ALIVE ACTIVITIES LIMITED ANNUAL REPORT AND ACCOUNTS FOR THE SEVENTEEN MONTHS ENDED 31 MARCH 2021
Charity No. 1132708 Company No. 06989308
Contents
| Trustees’ Annual Report | 1 - 8 |
|---|---|
| Independent Examiners Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Statement of Cash Flows | 12 |
| Notes to the Financial Statements | 13 - 23 |
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Report of the Trustees
The Trustees are pleased to present their annual report together with the financial statements of the charity for the seventeen months ended 31 March 2021 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The Trustees decided in September 2020 to extend the company’s accounting period by five months to 31 March, so that in future this aligns with the accounting period adopted by the majority of the charity’s funders.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
Aims and Objectives
Alive is the UK’s leading charity enriching the lives of older people in care and training their carers. We do this in four ways, by:
Engaging older people creatively through meaningful activity sessions.
We provide a wide range of high quality, person-centred activity sessions in a range of care settings, which combat loneliness, anxiety, and depression, and strengthen older people’s personal identities by connecting with their individual life stories, passions and interests.
Training and supporting care staff to enhance older people’s wellbeing and deliver outstanding care at every opportunity We use our specialist knowledge and experience to train social care staff, which builds their capacity and confidence to develop more meaningful activities and relationships with older people as part of their everyday work.
Reducing older people’s social isolation by connecting them to their local communities
We help develop sustainable relationships between care settings and their local communities, to reduce social isolation among residents.
Speaking up for the rights of older people in care to those with the power to improve their lives
We advocate and campaign for improved quality of life for older people in care settings, working with partners in the voluntary, public, private and academic sectors to raise awareness, change attitudes and behaviour.
Thank you….
Alive depends on charitable donations to deliver its work - thank you to the many trusts and foundations, individuals and corporate supporters who enabled us to enrich the lives of so many older people this period. We are dependent on your support and without it our work simply would not be possible.
Staff and Volunteers - the Trustees recognise the huge and ongoing contribution made by Alive staff to the lives of older people in care and to their carers. We extend our gratitude to them all and acknowledge their energetic commitment to Alive’s mission, values, and work. This year, we want to acknowledge they have gone above and beyond to keep Alive going and to support older people when they needed it the most. Thank you.
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Vision and Values
Our vision
A world where older people live lives full of value, meaning and connection.
Our mission
To prioritise health and wellbeing into later life.
Alive:
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Engages older people creatively through meaningful activity
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Trains and supports carers to enrich the lives of older people
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Reduces older people’s social isolation by connecting them to their local communities
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Speaks up for the rights of older people to those with the power to improve their lives
Our values
User-led - We strive to ensure our work meets the needs and aspirations of the older people we serve. We consult regularly with older people and develop and deliver projects and activity in line with their wishes and views.
Dedicated - We deliver, we train, we connect, we influence. We are a group of people who never give up and are fully committed to improving the quality of life of older people.
Adventurous - We are a charity who likes to try and test new approaches, new partnerships, new ways of working and aren’t afraid of making mistakes and taking risks.
Community focused - We fully understand the value of belonging and work hard to connect older people to their communities – wherever that may be. We value our own community and strive to create an inclusive and supportive environment amongst our staff, volunteers, and colleagues.
Adaptable - We constantly review, evaluate, and adapt our work to ensure it is meeting the needs of those we serve. We are quick to change and find new ways of working when needed.
Compassionate - We love what we do and who we work with. We are passionate about improving the quality of life of older people in whatever way we can.
Collaborative - We believe in working with others. We make more of an impact when we work together.
Our impact
Alive’s work has a positive impact on older people’s wellbeing and increases social interaction increases social interaction for isolated older people and supports their carers. This, in turn, enriches their lives, improves relationships between older people, care staff and carers, and creates a greater sense of community.
Full details of Alive’s activities and achievements in 2019 - 21 are set out in the annual Impact Report, available on the Alive Activities website www.aliveactivities.org
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Overview
As for everyone, 2020 was a year of extraordinary uncertainty and challenge for Alive due to the COVID-19 pandemic. When care homes closed to visitors in March, we were unable to deliver our face-to-face activities, training or coaching and our earned income stopped overnight. Alive responded quickly; furloughing 85% of staff, temporarily reducing the working hours/days of others and cutting back on all other expenditure to help alleviate the pressure on finances.
We were awarded several COVID-19 emergency response grants, re-purposed two existing project grants and paused/postponed several others. Our funders were incredibly loyal and supported us to innovate and provide the support older people so desperately needed. Our financial position is now looking much healthier than we had first anticipated; we have successfully secured two large unrestricted grants and have also developed new income streams going forward which will allow us to weather the financial storm.
At the start of the coronavirus pandemic, we successfully adapted our training and support services to digital/telephone delivery to continue to support older people, reduce their social isolation and train their carers. We have maintained this work throughout on a digital platform and are continuing to innovate and look for new ways of reaching older people. We are embarking on a period of change and new developments, which have been borne out of the adaptations we have made during this challenging time.
Achievements and Performance
During 2019 -21, we faced the challenges of a pandemic; we continued to support the wellbeing of older people through the development and scope of Alive’s activity sessions, training, and community engagement projects. We forged dynamic partnerships with organisations in the voluntary, public, private and academic sectors, who share our passionate commitment to improving the quality of life for older people.
