Charity Registration 1132061
Company Registration 6132492 (England & Wales)
TEEN CRISIS UK
DIRECTORS REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31[ST] MARCH 2022
TEEN CRISIS UK LEGAL & ADMINISTRATIVE INFORMATION
Directors:
Roy Petersen Peter Stanley Claude Ray Falgout
Charity Number: 1132061
Company Number: 6132492
Registered Office:
67 Melfort Road Thornton Heath CR7 7RT
Independent Examiner:
Kingston Business Management 10 Silver Street Warminster BA12 8PS
Bankers:
HSBC Bank 9, Wellesley Road Croydon CR9 2AA
TEEN CRISIS UK CONTENTS
| Trustees Annual Report | Pages 1-4 |
|---|---|
| Independent Examiner’s Report | Page 5 |
| Statement of Financial Activities | Page 6 |
| Balance Sheet | Pages 7-8 |
| Notes to the Accounts | Pages 9-12 |
TEEN CRISIS UK LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] MARCH 2022
The trustees who are also directors of the charity for the purposes of the Companies Act present their report together with the financial statements of the charity for the year ended 31st March 2022. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, applicable law and the requirements of the Statement of Recommended Practice "Accounting and Reporting by Charities" applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2015) - (Charities SORP (FRS102)) and the Charities Act 2011
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The charity is a company limited by guarantee which was incorporated on 1.3.2007 (company number 06132492) . It is governed by its Memorandum and Articles of Association dated 1.3.2007. The Charity was registered on 9.10.2009 (charity number 1132061)
Trustees
Trustees are elected by the charity's members at the annual general meeting for a period of three years, and can then be re-elected for a further period of three years. Trustees are offered an induction including presentations by staff, background material and information on the charity's principal activities. Trustees are all unpaid volunteers, and may claim reasonable out of pocket expenses. The trustees who served during the year are listed in the Charity’s details above.
Organisational Structure
The charity is organised so that the trustees meet regularly to manage its affairs. During the financial year the charity continued mentoring services with Croydon Youth Offending Service, Croydon Children’s Services as well as a number of Pupil Referral Units, Academies and Children’s Services from other London boroughs. The UK Director is employed on a part-time basis as well as the Financial Manager, Financial Administrator and 9 mentors, all employed on a part-time basis. The fee income and grant income together have funded the costs of the charity, which has retained a positive balance throughout. Cash flow projections, policies and operational procedures have all been drawn up to ensure proper governance. Training has been carried out on fortnightly team meetings, supplemented by on-call meetings and reviews. And all mentoring placements have been conducted according to formalised Personal Growth Plans, to ensure services are carried out in a recorded and measured way. The Director regularly informed all trustees of significant issues and decisions throughout this period.
The trustees appoint an Advisory Board given delegated powers to oversee strategy as well as day-to-day operational issues, including pay scales, major expenses, programme design, monthly bank balance and wellbeing of staff and particularly of the Director. The Advisory Board includes others with experience of mentoring and those of a younger age to ensure generational relevance. They are, however, non-voting and leave legal authority to the trustees. All trustees are members of the Board, thus ensuring they are fully aware of all decisions made. The trustees of the charity are also responsible for appraising the performance of the Director.
The day to day operations of the Charity are managed by the Director, supported by two Team Leaders and a Financial Administrator. Trustee Meetings are held with the Advisory Board at least half yearly – usually quarterly - where the Director gives an account of the progress with each of the Charity’s projects and raises
any other issues requiring particular attention or comment. The part-time Financial Administrator meets with the Director twice a week and oversees accounts, invoicing, payroll tabulation, credit control and expenses administration. The financial corporate reporting and payroll is outsourced to an external consultant, the Finance Manager, who meets quarterly with the UK Director and prepares Annual Reports and advises on key financial developments.
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TEEN CRISIS UK LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] MARCH 2022
(continued)
Major Risks
The charity has a formal structured approach to the assessment and management of major risks to which the charity is exposed. The trustees carry out a risk review during the year, and monitor the actions taken to mitigate against the identified risks. This involves identifying the types of risks that the charity faces, prioritising them in terms of potential impact and likelihood of occurrence, and identifying means of mitigating the risks.
