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2023-01-31-accounts

Charity Number 1140548

Help, Education and Resources to Bring Everyone All Together

Trustees’ Report and Unaudited Financial Statements 31[st] January 2023

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

The trustees present their report and accounts for the year ended 31[st] January 2023. The accounts comply with the requirements of the Charities Act 2011, the trust deed, Financial Reporting Standard 102 and follow the recommendations in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102A) (effective 2 February 2016).

Public Benefit

The trustees have had due regard to the Charity Commission guidance on public benefit reporting in deciding what activities the charity should undertake. The remainder of this report illustrates the activities undertaken to support the public benefit requirement.

Reference and Administrative Information

Charity Name

Help, education and resources to bring everyone all together

Working Name

Heartbeat

Charity Number

1140548

Charity Trustees

Eric Southwick James Collings Deborah Ebdy Ruth Watson

Registered Office

51 The Avenue Seaham County Durham SR7 0DH

Principal Address

Independent Methodist Church Stanley Street Seaham County Durham SR7 0AU

Bankers

Barclays Bank plc North Terrace Seaham County Durham SR7 7HT

Independent Examiner

Sandra Nicholson 8 Westgate Silksworth Sunderland SR3 1BD

1

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Structure and Organisation

Organisation

The charity was formed on 1[st] February 2011 and registered with the Charity Commission on 22[nd] February 2011. The charity was formed with a constitution which established its objects and powers and determines the way that it is governed which was revised on 2[nd] May 2016. The charity is managed by the trustees who form the Executive Committee which meets regularly to consider the progress of the charity and to consider its future direction and activities. The day-to-day operation of the charity is delegated to the Community Development Worker who is supported by a group of volunteers.

Trustee Appointments

The Executive Committee consists of not less than 3 and not more than 10 members nominated by Stanley Street Independent Methodist Church, Seaham elected at the annual general meeting who shall hold office from the conclusion of that meeting;

The Executive Committee may in addition appoint not more than 5 co-opted members but no-one may be appointed as a co-opted member if as a result, more than one third of the members of the Executive Committee would be co-opted members. Each appointment of a co-opted member shall be made at a special meeting of the Executive Committee and shall take effect from the end of that meeting unless the appointment is to fill a place which has not then been vacated in which case the appointment shall run from the date when the post becomes vacant.

All trustees are inducted into the policies and procedures of the charity undertaking training to ensure they are well equipped to fulfil their duties.

Related Organisations

The charity operates from the premises of Stanley Street Independent Methodist Church, Seaham, which also appoints members of the Executive Committee. The charity is grateful for the use of facilities and the support which it receives from Stanley Street Independent Methodist Church, Seaham.

Risk Management

The Trustees have conducted their own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Significant external risks to funding are subject to regular review to identify funding sources up to a year ahead of requirements and where sources are due to cease, to obtain new sources of finance to continue the work of the charity. Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed to ensure they still meet the needs of the charity.

Objectives and Activities

Charitable Objects

The charity has the following objects:

To promote the benefit of the inhabitants of Seaham and surrounding areas, without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and other leisure time occupation with the objects of improving the conditions of life for the said inhabitants.

The charity operates within the area of Seaham and its environs.

2

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Faith Ethos Statement

Heartbeat is inspired by the Christian faith and seeks to run activities that express its values. At the core of this is a commitment to be inclusive, open and non-discriminatory to staff, volunteers and service users of all faiths and those of none.

