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← Hettys

2024-03-31-accounts

Registered number: 06923705 Charity number: 1133138

HETTY'S (a company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

HETTY'S (a company limited by guarantee) CONTENTS

Page
Reference and administrative details of the company, its trustees and advisers 1
Trustees' report 2 - 10
Independent examiner's report 11
Statement of financial activities 12
Balance sheet 13
Notes to the financial statements 14 - 29

HETTY'S (a company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024

Trustees V Gardiner
T Dauban
D W Marriott
C Jackson
S Tait
Company registered
number
06923705
Charity registered
number
1133138
Registered office
Burnaby House
Church Street
Mansfield Woodhouse
Nottinghamshire
NG19 8AH
Chief executive officer
D Knowles
Accountant
Jonathan Wilson
Chartered Accountant
Cromwell House
68 West Gate
Mansfield
Nottinghamshire
NG18 1RR
Bankers
Co-operative Bank PLC
PO Box 250
Delf House
Southway
Skelmersdale
WNT 6WT
Mansfield Building Society
Regent House
Regent Street
Mansfield
Nottinghamshire
NG18 1SS
Solicitors
Harrop White, Vallance & Dawson
9-11 Albert Street
Mansfield
Nottinghamshire
NG18 1EA

Page 1

HETTY'S (a company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report together with the financial statements of the company for the year from 1 April 2023 to 31 March 2024. The annual report serves the purposes of both a trustees' report and a directors' report under company law. The trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) as amended by Update Bulletin 2 (effective January 2019).

Since the company qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The principal objects of the charity are:

In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Main activities undertaken to further the company's purposes for the public benefit

The trustees have complied with the duty (set out in Section 4 of the Charities Act 2006) to have due regard to public benefit guidance published by the Charities Commission. The trustees have considered the public benefit delivered by Hetty’s and have made the following response: “Our aim is to benefit disadvantaged families and communities by providing free support around substance misuse. Our primary focus is on North Nottinghamshire although we are happy to share our expertise across the UK and mentor similar organisations according to need.”

Achievements and performance

a. Review of activities

Principal funding sources:

Hetty's board confirms that on a fund by fund basis the charity's assets are available and adequate to fulfil the obligations of the charity. The board regards all activities as fulfilling the main objective of the charity, however, certain funds are restricted to particular areas of activity within the charity’s main objectives and these are classified as restricted funds.

Page 2

HETTY'S (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

Over 50% of the charity's core funding in 2023-2024 was comprised of a grant from the substance treatment provider in Nottinghamshire ‘Change, Grow, Live’ (CGL), as well as a restricted grant from The Lottery Community Fund.

The remaining core costs have been achieved by various calendared fundraising events, a monthly membership scheme, trading through Warsop Charity shop and online eBay platform, donations, and small one off grants.

During the early months of 2024 Hetty’s raised one off capital funds to secure and purchase and replace a large commercial boiler and new radiators for “Burnaby House” in Mansfield Woodhouse, a base for the charity to continue its valuable work. Other capital grants have been secured throughout the year to enable Hetty’s to develop a garden project and carry out other essential works on the property.

Capital funding was received from the following:

About the service

Hetty’s is a dedicated family service, providing emotional and practical support to family members affected by a loved one’s substance or alcohol misuse. With deep community roots and over 28 years’ experience, Hetty’s has established a reputation of non-judgmental and effective support provision, which is clearly evidenced in service feedback and partnership support.

Family members enter the service during times of despair and chaos, and, using a variety of interventions, Hetty’s aim is to reduce isolation and empower families, individuals, and communities to maximise and improve their social capital and life chances. However, management recognises that the impact on families can be complex, and often more than one member of the family may require support at any one time, and so, where possible, the service has been tailored to ensure that it supports whole families with their individual issues by working in close partnership with other support services.

Hetty’s provides a range of services that are aimed at providing diversity of engagement, and progression opportunities, for clients. These include:

Page 3

HETTY'S (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

family support and peer groups also in Hetty’s trading premises (admin, trading shops and an EBay shop)

National picture:

Hetty’s have looked at the national context for our work. In December 2021 Adfam launched its #FORGOTTENFIVEMILLION research, evidencing the numbers of people negatively affected by someone else’s drinking, drug taking or gambling. Research showed that 5.5 million people in the UK are currently affected by the above equating to 1 in 10 of us or 11% of the population. The research also showed a prolonged negative effect of substance use. One third of people surveyed had been negatively affected for over 10 years, another third for between 4 and 10 years and a quarter for 1-3 years. See 1 below. Hetty’s statistics echo the Adfam research as our records show that many families access Hetty’s services and support for between 4 and 10 years.

