REGISTERED COMPANY NUMBER: 06682677 (England and Wales) 

REGISTERED CHARITY NUMBER: 1127896 

REPORT OF THE TRUSTEES AND 

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 

FOR RUILS 

Hartley Fowler LLP Statutory Auditors Chartered Accountants 4th Floor Tuition House 27-37 St George's Road Wimbledon London SW19 4EU 



## RUILS 

## CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 


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Page<br>Chair's Statement 1<br>Report of the Trustees 2 to 10<br>Report of the Independent Auditors 11 to 13<br>Statement of Financial Activities 14<br>Balance Sheet 15<br>Cash Flow Statement 16<br>Notes to the Cash Flow Statement 17<br>Notes to the Financial Statements 18 to 30<br>**----- End of picture text -----**<br>




## RUILS CHAIR'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2021 ee 

I have great pleasure in presenting the Ruils Annual Report and Accounts for the year to 31st March 2021. The year was of course dominated by the impact of Covid 19. We were challenged in so many different ways and I am proud to say that Ruils responded magnificently. We recognised that the lives of our clients, the people we support, would be affected profoundly, due in particular to increased isolation and lack of human contact. In response we led a team of volunteer telephone befrienders who provided crucial contact for those who were isolated, and especially those who were disabled. These individuals, in many cases, were suddenly unable to shop for themselves and working with other charities and a group of brilliant volunteers, we were also able to deliver food and other essential items to our clients. 

Every member of Ruils team have worked so hard, diligently, inventively and with good humour to support our clients during lockdown. In many instances carrying out a role different to normal. They have been wonderful even though working remotely, and our policy of provisioning the whole team with laptops and mobiles proved an effective strategy that enabled us to continue to deliver essential services effectively. Ruils has had a very successful year of growth. The charity is financially sound, we have doubled in size and income, the detailed results are shown below in our financial statements. We have continued to provide services to help clients to live independently, particularly supporting people who decide to receive payments directly so they can choose, arrange and manage their own care. Our thanks go to the continued support of Richmond and Hammersmith & Fulham councils for enabling us to provide these services. 

We continue to provide a range of other services; Pathways which provides advice and advocacy support for disabled people, special educational needs (SEN) advice for families with disabled children, FriendBee our SEND befriending service to support disabled children and their families holistically, Family Matters in Richmond and Hounslow providing one to one case work support to parents of disabled children and to offer a subsidised Counselling service to clients using student counsellors. We could not deliver these services without the generous financial support of key funding partners including Children in Need, Comic Relief, The London funders Covid Response, Hampton Fund, Richmond Parish Lands, Trust for London and Young Londoners. We offer them our thanks for their continued confidence in Ruils. Additional funding has come from our team's magnificent collective and individual efforts in community fundraising. Well done and thank you to them all! 

We operate a Community Independent Living service to facilitate activities for those in the community with mental health and disabilities, and provide a Volunteer Befriending service supported by Richmond Council. This has been particularly important during lockdown and we have been pleased so many people, particularly the younger members of the community, have volunteered to support people in isolation. Our new Social Prescribing service, funded by the Richmond GP Alliance, has grown rapidly. The service enables GPs, nurses and other primary care professionals to refer patients to our Ruils team who then access local non-clinical services for them. Designed to be a face to face service, it was disrupted soon after launch by lockdown in April, but the team has nevertheless flourished remotely and handled a rapidly increasing number of cases. 

As we continue to grow we are pleased to have been able to continue to recruit very capable new additions to the team. They are joining an already highly regarded team and I am proud of how every member of the team has risen to meet the challenges we have faced in the exceptional circumstances of the last twelve months. I would {ike to make special mention of our Chief Executive, Cathy Maker, who has worked tirelessly and led the team inspirationally. She has managed to increased Ruils' profile and reputation in the borough amongst businesses, MPs and council members and other voluntary organisations and this augurs well for our future. On behalf of the Trustees I want to express sincere gratitude to Cathy and the team for all their efforts and fantastic results. There have been changes to the Board of Trustees. Andrew Gairdner and Elizabeth Chambers have retired after many years of superb service support and friendly advice to Ruils. We are delighted that Andrew has taken up the role of President and remains very much connected to Ruils and our work. Kate Saunders and Roger Gray also stepped down from the board and we wish them well. We welcomed Bridget Molloy as our new Treasurer and she has already impressed with her financial acumen and enthusiasm for Ruils. Looking Ahead As we return to what will be viewed as the 'new' normal, Ruils will face a different set of challenges which we will tackle with determination, skill and enthusiasm. Ruils will however remain a user-led organisation whose focus is on helping anybody with a physical disability or mental health condition live a full, rewarding and independent life. We are coming out of lockdown in a strong financial position offering impactful and robust services and will continue to work with our existing partners to deliver new and existing services, which have a positive impact on the lives of our members and clients. 

Gareth Bubbins (Chair of the Trustees) - 19 October 2021 

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RUILS (REGISTERED NUMBER: 06682677) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 SSee 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 Our purpose as set out in the objects of our memorandum of association, is to alleviate the needs of disabled people, but also others in need by reason of ill-health, financial hardship or other disadvantage, to live independent, equal and inclusive lives. 

Our vision is for a society where all individuals have choice and control to live independent lives. It is our mission to provide a range of services to enable individuals to be independent and to live the life of their choice. 

For year ending March 2021 our principal objectives were as follows: 

- Engage and deliver services that meet our clients' needs, 

- Influence local and national policy through engagement and collaboration, - Diversify our income streams to ensure that our services are sustainable, 

- Continue to develop our organisation's infrastructure to be able to adapt and deliver services that meet our clients’ changing needs, - Continue to support and develop the capacity and skills of our staff and volunteers to deliver effective services to clients all ages and impairments, 

We are in the process of reviewing our aims and objectives and developing a new Strategic plan for 2021-2023. 

Significant activities We deliver a range of holistic, outcome-focused services that aim to remove the barriers to living an independent life. This year there were four main strands to our activities: 

## Getting the right start 

Our children's services provide parents with information, advice and support to enable them to get their young person with additional need and disabilities the education, community and home support they need to thrive. - Family Matters - Hounslow and Richmond, 

- SEND Specialist Advice,- FriendBee - SEND Befriending. 

Living Independently Wea range of services that enable people to stay living at home and connected to their community: - Direct Payment support in Richmond and Hammersmith, 

- Social Prescribing, 

- Pathways - benefits, housing & social care advice and support 

- Counselling 

Connected with the community Ruils community and befriending services enable people to engage in accessible, peer led activities in their community. Activities include: community choir, allotment, creative writing, mental health support group, Breathworks & Mindfulness, art groups and theatre workshops. 

Community Voice Our peer led community involvement groups Your Say and the Richmond Transport and Mobility Forum ensure disabled people's voices are heard and that these views influence local decision-making. Additionally, we collaborate with other organisations to campaign for change on a national level. Like many areas within Ruils, Covid-19 has had a major impact on the work of Your Say. With many members shielding from early on, Your Say responded by meeting more frequently, and becoming a social space to share frustrations and coping strategies. We also engaged with housing associations and the Borough community conversation to help shape the services and organisations we are delivering to disabled people. The Mobility Forum continued to meet this year, although many of the attendees did not venture far from their homes. We heard from the Council about their streetscape changes in response to social distancing and heard from operators about their efforts to open up as restrictions were lifted. The group was particularly pleased that after many years of campaigning the Council took action against an epidemic of pavement parking in the Whitton area. 

