Company registratton number. 6932260 Charlty registration number. 1131749 Enhance the UK (A company limrted by guarantee) Annual Report and Finanual Statements for the Year Ended 31 March 2021 Orbital Business Seprfices Ltd May House Buckingham Road Edgcott Aylesbury Bucks HP18 OTR
Enhancethe UK Contents Reference and Administrative Details Independent Examinerfs Report Statement of Finanaal Activities 3to4 Balance Sheet 5t06 Notes to the Financial Statements 71022
Enhance the UK Reference and Admlnistrative Details Chainnan Frank Rodge Chief Executive Otficer Miss Jennie Williams Secretary Andy Trollope Charity Registration Number 1131749 Company Registration Number 6932260 The charity is incorwtated in England. 171 Narbeth Drive Aylesbury Bucks HP20 1PZ 171 Narbeth Drive Aylesbury Bucks HP20 1PZ Orbitsl Business Servic*s Ltd May House Buckingham Road Edgcott Aylesbury Bucks HP18 OTR Registered Office Principal Office Independent Examiner Page 1
Enhance the UK Independent Examinerfs Report to the trustees of Enhance the UK ('Yhe CompanV') I report lo the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021. Responsibilitles and basis of report As the charity's trustees of the Company (and also Éts directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Acl 2006 ('the 2006 Act'}. Having satisfied myself that the acujunts of Enhan the UK are not required to be audtted under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examinatr'on of your CharitS accounts as c3ttied out under section 145 of the Charities Act 2011 (Yhe 2011 Act'}. In c2rrying out my examination I have followed the Directions gtven by the Charity Commission under section 145(5}{bl of the 2011 Act. Independent examinerf5 statement I have completed my examination. I confim that no matters have come to my attention in conneclion wtth the examination gNing me (xuse to believe: 1. accounting records were not kept in respect of Enhan the UK as required by section 386 of the 2006 Acl., or 2. the accounts do not accord wtlh those records; or 3. the accounts do not compty wtth the accounting requirements of sectton 396 of the 2006 Act other than any requirement that the accounls give a Irue and fair vtew, 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 PTinciples of the Ststement of Recommended practi for accounting and reporttng by chariiies [applicable to charities preparing their accounts in accordance wllh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no cOnM$ and have come across no olher matters in o)nnection wÈth the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Davtd Carter Orbital Business Services Ltd May House Buckingham Road Edgcott Aylesbury Bucks HP18 OTR 3 November 2021 Page 2
Enhance the UK statement of Flnancial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted Restricted funds funds Total 2021 Income and Endowments from: Donations and legacies Charitable activtties other income 959 68,840 25.435 959 68.840 25,435 Total income 95,234 95.234 Expenditure on- Raising funds Charitable aclivities (1,330) {98,197) {1,3301 {98,197} Tolal expend¢ture (99.527) 14.293) {99,527 Net expendtture Net movement in fvnds (4,293) (4.293} (4,293) Reconciliation of funds Total funds brought forward 46.552 18,309 42,259 18,309 Unrestricted Restricted funds funds 64,861 Total funds caffied forward 14 60,568 Total 2020 Note Income and Endowments from: Donations and legacies Charitable activities 19 142.873 2,000 2.019 142,873 Total income 142.892 2.000 144,892 Expenditure on: Raising fvnds Charitable activitres (1,539) 121.042) 11,5391 1121,042 Total expenditure (122.581) 1122.581) Net income 20.311 2,000 22.311 Net movement in fijnds 20.311 2.000 22.311 Reconciliation of funds Total fijnds brought foTward 26.240 16,309 42.549 Total funds carried forward 14 46.551 18.309 64,860 Thè notes on pages 7 to 22 form an integral part of these financial statements. Page 3
Enhance the UK statement of Financial ActivÉties for the Year Ended 31 March 2021 {Includlng Income and Expenditure Account and Statement of Total Recognised Gains and Losses) All of the charity's activities derive from continuing operattons during the above Iwo periods. The notes on pages 7 to 22 form an integral part of these financkgl slatements. Page 4