Lack of funding and reliance on trusts and foundations remains a threat to this sector, leading the organisation to develop sustainable funding through contracts and payment for services over this year. Increased referrals have meant that the risk of reduced income continues to lessen. With regard to the risk of emergencies and mistakes leading to possible legal liability, the mentors have been subject to continued training on emergency reporting, and policies are regularly updated, as well as adequate insurance put in place.
OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT
Objects
The Charity was established in 2009 for the advancement of education worldwide the furtherance of the charitable work of the company by the advance of such other charitable purposes as the directors shall from time to time decide.
Aims, Objectives, Strategies and Activities for the Year
The key aims continue to be to help young people with emotional and behavioural difficulties stay out of crime and to engage in education and other positive activities. The aim is to increase the number of referrals and the number of referral agencies, so intensive mentoring is able to support other professionals in youth justice, social care, education, looked after children. Relationships continue to be developed in a number of local authority and voluntary sectors, where the experience of Ment4 is valued and respected. The profile of Ment4 has been expanded through its social media, participating in governing boards, and the founding and chairing of voluntary sector alliances and local area pressure groups like ReNew Addington, where our expertise and knowledge can be shared.
ACHIEVEMENTS AND PERFORMANCE
Charitable Activities
The organisation further strengthened its contractual relationships with Youth Offending Service, Childrens Social Care, Pupil Referral Units, Schools, Academies and other London Boroughs where children are housed in Croydon. It continues to receive referrals directly from families, resulting in a wider reach within the community. To further encourage this, a programme of local area social improvement was set up anmd led by us in New Addington, called ReNew Addington. The director continued to be a participant at board level in local authority oversight bodies for youth crime, child sexual exploitation and safeguarding. He continues to co-lead the community alliance of VCS organisations supporting families with teen trauma, known as Parental Army. Ment4 meets regularly with professional agencies involved in the welfare of behaviourally challenged young people and feedback has shown that the mentoring services are an important part of their combined operations. The mentors continued to take on demanding referrals this year, showing that our intensive mentoring is an answer to those young people who are regarded as beyond the abilities of many other professional support agencies. The Finance Administrator continues to manage the finance system efficiently and to continue the excellent cash flow management, invoicing and budgeting. All mentoring is paid for by fees and donations that cover costs, leaving a reserve in addition, for future eventualities. Governance and transparency of the trustees and Advisory Board continued to be strengthened and information about the key elements of the charity are on the web site for public access.
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TEEN CRISIS UK LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] MARCH 2022
(continued)
FINANCIAL REVIEW
Financial position
Net outgoing resources for the year were £2,423 (2021: net outgoing £32,790). At 31st March 2022 reserves totalled £36,062.
Reserves Policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between 3 and 6 month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. As at 31[st] March 2022 the unrestricted reserves were £36,062 which is approximately equivalent to three months operating costs. Within that figure is £10,309 which the Trustees have designated to the Hardship Fund, which leaves £25,753 available as free reserves to cover operating costs in the event of a drop in funding. The Trustees consider this sufficient to continue to operate satisfactorily as the underlying fixed support costs of the charity are very low.
Principal Funding Sources
Contract income came from mentoring services provided to the London Borough of Croydon and other London boroughs.
FUTURE PLANS
The impact of the extreme financial difficulties of Croydon Council has meant considerable adaptations in operation of mentoring and the ability of the Council to pay for the programmes. The number of mentoring programmes continued with the help of donations, which allowed us to self-fund a number of programmes, but this is not a long-term solution. The social media branding campaign and founding of ReNew Addington will build community contacts and referrals and influence, in order to sustain our operations. The mentor team will likely reduce until new contacts are made, after which we anticipate growth again. The Director’s role will be strengthened by development support in the specialist area of funding and grants, where the income base will be broadened.
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TEEN CRISIS UK LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] MARCH 2022
(continued)
STATEMENT OF TRUSTEES' RESPONSIBILITIES
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 charity and of the financial activities of the charity for that period. In preparing those financial statements, the trustees are required to
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable 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 concern basis unless it
is inappropriate to presume that the 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 charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for ensuring that the company maintains an adequate system of internal control designed to provide reasonable assurance that assets are safeguarded against loss or unauthorised use and to prevent and detect fraud and other irregularities.