We measure the effectiveness of our work using an evaluation framework, developed in 2015 in consultation with Willis Newson, the UK's leading arts and health consultancy, and the University of the West of England. The framework utilises a number of tools including Arts Observational Scale surveys and in-depth interviews of care home staff, enabling us to evidence the impact of our work for older people. The framework provides us with the tools to measure progress on the following outcomes:
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Improving older people’s mental health and emotional wellbeing
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Building capacity of care staff to deliver meaningful activity
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Fostering improved relationships throughout the care setting
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Shifting the culture towards person-centred care in each setting.
Face To Face Activity Sessions
We were able to deliver our engaging activity sessions in Care Homes from November 2019 – March 2020. We delivered 655 sessions, worked with 195 homes, and supported 2340 older people. We delivered a mix of intergenerational, gardening, variety hour and reminiscence sessions.
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Zoom Sessions in Care Homes
When the pandemic hit, we were no longer able to deliver face to face. Not only were we not able to physically support the older people we cared for, but our earned income stream also stopped overnight. We worked very quickly to provide an online activity service through Zoom to care homes. Poetry, storytelling, yoga, reminiscence were all highly successful sessions when care homes were able to engage with technology. Staff were amazed at how well the sessions worked in providing person centred activity and we were able to connect on a 1-2-1 basis with those with advanced dementia. During March 2020 – March 2021 we delivered 113 sessions, supporting 678 older people.
All this was not without its challenges. Many care homes were battling with managing outbreaks and found online activity too difficult. Others had technical and WIFI issues that prevented them from enjoying the sessions and many just didn’t have a budget for activities.
Community Teleconference Support
As part of the Bristol Support Hub, we developed the idea of using teleconference software to keep older people together who couldn’t meet face to face and weren’t able to access digital groups on Zoom. We supported 12 different groups over the year, maintaining the social support for 86 older people isolating in their own homes on a weekly basis and ran a total of 267 calls, with 1528 attendances. Using existing conference software, older people were able to use familiar technology to access group sessions on a weekly basis. The calls were a mixture of chat, reminiscence, storytelling and general laughter and support.
Virtual activity hub
Working in partnership with local exercise providers, we supported many community classes to switch from a face-to-face delivery model to online. We were able to keep groups running over the last 12 months, ensuring many older people were able to maintain not only their physical fitness, but their social and emotional support too. Groups included Tai-Chi, Gi-Jong, Yoga, Singing, Zumba, and gentle exercise. We ran 228 classes and had 2,508 attendances, reaching 94 older people.
Training and support for carers
During 2019 - 21:
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Alive delivered a total of 33 training and coaching courses for care staff, online and face to face, boosting the skills and confidence of 213 care staff and embedding best practice where they work.
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We have worked with other local charities to deliver webinars on different aspects of dementia reaching 161 people, both care staff, professional and family members.
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We worked with Bristol Dementia Wellbeing Service to run 8 Activity Cupboards online, to provide activity and dementia training to 80 care staff in Bristol and the surrounding areas.
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We supported 25 carers and families of loved ones to learn how to understand dementia better through our Engaging with Dementia Course online.
Community engagement, intergenerational, and partnership projects
Despite the challenges of the pandemic, our intergenerational work has continued in two projects: Access All Ages and #Iwill. Despite care homes being closed, we have managed to keep school and care home partnerships still going using zoom and online platforms such as seesaw, and through traditional methods such as letter writing and exchanging art, or jam jars of treasure.
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Speaking up for older people in care
We continue to take every opportunity to advocate for older people, particularly those living with dementia, whether living in care or in the community. We aim to bring about a step change in the culture of care that recognises the importance of meaningful activity, choice, and interaction for older people and prioritises those things alongside their physical care needs. We do this by:
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Working directly with those organisations with power and influence in the sector
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Speaking at local, regional, and national conferences
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Leading through example. By demonstrating best practice in all our work, we aim to inspire care home managers and staff to develop and improve their practice.
We were a founding member of the Bristol Support Hub, a partnership of local older people’s charities established as a one stop shop for support and we have also formed a new network, the Bristol Dementia Charities Network, comprising Alive, the Bristol Dementia Action Alliance and BRACE, Bristol’s dementia research charity. Our Chief Executive, Isobel Jones, is now Co-Director on the Bristol Dementia Health Integration Team (HIT). She has also presented at numerous national and regional conferences and events over the last year, including the 2020 UK Dementia Congress, and National Activity Providers Association (NAPA) Tea and Chat sessions.
Future Plans
Given the challenges of the current climate and the change of focus for Alive to support older people living in the community as well as in care homes, for the next few years we intend to focus on developing our services to reach more older people living in the community, consolidating our digital services, and developing new and diverse earned income streams to help secure the longer-term sustainability of the charity.
In 2021-2022 we plan to:
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Return to face-to-face service delivery, including our activity sessions, training, and coaching and our community engagement and intergenerational work
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Grow our community gardening activities, launching our dementia-friendly allotment in Brentry, reopening our Lawrence Weston Community Gardening Group and working in partnership to develop new community gardens in North and Central Bristol
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Launch dementia Meeting Centres, at least one in Bristol or North Somerset
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Grow and develop innovative training, to both care homes and the community
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Deliver new Care Home audits
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Launch our new Alive on Demand activity subscription service
Financial Review
Alive has always held the view that care homes, day centres and other care settings will be more invested in activities that they pay for - an important factor in achieving our long-term goal of culture change. However, most care settings have very limited budgets for this type of service so historically we asked homes to contribute around 60% of the cost of activity sessions, the remaining costs being met by funds raised from our supporters. Training and coaching are recognised as hugely beneficial to care settings and so pricing is set to cover the costs of provision. However, before the pandemic we were moving towards a different model of working, with fewer activity sessions taking place, being replaced by innovative new ways of engaging and this change has been accelerated so that direct income from activity sessions fell from £149,600 in the previous year to just £45,100 in the current period.