Service Evaluation:

Hetty’s have had another busy and successful year supporting and empowering families in Nottinghamshire affected by someone else’s substance misuse.

Hetty’s successfully engaged and worked with 511 individual clients in the reporting period 1 April 2023 – 31 March 2024, this is an increase of 8.24% compared to the previous year.104 of the 511 unique clients identified as Kinship Carers, this is a huge 20.93% increase. We have noticed a continuous increase of Kinship Carers accessing support since The Local Authority launched its own Kinship Service in October 23. Hetty’s have developed a trusted relationship with the Kinship team, ensuring pathways for this cohort of clients is smooth and efficient.

Through the year, 511 unique clients accessed 3,631 support sessions from a range of interventions on offer, with 4,852 attendances within the sessions.

1 Adfam ‘Overlooked’ 2021

The table below shows the delivered throughout the 12 month period by work area/intervention broken down by districts and the number of attendees within the sessions.

Page 4

HETTY'S (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

District of a1 to 1
Clinical
Supervision
Peer Support
Groups
External
Presentati
on- Event
Focus
Group Fundraising
Helpline
contacts
(inwards) Safeguarding
Telephone
/email
ongoing
support
Complemen
tary Therapy Total		 District of a1 to 1
Clinical
Supervision
Peer Support
Groups
External
Presentati
on- Event
Focus
Group Fundraising
Helpline
contacts
(inwards) Safeguarding
Telephone
/email
ongoing
support
Complemen
tary Therapy Total		 District of a1 to 1
Clinical
Supervision
Peer Support
Groups
External
Presentati
on- Event
Focus
Group Fundraising
Helpline
contacts
(inwards) Safeguarding
Telephone
/email
ongoing
support
Complemen
tary Therapy Total		 District of a1 to 1
Clinical
Supervision
Peer Support
Groups
External
Presentati
on- Event
Focus
Group Fundraising
Helpline
contacts
(inwards) Safeguarding
Telephone
/email
ongoing
support
Complemen
tary Therapy Total		 District of a1 to 1
Clinical
Supervision
Peer Support
Groups
External
Presentati
on- Event
Focus
Group Fundraising
Helpline
contacts
(inwards) Safeguarding
Telephone
/email
ongoing
support
Complemen
tary Therapy Total		 District of a1 to 1
Clinical
Supervision
Peer Support
Groups
External
Presentati
on- Event
Focus
Group Fundraising
Helpline
contacts
(inwards) Safeguarding
Telephone
/email
ongoing
support
Complemen
tary Therapy Total		 District of a1 to 1
Clinical
Supervision
Peer Support
Groups
External
Presentati
on- Event
Focus
Group Fundraising
Helpline
contacts
(inwards) Safeguarding
Telephone
/email
ongoing
support
Complemen
tary Therapy Total		 District of a1 to 1
Clinical
Supervision
Peer Support
Groups
External
Presentati
on- Event
Focus
Group Fundraising
Helpline
contacts
(inwards) Safeguarding
Telephone
/email
ongoing
support
Complemen
tary Therapy Total		 District of a1 to 1
Clinical
Supervision
Peer Support
Groups
External
Presentati
on- Event
Focus
Group Fundraising
Helpline
contacts
(inwards) Safeguarding
Telephone
/email
ongoing
support
Complemen
tary Therapy Total		 District of a1 to 1
Clinical
Supervision
Peer Support
Groups
External
Presentati
on- Event
Focus
Group Fundraising
Helpline
contacts
(inwards) Safeguarding
Telephone
/email
ongoing
support
Complemen
tary Therapy Total		 District of a1 to 1
Clinical
Supervision
Peer Support
Groups
External
Presentati
on- Event
Focus
Group Fundraising
Helpline
contacts
(inwards) Safeguarding
Telephone
/email
ongoing
support
Complemen
tary Therapy Total		 District of a1 to 1
Clinical
Supervision
Peer Support
Groups
External
Presentati
on- Event
Focus
Group Fundraising
Helpline
contacts
(inwards) Safeguarding
Telephone
/email
ongoing
support
Complemen
tary Therapy Total
Ashfield 278 6 127 2 42 10 89 43 316 22 935
Bassetlaw 160 6 94 1 29 33 7 354 684
Broxtowe 141 2 43 11 4 51 129 2 383
Gedling 206 3 45 2 22 5 56 4 156 499
Mansfield 479 9 178 1 115 22 104 26 465 33 1432
Newark &
Sherwood		 159 10 152 1 40 3 42 7 227 1 642
Out of area 21 8 7 4 17 57
Rushcliffe 71 2 26 1 5 3 25 80 2 215
Unknown 1 4 5
Total 1515 38 673 8 271 47 405 87 1748 60 4852

