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2021-03-31-accounts

Support and Education for Eating Disorde Support and Education for Eating Disorde CharityNo
 1144313 1144313
CompanyNo 7450528
Annual accounts for the period
Period start date 1-Apr-20 To 31-Mar-21

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note
S01
S02
S03
S04
S05
S06
S07
Expenditure (Notes 6)
Expenditure on:
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
Extraordinary items
S18
S19
S20
Other gains/(losses)
S21
S22
Reconciliation of
funds:
S23
S24
Total
Recommended categories by activity
Income (Note 3)
Income and endowments from:
Donations and legacies
Investments
Charitable activities
Other trading activities
Separate material item of income
Other
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
Net movement in funds
Other recognised gains/(losses):
Net income/(expenditure) before tax for
the reporting period
Raising funds
Other
Total funds carried forward
Total
Net income/(expenditure) after tax
before investment gains/(losses)
Net income/(expenditure)
Transfers between funds
Total funds brought forward		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
£
£
£
F01
F02
F03		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
£
£
£
F01
F02
F03		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
£
£
£
F01
F02
F03		 Total funds
Prior year
funds
£
£
F04
F05		 Total funds
Prior year
funds
£
£
F04
F05
66,391 4,500 - 70,891
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
66,391 4,500 - 70,891 -
4,138 - - 4,138
47,278 - - 47,278
- - - -
51,416 - - 51,416 -
14,975 4,500 - 19,475 -
- - - - -
14,975 4,500 - 19,475 -
- - - - -
14,975 4,500 - 19,475 -
- - - -
- - - - -
- - - - -
- - - - -
14,975 4,500 - 19,475 -
- - -
14,975 4,500 - 19,475 -

Charity Name

Charity No Company No

Section B Balance sheet

Guidance Note
Fixed assets
Intangible assets (Note 15)
B01
Tangible assets (Note 14)
B02
Heritage assets (Note 16)
B03
Investments (Note 17)
B04
Total fixed assets
B05
Current assets
Stocks (Note 18)
B06
Debtors (Note 19)
B07
Investments (Note 17.4)
B08
Cash at bank and in hand (Note 24)
B09
Total current assets
B10
Creditors: amounts falling due within
one year (Note 20)
B11
Net current assets/(liabilities)
B12
Total assets less current liabilities
B13
Creditors: amounts falling due after
one year (Note 20)
B14
Provisions for liabilities
B15
Total net assets or liabilities
B16
Funds of the Charity
Endowment funds (Note 27)
B17
Restricted income funds (Note 27)
B18
Unrestricted funds
B19
Revaluation reserve
B20
Fair value reserve
B21
Total funds
B22		 Unrestricted
funds
£
F01		 Restricted
income
funds
£
F02		 Endowment
funds
Total this
year
£
£
F03
F04		 Endowment
funds
Total this
year
£
£
F03
F04		 Total last
year
£
F05
- - - - -
- - - - -
- - - - -
100 - - 100
100 - - 100 -
- - - - -
18,175 - - 18,175
- - - - -
- - - - -
18,175 - - 18,175 -
- 1,644 - - - 1,644
19,819 - - 19,819 -
19,919 - - 19,919 -
10,000 - - 10,000 -
- - - - -
9,919 - - 9,919 -
- - -
- -
9,919 - 9,919
-
9,919 - - 9,919 -

The company was entitled to exemption from audit under s477 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 responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

----- Start of picture text -----
Date of
Signed by one or two trustees/directors on behalf of all the
trustees/directors Print Name approval
dd/mm/yyyy
Shelley Perry
12/22/2021
Date
Signature of director authenticating accounts being sent to Signature dd/mm/yyyy
Companies House
12/22/2021
Print name
----- End of picture text -----

CC17a (Excel)

1/24/2022

1

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.* 

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that Not applicable support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make Not applicable the going concern assumption doubtful; Where accounts are not prepared on a Not applicable going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

Yes
No		 * -Tick as appropriate

Please disclose:

(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.