Enhance the UK (Registration number. 6932260) Balance Sheet a5 at 31 Illarch 2021 2021 2020 Note Fixed assets Tangible assets 10 1,818 2,389 Current assets Debtors Cash at bank and in hand 11 12 1.026 59,542 60,568 1,016 63,206 64,222 Creditors: Amounts falling due within one year 13 (1.818) 58,750 60,568 (1,751) 62,471 Net current assets Net assets 64,860 Funds of the charity: Restricted income funds Restricted funds 18.309 18,309 Unrestricted income funds Unrestricted funds 42.259 46,551 Total funds 14 60.568 64,860 For the financial year ending 31 March 2021 the charity was entItd to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors. responsibilities: The members have not required the chaTity to obtain an audit of its accounts for the year in question in accordance wtth section 476; and The directors acknowledge their re5ponsibilrties for compEying with the requirements of the Act wtth respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordan wtlh the special provisions relatlTI9 to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The notes on pages 7 to 22 fomi an integral part of these financial statements. Page 5
Enhance the UK (Registration number. 6932260) Balance Sheet as at 31 March 2021 The financial statements on pages 3 10 22 were approved by the Irustees. and auihorised for issue on 3 November 2021 and signed on their behalf by: Andy Trollope Company nd trustee Frank Chai dgers an and trustee The notes on pages 7 to 22 form an irtegral part of these financial statements. Page 6
Enhance the UK Notes to the Financial Statements for the Year Ended 31 March 2021 1 Charity status The charity is limited by guarantee. incorporated in England. and consequently dS not have share capital. Each of Ihe trustees is liable lo contribule an amount not exceeding £1 towards the assels of the charty in the event of liquidation. The address of its registered office is: 171 Narbeth Drive Aylesbury Bucks HP20 1PZ The principal place of business is: 171 Narbeth Drive Aylesbury Bucks HP20 1PZ These financial statements were authorised for i&8ue by the trustees on 3 November 2021. 2 Accounting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set oul below. These policies have b*n consistentty applsed to all the years presented, unless othe[Se stated. statement of compliance The financial slalements have been prepared in accordan wtlh Accounting and Reporting by Charities." Statement of Recommended Practice applicable to charities preparing their acLounts in accordan with the Finanryal Reporting Standard appItcae in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019)- {Chaiities SORP {FRS 102)), the Financial Reporting Standard appIlble in the UK and Republic of Ireland (FRS 102). They also compty with the Companies Act 2006 and Charities Act 2011. Basis of preparation Enhance the UK meets the definilion of a public benefft entty under FRS 102. Assets and liabilities are inttially recognised at historiixl cost or transaction value unless other%vise stated in the relevant atUnting policy notes. Going concern The trustees cyjnsider that there are no material UnrtaIntieS about the charity's abilty to continue as a going concem nor any signffic2nt areas of uncertainty that affect the (xtrying value of assets held by the tharty. Page 7
Enhance the UK Notss to the Financlal Statements for the Year Ended 31 March 2021 Tntstees. Report The trustees. who are directors for the purposes of company law. presenl the annual report together with the financtal statements of the charitable company for the year ended 31 March 2021. Objectives and activities Public benefit The provtsion of expert training and education for a range of audiencies. The promotion of social indusion and social oportunities. The trustees cxjnfimi that they have Compli with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefft guidan published by the Charity Commission for England and WaEes. Trustees and officers The trustees and Offi[5 setving during the year and since the year end were as follows: Trustees: Andy Trollope Frank Rodgers Ms Karen Landtes Jignesh Vaidya {2ppointed 1 June 2020) Chaiman: Frank Rodgers Miss Jennie Williams Chief Executive Offi. Secretary: Andy Trollope statement of Trustees. Responsibilities The trustees (who are also the ditectors of Enhan the UK for the purposes of company lawl are responsible for prepanng the trustees. report and the financial statements in accordance wilh the United Kingdom Accounting Stand2rds (United Kingdom Generally ACpIed Accounting Practi) and applicable kw and regulations. The report and accounts have been prepared in accordan wtth the provisions in the Cornpanies Act 2006 relating to small companies. Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financÈai stalements unless they are satisfied that they give a true and fair vtew of the state of affai of the charitable company and of its incoming resources and application of reSoUs. including rts income and expenditure. for that period. Irj preparing these ffinanctal statemenls, the trustees are required to: select suitable a¢)*unting policies and apply them rnnsistently" obsetve the methods and principles in the Charities SORP,. make judgements and estimates that are reasonable and pnjdent,. Page 8