Support needs were similar to previous years including bereavement, domestic violence, threats of violence and child protection issues . Clients reported experiences of violence, verbal abuse, manipulation, and financial exploitation from the substance user. One client described their loved one as, “angry and abusive all the time.” Clients had no escape from these challenges; around a third (90 people) shared their home with the substance user. Many clients had endured these problems for years before contacting the service. They felt utterly overwhelmed and living in a survival state. Others felt ground down, resigned to their entire lives being focused on the substance user. Clients referred to feeling “lost” and “at rock bottom” before contacting Hetty’s. As noted by one client, “I couldn’t see a way out. Everything had stopped. I couldn’t do anything.”

Many clients noted that they had known nothing about addiction prior to their loved one becoming a substance user. Some felt that they were doing the right thing by trying to help them. Others were angry, whilst consumed with feelings of shame and self-blame. Clients were highly isolated, many feeling that they couldn’t disclose their situation to friends or family.

WhatsApp groups have become a key component in the long-term support pathway . A total of 335 participants are members of the various groups, an increase of 21% from the previous year. Clients posted a varied mix of messages, representing the broad spectrum of life. Clients shared uplifting messages and memes, positive stories from their day to day lives, their successes alongside their heart break and worries related to their kinship care children or substance-using loved ones. It was evident that clients used the group as an anchor throughout particularly difficult days. Clients provided nurturing support to one another, quick to respond with reassurance, encouragement, advice and praise. It was evident that clients were active in the group around-theclock providing a constant presence and support safety net for one another. Clients demonstrated a depth of understanding regarding the tools they had learned through the service, their informal advice being supplemented by responses from staff members.

“I think this group is invaluable. I had a question regarding the birth parent taking (kinship carers) back to court and (one of the group members) was able to share her experiences with the process and how (the Kinship Care Support Worker) had helped her. I contacted (him) and he was extremely helpful and knowledgeable regarding writing a position statement and we represented ourselves in court. Without this assistance, it would have been a harder and more emotional experience, so thanks to whoever thought of that on the WhatsApp group. It really works.”

The concept of Adverse Childhood Experiences (ACES) is now fully integrated into support, staff using the new card deck tool to facilitate this work with clients. See 2 below. A general introductory discussion about ACES was conducted with 24 clients, whilst 42 clients completed the formal ACES Routine Enquiry process. Further, 15 clients took part in two educational workshops about ACES. Overall, 70 clients engaged in some form of activity related to ACES.

Page 5

HETTY'S (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

Expanding volunteer engagement

Over the year, Hetty’s has seen a sustained increase in the scale of volunteer activity, supporting all areas of the service. A total of 89 volunteers gave 8,300 hours of their time (an increase of 78% on the previous year). This included 10 clients who engaged as volunteers. Volunteers provided just under 1,400 hours of support to clientfacing service delivery, over 360 hours to back office functions, plus nearly 6,000 hours of support to Hetty’s various enterprise activities. A further 13 clients (who are not technically registered as volunteers) contributed 370 hours, particularly with fundraising and community events.

Table 1. Type of volunteer activity (for the clients and volunteers)

No.
Volunteers		 Volunteer
hrs year 3		 Volunteer
hrs year 2		 Change
Warsop shop 24 4,094 3114 980
Support Work Shift (Various Tasks) 11 1,099 439 660
Pre-loved eBay shop 25 771 146 625
Gardening 20 597 385 212
Fundraising in the community 11 381 11 370
Community information and awareness events and other one
off activities		 9 378 423 -45
Back office/admin inc marketing/comms 6 337 - 337
Chaplaincy 1 268 - NA
Complementary Therapy 1 176 38 138
Humane Touch shop 1 64 0 64
Marketing and Communications 2 29 1 28
Other 21 460 296 164

Kinship support

Over the year, 104 kinship carers were supported, of whom 51 had parental responsibility for kinship care children. This was a 20% increase on the number of kinship carers supported in the previous year, demonstrating the growing demand for support. Kinship Care Support Workers provided clients with the same emotional support and psycho-social education provided to all Hetty’s clients. However, their work included supporting kinship carers to address a wide range of complex legal and financial issues related to their kinship care children, helping them to identify and implement lines of action. Support was also provided to help kinship carers parent their kinship care children, providing education and advice in relation to therapeutically informed parenting techniques.