Aims

The way in which the charity seeks to achieve its objectives is as follows:

Parents and young children: Many local parents face poverty and hardship in bringing up their children and are isolated by their personal circumstances, so we aim to support them in whatever way necessary through:

Children and young people: All of our activities with children and young people centre around raising their aspirations and expectations that will empower them to make positive lifestyle choices. Many local young people are restricted by their circumstances, family history and lack of achievement. We provide:

Older and isolated individuals: Many elderly people and those with health problems or disabilities are isolated by their economic and social disadvantage. We aim to improve people’s lives through:

Achievements and Performance

Review of the Period

It has been another difficult year for Heartbeat as the work has again had to adapt and develop at speed to cope with the changing events and challenges following the impact of the Coronavirus pandemic. The need to evolve has been evidenced by changing patterns of behaviour amongst those individuals and groups that the charity is seeking to assist. Those who use the services have become more irregular in their attendance at events, even when people have committed to attend special events there is a much higher drop-out rate which has made it harder to plan and prepare for activities.

3

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Achievements and Performance (continued)

Review of the Period (continued)

The Day Centres which were visited prior to the lack downs have not reopened and some schools have been less willing to have visitors. The Sing-a-long Group has been able to bring a much needed boost to the morale of the residents of a number of Care Homes with concerts, initially in the open-air.

The Parent and Toddler Groups have been impacted by changing patterns of attendance although there have been a number of successful special events where a mixture of crafts, storytelling and food have brought families together to enable quality time together.

Financial Review

At 31[st] January 2023 Heartbeat had funds totalling £60,990 (2022: £58,254), having raised £39,364 (2022: £41,530) as detailed in the notes to the accounts and spent £36,628 (2022: £43,583) during the year as set out in the notes to the accounts. Of this the unrestricted funds totalled £47,781 (2022: £46,141), having raised £16,364 (2022: £25,530) as detailed in the notes to the accounts and spent £14,724 (2022: £23,818) during the year as set out in the notes to the accounts.

Volunteer Support

The charity is reliant on the support of its volunteers to achieve its objects; the work of volunteers is invaluable.

Reserves Policy

The charity has limited funds and therefore operates without large reserves. At 31[st] January 2023 there were unrestricted reserves of £47,781 (2022: £46,141) which represents approximately fifteen months (2022: thirteen months) of operational expenses. The trustees believe that the cash reserves of the charity should be approximately six to twelve months’ worth of the operating expenses which would amount to between £18,300 and £36,600. The trustees are satisfied that charity’s funds are within this range allowing them to plan to the for the future with confidence.

Plans for Future Periods

The needs of the community have significant and we continue to look to be flexible in creating opportunities and adapting activities to tackle those needs as they become apparent.

4

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Responsibilities of the Trustees

Charity law requires the trustees to prepare financial statements for each financial period, which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the trustees

Deborah Ebdy

Date: 30[th] November 2023

5

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Independent Examiner’s Report to the Members of Help, Education and Resources to Bring Everyone All Together

I report on the accounts of the charity for the year ended 31[st] January 2023, which are set out on pages 7 to 15.

Respective responsibilities of trustees and examiner

The charity’s trustees 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) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the 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:

Sandra Nicholson 8 Westgate Avenue Silksworth Sunderland SR3 1BD Date: 30[th] November 2023

6

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Statement of Financial Activities For the year ended 31[st] January 2023

Notes
£
Income and endowments from:
Donations and legacies
3
9,915
Charitable activities
4
6,428
Investments
5
21
Other income
6
-
Total
16,364
Expenditure on:
Raising funds
7
-
Charitable activities
8
14,724
Total
14,724
Net income
1,640
Net movement in funds
1,640
Reconciliation of Funds
Total funds brought forward
46,141
Total funds carried forward
13
47,781
Unrestricted
funds
Notes
£
Income and endowments from:
Donations and legacies
3
9,915
Charitable activities
4
6,428
Investments
5
21
Other income
6
-
Total
16,364
Expenditure on:
Raising funds
7
-
Charitable activities
8
14,724
Total
14,724
Net income
1,640
Net movement in funds
1,640
Reconciliation of Funds
Total funds brought forward
46,141
Total funds carried forward
13
47,781
Unrestricted
funds
£
23,000
-
-
-


Restricted
funds
Total
2023
Total
2022
£
£
32,915
28,776
6,428
3,754
21
9
-
8,991
16,364 23,000 39,364
41,530
-
14,724
-
21,904
-
7,524
36,628
36,059
14,724 21,904 36,628
43,583
1,640 1,096 2,736
(2,053)
1,640
46,141
1,096
12,113
2,736
(2,053)
58,254
60,307
47,781 13,209 60,990
58,254

The notes on pages 9 to 15 form part of these accounts.