Enhance the UK Notss to the Financial Ststements for the Year Ended 31 March 2021 Trustees. Report state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitable (x)mpany will continue in business. The trustees are responsible for keeping adequate accounting records thal are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and en8ble them to ensure that the financial statements compty wtth the Companies Act 2006. They are also responsible for safeguarding the assets of the chartlable company and hen for takbng reasonable steps for the prevention and detection of fraud and other irregulartties. Approv1 by the trustees of the chaiity on 3 November 2021 and signed on tls beha]f by: Andy Trollo Company ary and Trustee Frank odgers an and Trustee Small companies provision statement This report has been prepared in accordance with the small cy)mpanies regime under the Companies Act 2006. TRUSTEES, ANNUAL REPORT The Trustees of Enhan the UK have pleasure in pre*nting their annual report which has been prepared in line wrth the Charities Act 2011, together wtth Ihe a(Unts for the year fiom 1 st April 2020 to 3151 March 2021. The Trustees confimi that the Annual Report and Financial Statements comply wilh the ¢)Jrrent statutory requirements, the requirements of the charity's goveming document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Repmjrting Standard applicable in the UK and Republic of Ireland (FRS 102) This report has been published in accordance with Charities SORP {FRS 102}. Who we are and What we do. Page g
Enhance the UK Notes to the Financial Statements for the Year Ended 31 March 2021 Trustees. Report Enhan the UK is a charity registered in England and wa (regiSted charity number 1131749) and exists to promole social indusion for the public benefft by.. Preventing disabled people from beix)tning soaalty exduded: Relieving the needs of Ihose disabled people who are socially excluded". Assisting disabled people to integrate into society by th8 prov5sion of eduotion, inf0mtiOn. training, support and advice. For the purpose of the clause 1, 'socially exduded. means being excwded from society or parts of society as a result of one or rnore ol the following factors; Unemployment,. Financial hardship- Youth or older age.. 111 health (menlally or physi(2lW): Substance abuse or dependenGy, induding alcohol & drugs" Discrimination on the grounds of Sex, Race. Disabilty, Ethnic origin. Religion, Belief, Creed. Sèxual orient*ion or gender reassignment. Poor education or skills attainment. Relationship and famity breakdown. Poor housing (that does nol meet basic habitable standards). Crime (either as a victim or offender rehabilitating into society). The princip21 activty of Enhan the UK is to provide expert education, training and support for a range of audien$. This is achieved by,. Promoting social inclusion and social opportunf(ies", Promoting partneF5hips which are sympathetic and beneficial to Enhance the UK'S aims and objectives", Provide and facilitate avenues for info[rT10n. 5UPPOrt and advice on disability matte[5 to disabled people, their families. carers and friends. Ellhan the UK aims to develop and maintain a reputation as a disabilty led organisation. Public benefft is achieved in three ways: Breaking down social barriets faced by people with sensory and physi] iFnpairments by challenging the atttludes, perceptions and expectations of society as a whole" Promoting independent lrfestyles from disabled people wrth sensory or physi¢21 impairments" Campaigning that disabled people with sensory or physical impairments have the same rights to a5 as the rest of soctety. Influenco of Covid-19 As wtth many businesses arKI charities. the effect of the Cowd-19 pandemic cannot be underestimated during the finanoal year 2020121. Training courses were postponed at best and many cancelled altogether. This was 2 year of consolidation and reduction in spending to rnirror the reduction in revenue. Employees, overall MUneratiOnS were also considered for review. The last salary review and iT)Ctease was in January 2019. In discussions with all employees in eady 2020. ti was decided to postpone the salary review for at least 12 months due to the Covhl-19 pandemic. In inttial discussions in eaTly 2021. it was decided to postpone the review further because of the uncertainty of the immediate fvture and the current order book of Enhan the UK Employees were put on furtough from 27th March 2020. in accordance with the Govemmenl scheme and retumed lo work part time on the 10th November 2020. Trustees voted unanimously to pay the staff 100% whilst on fvrtough. Page 10