2 This approach was recently licensed. Staff members have completed training for trainers so that they can continue to share this work within the team and are considering offering training externally.

Page 6

HETTY'S (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

Safeguarding Over the last year the team have seen an increase in the number of safeguarding issues, including more complex cases, vulnerable adults and Child Criminal Exploitation. The team work closely with partners to ensure the safety of families and children is paramount. This is supported by supervision and ongoing training.

The table below shows the number of unique family members who have accessed during the year, and their loved ones primary substance of choice. Alcohol remains the predominant substance that families report having negative issue around, at 48.72%. 18.98% crack/cocaine. 12.13% cannabis. 10.56% opiate based substances.

Primary drug of choice
Ashfield Bassetlaw Broxtowe Gedling Mansfield
Newark &
Sherwood
Out of
area
Rushcliffe Total		 Primary drug of choice
Ashfield Bassetlaw Broxtowe Gedling Mansfield
Newark &
Sherwood
Out of
area
Rushcliffe Total		 Primary drug of choice
Ashfield Bassetlaw Broxtowe Gedling Mansfield
Newark &
Sherwood
Out of
area
Rushcliffe Total		 Primary drug of choice
Ashfield Bassetlaw Broxtowe Gedling Mansfield
Newark &
Sherwood
Out of
area
Rushcliffe Total		 Primary drug of choice
Ashfield Bassetlaw Broxtowe Gedling Mansfield
Newark &
Sherwood
Out of
area
Rushcliffe Total		 Primary drug of choice
Ashfield Bassetlaw Broxtowe Gedling Mansfield
Newark &
Sherwood
Out of
area
Rushcliffe Total		 Primary drug of choice
Ashfield Bassetlaw Broxtowe Gedling Mansfield
Newark &
Sherwood
Out of
area
Rushcliffe Total		 Primary drug of choice
Ashfield Bassetlaw Broxtowe Gedling Mansfield
Newark &
Sherwood
Out of
area
Rushcliffe Total		 Primary drug of choice
Ashfield Bassetlaw Broxtowe Gedling Mansfield
Newark &
Sherwood
Out of
area
Rushcliffe Total		 Primary drug of choice
Ashfield Bassetlaw Broxtowe Gedling Mansfield
Newark &
Sherwood
Out of
area
Rushcliffe Total
Alcohol 40 34 13 31 73 41 3 14 249
Amphetamines 1 2 1 4
Barbiturates 1 1
Cannabis 12 5 5 8 24 4 4 62
Cocaine 17 6 8 8 26 9 6 80
Crack cocaine 7 4 1 1 2 1 1 17
Ecstacy (MDMA) 2 1 3
Heroin 6 12 2 4 10 5 2 41
Ketamine 1 1
LSD 1 1
Methadone 2 2 1 1 1 3 1 11
Methamphetamine 1 1
None 1 1 13 15
Other 2 1 5 1 2 11
Other opiates 1 1 2
Prescribed medication 1 1
Substance Free 4 3 7
Unknown 1 2 1 4
Total 90 67 32 54 164 68 5 31 511

General service and one-to-one support

Clients gave glowing feedback for the support provided, 100% of General Exit Questionnaire and Kinship Carer Progress Survey respondents rating the service as ‘excellent’.

Clients expressed tremendous gratitude for the one-to-one support, noting that it was “there in our time of need”. Clients described the service as a “lifeline” and were confident that support would always be there for them if needed. Clients presented a strong sense of owing everything to the service due to the transformational impact it had had on their lives. As noted by one client,

“Hetty’s is a life-saving help for all, and it is so under recognised for the help, support and commitment that they provide. They are amazing people and should be truly valued. I owe Hetty’s so much for their help and support.”

