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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 06585052 (England and Wales) REGISTERED CHARITY NUMBER: 1126626

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2021

for

Rock Foundation UK Limited

Haines Watts, Chartered Accountants 117 - 119 Cleethorpe Road Grimsby North East Lincs DN31 3ET

Rock Foundation UK Limited

Contents of the Financial Statements for the Year Ended 31 March 2021

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Cash Flow Statement 11
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 21

Rock Foundation UK Limited

Report of the Trustees for the Year Ended 31 March 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To act as a resource for people with learning difficulties and the disadvantaged by providing advice, assistance and organising programmes of physical, educational and other activities as a means of:-

a) Helping them to advance in life and helping to develop their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals.

b) Advance education.

c) Relieving unemployment.

Public benefit

Providing recreational and leisure time activity in the Charity Commission's general guidance on public benefit and complied with section 17(5) of the 2011 Charities act when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

Page 1

Rock Foundation UK Limited

Report of the Trustees for the Year Ended 31 March 2021

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We would first like to thank all our funders for their support and all our volunteers and staff who without everybody's help, it would not have been possible.

Rock was started by a parent of a special needs child who, having explored the availability of training for over 18's discovered that very little was available. She subsequently decided to start Rock Foundation to provide young people and adults, and the disadvantaged, work experience and supported workshops so that they could achieve their potential in life, and we now serve in excess of ninety adults with learning disabilities every week.

During the last financial year, despite significant operating challenges due to COVID and the national lockdown, Rock Foundation continued to provide support services to its targeted client groups. These included a wide range of workshops such as, art and craft, woodwork, puppetry, cookery, baking, computers, healthy living, needlework, furniture restoration, horticulture, DIY, baking, and laser craft, food bank stock management etc, alongside courses in independence and work skills, community living and transportation. In response to COVID restrictions this timetable experienced periods of disruption, where we had to shift to offering distance support as students self-isolated. And we offered phone support, practical support (food parcels etc.) as well as providing all students with 'at home' activity and education packs throughout the terms. When we were able to resume day services 'in house' this required smaller class sizes, dedicated tutors, and bubble arrangements to ensure sessions could be delivered in a safe way.

Rock Foundation UK Ltd has continued to further its work with the local community by working with a network of local and regional companies and donors to supply our food bank. Again, this aspect of our work has been affected by COVID too, seeing huge increases in presenting need, and also challenges to our supply as a result of restrictions. We are proud to say we continued throughout the entire series of lockdowns, operating with a committed skeleton staff, to provide a vital service to a deeply affected community. We have continued to be involved with the local food provider forum, acting in coalition to resolve food poverty in Northeast Lincolnshire. And because of this partnership, we were chosen by Northeast Lincolnshire Council to be one of the facilitators of their COVID hardship grant fund, which has seen us distribute around £20,000 of government aid to the most vulnerable and needy members of society. We currently operate from the former Holme Hill School in Heneage Road. However, we received news this was being negotiated for sale, and we have since secured a property from North East Lincolnshire Council via a Community Asset Transfer for a nominal amount as a freehold disposal. At time of writing, we are in the final stages of legal negotiation around terms, and we hope to have competed by the next year end.

Over the past year our food bank has experienced increasing levels of need with 172,125 meals given out this year. As always, this would not have been possible without the help of Morrison, Tesco, Aldi, Lidl, Greggs and HIS, and a wide variety of other local businesses and supporters, many of which prefer to remain anonymous.

The events of the last year have compounded our conviction that the help our community needs goes way beyond a food parcel. We commissioned an independent review of our foodbank provision, as well as undertaking a data capture exercise utilising a database to understand the needs of those accessing our foodbanks. Furthermore, we undertook a successful Fuel Bank pilot which has resulted in us being made a full time Fuel Bank partner for the Fuel Bank Foundation. With the successful acquisition of a new site for our Foodbank, the time seems right to use the learning from these exercises to expand our service to a Foodbank Plus model, which will seek to provide a more holistic service offering life skill, recovery, and employment sessions alongside our more practical support.