1.4 Changes to accounting estimates

No changes to a ccounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
Yes
No		 * -Tick as appropriate

Please disclose:

(i) the nature of any changes;

(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No materialprio ryear err or have been identified in the reporting period(3.47 FRS102 SORP).
Yes
No		 * -Tick as appropriate

Please disclose:

Please disclose:
(i) the nature of the prior period error; Accruals account for Rent from 2018 and 2019 had not
been reversed out of the accounts and were held on the
balance sheet
(ii) for each prior period presented in the accounts,
the amount of the correction for each account line
item affected; and		 2018 - £11625.00, 2019 - £6900.00
(iii) the amount of the correction at the beginning of
the earliest prior period presented in the accounts.		 £18525 reversed out 01/04/2020

CC17a (Excel)

1/24/2022

1

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change N/A in accounting policy Reconciliation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

1/24/2022

1

Section C Notes to the accounts (cont) (cont) (cont)
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
 it is more likely than not that the trustees will receive the resources;
 the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Offsetting
Grants and donations
Note 2 Accounting policies
Government grants
The charity has received government grants in the reporting period
Legacies
Tax reclaims on
donations and gifts
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
2.2 INCOME
Donated goods
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Contractual income and
performance related
grants
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
The charity has incurred expenditure on support costs.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Donated services and
facilities
Support costs		 Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*

CC17 FRS 102 SORP

1/24/2022

1

Grants with performance
conditions
2.4 ASSETS
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
Intangible fixed assets
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
2.3 EXPENDITURE AND LIABILITIES
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Grants payable without
performance conditions
The depreciation rates and methods used are disclosed in note 14.
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
They are valued at cost.
Deferred income
No material item of deferred income has been included in the accounts.
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
Income from
membership
subscriptions
Income from interest,
royalties and dividends
Heritage assets
Investment gains and
losses
Investments
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end
The same treatment is applied to unlisted investments unless fair value cannot be
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Governance and
support costs
Creditors
Redundancy cost
The charity made no redundancy payments during the reporting period.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Settlement of insurance
claims
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.		 Yes
No
N/a*		 Yes
No
N/a*		 Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
N?A
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*

CC17 FRS 102 SORP

1/24/2022

2

end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost progress or net realisable value.

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial Debtors recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has investments which it holds for resale or pending their sale and cash and Current asset cash equivalents with a maturity date less than one year. These include cash on investments deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*
Yes
No
N/a*

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

1/24/2022

3

Section C Notes to the accounts (cont)

Note 3 Income

Note 3 Income Income Income Income Income Income Income
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations andgifts
5,738 3,000 - 8,738
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by
government/other charities
42,734 1,500 - 44,234 -
Membership subscriptions and
sponsorships which are in substance
donations
- - - -
Donatedgoods,facilities and services
- - -
- -
Other
- - -
-
Total 48,472 4,500 - 52,972 -
Fund raising
1,115 - - 1,115
Xmas Stall
60
- - 60 -
Coffee Machine
782 - - 782 -
Other
- - - - -
Total 1,957 - - 1,957 -
- - - - -
SEED Clients
496 - - 496 -
- - - - -
Other
347 - - 347 -
Total 843 - - 843 -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
15,000 - - 15,000 -
Other
120 - - 120 -
Total 15,120 - - 15,120 -
- - - - -
- - - - -
- - - - -
- - - - -
Total
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
Total
- - - - -
66,392 4,500 - 70,892 -
Other information:
Charitable
activities:
Separate
material
item of
income
Other:
Income from
investments:
Other
trading
activities:
TOTAL INCOME
Analysis of income
Donations
and legacies:		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis of income
Donations andgifts 5,738 3,000 - 8,738
Gift Aid - - - - -
Legacies - - - - -
General grants provided by
government/other charities		 42,734 1,500 - 44,234 -
Membership subscriptions and
sponsorships which are in substance
donations		 - - - -
Donatedgoods,facilities and services - - -
-		 -
Other - - -
-
Total 48,472 4,500 - 52,972 -
Fund raising 1,115 - - 1,115
Xmas Stall 60 - - 60 -
Coffee Machine 782 - - 782 -
Other - - - - -
Total 1,957 - - 1,957 -
- - - - -
SEED Clients 496 - - 496 -
- - - - -
Other 347 - - 347 -
Total 843 - - 843 -
Interest income - - - - -
Dividend income - - - - -
Rental and leasingincome 15,000 - - 15,000 -
Other 120 - - 120 -
Total 15,120 - - 15,120 -
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use		 - - - - -
Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
propertyrights		 - - - - -
Other - - - - -
Total - - - - -
66,392 4,500 - 70,892 -
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
This year: Where sums originally denominated in foreign
currency have been included in income, explain the basis on
which those sums have been translated into sterling (or the
currency in which the accounts are drawn up).
Last year: Where sums originally denominated in foreign
currency have been included in income, explain the basis on
which those sums have been translated into sterling (or the
currency in which the accounts are drawn up).
CC17a (Excel) 1