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Alive’s total income for the period amounted to £557,600, a decrease of £63,000 or just over 10% on the previous year. The reduced income from activity sessions and other charitable activities, which amounted in total to a reduction of £151,000, was partially offset by income generated as grants from trusts and foundations, which amounted to £404,000, an increase of £110,800 (or 38%).
Total expenditure for the period also fell, by £142,000 to £500,000.
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Expenditure on fundraising fell by £41,000 to £76,200, following the decisions taken in the previous year to reduce the fundraising team from 1 November 2019 and concentrate on generating income from trusts and foundations.
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Expenditure on charitable activities has fallen by £101,000 or 20% to £424,000, because of the reduced level of activities and the furloughing of most of the staff team for several months as a result of the pandemic.
Reserves
In previous years there have been deficits in unrestricted funds, amounting to £178,000 in 2017-18 and £2,500 in 2018-19. In the current period this trend has been reversed, resulting in an unrestricted surplus of £37,300. This has been added to unrestricted reserves brought forward so that, at the closing balance sheet date, these stood at £121,200.
Restricted reserves rose by £20,000 to finish at £88,300, giving total reserves of £209,500, an overall increase of £57,300 during the period.
The Trustees’ policy is to maintain unrestricted reserves at three months of anticipated unrestricted expenditure. With budgeted unrestricted expenditure for 2020/21 of £350k, unrestricted reserves are now in line with this target.
The Trustees are satisfied that the Charity is currently operating with sufficient reserves; it continues to monitor performance against budget and key metrics monthly. Business plans for the next three periods are directed at achieving modest surpluses to build free reserves, allowing for future expansion.
Structure, Governance and Management
Patrons
Rev Richard Pendlebury MBE Sir Tony Robinson Professor Dawn Brooker PhD C Psychol Clin
Trustees Philip May (Chair) Catherine Smith Andrew Wood (Finance Trustee) Richard Crocker (appointed 27 March 2020) Kenneth Dolbear (retired 28 September 2020)
Philip Hughes MBE Suzy Webster Dr Michael Cohen (appointed 27 March 2020) Patricia Barlow (appointed 27 March 2020) Elizabeth Hughes (retired 28 September 2020)
Senior Management Registered office and Principal Office address Bankers Independent Examiner
Isobel Jones - Chief Executive The Create Centre, Smeaton Road, Bristol BS1 6XN Triodos Bank, Deanery Road, Bristol, BS1 5AS Joshua Kington BSc ACA, Burton Sweet Limited, 5 Farleigh Court, Old Weston Road, Flax Bourton, Bristol BS48 1UR
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Governing Document
The Charity is a company limited by guarantee incorporated on 12 August 2009 under the provisions of the Companies Act 2006 (registered number 06989308) and registered as a charity on 16 November 2009 (number 1132708). During the period the Trustees reviewed the governing document of the Charity, as a result of which amended Memorandum and Articles of Association were adopted on 21 December 2020.
Appointment of Trustees
The Trustees, who are also the Company Directors, are appointed by resolution of the board; a number have previous experience of acting as trustees and directors. They are provided with access to the Charity Commission's publication entitled "The essential trustee: what you need to know, what you need to do (CC3)" and receive guidance and support from the Chair of Trustees, an experienced solicitor.
Organisational Structure
Alive is governed by a Board of Trustees who bring with them a broad range of skills, knowledge and professional experience in law, medicine, health and safety, occupational therapy, accountancy, human resources, care home management and dementia care. All the Trustees give their time and skills voluntarily and share a passionate commitment to improving the quality of life of older people in care. The Trustees meet quarterly and receive written activity, finance and other reports detailing the Charity's work in advance of all meetings.
The Chief Executive is responsible for the day-to-day activities of the Charity and for overseeing the management of employed staff, sessional workers, and volunteers. The Chief Executive is subject to the supervision of the Trustees, attending all Trustees' meetings, providing detailed written reports in advance of meetings and meeting regularly with the Chair of Trustees for ongoing supervision and support.
Risk Management
Annually, the Board of Trustees conducts an annual review of the major risks to which the charity is exposed, and this is logged in the risk management register. Where appropriate, systems or procedures are established to mitigate the risks the charity faces. Significant external risks to funding have led to the development of fundraising and unrestricted income generation strategies which will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with Health and Safety by staff, volunteers, and clients. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
Public Benefit
The Trustees are mindful of their duties under the Charities Act 2011 to have regard for the public benefit guidance issued by the Charity Commission. All our charitable activities focus on improving the quality of life of older people and are undertaken to further our charitable purposes for public benefit. Alive delivered 1263 activity sessions benefitting 3198 older people. Our work also touched the lives of countless relatives of older people in care, many of whom expressed their heartfelt appreciation for the joy and stimulation Alive sessions brought to their loved ones. Our training reached 479 people, professional carers, non-paid carers, and families and helped those living with dementia to receive more person centred and tailored care. Through our speaking engagements, communications, research partnerships and network of volunteers and supporters, Alive also increased public awareness of the importance of meaningful engagement for older people in care.
