci'cfoir li has coiitinued to be iinportant to pi'otect them diii.ing thc cxtcndcd periods of lockdowi). At tlie date of tliis report we are still opei'ating witli Iniiiijnal voliiiilceis, biit l)ope Iliis will ¢liai)ge in t])e yeai. ahead. Risk assessments All policies and procedui'es al'e reviewed aiid updated on a regiilai- basi%. Risk assessments are niaintaincd and DBS checks cari'ied oiit 011 all staff, Tniqtee.% aiid appi'opriale voluiitccrs. Appiopi'iate aiid adeqiiaie insui"ai)ce eovcr is also Inaiiilaiiied. Tl)e 01)going impact of the pandctnic cl'eated the need foi. i)ew I'isk assessinents across all areas of the charity and these wciE reviewtd and updated on a regiilai. basis. As giiidclines changcd, we have iindertak¢n ncw risk assessments and these ￿'e uiiderpinning the work tl)at we do. Finaiieial Revicw and Results During the yeai. lh¢ Company's total income was £822,454 (2020 £841,290) of which resti'icted funds compi'ised £ 73,677 (2020 £51,954}. Total expenditure was £830,755 (2020 £744,099). Excluding Ihc desigiidted fuiids, the iinrestricted fund showed a surpliis of £70,122 (2020 £68,448) at the yeai. end. Incliidcd in designated fuiids is the fixed assets fund of £142,707, whilli coiiiprises the iiet book value of fixed assels, as th¢se assets al'e held to siippoit the futu￿ woi'k of the charity attd are not readily realizable. Reserye5 Policy The Triist¢¢8' targel is to ensiii'e that iinreslriotcd fLlI)ds which are not designated, and al'e freely available, at least covei. thc working capital I'equiirinents of 4 weeks, holising bcnefit (which is re¢eiv¢d in ai'rears and approxiinate8 £40,OOQ) plus two moiith's non-l)oiising relatcd costs of approxi11121¢ly £30,000. The Ii'iigtees are ciicoiii'aged tliat (lie Charity lias Irsei'ves of about this atnount and regai'd this Icvel as the Ininiinuin pi'udent balance. Going coneei'n statement While Ili¢ Covid19 pandeinic ha5 had ali impact on the day ¢enlre aLtivilies. the Chai'ity has eoiitinued to provide its housing and related suppoi'l services, as well as siippoItii)g its partner orgaiiisations in aehicviiig thcii. objective.q. -I'h¢ ongoiiig l)oiising benefjt ai)d conti'actiial (undinL>, togeilier with a healtliy Icvel of voliii)laiy dunalion and graiil ii)come, gives Ihv TrLlStees reasonable gi'ounds lo believe that the charity will contii)uc to operate as a going concern. FREEDOM COMMUNITY ALLIANCE LIMITED TRUSTEES ANNUAL REPORT YEAR ENDED 30 JUNE 2021 Responsibilities of the Directors Tlie dii'ectoi's aTe rcsponsible for pi'epai'ii)g the Ti'ustees Aiii)ual Rcpoit aiid the Financial Statements in accord£llice witli applicable law and United Kingdoin Generally Acccpted Aeoouiiliiig Pi'actice. Company law rcquircs tlic dii'ectors to prepai'e financial stateinciits for cacli finan¢ial year which give a true and fail. view of Ilie state of affairs of ihe cl)ai'ity and of tl)e sui'pliis or dcficit of the cl)arity for that year. Tn preparing thcsc financial staleinent£, tlie directors are I'eqiiii'ed to.. Select siiitable accouiiliiig policies and tl)en apply tliein coiisistciitly) Make jiidgeineiits and estiinat¢s that are reasonable and pi'udent. aiid Pi'epai'e tlic financial statcineiits on the going concei'n basis uiilcs5 It is inappropriate to presume that the cliarity will continue in operation. Tlie directors are responsiblc for kceping pi'oper accolinting I'ecords wliicl) disclose with reasonable acciiracy at any liine Ilie fiiiaiicial position of the charity and which ciiablc thcm to ensure tl)at the financial statements