OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Charity Registration No. 1142193

FORWARD FACING

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FORWARD FACING

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees D Scott-Palmer (Appointed 15 May 2020) A Heverin (Appointed 15 May 2020) N Penney K Lester (Appointed 15 May 2020) Charity number 1142193 Principal address Ground Floor 1 - 7 Station Road Crawley West Sussex RH10 1HT Independent examiner Darren Harding ACA FCCA DChA Richard Place Dobson Services Limited 1-7 Station Road Crawley West Sussex RH10 1HT

FORWARD FACING

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 13

FORWARD FACING

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their annual report and financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities Act 2011 and "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 102)" (effective 1 January 2019).

Objectives and activities

The objectives of the Charity are:

  1. To advance education in the art of theatrical and creative make up.

  2. To support persons with physical disfigurement and/or those living with long term illness through the use of camouflage make up and creative activities.

  3. To support children and families of children with life limiting health conditions or hidden disabilities and those who have been bereaved.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Activities

Provide workshops to groups and individuals from a diverse section of the community including young people at school and at youth clubs, transgender people, young women returning to work and young mothers' groups, who would benefit from make-up and self care to build self esteem and confidence so that participants can contribute to the wider community through working and other activities.

Provide workshops to disadvantaged groups and individuals (including prisoners, cancer and other patients, armed forces and others with a physical disfigurement) in remedial camouflage, mentoring and coaching. The objective is to build self esteem and confidence so that participants can contribute to the wider community through working and other activities.

Achievements and performance

The financial year ending March 2021 has been a very challenging year for the charity. Our finances have suffered due to the Covid Pandemic and the charity has not managed to deliver all our planned projects due to being in a lockdown, but we have reacted quickly to the needs of our service users and done many additional unplanned projects.

We have continued as always to tailor our events to our family’s needs and this year we helped to make some very special memories for most of our families by doing doorstep toy and pamper deliveries with a hula hooping or fire shows. We have developed a very good working relationship with a company called Piglets Pantry and have been sending cream tea hampers to our families who were struggling, and they have really taken off and our families absolutely love them.

We did an online Memory Making Day which the families really enjoyed as we unfortunately haven’t been able to do them in person due to the restrictions. We have still done our donkeys Events at East Clayton Farm when restrictions have allowed it plus many more special individual events that have helped lift the moods of many of the families we support. These events enabled our service users to feel incredibly special and make some lasting memories.

We were very lucky to receive a few grants; one of which was from the Lotto and it gave us some core costs and we had quite a few fundraisers doing walks for us that raised much needed funds.

We have had a difficult financial year, but we feel very proud that it hasn’t stopped us from supporting the people who have needed it. We will continue to look at ways to make our fundraising strategies work better for the future of the charity and are looking forward to this year being a more successful one.

Richard Place Dobson page 1

FORWARD FACING

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Financial review

The period ended 31 March 2021 showed a net outgoing resources of £5,863 (2020 - net incoming resources of £16,517). Further analysis of income and expenditure is shown in the Statement of Financial Activities, and in the notes to the accounts.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s of the total expenditure of the charity. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

The Trustees have given consideration to the Charities SORP (Statement of Recommended Practice) Committees advice in its publication ‘Implications of COVID-19 Control Measures and Charity Financial Reporting’ and to the risks arising as a result of the coronavirus pandemic. The Charity is actively monitoring and managing the situation as it develops.

Structure, governance and management

The company was registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 27 August 2009, as amended by special resolution registered at Companies House on 13 May 2011, as amended on 29 November 2018, 12 June 2019 and 9 March 2021. On 13 May 2021 Forward Facing converted to a Charitable Incorporated Organisation (CIO) by a constitution keeping the same Charity Number.

Forward Facing has charitable status and its charity registration number is 1142193.

The trustees, who are also the directors for the purpose of company law, and who served during the year were: D Scott-Palmer (Appointed 15 May 2020) A Heverin (Appointed 15 May 2020) N Penney K Lester (Appointed 15 May 2020) D Eglington (Resigned 21 July 2020) J Lodge (Resigned 21 July 2020) J Philips (Resigned 21 July 2020)

The trustees are appointed at the annual general meeting or during the year at trustees' meetings. None of the trustees has any beneficial interest in the company.

The trustees' report was approved by the Board of Trustees.

.............................. N Penney Trustee Date: .........03/02/22....................................