We have also continued to wholesale our laser products through Potter's House, helping to financially underpin our work. This accompanies our ongoing work in utilising online sales avenues such as Etsy, and physical retail spaces on the High St. We are seeking to continue to grow this in coming years to increase our financial resilience, and service sustainability.

We would like to thank all our supporters for their continued assistance by way of donations, and all individuals, faith groups and other organisations who have supported Rock Foundation UK Ltd.

Over the past year we have opened our supported housing at Caistor with the initial three residents rising to 6, as well as intermittent respite placements.

Page 2

Rock Foundation UK Limited

Report of the Trustees for the Year Ended 31 March 2021

ACHIEVEMENT AND PERFORMANCE

Volunteer review

We continue to be blessed with excellent volunteers, many of whom have worked within the charity for many years, and many of whom continued to support us through the challenges of COVID and lockdown.

Our volunteers come from a wide range of organisations, backgrounds and experience, representing a wide cross section of our community.

Our regular 40 volunteers contributed a total of around 11.648 hours across the last year, equating to roughly 224 hours per week in volunteered time, or 5.6 per person per week.

Our regular volunteers therefore contributed approximately £128,128 between them at a combined value of around £11 per hour

We also receive help from many casual volunteers throughout the year, whose valuable contribution is difficult to quantify, but incredibly significant. These people that come to help with a specific short-term projects or events, offer a few days when they are available, or attend on short term placement from training agencies. We estimate to have received approximately 484 such volunteering hours, placing our grand total at around £5,324.

FINANCIAL REVIEW

Reserves policy

It is the policy of the charity to monitor unrestricted funds which are free reserves of the charity to achieve a minimum level of £95,000. This will provide sufficient funds to cover management, administration, support costs and to respond to emergency applications for grants which arise from time to time.

Incoming resources for the year amounted to £991,841 (2020: £716,303) and resources expended £727,086 (2020: £606,665). Free reserves at the year-end were £287,951 (2020: £44,276).

Page 3

Rock Foundation UK Limited

Report of the Trustees for the Year Ended 31 March 2021

FUTURE PLANS

As always plans are in place to maximise the use of our current resources, develop new services and increases our intake of service users.

Our aim in the last year was to move our newly opened supported living facility towards being fully occupied. However, no-one could have foreseen what was going to happen with the outbreak of COVID and the associated restrictions. In spite of this we were able to grow the number of residents from 3 to 6. Our aim in the upcoming year is to continue to increase our number of residents whilst ensuring the right mix of client needs and abilities to enable our current residents feel 'at home.' The aim of the service is to provide excellent care for adults with learning disabilities. This is a non-profit venture which stands in contrast to the commercialised provision of care and support that proliferates locally, and places shareholders before clients. Our aim is to continue to build positive relationships with funders, as well as diversifying our social enterprise output from the site, to build further resilience into the project.

Further developments include an ongoing maintenance project to bring our Grimsby site to a higher standard of facilities as well as the ongoing expansion of our gardening project at Caistor and Grimsby to focus on growing high quality organic produce for our residents, tearooms, and the public, whilst providing an excellent set of training opportunities for our members.

Finally, we are looking toward the handover of our new site for our foodbank provision, and the expansion to a Foodbank Plus model, this will entail refurbishment of the site, relocation of our current service and expansion of our service offer. We have a robust plan, which has been well received by our local authority and we are confident will lead to the formation of positive funding relationships in the coming year.

This year's present climate

Apart from management and key workers much of the Rock Foundation was on furlough. As restrictions lifted, we gradually brought staff back onto work, making use of the changing furlough support levels to ensure we were accessing our full entitlement at each level of re-opening. Caistor supported housing maintained a core staff who worked to strict protocols. For much of the year the cafe, tearoom, and shops were closed. However, when restrictions lessened, we opened in a timely manner following all required restrictions and protocols.

Our foodbank remained open and busier than normal. Over the year we have given out 172,125 meals, with a value of £258,187.50

Fortunately, we have received several grants which has enabled the charity to be financially stable.

A lot of our volunteers are elderly and are still worried about coming to volunteer. This has had a big impact on us as a charity.

Our fundraising activities also had to be cancelled.