Enhance the UK Notes to the Financial Statements for the Year Ended 31 March 2021 TnAStees' Report This tax year has been challenging because of the issues just discussed. thankfulty. due lo good planning and decisive actions, Enhan the UK has not only survived the pandemic bul ha5 emetged with an enhanced order book and excellent fore(zsts for the future. It is with this forecast in mind that it is planned for the Training Manager to increase her working days from 3 days per week to 4 days per week during the second or Ihird quarter of 2021 dependant on the praclifxl training requirements. What we have achieved We have supported organisations to make their serviS and prowsions mole accessiblg by". Continuing to provide disabilty awareness training to the organisations such as: Northem Rail. The West Ham Foundation" Bromley and Lewisham Mind,. Chevening" Wells Fargo: Argent LLP", D[fferen North East, The British Academy. Rur) deaf awareness dasses lo supw)rt organisations to make their services more accessible to Dldeaf people. Conducted a best practtce accessibilty audit for The Biibsh Academy. Released fr* resources to organisations regarding how they can rnake their services mre accessible to disabled people including.. What are standard reasonable adjustments for interviews". 5 lips for chatting to a person with communication impaiment; Asking question5 aboLrt someone's disability ,' Top rips for an accessible complaints. procedure,. Top tips for supporting and encourage employees to disc105e their impairments. Delivered key note speeches to numerous conferences and gatherings. We have helped challenge the perPtionS of disability and stereotypes via", Our social media presence- engagement and followets on all our social media platft)m5 have incfeased during this year. Our website: Television. radio and podcast appearances. We have Continued to tackle issues related to, and raised awareness of the Importan of. sexual health and sexual awane$S for disabled people via Continued lo support disabled people via the Love Lounge. the numbers of people contacling us ekIng advi on all thing's disability. sex and relationships continued to increase. Launched our Undressing Disability hub. a pLakn for disabled people, carers and other professionals to share news, resoufces and events linked to Sex and disabilty. Provided free STD home testing kits wilh Fetde Heatth. C¢xreated free accessible sex education resources for parents. young people and prolessionals with SplÉt Banana. Sat on a panel at the Loveabilities festival. Spoke at a Let's talk about sex event for Get2gether. Spoke at Parapride. disabilty indusion in the LGBTQ+ event Being nominated for a sexual health award run by sh:24. Page11
Enhance the UK Notes to the Financial Ststements for the Year Ended 31 March 2021 Ttees. Report Running a sexual health aCSSIble NICal smear tMpaIgn. Organising indusNe online dating events. Producing inteNiews and artirAes, for example Yahoo news, the Huffington Post and XES products. Launched our undressing disabilty pcxlc2St with a series of infomiative topics induding: How to manage family cOnrn$ rf having a relationship wtth a disabled person., P6ychosexual therapy", Parenting a disabled child" Disabilty and Pride., Sexual health,. A podcast with Dr Tepper,. The trans o)mmunty and disabilty. Queer ADHD with Sarah Dopp. CBD oil: The big decision, parenting. disability and fertilty- Creating free resources induding" Disabilty, bondage and sexual pleasure.; Devotees of disabilty.. dating danger., Understanding LGBTQ+ teminology., How having a PA can Change your experience as a disabled parent" Accessible sex toys and more. Page 12