Richard Place Dobson page 2

FORWARD FACING

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF FORWARD FACING

I report to the trustees on my examination of the financial statements of Forward Facing (the charity) for the year ended 31 March 2021.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

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

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving 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 financial statements to be reached.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited 1-7 Station Road

Crawley West Sussex RH10 1HT

Dated: 4 February 2022

Richard Place Dobson page 3

FORWARD FACING

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income from:
Donations and legacies
3
18,106
7,853
Other trading activities
4
-
-
Total income
18,106
7,853
Expenditure on:
Raising funds
5
-
-
Charitable activities
6
23,214
8,608
Total resources expended
23,214
8,608
Net (outgoing)/incoming
resources before transfers
(5,108)
(755)
Gross transfers between
funds
(84)
84
Net (expenditure)/income for
the year/
Net movement in funds
(5,192)
(671)
Fund balances at 1 April 2020
16,842
16,114
Fund balances at 31 March 2021
11,650
15,443
Total
Unrestricted
Restricted
funds
funds
2021
2020
2020
£
£
£
25,959
40,566
21,420
-
764
-
25,959
41,330
21,420
-
3,320
-
31,822
23,886
19,027
31,822
27,206
19,027
(5,863)
14,124
2,393
-
(384)
384
(5,863)
13,740
2,777
32,956
3,102
13,337
27,093
16,842
16,114
Total
2020
£
61,986
764
62,750
3,320
42,913
46,233
16,517
-
16,517
16,439
32,956

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Richard Place Dobson page 4

FORWARD FACING

BALANCE SHEET

AS AT 31 MARCH 2021

2021
Notes
£
Fixed assets
Tangible assets
10
Current assets
Debtors
11
438
Cash at bank and in hand
45,382
45,820
Creditors: amounts falling due within one
year
12
(19,081)
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
14
Unrestricted funds
£
354
26,739
27,093
15,443
11,650
27,093
2020
£
-
35,227
35,227
(2,800)
£
529
32,427
32,956
16,114
16,842
32,956

The financial statements were approved by the Trustees on 03/02/22

.............................. N Penney Trustee

Richard Place Dobson

page 5

FORWARD FACING

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

Forward Facing is a Charitable Incorporated Organisation. The address registered with the Charity Commission is Ground Floor, 1 - 7 Station Road, Crawley, West Sussex, RH10 1HT.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's constitution, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Fundraising income is recognised when the charity becomes legally entitled to the income and the event to which it relates has taken place.

Richard Place Dobson page 6

FORWARD FACING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised on an accrual basis as a liability is incurred.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include accountancy fees and costs linked to the strategic management of the charity.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers 33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Richard Place Dobson page 7

FORWARD FACING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9 Taxation

The charity is not subject to corporation tax or any other taxes on income or gains arising from its charitable objectives.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2021
2021
£
£
Donations and gifts
18,106
6,223
Grants
-
1,630
18,106
7,853
Total
Unrestricted
Restricted
funds
funds
2021
2020
2020
£
£
£
24,329
40,566
21,420
1,630
-
-
25,959
40,566
21,420
Total
2020
£
61,986
-
61,986
Total Unrestricted
funds
2021 2020
£ £
Fundraising events - 764

Richard Place Dobson page 8

FORWARD FACING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

6 Total
Unrestricted
funds
2021
2020
£
£
Fundraising and publicity
Advertising
-
3,100
Other fundraising costs
-
220
Fundraising and publicity
-
3,320
-
3,320
Charitable activities
Project costs Project costs
2021
2020
£
£
Depreciation and impairment
175
-
Advertising
-
857
Sundries
23
18
Make up and materials
(91)
715
Consultancy fees
18,350
18,757
Photography
-
3,280
Catering costs
124
1,363
Project costs (inc. room hire)
7,882
10,669
Storage
2,196
2,562
Travel
25
150
Subscriptions
855
730
Entertainment
5
147
Distributed funds
-
1,400
29,544
40,648
Share of support costs (see note 7)
1,510
1,157
Share of governance costs (see note 7)
768
1,108
31,822
42,913
Analysis by fund
Unrestricted funds
23,214
23,886
Restricted funds
8,608
19,027
31,822
42,913
Total
Unrestricted
funds
2021
2020
£
£
Fundraising and publicity
Advertising
-
3,100
Other fundraising costs
-
220
Fundraising and publicity
-
3,320
-
3,320
Charitable activities
Project costs Project costs
2021
2020
£
£
Depreciation and impairment
175
-
Advertising
-
857
Sundries
23
18
Make up and materials
(91)
715
Consultancy fees
18,350
18,757
Photography
-
3,280
Catering costs
124
1,363
Project costs (inc. room hire)
7,882
10,669
Storage
2,196
2,562
Travel
25
150
Subscriptions
855
730
Entertainment
5
147
Distributed funds
-
1,400
29,544
40,648
Share of support costs (see note 7)
1,510
1,157
Share of governance costs (see note 7)
768
1,108
31,822
42,913
Analysis by fund
Unrestricted funds
23,214
23,886
Restricted funds
8,608
19,027
31,822
42,913
40,648
1,157
1,108
42,913
23,886
19,027
42,913

Richard Place Dobson page 9

FORWARD FACING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

7 Support costs

Support costs
Support costs
Governance
costs
£
£
Computer & software costs
300
-
Insurance
127
-
Postage & stationery
902
-
Write off of bad debt
181
-
Independent examiners fees
-
737
Legal & professional fees
-
31
1,510
768
Analysed between
Charitable activities
1,510
768
2021
Support costs
Governance
costs
£
£
£
300
402
-
127
339
-
902
416
-
181
-
-
737
-
1,108
31
-
-
2,278
1,157
1,108
2,278
1,157
1,108
2020
£
402
339
416
-
1,108
-
2,265
2,265

Governance costs includes payments to the accountants of £721 for independent examination fees (2020: £705).