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RUILS (REGISTERED NUMBER: 06682677) 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

5es 

## OBJECTIVES AND ACTIVITIES 

Public benefit We review our aims, objectives and activities each year and in so doing, the trustees have taken in to account the guidance on public benefit published by the Charity Commission. In reviewing these aims and planning future activities and services we consider and evaluate the outcomes of each activity and the impact it will have on our beneficiaries and stakeholders. 

## ACHIEVEMENT AND PERFORMANCE 

Charitable activities This has been an extraordinary year. Extremely challenging yet very successful for Ruils. Within hours of the first lockdown, the Ruils team was up and running at home adapting their services to telephone and online provision. The newly recruited Social Prescribing team launched their service two months ahead of schedule providing vital support to residents who suddenly found themselves cut off and shielding. And Befriending+ was born - a volunteer led service providing telephone befriending, shopping and prescription pick-ups and welfare food parcel delivery. 

Over the year the Ruils team has doubled in size, staff have been redeployed to support Covid response services and services have been adapted and changed to meet changing need and government Covid guidelines. 

For our clients this has been an extremely challenging time. They have been shielding, cut off from their normal support networks and activities. Some have experienced financial hardships, others a shortage of appropriate care. Many have felt isolated, anxious and even with the reductions in restrictions, many have found it difficult to re-engage in their communities. Throughout the pandemic our team have offered telephone and online support and with appropriate measures in place have continued to provide home visits. Thanks to the support from the London Community Response, the CAF Emergency Fund, The Richmond DEFRA grant and Comic Relief we have been able to develop new services supporting our clients' needs through this extremely difficult time. 

## Getting the right start 

Young people with additional needs and disabilities face many challenges. Our children's services aim to remove barriers to create a more level playing field so that young people can reach their full potential. 

Family Matters (Richmond & Hounslow) At the start of the pandemic we sawa fall in referrals, but as we moved on to online, video, and telephone provision, demand increased dramatically. Family Matters supported 172 parents of young people with additional needs and disabilities to access services, activities and grants towards specialist equipment. This year we have seen an increase in parents requiring grants for IT equipment, food, bills and essential household items. Support with managing behavioural issues and the parents own mental health have also increased. 390 parents gained knowledge and learning on specialist topics such as coping with challenging behaviour, anxiety and sensory issues by attending the Ruils workshops. A positive impact of Covid is the change from in-person to Zoom workshop delivery has meant that more parents have been able to attend. We plan to continue to deliver the workshops online for the new future. 

## FriendBee 

FriendBee, our SEND Befriending service, supported 55 young people by matching them with befrienders to help them to access social and leisure activities. FriendBee was significantly impacted by Covid with the service being closed from March-July 2020 following government guidelines. The majority of our befrienders were furloughed as only a handful of young people were able to benefit from online befriending. Many of our young people found lockdown _ particularly difficult and whilst we were unable to fully reopen the service to new clients, we did allow existing matches to resume from August 2020 and will fully reopen the service to existing and new families from April 2021. The work on our FriendBee website continues and we aim to launch this in the latter half of 2021. 

## SEND Advice 

Having an Education, Health and Care Plan is the key that unlocks the door to services and support for young people with additional needs. But getting a plan that works for the young person is no easy task. This year our SEND advisor was busier than ever. School closures, changes to provision and the dilution of the legal responsibility on Local Authorities has had a huge impact on local families. Our SEND Advice service supported 205 families to understand their rights and entitlements and to navigate the planning and implementation processes. 

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## RUILS (REGISTERED NUMBER: 06682677) 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

## a Living independently 

Our independent living services provide information, advice and practical support to enable residents to live the life of their choice. 

## Direct Payment Support Service 

This year the Direct Payment Support Service continued to provide support to people in receipt of a Direct Payment in Richmond and we launched the new service with Action on Disability in Hammersmith. Offering a mainly telephone based service was challenging, but many of our clients are extremely vulnerable and therefore we had to ensure remote delivery. Over the year we supported 432 residents in Richmond, helping 65 people to recruit Personal (care) Assistants or set up new care and support arrangements. In Hammersmith we set up the new service on-boarding new Independent Living Advisors who have provided telephone advice and support to over 80 residents as well as_ continuing the very successful peer group support online. 

We helped to keep clients safe, by providing clear information and Covid guidance to employers and Personal (care) Assistants (PA) and securing free PPE and prioritised vaccines for all PAs. 

## Assistive Technology 

This year we launched the Assistive Technology project. We worked with 43 disabled people to identify appropriate devices e.g. smart watches, doorbells, laptops, tablets to give them the opportunity to be more independent. Technology and device solutions have enabled clients to access online courses, counselling, stay in touch with family, order food deliveries and even open their curtains from their bed. 

## Social Prescribing 

Having won the Social Prescribing contract for Richmond in December 2019, the new team of Link Workers were in the process of being inducted when the pandemic hit. Unable to work from the GP practices we launched the service remotely two months ahead of schedule. Over the year the team have worked tirelessly to provide a listening ear, a link to services, activities and practical support to 1,750 residents. Additionally, in response to need, they set up an online bereavement support group and peer led mindfulness sessions. 

## Pathways 

The Pathways service provides information, advice, advocacy and professional representation for disabled people as they negotiate the complex benefits, housing and social care systems. Over the year we supported 61 clients with a range of issues including helping them to understand their rights and entitlements, completion of benefits claims resulting in benefit awards and back dated benefits payments, challenge care contributions and obtain hardship grants. This year Pathways managed to obtain £107,000 worth of claims for local disabled people. 

## Counselling 

The Ruils Counselling service provided medium term counselling (12-16 sessions) to 51 clients with range of mental health needs including anxiety and depression. The service is delivered by student counsellors working towards their diploma. During the pandemic the demand for this service has increased substantially and we have managed to increase capacity by offering telephone and video sessions and increasing the numbers of counsellors. 

## Welfare Grants 

We receive grant funding from Richmond Charities and monies from a private donor to distribute to people experiencing financial hardship. Typically grants will be up to £250 per person. This year we administered 31 grants which were spent on a range of items from paying off debts to essential household items such as a dining room table, microwaves and cookers. 

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## RUILS (REGISTERED NUMBER: 06682677) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 yeaSa ee 

## Connected with the community 

Activities Successive lockdowns, shielding and shifting guidelines have made delivering community activities extremely challenging. Some of our groups such as our creative writing, the theatre and our choir events have been successfully delivered online. However, some groups - art, allotment, walking - were suspended for significant parts of the year due to social distancing guidelines. Our partnership with Together As One (peer led mental health support group) continued. Over the year we have provided Breathworks - breathing and mindfulness sessions online which have been very well received. 

Befriending+ For many years, Ruils has been providing a face to face Befriending service where volunteers visit isolated clients in their homes. As a result of lockdown this service was delivered over the telephone. This enabled our current volunteers to continue to support their clients and it opened up the service to new clients who were shielding and isolated at home. Over the year the demand for this service has grown substantially and we have provided befriending to just under 100 clients over the course of the year. 

As restrictions have eased some of our volunteers have been meeting their clients face to face, others will continue over the phone. Currently we are working on a new service Active from Home that will provide that link to clients who have been isolating enabling them, with the help of a volunteer, to get back out in to their community. 

Shopping and food parcels For many of our clients accessing food supplies during lockdowns has been a real challenge. Without friends and family locally to support them or access to online shopping, people were stuck. We set up a shopping and prescription pick up service using volunteers to deliver food and essential items to 70 clients across the borough. Many clients were also financially vulnerable. In partnership with Richmond Aid, The Greenwood Centre and the Hygiene Bank with support from Age UK Richmond and the Richmond Food Bank we set up the DAAC Food Hub. Through donations from the public and additional partnerships with local groups and businesses we were able to deliver weekly food parcels to over 100 households for over a year. Additionally, we provided one off emergency food parcels to tide people over while we helped them to get food Vouchers or to access benefits. 