Senior Management Remuneration
The remuneration package of the Chief Executive is reviewed annually, being benchmarked against that position in charities of comparable size, location, and field of work.
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Related Parties
Alive Trading Limited is a wholly owned subsidiary of the Charity. It was set up for the purpose of supporting the Charity in connection with any trading activities which the Charity itself could not lawfully undertake. There have been no such activities and this company is currently dormant.
Statement of Trustees’ Responsibilities
The Trustees (who are also directors of Alive Activities Limited for the purposes of company law) are responsible for preparing the Trustees' Report (incorporating the strategic report and directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware, there is no relevant audit information of which the charitable company’s independent examiner is unaware; and the trustees have taken all steps that they ought to make themselves aware of that information.
Philip May Chair of Trustees
19 August 2021
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Independent Examiner’s Report to the Trustees of Alive Activities Limited (‘the Company’)
I report to the charity trustees on my examination of the accounts of the Company for the seventeen month period ended 31 March 2021.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner’s statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Joshua Kingston BSc ACA Burton Sweet Limited, Chartered Accountants The Clock Tower, 5 Farleigh Court Old Weston Road, Flax Bourton Bristol BS48 1UR
19 August 2021
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Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
| Notes Income from: Donations and legacies 2 Charitable activities 3 Investments: Bank interest Other income Total income Expenditure Cost of raising funds 4 Costs of charitable activities 4 Total Expenditure 4 Net income/(expenditure) Transfers between funds 12/13 Net movement in funds 5 Reconciliation of funds Total funds brought forward 12/13 Total funds carried forward 12/13 |
Restricted Funds Unrestricted Funds Total 2021 (17 months) £ £ £ 239,651 204,804 4 4 4 ,4 55 48,530 63,448 111,978 - 1,192 1,192 - - - |
Total 2019 (12 months) £ 355,278 263,280 151 1,900 |
|---|---|---|
| 288,181 269,444 557,625 |
620,609 | |
| - 76,256 76,256 268,191 155,913 4 24 ,104 |
117,235 525,239 |
|
| 268,191 232,169 500,360 |
642,474 | |
| 19,990 37,275 57,265 - - - |
(21,865) - |
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| 19,990 37,275 57,265 68,253 83,932 152,185 |
(21,865) 174,050 |
|
| 88,243 121,207 209,4 50 |
152,185 |
All the above results are derived from continuing activities.
There were no other recognised gains or losses other than those stated above
The prior year fund comparatives have been disclosed in note 19 of the accounts.
The notes on pages 13 to 23 form part of these financial statements.
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Balance Sheet as at 31 March 2021
Company number: 03779545
| Notes Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand Total Current Assets Creditors falling due within one period 11 Net current assets Net assets Funds Restricted income funds 12 Unrestricted income funds 13 Total charity funds |
Restricted Funds Unrestricted Funds Total at 31 March 2021 £ £ £ - - - |
Total at 31 October 2019 £ - |
|---|---|---|
| 8,336 3,572 11,908 79,907 131,591 211,4 98 |
23,473 168,546 |
|
| 88,243 135,163 223,4 06 - (13,956) (13,956) |
192,019 (39,834) |
|
| 88,243 121,207 209,4 50 |
152,185 | |
| 88,243 121,207 209,4 50 |
152,185 | |
| 88,243 - 88,24 3 - 121,207 121,207 |
68,253 83,932 |
|
| 88,243 121,207 209,4 50 |
152,185 |
For the seventeen-month period to 31 March 2021, the charitable company was entitled to exemption from audit under sec.477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit of its accounts for the period in question in accordance with sec.476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts are prepared in accordance with section 398 of the Companies Act 2006, section 138 of the Charities Act 2011, and with the special provisions of Part 15 of the Companies Act relating to small companies. They constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
Approved and authorised for issue by the Board of Trustees on 19 August 2021 and signed on their behalf.
Philip May – Chair of Trustees
The prior year fund comparatives have been disclosed in note 19 of the accounts.
The notes on pages 13 to 23 form part of these financial statements.
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Statement of Cash Flows
| Cash flows from operating activities Net expenditure for the reporting period Depreciation charge Investment income Decrease in debtors (Decrease) in creditors Net cash provided by operating activities Cash flows from investing activities Investment income – interest received Net cash provided by investing activities Increase in cash and cash equivalents in the period Cash and cash equivalents at the beginning of the period Total cash and cash equivalents at the end of the period Analysis of cash and cash equivalents Cash at bank and in hand Total cash and cash equivalents |
Total 2021 (17 months) £ 57,265 - (1,192) 11,565 (25,878) |
Total 2019 (12 months) £ (21,865) 1,846 (151) 74,085 (44,588) |
|---|---|---|
| 4 1,760 1,192 |
9,327 151 |
|
| 1,192 | 151 | |
| 4 2,952 168,54 6 |
9,478 159,068 |
|
| 211,4 98 | 168,546 | |
| Total at 31 March 2021 £ 211,4 98 |
Total at 31 October 2019 £ 168,546 |
|
| 211,4 98 | 168,546 |
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Notes to the Financial Statements
1. PRINCIPAL ACCOUNTING POLICIES
- a. Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015.