7

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Balance Sheet As at 31[st] January 2023

Notes
Current assets
Debtors
10
Cash at bank and in hand
Total current assets
Current Liabilities
Creditors: Amounts falling due within
one year
11
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
13
Unrestricted income funds
13
Total unrestricted funds
Total charity funds
£
479
69,025
£
£
£
466
82,261
82,727
24,473
60,990
58,254
60,990
58,254
12,113
46,141
60,990
58,254
60,990
58,254
2022
2023
69,504
8,514
13,209
47,781

The accounts were approved by the trustees and signed on their behalf by:

James Collings

Date: 30[th] November 2023

The notes on pages 9 to 15 form part of these accounts.

8

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Notes to the accounts

1 Accounting policies

2 Taxation

The charity is exempt from taxation on its income and gains where they are applied for charitable purposes. Irrecoverable VAT is included in the cost of the goods or services on which it was charged.

9

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Notes to the accounts (Continued)

£
29th May 1961 Charitable Trust
-
Angela Gallagher Memorial Fund
-
Ballinger Charitable Trust
7,000
Barbour Foundation
-
Barleycorn Trust
-
Chapman Charitable Trust
-
Fitton Trust
-
Hedley Denton Charitable Trust
-
Joseph Strong Frazer Trust
1,000
Marsh Christian Trust
-
Matthew Wrightson Charitable Trust
-
Miscellaneous donations
1,415
N Smith Charitable Settlement
-
Percy Hedley 1990 Charitable Trust
-
Siddons Charitable Trust
-
Sobell Foundation
-
The Archer Trust
-
The Leslie and Lilian Manning Trust
500
Vendervell Foundation
-
Total
9,915
Unrestricted
funds
£
29th May 1961 Charitable Trust
-
Angela Gallagher Memorial Fund
-
Ballinger Charitable Trust
7,000
Barbour Foundation
-
Barleycorn Trust
-
Chapman Charitable Trust
-
Fitton Trust
-
Hedley Denton Charitable Trust
-
Joseph Strong Frazer Trust
1,000
Marsh Christian Trust
-
Matthew Wrightson Charitable Trust
-
Miscellaneous donations
1,415
N Smith Charitable Settlement
-
Percy Hedley 1990 Charitable Trust
-
Siddons Charitable Trust
-
Sobell Foundation
-
The Archer Trust
-
The Leslie and Lilian Manning Trust
500
Vendervell Foundation
-
Total
9,915
Unrestricted
funds
£
3,000
-
-
-
-
-
-
-
-
-
-
15,000
-
-
-
5,000
-
-
-


Restricted
funds
Total
2023
Total
2022
£
£
3,000
3,000
-
1,000
7,000
7,000
-
5,000
-
1,000
-
400
-
250
-
500
1,000
1,000
-
700
-
500
16,415
176
-
500
-
500
-
250
5,000
5,000
-
1,000
500
-
-
1,000
9,915 23,000 32,915
28,776
Income and endowments from charitable activities Income and endowments from charitable activities
£
Lunch Club fees
1,696
Junior Youth Club subscriptions
174
Tuckshop
99
Toddlers subscriptions
993
Special Events and other group fees
953
Sing-a-long Group subscriptions
1,339
Crafty Coffee fees
354
After School Club
344
African Drum Club
-
Excursions
476
Total
6,428
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-


Restricted
funds
Total
2023
Total
2022
£
£
1,696
1,357
174
263
99
196
993
605
953
-
1,339
504
354
334
344
454
-
41
476
-
6,428 - 6,428
3,754