coinply with Coinpanies Act 2006. Tlie dii'ectors al'e also responsible for safegLiai'ding the assets of tl)e cliarity and hence for taking IEason&ble steps for the prevention and detection of fi'aud aiid other ii'regulai'ilies. This I'epoit Ilas bccn prep81.ed in accordance witli the special piovisions of Part 15 of the Coinpanies Act 2006 j'elatiiig to stnall coinpanies. By order of tli¢ Board r) M Paisons l L March 2022 10 FREEDOM COMMUNITY ALLIANCE LIMITED INDEPENDENT EXAMINERS REPORT YEAR ENDED 30 JUNE 2021 Indepeiident examinei s report to the trustees ofFreedom Community Alliance Limited I rcpoi'l on the accoiints of the company for tlie year ended 30 Jiine 2021, which are set out on pages 12to21. Responsibilities and basis of report Thc truslees (wlio al'e also tlie dii'cctoi's of tlie coinpany for tlic piirposeg of company law) are respon.8ible for the prepai'ation of tlie accounts in accordaiicc will) the i'¢quii'emeiits ot the Companics Act 2006 (tli¢ 2006 Act). Having satisfied myself that tl)e ch21.ity is not subject to audit undei. company law and is eligible for indepeiident exainination, il is my respoi)sibility to exainii)e the accounts undci. sectioii 145 of the Charities Act 2011 (thc 2011 Act) and to follow ilie procedures laid down ii) the Genet71 Direclioiis given by tl)e Cliai'ity Cominission Liiider scction 145(5)(b) of Ihe 2011 Act. Independent examinei s statemellt Tlie cliarity's gross ineoine exceeded £250,000 and l ain qlialificd to uiidertake the examination by being a qualified Inember of the Institute of Chartered Accounlaiils iii Eiiglai)d and Wales. I have coinpleted my examination. I confii'in ilial no matte15 have come to my attention iii connection with the exatnination giving Ine cause to bclicvc: l. Accounting recoi'ds were not kept in respect of the company as requircd by section 386 of the 2006 Act; or 2. The accounts do not accord with those records. or 3. Tlie accounts do not comply with the aceounting reqiiirements of section 396 of the 2006 Act otliei. tliaii any requircment that tl)e accounts give a 'true and fair view. which is not a matter considered as part of an independent examination. oi. 4. Tlie accoiints havc not been prepared in accoi'dance witli the methods and principles of the Stateinent of Recominended Pi'actice for accounting and reporting by charities. I have no Concerns and liave come acmss no other mattci's li) connection with tl)e examination lo which attention should be drawn in this report in ol'der to enable a proper understanding of the accounts to be i'eaclicd. LCA Chartei'ed Accountants. 13 Silver Sti'cct Barnstaple Devon Date EX32 8HR FREEDOM COMMUNITY ALLIANCE LIMITED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 JUNE 2021 Total ri un(Is Total Fun(15 202U Unrestricted Restricted ri uiids li uiids 2021 Note INC:OM£I Gi'ai)ts and Donatioiis 84,998 73,677 158,675 155,687 Chai'itable Activitics 636,725 636,725 644,676 Ii)vestment Ineoine 43 Othei. Incoinc 27,046 748,777 27,046 73,677 822,454 40,884 TOTAL INCOME 841,290 EXPENDrrIJRF, Charitllble activities 750,505 80,250 830,755 744,099 TOTAI, EXPEPIDITURE, 750,505 80,250 830,755 744,099 NET INCOME{EXPENDITURE) Transfer bclween fiinds of the Charity Balances bi'oiight foiward Balan¢es ca￿led foi3vard {1,728) {6,573) {8JOI) 97,191 262,057 69,354 331,411 234,220 260,329 62,781 323,110 331,411 An aiialysis of prior yeai. amounts between unrestricted and resti'i¢t¢d funds is shown in note 13. The notes on pages 15 to 21 form part of these financial statements. 