Alive Activities Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value in accordance with applicable accounting standards unless otherwise stated in the relevant accounting policy note(s).
After making enquiries, the Trustees have a reasonable expectation that the charity has adequate reserves to continue its activities for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements as outlined in the Statement of Trustees’ Responsibilities on page 8.
The Trustees have determined that there are no material uncertainties over the charitable company’s ability to continue as a going concern.
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b. Company information The charity is a company limited by guarantee (company no 06989308) and a registered charity in England and Wales (charity no 1132708), which is incorporated and domiciled in the UK. The address of the principal and registered office is The Create Centre, Smeaton Road, Bristol BS1 6XN.
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c. Fund accounting The charity maintains two main types of fund as follows:
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i Restricted funds which are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
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ii Unrestricted funds representing income that is expendable at the discretion of the trustees in the furtherance of the objects of the charity.
The fund comparatives are shown in note 18 of the financial statements
- d. Income recognition Voluntary income is received by way of donations and gifts and is included in full in the statement of financial activities when receivable. The value of time kindly contributed by volunteers is not included in the financial statements.
Legacy income is recognised in the accounts when it is received, unless there is sufficient evidence in advance to allow Alive to be sufficiently certain that the income will be received, and to be able to estimate the value of the legacy with reasonable certainty.
Revenue grants are credited to the statement of financial activities when received or receivable, whichever is earlier, unless they relate to a specific future period, in which case they are deferred. Grants for the purchase of fixed assets are credited to restricted incoming resources when receivable. Depreciation of fixed assets purchased with such grants is charged against the restricted fund.
Income from Gift Aid tax reclaims is recognised for all donations made prior to the period end, where a valid Gift Aid declaration is held.
Investment income is accounted for on the accruals basis.
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e. Earned income Fees receivable and charges for services are accounted for in the period in which the service is provided.
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f. Gifts in kind The value of donated goods and services recognised in the financial statements is the price the charity estimates it would pay in the open market for a service or facility of equivalent value to the charity.
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Notes to the Financial Statements (continued)
1. PRINCIPAL ACCOUNTING POLICIES (continued)
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g. Expenditure and basis of allocation of costs Expenditure is recognised in the period in which it is incurred and includes attributable VAT which cannot be recovered. Expenditure is analysed into the following activities :
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i Raising funds - This includes the salaries, direct expenditure and support costs of staff engaged in fundraising activities
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ii Charitable activities – This includes the salaries, direct expenditure and support costs of staff engaged in charitable activities. The cost of activities is recognised in the period in which it is incurred.
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iii Governance costs - These are the costs associated with the governance arrangements of the charity. These costs are associated with the constitutional and statutory requirements and include any costs associated with the strategic management of the charity's activities.
Resources expended are allocated to a particular activity where the cost relates directly to that activity. In addition, support costs are incurred which are necessary to facilitate the above activities. These are back-office costs, including the costs of budgetary and financial control, information technology, human resources, and payroll, and are apportioned to activities based on the proportion of staff time spent on each activity as follows: Raising Funds 20%, Charitable activities 80%
- h. Tangible fixed assets and depreciation Depreciation is calculated to write off the cost of tangible fixed assets by equal annual instalments over their estimated useful lives at the following rate:
Office Furniture & Equipment: 33[1] /3 %
Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on a basis which is an estimate, based on staff time, of the amount attributable to each activity. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
-
i. Debtors Debtors are stated at the lower of cost and net realisable value.
-
j. Cash at bank and in hand Cash at bank and in hand comprise cash deposits with notice less than 3 months, and petty cash balances held.
-
k. Creditors Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
-
l. Pensions The charity offers a defined contribution pension scheme to employees. The assets of the scheme are held in independently administered funds. Pension costs charged in the Statement of Financial Activities represent the contributions payable by the charity during the period. The liability and expense are apportioned to activities and between restricted and unrestricted funds based on the proportion of staff time spent on each activity.
-
m. Leases Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the statement of financial activities in the period in which they fall due.
-
n. Financial Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments, these being debtors, cash at bank, short term investments and creditors). Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
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Notes to the Financial Statements (continued)
| Notes to the Financial Stateme | nts(continued) | |
|---|---|---|
| 2. Donations and legacies Charitable Trusts & Foundations Individuals Corporate Community Groups Total |
Restricted Funds Unrestricted Funds Total 2021 (17 months) £ £ £ 232,849 171,175 404,024 2,034 10,079 12,113 - 21,772 21,772 4,768 1,778 6,546 |
Total 2019 (12 months) £ 293,214 52,011 4,811 5,242 |
| 239,651 204,804 444,455 |
355,278 |
Alive would like to acknowledge the following significant (more than £7,500) grants and donations, and all our other generous donors, some of whom have wished to remain anonymous:
| Bristol Care Homes Tudor Trust Independent Age Headley Trust Newby Trust Leathersellers Company Edward Gostlin CT Charities Aid Foundation Quartet Comm. Foundation Dunhill Trust Rayne Foundation St Monica Trust Shaw Trust Donations of £7,500 or less |
- 30,000 - 30,000 - 14,850 - 10,000 10,000 10,000 - 10,000 - 8,000 43,230 7,500 19,999 - 15,481 - 15,000 - 20,218 - 65,960 - 42,961 50,825 |
|---|---|
| 232,849 171,175 |
The prior year fund comparatives have been disclosed in note 19 of the accounts.
| Charitable activities - income Activity sessions Contracts and Service Level Agreements Training and coaching Other income from charitable activities Total Nat. Lottery Comm. Fund (Awards for All) Bristol City Council - via Age UK Bristol Other Contracts & Service Level Agreements |
Restricted Funds Unrestricted Funds Total 2021 (17 months) £ £ £ 1,480 43,633 45,113 47,050 9,800 56,850 - 10,015 10,015 - - - |
Total 2019 (12 months) £ 149,610 74,576 37,215 1,879 |
|---|---|---|
| 48,530 63,448 111,978 |
263,280 | |
| 35,834 8,336 2,880 9,800 47,050 9,800 |
3. Charitable activities - income
The prior year fund comparatives have been disclosed in note 19 of the accounts.
