The Charity Registration Number is :- 1142501
Special Friends Club
Report and Accounts 31 March 2022
## **Special Friends Club**
## **Report and accounts for the year ended 31 March 2022**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||3|
|**Independent Accountant's Report**||4|
|**Statement of Financial Activities**||6|
|**Balance sheet**||7|
|**Notes to the accounts**||8|
## **Special Friends Club**
## **Trustees' Annual Report for the year ended 31 March 2022**
The Trustees present their Report and Accounts for the year ended 31 March 2022.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Special Friends Club.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1142501.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
13 Banner Road Montpelier Bristol BS6 5NA Telephone 07707632470 Email Address admin@specialfriendsclub.org.uk Web address www.specialfriendsclub.org.uk
## **The Trustees in office on the date the report was approved were:-**
Chantel Byrne Maya Vaitilingam Colin Gimblett Sophie Axford Jane Joyce Elizabeth Stratton Leanne Parkes Helen Conway
## **The following persons served as Trustees during the year ended 31 March 2022 :-**
All the current trustees were also in place for the whole of the financial year.
All the trustees are also members of the charity.
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The charity's objects are to bring together families who have children with special needs and workers from voluntary organisations and statutory agencies to improve the care, welfare, treatment, education, advancement and overall quality of life of those families and their children.
## _**The main activities undertaken in relation to those purposes during the year.**_
The trustees arrange a variety of events and entry to several activities ranging from cinema and theatre to swimming and wildlife parks as well as short breaks. These present safe play and/or educational benefit and are sometimes undertaken whilst the general public are not present to enhance the experience for the children and their parents.
1
## **Special Friends Club**
## **Trustees' Annual Report for the year ended 31 March 2022**
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
The main activities in this period were visits to steam railways, a wildlife park, Legoland,water sports, The Willow Boat Trust, theatre, cinema and a resumption of the short breaks.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## **The main achievements and performance of the charity during the year.**
This information is presented in the attached chairmans report.
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity and the degree to which the achievements and performance during the year have benefitted wider society.**_
This information is presented in the attached chairmans report.
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
Trustees are generally appointed from amongst the parents of the children but other suitable volunteers may be approached. Criminal record checks are carried out using the DBS.
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2022**_
The financial position of the charity at 31 March 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2022**
**£**
9,270
72,695
72,695|**2021**
**£**
9,585|
|---|---|---|
|||63,425|
|||63,425|
## _**Financial review of the position at the reporting date, 31 March 2022 .**_
##
The trustees consider the financial performance by the charity during the year to have been satisfactory.
## _**Policies on reserves.**_
The trustees retain enough reserves to enable them to fund planned future events and to allow for approximately £1,000 of administration expenses connected with organising the next terms events.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
2
118 gJ•wl
BS165HH
## **Special Friends Club**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2022**
I report to the Trustees on my examination of the financial statements of the charity on pages 6 to 11 for the year ended 31 March 2022 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 8.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 3, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document 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 financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the 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 Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
4
## **Special Friends Club**
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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.
**----- Start of picture text -----**
Signed:-
**----- End of picture text -----**
Susan Rickerby - Independent Examiner
Chartered Accountant
118 High Street Staple Hill Bristol BS16 5HH
This report was signed on / / 202231 10
5
## **Special Friends Club - Statement of Financial Activities for the year ended 31 March 2022**
## _**Statement of Financial Activities for the year ended 31 March 2022**_
|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
59,663
Investments
A4
2
**Total income**
**A**
**59,665**
**Expenditure on:**
Charitable activities
B2
50,395
**Total expenditure**
**B**
**50,395**
**Net income for the year**
**9,270**
**Net income after transfers**
**A-B-C**
**9,270**
**9,270**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
63,425
**Total funds carried forward**
**72,695**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
**-**
-
**-**
**-**
**-**
**-**
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**59,663**
**2**
**59,665**
**50,395**
**50,395**
**9,270**
**9,270**
**9,270**
**63,425**
**72,695**|**Prior Year**
**Total Funds**
**2021**
**£**
12,249
3|
|---|---|---|---|
||||**12,252**|
||||2,667|
||||**2,667**|
|||||
||||**9,585**|
||||**9,585**|
||||**9,585**
53,840|
||||**63,425**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
## **The notes attached on pages 8 to 11 form an integral part of these accounts.**
6
2•21
B1
83.425
10 03
63.425
Ewntr•r bon pw• S.
