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2022-03-31-accounts

Active Horizons Annual Report and Financial Statements For the year ended 31 March 2022

Active Horizons Charity No: 1134630

Annual accounts for the year end 31 March 2022 Trustees’ Annual Report

Objectives and Activities

Objects

The charity’s objects are to act as a resource for young people up to the age of 25 living in London and surrounding area by providing advice and assistance and organising programmes of physical, educational and other activities as a means of;

(a) advancing in life and helping young people by developing their skills, capacities and capabilities to enable to participate in society as independent and responsible individuals;

(b) Advancing education;

(c) providing recreational and leisure activities in the interest of social welfare for people living in the area of benefit who have need by reason of their age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.

Constitution

The Charity was registered as a charity with the Charity Commission under registration number 11346630 on 3 March 2010.

Significant activities

The charity conducted projects for young people with the following activities:

Volunteers

During the period ended 31 March 2022 the charity relied a great deal on volunteers to perform a variety of tasks accounting writing bids, events, administration and managements.

Achievements and Performance

Charitable activities

A summary of results for the year is shown on page 4 of the accounts. The trustees consider that the performance of the charity has been progressive and satisfactory. Total income for the year was £269,580 (2021: £153,913). Total expenditure was £262,595 (2021: £123,580). Total fund reserves as at 31 March 2022 amount to £45,787 (2021: £38,801).

Internal and external factors

The trustees are very grateful to the donors for their kind support.

Financial Review

Reserves policy

The Trustees have deemed it prudent to have a policy of having unrestricted funds held by the charity of at least six months of resources. They will be making efforts to achieve this.

Page 2

Active Horizons Charity No: 1134630
Annual accounts for the year end 31 March 2022
Trustees’ Annual Report (continued)

Financial Review (continued)

Future developments

The charity will in the future further develop crime reduction programmes, arts and community festival events to enhance community cohesion in the local area and develop skills for young people.

Structure, Governance and Management

Governing

The charity is an unincorporated association which is controlled by a constitution adopted 6 April 2009 as amended by special resolution 1 February 2010.

Organisational Structure

The trustees meet when required and at least annually to review the strategy of charity.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Reference and Administrative details

Charity name: Active Horizons Registered charity number: 1134630 Charity’s principal address: Community Hub Admson Court Dell View Road Erith DA8 3FG

Names of the charity trustees who manage the charity are: Cynthia Mukoko (Chair) Oasis Azeez-Harris Simbarashe Tome Tresuarer Tanaka Mombe

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature:________

Full name: Cynthia Mukoko

Date: 18 October 2022

Page 3

Independent examiner's report on the accounts

Independent Examiner’s Report Report to the Active Horizons trustees of On accounts for 31 March 2022 Charity no: 1134630 the year ended Set out on pages pages 5 to 11

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Signed: Date: 19 October 2022 Name: Brice Musendo

Professional body: Institute of Chartered Accountants in England and Wales (Membership No.: 1604375)

Address: VE Accounting Services Limited Chartered Accountants 125 Temple Hill Dartford DA1 5TU

Page 4

Active Horizons Charity No: 1134630

Annual accounts for the year end 31 March 2022

Statement of financial activities

Recommended categories by
activity
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
Other
Resources expended (Note 5)
Expenditure on:
Charitable activities
Other
Net gains/(losses) on investments
Reconciliation of funds:
Total
Net movement in funds
Total funds brought forward
Total funds carried forward
Total
Net income/(expenditure)
Net income/(expenditure)		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F03
F04
F05
103,823
162,753
-
266,576
153,777
3,004
-
-
3,004
136
106,827
162,753
-
269,580
153,913
85,910
155,313
-
241,223
108,290
19,245
2,126
-
21,371
15,290
105,155
157,439
-
262,594
123,580
1,672
5,314
-
6,986
30,333
-
-
-
-
-
1,672
5,314
-
6,986
30,333
1,672
5,314
-
6,986
30,333
35,914
2,887
-
38,801
8,468
37,586
8,201
-
45,787
38,801

