**REGISTERED COMPANY NUMBER: 08190905 (England and Wales) REGISTERED CHARITY NUMBER: 1150408**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 FOR**
## **FORWARD ASSIST LIMITED**
Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF
**FORWARD ASSIST LIMITED**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020**
||**Page**|
|---|---|
|**Chairperson's Report**|1|
|**Chief Executive's Report**|2|
|**Report of the Trustees**|3 to 7|
|**Independent Examiner's Report**|8|
|**Statement of Financial Activities**|9|
|**Balance Sheet**|10 to 11|
|**Notes to the Financial Statements**|12 to 21|
|**Detailed Statement of Financial Activities**|22 to 23|
## **FORWARD ASSIST LIMITED**
## **CHAIRPERSON'S REPORT FOR THE YEAR ENDED 31 AUGUST 2020**
I am extremely proud and honoured to step into the role of Chair of Forward Assist. We are living in uncertain and trying times yet Team Forward Assist continues to adapt and innovate to support the most vulnerable members of our community. Forward Assists 'can do' approach to problem solving is both inspiring and aspirational in its intent.
The way the team has embraced information technology to keep in touch with veterans and their families has been awe inspiring with a two-fold increase in self referrals and geographic foot print across the Nation. The difficulties created by the worldwide pandemic resulted in the team having to cancel every planned intervention from March to September. Yet the virtual world has opened up new opportunities and possibilities not least International interest in the work of the charity and requests to share their learning with the Five Eyes partners in UK, Australia, New Zealand, Canada and America.
The coming year will be challenging but I am certain my fellow Trustees and CEO will lead the charity through the uncertainty of the future overcoming obstacles and adversity.
I am especially grateful to staff, past and present, Trustees, volunteers, Patrons, supporters, Funders and particularly the veterans that continue to access our services on a daily basis albeit virtually.
Anthony Hewitt Chair of Board of Trustees
Page 1
## **FORWARD ASSIST LIMITED**
## **CHIEF EXECUTIVE'S REPORT FOR THE YEAR ENDED 31 AUGUST 2020**
## **Welcome**
The period from March 2020 to September 2020 has proved to be one of the most challenging six months of my professional career. The first six months of the reporting year (Sept-March) showed we were on track to celebrate our most successful year in relation to those wanting to access our service and interest in our innovative approach to veteran support and care coming from as far afield as the USA Australia and Canada. All opening up new opportunities for exciting working relationships. Sadly, in March 2020 we had to close down all operations in response to the Covid-19 pandemic and the subsequent Government advised lockdowns. In response we established a virtual support service to ensure those veterans in need could access support and our 'safe & well' telephone call initiative went into turbo drive. This enabled us to monitor both the psychological and physical wellbeing of those self-isolating due to the worldwide pandemic. The veterans that accessed our service responded well given the circumstances and set up their own mutual support groups in addition to our online interventions.
Despite these difficult times, Forward Assist were awarded the Queens Award for Voluntary Service and I was delighted to receive the Prime ministers Points of Light award for our work in the community supporting lonely and isolated veterans. The Covid -19 pandemic and subsequent closure of all face to face operations meant that we had to close Salute Café and other staff left to find other employment during lockdown. At the time of writing this report it is unknown when we will be able to return to fulltime office working and at present we are working from home as dictated by Government. Whilst our population of male service users has remained static the women veteran cohort has expanded due to the excellent work of Salute Her team leader Paula Edwards and the innovative virtual interventions that she and her volunteers have delivered.
It's been a difficult year, but our financial accounts are in order and our funders have been extremely understanding and accommodating in regard to suspending reporting criteria during the pandemic and numerous lockdowns. The Board of Trustees and Senior Management Team will continue to lead with honesty and integrity and drive forward the strategic vision of Forward Assist for the next 5 years. A 'can do' attitude will create new opportunities to directly help and support the 'Service Community' during what will prove to be uncertain and challenging times.
As Chief Executive, I would like to take this opportunity to thank all those that support our work and by doing so, enable us to make the 'quantum leap' from idea to reality. Your faith, belief and your support is truly appreciated. Finally, we would like to thank all the veterans referred to Forward Assist, especially those that have taken up the opportunity to let us know their personal experiences both good and bad. Particular heart-felt thanks go out to those veterans and volunteers that give up their free time to support this charity and help those less fortunate than themselves.
We salute you all.