Feedback from Kinship Carers was even more positive, 95% rating the service as ‘excellent’, 5% as ‘good’. Kinship carers stressed the importance of a guiding hand when stepping out into the unknown whilst caring for kinship care child. The consistency and reliability of the service was particularly noted. They were especially grateful to have someone ready and willing to support them whenever needed. Kinship carers also noted the importance of having someone to share their positive experiences and everyday successes with. Comments indicated that the peer support groups played a particular role in this regard, kinship carers stressing

Page 7

HETTY'S (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

the natural complementarity between one-to-one and peer group support.

In addition to the broader emotional support, this group expressed particular gratitude for the practical help to deal with paperwork, benefits and housing issues. Many kinship carers reported difficult experiences trying to get help from other, particularly statutory sector, services in the past. Accordingly, they were particularly grateful for Hetty’s support to engage with broader support services. They noted how advocacy support from the Kinship Care Workers helped them to have a voice and have their point of view recognised and heard by other professionals.

“The one-to-one support offered by Hetty's is invaluable because it allows a safe space to discuss individual circumstances, thoughts, feelings and approaches which might work. It allows for a two-way conversation tailored to identified needs. It’s an outlet for pent up frustrations, feelings, happiness, achievements. They say a problem shared is a problem halved - just knowing there's someone to speak to about anything, and receiving expert guidance/support in return, just enables you to keep going. With no reference points, Hetty's expert workers act as a guiding hand through the unknown.”

Peer support groups were also rated very highly, with 90% of Peer Support Group Feedback Questionnaire respondents rating the service as ‘excellent’, whilst 98% stated they would recommend Hetty’s peer support groups to others.

Clients described the peer support groups as “invaluable”. Clients felt valued, welcome and relaxed. One client noted that, “Just being here is like a great big hug.” It was evident that clients used the peer support groups as a cornerstone in their own self-care. One client noted “It recharges my batteries and keeps me sane”, whilst another stated, “Without (the group) I would be unable to cope.”

Clients stressed the importance of meeting with other people who were going through similar experiences who would understand. They reported feeling safe to discuss anything and everything, free from any negative judgement, learning from one another’s experiences. Clients stressed that the groups were also uplifting, positive and fun, an opportunity to laugh and joke together, as well as share their concerns. Clients noted the diversity among group members and their experiences. This appears to have helped some clients overcome feelings of shame or negative self-judgement. Clients noted that some of the peer support groups had become quite large, with new participants each time, however, they found this helpful.

Financial review

a. Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 8

HETTY'S (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

b. Reserves policy

The board has examined the charity's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible assets held by the charity should be around 10 months of current expenditure. Due to changes in funding by the Local Authorities in October 2014, families where the substance user is not obtaining treatment from a service provider are no longer funded and so a strategic plan was implemented to cover this deficit. Hetty’s was successful with their application for the ‘Reaching Communities’ funding from The Community Fund, covering these “Forgotten Families”, and this title has stayed with the project and has provided a 5 year stepped reduction grant, 2019/20 saw the commencement of year 5 of this grant.

Financial position:

The charity needs reserves to enable it to meet both its ongoing commitments in respect of its general charitable activities and to meet its future operating requirements. The level of total reserves is judged appropriate for the present situation and needs of the charity. The trustees will review this position and policy on an annual basis.

Structure, governance and management

a. Constitution

Hetty's is registered as a charitable company limited by guarantee, number 1133138 and was set up by a Memorandum of Association.

The assets of the charity were transferred from the former unincorporated charity "Hetty's," charity number 1087540, on 1 June 2010.

The company is registered as a charitable company limited by guarantee and was set up by a memorandum of association on 3 June 2009.

b. Methods of appointment or election of trustees

The management of the company is the responsibility of the trustees who are elected and co-opted under the terms of the Memorandum of Association. Trustees are elected on the recommendation of fellow trustees and the minimum number is one and there is no maximum number. All trustees shall retire at each annual general meeting and offer themselves for re-election.

c. Organisational structure and decision-making policies

The charity is governed by its memorandum and articles adopted on 3 June 2009. Overall management of the charity is the responsibility of the trustees who are elected and co-opted at annual general meeting under the terms of the memorandum and articles. Day to day project activity is managed and carried out by volunteers and paid staff.