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or were reinbursed any expenses during the year.

9 Employees

The average monthly number of employees during the year was:

2021 2020
Number Number
Total - -

There were no employees whose annual remuneration was more than £60,000.

Richard Place Dobson page 10

FORWARD FACING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

10 Tangible fixed assets

Cost
At 1 April 2020
At 31 March 2021
Depreciation and impairment
Depreciation charged in the year
At 31 March 2021
Carrying amount
At 31 March 2021
At 31 March 2020
11
Debtors
Amounts falling due within one year:
Prepayments
12
Creditors: amounts falling due within one year
Notes
Deferred income
13
Trade creditors
Accruals and deferred income
13
Deferred income
Arising from deferred grants
Computers
£
529
529
175
175
354
529
2021
2020
£
£
438
-
2021
2020
£
£
18,100
-
260
2,095
721
705
19,081
2,800
2021
2020
£
£
18,100
-
Computers
£
529
529
175
175
354
529
2021
2020
£
£
438
-
2021
2020
£
£
18,100
-
260
2,095
721
705
19,081
2,800
2021
2020
£
£
18,100
-
529
175
175
354
529
2020
£
-
2020
£
-
2,095
705
2,800
2020
£
-

Richard Place Dobson page 11

FORWARD FACING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds
Balance at Incoming Resources Transfers Balance at
1 April 2020 resources expended 31 March 2021
£ £ £ £ £
Sussex Community Foundation - Football 3,513 - - - 3,513
Sussex Community Foundation - Covid (84) 4,000 (4,000) 84 -
Lottery Fund 2018-2019 2,786 - - - 2,786
St James Place 2,500 - - - 2,500
PMLD Donkey 2020 1,650 - 1,600 - 3,250
Greggs Foundation 19-20 1,000 - - - 1,000
Chalk Cliff Trust 3,900 - (2,750) - 1,150
Memory Making Day 2020 849 - 395 - 1,244
Covid - Albion - 2,000 (2,000) - -
Covid - Aviva - 223 (223) - -
Lotto Community Fund - 1,630 (1,630) - -
16,114 7,853 (8,608) 84 15,443
Movement in funds
Balance at Incoming Resources Transfers Balance at
1 April 2019 resources expended 1 April 2020
£ £ £ £ £
Sussex Community Foundation -
Photography 4,870 - (5,254) 384 -
Sussex Community Foundation - Football - 4,800 (1,287) - 3,513
Sussex Community Foundation - Covid - - (84) - (84)
2018 Football Day 92 - (92) - -
Lottery Fund 2018-2019 8,375 - (5,589) - 2,786
St James Place - 2,500 - - 2,500
PMLD Donkey 2020 - 3,550 (1,900) - 1,650
Greggs Foundation 19-20 - 2,000 (1,000) - 1,000
Chalk Cliff Trust - 4,800 (900) - 3,900
B & H Community Fund - 2,500 (2,500) - -
Memory Making Day 2020 - 1,270 (421) - 849
13,337 21,420 (19,027) 384 16,114

Richard Place Dobson page 12

FORWARD FACING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

14 Restricted funds

The Sussex Community Foundation Funds represent income received to be used specifically on projects undertaken in line with the grant application. This includes family photographic and football events, and Coronavirus fund for Covid relief packages.

Lottery Fund - This was donated to fund our Memory Making Day in 2019 and our Oscars Day in 2019.

St James Place - This is money donated towards our Memory Making Day 2020.

PMLD Donkey 2020 - Profound and Multiple Learning Disabilities (PMLD). This was donated for Donkey Experiences Events.

Greggs Foundation 19-20 - This was a donation to cover the costs of four specific events: two for dads, a pamper event for mums and a pottery event for kids.

Chalk Cliff Trust - This is funds raised to cover staffing costs.

B & H Community Fund - This is funds raised to cover general overheads.

Memory Making Day 2020 - This is funds raised towards our Memory Making Day event at the Dome 2020.

Covid Albion - This is funds given to us by Albion in the Community for Covid Relief Work.

Covid Aviva - This is funds given to us by Aviva for packages of support for families during Covid.

Lotto Community Fund - this money was given to us by the Lotto for Covid crisis care including: counseling sessions, Covid crisis care packages, and some overhead running costs.

15 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2021
2021
£
£
Fund balances at 31
March 2021 are
represented by:
Tangible assets
354
-
Current assets/(liabilities)
11,296
15,443
11,650
15,443
Total
Unrestricted
funds
Restricted
funds
2021
2020
2020
£
£
£
354
529
-
26,739
16,313
16,114
27,093
16,842
16,114
Total
2020
£
529
32,427
32,956

16 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).

Richard Place Dobson page 13