Tony Wright
Page 2
## **FORWARD ASSIST LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of 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 Objectives and aims**
Our Charitable Objects remain unchanged and are:
1. To ensure that any former member of Her Majesty's Armed Forces can access specialist advice and information advice and guidance and holistic support to reduce physical, psychological or social harm experienced by individuals as a result of military service and their assimilation back into the civilian community.
2. To promote social inclusion for the public benefit by preventing ex service personnel from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.
3. To develop the capacity and skills of former service personnel both socially and economically so that they are able to support themselves and other disadvantaged communities in the UK in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.
4. To promote such other charitable purposes as may from time to time be determined.
## **Mission, Aims and Statements**
Our mission is to assist former service personnel to reintegrate into civilian life following their discharge from the armed forces. We want them to be able to use our services to help build their capacity and skills and assist them (and their families) into employment, becoming effective contributors to their communities.
Our aim is to develop and deliver innovative diversionary activities and services that support and assist veterans during their transition back in to civilian life especially; those who become socially isolated and excluded over time. The range of projects delivered includes both physical and mental activities.
By continuing this approach we ensure that we provide something for everyone, taking into account veterans' capabilities. These activities are under constant review to ensure suitability and value for money.
The range of activities includes physical outdoor pursuits such as cycling, climbing, fishing and other sports through to less physically demanding activities including arts and history projects, debating and cooking, with new projects such as photography, free gym sessions and Pilates being added to the list over the year.
Our services are available to all former military personnel, regardless of age, gender, health condition or time served in the forces. This enables us to provide intergenerational activities linked to local communities in the North East of England.
We aim, where possible, to progress the veterans that we work with from service user to volunteer and eventually to act as mentor to other veterans. This approach assists our service users to develop their skills, contribute to our community and increase their self-belief through personal achievement.
Page 3
## **FORWARD ASSIST LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020**
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
## **Delivering on Our Promise**
The Board of Trustees would like to thank the Staff, Volunteers and Service Users of Forward Assist for their hard work and dedication across 2019-20.
The staff team at Forward Assist, led by our Chief Executive Officer Tony Wright, had an exceptionally busy six months prior to the C-19 Pandemic starting in March 2020. The referral route into Forward Assist increased significantly following the publication on the charity website of the ethnographic 'No Man's Land' report looking at the lived experience of women veterans before, during and after military service.
Interest from academics, Government Ministers and campaign groups helped raise the profile of the charity to a new level. As did the CEO being awarded the Prime Ministers Point of Light Award and the Board of Trustees were absolutely delighted when the Charity was awarded the Queens Award for Voluntary Service the equivalent of an MBE for a Voluntary organisations.
Multi-disciplinary partnerships continue to be important to our work and we have plans for several exciting collaborations in the coming year. For example, Forward Assist are now a member of ASDIC (The Association of Ex-Service Drop in Centres) and its community-based services are viewed as best in class provision for military veterans and their families.
Salute Café acted as a natural meeting point for veterans accessing the numerous activities on offer by the charity up until March 2020. Yet the staff team continued to work with numerous veterans in crisis virtually during the pandemic providing food parcels or organising collection and delivery of prescriptions for the most vulnerable. This included accessing information advice and guidance or more intense trauma informed support to address suicidal ideation, drug and alcohol addiction or more enduring mental health problems due to social isolation and loneliness and/or unemployment. The Veteran 'Drop in' volunteer Community Navigators were also stood down in March but were a great help prior to this as they distributed food hampers and toys to over 100 unemployed veterans just before Christmas 2019. Such projects increase the volunteer's confidence and self-esteem and helped the charity to extend its capacity and reach to those in need.
The 'volunteer led' Cook2Give initiative, prior to lockdown, reached an incredible 11,000 meals served to both veterans and community members since its inception a couple of years ago. The weekly two course community luncheon club meetings and Christmas dinners for isolated veterans was very well received until the Centre closed down as per Government guidelines in March 2020. Similarly, our 'let's end food poverty' strategy and partnership with Lidl to redistribute unsold surplus supermarket food donations came to a sudden end when volunteers were asked to stay at home to protect themselves and others from catching the C-19 variant. Staff started working from home, if not furloughed and kept in touch with veterans via online consultations and telephone calls. It is hoped we can resume these activities at some point in 2020.
Prior to lockdown Forward Assist continued to lead the way in delivering therapeutic abstinence based residential retreats. The annual trip to France in September 2019 was a great success and included a WW2 veteran who celebrated his 96th birthday in the blistering heat of Southern France. It was another life changing inter-generational experience for all those that took part.
