A Christian organisation supporting older people
FARNHAM ASSIST 2021 ANNUAL REPORT
Photo taken at 2021 Christmas Lunch for Pie & Pint
Annual Report and Financial Statements
For the year ended 31[st] December 2021
C O N T E N T S
Page
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Report from Chairman of Farnham ASSIST 2
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Financial Review for Year ending 31[st] December 2021 3
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Report from the Manager of Farnham ASSIST 2021
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4
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Report of the Independent Examiner
1
ASSIST Chairman’s Report 2021
Rodney Bates as sole employee of ASSIST began 2021 with a challenge. He had just taken over from June Trantom as manager and with nearly a year of no possibility of any communal activities due to covid, he had the task of getting it all working again.
The main challenges were to continue and develop the regular contact with clients and volunteers whilst keeping everyone safe, and to prepare for reopening of events in an ordered way following government regulations at all times.
The older folk continued to receive letters and “goodie bags” of interesting edible items on a monthly basis and weekly phone calls from volunteers.
Volunteers were contacted by regular zoom meetings to obtain their views and keep in contact.
Rodney also linked in to the Farnham connect group for sharing ideas and news. A slow opening of events was possible from April/May starting with small outdoor events progressing very slowly to the monthly lunches which began in September. Culminating in the special celebration Christmas lunches at both sites in December.
We recruited a new Activities Officer, Angela Weston who started in June and a Lunch Co-ordinator, Fiona Brooks who started in November.
We have had changes of Trustees. Chris Packwood moved away and Ken Wickenden retired. We have been pleased to welcome Rev. Sandy Clarke and Dr. Brian Capper to the board.
I would like to thank all those who have supported us financially through the year including Friends
of ASSIST, Pargiter Trust, Waverley Borough Council, and our Mayor, Councillor Alan Earwaker, for making us one of his Mayor’s charities, and all the other folk and organisations who have supported us. Without your help we could not function.
I am especially grateful to Rodney who has worked tirelessly through the year over and above his remit, to my fellow trustees especially Brian Kurton who picked up the treasurer post at short notice. It has been a very busy year for us all.
This has been a very challenging time but I feel that with Gods help, we have now renewed our strength and are able to offer our older folk a very good service.
Mary Riggs
2
Chair of the Board of Trustees Farnham ASSIST 31.05.2022
Financial Review for the Year ending December 31[st]
2021
For many organisations and charities, 2021 was a difficult year and we were no exception to that situation. For several months, the UK was in lockdown due to the COVID-19 pandemic and this particularly affected the clients of Farnham ASSIST, many of whom saw no-one for weeks at a time. As we went through the year, we were developing plans to carefully reopen our services and, from a financial perspective, we were very grateful that our income streams were largely maintained.
However, we knew that once our various services were restarted, we would need more resource than one part time manager. Equally, we did not want to commit the charity to ongoing costs, so we were able to bring in two part time staff on short term renewable contracts the cost of which was covered by Third Party funding. At the end of the year, there was a small 4% increase in our Net Assets, thanks to careful budgeting and the generous giving of our supporters. As a result, the Board feel the charity is in a good place, with the necessary resources, both financial and staffing, to face the challenges of 2022. We periodically review our reserves policy and the reserves currently stand at £20,175. The next major review of the policy is scheduled for Midsummer 2022. In accordance with charity good practice, we can report that the total amount of trustee donations made during 2021 was £1,130.
Like many small to medium sized charities, we use CAFBank as our main banker. Historically, CAFBank have had a special arrangement whereby their customers can use the facilities of HSBC to pay in funds, with no extra bank charges incurred. Sadly, the Farnham branch was converted to a “digital only” branch last year and only notes and cheques can be paid in, which gave us problems, as many clients pay us in cash for their lunches etc. The bank has subsequently decided to close the branch completely in the near future. As the nearest suitable branch is in Guildford (giving us several security and cost issues), we decided to open an account with Nat West which would be used for that purpose. Monies can then be transferred to our CAFBank account monthly.
I would like to record our thanks for the ongoing support that we receive from Waverley Borough Council, and the faithfulness and generosity of our Friends of ASSIST, the Town Mayor, our supporters, our donors, our wonderful volunteers and staff. We will continue to work together with
3
local Churches, Charitable Trusts, and other organisations as we strive to show God’s love to the older people in the Farnham area.
