**JOSHUA HAYDAY HELPING HAND TRUST**
**Company Number: 7091862 Charity Number: 1134104**
# **JOSHUA HAYDAY HELPING HAND TRUST A COMPANY LIMITED BY GUARANTEE**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
> 35 Quintin Avenue, London SW20 8LD
N D Myatt & Co Chartered Accountants
**JOSHUA HAYDAY HELPING HAND TRUST**
**Company Number: 7091862 Charity Number: 1134104**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
||Page|
|---|---|
|Report of the Trustees|1 to 3|
|Independent Examiner’s Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6 to 7|
|Notes to the Financial Statements|8 to 9|
**JOSHUA HAYDAY HELPING HAND TRUST**
# **Company Number: 7091862 Charity Number: 1134104**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020**
The Trustees, who are also Directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of the Charity for the year ended 31 December 2020. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with Financial Reporting Standards for Smaller Entities (FRSSE).
## **REFERENCE AND ADMINISTRATION DETAILS**
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Registered Company Number: 7091862 (England and Wales)
Registered Charity Number: 1134104
Registered Office: Troytown Cottage,
Haywards Heath Road,
Balcombe,
West Sussex RH17 6NF
Directors / Trustees: Nicholas Hayday
Carolyn Bane
Clive Bane
Katie Hayday
Susan Hayday
Terence Hayday
Company Secretary: Terence Hayday
Independent Examiner: N D Myatt & Co
Chartered Accountants
35 Quintin Avenue,
London SW20 8LD
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## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Corporate Governance.**
The Trust is managed by the Directors shown above, who meet on a regular basis in accordance with the Board’s procedures. Minutes are taken of all formal meetings.
## **Governing Document**
The Trust is controlled by its Memorandum and Articles of Association.
The Trust is a limited company, limited by guarantee, as defined by the Companies Act 2006.
The Trust was incorporated on 1 December 2009.
Each Member has undertaken to contribute a sum not exceeding £1 in the event of the winding up of the Trust. There are 6 Members. (2019:6)
## **Recruitment and Appointment of New Trustees / Directors of the Company**
A Trustee is a Director of the Company, who shall be a Director of the Company for the purposes of the Companies Act 2006 and a Charity Trustee for the purposes of the Charities Acts.
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**JOSHUA HAYDAY HELPING HAND TRUST**
**Company Number: 7091862 Charity Number: 1134104**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT CONTINUED**
The Members may, by ordinary resolution, appoint any individual aged 16 years or over, who is not disqualified as defined in the Articles of Association, to be a Trustee, provided the appointment does not cause the number of Trustees to exceed any maximum for the time being. As at 31 December 2020, there was no such maximum number.
## **Induction and Training of New Trustees**
New Trustees are briefed on their legal obligations under Charity and Company law, the content of the Trust’s Memorandum and Articles of Association, the Board’s procedures and decision-making processes, the Trust’s strategic objectives and the recent and proposed financial performance of the Trust.
## **Risk Management**
The Directors have a duty to identify and review the risks to which the Joshua Hayday Helping Hand Trust is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error.
The Board is responsible for the management of risks faced by the Trust. Risks are identified, assessed and controls established throughout the year. A key control is the formal review of the Trust’s Risk Register on an annual basis.
Through the risk management process established by the Joshua Hayday Helping Hand Trust, the Directors are satisfied that the major risks identified have been adequately mitigated where necessary. It is recognised that systems can only provide reasonable, but not absolute, assurance that major risks have been adequately managed. The Trustees have determined that the key risk to the Charity would be the inability to raise funds.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and Aims**
The principal objective of the Joshua Hayday Helping Hand Trust is to provide relief and support to parents, guardians and carers of children with life limiting or life threatening medical or health conditions. The Trust also normally provides finance for organisations, such as children’s hospices, that provide specific support, by way of designated projects, to families or individuals whose children have life limiting health issues.
The fundamental aim of the Trust is to assist individuals caring for very sick children and to fund projects that provide real practical or financial support to families, such as respite care, assistance with transport needs and the funding of medical, mobility or play equipment, as well as the provision of food and groceries.
## **Significant Activities in 2020**
## **Fund Raising**
The Coronavirus (COVID-19) pandemic of 2020 had a materially adverse effect upon Joshua Hayday Helping Hand Trust’s fund raising activities. Several events, in which the charity has normally participated in the past, such as the Royal Parks Half Marathon in London, could not take place or were carried forward to 2021. However, with restricted numbers only allowed at both events, the annual Golf Tournament at Worplesdon Golf Club was, unusually, held on two separate occasions and was very well supported on each.