## Volunteers 

This has been a phenomenal year for volunteering. Over the year we have recruited and processed over 270 volunteer applications. On average we have had 140 volunteers actively supporting clients. We could not have delivered our Covid Response Services without our dedicated volunteers. In addition to the shopping, befriending and food deliveries, volunteers delivered essential items, activity packs and crucial PPE to the GP surgeries across the borough. We are very grateful for their on-going support. 

## Community Voice 

Like many areas within Ruils, Covid-19 has had a major impact on the work of Your Say. With many members shielding from early on, Your Say responded by meeting more frequently, and becoming a social space to share frustrations and coping strategies. We also engaged with housing associations and the Borough community conversation to help shape the services and organisations we are delivering to disabled people. 

The Mobility Forum continued to meet this year, although many of the attendees did not venture far from their homes. We heard from the Council about their streetscape changes in response to social distancing and heard from operators about their efforts to open up as restrictions were lifted. The group was particularly pleased that after many years of campaigning the Council took action against an epidemic of pavement parking in the Whitton area. 

## Parent Carer Forum 

We continue to host the Parent Carer Forum. The forum is completely independent and is run by parents of children/young people who have special educational needs or disability. As they are not a constituted group, we provide infrastructure support for them and offer them support and advice in relation to their ongoing governance. Engagement P We continue to communicate with our members, supporters and the local community via our newsletter which has 549 subscribers with an additional 1,015 people receiving targeted updates from us. Social media remains a powerful tool in keeping us up to date with national trends as well as being a platform to share our work, our fundraising and key information on local issues. We currently have 900 followers on Facebook, 1,270 followers on Twitter and 396 on Instagram. In 2021/2022 we will be developing our digital strategy to engage more fully with local disabled people. 

Quality Standards We hold the ISO 9001-2015 Quality and are working towards achieving the Advice Quality Standard. 

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## RUILS (REGISTERED NUMBER: 06682677) 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

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## ACHIEVEMENT AND PERFORMANCE 

## Fundraising activities 

We continue to build on our community fundraising success raising over £60,000 to fund our counselling and FriendBee SEND projects as well raising our profile and boosting our unrestricted income. The 2.6 Challenge, a London Marathon initiative, raised over £21,000 helping us to cover the lost income from cancelled fundraising events. 

## FINANCIAL REVIEW 

## Financial position 

Total income for the year was £1,288,017 (2019/20 - £675,404). Total expenditure for the year was £1,215,994 (2019/20 - £644,974). Staffing costs account for 80% of total costs (2019/20 - 84%) 

## Principal funding sources 

The principal funding sources for the Charity are NHS/Local Authority contracts, grant income, donations and fundraising. 

During the year we received funding from Richmond General Practice Alliance (RGPA), the London Borough of Richmond, Hampton Fund, Richmond Parish Lands, Children in Need, Action on Disability, Comic Relief, Young Londoners, Trust for London, CAF Emergency Fund, London Community Response, Transport for London, the Harlequin Foundation, South Western Railways Customer and Communities Improvement Fund and Heathrow Community Trust. 

## Reserves policy 

Ruils operates a Reserves Policy designed to ensure that it holds sufficient unrestricted funds to maintain the charity's core and essential activities, to pay for unexpected costs and to meet contractual liabilities in the case of closure. Our aim is to hold in reserve the equivalent of 3 months running costs. Over the last year our income and relating expenditure has grown substantially which means that the charity is not currently holding sufficient Reserves. Increasing our unrestricted reserves is a priority and has been identified as a key objective in our new Strategic Plan. An ambitious target of increasing Reserves by £61,389 has been set for 2021/2022 with £10k already being earmarked from the community fundraising budget. 

Unrestricted reserves increased by £71,495 from £103,681 to £175,176. Restricted reserves increased by £528 from £32,511 to £33,039. 

## PLANS FOR THE FUTURE 

## Strategy 

The strategic plan 2021-2023 is currently being developed. As part of our planning, we are looking at new ways to support our clients and enhance the level of services we can provide. The charity has been through a period of accelerated growth and for 2021-2022 the focus is on consolidating service delivery and implementing infrastructure changes to ensure that Ruils is fit for purpose. Looking ahead, one of the charity's objectives is to influence attitudes, policies and practice to remove barriers to independent living. To this end, the charity is exploring opportunities to fund a Campaigns Manager to lead this new and exciting project. 

## Funding 

Our funding cycle is mostly with London Borough of Richmond upon Thames and this will have a significant impact on our charity and services we can provide if we are not successful when these contracts are re-bid. Therefore we will undertake a review of other potential funders to enable us to continue providing them in the event we are not successful with London Borough of Richmond upon Thames. We strive to provide services that are relevant and enhance the wellbeing of our clients. As a user-led charity, we focus on the individual and through provision of these services we feel that we are in a strong position to secure future funding based on our current performance and strength of our team, executive and board leadership. 

## Support Services 

We want to focus on our in-house support team to enable us to organise and free our executive team from back-of-house activities. We recently appointed a Finance Officer and have brought our financial support in-house. We are also looking at other support staff i.e. Children's Services Manager and succession planning for key personnel. This will ensure that our leadership team is able to focus on the strategic objectives and deliver further income streams and services. 

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## RUILS (REGISTERED NUMBER: 06682677) 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

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## Property 

We currently reside in a council owned property and pay nominal rent. As our charity continues to grow we need to consider how we can accommodate future headcount growth and the provision of on-site services for our clients. We will undertake a review of our property requirements and evaluate how this can support our planned growth over the next 3-5 years as per our strategic plan. 

Board of Trustees We are undertaking a review of our Trustees to ensure we have the appropriate skillset and diversity which matches our continued growth. It is very important to us that 75% of our board are disabled people and that we remain true to our founding principles of inclusivity for all users of our services. 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Governing document 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

Ruils is a charitable company limited by guarantee and a registered charity. It was founded in 1999 and registered as a charity in 2002 (number 1099930). The company was incorporated as a charitable company limited by guarantee in August 2008 and is registered in England and Wales (company no: 06682677 & charity no: 1127896). 

## Our Membership 

Ruils is a user-led charity and a membership organisation. There are three types of membership: full, associate and corporate. Full Membership is available to older people, disabled people, carers eligible for their own social care support, people with long term health and mental health conditions and parents of disabled children (under 18). Full members have voting rights. Associate Membership is available to non-disabled relatives, friends, allies, advocates and close supporters of Ruils. Associate members do not have voting rights at Annual General Meetings (AGM) or Extraordinary General Meetings (EGM). Corporate Membership is available to user-led organisations and other organisations that support Ruils’ aims. 

In total we have 138 members. 116 full, 20 associate and 2 corporate members. The liability of the full members is limited to not exceeding £1. 

Recruitment and appointment of new trustees Under the requirements of our Memorandum and Articles of Association the members of the Board of Trustees are elected to serve for a maximum period of three years after which they must stand down. They may seek re-election for a further term. Each year one-third of the elected trustees are subject to retirement by rotation. The appointment of trustees takes place by nomination and election at the AGM. Ruils is a user-led organisation and has made a commitment to ensure that a minimum of seventy-five per cent of the board is made up of disabled people. Trustees must be representative of their constituents and/or be people with skills, knowledge and experience necessary to run an effective registered charitable company limited by guarantee. 