The Board would also like to extend its grateful thanks to Ken Wickenden, who was Treasurer of the charity from 2010 until September 23[rd] , 2021. His skills and advice over many years were invaluable. I took on the role of Treasurer on a holding basis from September 24[th] and I am pleased to announce that, subject to approval at the AGM, Dr Brian Capper will be taking over the role on a permanent basis from that date.
Brian Kurton Treasurer June 2022
Report from the Manager of Farnham ASSIST 2021
This was a transitional year for the Charity where the first six months meant that the Charity had to adapt to the national circumstances of the pandemic. During this time, we gave alternative provision and support by keeping contact with our clients through several activity bags that they could enjoy at home. Whilst this did not replace the human contact and friendship that we usually provide and sadly we did hear stories about the loneliness experienced during these challenging times, we were also encouraged by positive feedback received that we had made them feel valued. One of our many Easter delivery boxes are below and around 150 clients received goodie bags during this time. One of the joys during this period was personally delivering a goodie bag to our oldest client (104) and witnessing her delight at receiving this.
4
Our staff team and roles have also changed and I was pleased to welcome Angela Weston as our Activities Officer in June and Fiona Brooks as our Lunch Co-ordinator in November. Both are great assets to the charity and along with the support of our trustees and volunteers meant that we were able to establish a phased return of activities as restrictions began to loosen. This started with partnering with Farnham Maltings to provide “Doorstep Duets” where our clients could enjoy a short socially distanced performance and refreshments as a way of bringing people together after 15 months apart. The Falkner Court event is below.
Our regular groups of Pie and Pint, Ladies Lunch and Knit & Natter also began to return over the summer although after review, we decided not to restart Understanding Computers. Our befriending scheme which continued remotely throughout the pandemic also began to meet people in gardens and then eventually back in homes. As a charity, we had to constantly review and update all of our Covid procedures and vaccine policy to ensure safety for all.
Our community lunches did return on a phased basis only from September until our Lunch Co-ordinator was recruited but then returned to monthly events in Hale and in the Town Centre from December. The Christmas Party at the Memorial Hall was enjoyed as below…
5
Turning to Praise & Worship in care homes and Silver Service, neither of these activities restarted in 2021. Covid restrictions in both care homes and Churches and reduced staff time and volunteers for this area meant that neither of these activities were practical. However, we were (just) able to hold a Carol Service at Christmas which was enjoyed by those able to attend and where one of our clients powerfully shared the positive impact of our service to them. We were also not able to restart outings although these have now resumed in 2022 along with 4 planned Church Services.
In terms of numbers within the charity, we maintained very good client numbers at around 180 and despite a full volunteer audit after the pandemic, we had 99 registered volunteers at the end of the year. I would like to publicly thank all who served in any capacity whether in governance, washing up, cooking, serving, driving, befriending, activity leads or at any of our other events. In addition, we were pleased to welcome students from Frensham Heights School and their teacher who helped to serve and act as table hosts. Both the clients and the students really enjoyed the intergenerational mixing and we hope to encourage more of this.
Turning to fundraising, our model has been to receive income through a mixture of regular giving, gifts & donations, grants and fundraising events. Whilst the latter was impacted to some degree, we were still able to hold events in the second half of the year including a Community Quiz Night and a Flower Demonstration as pictured below.
6
We were also blessed to receive many generous gifts and donations during the year from individuals and organisations. In addition, I would also like to thank Waverley Borough Council, the Pargiter Trust, Cala Homes and Surrey Community Foundation for their grants during the year that all helped to ensure that our services and activities could continue. Finally, I would like to thank the Mayor of Farnham, Cllr Alan Earwaker, who kindly chose us to be one of his two Mayoral charities in May 2021 raising both funds and awareness of our work.
During 2021, Farnham ASSIST also played a wider role within a Loneliness Task Group that was established within Farnham during the pandemic and this work has continued into 2022.
Finally, as we draw the memories of 2021 to a close, it is a time to jointly celebrate the journey that took place. Along with every charity working in the pandemic, 2021 was a mixture of both challenge and delight but where the lives of many were positively impacted and a firm foundation given for 2022.
