# **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:
- Young people’s participation in decision making processes;
- Youth Leadership and Development;
- Business enterprise start up training;
- Youth mentoring;
- Community cohesion and cultural integration; and
- Employment Support.
## **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.
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||**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:
- the accounting records were not kept in accordance with section 130 of the
- Charities Act; or
- the accounts did not accord with the accounting records; or
- **Independent examiner's** the accounts did not comply with the applicable requirements concerning **statement** the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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
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**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|
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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.|
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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|
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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
**----- Start of picture text -----**
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 -
**----- End of picture text -----**
## **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)
**----- End of picture text -----**
## **Note 12 Charity funds**
## **12.1 Details of material funds held and movements during the CURRENT 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**|||||**£**|**£**|**£**|**£**||**£**|**£**|
||||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