12- FREEDOM COMMUNITY ALLIANCE LIMITED BALANCE SHEET YEAR ENDED 30 JUNE 2021 rited Kingdoni ai)d Republic of Ii'elaiid (FRS 102) and th¢ Companies Act 2(Tr06. 'I'lie chai'ity constitiites a public benefit eiitity as defined by FRS 102. (b) Going concern By ¢xpanding activities tliat geiiei'ale invL)me tlial is not gt'ant-related, siicl) as sui)ported liousiiig, tlic Ii'ustees considci. that tlie imniediate futiire of ilie triist has been se¢ured and ilie ass¢5s1neiil of tlie 'Iistces is thal tlie cliai'ity is a goiiigcoiiocri). (c) Fund aecounting ljnreslricted funds comprise dccuinulated surpluses and deficits on genei'al fiinds that al'e available foi. use at the disci'ction of tlic triist¢es in furtlierance of the general objectives of ihe charity and that have not beeii designated foi. otlici. purposes. Designated funds coinpi'ise iiiii'estricted funds that have been put Aside at tlie discretion of ihe trustees for particular piirposes. Reslricled funds are fuiids subject lo spc¢ial conditions imposed by the donoi- or by Ili¢ puiyose of the appeal. The piirposc and use of the reslricted funds are set out in the notes lo th¢ financial slateiiienls. (d) Income All incoining I'e50UTC¢S al'e iiicludcd in the SOFA wl)en the cliarily is legally entitled to the income and tl)e amoiint can be quaiitif led with reasonable acciii'acy. -I'he following specific polici¢s apply to categories of income.. Grniils ftiid doiiiitioiis Voluntary incoine 15 rccugnised in tl)e 5tatcin¢nt of financial activities and allocated to thc respective fund when reLeivabl¢. Oilier incoiiie Otlicr incomiiig I'esoiii'cc.% are recogiiised in ihc statement of financial activities and are allocated io Il)e respecliyc fui)d wlieii tl)ey ai'c rcceivable. 15- FREEDOM COMMUNITY ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2021 (e) Exi)enililuJ'e All expenditElI'e is accoiiiited foi. on ali accruals basis aiid lias been classified uiider headiiigs tl)at aggregatc all costs relaled to the category. Cliftriluble acliiiilies R¢%oiiires cxpended on charitable activities coinpi'ise all the resources applied by the charity in 111)dcitakiiig ils work lo nieel ils cliai'itablc objectives. Tl)c cost of raisii)g tlic funds to finaiicc Iliesc dCtivitie.s and govcrnaiicc costs, oth¢r tlian tl)Dse 5pccifically identified witliin tl)ese accoiiiits, are not considered to be material. {fj VAT The charity applied for Value Added Tax (V AT) I'egisti'ation diiring the finaiicial year. In ihese financial statemeiils ¢xpcnditiire is showi) exclusive of VAT where VAT has to be cliarged on oulpuls oi. cali be Claiined on inputs. (g) Tangible fixed assets and depi'eciation Tangible fixed assets co.%ting more than £1 00 al'c capitalised at cost iiicludii)g any incidental expeiiscs of acqiiisition. D¢preciation is provided on all tangible fix¢d assets at i'ales ¢alculated to wi'ile o)ff the cost over Ilieii. expected useful ccoiioinic lives. The depreciation m¢ihods and rates used arc disclosed in note 5. (g) Donated goods And sorvico8 Malei'ial donated goods and sei'vices are valued at the estiinated cost to the company of purchasing the I'elevant items whei'e a reasonabl¢ estiinate of Inai'kcl cost cali be Inad¢. No fiiiaiicial valu¢ has bcen placed on otlici. doi)ated goods, eiihei. for resale oi. foi. use by b¢ncficiaries, or on sei"viccs pi'ovided by voliinleers, as tlie cost of doing so would far oiitweigh the bciicfit of tliis iiifoi'inatioii lo the iisei. of Ihc accounts ai)d the cliai'ity. file vast Inajority of donated it¥ins are of very small value aiid Ihe