INDEPENDENT EXAMINER
The independent Examiner, David Williams of Kingston Business Management, has expressed his willingness to continue in office and a proposal for his re-appointment will be made at the Annual General Meeting.
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Signed by Peter Stanley, Chair of Trustees, on behalf of the Board on 19[th] January 2023 :
Peter Stanley
……………………………………………………………………
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INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF TEEN CRISIS UK LIMITED
I report on the accounts of the company for the year ended 31st March 2022, which are set out on pages 6 to 11.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
examine the accounts under section 43 of the 1993 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 43(7)(b) of the 1993 Act; and
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006;
and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Kingston Business Management 10 Silver Street Warminster BA12 8PS
Date : 19th January 2023
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TEEN CRISIS UK LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| Unrestricted | Designated | 2022 | 2021 | |
|---|---|---|---|---|
| Funds | Funds | Total | Total | |
| £ | £ | £ | £ | |
| INCOMING RESOURCES | ||||
| Incoming resources from generated funds | ||||
| Voluntary income(Note 2) | 21,405 | 21,405 | 27,779 | |
| Welfare services(Note 3) | 124,767 | 124,767 | 84,408 | |
| Investment income | 0 | 0 | 23 | |
| Total incoming resources | 146,172 | 0 | 146,172 | 112,210 |
| RESOURCES EXPENDED | ||||
| Charitable activities (Notes 4 &5) | ||||
| Youth Services | 137,652 | 137,652 | 138,110 | |
| Charitable donations | 0 | 1375 | ||
| Support Costs | 10,330 | 10,330 | 4,912 | |
| Governance costs | 613 | 613 | 603 | |
| Total resources expended | 148,595 | 0 | 148,595 | 145,000 |
| NET INCOMING (OUTGOING) RESOURCES | -2,423 | 0 | -2,423 | -32,790 |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 30,866 | 7,619 | 38,485 | 71,275 |
| Transfers between funds | -2690 | 2690 | ||
| TOTAL FUNDS CARRIED FORWARD | 25,753 | 10,309 | 36,062 | 38,485 |
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
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TEEN CRISIS UK BALANCE SHEET AS AT 31[ST] MARCH 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Total | Total | ||
| funds | funds | ||
| £ | £ | ||
| CURRENT ASSETS | |||
| Debtors | Note 8 |
10,073 | 11,454 |
| Cash at bank and at hand | 25,999 | 27,031 | |
| 36,072 | 38,485 | ||
| CREDITORS | |||
| Amounts falling due within one year | Note 9 |
10 | 0 |
| Total Assets less Current Liabilities | 36,062 | 38,485 | |
| INCOME FUNDS | |||
| Unrestricted Funds - brought forward | 38,485 | 71,275 | |
| Current Year | -2,423 | -32,790 | |
| TOTAL FUNDS | 36,062 | 38,485 |
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TEEN CRISIS UK BALANCE SHEET AS AT 31[ST] MARCH 2022
(Continued)
The directors are satisfied that for the year ended on 31st March 2022 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 5.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP (FRS102))
The directors acknowledge their responsibility for ensuring that the company keeps proper accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and if its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
The financial statements were approved by the board on 19[th] January 2023:
Peter Stanley
Peter Stanley Chair of Trustees
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TEEN CRISIS UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022
1) Accounting Policies
Basis of Preparation
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP (FRS102)).
Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.
The company has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.
Teen Crisis UK meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Preparation of accounts on a going concern basis Preparation of the accounts is on a going concern basis. The Trustees are of the view that the level of reserves will support the charity going forward. The particular accounting policies adopted are set out below.
Incoming Resources
Income from donations and grants, including capital grants and events utilising the charity's facilities is included in incoming resources when receivable except as follows:
When events are due to take place in a future accounting period and when donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.
When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met.
When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.
Grant claw backs are deducted from incoming resources if they occur in the same accounting period. Grant claw backs made in subsequent accounting periods are shown as outgoing resources in preference to negative income. Gifts and services in kind are included at their estimated open market valuation.
Tax reclaims on Donations & Gifts : Incoming resources from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate.