Page 9

HETTY'S (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management (continued)

d. Policies adopted for the induction and training of trustees

The induction and training of trustees is viewed as an ongoing process and relevant training opportunities are brought to the attention of the board as required. Newly recruited trustees are offered an induction, training designed around their existing knowledge of Hetty's organisation and their role. All trustees receive the following:

e. Principal risks and uncertainties and financial risk management

The trustees have reviewed the risks to which the charity is exposed and have ensured that appropriate controls/procedures have been established to provide reasonable assurance against fraud and error. The major risks to the charity which have been identified by the trustees are detailed in a risk analysis and management strategy as part of our current business plan which is reviewed at least annually. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. The business plan and fundraising strategy have been developed to support diversification of funding thereby improving the long term financial stability of the organisation. Robust procedures are in place to manage the day to day health and safety of all families/service users, staff and visitors. The continuing implementation of staff and volunteer accredited training and adherence to the ISO9001 management standard ensures a consistent quality of service delivery.

Plans for future periods

Development Priorities

In light of this year’s learning, the following development priorities have been identified for year 3:

Approved by order of the members of the board of trustees on 23 November 2024 and signed on their behalf by:

T Dauban

(Chair of Trustees)

Page 10

HETTY'S (a company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024

Independent examiner's report to the trustees of Hetty's ('the company')

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the company (and 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 the company's accounts 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

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:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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.

This report is made solely to the company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's trustees as a body, for my work or for this report.

Signed: Jonathan Wilson FCA CTA

Dated: 2 December 2024

Jonathan Wilson ICAEW

Page 11

HETTY'S (a company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

Note
Income from:
Donations and legacies
3
Other trading activities
4
Investments
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2024
£
24,336
78,372
22,478
125,186
3,274
122,475
125,749
(563)
400,876
(563)
400,313		 Restricted
funds
2024
£
240,003
-
-
240,003
-
230,415
230,415
9,588
227,610
9,588
237,198		 Total
funds
2024
£
264,339
78,372
22,478
365,189
3,274
352,890
356,164
9,025
628,486
9,025
637,511		 Total
funds
2023
£
587,520
73,230
14,291
675,041
1,289
439,563
440,852
234,189
394,297
234,189
628,486

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 14 to 29 form part of these financial statements.

Page 12

HETTY'S (a company limited by guarantee) REGISTERED NUMBER: 06923705

BALANCE SHEET AS AT 31 MARCH 2024

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
Net current assets
Total net assets
Charity funds
Restricted funds
15
Unrestricted funds
15
Total funds		 82,672
354,418
437,090
(109,542)		 2024
£
309,963
327,548
637,511
237,198
400,313
637,511		 80,812
335,370
416,182
(95,296)		 2023
£
307,600
320,886
628,486
227,610
400,876
628,486

The company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the trustees on 23 November 2024 and signed on their behalf by:

D W Marriott

(Treasurer)

The notes on pages 14 to 29 form part of these financial statements.

Page 13

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Hetty's meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Going concern

At the date of signing there is a degree of uncertainty about the economic impact of the wider geopolitical environment and the cost of living crisis. The trustees continue to monitor the position closely however they believe that the company can continue at its current level of activity subject to continued support from funders and the bank and they therefore continue to adopt the going concern basis.

1.3 Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Page 14

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. Accounting policies (continued)

1.4 Expenditure (continued)

Expenditure on raising funds includes all expenditure incurred by the company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

1.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £10,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

Freehold property - straight line over 20, 25 or 50 years
Fixtures and fittings - 10% straight line basis

1.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.8 Cash at bank and in hand

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

Page 15

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. Accounting policies (continued)

1.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.

1.10 Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.11 Operating leases

Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the lease term.

1.12 Pensions

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

1.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 16

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. Accounting policies (continued)

1.14 Concessionary loans

The company has taken advantage of Section 34 of FRS 102 to recognise loans to and from public benefit entities as concessionary loans. As such the company initially recognised and measured the loans at the amounts payable and receivable in the balance sheet. In subsequent years, the carrying values will be adjusted to reflect repayments and any accrued interest, where applicable an adjusted if necessary for any impairment.

2. General information

Hetty's is a company limited by guarantee, registered in England and Wales, registration number 06923705 and a charitable company registered with The Charity Commission, registration number 1133138.