Enhance the UK Notes to the Financial Statements for the Year Ended 31 March 2021 Financial Reserves Policy INDEX 1. Financial Reserves Policy 2. The Law 3. Equality of Opportunty at Work 4. Our Commitment Definitions Restricted funds: are those funds that the chartty ttustees are obliged to spend in a specific way or for a specific purpose as set out in a funding letter of offer or services conltact, specified by gT3nt rrraker. donor or in an appeal document. These particular puiposes are narrower than the charTty's purposes. Endowment funds: In simple temis. an endowmenl nd is a gift of property or money gsven to a charity as a restrict fund. Trusl law requires a charty lo invest the assets of an endowffEnt. or to retain them for the charity's u in furtheran of its charitable purposes, rather than appty or spend them as income. The income generated from endowffnt funds held for inveslment. is then used to further the purposes of Ihe chartty. Unrestricted funds: are those funds whth the charity trustees are able to spend at their discretion for any of the chartty's purposes. Uniestricted funds may also contsin monies which the chatity trustees have earmatked for a parbcular purpose; these earmarked fvnds are called designated fijnds. Such designated funds are legally part of the unrestricted funds. though they may be reported separatety in the balance sheet or notes, where accruals accounts are prepared, or as part of unrestsicted funds. where receipts and payments accounts are prepared. Unrestricted fijnds can also include general funds and free reserves. Designated funds." Designated funds are part of the unrestricted funds whÉch charity trustees have eaffnarked for a particutar project or use, without reslricting or committing the funds legalty. The designation may be cancelled by the charity trustees rf they later decide that Ihe planned project is not going ahead. General funds- General fijnds are Ihose funds which are not assigned to a special purpose. They a unrestricted and may be used to further the chartties purposes, for the day-t¢>day activities of the charity and to pay for administrative and operating expenses that are not covered by rericted income or grants reived. Reseries: Charity reserves are that part of a chatity's income which is available lo spend at the discretion of the charty trustees. They are unrestricted and are generally intended for future unexpected need or to pursue an opporlunity in line with the charity's purposes Background A chanty's funds are tts unspent resources or InMe and may include both restricted and unrestricted funds. The diagram below Shows what types of fijnds or income may be included in a charty's overall funds. AJI funds have to be spent on the charty's purposes and area of benefit Page 13
Enhance the UK Notes to the Financial Statements for the Year Ended 31 March 2021 Reserves are that part of a charrty's unrestricted income that is set aside to meet fijture, unexpected needs or pursue an opportunty. These funds are freew available to spend on any of the charity's purposes. They are not subject to commitments, planned expenditure and spending limtÈs. Reserves do nol include restrided funds or endowment fvnds. They exdude fixed assets. for example land. buildings or other assets held for a chartvs use and should also exdude general fijnds and monies already designated for essential future spending. Responsibilities I charity trustees have an obligation to manage their tharity in thebest interests of the charity and its benefiaaries. This involves Tnanaging the charity's income. running costs, future plans and potential risks. As part of this prO$S charity trustees should, rf appropriate, hold re5etves to help manage any short-term fall in income. This reseTves policy will help the chariiy trustees to identify what Eevel of reserves their charity needs. It wll also enable chanty trustees to explain to funders, donors. beneficiaries and the public why it holds a parttcular level of reseNes and help ensure a better managed charity. It is the responsibilty of charity trustees to manage actual and potential risks to ensure Ihe charity can continue to meet the needs of beneficiaries. at presenl and in the future. They should always put appropriate safeguards in place and take reasonable steps to ensure their chartty is not exwsed to undue risk, financial or reputational. Charity trustees can rety on powers implicit in Itustees. duties. as outlined in the Governing Document. Charity tnjstees can only rety on these implied powers, when they are satisfied that this is in the best interests of the chatity. Funds. r1ved as income, should be spent within a reasonable period of time. Procedure Reserves will be made and PLrt aside after due difigence by the tnjstee committee. Discussions must take pla between the CEO and the Chair of Trustees in the first instance to identify any possible financial impli(2tion of having or nol having reserves. The reason for and the amount of reseives