There will always be a risk and uncertainties. As a charity I feel we are in a good place. Mainly because of the increase of service users using our supported housing accommodation and the grants we have been fortunate to receive.

At present our reserves are good. But as a board this is something that needs to be looked at on a regular basis. This is something again that we will take advice from our accountant.

As a charity we feel confident about the future, but we are aware this can change. We feel we have tried to look at every eventuality.

Some concerns: -

Lack of volunteers

Lack of food donations

Day Students

Financial loss of income if another lock down.

Page 4

Rock Foundation UK Limited

Report of the Trustees for the Year Ended 31 March 2021

Staffing could be a problem if anyone is having to self isolate. However we are always looking at contingency plans.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by its Memorandum and Articles of Association incorporated 6 May, 2008 as amended by written resolution dated 22 October, 2008 and 29 July, 2014 respectively.

Recruitment and appointment of new trustees

The charity seeks to appoint trustees from persons who share the same ethos. It seeks to identify those most suitable to bring a balance of skills and strengths to the board. Each trustee is given a job description which utilises their skills.

Organisational structure

The CEO makes day to day decisions with regards to the general running of the charity. Trustees make decisions on management salaries, development and expansion and any other major decisions.

Induction and training of new trustees

We have a policy for induction and training of trustees. As stated in our policy each trustee receives a training pack and will also spend a day with our CEO explaining the role of the trustee.

Related parties

Rock Social Enterprise and Rock Caistor Enterprise are trading companies and all profits go to Rock Foundation.

Risk management

The Directors/Trustees have examined the major strategic, business and operational risks that the charity faces and confirms that systems are in place to monitor and control these risks and ensure that the necessary steps can be taken when appropriate.

Any major risks to which the charity is exposed will be reviewed in an emergency trustees meeting.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06585052 (England and Wales)

Registered Charity number

1126626

Registered office

39-41 Heneage Road Grimsby North East Lincs DN32 9ES

Trustees

R J K Burrell P E Hodge S Howard (appointed 4.1.21) K Smith R I Lewis M Scarrott

Page 5

Rock Foundation UK Limited

Report of the Trustees

for the Year Ended 31 March 2021

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Mark Stothard FCA Haines Watts, Chartered Accountants 117 - 119 Cleethorpe Road Grimsby North East Lincs DN31 3ET

Bankers

National Westminster Bank Plc 66 Victoria Street Grimsby DN32 9ES

Senior staff Miss P E Hodge Miss S Springall

Approved by order of the board of trustees on 26[th] October 2021 and signed on its behalf by:

........................................................................ P E Hodge - Trustee

Page 6

Independent Examiner's Report to the Trustees of Rock Foundation UK Limited

Independent examiner's report to the trustees of Rock Foundation UK Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCA which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. 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

  3. 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.

Mark Stothard FCA Haines Watts, Chartered Accountants 117 - 119 Cleethorpe Road Grimsby North East Lincs DN31 3ET

Date: 26[th] October 2021

Page 7

Rock Foundation UK Limited

Statement of Financial Activities for the Year Ended 31 March 2021

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
734,965
Charitable activities
3
Core projects
72,265
Core projects-Restricted
-
Other income
88,379
Total
895,609
EXPENDITURE ON
Charitable activities
4
Core projects
606,469
NET INCOME/(EXPENDITURE)
289,140
RECONCILIATION OF FUNDS
Total funds brought forward
463,270
TOTAL FUNDS CARRIED FORWARD
752,410
Restricted
fund
£
-
-
96,232
-
96,232
111,273
(15,041)
68,418
53,377
31.3.21
Total
funds
£
734,965
72,265
96,232
88,379
991,841
717,742
274,099
531,688
805,787
31.3.20
Total
funds
£
406,643
208,824
100,836
-
716,303
606,665
109,638
422,050
531,688