Rodney Bates Manager of Farnham ASSIST
7
A cheque presentation kindly donated by Walkfest in July 2021
Christmas Party 2021 with some impromptu carol singing…
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDED 31ST DECEMBER 2021
FARNHAM ASSIST
COMPANY LIMITED BY GUARANTEE
Registered Company Number 07114978 Registered Charity Number 1135187
Independent Examiners Ltd
2 Broadbridge Business Centre
Delling Lane Bosham West Sussex PO18 8NF
1
| FARNHAM ASSIST | |
|---|---|
| CONTENTS | |
| Page 3 | Legal and Administrative Information |
| Page 4 | Trustee Report |
| Page 5 | Statement of Financial Activities |
| Page 6 | Balance Sheet |
| Pages 7-10 | Notes to Financial Statements |
| Pages 11 | Independent Examiners Report to Trustee |
2
FARNHAM ASSIST
LEGAL AND ADMINISTRATIVE INFORMATION
1135187
CHARITY NUMBER 1135187 COMPANY NUMBER 07114978 START OF FINANCIAL YEAR 1st January 2021 END OF FINANCIAL YEAR 31st December 2021
DIRECTORS AT 31ST DEC 2021
Dr Mary Riggs (Chair) - appointed 10.10.13 Mrs Alexandra Burn-appointed 3.1.10 Mrs Margaret Daniels - appointed 19.7.11 Mr Brian Kurton - appointed 21.12.20 Rev Sandra Clarke - appointed 7.7.21 Dr Brian Capper - appointed 28.9.21 Mr Kenneth Wickenden - resigned 23.9.21 Mr Christopher Packwood - resigned 31.7.21
COMPANY SECRETARY
Rodney Bates
GOVERNING INSTRUMENT
Charitable Company limited by guarantee. Memorandum and Articles adopted and company incorporated on 3rd January 2010 as amended by special resolutions dated 2nd June 2015
CHARITABLE OBJECTS
The relief of older people who are in need in the Farnham area, particularly those who live alone or are housebound, by providing assistance, information, training, advice, befriending and physical and spiritual support, through which work the charity shows God's love for them.
REGISTERED OFFICE
7 St George's Yard Farnham Surrey GU9 7LW
PRIMARY BANKERS CAF Bank Ltd ME19 4JQ
INDEPENDENT EXAMINER
K Gomes Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
3
FARNHAM ASSIST
DIRECTORS' REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2021
The Directors present their report together with the financial statements of the Company for the year ended 31st December 2021. A more detailed report is available on the Charity Commission
web site by accessing the annual report and financial statements for year ended 31st December 2021 under Charity Registration No. 1135187.
Statement of Directors' responsibilities:
Company law requires the directors to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the company and of the profit or loss of the company during that period. In preparing those financial statements the directors are required to:
(i) select suitable accounting policies and then apply them consistently,
(ii) make judgements and estimates that are reasonable and prudent,
(iii) prepare financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In preparing this report the directors have taken advantage of special provisions of the Companies Act 2006 relating to small companies.
I approve the attached statement of financial activities and balance sheet for the year ended 31st December 2021, and confirm that I have made available all information necessary for its preparation.
Date :
Signed on behalf of the Board :
Name :
4
FARNHAM ASSIST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021
| Notes INCOME AND ENDOWMENTS FROM: Donations and Legacies 2 (a) Income from Charitable Activities 2 (b) Activities for Generating Funds 2 ( c) Investment Income 2 (d) TOTAL INCOME EXPENDITURE ON: Raising Funds 3a Charitable Activities 3b TOTAL EXPENDITURE NET INCOMING/ (OUTGOING) RESOURCES Total Funds Brought Forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2021 2020 £ £ £ £ 39,390 - 39,390 44,600 4,142 - 4,142 1,914 2,333 - 2,333 1,536 20 - 20 22 |
|---|---|
| 45,885 - 45,885 48,072 |
|
| 565 - 565 2,043 43,351 - 43,351 39,777 |
|
| 43,916 - 43,916 41,820 |
|
| 1,969 - 1,969 6,252 47,137 - 47,137 40,885 |
|
| 49,106 - 49,106 47,137 |
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 7 to 10 form part of these financial statements.