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Notes to the Financial Statements (continued)
| Notes to the Financial | Statements(continued) | Statements(continued) | |
|---|---|---|---|
| 4. Expenditure Raising Funds: Supporter fundraising Charitable activities: Activities, training & coaching Business Development & Marketing Total Expenditure Split betweeen: The main components of support costs a Administration and support salaries Office costs Depreciation Governance costs Total Split Raising Funds Charitable activities |
Delivery costs Direct staff costs Support costs Total 2021 (17 months) £ £ £ £ 6,006 45,558 24,692 76,256 |
Total 2019 (12 months) £ 117,235 |
|
| 48,523 270,787 98,769 6,025 - - |
418,079 6,025 |
454,258 70,981 |
|
| 54,548 270,787 98,769 |
424,104 | 525,239 | |
| 60,554 316,345 123,461 |
500,360 | 642,474 | |
| Restricted Funds Unrestricted Funds |
268,191 232,169 |
243,852 398,622 |
|
| 500,360 | 642,474 | ||
| re: 20% 80% |
Total 2021 Total 2019 (17 months) (12 months) £ £ 76,212 81,623 44,769 36,341 - 1,846 2,480 1,660 |
||
| 123,461 | 121,470 | ||
| 24,692 98,769 |
24,294 97,176 |
The prior year fund comparatives have been disclosed in note 19 of the accounts.
5. Net Movement in Funds
This is stated after charging:
| Total 2021 (17 months) Independent Examiner's fee: Independent examination 2,480 Depreciation - Operating lease rentals - Property 18,940 |
Total 2019 (12 months) 1,596 1,846 18,143 |
|---|---|
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Notes to the Financial Statements (continued)
6. Employee and staff costs
The average monthly head count fell from 33 at the start of the period to 12 at the end, following the decision to make the facilitators redundant at 30 June 2020. The cost of employing these staff was:
| Salaries and wages Social security costs Pension costs Total |
Total 2021 (17 months) £ 384 ,034 22,522 10,535 4 17,091 |
Total 2019 (12 months) £ 474,655 34,773 10,457 519,885 |
|---|---|---|
No employees were paid in excess of £60,000 in the period or the prior period. Included within salaries and wages are payments for redundancy and termination of contracts totalling £9,847 (2019: £6,144).
7. Key management personnel
The key management personnel of the charity comprise the Trustees and the Chief Executive. The total employee benefits of the key management personnel were £48,067 for the seventeen month period (2019: £48,900 for twelve months)
8. Trustee remuneration, expenses and donations
The trustees were not paid or received any other benefits from employment with the charity in the period (2019: £nil) or received payment for professional or other services supplied to the charity (2019: £nil). There were no directly incurred trustee expenses borne by the charity in the period (2019: Nil). The total amount of donations received from trustees without conditions was £nil (2019: £4,170).
9. Tangible fixed assets - Fixtures and Fittings
Fixtures and Fittings purchased in previous periods at a cost of £13,771 have all been fully depreciated in those previous periods
10. Debtors
| . Debtors | ||
|---|---|---|
| Trade debtors: Restricted Unrestricted Prepayments & accrued income |
Total at 31 March 2021 £ 8,336 297 3,275 |
Total at 31 October 2019 £ - 23,024 449 |
| 11,908 | 23,473 |
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Notes to the Financial Statements (continued)
11. Creditors falling due within one period
| Trade creditors Payroll creditors Tax and social security Other creditors and accruals Deferred income |
Total at 31 March 2021 £ 5,508 - 5,718 2,730 - 13,956 |
Total at 31 October 2019 £ 1,676 16,180 15,809 4,569 1,600 39,834 |
|---|---|---|
All creditors are in respect of Unrestricted funds
12. Restricted funds
| Restricted funds | |||||
|---|---|---|---|---|---|
| Opening | Income | Expenditure | Closing | ||
| Project | Funder | Balance | in period | in period | Balance |
| 01-Nov-19 | 31-Mar-21 | ||||
| £ | £ | £ | £ | ||
| Access All Ages | NLCF | 9,913 | 37,154 | (24,152) | 22,915 |
| Alive Clubs and Meeting Centres | Shaw Found. | - | 65,960 | (43,022) | 22,938 |
| Alive on Demand | CAF | - | 43,230 | (44,952) | (1,722) |
| Allotment (Capital) | Various | - | 9,134 | (3,538) | 5,596 |
| Allotment (Revenue) | Various | - | 9,500 | (2,568) | 6,932 |
| CAST/Catalyst | CAST/Catalyst | - | 9,559 | (12,519) | (2,960) |
| Dancing through the Ages | WOMAD | - | 2,363 | (2,675) | (312) |
| Gardening Groups | DWS & NHS | 10,142 | 8,748 | (13,617) | 5,273 |
| 'I will' | Dunhill Trust | - | 15,481 | (10,675) | 4,806 |
| Making Pals | Henry Smith | 48,198 | - | (48,198) | - |
| Meaningful Engage. Training | Quartet | - | 2,000 | (2,000) | - |
| N Somerset Digital | Quartet | - | 19,999 | (5,670) | 14,329 |
| Salary funding: Services Manager | Newby Trust | - | 10,000 | (10,000) | - |
| Staff Wellbeing | Tudor Trust | - | 2,000 | (50) | 1,950 |
| Subsidised coaching | Rayne Found | - | 15,000 | (15,000) | - |
| Telecconferencing | Tudor Trust | - | 2,000 | (2,000) | - |
| Teleconferencing | John James | - | 2,600 | (1,064) | 1,536 |
| Teleconferencing | Quartet | - | 4,899 | (4,899) | - |
| Teleconferencing | Bristol CC | - | 8,336 | (8,336) | - |
| Virtual Hub sessions | St Monica Tr't | - | 20,218 | (13,256) | 6,962 |
| 68,253 | 288,181 | (268,191) | 88,243 |
The prior year fund comparatives have been disclosed in note 19 of the accounts.