1/24/2022

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1
Government grant 2
Government grant 3
Government grant 4
Other
Other
Government grant 1
Government grant 2
Government grant 3
Other
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income.
Please give details of other forms of
government assistance from which
the charity has directly benefited.		 This year
£
Description		 This year
£
Description		 This year
£
Description
Preston CityCouncil - DiscretionaryGrant 10,000
BGC Covid 19 responsegrant 7,950
Preston CityCouncil 13,070
Preston CityCouncil - DiscretionaryGrant 4,714
Groundwork UK Grant 2,000
The Norman WhiteleyTrust 5,000
Total
Description		 42,734
Last year
£
-
-
-
Total
-
Thisyear
Lastyear		 -
Thisyear
Lastyear

CC17a (Excel)

1/24/2022

1

Section C Notes to the accounts (cont)

Note 6 Expenditure
Analysis
Expenditure on raising funds:		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year
Advertising & Marketin 4,137 - - 4,137 - - - -
Audit & Accountancy Fees 2,700 - - 2,700 - - - -
Banking fees 57 - - 57 - - - -
Cleaning 218 - - 218 - - - -
Machine costs 552 - - 552 - - - -
Stall fees 35 - - 35 - - - -
Other fees 622 - - 622 - - - -
General expenses 2,259 - - 2,259 - - - -
Insurance 958 - - 958 - - - -
IT Costs 3,204 - - 3,204 - - - -
Legal expenses 35 - - 35 - - - -
Heat, lighting, power 4,475 - - 4,475 - - - -
Printing & Stationery 1,618 - - 1,618 - - - -
Postage costs 31 - - 31 - - - -
Recruitment costs 15 - 15 - - - -
Rent collection, property repairs and
maintenance charges		 23,423 - - 23,423 - - - -

Repairs & Maintenance		 1,964 - - 1,964 - - - -
Subscriptions 4,327 4,327
Telephine &
Internet		 156 156
Water rates 629 - - 629 - - - -
- - - - - - - -
Total expenditure on raising funds 51,416 - - 51,416 - - - -
Expenditure on charitable activities:
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable activities - - - - - - - -
Separate material item of expense
- - - - - - - -
- - - - - - - -
-
-
-		 - - - - -
Total -
-
-		 - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure
TOTAL EXPENDITURE		 - - - - - - - -
51,416 - - 51,416 - - - -

Other information:

Analysis of expenditure on charitable activities

Thisyear Thisyear Thisyear Thisyear Lastyear Lastyear Lastyear Lastyear
Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly
Grant
funding of
activities		 Support
Costs		 Total last
year
£ £ £ £ £ £ £ £
Activity1 - - - - - - - -
Activity2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -

This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

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1

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner
Independent examiner’s fees
Assurance services other than independent examination		 This year
£		 Last year
£
-
- -
- -
2,700 -

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Total
Trade debtors
Prepayments and accrued income
Other debtors		 This year
£		 Last year
£
18,175.0 -
- -
- -
18,175.0 -

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total
Trade debtors
Prepayments and accrued income
Other debtors		 This year
£		 Last year
£
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts
or performance-related grants
Accruals and deferred income
Taxation and social security
Other creditors
Total		 Amounts falling due
within one year		 Amounts falling due
within one year		 Amounts falling due after
more than one year		 Amounts falling due after
more than one year
This year
£		 Last year
£		 This year
£		 Last year
£
- - - -
- - - -
1,644 - - -
- - - -
- - - -
- - - -
- - 10,000 -
1,644 - 10,000 -

20.2 Deferred income

Please complete this note if the charity has deferred income Please explain the reasons why income is deferred.

Please complete this note if the charity has deferred
 erred
Please explain the reasons why income is
deferred.
Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period
This year
income		 This year Last year
This year
£		 Last year
£
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the
event
Provide an estimate of the financial effect
of the event or a statement that such an
estimate cannot be made		 Thisyear
Lastyear		 Thisyear
Lastyear
None

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names Type PE, EE
**R or UR ***		 Purpose and Restrictions Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
UR -30,557 66,391 -51,416 - - - 15,582
- 4,500 - - - 4,500
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
**Other funds(balancing figure) ** N/a N/a - - - - - -
Total Funds as per balance sheet - 30,557 70,891 - 51,416 - - - 11,082
Fund balances carried forward include assets and liabilities denominated in a foreign currency Yes
No

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

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SUPPORT AND EDUCATION FOR EATING DISORDERS

ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS

FOR THE YEAR ENDED 31 MARCH 2021

Company Registration No. 07450528 (England and Wales) Charity No. 1144313

SUPPORT AND EDUCATION FOR EATING DISORDERS

Statement of Accounts – Year Ended 31 March 2021

Page
Company information 3
Trustee’ report 4-5
Independent examiners report 6
Receipts and Payments Account 7
Statement of Assets and Liabilities 8
Notes to the accounts 9-12