Page 5

Charity No: 1134630

Active Horizons

Annual accounts for the year end 31 March 2022

Balance sheet

Fixed assets
Tangible assets (Note 8)
Total fixed assets
Current assets
Debtors
Cash at bank and in hand (Note 9)
Total current assets
Creditors: amounts falling due within
one year (Note 10)
Net current assets/(liabilities)
Total assets less current liabilities
Total net assets or liabilities
Funds of the Charity
Restricted income funds (Note 12)
Total funds
Signed on behalf of all the trustees		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
5,257 - -
5,257
5,831
5,257 - - 5,257
5,831
7,779 7,044 -
14,823
-
31,215
2,518
-
33,734
35,551
38,994 9,563 - 48,557
35,551
6,666 1,361 -
8,027
2,581
32,329 8,202 - 40,530
32,970
37,586 8,202-45,787
38,801
37,586 8,202 -
45,787
38,801
37,586 8,201
45,787
38,801
37,586 8,201 - 45,787
38,801
Date of
approval
dd/mm/yyyy
18/10/2022
Cynthia Mukoko
Print Name
Signature

Page 6

Annual accounts for the year end 31 March 2022 Section C Notes to the accounts

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Active Horizons Charity No: 1134630
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Note 1: Basis of preparation

1. Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with (i) the Statement of Recommended Practice: Accounting and Reporting by 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, (ii) the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and (iii) the Charities Act 2011.

Note 2: Accounting policies 2.1 INCOME

Recognition of income Income is included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
 it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless
Offsetting required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income is recognised to the extent that the
charity has provided the specified goods or services as entitlement to the grant only
occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Government grants The charity has received government grants in the reporting period
Support costs The charity has incurred expenditure on support costs.
Volunteer help The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.

2.2 EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Governance and support
costs		 Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance
conditions		 Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions		 Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.

Page 7

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Active Horizons Charity No: 1134630
Annual accounts for the year end 31 March 2021
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Notes to the accounts (continued)

Deferred income

Creditors

Provisions for liabilities

No material item of deferred income has been included in the accounts.

The charity has creditors which are measured at settlement amounts less any trade

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date

2.3 ASSETS

Tangible fixed assets for use by charity

Debtors

These are capitalised if they can be used for more than one year, and are valued at cost. The depreciation rates and methods used are disclosed in note 9.2.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Note 3 Analysis of income

Donations and legacies:

TOTAL INCOME

Analysis Unrestricted
funds
Restricted
income funds		 Total funds
£		 Prior year
£
Donations and gifts 5,221 3,151 8,372 632
General grants provided by
government/other charities		 98,602 159,602 258,204 153,145
Total 103,823 162,753 266,576 153,777
Other 3,004 - 3,004 136
Total 3,004 - 3,004 136
106,827 162,753 269,580 153,913

Note 4 Analysis of receipts of government and other grants

Government
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other		 Total
London Borough Bexley
Trust for London
Description
City Bridge Trust
Orbit Group LTD
The London Community Foundation
Bulldog Trust
Groundwork UK
LandAid
Hoare Trustees
Garfield Weston Foundation
Open Society Foundation
PEABODY		 This year
Last year
£
£
62,260 10,000
7,500 7,500
37,800 67,745
30,000
-
- 500
28,320
-
23,332
-
- 29,100
- 10,000
40,792
-
8,700 9,050
19,500 19,250
258,204 153,145

Page 8

Charity No: 1134630

Active Horizons

Annual accounts for the year end 31 March 2022 Notes to the accounts (continued)