The number of trustees cannot be less than four or greater than fifteen. When considering co-opting trustees, the Board will consider the specialist knowledge or skills required on the Board and the credentials of the individual co-opted. 

Organisational structure 

Ruils has a Board of Trustees of up to fifteen members who meet bi-monthly as a full Board. They are responsible for the governance, strategic direction and policy of the charity. The Trustees carry the ultimate responsibility for the conduct of the organisation and for ensuring that the charity satisfies its legal and contractual obligations. At present the Board has 10 members from a variety of professional backgrounds relevant to the work of the charity. The Chief Executive Officer also attends board meetings but has no voting rights. 

Trustees are also members of our sub-committees who meet at least 4 times per year: Personnel, Finance, Fundraising & Marketing, Quality Management Review and Strategy. All sub-committees have a Terms of Reference which outline their level of autonomy and decision-making. The Chief Executive Officer also attends sub-committee meetings but has no voting rights. 

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## RUILS (REGISTERED NUMBER: 06682677) 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

## ns 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Register of Interests 

Ruils has a comprehensive Conflict of Interest policy and maintains a register of Interests. Trustees are required to declare their outside interests. 

## Equal Opportunities 

Ruils operates a policy of equal opportunities. All recruitment, employment practice and service delivery is carried out according to the principle of equal opportunities. 

## Decision making 

A scheme of delegation is in place and the day to day operation of the organisation rests with the CEO. The CEO is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. 

Induction and training of new trustees All trustees are made aware of their responsibilities and commitments. Through the Induction process, new trustees receive a Trustee Handbook that contains essential information about the charity including the Memorandum and Articles of Association, Standing Orders, key policies, the strategic plan and the latest financial statements. They also meet with the CEO and are given key information on the charity's financial position, the activities of the organisation, objectives and future plans. Training on topics such as the roles and responsibilities of a Trustee, Safeguarding, Data Protection and Child protection is provided. 

## Pay policy for senior staff 

The Charity's trustees and the chief executive comprise the key management personnel of the Charity with the trustees in charge of the strategic direction of the charity and the CEO running and operating the Charity on a day to day basis. All trustees give of their time freely and no trustee received remuneration in the year. The pay of all staff is reviewed annually and is normally increased in line with the cost of living indices. This year, however, due to the uncertainty of Covid no cost of living increases were awarded. Trustees benchmark salaries against comparable roles both locally and nationally. 

## Related parties 

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or a senior manager of the charity with a contracted supplier or trustee/senior manager of a partner organisation must be disclosed. There are no related party transactions as reported in note 18. 

## Risk management 

The trustees have a risk management strategy which comprises of an annual review of the major risks or uncertainties to which the charity is exposed, in particular those relating to the operations and finances of the charity. Additionally, the board reviews the procedures, policies and actions taken to mitigate the identified Risks. The Risk Register is updated and/or amended as appropriate. Throughout the year risks to operational and financial performance are reviewed by the relevant sub-committees and necessary actions are taken where appropriate. The Risk Register is updated accordingly. 

Ruils has experienced a period of rapid growth and one of the key risks identified is our current level of Unrestricted Reserves. The Board has set a target of 5% of our annual income to be allocated to Reserves in 2021-2022. Progress towards achieving this target will be monitored throughout the year. Attention has also been focused on staff wellbeing. Flexible working, external support and mentoring have been put in place to minimise the risk of staff burnout. 

The Board is therefore satisfied that the necessary safeguards and procedures are in place, and that it can respond promptly to all foreseeable risks that may arise. 

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## RUILS (REGISTERED NUMBER: 06682677) 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

## iee REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06682677 (England and Wales) 

Registered Charity number 1127896 

Registered office Disability Action And Advice Centre 4 Waldegrave Road Teddington Middlesex TW11 8HT 

Trustees Mr G A Bubbins (chair) JM Getley (vice chair) BM Molloy (treasurer) (appointed 13/1/21) Mr A R Benson D Bloud AM Debenham B J Meteyard Mr D B Prasher Mr G T Savin AJ Winterburn E A Chambers (resigned 1/12/20) Mr A C Gairdner (resigned 4/12/20) Mr R S Gray (resigned 13/1/21) K E Saunders (resigned 1/12/20) 

Chief Executive Officer 

## Cathy Maker 

Senior management Cathy is supported by Paula Buckton (Adult Team Manager) and Narinder Dosanjh (Social Prescribing Manager). 

Company Secretary Mr G T Savin 

Auditors Hartley Fowler LLP Statutory Auditors Chartered Accountants 4th Floor Tuition House 27-37 St George's Road Wimbledon London SW19 4EU Bankers CAF Bank 25 King's Hill Avenue King's Hill West Malling Kent ME19 43Q Barclays Bank Plc Leicester LE87 2BB 


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## RUILS (REGISTERED NUMBER: 06682677) 

## REPORT OF THE TRUSTEES 

## FOR THE YEAR ENDED 31 MARCH 2021 

## STATEMENT OF TRUSTEES' RESPONSIBILITIES 

The trustees (who are also the directors of RUILS for the purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- - observe the methods and principles in the Charity SORP; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

In so far as the trustees are aware: 

- there is no relevant audit information of which the charitable company's auditors are unaware; and 

- - the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. 

## Auditors 

During 2020/2021 Ruils income exceeded a million pounds and therefore a full financial audit is required. Mount Business (our Independent Examiners) were not able to provide this service. After a thorough procurement process the auditors, Hartley Fowler LLP, were appointed by the Board. This process will be presented and ratified by the members at the 2021 AGM. 

## AUDITORS 

The auditors, Hartley Fowler LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting. 

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 

Approved by order of the board of trustees on 19 October 2021 and signed on its behalf by: 

B M Molloy - Trustee 

CnEeeee nee ee ee ee ee 

-10- 



## REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF RUILS a 

Opinion We have audited the financial statements of RUILS (the ‘charitable company’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006. 

## Basis for opinion 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

Conclusions relating to going concern 

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## Other information 

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. 

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. The year ended 31 March 2020 financial statements were not subject to an audit because the company was below the audit threshold. The 31 March 2020 financial statements were subject to an independent examination by another independent examiner. 

Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: - the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and - the Report of the Trustees has been prepared in accordance with applicable legal requirements. 

## ee 

-11- 



## REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF 

## RUILS a——— 

Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. 

- We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or 

- - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees’ remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. 

## Responsibilities of trustees 

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Our responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

We identify and assess risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. 

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following: 

-the nature of the industry and sector, control environment and the charities activities; 

-results of our enquiries of management about their own identification and assessment of the risks of irregularities; 

-any matters we identified having obtained and reviewed the charitable company's documentation of their policies and procedures relating to: - identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non -compliance; - detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; 

- the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; 

-the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. 

es -12- 



. REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF 

## RUILS jg 

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud. In common with all audits we are also required to perform specific procedures to respond to the risk of management override. 

We also obtained an understanding of the legal and regulatory framework that the charitable company operates in. The key laws and regulations we considered in this context included the Charities Act 2011, | UK Companies Act and tax legislation. 

In addition we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charitable company's ability to operate or to avoid a material penalty. 

As a result of performing the above, we did not identify any key matters related to the potential risk of fraud or non-compliance with laws and regulations. 