5
FARNHAM ASSIST
BALANCE SHEET AS AT 31ST DECEMBER 2021
| Notes Fixed Assets Tangible assets Current Assets Debtors 7 Cash at bank and in hand 6 Total Current Assets Creditors: Amounts falling due within one year 8 NET CURRENT ASSETS NET ASSETS Funds of the Charity General Funds Restricted Funds 4 Total Funds |
31-Dec 31-Dec Unrestricted Restricted 2021 2020 Funds Funds Total Total £ £ £ £ - - - - 2,965 - 2,965 3,186 47,045 - 47,045 44,856 |
|---|---|
| 50,010 - 50,010 48,042 |
|
| 904 - 904 905 49,106 - 49,106 47,137 |
|
| 49,106 - 49,106 47,137 |
|
| 49,106 - 49,106 47,137 - - - - |
|
| 49,106 - 49,106 47,137 |
For the year ending 31st December 2021 the Company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
Approved by the Directors on :
Signed on their behalf by :
Name :
6
FARNHAM ASSIST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
1. ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
1.1 Basis of Preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements are prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)). Advantage has been taken of the exemption under FRS 102 1A for smaller charities not to prepare a statement of cash flows.
1.2 Income
All incoming resources are included in the Statement of Financial Activities when the charity has entitlement to the funds, certainty of receipt and the amount can be quantified with reasonable accuracy.
Donated assets and services are included at their estimated open market valuation. No income is recognised where there is no financial cost borne by a third party.
1.3 Investment Income
This is included in the accounts when receivable.
1.4 Expenditure
Expenditure is included when incurred. Costs which are identified as relating to restricted projects are allocated directly to those activities. Costs which relate to the general running of the charity are allocated against unrestricted funds, and within the statement of financial activities these expenses are shown as costs of raising funds and charitable activities - which include support costs and governance costs (relating to the charity's compliance with constitutional and statutory requirements).
1.5 Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
1.6 Funds
Restricted funds are funds subject to specific conditions imposed by donors as to how they may be used.
Unrestricted funds are those which are not subject to any special restrictions and they can be used as the Trustees decide. Designated funds are part of unrestricted funds and are amounts the Trustees have set aside to cover particular expenditure.
1.7 Volunteer Help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
1.8 Changes in Accounting policies and previous accounts
There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts.
7
FARNHAM ASSIST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
2. INCOME
| a) Donations and Legacies Gifts & Donations Gift Aid b) Charitable Activities Fundraising Activities c) Activities for Generating Funds Events Income d) Investment Income Interest 3. EXPENDITURE ON: Notes a) Raising Funds Event Costs |
UnrestrictedRestricted TOTAL TOTAL Funds Funds 2021 2020 £ £ £ £ 38,617 - 38,617 39,794 773 - 773 4,806 |
|---|---|
| 39,390 - 39,390 44,600 |
|
| 4,142 - 4,142 1,914 |
|
| 4,142 - 4,142 1,914 |
|
| 2,333 - 2,333 1,536 |
|
| 2,333 - 2,333 1,536 |
|
| 20 - 20 22 |
|
| 20 - 20 22 |
|
| Unrestricted Restricted TOTAL TOTAL Funds Funds 2021 2020 £ £ £ £ 565 - 565 2,043 |
|
| 565 - 565 2,043 |
8
FARNHAM ASSIST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
b) Charitable Activities
| Bank Charges Telephone/Communications Energy Gifts Given Insurance Office Expenses Office Rent and Rates Event costs Lunch costs Postage, printing and stationery Professional Fees Repairs and Renewals Room Hire Travel costs Volunteer and Staff Costs Wages and Social Security Costs 5 |
112 - 112 60 963 - 963 1,123 452 - 452 662 54 - 54 275 881 - 881 1,019 1,944 - 1,944 1,404 7,893 - 7,893 7,122 946 - 946 - 1,769 - 1,769 610 1,070 - 1,070 467 1,476 - 1,476 1,917 - - - 387 - - - 379 200 - 200 - 17 - 17 204 25,575 - 25,575 24,148 |
|---|---|
| 43,351 - 43,351 39,777 |
4. RESTRICTED FUNDS
The charity has no restricted funds at present.