Note 5 Analysis of expenditure

Analysis Unrestricted
funds		 Unrestricted
funds		 Restricted
income
funds		 Restricted
income
funds		 Restricted
income
funds		 Total funds
£		 Prior year
£
Expenditure on Incurred seeking donations - - -
-
raising funds: Staging fundraising events
Incurred seeking grants
Total expenditure on raising funds - - -
-
Expenditure on Staff costs 39,001 43,666 82,666 32,965
charitable Volunteer expenses 1,770 2,555 4,325 8,126
activities Professional and consultancy 5,860 9,347 15,207 12,276
Project Activities 365 33,970 34,335 25,466
Education and training 24,378 65,336 89,714 24,277
Charitable donations - - - 966
Information and publications 10,602 440 11,042 1,332
Depreciation expense 3,934 - 3,934 2,882
Total expenditure on charitable
activities		 85,910 155,313 241,223 108,290
Other Accountancy fees 2,262 2,262 1,344
Rent and rates 156 156 148
Telephone and internet 62 62 682
Bank charges 105 105 72
IT Software and Consumables 1,818 2,126 3,943 3,527
Repairs and maintenance 3,800 3,800 9,197
Travel and subsistence 1,377 1,377 310
Postage and courier - - 10
Office expeneses and supplies 9,666 9,666 -
Total other expenditure 19,245 2,126 21,371 15,290
TOTAL EXPENDITURE 105,155 157,439 262,594 123,579
Note 6 Details of certain items of expenditure
Fees for examination of the accounts
This year
£		 Last year
£
Independent examiner’s fees 600 360
Other fees (for example: financial advice, consultancy, accountancy 1,662 984
7.1 Staff Costs
This year
£		 Last year
£
Salaries and wages 80,077 32,489
Pension costs (defined contribution scheme) 1,294 408
Staff training and other benefits 1,295 67
Total staff costs 82,666 32,965
7.2 Average head count in the year This year
Number		 Last year
Number
The parts of the charity in which the employees work Charitable Activities 5 3
Governance 2 2
Total 7 5

Page 9

Charity No: 1134630

Active Horizons Charity No: Annual accounts for the year end 31 March 2022 Notes to the accounts (continued)

Note 8 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 8.1 Cost or valuation

8.1 Cost or valuation
At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year		 Computer
equipment
Fixtures,
fittings and
equipment
Total
£
£
£
4,857 6,413 11,270
2,760 599 3,359
- - -
- - -
- - -
7,617 7,012 14,629
-

8.2 Depreciation and impairments

**Basis Straight Line Straight Line
** Rate
33%		 33%
At beginning of the year 1,268 4,170 5,438
Disposals - - -
Depreciation 2,539 1,395 3,934
Impairment - - -
Transfers* - - -
At end of the year 3,807 5,565 9,372
8.3 Net book value
Net book value at the beginning of the year 3,589 2,243 5,831
Net book value at the end of the year 3,810 1,447 5,257

Note 9 Cash at bank and in hand

Cash at bank and on hand

Note 10 Debtors

Analysis of debtors

Other debtors

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This year Last year
£ £
33,734 35,551
Total 33,734 35,551
Amounts falling due
within one year
This year Last year
£ £
14,824 -
Total 14,824 -
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Note 11 Creditors and accruals

Analysis of creditors

Other Creditors Taxation and social security Accruals

Amounts falling due Amounts falling due Amounts falling due
within one year
This year Last year
£ £
1,949 -
4,277 -
1,800 1,200
Total 8,027 1,200

Page 10

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Active Horizons Charity No: 1134630
Annual accounts for the year end 31 March 2022
Notes to the accounts (continued)
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Note 12 Charity funds

12.1 Details of material funds held and movements during the CURRENT reporting period

Fund Fund
balances balances
Type PE, EE
**R or UR ***		 Purpose and Restrictions brought
forward		 Income Expenditure Transfers Gains and
losses		 carried
forward
Fund names £ £ £ £ £ £
Increase participation and engagement
Main Fund R BME young people in Bexley 2,887 162,753 (157,439) - - 8,201
Other charitable activities, space rental &
Other funds UR administration 35,914 106,827 (105,155) - - 37,586
Total Funds 38,801 269,580 (262,594) - - 45,787

12.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund Fund
balances balances
Type PE, EE
**R or UR ***		 Purpose and Restrictions brought
forward		 Income Expenditure Transfers Gains and
losses		 carried
forward
Fund names £ £ £ £ £ £
Support BME young people with Autism
Main fund R and ADHD 7,669 84,050 (88,832) - - 2,887
Other charitable activities, space rental
Other funds UR and administration 798 69,863 (34,747) - - 35,914
Total Funds 8,467 153,913 (123,579) - - 38,801

12.3 Designated funds

Planned use Purpose of the designation

Amount

Promote active citizenship and Providing advice and assistance and organising programmes of physical, educational and other activities as a means of: (a) participation to disadvantaged young advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in people aged 13- 25 years particularly society as independent, mature and responsible individuals; (b) advancing education (c) providing recreational and leisure time from the black and minority ethnic activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, living in London borough of Bexley. infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.

8,201

Page 11