## Our procedures to respond to risks identified included the following: 

- reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provision of relevant laws and regulations described as having a direct effect on the financial statements; 

-enquiring of management concerning actual and potential litigation and claims; 

-performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; 

## -reviewing minutes of meetings of those charged with governance, reviewing internal reports, and 

-in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments, assessing whether the judgements made in making accounting estimates are indicative of a potential bias and evaluating the business rationale for any significant transactions that are unusual or outside the normal course of business. 

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indication of fraud or non-compliance with laws and regulations throughout the audit. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. 

Jonathan AskewHw(Senior, utory Auditor) for and on behalf of Haftley Fowler LLP Statutory Auditors Chartered Accountants 4th Floor Tuition House 27-37 St George's Road Wimbledon London SW19 4EU 

1 November 2021 

-13- 



## RUILS 

## STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) 

FOR THE YEAR ENDED 31 MARCH 2021 


**----- Start of picture text -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|2021|2020|
|Unrestricted|—|Restricted|Total|Total|
|fund|funds|funds|funds|
|Notes|E|£|£|£|
|INCOME AND ENDOWMENTS|FROM|
|Charitable|activities|5|
|Independent|Living|721,157|54,400|775,557|215,722|
|Getting|the|Right Start|8,301|242,438|250,739|277,167|
|Connected|with|the Community|64,932|106,549|171,481|104,912|
|Community|Voice|-|13,899|13,899|11,332|
|Other trading|activities|3|70,461|5,880|76,341|52,725|
|Investment|income|4|-|-|-|96|
|Other|income|-|-|-|13,450|
|Total|864,851|423,166|1,288,017|675,404|
|EXPENDITURE|ON|
|Raising|funds|6|21,113|-|21,113|24,310|
|Charitable|activities|7|
|Independent|Living|694,874|50,299|745,173|231,685|
|Getting|the|Right|Start|25,207|248,502|273,709|303,391|
|Connected|with|the Community|52,162|104,995|157,157|80,667|
|Community Voice|-|18,842|18,842|4,921|
|Total|793,356|422,638|1,215,994|644,974|
|NET INCOME|71,495|528|72,023|30,430|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought forward|103,681|32,511|136,192|105,762|
|TOTAL FUNDS CARRIED|FORWARD|175,176|33,039|208,215|136,192|

**----- End of picture text -----**<br>


The notes form part of these financial statements 

-14- 



RUILS (REGISTERED NUMBER: 06682677) 

## BALANCE SHEET 

31 MARCH 2021 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|2021|2020|
|Notes|£|£|
|CURRENT ASSETS|
|Debtors|14|111,761|79,839|
|Cash|at|bank|226,787|197,648|
|338,548|277,487|
|CREDITORS|
|Amounts|falling|due within one|year|15|(130,333)|(141,295)|
|NET CURRENT ASSETS|208,215|136,192|
|TOTAL ASSETS LESS CURRENT LIABILITIES|208,215|136,192|
|NET ASSETS|208,215|136,192|
|FUNDS|17|
|Unrestricted|funds|175,176|103,681|
|Restricted|funds|33,039|32,511|
|TOTAL FUNDS FUNDS|208,215|136,192|

**----- End of picture text -----**<br>


## TOTAL FUNDS FUNDS 

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 19 October 2021 and were signed on its behalf by: 

Mr G A Bubbins - Trustee 

The notes form part of these financial statements 

-15- 



## RUILS 

## CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021 

|ee|ee|ee|ee|
|---|---|---|---|
|||2021|2020|
||Notes|£|£|
|Cash flowsfrom operating activities<br>Cash generated from operations|1|29,139|40,221|
|Netcash provided by operating activities||29,139|40,221|
|Cash flowsfrom investing activities<br>Interest received||-|96|
|Netcash provided by investing activities||-|96|
|Change incash andcashequivalents in<br>the reporting period||29,139|40,317|
|Cash and cash equivalentsatthe<br>beginningofthe reporting period||197,648|157,331|
|Cashand cash equivalentsattheend of<br>thereportingperiod||226,787|197,648|



The notes form part of these financial statements 

i -16- 



## RUILS 

## NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021 

## Sneee 


**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|1.|RECONCILIATION|OF|NET INCOME TO NET CASH FLOW FROM|OPERATING|ACTIVITIES|
|2021|2020|
|£|£|
|Net income for the|reporting|period|(as per the Statement of|
|Financial Activities)|72,023|30,430|
|Adjustments|for:|
|Interest|received|:|(96)|
|(Increase)/decrease|in debtors|(31,922)|1,151|
|(Decrease)/increase|in|creditors|(10,962)|8,736|
|Net cash|provided|by operations|29,139|40,221|
|2|ANALYSIS OF CHANGES IN|NET FUNDS|

**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|At|1/4/20|Cash|flow|At|31/3/21|
|E|£|£|
|Net cash|
|Cash|at bank|197,648|29,139|226,787|
|197,648|29,139|226,787|
|Total|197,648|29,139|226,787|

**----- End of picture text -----**<br>


## 3. MAJOR NON-CASH TRANSACTIONS Donated facilities 

In accordance with the Charities SORP FRS 102 the charity has included in income the notional rent of £20,000 for the provision of office space at the Disability Action and Advice Centre in Teddingon. 

The valuation of the notional rent has been estimated by management. The notional rent expenditure charge is included within support costs. 

The notes form part of these financial statements 

aa Se SS -17- 



NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 

ey 

## RUILS 

## 5 ee 

1. GENERAL INFORMATION The private charitable company is incorporated and domiciled in England and Wales. The address of its registered office is The Disability Action and Advice Centre, 4 Waldegrave Road, Teddington, Middlesex, TW11 8HT. The registered number of the company is 06682677. The registered number of the charity is 1127896. 

The financial information presented is for the year ended 31 March 2021 and 31 March 2020. The financial information is presented in sterling. 

2. 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. 

Preparation of the accounts on a going concern basis The financial statements have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves, the financial position, future plans and the expected level of income and expenditure for 12 months from authorising these financial statements.There are no material uncertainties about the charity's ability to continue as a going concern. 

Significant judgements and estimates 

The trustees consider that there are no areas of judgement or estimation which materially affect the financial statements. 

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. Income in respect of services provided is recognised when, and to the extent that, performance occurs and is measured at the fair value of the consideration receivable. The main source of income for the charity is contracts for services and grants with the London Borough of Richmond upon Thames. 

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. 

Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to the consideration by its performance. Grant income relating to a later period is therefore deferred to that period and treated as deferred income in the balance sheet. 

Government grants (covid 19 job retention scheme) 

Government grants are recognised when the entity has reasonable assurance that conditions attached to the grant will be complied with and that the grant will be received. 

Revenue grants are recognised using the accrual model and are therefore recognised as income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Revenue grants are measured at fair value, being the amount of cash receivable. 

sgee 

-18- 



## RUILS 

## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2021 

## 5eS 

## 2. ACCOUNTING POLICIES - continued 

## 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. 

Raising funds 

Costs of raising funds comprise the costs associated with attracting voluntary income aud the costs of trading for fundraising purposes. 

Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

## Governance costs 

Governance costs include those incurred in the governance of the charity and comprise the production of the statutory accounts and the audit of the charity. 

Allocation and apportionment of costs Support costs include all those overhead costs of office, utility services and other services and costs, which are in support of the activity. They have been allocated to activity cost categories on a basis consistent with the use of resources. 

Tangible fixed assets 

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

## Office furniture and equipment over the value of £2,500 - 33% on a straight line basis. 

Tangible fixed assets acquired through capital grants over £2,500 are included in fixed assets and depreciation is charged to the appropriate fund over the useful life of the asset. 