Page 4
## **FORWARD ASSIST LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020**
It must be said that the period from March to September 2020 has proved to be the most challenging six months the charity has experienced since its inception. The world-wide pandemic has had a cataclysmic impact on the charities ability to raise funds and survive in what is probably a 'once in a life time' economic downturn. It was with regret, but a somewhat necessary evil that the charity closed down all front-line operations in March 2020 but the virtual online support service for the most vulnerable veterans has been a great success and points the way to the future. In the last six months we have seen our delivery model move from proactive to reactive Yet, our future strategic goals are still very much aligned with our core aims and objectives.
We as Trustee have been amazed at the charities ability to adapt and keep delivering services to those in need. In some areas the expertise of the team has been shared both Nationally and Internationally. It's been a pleasure to see the team take such a proactive role by embracing technology to support those that may struggle with social isolation and anxiety during this pandemic.
I am very proud of what the Charity has achieved over this year in the face of such unique challenges. Operationally we have maintained our key objective which is to deliver exceptionally high-quality support to veterans and their families and we are proud to have gained recognition for our ground-breaking research into women veterans from both the Veterans Minister Johnny Mercer MP and Sharon Hodgson MP Shadow Defence Minister. Our unique delivery model brings veterans and members of the local community together to assist those less fortunate themselves which in turn helps veterans feel valued and part of the local community.
Like any Charity, we rely heavily on fundraising through various means and this has become more competitive and challenging during the C-19 pandemic. We are hoping that as we come out of this pandemic our social enterprises can be developed to create employment and support our aims and objectives as well as generate a financial contribution to the charitable activities.
Due to the reduction of staff during this financial year we have had to rely heavily on virtual support systems to maintain the delivery of our activities. We are delighted that this has led to new and exciting opportunities and we look forward to reaching many more veterans in the future. On behalf of the Board of Trustees, a massive heartfelt thank-you goes out to staff and volunteers for all their support.
## **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.
## **Recruitment and appointment of new trustees**
The Forward Assist Trustee Board is made up of between 3 and 6 board members. Trustees may be identified and appointed by serving Trustees for their particular expertise, knowledge and qualifications.
## **Organisational structure**
Forward Assist is a Company Limited by Guarantee and is a Registered Charity. It is managed by a Board of Trustees, and governed under a Memorandum and Articles of Association. The Board takes strategic decisions of Forward Assist including;
- a) Appointing and receiving reports from the Chief Executive
- b) Acting as the formal employers for Forward Assist's, ensuring that activity and performance is reviewed regularly
- c) Monitoring and assessing the financial position of Forward Assist. This includes budget setting reviews
Page 5
**FORWARD ASSIST LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Induction and training of new trustees**
New trustees meet with the chair and Chief Executive, prior to attending their first meeting. At this meeting they are provided with an induction pack, containing key information about Forward Assist and Charity Commission guidance.
## **Governance**
Trustees have reviewed and refreshed Forward Assist's approach to Risk Management this year, including a Governance Review. The Board are confident that all perceived risks have been identified, with preventative measures in place with remedial activities available. The continued appointment of Read Milburn accountants has facilitated a review of financial processes to ensure they are robust.