Volunteer Help : The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report.
Investment Income : This is included in the accounts when receivable.
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TEEN CRISIS UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022 (Continued)
Expenditure & Liabilities
Expenditure is included when incurred. Costs which are identified as relating to restricted activities are allocated directly to those activities. Costs which relate to the general running of the charity are allocated against unrestricted funds, and within the statement of financial activities these expenses are shown as cost of activities in furtherance of the objects of the charity and governance costs. Governance costs are those relating to the charity's compliance with constitutional and statutory requirements.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the Directors' meetings and cost of any legal advice to Directors on governance or constitutional matters.
Employee benefits
Short term benefits including holiday pay are recognised as an expense in the period in which the service is received.
Legal Status of The Charity
The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
Donated Services and Facilities
These are only included in income (with an equivalent amount in expenditure) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Funds of the charity:
Designated Funds
Designated funds are allocated out of unrestricted funds by the trustees for specific purposes. The use of such funds is at the trustees' discretion.
Restricted Funds
Restricted funds are funds subject to specific conditions imposed by donors as to how they may be used. The details of the restricted funds are set out in note 5 to the accounts.
Pension Scheme
The charity operates a government backed defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme. The charity is under no further obligation to make any extra payments irrespective of how that pension fund performs.
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TEEN CRISIS UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022 (Continued)
Fixed Tangible Assets
These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation
Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a reducing balance basis over their estimated useful lives. A rate of 30% per annum is applied.
| Unrestricted | Designated | Total 2022 |
Total 2021 |
|
|---|---|---|---|---|
| £ | £ | £ | £ | |
| 2) Voluntary Income | ||||
| Donations & gifts | 21,405 | 7,779 | ||
| Grants | 20,000 | |||
| 21,405 | 0 | 0 | 27,779 | |
| 3) Other Income | ||||
| Welfare Services Income | 124,767 | 84,408 | ||
| Other Income | 0 | |||
| Bank interest received | 23 | |||
| Other Income Total | 124,767 | 0 | 0 | 84,431 |
| Total Income | 146,172 | 0 | 0 | 112,210 |
| 4) Total Resources Expended | £ | £ | £ | £ |
| Charitable Activities | ||||
| Youth Services | 137,652 | 138,110 | ||
| Support Costs | 10,330 | 4,912 | ||
| Charitable donations | 1,375 | |||
| Governance Costs | 613 | 603 | ||
| Totals | 148,595 | 0 | 0 | 145,000 |
| Governance Costs Includes payment of £600 to the Independent Examiner | (2021: £590) | |||
| 5) Activities Undertaken Directly | £ | £ | £ | £ |
| Youth Service costs comprise: | ||||
| Staff | 95,163 | 91,824 | ||
| Pensions | 1,161 | 1,161 | ||
| Other Direct Mentoring Expenses | 8,062 | 22,325 | ||
| Consultancy | 33,266 | 22,800 | ||
| 137,652 | 0 | 0 | 138,110 |
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TEEN CRISIS UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022 (Continued)
6) Directors
A total of £ nil (2021 : nil) was paid to the directors for travel and entertainment costs.
Peter Stanley is a director, and was paid a consultancy fee of £10,963 for his executive services. He was not paid for his role as a director.
7) Employees
The Charity had 10 employees during the Year, average FTE 5.70 (2021: average FTE 5.40).
8) Pensions
Amounts of pension contributions paid for employees during the year totaled £1,161
9) Debtors
Amounts outstanding as at 31[st] March 2022: Trade debtors £10,073 (2021 : £11,454) Other debtors £ 0 (2021: £ 0)
10) Creditors
Amounts falling due within one Year: Trade Creditors £ 10 (2021: £0)
11) Designated Funds
The Trustees maintain a Hardship Fund. This is for the support (at the Trustees discretion) of individuals, who need assistance but who are without the financial means to meet the cost.
In December 2019 the Charity received a grant of £54,000 from the Violence Reduction Network. The Trustees have designated the funds in this way, so that the resources of the Charity can be used and paid for, to support young people who would benefit from the mentoring services of the charity where funding would not otherwise be available to them. During the year the Directors have designated a further £2690 of the Charity’s general funds for this purpose.
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