## Cash at Bank 

Cash at bank includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## Debtors 

Trade and other debtors are recognised at the settlement amount due. Prepayments are recognised at the invoiced cost prepaid. In relation to trade debtors, a provision for impairment is made when there is objective evidence that the charity will not be able to collect all the amounts due under the original terms of the invoice. 

## Creditors 

Creditors are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at the settlement amount. 

## Taxation 

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

## Fund accounting 

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. 

Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

ear -19- 



RUILS 

## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2021 

## 2. ACCOUNTING POLICIES - continued 

## Donated facilities 

In accordance with the Charities SORP FRS 102 the charity has included in income the notional rent for the provision of office space at the Disability Action and Advice Centre. The notional rent is considered a gift in kind from the London Borough of Richmond upon Thames. 

## Pension costs 

The charitable company operates a defined contribution pension scheme. Contributions are included in the statement of financial activities in the year they are incurred. 

Voluntary help 

A certain amount of time is expended on the charitable company's activities which is donated free of charge. In accordance with Charities SORP (FRS 102), volunteer time is not recognised. Details of volunteer support and services are provided in the trustees' annual report and the notes to the accounts. 

3. OTHER TRADING ACTIVITIES 

|3.|OTHER TRADING ACTIVITIESTRADING ACTIVITIESACTIVITIES|||
|---|---|---|---|
|||2021|2020|
|||£|£|
||Community Fundraising|76,341|52,725|
|4,|INVESTMENTINCOME|||
|||2021|2020|
|||E|£|
||Depositaccountinterest|-|96|



## ee 

-20- 



RUILS 

## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2021 

## SS 

5. INCOME FROM CHARITABLE ACTIVITIES 


**----- Start of picture text -----**<br>
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Included|in|charitable|activity|income|is|the|following|income:|
|2021|2020|
|£|£|
|Contract income|(unrestricted)|
|Richmond GP|Alliance|-|Social|Prescribing|Service|488,369|33,547|
|London|Borough|of Richmond|Upon|Thames|-|Direct|Payments|Service|165,606|112,108|
|Age|UK Richmond|- Community Independent|Living|Service|-|(CILS)|51,940|96,652|
|Action on|Disability|~ Independent|Living|Service|33,938|11,313|
|739,853|253,620|
|Contract income|(restricted)|
|London|Borough|of Richmond|Upon Thames|-|Direct Payments|11,228|-|
|(covid|response)|
|Total|contract income|751,081|253,620|
|Grant income|(unrestricted)|12,452|-|
|Grant|income|(restricted)|
|Hampton|Fund|58,000|58,000|
|Trust for|London|47,500|45,500|
|Children|in|Need|29,797|37,796|
|London|Community|Response|Fund|26,981|<|
|Young|Londoners|25,784|25,021|
|Coronavirus|Emergency|Grant|Fund|19,301|=|
|Department for|Education|14,950|11,332|
|Comic|Relief|13,702|23,704|
|Richmond|Parish|Lands|11,280|11,458|
|London|Borough|of|Hounslow Community|Grant|-|14,976|
|CAF|Bank|9,965|-|
|Heathrow|Community|Trust|8,768|-|
|Welfare|Grants|5,200|:|
|London|Borough|of Richmond|Upon Thames|-|Donated|facilities|20,000|-|
|JRS|Grant|60,138|-|
|351,366|227,787|
|Total|grant income|363,818|227,787|
|Client Contributions|84,150|105,846|
|Sales of Service|11,232|8,691|
|Other Income|1,395|13,189|
|Total|income from|charitable|activities|1,211,676|609,133|

**----- End of picture text -----**<br>


## en 

-21- 



## RUILS 

## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2021 

|6.|RAISING FUNDS|||||
|---|---|---|---|---|---|
||Raisingdonationsandlegacies|||2021|2020|
|||||£|£|
||Staffcosts<br>Project costs<br>Supportcosts<br>Governance costs|||17,389<br>1,334<br>1,427<br>902|17,590<br>166<br>462<br>76|
||Fundraising expenses|||61|6,016|
|||||21,113|24,310|
|7.|CHARITABLE ACTIVITIESCOSTS|||||
|||||Support||
||||Direct<br>Costs|costs (see<br>note 8)|Totals|
||||£|£|£|
||Independent Living<br>Getting the RightStart<br>Connected with theCommunity||665,312<br>260,418<br>154,360|79,861<br>13,291<br>2,797|745,173<br>273,709<br>157,157|
||Community Voice||16,621|2,221|18,842|
||||1,096,711|98,170|1,194,881|
|||Unrestricted<br>Funds|Restricted<br>Funds|Total<br>Funds|Total<br>Funds|
|||2021|2021|2021|2020|
|||E£|E|£|£|
||Staffing costs<br>Salaries<br>Pension<br>Employers NI<br>Casual Staff<br>Travel and Subsistence|600,171<br>11,248<br>50,227<br>-<br>1,570|171,265<br>3,110<br>13,950<br>102,844<br>542|771,436<br>14,358<br>64,177<br>102,844<br>2,112|378,248<br>10,139<br>30,135<br>111,373<br>4,569|
||Training and Development<br>Payroll processing charges<br>Childcare vouchers|5,721<br>554<br>-|4,266<br>166<br>-|9,987<br>720<br>-|2,959<br>615<br>90|
||Staffgifts<br>DBS costs|413<br>798|262<br>181|675<br>979|91<br>1,610|
||Recruitment costs|4,150|1,055|5,205|4,138|
||Other staffcosts|520|74|594|3,000|
|||675,372|297,715|973,087|546,967|
||Volunteer costs|||||
||Travel and expenses<br>Gifts<br>Training<br>VolunteerDBS|75<br>61<br>=<br>36|1,377<br>13<br>-<br>>|1,452<br>74<br>i<br>36|164<br>12<br>289<br>474|
|||172|1,390|1,562|939|



iga -22- 



## RUILS 

## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2021 

## ee ee 

## 7. CHARITABLE ACTIVITIES COSTS - continued 

||Unrestricted<br>Funds|Restricted<br>Funds|Total<br>Funds|Total<br>Funds|
|---|---|---|---|---|
||2021|2021|2021|2020|
||£|£|£|£|
|Project costs<br>Design costs<br>Printing costs<br>Advertising<br>Venue Hire|1,885<br>4,082<br>-<br>1,427|515<br>1,253<br>-<br>-|2,400<br>5,335<br>-<br>1,427|4,065<br>3,418<br>601<br>4,889|
|Workshop expenses<br>Website development<br>Consultancy - supervision<br>Welfare Grantpayments<br>Clientsupplies<br>PPE|178<br>222<br>3,795<br>-<br>463<br>-|3,080<br>18,832<br>2,287<br>6,545<br>44,039<br>12,081|3,258<br>19,054<br>6,082<br>6,545<br>44,502<br>12,081|8,961<br>10,143<br>3,635<br>-<br>122<br>-|
|ClientTech<br>Project Partners<br>Projectcosts - other|14,731<br>-<br>11,998|16<br>13,641<br>1,193|14,747<br>13,641<br>13,191|-<br>:<br>-|
||38,781|103,482|142,263|35,834|
|Supportcosts<br>Broadband & Internet|323|935|1,258|585|
|Mobile phones<br>Postage<br>Stationery<br>TTSupport<br>Insurance|5,167<br>2,911<br>794<br>4,358<br>1,743|1,930<br>648<br>252<br>1,631<br>1,483|7,097<br>3,559<br>1,046<br>5,989<br>3,226|3,131<br>2,385<br>1,456<br>4,544<br>3,396|
|Subsand publications<br>ITsoftware|1,596<br>993|829<br>191|2,425<br>1,184|2,034<br>948|
|Licence& building management<br>Office Hospitality<br>General office expenses<br>Legal expenses<br>Equipment repairs&renewals<br>HR Expense<br>Events&conferences|39,217<br>57<br>931<br>-<br>6,028<br>1,503<br>(60)|5,050<br>=<br>1,102<br>1,200<br>1,997<br>387<br>a|44,267<br>57<br>2,033<br>1,200<br>8,025<br>1,890<br>(60)|23,925<br>319<br>1,415<br>joo<br>3,576<br>-<br>546|
|Telephonecosts<br>IT back up charges<br>Memberships<br>Finance consultancy<br>Qualitymanagement<br>Othersupport costs<br>Governance costs|-<br>37<br>677<br>2,994<br>384<br>2,074<br>7,243|<<br>8<br>325<br>896<br>116<br>Sit<br>560|-<br>45<br>1,002<br>3,890<br>500<br>2,585<br>7,803|462<br>1,241<br>1,177<br>3,890<br>500<br>(3,000)<br>1,936|
||78,970|20,051|99,021|55,218|
|Lesscosts attributableto fundraising|(21,052)|-|(21,052)|(18,294)|
|TotalCharitableActivitiesExpenditure|772,243|422,638|1,194,881|620,664|