## **Special Friends Club**
## **Notes to the Accounts for the year ended 31 March 2022**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Going Concern**
The charitable activities are entirely dependent on member contributions, continuing grant aid and voluntary donations. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have reviewed, the likely cash flow for the 12 months to June 2022 and are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Covid 19 has reduced the amount of activity but ongoing costs are minimal so the financial implications are small. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
## **Risks and future assumptions**
The charity is a public benefit entity. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## _**Policies relating to categories of income and income recognition.**_
## **Membership subscriptions**
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note4.
## **Stocks and work in progress**
Stock is valued at the lower of cost and net realisable value.
8
## **Special Friends Club**
## **Notes to the Accounts for the year ended 31 March 2022**
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Financial instruments including cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. There are no other funds.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 The contribution of volunteers**
The charity depends on the support of its volunteers, which is much appreciated. Volunteers organise the events and activities, produce the newsletter, maintain the accounting records and carry out legal and admistrative tasks as necessary.
The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **5 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
|**6**
**Stocks & Work in Progress**
Stocks before write downs
**7**
**Income and Expenditure account summary**
**At 1 April 2021**
Surplus after tax for the year
**At 31 March 2022**|**2022**
**£**
-|**2021**
**£**
1,222|
|---|---|---|
||-|1,222|
||**2022**
**£**
63,425
9,270|**2021**
**£**
53,840
9,585|
||**72,695**|**63,425**|
9
## **Special Friends Club**
## **Notes to the Accounts for the year ended 31 March 2022 8 No related party transactions**
There were no transactions with related parties in the year.
## **9 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2022**
Current Assets
**At 1 April 2021**
Current Assets|**Unrestricted**
**funds**
**£**
72,695|**Designated**
**funds**
**£**|**Restricted**
**funds**
**£**
-|**Total**
**Funds**
**£**
**72,695**|
|---|---|---|---|---|
||**72,695**|**-**|**-**|**72,695**|
||**Unrestricted**
**funds**
**£**
63,425|**Designated**
**funds**
**£**
-|**Restricted**
**funds**
**£**
-|**Total**
**Funds**
**£**
**63,425**|
||**63,425**|**-**|**-**|**63,425**|
## **10 Change in total funds over the year as shown in Note 9 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**Total charity funds**|**Funds brought**
**forward from**
**2021**
**£**
63,425|**Movement in**
**funds in 2022**
**See Note 11**
**£**
9,270|**See Note 0**
**£**
**-**
**Transfers**
**between**
**funds in 2022**|**Funds carried**
**forward to**
**2023**
**£**
**72,695**|
|---|---|---|---|---|
||**63,425**|**9,270**|**-**|**72,695**|
||||||
||**63,425**|**9,270**|**-**|**72,695**|
## **11 Analysis of movements in funds over the year as shown in Note 10**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds|**Income**
**2022**
**£**
59,665|**Expenditure**
**2022**
**£**
(50,395)|**Other**
**Gains &**
**Losses**
**2022**
**£**
-|**Movement**
**in funds**
**2022**
**£**
**9,270**|
|---|---|---|---|---|
||**59,665**|**(50,395)**|**-**|**9,270**|
10
## **Special Friends Club**
## **Notes to the Accounts for the year ended 31 March 2022**
## **12 The purposes for which the funds as**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
-
## **13 Ultimate controlling party**
The charity is under the control of its legal members.
Every member of the charity has unlimited joint and several liability for the debts of the charity.