must be detailed in a proposal from the Chair of Trustees to the rest of the board of Tn]stees. The report will be circulated lo the board and a reasonable amount of time given to the board to stu(ty the report. The decision to allocate reserves must be taken in one of the follNing ways. At a meeting of the Trustees whether physical or virtual. Through email. Whats App or olher electronic communication Through indÈvidual communication from the Chair of Trustees. In order for reseives to be allocated there must be a majortty in favour of the decision. In the case of an even vote, the Chair of Trustees has the casting vote. The CEO does not have a vote. The Chair of Trustees Mll communicate the result of the vote. along with the proposal to the a¢xountant of Enhance the UK to progres8 the outcome. Page 14
Enhance the UK Notes to the Financial Statements for the Year Ended 31 March 2021 Exemption frorn preparing a ush flow statement The charity opled to eaty adopt Bulletin 1 published on 2 February 2016 and have therefore not induded a cash flow statement in these financial statements. Income and endowments All income is recognised On the charity has entitlement to the income, it is probable that the income will be receNed and the amount of the incxime r1vab can be measured reliably. Donations and legacies Donations are recognised when the thartty has been notified in wrtti.ng of both the amount and settlement date. In the event that a donation is subject to condibons that require a level of performance by the charity before the charity is enttlled to the funds. the income is defetted and not reco9nised until either those condtlions are fijlty met. or the futfilment of those conditions is Whol wthin the (Jjnliol of the chanty and it is probable that these conditsons wll be fulfilled in the retX)rting peri. Grants receivable Grants are re(xJgnised when the chartty has an enttElement to the funds and any o)ndilions linked to the grants have been met. Where perfomiance condttions are attached to the grant and are yet to be met. the income is recognised as a liabilty and included on the balance sheet as deferred income to be released. Expenditure All expenditure is recognised On there is a legal or (x)nstructNe obligation lo that expenditure, it is probable setdement is required and the amount n be measured reliabty. All costs are allocated to Ihe applicable expenditure heading thal aggregate simitar cosls to Ihat category. Where costs cannot be directfy altributed to particular headings they have been allocated on a basis consistent with the use of reSoUrs. wtth central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spiead of staff costs. Raising lunds These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activrties that raise fvnds. Charitable activities Charitable expenditure (x)mprises those (x)sts incurred by the chartty in the deltvery of its activities and Servi for tls beneficiaries. It includes both costs that can be allocated direclly to such activities and those costs of an indirect nature necessary to support them. Support costs Support costs include ntral functions and have been alICed to acbvty cost categortes on a basis consistent wtth the use of reSoUrs, for example, allocating property costs by fl(x)r areas, or per caprta, staff costs by the time spent and other costs by their usage. Page 15
Enhance the UK Notes to the Financial Ststsments for the Year Ended 31 March 2021 Governance costs These include the costs attrÉbutable to the charTty's compliance wtth consltiutional and statLrtory requirements. including audit, strategic management and trustees's meetings and reimbursed expenses. Taxation The charity is considered to pass the tests set out in Paragraph 1 Sthedule 6 of the Finan Act 2010 and therefore tt meets the definition of a charltable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received wtthin categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exdusNeEy to charitsble purFN)ses. Tangible fixed assets Individual fixed asts costing £100.IXI or more are initially recorded at cost, less any subsequent accumutated depreciation and subsequent acujmulated impaimient losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the (st or valuation, less any esliTnated residual walue, over their eXted useful economic life as follows.. Asset class Depreciation method and rate Fixtures and frttings 15Vo Straight line basis off equipment 25Yo reducing balan basis Website development Written off over 3 years Trade debtors Trade debtors are amounts due from customers for