BSSS -23- 



## RUILS 

## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2021 

## eee 

## eee 

|8.|SUPPORTCOSTS|||||
|---|---|---|---|---|---|
|||Office<br>Overheads<br>£||Governance<br>costs<br>£|Totals<br>£|
||Independent Living|73,499||6,362|79,861|
||Getting the RightStart<br>Connected with the Community|12,765<br>2,787||526<br>10|13,291<br>2,797|
||CommunityVoice|2,221||a|2,221|
|||91,272||6,898|98,170|
||Governance Costs|||||
|||||2021|2020|
||||£||£|
||Auditors’ Remuneration - Audit|||3,750|-|
||Auditors’ Remuneration - Non Audit|||750|-|
||Independent examiner -independentexamination|||-|1,300|
||Independentexaminer -accountancy work|||2,062|“|
||Board meeting expenses|||27|148|
||AGM costs|||-|117|
||Bankcharges<br>Allocated toCommunity Fundraising|||1,211<br>(902)|371<br>-|
|||||6,898|1,936|
|9.|NET INCOME/(EXPENDITURE)|||||
||Netincome/(expenditure)isstatedaftercharging/(crediting):|||||



||2021|2020||
|---|---|---|---|
||£|£||
|Depreciation -owned assets|:||1|
|Auditors' Remuneration|3,750||-|
|Auditors'Remuneration-nonaudit|750||-|



## 10. TRUSTEES' REMUNERATION AND BENEFITS 

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020. 

## Trustees’ expenses 

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

i -24- 



## RUILS 

## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2021 

## Se 

## eee 

## 11. STAFF COSTS 


**----- Start of picture text -----**<br>
||||||
|---|---|---|---|---|
|2021|2020|
|£|£|
|Wages|and|Salaries|874,275|378,248|
|Social|Security|64,177|30,135|
|Pension|Costs|14,358|10,139|
|952,810|418,522|

**----- End of picture text -----**<br>


The average monthly number of employees during the year was 35 (2020 20). No employees received emoluments in excess of £60,000. 

The key management personnel is considered to be the chief executive officer, the adult team manager and the social prescribing manager. Key management compensation for the year was £118,012 (2020 £111,034). 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|12.|COMPARATIVES|FOR THE STATEMENT|OF|FINANCIAL|ACTIVITIES|
|Unrestricted|Restricted|Total|
|fund|funds|funds|
|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Charitable|activities|
|Independent|Living|170,222|45,500|215,722|
|Getting|the|Right Start|105,156|172,011|277,167|
|Connected|with|the Community|104,912|-|104,912|
|Community|Voice|-|11,332|11,332|
|Other trading|activities|52,725|-|52,725|
|Investment|income|96|-|96|
|Other|income|13,450|-|13,450|
|Total|446,561|228,843|675,404|
|EXPENDITURE ON|
|Raising|funds|24,310|-|24,310|
|Charitable|activities|
|Independent|Living|194,681|37,004|231,685|
|Getting|the|Right|Start|138,297|165,094|303,391|
|Connected|with|the|Community|80,434|233|80,667|
|Community Voice|-|4,921|4,921|
|Total|437,722|207,252|644,974|
|NET INCOME|8,839|21,591|30,430|
|Transfers|between funds|466|(466)|-|
|Net movement|in funds|9,305|21,125|30,430|
|RECONCILIATION|OF|FUNDS|
|Total funds brought forward|94,376|11,386|105,762|
|TOTAL FUNDS CARRIED FORWARD|103,681|32,511|136,192|

**----- End of picture text -----**<br>


feeei -25- 



RUILS 

## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2021 

aee 

|13.|TANGIBLE FIXED ASSETS|||
|---|---|---|---|
||||Fixtures|
||||and|
||||fittings|
||||£|
||COST|||
||At 1 April 2020 and 31 March 2021||13,302|
||DEPRECIATION|||
||At 1 April 2020 and 31 March 2021||13,302|
||NETBOOKVALUE|||
||At31 March 2021||3|
||At 31 March 2020||-|
|14.|DEBTORS: AMOUNTS FALLING DUEWITHIN ONEYEAR|||
|||2021|2020|
|||£|£|
||Trade debtors|95,041|61,342|
||Accrued income|15,820|17,404|
||Prepayments|900|1,093|
|||111,761|79,839|
|15.|CREDITORS: AMOUNTS FALLING DUEWITHINONEYEAR|||
|||2021|2020|
|||£|£|
||Trade creditors|2,334|9,202|
||Social securityand othertaxes<br>VAT|36,855<br>5,067|13,413<br>3,935|
||Other creditors|22,298|34,930|
||Deferred Income|47,452|74,659|
||Accrued expenses|16,327|5,156|
|||130,333|141,295|
||Deferred income|2021|2020|
|||£|£|
||Balance at i April 2020<br>Amountsreleasedtoincomingresources|74,659<br>(74,659)|64,561<br>(64,562)|
||Amountsdeferred inyear|47,452|74,659|
||Balanceat31March2021|47,452|74,659|



Deferred income comprises grants and contracts in which the grantor or contract provider has specified that the funds provided are to be used in future accounting periods 

a -26- 



RUILS 

## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2021 

## aeee 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|16.|ANALYSIS OF NET ASSETS|BETWEEN|FUNDS|
|2021|2020|
|Unrestricted|—|Restricted|Total|Total|
|fund|funds|funds|funds|
|£|£|£|£|
|Current|assets|263,128|75,420|338,548|277|487|
|Current|liabilities|(87,952)|(42,381)|(130,333)|(141,295)|
|175,176|33,039|208,215|136,192|
|Comparatives|for|net|assets|between funds|
|Unrestricted|Restricted|2020|
|funds|funds|Total funds|
|£|£|£|
|Current assets|155,290|122,197|277|A87|
|Current|liabilities|(51,510)|(89,686)|(141,296)|
|103,681|32,511|136,192|
|17.|MOVEMENT|IN|FUNDS|
|Net|
|movement|At|
|At|1/4/20|in|funds|31/3/21|
|£|£|£|
|Unrestricted|funds|
|General|fund|103,681|71,495|175,176|
|Restricted|funds|
|Family|Matters|Richmond|479|4,896|5,375|
|Family|Matters|Hounslow|759|(1,817)|(1,058)|
|Pathway|8,156|5,488|13,644|
|Parent Carer|Forum|7,466|(4,933)|2,533|
|Sitting|and|Befriending|Kingston|-|2,954|2,954|
|Sitting|and|Befriending|Website|15,367|(14,276)|1,091|
|SEND Advice|284|802|1,086|
|Covid|Response|-|2,707|2,707|
|Welfare|Grants|-|4,707|4,707|
|32,511|528|33,039|
|TOTAL FUNDS|136,192|72,023|208,215|