A full review of the Policies and Procedures has been undertaken, along with a review of the Articles of Association.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
08190905 (England and Wales)
## **Registered Charity number**
1150408
## **Registered office**
The John Willie Sams Centre Market Street Dudley Cramlington Northumberland NE23 7HS
## **Trustees**
A Hewitt Chair G Edwards Treasurer appointed 11 November 2019 B Hegarty T Crane resigned 9 November 2020 L Puga resigned 17 September 2020
## **Chief Executive Officer**
Tony Wright
## **Independent Examiner**
Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF
Page 6
**FORWARD ASSIST LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Bankers**
National Westminster Bank Plc 18 Park View Whitley Bay Tyne and Wear NE26 2TQ
Approved by order of the board of trustees on 15[th] June 2021 and signed on its behalf by:
................................................................. A Hewitt - Trustee
Page 7
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FORWARD ASSIST LIMITED**
## **Independent examiner's report to the trustees of Forward Assist Limited ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2020.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors 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 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 matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Nick Liley FCA Institute of Chartered Accountants in England and Wales Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF
Date: 15[th] June 2021
Page 8
## **FORWARD ASSIST LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2020**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
21,308
**Charitable activities**
4
Grant income
93,353
Other trading activities
3
6,730
Other income
9,386
**Total**
130,777
**EXPENDITURE ON**
Raising funds
5
-
**Charitable activities**
6
Staff and support costs
59,681
Training
399
Activities expenses and equipment
27,847
Premises and administration costs
14,867
**Total**
102,794
**NET INCOME/(EXPENDITURE)**
27,983
**Transfers between funds**
16
(16,678)
**Net movement in funds**
11,305
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
98,582
**TOTAL FUNDS CARRIED FORWARD**
109,887|Restricted
funds
£
-
36,389
-
-
36,389
-
32,122
1,188
19,450
6,879
59,639
(23,250)
16,678
(6,572)
6,572
-|2020
Total
funds
£
21,308
129,742
6,730
9,386
167,166
-
91,803
1,587
47,297
21,746
162,433
4,733
-
4,733
105,154
109,887|2019
Total
funds
£
11,724
161,290
14,922
1,440
189,376
500
96,063
348
46,738
36,622
180,271
9,105
-
9,105
96,049
105,154|
|---|---|---|---|
The notes form part of these financial statements
Page 9
## **FORWARD ASSIST LIMITED**
## **BALANCE SHEET 31 AUGUST 2020**
|Notes
**FIXED ASSETS**
Tangible assets
12
**CURRENT ASSETS**
Debtors
13
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
14
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
16
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|2020
£
350
3,144
111,944
115,088
(5,551)
109,537
109,887
109,887
109,887
-
109,887|2019
£
9,872
1,664
96,478
98,142
(2,860)
95,282
105,154
105,154
98,582
6,572
105,154|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2020 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 10
## **FORWARD ASSIST LIMITED**
## **BALANCE SHEET - continued 31 AUGUST 2020**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 15[th] June 2021 and were signed on its behalf by:
............................................. A Hewitt - Trustee
The notes form part of these financial statements
Page 11
**FORWARD ASSIST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **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 benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost Motor vehicles - 25% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 12
## **FORWARD ASSIST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020**
|**2.**
**DONATIONS AND LEGACIES**
Donations
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising income
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Grants
Grant income
Grants received, included in the above, are as follows:
Greggs Foundation
Starbucks
Department of Digital, Culture, Media and Sport
NHS England
Sage Foundation
Armed Forces Covenant
**5.**
**RAISING FUNDS**
**Raising donations and legacies**
Fundraising costs|2020
£
21,308
2020
£
6,730
2020
£
129,742
2020
£
-
-
36,389
-
-
93,353
129,742
2020
£
-|2019
£
11,724
2019
£
14,922
2019
£
161,290
2019
£
15,000
21,000
74,254
10,000
41,036
-
161,290
2019
£
500|
|---|---|---|
||||
continued...
Page 13
## **FORWARD ASSIST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020**
## **6. CHARITABLE ACTIVITIES COSTS**
|Support
Direct
costs (see
Costs
note 7)
£
£
Staff and support costs
91,803
-
Training
1,587
-
Activities expenses and equipment
47,297
-
Premises and administration costs
-
21,746
140,687
21,746
**7.**
**SUPPORT COSTS**
Governance
Management
costs
£
£
Premises and administration costs
20,246
1,500
Support costs, included in the above, are as follows:
2020
Premises
and
administration
costs
£
Rent and services
2,250
Insurance
3,592
Telephone and internet charges
2,901
Postage and stationery
30
Computer and IT costs
1,768
Sundries
7
Bank charges
176
Depreciation of tangible and heritage
assets
9,522
Accountancy fees
1,500
21,746|Totals
£
91,803
1,587
47,297
21,746
162,433
Totals
£
21,746
2019
Total
activities
£
7,308
3,531
2,895
1,630
1,439
61
207
17,751
1,800
36,622|
|---|---|
|||
continued...
Page 14
**FORWARD ASSIST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020**
## **8. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
|Depreciation - owned assets|2020
£
9,522|2019
£
17,751|
|---|---|---|
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2020 nor for the year ended 31 August 2019.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2019.
## **10. STAFF COSTS**
|**STAFF COSTS**|||
|---|---|---|
|Wages and salaries
Social security costs
Other pension costs|2020
£
86,664
3,418
1,721
91,803|2019
£
85,278
4,156
1,287|
|||90,721|
The charity's key management personnel comprise the Trustees and Chief Executive Officer. The total employee benefits of the key management personnel including employers national insurance were £39,904 (2019 - £36,398).