5. STAFF COSTS
| Total staff costs were: Wages and Salaries Pension Costs |
Total 31-Dec-21 £ 25,121 454 25,575 |
Total 31-Dec-20 £ 24,042 106 |
|---|---|---|
| 24,148 |
No employee earned more than £60,000 during the period. The average full time equivalent number of staff employed by the charity during the period was:
| Support | Total 31-Dec-21 No. 1 1 |
Total 31-Dec-20 No. 1 |
|---|---|---|
| 1 |
9
FARNHAM ASSIST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
| 6. CASH AT BANK AND IN HAND | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|
| Fund | Fund | **31-Dec-21 ** | 31-Dec-20 | |
| £ | £ | £ | £ | |
| Scottish Widows | 20,194 | - | 20,194 | 20,175 |
| NatWest | 2,205 | - | 2,205 | 0 |
| Gold Account | 16,773 | - | 16,773 | 6,072 |
| Cash Account | 7,823 | - | 7,823 | 18,571 |
| Petty Cash | 50 | - | 50 | 38 |
| 47,045 | - | 47,045 | 44,856 | |
| 7. DEBTORS AND PREPAYMENTS | ||||
| Gift Aid Recoverable | 1,965 | - | 1,965 | 2,186 |
| Prepayments | 1,000 | - | 1,000 | 1,000 |
| 2,965 | - | 2,965 | 3,186 | |
| 8. CREDITORS ACCRUALS AND DEFERRED | ||||
| INCOME: AMOUNTS FALLING DUE WITHIN | ||||
| ONE YEAR | ||||
| NEST Pension | 4 | - | 4 | 5 |
| Accruals | 0 | - | 0 | 0 |
| Independent Examiners Fees | 900 | - | 900 | 900 |
| 904 | - | 904 | 905 |
9. TRUSTEES AND OTHER RELATED PARTIES
No payments were made to trustees or any other person connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
10. RISK ASSESSMENT
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
11. PUBLIC BENEFIT
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
10
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the Directors of Farnham Assist on the accounts for the year ended 31st December 2021 set out on pages 4 to 10.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required and Section 144(2) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for an independent examination, It is my responsibility to:
-
examine the accounts under section 145 of the Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 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 Commissioners. An examination includes a review of the accounting records kept by the organisation 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 the 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.
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 trustees have not met the requirements to ensure that:
-
proper accounting records are kept (in accordance with section 130 of the Act); and
-
accounts are prepared which agree with the accounting records and comply with the accounting
-
requirements of the Act; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K Gomes MAAT Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Signed: Bosham W. Sussex PO18 8NF Dated: 8.6.22
11
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDED 31ST DECEMBER 2021
FARNHAM ASSIST
COMPANY LIMITED BY GUARANTEE
Registered Company Number 07114978 Registered Charity Number 1135187
Independent Examiners Ltd
2 Broadbridge Business Centre
Delling Lane Bosham West Sussex PO18 8NF
1
| FARNHAM ASSIST | |
|---|---|
| CONTENTS | |
| Page 3 | Legal and Administrative Information |
| Page 4 | Trustee Report |
| Page 5 | Statement of Financial Activities |
| Page 6 | Balance Sheet |
| Pages 7-10 | Notes to Financial Statements |
| Pages 11 | Independent Examiners Report to Trustee |
2
FARNHAM ASSIST
LEGAL AND ADMINISTRATIVE INFORMATION
1135187
CHARITY NUMBER 1135187 COMPANY NUMBER 07114978 START OF FINANCIAL YEAR 1st January 2021 END OF FINANCIAL YEAR 31st December 2021
DIRECTORS AT 31ST DEC 2021
Dr Mary Riggs (Chair) - appointed 10.10.13 Mrs Alexandra Burn-appointed 3.1.10 Mrs Margaret Daniels - appointed 19.7.11 Mr Brian Kurton - appointed 21.12.20 Rev Sandra Clarke - appointed 7.7.21 Dr Brian Capper - appointed 28.9.21 Mr Kenneth Wickenden - resigned 23.9.21 Mr Christopher Packwood - resigned 31.7.21
COMPANY SECRETARY
Rodney Bates
GOVERNING INSTRUMENT
Charitable Company limited by guarantee. Memorandum and Articles adopted and company incorporated on 3rd January 2010 as amended by special resolutions dated 2nd June 2015
CHARITABLE OBJECTS
The relief of older people who are in need in the Farnham area, particularly those who live alone or are housebound, by providing assistance, information, training, advice, befriending and physical and spiritual support, through which work the charity shows God's love for them.