laigc ainoui)t of'donaled food aiid clothing item8 woiild wnake cstimating values a very lengthy pi'ocess. (h) Company status The charity is a Company litnited by guarantee. In tlie ev¢iit of Ilie charity being wouiid up, the liability in I'espect of tlie guai'aiilee is limited io £ I per meinbcr of the chai'ity. 16- FREEDOM COMMUNITY ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2021 CHARITABLE ACTIVII'IES INCOME lJnre$ti'ieted Rcstricte(I Fiin(Is ri unds Total Fiinds 2021 Funds 2020 E.loiising i)ravision and rclated suppoit a¢livilies Other sei'vice ii)¢oine 636,725 636,725 644596 80 636,725 636,725 644,676 EXPEI NDITURE Total staff costs wei? as follows: 2021 2020 Wages and salai'ies Einployei s National 5nsuran¢e Einployei s pension ¢ontribiitions 346,915 18,475 4,464 369,854 284,352 12,773 3J99 300,524 No employee rcceived eiiiployee benefits for the reporting period of more than £60,000. 1?*14ieulars of employee8: The average i)umber of staff cmployed by thc chai'ity diiring thc year amoiinted to.. 2(121 2020 Cliai'itabl¢ activities staff Ti'adiiig aclivitie5 Staff 25 22 25 22 None of the Ii'uslees I'eccived reiniinei'atioii or expeiises for their I'ole as triistees. Thc key m8iiagement pcrsoiinel are defined as the CEO and Ihc Operations Managci.. Their total reinunei'ation iiicliiding employci s Nl and pensioi) contributionq foi. the year was £48.967 (2020 £43.171) -17- FREEDOM COMMUNITY ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2021 T INCOMINC {OUTGOING) RESOURCES l¢OR THE YEAR Tliis is slated after chai'ging: 2021 2020 Rei)t of biiildings Grants made lo otl)ei' chariti¢s DepiEciatinn of tangible fiked a*%ets {CJain)/l.os.q ()n disposal of fix¢d assets l.-Kaiiiinatioii fees 221,060 660 34222 198J64 780 39,404 1,537 5. TANCIBLE FIXEI D ASSEI TS FOR USE BY TIIEI CHARII'Y Le25ehold property Vehicles I'lant and F.quipnieNt To(al COST Al 30 JUNE 2020 Additions for the year l)isposal AI 30 JUNE 2021 241,627 1.403 240,780 21,233 494,557 30,820 8,184 243,030 262,013 525,377 DEPRECIATION Straight line ReduLing Bal Stralght Line 10-33/0 Rate At 30 JUNE 2020 130,152 12,082 5,496 3,187 212,800 348,448 Charge for the yeai. Disposal 18.953 34,222 At 30 JUNE 2021 142,234 8,683 231,753 382,670 NET BOOK VALUF. At 30 JUNL 2021 100,796 30,260 142,707 At 30 JUNE 2020 111,475 27,980 146,109 DEBTORS 2021 2020 Tradtt debtors Prepayments Aeci'ued incoine Other debioi's 961 7,839 21,26J 546 22,614 960 34,871 37,545 FREEDOM COMMUNITY ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2021 CREDI'foRS: Amounts falling due wi¢hiii one year 2021 2020 Deferred incom¢ Accruals and otiiei. crediloi's 27,666 23,246 6,690 20,156 51),912 26,846 Defei'red incoine relat¢s lo service iiicome received in advance foi. sei'victrs to be delivered after the yeai. end. . DESIGNATED FUNDS Mvvement in i'esources: Bal2nce At New 3U June 2020 designatioiis IJtili.$edl BalanLe at Released 30 June 2021 N¢w and Expanded Initiativcs Fixed Asscts 47,500 146,109 47,500 142,707 30,820 (34,222) 193,609 30,820 (34,222) 190,207 -I'he fixed assets flind r¢presents the net book value of fixed assets., lo iiidi¢ate that these funds are not available for othcr purposes. 