**----- End of picture text -----**<br>


a 27 



RUILS 

## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2021 

## 8ee 

## 17. MOVEMENT IN FUNDS- continued 

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

|||Incoming|Resources|Movement|
|---|---|---|---|---|
|||resources|expended|in funds|
|||£|£|£|
|Unrestricted funds|||||
|General fund||864,851|(793,356)|71,495|
|Restricted funds|||||
|Family Matters Richmond<br>Family MattersHounslow<br>Pathway<br>ParentCarer Forum<br>Sitting and Befriending Kingston<br>Sitting and Befriending Website<br>SEND Advice||39,280<br>34,853<br>47,500<br>13,899<br>132,494<br>6,111<br>30,000|(34,384)<br>(36,670)<br>(42,012)<br>(18,832)<br>(129,540)<br>(20,387)<br>(29,198)|4,896<br>(1,817)<br>5,488<br>(4,933)<br>2,954<br>(14,276)<br>802|
|Covid Response<br>Welfare Grants||107,699<br>11,330|(104,992)<br>(6,623)|2,707<br>4,707|
|||423,166|(422,638)|528|
|TOTALFUNDS||1,288,017|(1,215,994)|72,023|
|Comparativesformovement infunds|||||
|||Net|Transfers||
|||movement|between|At|
||At 1/4/19|in funds|funds|31/3/20|
||£|£|£|£|
|Unrestricted funds|||||
|General fund|94,376|8,839|466|103,681|
|Restricted funds|||||
|Family Matters Richmond<br>Family Matters Hounslow<br>Pathway<br>ParentCarer Forum|2,971<br>759<br>(118)<br>-|(2,492)<br>-<br>8,274<br>7A66|-<br>-<br>-<br>-|479<br>759<br>8,156<br>7,466|
|Sitting and Befriending Kingston<br>Sitting and Befriending Website<br>SENDAdvice|6,167<br>-<br>1,107|(6,201)<br>15,367<br>(823)|34<br>:<br>-|-<br>15,367<br>284|
|Three Winds Trust|500|-|(500)|i|
||11,386|21,591|(466)|32,511|
|TOTALFUNDS|105,762|30,430|=|136,192|



-28- 



## RUILS NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021 a 

## 17. MOVEMENT IN FUNDS - continued 

Comparative net movement in funds, included in the above are as follows: 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|E|£|£|
|Unrestricted|funds|
|General|fund|446,561|(437,722)|8,839|
|Restricted|funds|
|Family|Matters|Richmond|39,458|(41,950)|(2,492)|
|Family|Matters|Hounslow|39,997|(39,997)|=|
|Pathway|45,500|(37,226)|8,274|
|Parent|Carer Forum|12,388|(4,922)|7|466|
|Sitting and|Befriending|Kingston|37,796|(43,997)|(6,201)|
|Sitting|and|Befriending|Website|23,704|(8,337)|15,367|
|SEND|Advice|30,000|(30,823)|(823)|
|228,843|(207,252)|21,591|
|TOTAL FUNDS FUNDS|675,404|(644,974)|30,430|

**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
TOTAL FUNDS FUNDS<br>**----- End of picture text -----**<br>


## Restricted Funds 

SEND (Special Educational Needs and Disabilities) Advice - Specialist advice and advocacy services supporting families to get the right support for their children and young people at home, at school and in the community. During the year this service received a restricted community grant of £30,000 from the Hampton Fund towards the salary and associated costs of the SEND Advisor supporting up to 95 children and families in the Hampton Fund area of benefit. 

Family Matters Richmond - a support service for families with children and young people with SEND. During the year this service received a restricted grant from Richmond Parish Lands of £11,281 and received a_ restricted community grant of £28,000 from the Hampton Fund towards the salary and associated costs of two part-time parent support worker and admin support. 

Family Matters Hounslow - a support service for families with children and young people with SEND. During the year this service received a restricted grant from Young Londoners of £25,784 and received a restricted grant of £8,768 from the Heathrow Community Trust towards the salary and associated costs of a full time parent support worker and admin support. 

Pathway - Information, advice and advocacy to disabled people and people with mental health conditions who are struggling with housing, benefits or social care issues. During the year this service received a restricted fund of £47,500 from Trust for London. 

Parent Carer Forum - during the year this service received a restricted grant of £14,950 from the Department of Education. 

Sitting and Befriending Kingston (FriendBee) - a specialist befriending service for children and young people with SEND enabling them to get out into the community and participate in activities and develop social skills. During the year this service a restricted grant of £29,798 from Children in Need towards the salaries and associated costs of a two part time project coordinators and admin support. Sitting and Befriending Website (FriendBee)- during the year this service received a restricted grant of £6,111 from Comic Relief for the development of new website which will empower parents to engage befrienders directly. 

## Neeee -29- 



## RUILS 

## NOTES TO THE FINANCIAL STATEMENTS- continued 

## FOR THE YEAR ENDED 31 MARCH 2021 

17, MOVEMENT IN FUNDS- continued 

Covid Response Fund - this fund received income from the following restricted sources: 


**----- Start of picture text -----**<br>
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|£|
|London|Community|Response-|City|Bridge|Trust|26,981|
|London|Borough|of|Richmond|upon Thames|-|Coronavirus|Emergency|Grants|19,301|
|CAF|Coronavirus|Emergency Grant|9,965|
|Comic|Relief Grant|7,594|
|London|Borough|of Richmond|upon Thames|-|emergency|supplies|11,228|
|Client|contributions|31,480|
|Donation|1,150|
|Total|Income|for Covid|Response|Fund|107,699|

**----- End of picture text -----**<br>


(i) London Community Response - three grants for £14,257, £9,724 and £3,000 - received from the City Bridge Trust for the purpose of acquiring essential and urgent costs to provide support to londoners and to support the mental health and wellbeing of local disabled and isolated people in Richmond. 

ii)Coronavirus Emergency Grant - a grant of £19,301 received from the London Borough of Richmond upon Thames for the acquisition of emergency food and essentials and the coordination of the Food Hub. 

(ili) CAF Coronavirus Emergency Grant - a grant of £9,965 received from CAF Bank. 

(iv) Comic Relief Grant - a grant of £7,594 for two new services to meet the needs of clients who shielding for a 12 week period. 

v) London Borough of Richmond upon Thames - £11,228 contract income for the acquisition of personal protective equipment and other related Covid 19 items. 

vi) Client Contributions - £31,480 - Contributions made by clients for essential supplies provided by the charity due to Covid 19. 

vii) Donation - £1,150 received specifically for spendingon covid 19 supplies. 

Welfare Grants - during the year this fund received a restricted grant from The Richmond Charities of £3,000, client contributions of £1,400 and a donation of £4,730. 

18. RELATED PARTY DISCLOSURES 

There were no related party transactions for the year ended 31 March 2021. 

19. COMPANY LIMITED BY GUARANTEE 

The charity is limited by guarantee and has no share capital. The liability of each member is determined by the Articles of the charity and shall not exceed £1. 

-30-