REGISTERED OFFICE
7 St George's Yard Farnham Surrey GU9 7LW
PRIMARY BANKERS CAF Bank Ltd ME19 4JQ
INDEPENDENT EXAMINER
K Gomes Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
3
FARNHAM ASSIST
DIRECTORS' REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2021
The Directors present their report together with the financial statements of the Company for the year ended 31st December 2021. A more detailed report is available on the Charity Commission
web site by accessing the annual report and financial statements for year ended 31st December 2021 under Charity Registration No. 1135187.
Statement of Directors' responsibilities:
Company law requires the directors to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the company and of the profit or loss of the company during that period. In preparing those financial statements the directors are required to:
(i) select suitable accounting policies and then apply them consistently,
(ii) make judgements and estimates that are reasonable and prudent,
(iii) prepare financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In preparing this report the directors have taken advantage of special provisions of the Companies Act 2006 relating to small companies.
I approve the attached statement of financial activities and balance sheet for the year ended 31st December 2021, and confirm that I have made available all information necessary for its preparation.
Date :
Signed on behalf of the Board :
Name :
4
FARNHAM ASSIST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021
| Notes INCOME AND ENDOWMENTS FROM: Donations and Legacies 2 (a) Income from Charitable Activities 2 (b) Activities for Generating Funds 2 ( c) Investment Income 2 (d) TOTAL INCOME EXPENDITURE ON: Raising Funds 3a Charitable Activities 3b TOTAL EXPENDITURE NET INCOMING/ (OUTGOING) RESOURCES Total Funds Brought Forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2021 2020 £ £ £ £ 39,390 - 39,390 44,600 4,142 - 4,142 1,914 2,333 - 2,333 1,536 20 - 20 22 |
|---|---|
| 45,885 - 45,885 48,072 |
|
| 565 - 565 2,043 43,351 - 43,351 39,777 |
|
| 43,916 - 43,916 41,820 |
|
| 1,969 - 1,969 6,252 47,137 - 47,137 40,885 |
|
| 49,106 - 49,106 47,137 |
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 7 to 10 form part of these financial statements.
5
FARNHAM ASSIST
BALANCE SHEET AS AT 31ST DECEMBER 2021
| Notes Fixed Assets Tangible assets Current Assets Debtors 7 Cash at bank and in hand 6 Total Current Assets Creditors: Amounts falling due within one year 8 NET CURRENT ASSETS NET ASSETS Funds of the Charity General Funds Restricted Funds 4 Total Funds |
31-Dec 31-Dec Unrestricted Restricted 2021 2020 Funds Funds Total Total £ £ £ £ - - - - 2,965 - 2,965 3,186 47,045 - 47,045 44,856 |
|---|---|
| 50,010 - 50,010 48,042 |
|
| 904 - 904 905 49,106 - 49,106 47,137 |
|
| 49,106 - 49,106 47,137 |
|
| 49,106 - 49,106 47,137 - - - - |
|
| 49,106 - 49,106 47,137 |
For the year ending 31st December 2021 the Company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
Approved by the Directors on :
Signed on their behalf by :
Name :
6
FARNHAM ASSIST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
1. ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
1.1 Basis of Preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements are prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)). Advantage has been taken of the exemption under FRS 102 1A for smaller charities not to prepare a statement of cash flows.
1.2 Income
All incoming resources are included in the Statement of Financial Activities when the charity has entitlement to the funds, certainty of receipt and the amount can be quantified with reasonable accuracy.
Donated assets and services are included at their estimated open market valuation. No income is recognised where there is no financial cost borne by a third party.
1.3 Investment Income
This is included in the accounts when receivable.
1.4 Expenditure
Expenditure is included when incurred. Costs which are identified as relating to restricted projects are allocated directly to those activities. Costs which relate to the general running of the charity are allocated against unrestricted funds, and within the statement of financial activities these expenses are shown as costs of raising funds and charitable activities - which include support costs and governance costs (relating to the charity's compliance with constitutional and statutory requirements).
1.5 Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
1.6 Funds
Restricted funds are funds subject to specific conditions imposed by donors as to how they may be used.
Unrestricted funds are those which are not subject to any special restrictions and they can be used as the Trustees decide. Designated funds are part of unrestricted funds and are amounts the Trustees have set aside to cover particular expenditure.
1.7 Volunteer Help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
1.8 Changes in Accounting policies and previous accounts
There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts.