The notes form part of these financial statements

Page 8

Rock Foundation UK Limited

Balance Sheet

31 March 2021

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Stocks
12
Debtors
13
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
15
NET ASSETS
FUNDS
18
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
fund
£
802,739
7,000
93,230
307,195
407,425
(42,518)
364,907
1,167,646
(415,236)
752,410
Restricted
fund
£
48,377
-
-
5,000
5,000
-
5,000
53,377
-
53,377
31.3.21
Total
funds
£
851,116
7,000
93,230
312,195
412,425
(42,518)
369,907
1,221,023
(415,236)
805,787
752,410
53,377
805,787
31.3.20
Total
funds
£
873,900
4,050
36,856
124,827
165,733
(72,329)
93,404
967,304
(435,616)
531,688
463,270
68,418
531,688

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 9

Rock Foundation UK Limited

Balance Sheet - continued

31 March 2021

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 26[th] October 2021 and were signed on its behalf by:

............................................. P E Hodge - Trustee

The notes form part of these financial statements

Page 10

Rock Foundation UK Limited

Cash Flow Statement
for the Year Ended 31 March 2021
Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities
Loan repayments in year
Loan interest
Reclassification of loans
Net cash used in financing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
31.3.21
£
222,947
(14,269)
208,678
(5,774)
4,300
(1,474)
(34,105)
14,269
-
(19,836)
187,368
124,827
312,195
31.3.20
£
172,624
(17,883)
154,741
(80,831)
-
(80,831)
(35,769)
17,883
(21,250)
(39,136)
34,774
90,053
124,827

The notes form part of these financial statements

Page 11

Rock Foundation UK Limited

Notes to the Cash Flow Statement

for the Year Ended 31 March 2021

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
31.3.21 31.3.20
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 274,099 109,638
Adjustments for:
Depreciation charges 27,433 31,251
Profit on disposal of fixed assets (3,175) -
Interest paid 14,269 17,883
Increase in stocks (2,950) (3,400)
Increase in debtors (56,374) (22,921)
(Decrease)/increase in creditors (30,355) 40,173
Net cash provided by operations 222,947 172,624
ANALYSIS OF CHANGES IN NET DEBT
At 1.4.20 Cash flow At 31.3.21
£ £ £
Net cash
Cash at bank and in hand 124,827 187,368 312,195
124,827 187,368 312,195
Debt
Debts falling due within 1 year (19,290) (545) (19,835)
Debts falling due after 1 year (435,616) 20,380 (415,236)
(454,906) 19,835 (435,071)
Total (330,079) 207,203 (122,876)
  1. ANALYSIS OF CHANGES IN NET DEBT

The notes form part of these financial statements

Page 12

Rock Foundation UK Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Donation and legacy income is received by way of donations and gifts is included in full in the statement of Financial Activities when receivable. The value of services provided by volunteers has not been included in these accounts.

Grants, where entitlement is not conditional on the delivery of specific performance by the charity, are recognised when the charity becomes entitled to the grant. Grants received in relation to capital expenditure are recognised in the Statement of Financial Activities when the charity becomes entitled to the grants.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixture and fittings 20% Straight Line Motor Vehicles 20% Straight Line

Freehold property -Building 2% Straight Line -Commercial Kitchens 5% Straight Line -Public Toilet Facilities 6.67% Straight Line -Residential Kitchens 10% Straight Line -Residential Bathrooms 10% Straight Line -Heating Systems 10% Straight Line -Alarm Systems 10% Straight Line

Land is not depreciated.

Fixed assets are stated at cost less accumulated depreciation. The cost of minor additions under £250 are not capitalised.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

continued...

Page 13

Rock Foundation UK Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme.Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Donated goods

Donated goods are recognised in income at sales value when they are sold.

General services provided by volunteers and organisations are not recognised in the statement of financial activities. Further details of these are disclosed in the trustees report.

Specific services provided by other organisations are recognised in the statement of financial expenditure ad donations and charitable expenditure.

Donated goods for distribution are recognised in the statement of financial activities when distributed at market value as donations and charitable expenditure.

2. DONATIONS AND LEGACIES

3.