merchandise sold or servTrces performed in the ordinary course of business. Trade debtors are recognised inltially at the transaction pri. They are subsequentty measured at amorti5ed cost using the effective interest method. less provision for impairment. A provision for the impairment of trade debtOFS is established when there is objective evidence that the chartiy will not be able to collect all amounts due according to the original lems of the re(ivables. Cash and cash equlvalents Cash and (xsh equsvalents comprise cash on hand and call deposits. and other short-temi highly liquid investments that are readity convertible to a known amount of cash and are subject to an insignfficant risk of change in walue. Fund structure Unrestricted income funds are genera5 fvnds that are available for use at the trustees discretion in fvrthefan of the objectives of the charity. Page 16
Enhance the UK Notes to the Financial Statements for the Year Ended 31 March 2021 Restricted income funds are those donated for use in a partlar area or for spectfic purposes. the use of which is restricted to thal area or purpose. Financial instruments Classification Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrumenL Financial liabiliiies and equty instnjments are cEasstfjed according to the su¥stance of the contractual arrangements entered into. An equty instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabililies. Re¢ognition and measurenpent All financial assets and liabilities are inibalty measured al transadion price (including transaction costs), eXp1 for tho* financial assets dasstfied as at fair value through profit or loss, which are inrtialty measured at fair value (which is normalty the transaction price excluding Iransaction costs). unless the arrangement constttutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present vaue of the fvture payments discounted at a market tate of interest for a similar debt instrumenL Financial assels and liabilities are onty offset the statement of financial position when, and onty when there exists a legally enforceable right to set off the recognised amounts and the charity intends ether to settle on a net basis. or to realise the asset and settle the liability simuttaneousty. Financial assets are derecognised when and onty when a) the contractual rights to the ¢Sh flows from the financial asset expire or are settled, b) the charity transfets to another party substantially all of the risks and WardS of ownership of the financial asset. or c) the charity, desprte having taIned some. but not all. signÉfi(xnt risks and rewards of ownership, has transferred control of the assel to another party- Financial liabilities are derecognised onty when the obligation spectfied in the cnntract is discharged. cancelled or expires. Fair value measurement The best eviden of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a rent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circUmstanS or a signrficant lapse of time sinc£ the transaction took pla. If the market is not ath.ve and recent transactions of an identical asset on their own are not a good estimate of fair value. the fair value is estimated by using a valuation technique. Page 17
Enhance the UK Notes to the Financial Statsments for the Year Ended 31 March 2021 3 Income from donations and legacies Unrestrlcted funds General Total funds funds Donations and legaoes; Donations from individuals 959 959 Total for 2021 959 959 Total for 2020 19 2,000 2,019 4 Income from charltsble activities Unrestricted funds General Total funds 68,840 68,840 Total for 2021 68,840 68,840 Totsl for 2020 142.873 142,873 5 Expenditure on raising funds a) Costs of generating donations and legacies Unrestricted funds General Total funds Note Marketing and publictty 216 216 Totsl for 2021 216 216 Total for 2020 1,539 1,539 Page 18
Enhance the UK Notes to the Financial Statements for the Year Ended 31 March 2021 b) Costs of trading activities Unrestricted funds General Tolal funds Note Allocated support costs Total for 2021 1,114 1,114 1.114 1.114 Total costs 6 Expenditure on ¢haritsble activities Unrestricted funds General Total 2021 Total 2020 Note Allocated SUPPK)rt costs Govemance costs 88,725 9,472 98,197 88,725 9,472 98,197 111.314 9,728 121,042 Unrestricted funds General Total funds Note Allocaled support costs Governance costs 88,725 9,472 98,197 88,725 9.472 Totsl for 2021 98,197 Total for 2020 121.042 121.042 Total expendlture Page 19