A significant financial donation was once again made by the Lucid / Prism Charitable Trust. Redcliffe School, Kensington, also raised a most welcome sum in a social event auction that nominated Joshua Hayday Helping Hand Trust as its beneficiary.
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**JOSHUA HAYDAY HELPING HAND TRUST**
**Company Number: 7091862 Charity Number: 1134104**
## **OBJECTIVES AND ACTIVITIES CONTINUED**
Much appreciated donations were also received from friends, family, work colleagues and employers, often through “matched-funding” arrangements. Individuals have also continued to be sponsored on behalf of the Trust in individual sporting events, including a white-collar boxing bout which has been postponed to 2021. As in the past, funds were also derived from use of the Virgin Charity credit card as well as from the sale of the Trust’s limited stock of Christmas cards.
## **Support Provided**
Throughout 2020, the Joshua Hayday Helping Hand Trust continued to provide funds for a monthly taxi account facility for families using the Kaleidoscope Children’s palliative care service (Kensington and Chelsea, Hammersmith and Fulham and Westminster). In response to the COVID-19 pandemic, this facility was extended to nurses and carers attending to families in Kaleidoscope’s care. The Trust has also maintained its support for a transport fund for Haven House Hospice, in Essex.
During the COVID-19 pandemic, most children’s hospices have been struggling financially and the Trust, for the first time in 2020, gave funds to assist them generally (as opposed for specific purposes). In particular, funds were made available to Noah’s Ark in North London, which the Trust was able to support for the first time, and to Haven House in Essex. Joshua Hayday Helping Hand Trust also responded to bespoke requests for families in the care of Shooting Star Chase Hospice in Guildford.
Throughout 2020, the Trust also responded to a range of bespoke requests, and supplied sums of money, food vouchers, the costs of funeral expenses as well as white goods and equipment to individual families. For the second year running, the Trust also donated funds for Christmas presents for children in Kaleidoscope’s care.
In summary, the Joshua Hayday Helping Hand Trust, notwithstanding the pandemic’s effect on income generation, has sought to assist all those who legitimately requested its support. Throughout 2020, the Trust continued to assist organisations that care for children with life-limiting conditions; especially with the funding of essential transport needs. It has also continued to support families and individuals who were caring for children with life-limiting conditions.
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**JOSHUA HAYDAY HELPING HAND TRUST**
**Company Number: 7091862 Charity Number: 1134104**
## **FINANCIAL REVIEW**
## **Reserves Policy**
The Trustees have, as in the past, reviewed the reserves for the Joshua Hayday Helping Hand Trust. This review encompassed the nature of the income and expenditure streams and the nature of the reserves; especially during the time of the COVID-19 pandemic. The review concluded, yet again, that to allow the Charity to be managed efficiently and prudently, and to provide a buffer for uninterrupted provision of finance to children and families who qualify for the Trust’s assistance, a general reserve equivalent to a minimum of £5,000 or 25% of the Charity’s incoming funds should be maintained.
It is the Trustees’ intention to distribute the balance to children or families who qualify for assistance or to organisations that provide such care.
The current level of free reserves at the end of the Charity’s financial year was £126,774. The Trustees are, therefore, satisfied that uninterrupted financial assistance can continue to be offered to children and families who qualify for the Trust’s assistance throughout the next financial year.
## **By order of the Board of Directors:**
## **Terence Hayday Director & Company Secretary**
**Dated: 2 March 2021**
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**JOSHUA HAYDAY HELPING HAND TRUST**
**Company Number: 7091862 Charity Number: 1134104**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS**
## **Independent Examiner’s Report to the Trustees of Joshua Hayday Helping Hand Trust: 31 December 2020**
I report on the Accounts of the Company for the period ended 31 December 2020, which are set out on Page 5 to Page 9 below.
## **Respective Responsibilities of Trustees and Examiner**
The Charity’s Trustees (who are also the Directors of the Company for the purposes of company law) are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year, under Section 144(2) of the Charities Act 2011 (the 2011 Act) but that an independent examination is required.