The average monthly number of employees during the year was as follows:
|Project
Administration and support|2020
4
1
5|2019
5
1|
|---|---|---|
|||6|
No employees received emoluments in excess of £60,000.
Page 15
continued...
## **FORWARD ASSIST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020**
|**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
11,724
-
**Charitable activities**
Grant income
77,036
84,254
Other trading activities
14,922
-
Other income
1,440
-
**Total**
105,122
84,254
**EXPENDITURE ON**
Raising funds
500
-
**Charitable activities**
Staff and support costs
43,071
52,992
Training
-
348
Activities expenses and equipment
2,732
44,006
Premises and administration costs
21,881
14,741
**Total**
68,184
112,087
**NET INCOME/(EXPENDITURE)**
36,938
(27,833)
**Transfers between funds**
389
(389)
**Net movement in funds**
37,327
(28,222)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
61,255
34,794
**TOTAL FUNDS CARRIED**
**FORWARD**
98,582
6,572|Total
funds
£
11,724
161,290
14,922
1,440
189,376
500
96,063
348
46,738
36,622
180,271
9,105
-
9,105
96,049
105,154|
|---|---|
Page 16
continued...
**FORWARD ASSIST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020**
|**12.**
**TANGIBLE FIXED ASSETS**
Plant and
machinery
£
**COST**
At 1 September 2019 and
31 August 2020
29,832
**DEPRECIATION**
At 1 September 2019
22,910
Charge for year
6,922
At 31 August 2020
29,832
**NET BOOK VALUE**
At 31 August 2020
-
At 31 August 2019
6,922
**13.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**14.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Social security and other taxes
Accrued expenses
**15.**
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
Restricted
funds
funds
£
£
Fixed assets
350
-
Current assets
115,088
-
Current liabilities
(5,551)
-
109,887
-|Motor
vehicles
£
49,295
46,345
2,600
48,945
350
2,950
2020
£
3,144
2020
£
1,351
4,200
5,551
2020
Total
funds
£
350
115,088
(5,551)
109,887||
|---|---|---|
continued...
Page 17
## **FORWARD ASSIST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020**
## **16. MOVEMENT IN FUNDS**
|Net
movement
At 1/9/19
in funds
£
£
**Unrestricted funds**
General fund
69,992
9,149
Salute Cafe
6,140
3,541
Sage Foundation - Enterprise Start Up
22,450
(22,862)
Armed Forces Covenant-Positive
Pathways and Family First Centre
-
38,155
98,582
27,983
**Restricted funds**
Department of Digital, Culture, Media
and Sport - Tampon Tax Fund
6,572
(23,250)
**TOTAL FUNDS**
105,154
4,733
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
30,694
Salute Cafe
6,730
Sage Foundation - Enterprise Start Up
-
Armed Forces Covenant-Positive
Pathways and Family First Centre
93,353
130,777
**Restricted funds**
Department of Digital, Culture, Media
and Sport - Tampon Tax Fund
36,389
**TOTAL FUNDS**
167,166|Transfers
between
At
funds
31/8/20
£
£
(16,678)
62,463
(412)
9,269
412
-
-
38,155
(16,678)
109,887
16,678
-
-
109,887
Resources
Movement
expended
in funds
£
£
(21,545)
9,149
(3,189)
3,541
(22,862)
(22,862)
(55,198)
38,155
(102,794)
27,983
(59,639)
(23,250)
(162,433)
4,733|
|---|---|
continued...
Page 18
## **FORWARD ASSIST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020**
## **16. MOVEMENT IN FUNDS - continued**
**Comparatives for movement in funds**
|||Net|Transfers||
|---|---|---|---|---|
|||movement|between|At|
||At 1/9/18|in funds|funds|31/8/19|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|58,916|9,677|1,399|69,992|
|Greggs Foundation-Core Costs|-|441|(441)|-|
|Salute Cafe|1,770|4,370|-|6,140|
|Donations - Tampon Tax Fund|569|-|(569)|-|
|Sage Foundation - Enterprise Start Up|-|22,450|-|22,450|
||61,255|36,938|389|98,582|
|**Restricted funds**|||||
|Northstar Foundation-Salute Coffee|||||
|Set Up|5,334|(5,334)|-|-|
|Department of Digital, Culture, Media|||||
|and Sport - Tampon Tax Fund|23,248|(16,676)|-|6,572|
|Big Lottery Fund - Line of Sight Arts|||||
|Project|6,212|(5,823)|(389)|-|
||34,794|(27,833)|(389)|6,572|
|**TOTAL FUNDS**|96,049|9,105|-|105,154|
continued...
