Registered number 08091241
Charity number 1150441
Refocus Project Limited
Report and Accounts
31 March 2022
Mattison & Co Accountants 70 High Street Chislehurst Kent BR7 5AQ
Refocus Project Limited Registered number: 08091241 Directors' Report
Principal activities
The company's principal activity during the year continued to be behaviour management programmes in schools and delivering alternatives to exclusion projects for those vulnerable to gang culture and crime exploration. To include the mentoring and coaching of young offenders and adults.
Refocus Project is a Private company limited by guarantee without share capital and also has charity status under registration number 1150441
Directors
The following persons served as directors during the year:
-
G. Jones
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J. Oliver (resigned 15 October 2022)
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K. Walker (appointed 5 April 2020)
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N. Oti (appointed 17 July 2021)
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B. Rodgers (appointed 15 October 2022)
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 23 December 2022 and signed on its behalf.
B. Rodgers Director
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Refocus Project Limited Accountants' Report
Refocus Project Limited
You consider that the company is exempt from an audit for the year ended 31 March 2022. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Mattison & Co Accountants
70 High Street Chislehurst Kent BR7 5AQ
23 December 2022
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Refocus Project Limited Profit and Loss Account for the year ended 31 March 2022
| Income Administrative expenses Surplus Interest receivable Surplus |
2022 £ 96,938 (94,271) 2,667 3 2,670 |
2021 £ 176,566 (114,218) 62,348 18 62,366 |
|---|---|---|
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Refocus Project Limited Registered number: 08091241 Balance Sheet Charity number 1150441
| Notes Current assets Debtors 3 Cash at bank and in hand Creditors: amounts falling due within one year 4 Net current assets Net assets Capital and reserves Profit and loss account Shareholders' funds |
13,629 49,093 62,722 2,314 |
2022 £ 65,036 65,036 65,036 65,036 |
Re-stated 2021 £ - 63,710 63,710 (1,344) 62,366 62,366 62,366 62,366 |
|---|---|---|---|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
B. Rodgers Director Approved by the board on 23 December 2022
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Refocus Project Limited Statement of Changes in Equity for the year ended 31 March 2022
| At 1 April 2020 Surplus for the year At 31 March 2021 At 1 April 2021 Surplus for the year At 31 March 2022 |
Profit and loss account £ - 62,366 62,366 62,366 2,670 65,036 |
Total £ - 62,366 62,366 62,366 2,670 65,036 |
|---|---|---|
Refocus Project is a Private company limited by guarantee without share capital and also has charity status under registration number 1150441.
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Refocus Project Limited Notes to the Accounts for the year ended 31 March 2022
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
| 2 Employees Average number of persons employed by the company 3 Debtors |
2022 Number 3 2022 £ |
2021 Number 2 |
|---|---|---|
| 2021 £ |
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Refocus Project Limited Notes to the Accounts for the year ended 31 March 2022
| Other debtors 4 Creditors: amounts falling due within one year Trade creditors Taxation and social security costs Other creditors |
13,629 2022 £ - 727 (3,041) (2,314) |
- 2021 £ 5,360 - (4,016) 1,344 |
|---|---|---|
5 Other information
Refocus Project Limited is a private company limited by shares and incorporated in England. Its registered office is:
Crowne House Home Gardens Dartford Kent DA1 1DZ
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Refocus Project Limited Detailed profit and loss account for the year ended 31 March 2022
| Sales Administrative expenses Operating profit Interest receivable Profit before tax |
2022 £ 96,938 (94,271) 2,667 3 2,670 |
2021 £ 176,566 (114,218) 62,348 18 62,366 |
|---|---|---|
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Refocus Project Limited Detailed profit and loss account for the year ended 31 March 2022
| Income Grants received - Restricted funds Gifts and donations Schools and sessionals Other operating income Administrative expenses Employee costs: Salaries and sessional Wages and salaries Uniforms and promotional Volunteer costs Training and development Pensions Travel and subsistence Entertaining Premises costs: Rent General administrative expenses: Telephone and internet Website Postage, stationery and printing Subscriptions Insurance Equipment expensed Small general project equipment costs Events and conferences Kent Community Foundation YEF project costs Kent Sports project costs Trustee meetings Sundry expenses Legal and professional costs: Accountancy and book-keeping fees Advertising and PR Marketing Consultancy and other professional fees |
2022 £ 84,305 10,736 341 1,556 96,938 54,147 19,873 221 - 1,474 127 - 500 76,342 4,160 4,160 - - 285 535 2,165 - 1,171 459 - 170 - 5 1,766 6,556 4,100 36 421 2,656 7,213 94,271 |
2021 £ 152,546 20,857 - 3,163 176,566 45,285 - 401 267 4,803 - 250 - 51,006 22,230 22,230 4,680 2,923 171 - 595 2,738 5,987 38 2,119 553 8,115 60 1,116 29,095 - 96 1,441 10,350 11,887 114,218 |
|---|---|---|
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2022 2021 £ £
Refocus Project Limited Detailed profit and loss account for the year ended 31 March 2022
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