10

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Notes to the accounts (Continued)

5
Income and endowments from investments

6 Income and endowments from investments
7
Expenditure on raising funds
£
£
Bank interest
21
-
Unrestricted
funds
Restricted
funds
£
£
Grants - Coronavirus Job Retention Scheme
-
-
Unrestricted
funds
Restricted
funds
£
£
Fundraiser's fees
-
-
Unrestricted
funds
Restricted
funds
£
-


Restricted
funds
£
-


Restricted
funds
£
-


Restricted
funds
Total
2023
Total
2022
£
£
21
9
Total
2023
Total
2022
£
£
-
8,991
Total
2023
Total
2022
£
£
-
7,524
£
-


Restricted
funds
£
-


Restricted
funds

11

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Notes to the accounts (Continued)

8 Expenditure on charitable expenditure

Unrestricted
Expenditure on:
Charitable activities
Salaries
Rent
Insurance
Printing and publicity costs
Youth Club and After
School Club expenses
Expenses for other
activities, resources &
equipment
Total
Restricted
Expenditure on:
Charitable activities
Salaries
Rent
Lunch Club expenses
Youth Club and After
School Club expenses
Excursion costs
Total
Expenses for other
activities, resources &
equipment
£
13,095
-
-
-
-
-
Staff
costs
£
-
800
466
9
-
-
Support
costs
£
-
-
-
-
117
237
354
£
-
-
1,271
3
1,791
575
3,640
Other
direct costs
Other
direct
costs
Total
funds 2022
£
£
13,095
10,824
800
4,000
466
466
9
115
117
192
237
697
14,724
16,294
Total funds
2022
£
£
14,264
17,312
4,000
800
1,271
681
3
51
1,791
870
575
51
21,904
19,765
Total funds
2023
Total
funds 2023
13,095 1,275
£
14,264
-
-
-
-
-
Staff costs
£
-
4,000
-
-
-
-
Support
costs
14,264 4,000

12

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Notes to the accounts (Continued)

9 Trustee and employee information

No trustee received remuneration during the year, and no trustee was reimbursed expenses during the period, please see note 15 for details of related party transactions.

No employee received emoluments in excess of £60,000 during the period. Employee costs during the period were:

The charity has three employees for most of the year, the average full time equivalent
number of people employed during the period was as follows:
10 Debtors
11 Creditors: Amounts falling due within one year
2023
2022
£
£
Salaries
22,001
22,779
Pension contributions
5,357
5,357
27,358
28,136
2023
2022
FTE
FTE
Community Development Workers
0.80
0.90
2023
2022
£
£
Prepayments
479
466
479
466
2023
2022
£
£
Other taxation and social security costs
351
168
Accruals
663
605
Deferred income
7,500
23,700
8,514
24,473
The charity has three employees for most of the year, the average full time equivalent
number of people employed during the period was as follows:
10 Debtors
11 Creditors: Amounts falling due within one year
2023
2022
£
£
Salaries
22,001
22,779
Pension contributions
5,357
5,357
27,358
28,136
2023
2022
FTE
FTE
Community Development Workers
0.80
0.90
2023
2022
£
£
Prepayments
479
466
479
466
2023
2022
£
£
Other taxation and social security costs
351
168
Accruals
663
605
Deferred income
7,500
23,700
8,514
24,473
The charity has three employees for most of the year, the average full time equivalent
number of people employed during the period was as follows:
10 Debtors
11 Creditors: Amounts falling due within one year
2023
2022
£
£
Salaries
22,001
22,779
Pension contributions
5,357
5,357
27,358
28,136
2023
2022
FTE
FTE
Community Development Workers
0.80
0.90
2023
2022
£
£
Prepayments
479
466
479
466
2023
2022
£
£
Other taxation and social security costs
351
168
Accruals
663
605
Deferred income
7,500
23,700
8,514
24,473
The charity has three employees for most of the year, the average full time equivalent
number of people employed during the period was as follows:
10 Debtors
11 Creditors: Amounts falling due within one year
2023
2022
£
£
Salaries
22,001
22,779
Pension contributions
5,357
5,357
27,358
28,136
2023
2022
FTE
FTE
Community Development Workers
0.80
0.90
2023
2022
£
£
Prepayments
479
466
479
466
2023
2022
£
£
Other taxation and social security costs
351
168
Accruals
663
605
Deferred income
7,500
23,700
8,514
24,473
8,514
24,473