Donations and gifts
INCOME FROM CHARITABLE ACTIVITIES
Activity
Charitable activities
Core projects
Service provisions
Core projects
Grants
Core projects
Insurance claims
Core projects
Grants
Core projects-Restricted
Grants received, included in the above, are as follows:
Lloyds
Humber learning
Greggs
Screwfix
All Churches Trust
Walwyn Chapman Trust
Clothworkers Foundation
Carried forward
31.3.21
£
734,965
31.3.21
£
6,728
50,537
15,000
-
96,232
168,497
31.3.21
£
-
-
-
5,000
-
-
-
5,000
31.3.20
£
406,643
31.3.20
£
34,501
159,373
-
14,950
100,836
309,660
31.3.20
£
24,100
18,744
2,000
5,000
2,500
4,826
16,300
73,470

Grants received, included in the above, are as follows:

continued...

Page 14

Rock Foundation UK Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2021

3.
INCOME FROM CHARITABLE ACTIVITIES - continued
Brought forward
Bernard Sunley Foundation
WRAP
Crisis
NELC Hardship
The Morrisons Foundation
North East Lincs
DISA
Longhurst Group Community
Martin Lewis - unrestricted
4.
CHARITABLE ACTIVITIES COSTS
Core projects
5.
SUPPORT COSTS
Core projects
6.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Surplus on disposal of fixed assets
7.
TRUSTEES' REMUNERATION AND BENEFITS
Trustees' salaries
Trustees' social security
31.3.21
£
5,000
-
58,988
5,000
12,000
3,744
5,000
1,500
5,000
15,000
111,232
Support
Direct
costs (see
Costs
note 5)
£
£
704,085
13,657
Governance
Other
costs
£
£
10,457
3,200
31.3.21
£
27,433
(3,175)
31.3.21
£
37,621
3,980
41,601
31.3.20
£
73,470
5,000
22,366
-
-
-
-
-
-
-
100,836
Totals
£
717,742
Totals
£
13,657
31.3.20
£
31,251
-
31.3.20
£
31,114
3,103
34,217

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Page 15

continued...

Rock Foundation UK Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

8. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
31.3.21
£
235,353
7,276
1,938
244,567
31.3.20
£
237,567
6,433
1,499
245,499

Included in wages and salaries are contracted out Tutor and consultancy fees of £8,751 (2020: £10,025).

Included in staff costs are salary and employers national insurance paid to and in relation to key management of £50,351 (2020: £44,241).

The average monthly number of employees during the year was as follows:


Core
No employees received emoluments in excess of £60,000.
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
406,643
Charitable activities
Core projects
208,824
Core projects-Restricted
-
Total
615,467
EXPENDITURE ON
Charitable activities
Core projects
552,364
NET INCOME
63,103
Transfers between funds
29,337
Net movement in funds
92,440
RECONCILIATION OF FUNDS
Total funds brought forward
370,830
TOTAL FUNDS CARRIED FORWARD
463,270
31.3.21

24
Restricted
fund
£
-
-
100,836
100,836
54,301
46,535
(29,337)
17,198
51,220
68,418
31.3.20
24
Total
funds
£
406,643
208,824
100,836
716,303
606,665
109,638
-
109,638
422,050
531,688

Page 16

continued...

Rock Foundation UK Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

10. FOODBANK DONATIONS

Included within donations and gifts during the year in income and also charitable activity expenditure gifts and donations is £258,188 (2020: £210,600).

This has been calculated based on 19,125 food parcels distributed during the year estimated at a fair value of £13.50 per parcel.

11. TANGIBLE FIXED ASSETS

Fixtures
Freehold
and
property
fittings
£
£
COST
At 1 April 2020
870,155
111,978
Additions
-
5,774
Disposals
-
(7,198)
At 31 March 2021
870,155
110,554
DEPRECIATION
At 1 April 2020
39,214
93,364
Charge for year
17,403
4,612
Eliminated on disposal
-
(7,198)
At 31 March 2021
56,617
90,778
NET BOOK VALUE
At 31 March 2021
813,538
19,776
At 31 March 2020
830,941
18,614
12.
STOCKS
Stocks
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Motor
vehicles
Totals
£
£
38,340
1,020,473
-
5,774
(13,500)
(20,698)
24,840
1,005,549
13,995
146,573
5,418
27,433
(12,375)
(19,573)
7,038
154,433
17,802
851,116
24,345
873,900
31.3.21
31.3.20
£
£
7,000
4,050
31.3.21
31.3.20
£
£
93,230
36,856

continued...