9. RESTRtCTED FUNDS Movement iii resourees: Balance at 30 June 21 BAlance At 30 June 20 Incoming Outgoing Lloyds Foundation Hou.sin% & Ilomeltss Covid Respijiise Fund Other 8J33 48,521 12,500 7,200 15,533 48,521 40,000 52,500 Totsl 69 19- FREEDOM COMMUNITY ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2021 10. ANALYSIS OF NET ASSETS (behveen restricted And unrestricted fiinds) Tangible rixed a$set$ P4et Luri'ent Assets TotAI Reslricled fuiids 62,781 62,781 Unresti'icted funds 142,707 117,622 260,329 142,707 180,403 323,110 11. RF.I,ATED PARTIES The Ch8rity occupies thc same bLiildii)g as F,reedoin Apostolic Mii)islries Litnited (FAM) aiid Freedom Tiiist is the formal tciiaiit of the building. I"wo of the Iriist¥es of the Charity who served diii'ing the year wei'e also trustee.s of Fi'eedoin Ti'iisl. Tl)c Charity paid I'eiil aiid landloi'd's I'ccliarges of £44,720 (2020 £30,556) to Frccdom Ti'iist ai)d J'e¢eiv¢d £804 (2020 £3,216) fi'om Freedom TrLlSt foi. providiiig services to the l I'iist. Frttedoiii Apostoli¢ Ministries Limited ii)ade Lll?I'estricted doiiatioiis of £31,000 (2020 £30,000) to the Chai'ity diii'ing th¢ yeai. and paid £7,794 (2020 £6,576) lu the Cliarily for seivices provided. Eagle Coii)munity iiierged with the Charity in the prior y¢ar aiid restricted donations of £13,660 (2020 fixed asset% of £8,710) were transfei'red fiom Eagle Coiiiiniii)ity lo the Chai'ity in Jiine 2021 wheii woi'k was coinpl¢ted on the merger. Foul. of the five Ii'ustees from Eagle Commiinity becoine trustees of Freedoin Coiniiiiiiiity Alliance. Two Ii'LlStees who served diii'ing the y¢ar and Mi's Parsons, a spoiise of onc of the trustetts, al'e employees of the Charity. Mrs Pai'sons and Mi. Miii'cli wei'e eiiiployed by the ¢hai'ily at total gross salary costs of £11,588 (2020 £10,115) and £11,242 (2020 £7,590) respectively and Mr Baitlett al a total gj'oss salaiy cobl for the yeai. Df £14,116 (2020 £8,940). Both Iriistee ¢ini)loyees al'e paid foi. Iheir einployee I'oles and i)ot for theii. ti'iistcc activities. 'I"hc Icvel of payments Inade to thesc individiials were dctcrmined in accordaiice with pay scales operated by tl)e Charity and approved by the indcpendenl triistees.'fhe ti'ustees are satisfied Il)at tliese individ1121s are tlie Inosl appro)priale individii&ls for their re8pe¢live roles and their I'emiinei'atioii is pci'inilled by the Charity's con.stitution. Indcmnity insiii'ance was pi'ovided foi. Ilie ti'ustees as parl of a policy cov¢ring other in%ui'able risks. No 5epai.ate cost for indeninity iiisiirance was piovided by the insiirer. 12. COMMITMENTS UNDF.R OPF.RATING LEASII S The annual leasc payments linder non-cancellablc laiid and building operating leases were as follows. 2021 2020 Within l year Over l year biit less than 5 ycars Over 5 years 49,500 98,052 32J180 14,725 134,442 180,432 149,167 -20- FREEDOM COMMUNITY ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2021 13. ANALYSIS OF PRIOR YLAR AMOULYTS I'WEI EN FUNDS 'lutal Unrestrictell Restricted Funds ri unds 2020 INCOIVIE Cjrants and doiiations 103,733 51,954 155,687 Investiiieiit inLome 43 43 IiiLoine froin otl)ci' tradiiiE gictivities Recycling activities and Ebay ti'adiiig Iii¢ome froin chdrilable activities 644,676 644,676 Oihei. incoine 40,884 40,884 TOTAL INCOMI 789,336 51954 841,290 EXPENDITURE Chdritable activities 701,636 42,463 744,099 Costs of othci. trading a¢tivities' Recycliiig activities and Ebay Il'ading TOTAL EXPENDITURE 701,636 42,463 744,099 NF.T INCOMF. (EI XPENDITURF) BEFORE TILINSFI ER Transfer between fiinds of the Chai'ity Total funds broiight fonvard Total Funds ¢atTied forward 87,700 9,491 97,191 174,357 59,863 234,220 262,057 69,354 331,411 14. ANALYSIS OF PRIOR YII AR Nfl T ASSEI TS BETWF.EN FUNDS Tangible rjxed asset Non CiirreTtt Liabilitie5 Ofhei. net assets Total K¢sli'icled fliiids Ui)restricted fLlI)ds 69J54 146,109 115,948 146,109 185,302 331AII -21-