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 Charit￿S 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 cOn￿M$ 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 entIt￿d 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 d￿S 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 appItca￿e in the UK and
Republic of Ireland {FRS 102) (effective 1 January 2019)- {Chaiities SORP {FRS 102)), the
Financial Reporting Standard appIl￿ble 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 at￿Unting policy notes.
Going concern
The trustees cyjnsider that there are no material Un￿rtaIntieS 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
AC￿pIed 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 reSoU￿s. 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.
Approv￿1 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￿ (regiSte￿d 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, inf0m￿tiOn. 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[rT￿10n. 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 a￿￿5
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 servi￿S 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 per￿PtionS 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 awa￿ne$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
T￿￿tees. Report
Running a sexual health aC￿SSIble ￿NICal smear t￿MpaIgn.
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 cOn￿rn$ 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 endowff￿nt 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 re*ricted income or grants re￿ived.
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 In￿Me 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. r￿1ved 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 r￿1vab￿ 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 reSoUr￿s. 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 alIC￿ed to acbvty cost categortes
on a basis consistent wtth the use of reSoUr￿s, 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 as*ts 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 eX￿ted 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.
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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 part￿lar 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), eX￿p1 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 re￿nt transaction for an identical asset
provides evidence of fair value as long as there has not been a significant change in
economic circUmstan￿S 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.
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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
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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
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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
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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 r￿￿ed 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
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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
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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.
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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.
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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.
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Enhance the UK
Detailed Statement of Financial Activities for the Year Ended 31 Ma￿h 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