11
## **Special Friends Club**
## **Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **14 Donations, Grants and Legacies**
|**Total private sector revenue grants**
Climsland WI
**Total public sector revenue grants**
Groundwork UK
**Revenue grants and donations from**
**non public bodies**
Virgin Money
Small grants individually less than £1000
Co-op
Starlight Singers
South Gloucestershire Council
**Revenue grants from government and**
**public bodies**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
16,764|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
-
-
-
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**16,764**
**16,764**
**Current year**
**Total Funds**
**2022**
**£**
**60**
**728**
**-**
**1,125**
**35**
**100**
**2,048**|**Prior Year**
**Total Funds**
**2021**
**£**
-|
|---|---|---|---|---|
||**16,764**|||**-**|
||**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
60
728
-
1,125
35
100|||**Prior Year**
**Total Funds**
**2021**
**£**
61
-
3,637
-
-
-|
||**2,048**|||**3,698**|
**Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis: all funds were unrestricted**
12
## **Special Friends Club**
## **Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015**
|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
15,903
**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
24,948
**24,948**
**Total Donations, Grants and Legacies**
**Total Donations, Grants and**
**Legacies**
**A1**
**59,663**
**15 Investment income**
**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
Bank Interest Receivable
2
**Total investment income**
**A4**
**2**
**16 Expenditure on charitable activities - Direct spending**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**2022**
**£**
46,304
**Total direct spending**
**B2a**
**46,304**
**Members contributions to events**
Contributions from members for events
and activities
**Total Members contributions to events**
Entry fees/activities costs
**Membership subscriptions as**
**donations**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
15,903|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
15,903
**Current year**
**Total Funds**
**2022**
**£**
**24,948**
**24,948**|**Prior Year**
**Total Funds**
**2021**
**£**
6,401|
|---|---|---|---|---|
||**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
24,948|||**Prior Year**
**Total Funds**
**2021**
**£**
2,150|
||**24,948**|||**2,150**|
||||||
||||||
||**59,663**|**-**
**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**|**59,663**
**Current year**
**Total Funds**
**2022**
**£**
**2**
**2**
**Current year**
**Total Funds**
**2022**
**£**
**46,304**
**46,304**|**12,249**|
||**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
2|||**Prior Year**
**Total Funds**
**2021**
**£**
3|
||**2**|||**3**|
|||||**Prior Year**
**Total Funds**
**2021**
**£**
**726**|
||**46,304**|||**726**|
||||||
13
## **Special Friends Club**
## **Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015**
## **17 Support costs for charitable activities**
|**17**
**Support costs for charitable activities**|||
|---|---|---|
|**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022**
**2022**
**£**
**£**
**_Volunteer costs_**
200
-
**_Administrative overheads_**
1,515
-
316
-
575
-
985
-
**Support costs before reallocation**
**3,591**
**-**
**Total support costs - Current Year**
**3,591**
**-**
The basis of allocation of costs between activities is described under accounting policies
All the expenditure in the prior year was unrestricted.
Training - volunteers
Liabilty and contents insurance
Advertising and marketing
Admin services
Sundry expenses|**Current year**
**Total Funds**
**2022**
**£**
**200**
**1,515**
**316**
**575**
**985**|**Prior Year**
**Total Funds**
**2021**
**£**
**-**
**686**
**316**
**129**
**560**|
||**3,591**
**3,591**|**1,691**|
|||**1,691**|
|||**-**
**-**
**-**|
## **18 Other Expenditure - Governance costs**
|**_Current Year_**
Independent Examiner's fees
**Total Governance costs**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
500|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**500**
**500**|**Prior Year**
**Total Funds**
**2021**
**£**
**250**|
|---|---|---|---|---|
||**500**|||**250**|
All the expenditure in the prior year was unrestricted.
## **19 Total Charitable expenditure**
|**Total Charitable expenditure**|||||
|---|---|---|---|---|
|**_Current Year_**
Total direct spending
**B2a**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
46,304
3,591
500|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**46,304**
**3,591**
**500**
**50,395**|**Prior Year**
**Total Funds**
**2021**
**£**
**726**
**1,691**
**250**|
||**50,395**|||**2,667**|
All the expenditure in the prior year was unrestricted.
14