Page 19
## **FORWARD ASSIST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020**
## **16. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
28,086
Greggs Foundation-Core Costs
15,000
Salute Cafe
39,586
Sage Foundation - Enterprise Start Up
22,450
105,122
**Restricted funds**
Northstar Foundation-Salute Coffee
Set Up
-
Department of Digital, Culture, Media
and Sport - Tampon Tax Fund
74,254
Big Lottery Fund - Line of Sight Arts
Project
-
NHS England-Business Feasibility
10,000
84,254
**TOTAL FUNDS**
189,376
A current year 12 months and prior year 12 months combined position is as
Net
movement
At 1/9/18
in funds
£
£
**Unrestricted funds**
General fund
58,916
18,826
Salute Cafe
1,770
7,911
Sage Foundation - Enterprise Start Up
-
(412)
Armed Forces Covenant-Positive
Pathways and Family First Centre
-
38,155
60,686
64,480
**Restricted funds**
Department of Digital, Culture, Media
and Sport - Tampon Tax Fund
23,248
(39,926)
**TOTAL FUNDS**
96,049
13,838|Resources
Movement
expended
in funds
£
£
(18,409)
9,677
(14,559)
441
(35,216)
4,370
-
22,450
(68,184)
36,938
(5,334)
(5,334)
(90,930)
(16,676)
(5,823)
(5,823)
(10,000)
-
(112,087)
(27,833)
(180,271)
9,105
follows:
Transfers
between
At
funds
31/8/20
£
£
(15,279)
62,463
(412)
9,269
412
-
-
38,155
(15,279)
109,887
16,678
-
-
109,887|
|---|---|
continued...
Page 20
## **FORWARD ASSIST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020**
## **16. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Salute Cafe
Sage Foundation - Enterprise Start Up
Armed Forces Covenant-Positive
Pathways and Family First Centre
**Restricted funds**
Department of Digital, Culture, Media
and Sport - Tampon Tax Fund
**TOTAL FUNDS**|Incoming
resources
£
58,780
46,316
22,450
93,353
220,899
110,643
356,542|Resources
Movement
expended
in funds
£
£
(39,954)
18,826
(38,405)
7,911
(22,862)
(412)
(55,198)
38,155
(156,419)
64,480
(150,569)
(39,926)
(342,704)
13,838|
|---|---|---|
The restricted funds comprise grants received from funders for a specific purpose or project and can be expended only in the way already agreed to by the charity.
## **Transfers between funds**
The fund transfers represent the transfer of restricted funds to unrestricted funds where a portion of the grant funding has been used to purchase fixed assets. Other transfers represent the completion of a project with the transfer of the remaining funds to unrestricted.
## **17. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2020.
Page 21
**FORWARD ASSIST LIMITED**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Other trading activities**
Fundraising income
**Charitable activities**
Grants
**Other income**
Other income
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Fundraising costs
**Charitable activities**
Wages
Social security
Pensions
Travel expenses
Training
Events and activities
Materials and equipment
Transport costs
Publicity
Professional fees
Room hire
Redundancy payment
**Support costs**
**Management**
Rent and services
Insurance
Telephone and internet charges
Carried forward|2020
£
21,308
6,730
129,742
9,386
167,166
-
86,664
3,418
1,721
8,904
1,587
20,752
1,982
2,509
1,596
10,355
1,199
-
140,687
2,250
3,592
2,901
8,743|2019
£
11,724
14,922
161,290
1,440
189,376
500
85,278
4,156
1,287
13,960
348
10,986
4,682
3,139
936
11,409
1,626
5,342
143,149
7,308
3,531
2,895
13,734|
|---|---|---|
This page does not form part of the statutory financial statements
Page 22
## **FORWARD ASSIST LIMITED**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020**
|**Management**
Brought forward
Postage and stationery
Computer and IT costs
Sundries
Bank charges
Plant and machinery
Motor vehicles
**Governance costs**
Accountancy fees
Total resources expended
**Net income**|2020
£
8,743
30
1,768
7
176
6,922
2,600
20,246
1,500
162,433
4,733|2019
£
13,734
1,630
1,439
61
207
6,926
10,825
34,822
1,800
180,271
9,105|
|---|---|---|
This page does not form part of the statutory financial statements
Page 23