Enhance the UK Notes to the Financial Statements for the Year Ended 31 March 2021 7 Analysis of governance and support costs Govemance costs Unrestricted funds General Total funds Legal fees Other govemance costs Allocated support costs 125 2.113 7,234 125 2.113 7,234 Totsl for 2021 9.472 9,472 Total for 2020 9,728 9.728 Page 20
Enhance the UK Notss to the Financial Ststements for the Year Ended 31 March 2021 8 Trustees remuneratlon and expenses No trustees. nor any persons connected with them. have red any remuneration from the chafity during the year. No trustees have received any reimbursed expenses or any other beneffts from the charity during the year. 9 Taxation The charity is a regÈstered charity and is therefore exempt from taxation. 10 Tangible fixed assets Furniture and equipment Totsl Cost At 1 April 2020 Additions 689 5,518 689 5,518 At 31 March 2021 6.207 6.207 Depreciation At 1 April 2020 Charge for the year 3.818 571 3.818 571 At 31 March 2021 4,389 4,389 Net book value At 31 March 2021 1,818 1,818 At 31 March 2020 3,129 3,129 11 DÈbtors 2021 2020 Prepayments other debtors 936 90 598 418 1,026 1,016 Page 21
Enhance the UK Notes to the Financial Statements for the Year Ended 31 March 2021 12 Cash and cash equivalents 2021 2020 Cash at bank 59,542 63.206 13 Creditor5: amounts falling due wlthin one year 2021 2020 Other taxation and social security other credttors Accruals 155 1.063 600 1.151 600 1.818 1,751 14Funds Balance at 31 March 2021 Balance at 1 April 2020 Incoming resources Resource5 expended Unrestricted funds Gener81 46,552 95,234 (99.527) 42.259 Restricted funds 18,309 18,309 Total funds 64.861 95,234 (99,527 60,568 Balance at 31 March 2020 Balance at 1 April 2019 Incoming resources Resources expended Unrestricted funds General 26.240 142.892 (122.581) 46.551 Restrlcted funds 16.309 2.000 18.309 Totsl ftinds 42.549 144,892 122,581) 64,860 Page 22
Enhance the UK statement of Financial Activities by fund for the Year Ended 31 March 2021 Restricted Funds Total Total Restricted Restricted Funds Funds 2021 2020 Income and Endowments from: Donations and legacies 2.000 Total income 2.000 Expenditure on: Net income 2,000 Reconciliation of funds Total funds brought forward Total fund5 carried foThward 18,309 16,309 18.309 18,309 This page does not form part of the statutory financial stalements. Page 23
Enhance the UK Detailed Statement of Flnancial Activities for the Year Ended 31 March 2021 Total 2021 Total 2020 Income and Endowments from: Donations and legacies (analysed bebw) Charitable activities (anatysed below) Other income (analysed below) 959 68.840 25,435 2,019 142,873 Tolal income 95,234 144,892 Expenditure on: Raising fund5 {analy5ed below) Charitable adivities (anatysed below) Total expenditure Net {expenditure}Iincome Net movement in funds 11.330) 198.197) (1,539) 1121,042) (99.527) (122,581) (4,293) 22,311 (4.293) 22,311 Reconcillallon of funds Total funds brought forward Total funds carrÈed forward 64.861 42,549 64,860 60.568 This page does not fom part of the statutory finanaal stslements. Page 24
Enhance the UK Detailed Statement of Financial Activities for the Year Ended 31 March 2021 Total 2021 Total 2020 Donations and legacies Appeals and donations Grants- other agencies 959 19 2.000 959 2.019 CharTtable actlvfties Audits Speaking & Consultansy Concerts Training Other income 6.300 15,800 45 46,695 126,559 16,314 142,873 68,840 Otherincon Other income 25.435 25.435 Raising funds Fundraising costs Wages and salaries off expenses {216) {1,092) 221 {1,330) (1.5391 11.5391 Charitablè activities Trade subscriptions Wages and salaries Wages and salaries Subcontract cost Subcontract cost Staff training Travelling Room hire Office expenses Computer soknre and Maintenan costs Computer sothyare and Maintenan costs Sundry expenses Trade subscriptions Legal and professional fees {2.165) (1,092} (29,7041 (1,015) (57.175) (3.612) (10,851) 1361) (4,123) {2.149) {33.561) (46.515) (1,460) (641) {2,812) (354) (715) 1502) {2,090) (125) (1,232) (2,908) This page does not fomi part of the statutory financial statements. Page 25
Enhance the UK Detailed Statement of Financial Activities for the Year Ended 31 Mah 2021 Total 2021 Total 2020 Bank charges Wages and salaries staff pensions (Defined contrtbution)- pension scheme 1 Subcontract cost Travelling Insurance offi expenses Sundry expenses Accountancy fees Depreciation of fixiures and fittings Depreciation of office equipment (23) (3,203) 11,136) (19) (2,239) (1,286) {723} {573) {675) {1.315} (294) (115) (600) (41) {530) (98,197) {600) (48) 1657) (121,042) ThÈs page does not fomi part of the slatutory financial statements. Page 26