2

SUPPORT AND EDUCATION FOR EATING DISORDERS

Company Information

Charity Commission Reference No. 1144313
Company Number 07450528
Members, Trustees and Directors S Perry
J Chapman
P Palmer
Registered Office The Quayside House
Navigation Way
Ashton-On-Ribble
Preston
PR25 2YP
Accountants ANY Accountants and Bookkeeping Services
26 Aycliffe Drive
Buckshaw Village
Chorley
Lancashire
PR7 7GD
Bankers Lloyds Bank PLC
65-68 Briggate
Leeds
United Kingdom
LS1 6LH

3

SUPPORT AND EDUCATION FOR EATING DISORDERS

Trustees’ Report

The trustees of Support and Education for Eating Disorders (Charity Commission Reference Number 1144313), who are also the directors for the purposes of the company, have pleasure in presenting their Report and Financial Statements for the year ended 31st March 2021 and confirm they comply with the requirements of the Companies Act 2006, the Charities Act 2011, the trust deed 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 2015).

Principal aims and objectives :

The charity’s objects are the relief of sickness and the advancement of education for individuals suffering from a range of eating disorders, their significant others the public in general- particularly, but not exclusively, adults living in the United Kingdom in such ways that the directors think fit including:

• The provision of information, advice, education, training, resources and practical, emotional, and spiritual help for clients and significant others in furtherance of the charity’s objects.

health services, GP practices, social services, medical care, religious organisation, levels of employment and employability.

• To increase local employability of individuals through volunteering opportunities by providing skills, experience, and training.

• To have a majority of members with a personal experience of eating disorder, and to further the human’s rights of people with eating disorders.

In setting our objectives the Trustees have considered the Charity Commission’s general guidance on public benefit and in particular to its supplementary public benefit guidance.

Main activities, achievements, and financial performance:

During the financial reporting period the company achieved the following in furtherance of its charitable objectives:

4

SUPPORT AND EDUCATION FOR EATING DISORDERS

Financial review:

The charity received total income of £70,891 (2020: £14,040) during the period. Total outgoings resources were £51,415 (2020: £44,717) and the closing funds were £19,819 (2020: £46,190 overdrawn).

Reserves Policy:

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 unrestricted expenditure. The trustees consider that maintaining reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue in the charity’s current activities while consideration is given to ways in which additional funds may be raised. Reserves are not currently at the required level, but the trustees are looking at how reserves could be increased.

Structure, Governance and Management

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006

Organisational structure

The charity is required to have a minimum of three trustees. Trustees are appointed by ordinary resolution. At each Annual General Meeting one third of the trustees must retire from office and offer themselves for re-election.

None of the trustees has any beneficial interest in the company. The members of the company, as noted in the company information page, guaranteed to contribute 10 pounds (£10) in the event of a winding up. The articles permit the members to create different classes of membership. At present this has not been done members are considering the option in order to increase the company membership.

Wider network

the charity has a wholly owned subsidiary, Breath Eating Disorder Services Limited.

Trustees

S Perry J Chapman P Palmer

Address

The Quayside House Navigation Way Ashton-On-Ribble Preston PR25 2YP

Approved by the trustees and signed on their behalf by:

S Perry Date: 22[nd] December 2021 Company No. 07450528

5

SUPPORT AND EDUCATION FOR EATING DISORDERS

Independent examiners report

I report to the charity trustees on my examination of the accounts of the company for the year ending the 31st of March 2021.

Responsibilities and basis of report

As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that:

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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: or

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ismail Namaji ANY Accounting & Bookkeeping Services Ltd 26 Aycliffe Drive Buckshaw Village Chorley Lancashire PR7 7GD Dated: 22 December 2021

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SUPPORT AND EDUCATION FOR EATING DISORDERS

Statement of financial activities for the year ending the 31st of March 2021

Notes
Income and endowments
from:
Donations and legacies
4
Total income
Expenditure on:
Rasing funds
5
Charitable activities
6
Total expenditure
Transfer between funds
Net income/(expenditure) and
net movement in funds for the
year
Reconciliation of funds
Funds brought forward
Funds carried forward		 2021
Unrestricted
funds
£
Restricted
funds
£
Total
Funds
£
66.391
4,500
70,891
66,391
4,500
70,891
(4,137)
(4,137)
(47,278)
(47,278)
(51,415)
(51,415)
19,476
19,476
(9557)
(9557)
9,919
9,919

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

All income and expenditure derived from continuing operations.

The comparative SOFA is presented in note 16 of the financial statements.