3. Income from donations and legacies

Donations
Donations
Donation from Humane Touch CIC
Donation from Hetty's Trading
Grants
Total 2023		 Unrestricted
funds
2024
£
14,336
10,000
-
-
24,336
97,669		 Restricted
funds
2024
£
1,138
-
-
238,865
240,003
489,851		 Total
funds
2024
£
15,474
10,000
-
238,865
264,339
587,520		 Total
funds
2023
£
67,135
14,646
15,888
489,851
587,520

Included in restricted funds are grants from "The Big Lottery Fund:"

Forgotten Families - £86,610 (2023 - £90,320)

Page 17

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

4. Income from other trading activities

Income from fundraising events

Fundraising
Sales of donated goods
Total 2023		 Unrestricted
funds
2024
£
19,945
58,427
78,372
73,230		 Total
funds
2024
£
19,945
58,427
78,372
73,230		 Total
funds
2023
£
28,807
44,423
73,230

5. Investment income

Rental income
Bank interest receivable
Total 2023		 Unrestricted
funds
2024
£
17,712
4,766
22,478
14,291		 Total
funds
2024
£
17,712
4,766
22,478
14,291		 Total
funds
2023
£
11,801
2,490
14,291

Page 18

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

6. Expenditure on raising funds

Costs of raising voluntary income

Fundraising expenses
Total 2023		 Unrestricted
funds
2024
£
3,274
1,289		 Total
funds
2024
£
3,274
1,289		 Total
funds
2023
£
1,289

Page 19

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

7. Analysis of charitable activities

General fund
Total 2023
Analysis of direct costs		 Activities
undertaken
directly
2024
£
352,890
439,563		 Total
funds
2024
£
352,890
439,563		 Total
funds
2023
£
439,563
Staff costs
Depreciation
Other staff costs
Rent
Utilities and cleaning
Repairs, renewals and computer costs
Insurance
Professional fees
Telephone, postage and stationery
Advertising
Volunteer expenses
Training
Sundry expenses
Independent examination
Impairment loss on freehold property		 Total
funds
2024
£
278,453
12,588
2,195
-
15,615
17,677
1,339
3,248
9,778
162
888
2,252
6,475
2,220
-
352,890		 Total
funds
2023
£
271,311
4,875
1,989
8,504
11,209
30,413
2,266
2,831
9,974
-
451
2,280
10,460
3,000
80,000
439,563

Page 20

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

8. Independent examiner's remuneration

2024 2023
£ £
Fees payable to the company's independent examiner for the independent
examination of the company's annual accounts 2,220 2,100
Fees payable to the company's independent examiner in respect of:
All taxation advisory services not included above - 900

9. Staff costs

2024
£
Wages and salaries
248,123
Social security costs
21,558
Contribution to defined contribution pension schemes
8,772
278,453
The average number of persons employed by the company during the year was as follows:
2024
No.
Charitable activities
11		 2023
£
243,409
19,861
8,041
271,311
2023
No.
12

No employee received remuneration amounting to more than £60,000 in either year.

Remuneration and benefits received by key management personnel amounted to £91,993 (2023 - £88,863).

10. Trustees' remuneration and expenses

During the year, no trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 March 2024, no trustee expenses have been incurred (2023 - £NIL).

Page 21

HETTY'S

(a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

11. Tangible fixed assets

Cost or valuation
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Freehold
property
£
411,086
-
411,086
103,486
12,214
115,700
295,386
307,600		 Fixtures and
fittings
£
9,205
14,951
24,156
9,205
374
9,579
14,577
-		 Total
£
420,291
14,951
435,242
112,691
12,588
125,279
309,963
307,600

Burnaby House was purchased for £310,000 plus additional costs. A professional valuation of the property was carried out and this showed that the market value was £230,000, hence the trustees took the decision to reflect the £80,000 reduction in value as an impairment review.

Page 22

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

12. Debtors

Trade debtors
Amounts owed by participating interests
Prepayments and accrued income		 2024
£
36,018
39,695
6,959
82,672		 2023
£
37,875
38,348
4,589
80,812

The concessionary loan, which is interest free, has been made to The Humane Touch Community Interest Company, a company that is controlled by Hetty's.

13. Creditors: amounts falling due within one year

Trade creditors
Amounts owed to other participating interests
Other creditors
Accruals and deferred income		 2024
£
10,112
42,974
3,277
53,179
109,542		 2023
£
7,557
33,146
1,621
52,972
95,296

The deferred income balance relates to grants that are subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or are subject to unmet conditions wholly outside the control of the recipient charity. The grants are accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

Deferred income at 1 April 2023
Resources deferred during the year
Amounts released from previous periods		 2024
£
52,972
53,179
(52,972)
53,179		 2023
£
53,561
52,972
(53,561
52,972

Page 23

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

14. Financial instruments

Financial assets
Financial assets measured at fair value through income and expenditure
Financial liabilities
Other financial liabilities measured at fair value through income and
expenditure		 2024
£
430,131
2024
£
53,086		 2023
£
411,593
2023
£
40,703

Financial assets measured at fair value through income and expenditure comprise bank and cash balances, concessionary loans and trade debtors.