The deferred income related to grants received in advance for future years and will therefore be released to the Statement of Financial Activities over those periods.

12 Analysis of net assets between unrestricted and restricted funds

Restricted funds
Current assets
Unrestricted funds
Current assets
2023
2022
£
£
13,209
12,113
47,781
46,141
60,990
58,254

13

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Notes to the accounts (Continued)

13 Funds

Funds
Restricted funds
Salary fund
Outings and trips fund
Older and isolated
individuals fund
Young people &
children's activities
fund
Unrestricted funds
General fund
£
4,000
690
6,449
974
At 1
February
2022
£
-
-
14,000
9,000
Incoming
resources
£
(4,000)
(690)
(13,403)
(3,811)
(21,904)
(14,724)
(36,628)
Outgoing
resources
Transfers
£
£
-
-
-
-
-
7,046
-
6,163
-
13,209
-
47,781
-
60,990
At
31January
2023
12,113 23,000
46,141 16,364
58,254 39,364

Purposes of restricted funds

Outings and trips fund The donors to this fund have specified that their contributions are to be used for outings and trips.

Older and isolated Individuals fund

Young people & children’s activities fund

The donors to this fund have specified that their contributions are to be used to provide activities and facilities for older and isolated individuals.

The donors to this fund have specified that their contributions are to be used to provide activities and facilities for young people and children.

14

Help, Education And Resources To Bring Everyone All Together Trustees’ Report and Financial Statements 31[st] January 2023

Notes to the accounts (Continued)

14 Comparative Statement of Financial Activities By Fund Type

£
Income and endowments from:
Donations and legacies
12,776
Charitable activities
3,754
Investments
9
Other income
8,991
Total
25,530
Expenditure on:
Raising funds
7,524
Charitable activities
16,294
Total
23,818
Net income
1,712
Unrestricted
funds
£
Income and endowments from:
Donations and legacies
12,776
Charitable activities
3,754
Investments
9
Other income
8,991
Total
25,530
Expenditure on:
Raising funds
7,524
Charitable activities
16,294
Total
23,818
Net income
1,712
Unrestricted
funds
Total
2022
£
£
16,000
28,776
-
3,754
-
9
-
8,991


Restricted
funds
25,530 16,000
41,530
7,524
16,294
-
7,524
19,765
36,059
23,818 19,765
43,583
1,712 (3,765)
(2,053)

15 Related Parties

The charity operates from the premises of Stanley Street Independent Methodist Church, Seaham, which also appoints members of the Executive Committee. The charity is grateful for the use of facilities and the support which it receives from Stanley Street Independent Methodist Church, Seaham. In the opinion of the Trustees the rent paid for the use of the premises £4,800 (2022: £4,800) is a non-commercial transaction being below the market rental for the facilities which are enjoyed by the charity. Certain copying and printing costs were also reimbursed to Stanley Street Independent Methodist Church, Seaham, these amounted to £59 (2022: £159).

The Community Development Worker who is employed by the charity was paid £21,017 during the year (2022: £17,862) is married to Eric Southwick, one of the trustees, these payments are authorised under the constitution and consent has been granted by the Charity Commission.

16 Controlling Parties

The ultimate controlling party is Stanley Street Independent Methodist Church, Seaham.

17 Other Information

The charity is an unincorporated charity governed by its constitution registered in England and Wales which has its registered office at 51, The Avenue, Seaham, Co. Durham SR7 8NS.

15