Page 17

Rock Foundation UK Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.21 31.3.20
£ £
Bank loans and overdrafts (see note 16) 19,835 19,290
Social security and other taxes 5,931 3,505
Other creditors 16,752 49,534
42,518 72,329
15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.21 31.3.20
£ £
Bank loans (see note 16) 415,236 435,616
16. LOANS
An analysis of the maturity of loans is given below:
31.3.21 31.3.20
£ £
Amounts falling due within one year on demand:
Bank loans 19,835 19,290
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans more 5 yr by instal 415,236 435,616
17. SECURED DEBTS
The following secured debts are included within creditors:
31.3.21 31.3.20
£ £
Bank loans 435,071 454,906
CAF Bank Ltd have secured fixed charges over the freehold property 39-43 Heneage Road, Grimsby, DN32
9ES and Top House Farm, Grimsby Road, Caistor, LN7 6RJ.
18. MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Core projects
TOTAL FUNDS
At 1.4.20
£
463,270
68,418
531,688
Net
movement
in funds
£
289,140
(15,041)
274,099
At
31.3.21
£
752,410
53,377
805,787

continued...

Page 18

Rock Foundation UK Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

18. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
895,609
Restricted funds
Core projects
96,232
TOTAL FUNDS
991,841
Comparatives for movement in funds
Net
movement
At 1.4.19
in funds
£
£
Unrestricted funds
General fund
370,830
63,103
Restricted funds
Core projects
51,220
46,535
TOTAL FUNDS
422,050
109,638
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
615,467
Restricted funds
Core projects
100,836
TOTAL FUNDS
716,303
Resources
Movement
expended
in funds
£
£
(606,469)
289,140
(111,273)
(15,041)
(717,742)
274,099
Transfers
between
At
funds
31.3.20
£
£
29,337
463,270
(29,337)
68,418
-
531,688
Resources
Movement
expended
in funds
£
£
(552,364)
63,103
(54,301)
46,535
(606,665)
109,638

continued...

Page 19

Rock Foundation UK Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

18. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Core projects
TOTAL FUNDS
At 1.4.19
£
370,830
51,220
422,050
Net
movement
in funds
£
352,243
31,494
383,737
Transfers
between
funds
£
29,337
(29,337)
-
At
31.3.21
£
752,410
53,377
805,787

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming
Resources
Movement
resources
expended
in funds
£ £ £
Unrestricted funds
General fund 1,511,076 (1,158,833) 352,243
Restricted funds
Core projects 197,068 (165,574) 31,494
TOTAL FUNDS 1,708,144 (1,324,407) 383,737

Restricted Funds

All restricted funds are for the core purposes of the charity including the food bank.

Screwfix

Amounts received from Screwfix were to pay for equipment and decorating costs.

Wrap

Amounts received from WRAP were a contribution towards wages, fuel and food bank purchases.

Crisis

Amounts received from Crisis were a contribution towards food bank purchases.

NELC Hardship

Amounts received from NELC Hardship Fund were paid as donations towards people in need of help.

The Morrisons Foundation

Amounts received from The Morrisons Foundation were to pay for fridges for the food bank.

North East Lincs

Amounts received from North East Lincolnshire Council were a contribution towards food bank purchases.

DISA

Amounts received from DISA were a contribution towards the cost of equipment at the Caistor site.

continued...

Page 20

Rock Foundation UK Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

18. MOVEMENT IN FUNDS - continued

Longhurst Community Group

Amounts received from Longhurst Community Group were a contribution towards a poly tunnel.

19. RELATED PARTY DISCLOSURES

Gifts of £50,707 (2020: £7,283) were receivable during the year from Rock Caistor Ltd. Rock Caistor Ltd owed the charitable company a balance of £54,776 (2020: £2,303) at the year end.

Gifts of £71,337 (2020: £15,141) were receivable during the year from Rock Social Enterprise Ltd. Rock Social Enterprise Ltd owed the charitable company a balance of £21,550 (2020: £15,141) at the year end.

Total donations from Trustees during the year amounted to £4,912 (2020: £7,358)

This page does not form part of the statutory financial statements

Page 21