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FARNHAM ASSIST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
2. INCOME
| a) Donations and Legacies Gifts & Donations Gift Aid b) Charitable Activities Fundraising Activities c) Activities for Generating Funds Events Income d) Investment Income Interest 3. EXPENDITURE ON: Notes a) Raising Funds Event Costs |
UnrestrictedRestricted TOTAL TOTAL Funds Funds 2021 2020 £ £ £ £ 38,617 - 38,617 39,794 773 - 773 4,806 |
|---|---|
| 39,390 - 39,390 44,600 |
|
| 4,142 - 4,142 1,914 |
|
| 4,142 - 4,142 1,914 |
|
| 2,333 - 2,333 1,536 |
|
| 2,333 - 2,333 1,536 |
|
| 20 - 20 22 |
|
| 20 - 20 22 |
|
| Unrestricted Restricted TOTAL TOTAL Funds Funds 2021 2020 £ £ £ £ 565 - 565 2,043 |
|
| 565 - 565 2,043 |
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FARNHAM ASSIST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
b) Charitable Activities
| Bank Charges Telephone/Communications Energy Gifts Given Insurance Office Expenses Office Rent and Rates Event costs Lunch costs Postage, printing and stationery Professional Fees Repairs and Renewals Room Hire Travel costs Volunteer and Staff Costs Wages and Social Security Costs 5 |
112 - 112 60 963 - 963 1,123 452 - 452 662 54 - 54 275 881 - 881 1,019 1,944 - 1,944 1,404 7,893 - 7,893 7,122 946 - 946 - 1,769 - 1,769 610 1,070 - 1,070 467 1,476 - 1,476 1,917 - - - 387 - - - 379 200 - 200 - 17 - 17 204 25,575 - 25,575 24,148 |
|---|---|
| 43,351 - 43,351 39,777 |
4. RESTRICTED FUNDS
The charity has no restricted funds at present.
5. STAFF COSTS
| Total staff costs were: Wages and Salaries Pension Costs |
Total 31-Dec-21 £ 25,121 454 25,575 |
Total 31-Dec-20 £ 24,042 106 |
|---|---|---|
| 24,148 |
No employee earned more than £60,000 during the period. The average full time equivalent number of staff employed by the charity during the period was:
| Support | Total 31-Dec-21 No. 1 1 |
Total 31-Dec-20 No. 1 |
|---|---|---|
| 1 |
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FARNHAM ASSIST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
| 6. CASH AT BANK AND IN HAND | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|
| Fund | Fund | **31-Dec-21 ** | 31-Dec-20 | |
| £ | £ | £ | £ | |
| Scottish Widows | 20,194 | - | 20,194 | 20,175 |
| NatWest | 2,205 | - | 2,205 | 0 |
| Gold Account | 16,773 | - | 16,773 | 6,072 |
| Cash Account | 7,823 | - | 7,823 | 18,571 |
| Petty Cash | 50 | - | 50 | 38 |
| 47,045 | - | 47,045 | 44,856 | |
| 7. DEBTORS AND PREPAYMENTS | ||||
| Gift Aid Recoverable | 1,965 | - | 1,965 | 2,186 |
| Prepayments | 1,000 | - | 1,000 | 1,000 |
| 2,965 | - | 2,965 | 3,186 | |
| 8. CREDITORS ACCRUALS AND DEFERRED | ||||
| INCOME: AMOUNTS FALLING DUE WITHIN | ||||
| ONE YEAR | ||||
| NEST Pension | 4 | - | 4 | 5 |
| Accruals | 0 | - | 0 | 0 |
| Independent Examiners Fees | 900 | - | 900 | 900 |
| 904 | - | 904 | 905 |
9. TRUSTEES AND OTHER RELATED PARTIES
No payments were made to trustees or any other person connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
10. RISK ASSESSMENT
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
11. PUBLIC BENEFIT
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
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INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the Directors of Farnham Assist on the accounts for the year ended 31st December 2021 set out on pages 4 to 10.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required and Section 144(2) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for an independent examination, It is my responsibility to:
-
examine the accounts under section 145 of the Act;
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to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act, and;
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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 Commissioners. An examination includes a review of the accounting records kept by the organisation 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 the 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.
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:
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proper accounting records are kept (in accordance with section 130 of the Act); and
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accounts are prepared which agree with the accounting records and comply with the accounting
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requirements of the Act; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K Gomes MAAT Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Signed: Bosham W. Sussex PO18 8NF Dated: 8.6.22
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