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SUPPORT AND EDUCATION FOR EATING DISORDERS

Statement of assets and liabilities as at the 31st of March 2021

Notes
Fixed assets
8
Investments
Current assets
Bank
Debtors
9
Creditors: Amounts falling
due within one year
10
Net Current Assets
(Liabilities)
Creditors: Amounts falling
due after more than one year
11
Net Assets
The funds of the charity:
Restricted
Unrestricted		 2021
Unrestricted
£
Restricted
£
Total
Funds
£
100
100
18,175
18,175
(1,644)
(1,644)
19,819
19,819
(10,000)
(10,000)
9,919
9,919
9,919
9,919
9,919
9,919

For the year ending 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

These financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees and signed on their behalf by:

SJ Perry

Date: 22[nd] December 2021

8

SUPPORT AND EDUCATION FOR EATING DISORDERS

Note to the accounts for the year ending the 31st of March 2021

1. Company information

Support and Education for Eating Disorders is a private company, limited by guarantee, incorporated in England and Wales under the Companies Act. The address of the registered office is given on page one of the financial statements. The nature of the company’s operations and its principal activity was the development and provision of holistic treatments for eating disorders. The company is a registered charity, registered in England and Wales (registered number 1144313).

2. Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year and have been consistently applied within the same accounts.

Basis of accounting

the financial statements have been prepared in accordance with Accounting and Reporting by Charities: statement of recommended practises applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective the first of January 2015) – (Charities SORP (FRS 102)) under the Financial Reporting Standards applicable in the UK and the Republic of Ireland (FRS 102) under Companies Act 2006.

Support and Education for Eating Disorders meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historic costs or transaction value unless otherwise stated in the relevant accounting.

Preparation of the accounts on a Going Concern Basis

During the year, the charity has increased its funding opportunities and benefitted from additional local government grants. The trustees have reviewed activities and funding to secure the financial position of the charity. Due to the availability of funding in the sector and the demand for the Charity's services, the trustees are confident that the charity remains a going concern and will continue to meet liabilities as they fall due for a period of not less than 12 months from the date of approval of these financial statements.

Income

All income is recognised in the statement of financial activities once the charity has entitlement to the funds. It is probable that the income will be received, and the amount can be measured reliably.

Expenditure

liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefit will be required in settlement and the amount of obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where the cost cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

9

SUPPORT AND EDUCATION FOR EATING DISORDERS

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments were initially recognised app transaction value and subsequently measured at their settlement value

3. Legal status of the charity

the charity is a company limited by guarantee and does not have a share capital. In the event of the charity being wound up, the members are committed to contributing a sum not exceeding 10 pounds each.

4. Donations and legacies

fundraising events
Grants		 Unrestricted
2021
£
Restricted
2021
£
Total
2021
£
5,738
4,500
10,238
17,919
17,919
42,734
42,734
66,391
4,500
70,891
5. Raising funds expenditure
Cost of raising funds 248
248

6. Charitable activities

Direct costs:

support for individuals suffering from eating disorders

Support costs:
Premises
Office expenses
Advertising
Governance cost		 31,822
31,822
8,088
8,088
4,138
4,138
7,119
7,119
51,167
51,167

7. Staff costs

The average number of persons employed by the company during the year, including the directors, amount to 0.

10

SUPPORT AND EDUCATION FOR EATING DISORDERS

8. Investments

Cost
At 1st April 2019 and 31st of March 2021
net book value
at 31st of March 2021		 Shares in Group
undertakings
£
100
100

There were no investment assets outside the UK.

Support and Education for Eating Disorders Limited owns 100% of the share capital of Breathe Eating Disorder Services Limited, a company incorporated in England and Wales.

9. Debtors: amounts falling due within one year

Accounts Receivable 2021
£
18,175

10. Creditors: amounts falling due within one year

Accounts Payable
Intercompany
Overdraft
Other Payables		 2021
£
5901
(11820)
3210
1065
(1644)

11. Creditors: amounts falling after one year

Loan 2021
£
10,000
12. Statement of funds
Unrestricted funds
Restricted funds
Total		 Incoming
Resources
Resources
Expended
Transfers
Balance 31
March 2021
66391
(51,415)
14,976
4,500
4,500
70,891
(51,415)
19,476

13. Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or Section 252 of the Taxation of Chargeable Gains act 1992 to the extent that these are applied to its charitable objects.

14. Related party transactions

At 31st of March 2021 the company was owed £15,000 From Breath Eating Disorder Services Limited.

At 31st of March 2021, the company owed Mrs S Perry, a director £1,065

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SUPPORT AND EDUCATION FOR EATING DISORDERS

15. Trustees Expenses

No remuneration or expenses have been paid to the trustees in the year.

12