Other financial liabilities measured at fair value through income and expenditure comprise trade creditors, concessionary loans and accruals.

Page 24

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

15. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Warsop Shop Premises Fund
Storage Unit Warsop Shop
Fund
Business Development
New Roof On Side Elevation
Fund
General funds
General Fund
Total Unrestricted funds
Restricted funds
Revenue Fund
Building Purchase Fund
Grants Fund
Furniture and Fittings Fund
Total of funds		 Balance at 1
April 2023
£
-
2,500
20,000
-
22,500
378,376
400,876
-
227,610
-
-
227,610
628,486		 Income
£
-
-
-
-
-
125,186
125,186
212,441
-
7,749
19,813
240,003
365,189		 Expenditure
£
-
(1,877)
-
-
(1,877)
(123,872)
(125,749)
(212,639)
(9,786)
(2,380)
(5,610)
(230,415)
(356,164)		 Transfers
in/out
£
5,000
(623)
-
5,000
9,377
(9,377)
-
-
-
-
-
-
-		 Balance at
31 March
2024
£
5,000
-
20,000
5,000
30,000
370,313
400,313
(198)
217,824
5,369
14,203
237,198
637,511

Page 25

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

15. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Storage Unit Warsop Shop
Fund
Business Development
Consultancy
Building Purchase
General funds
General Fund
Total Unrestricted funds
Restricted funds
Revenue Fund
Building Purchase Fund
Warsop Shop Premises Fund
Total of funds		 Balance at
1 April 2022
£
-
-
3,000
100,000
103,000
228,161
331,161
-
59,057
4,079
63,136
394,297		 Income
£
-
-
-
-
-
185,190
185,190
233,851
256,000
-
489,851
675,041		 Expenditure
£
-
-
-
-
-
(119,554)
(119,554)
(233,851)
(87,447)
-
(321,298)
(440,852)		 Transfers
in/out
£
2,500
20,000
(3,000)
(100,000)
(80,500)
84,579
4,079
-
-
(4,079)
(4,079)
-		 Balance at
31 March
2023
£
2,500
20,000
-
-
22,500
378,376
400,876
-
227,610
-
227,610
628,486

Page 26

HETTY'S

(a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

16. Purpose of funds

Unrestricted funds:

General fund

These are funds which are available for use at the discretion of the directors in furtherance of the general objects of the charity. Included in the general fund is an amount of £77,936 (2023 - £79,990) represented by fixed assets purchased out of general funding.

Designated funds

The remaining funds have been designated for particular projects or uses which have been identified by the trustees through the strategic planning process as important for the implementation of the strategic aims, objectives and recognised growth of the charity but for which future funding is uncertain.

Restricted funds:

These represent the balance of restricted grants for projects which have not been completed at the balance sheet date or restricted income that was received for the purchase of Burnaby House.

Page 27

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

17. Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted
funds
2024
£
Tangible fixed assets
77,936
Current assets
431,919
Creditors due within one year
(109,542)
400,313
Analysis of net assets between funds - prior period
Unrestricted
funds
2023
£
Tangible fixed assets
79,990
Current assets
416,182
Creditors due within one year
(95,296)
400,876		 Restricted
funds
2024
£
232,027
5,171
-
237,198
Restricted
funds
2023
£
227,610
-
-
227,610		 Total
funds
2024
£
309,963
437,090
(109,542)
637,511
Total
funds
2023
£
307,600
416,182
(95,296)
628,486

18. Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £8,772 (2023 - £8,041). Contributions totalling £3,277 (2023 - £1,621) were payable to the fund at the balance sheet date and are included in creditors.

Page 28

HETTY'S (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

19. Operating lease commitments

At 31 March 2024 the company had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2024
£
1,350
4,049
5,399		 2023
£
-
-
-

The following lease payments have been recognised as an expense in the statement of financial activities:

Operating lease rentals
Changes in lease payments arising from COVID-19 related rent
concessions		 2024
£
1,260
-
1,260		 2023
£
-
-
-

20. Related party transactions

There are no further related party transactions to disclose.

21. Members' liability

Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £1 for the debts and liabilities contracted before he/she ceases to be a member.

Page 29