Having satisfied myself that the Charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under Section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
- to state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Statement**
My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you, as Trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
## **Independent Examiner’s Statement**
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 386 and 387 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of section 394 and 395 of the Companies Act and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities.
have not been met: or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Nicola Myatt**
**Fellow of The Institute of Chartered Accountants in England & Wales (ICAEW) 35 Quintin Avenue, London SW20 8LD**
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**JOSHUA HAYDAY HELPING HAND TRUST**
**Company Number: 7091862 Charity Number: 1134104**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
|**£**
**Incoming Resources from Generated Funds**
Donations
12,873
Income from fundraising events
13,657
Sales of Christmas cards
115
Interest receivable
708
**Total Incoming Resources**
Less: Cost of generating funds:
Fundraising expenditure
11,072
**Net Incoming Resources Available for Charitable Application**
**Resources Expended**
Charitable Activities:
Transport
14,165
General
11,983
Governance Costs:
Insurance and bank charges
310
Printing, postage and stationery
18
Accountancy and Company Secretarial fees
1,080
Processing fees –_JustGiving_
216
**Total Resources Expended**
**Net Incoming Resources for the Year**
Balances brought forward at 1 January 2020
**Balance Carried Forward at 31 December 2020**|**£**
12,873
13,657
115
708|**2020**
**£**
27,353
(11,072)|**£**
7,184
34,437
100
797|**2019**
**£**
42,518
(17,314)|
|---|---|---|---|---|
||||17,314
12,851
10,418
-
154
1,045
216||
|||16,281
(27,772)||25,204
(24,684)|
||||||
|||(11,491)
138,265
126,774||520
137,745
138,265|
The notes form part of these financial statements.
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**Company Number: 7091862 Charity Number: 1134104**
## **JOSHUA HAYDAY HELPING HAND TRUST**
## **BALANCE SHEET**
## **AS AT 31 DECEMBER 2020**
|Notes
**CURRENT ASSETS:**
Debtors and Prepayments 2
Stocks 3
Cash at Bank
**CREDITORS:**
Amounts falling due within one year 4
Accruals
**NET ASSETS:**
**UNRESTRICTED GENERAL FUND:**6|**£**
185
935
126,686|**2020**
**£**
126,774|**£**
185
945
138,167|**2019**
**£**
138,265|
|---|---|---|---|---|
||127,806||139,927||
||1,032||1,032||
||1,032||1,032||
||||||
|||126,774||138,265|
The notes form part of these financial statements.
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**JOSHUA HAYDAY HELPING HAND TRUST**
**Company Number: 7091862 Charity Number: 1134104**
## **BALANCE SHEET - CONTINUED**
## **AS AT 31 DECEMBER 2020**
The Charitable Company was entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.
The Members have not required the Charitable Company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for:
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006; and
(b) preparing financial statements which give a true and fair view of the state of affairs of the Charitable Company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small Charitable Companies and with the Financial Reporting Standard for Smaller Entities (effective January 2015).
## **Approved by the Board of Directors and signed on its behalf:**
**Nicholas Hayday Director & Chairman**
**Terence Hayday Director & Company Secretary**
## **Dated: 2 March 2021**
The notes form part of these financial statements.
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**JOSHUA HAYDAY HELPING HAND TRUST**
**Company Number: 7091862 Charity Number: 1134104**
## **NOTES FOR THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **1. ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities, the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **Incoming Resources**
All incoming resources are included on the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources Expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The Charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes.
## **2. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
##
||**2020**|
|---|---|
||**£**|
|Sundry debtors|185|
**3. STOCKS**
Stocks represent unsold Christmas cards, cycling shirts and running shirts at the year end.
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**Company Number: 7091862 Charity Number: 1134104**
## **JOSHUA HAYDAY HELPING HAND TRUST**
## **NOTES FOR THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2020**
Sundry creditors 1,032
## **5. TRUSTEES’ REMUNERATION AND EXPENSES**
There were no Trustees’ remuneration or other benefits paid for the year ended 31 December 2020.
There were no Trustees’ expenses paid for the year ended 31 December 2020.
## **6. MOVEMENT IN FUNDS**
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At 01.01.2020 Net movement At 31.12.2020
in funds
£ £ £
Unrestricted Funds
General Fund 138,265 (11,491) 126,774
______ ______ ______
TOTAL FUNDS 138,265 (11,491) 126,774
Net movement in funds, included in the above are as
follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted Funds
General Fund 27,353 (38,844) (11,491)
______ ______ _______
27,353 (38,844) (11,491)
**----- End of picture text -----**
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