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Notes to the Financial Statements (continued)
12. Restricted Funds (continued)
Purpose of restricted funds
Restricted funds are generated when the donor stipulates how the income may be expended. In most cases there will be a timing difference between when the income is received and when it is spent, resulting in balances being held on these funds at year-end. The purpose of the various restricted funds is:
-
Access All Ages: National Lottery Community Fund (Building Connections) – building links in the community by partnering care settings with local schools, and then coordinating and delivering a programme of intergenerational activity and gardening sessions in care homes.
-
Alive Clubs and Meeting Centres: Shaw Foundation – funding for salary and other costs, to enable Alive to develop a network of Clubs and Centres.
-
Alive on Demand: Charities Aid Foundation -funding to develop an online video activity subscription service for care homes and older people at home.
-
Allotment: various funders - Alive has taken on an allotment in North Bristol, capital grants have enabled us to provide dementia-friendly facilities and revenue grants enable us to fund facilitators to assist with visits.
-
CAST/Catalyst: further development to deliver more accessible teleconferencing activities.
-
Dancing through the Ages: WOMAD Foundation – programme of dance related activity.
-
Gardening Groups - Social and Therapeutic Horticulture Activities: supporting people with dementia to engage in regular nature-based activities and spend more time outdoors taking part in activities which improve health and wellbeing.
-
‘! Will’: Dunhill Trust – to provide inter-generational opportunities for younger and older people to engage in socially responsible activities.
-
Making Pals: The Henry Smith Charity - a three-year project, connecting care home residents with their local communities, helping them to build long-lasting and meaningful relationships by encouraging the public to engage with care homes and by empowering care home residents and staff.
-
Meaningful Engagement Training: Quartet Foundation -to pilot training for loved ones and family members of people living with dementia.
-
North Somerset Digital: Quartet Foundation – to develop a pilot project to investigate how to support older people to better access technology.
-
Salary Funding: Newby Trust – funding for specific staff posts.
-
Staff Wellbeing: Tudor Trust: funding to enable Alive to support staff during the period of the pandemic.
-
Subsidised Coaching: Rayne Foundation – three-year funding to deliver on-the-job training in developing meaningful activities and relationships with residents. The pandemic meant that we were unable to deliver this programme so with the agreement of the funder, this was used to fund core salary costs.
-
Teleconferencing : various funders – to provide teleconferencing groups to older people in Bristol and the surrounding areas.
-
Virtual Hub sessions: St Monica’s Trust – provision of online physical activity sessions.
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. Notes to the Financial Statements (continued)
- Unrestricted funds
| General reserves | Opening Income Expenditure Transfers Balance in period in period 01-Nov-19 £ £ £ £ 83,932 269,444 (232,169) - |
Closing Balance 31-Mar-21 £ 121,207 |
|---|---|---|
Unrestricted funds are generated when there is no stipulation from the donor as to how the income may be spent. The prior year fund comparatives have been disclosed in note 19 of the accounts.
14. 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.
15. Related parties and related party transactions
Alive Trading Limited is a wholly owned subsidiary of the Charity. It is a company limited by guarantee without share capital. It was set up for the purpose of supporting the Charity in connection with any trading activities which the Charity itself could not lawfully undertake. There have been no such activities and this company is currently dormant. There were no related party transactions during the period (2019: none).
16. Capital commitments
There were no capital commitments in the current or prior period.
17. Operating lease commitments
The charity had commitments at the year-end under operating leases, as follows: Expiring within less than one year - Land & Buildings 2021 - £13,564 (2019 £5,412).
18. Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes
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Notes to the Financial Statements (continued)
19. Comparative Figures for year ended 31 October 2019
| Income from: Donations and legacies Charitable activities Investments: Bank interest Other income Total income Expenditure Cost of raising funds Costs of charitable activities Total Expenditure Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward BALANCE SHEET AT 31 OCTOBER 2019 Fixed Assets Current assets Debtors Cash at bank and in hand Total Current Assets Creditors falling due within one period Net current assets Net assets Funds Restricted income funds Unrestricted income funds Total charity funds STATEMENT OF FINANCIAL ACTIVITIES |
Restricted Funds Unrestricted Funds Total 146,899 208,379 355,278 77,525 185,755 263,280 - 151 151 - 1,900 1,900 |
|---|---|
| 224,424 396,185 620,609 |
|
| - 117,235 117,235 243,852 281,387 525,239 |
|
| 243,852 398,622 642,474 |
|
| (19,428) (2,437) (21,865) - - - |
|
| (19,428) (2,437) (21,865) 87,681 86,369 174,050 |
|
| 68,253 83,932 152,185 |
|
| Restricted Funds Unrestricted Funds Total - - - |
|
| - 23,473 23,473 68,253 100,293 168,546 |
|
| 68,253 123,766 192,019 - (39,834) (39,834) |
|
| 68,253 83,932 152,185 |
|
| 68,253 83,932 152,185 |
|
| 68,253 - 68,253 83,932 83,932 |
|
| 68,253 83,932 152,185 |
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Notes to the Financial Statements (continued)
- Comparative Figures for year ended 31 October 2019 (continued)
| Donations and legacies Charitable Trusts & Foundations Individuals Corporate Community Groups Total Charitable activities - income Activity sessions Contracts and Service Level Agreements Training & coaching income Other income Total Expenditure Raising Funds: Supporter fundraising Charitable activities: Activities, training & coaching Business Development & Marketing Total Expenditure Split betweeen: The main components of support costs are: Administration and support salaries Office costs Depreciation Governance costs Total Split Raising Funds Charitable activities |
Restricted Funds Unrestricted Funds Total £ £ £ 123,374 169,840 293,214 19,793 32,218 52,011 - 4,811 4,811 3,732 1,510 5,242 146,899 208,379 355,278 2,640 146,970 149,610 74,576 - 74,576 - 37,215 37,215 309 1,570 1,879 77,525 185,755 263,280 Delivery costs Direct staff costs Support costs Total £ £ £ £ 15,180 77,761 24,294 117,235 |
Restricted Funds Unrestricted Funds Total £ £ £ 123,374 169,840 293,214 19,793 32,218 52,011 - 4,811 4,811 3,732 1,510 5,242 |
Restricted Funds Unrestricted Funds Total £ £ £ 123,374 169,840 293,214 19,793 32,218 52,011 - 4,811 4,811 3,732 1,510 5,242 |
|---|---|---|---|
| 146,899 208,379 355,278 |
|||
| 2,640 146,970 149,610 74,576 - 74,576 - 37,215 37,215 309 1,570 1,879 |
|||
| 77,525 185,755 263,280 |
|||
| 78,343 291,871 84,044 6,837 51,012 13,132 |
454,258 70,981 |
||
| 85,180 342,883 97,176 |
525,239 | ||
| 100,360 420,644 121,470 |
642,474 | ||
| Restricted Funds Unrestricted Funds 20% 80% |
243,852 398,622 |
||
| 642,474 | |||
| £ 81,623 36,341 1,846 1,660 |
|||
| 121,470 | |||
| 24,294 97,176 |
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19. Comparative Figures for year ended 31 October 2019 (continued)
| Restricted funds Continuing Access All Ages Coaching Programme Lawrence Weston Comm Garden Making Pals Making Pals S. Glos Daytrips Social & Therapeutic Hort. Activities Projects completed during year Activity sessions BBC Radio Bristol Alive Appeal Bristol Impact Fund Communities of Interest Intergenerational gardening Salary funding |
Opening Income Expenditure Transfers Closing Balance in period in period Balance 01-Nov-18 31-Oct-19 £ £ £ £ £ - 43,159 (33,246) - 9,913 - 15,000 (15,000) - - - 9,995 (1,561) - 8,434 43,340 57,900 (54,215) - 47,025 - 3,145 (1,972) - 1,173 8,000 2,597 (8,889) - 1,708 6,334 5,638 (11,972) - - 9,720 23,025 (32,745) - - 730 4,509 (5,239) - - 19,557 12,641 (32,198) - - - 21,815 (21,815) - - - 25,000 (25,000) - - |
|---|---|
| 87,681 224,424 (243,852) - 68,253 |
Projects completed during year comprised:
Activity Sessions: funding from a variety of trusts and charities – to provide a range of person-centred activity sessions in residential homes and day centres.
BBC Radio Bristol Alive Appeal: to fully fund activity sessions and memory boxes for the benefit of older people residing in the Greater Bristol Area.
Bristol Impact Fund: A community led project to improve the green spaces in and around Lawrence Weston, open to everyone from the local community.
Communities of Interest: funded by Age UK Bristol, under the Bristol Ageing Better initiative, this is a twoyear community development project connecting care homes to their local communities. The project aims to combat loneliness and isolation.
Intergenerational gardening: Quartet Community Foundation and St John’s Foundation - an intergenerational initiative linking local schools with care homes in the North Somerset and Bath & North East Somerset areas, and organising gardening activities.
Core funding – CEO’s salary: an anonymous contribution towards the Chief Executive’s salary.
Unrestricted funds
| restricted funds | |
|---|---|
| Designated funds: Fixed asset reserve General reserves Total unrestricted funds |
Opening Income Expenditure Transfers Closing Balance in period in period Balance 01-Nov-18 31-Oct-19 £ £ £ £ £ 1,846 - (1,846) - 84,523 396,185 (398,622) 1,846 83,932 |
| 86,369 396,185 (398,622) - 83,932 |
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