**REGISTERED COMPANY NUMBER: 08419386 (England and Wales) REGISTERED CHARITY NUMBER: 1151617** **Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2022** **for Amy's House (A Company Limited by Guarantee)** Royston Parkin Limited 2 President Buildings Savile Street East Sheffield South Yorkshire S4 7UQ **Amy's House** **Contents of the Financial Statements for the year ended 31 March 2022** **----- Start of picture text -----**
Page
Report of the Trustees 1 to 4
Statement of Trustees' Responsibilities 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17
**----- End of picture text -----**
**Amy's House** ## **Report of the Trustees for the year ended 31 March 2022** 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 March 2022. 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** The objective of Amy's House is to improve the quality of life of children and young adults with physical, mental or sensory impairments, through the provision of respite care, recreational activities, quality play, care and family support and to preserve and protect the health and wellbeing of those caring for the above young people and their families. We are a charity based in Sheffield caring for children and young adults with additional needs or life limiting conditions and their families. We provide specialist care throughout the year with a particular focus on term-time Saturdays and school holidays for children. We also provide family support to families we are in direct contact with, and wider support services to local low income families. We provide support to children, young people and their families in their homes and the community, alongside information and advice. We have occupied a single building since 2019 which has undergone extensive reconfiguration and refurbishment to most efficient meet the needs of the charity and the young people we work with. This means we can offer more services during the day, such as providing services to young adults and supporting the Local Authority with emergency placements, and make the building available to the community outside of our operational time. We were able to develop as an organisation in 2021 with consolidation and strengthening of service provision to every Saturday. We continued to develop our respite care service offering to young adults and we are in constant communication with local specialist schools to expand this further as young people leave full time education provisions and are able to benefit from continuous care. Our Board of Directors have worked closely together to follow the guidance issued by the Charity Commission on public benefit. The building is available for use by local groups in the evenings and Sundays to hold meetings and events. We have also ensured that there are proposals in place for further utilising the space outside of current operational hours, as well as developing part of the building as a food bank to support low income families, and ensuring that the we invest in the building and improving the park where it is located. We look forward to re-engaging our volunteer fundraisers, usually raising funds by various means including our weekly coffee morning/talks/demonstrations as well as collections at events and in the city centre, in the future. We continue to be proactive in accessing any potential funding streams available to us when we meet the criteria and are hopeful that 2022 will allow strong progress to be made towards the Trustees financial objectives and for investment in the services we provide to take place. Page 1 **Amy's House** ## **Report of the Trustees for the year ended 31 March 2022** ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** The year was one that once again saw both challenges and opportunities. Whilst revenue, excluding grants, increased substantially on the previous year, giving Trustees great hope for the future, the building which we had taken occupancy of presented unexpected challenges requiring significant investment. Having taken up a new permanent home in 2019, the investment, repurposing and reconfiguring of the new space continued in 2021. The investment took the form of an almost total refurbishment which arose from what first appeared to be a simple leak. The building works required new electrics, plumbing, and remedial work as well as structural, health and safety and fire safety measures. Long negotiations took place with the building owners in respect of the work and agreement in principle was reached to provide a rent free period for the value of the investment. The investment will provide Amy's House with long term security, as well as returning exceptional value to the public as the building is owned by the local authority who were unable to directly commit the funding to bring the building into full compliance. It is hoped that the work, and subsequent agreement with the lessor will complete next year. The fundraising environment remained extremely challenging, largely due to the direct and long term effects of COVID19 and the imposed restrictions. Following completion of the building work, and Amy's House is again able to return to full occupancy, targets will be set to return the investment directly to improve the underlying financial resilience of the Charity as we continue to develop. Similarly, as Amy's House continues on its path of organisational development, the focus will shift from improving the quality of the service offered, to its maintenance and improving fundraising along-side expansion. Work continued improving the standards of both service and administration within the organisation to ensure that the service was both sustainable and future proof wherever possible. Work undertaken on the Sheffield City Council tendering process proved of immense value with a significant increase in the contract provision. The increased service provision, combined with the improvements that Amy's House has been able to make over recent years has resulted in extremely strong and respectful relationships between charity and the local authority, with Amy's House consistently held as an example of excellent care. The charity shop, unfortunately, continued to perform below expectations and despite assessment of operational days, and effort put into displays, volunteers and events, would have needed to improve by many orders of magnitude in order to be worth the continued risk. As an ongoing concern, the lease was due for renewal early in 2023 and a decision was taken not to extend the lease and to thus close the shop. The expansion to service provision to young adults has performed extremely well, exceeding expectations. Despite the increased tender to childrens' services, underlying finances are overwhelmingly strengthened by young adult service provision, ensuring the resilience of the organisation as a whole by diversifying income sources. Providing services for young adults creates a continuity pathway for a journey that can otherwise be challenging for the young people we care for. This continuity is increasingly valued by local authorities, as well as parents, guardians and care givers, and Amy's House continues to build its reputation as an example of excellence. The support of the insurers and their legal advice has continued to improve both the knowledge of Amy's House senior team, preventing a return to previous contentious issues, and ensuring that appropriate steps are taken in a timely and efficient way. Page 2 **Amy's House** ## **Report of the Trustees for the year ended 31 March 2022** Finally, as Amy's House continues on the development pathway that has been set in motion, the charity is becoming increasingly stable, resilient and reliable. Service provision has an excellent reputation and this will further increase returns in the future as stakeholders seek the support that we have proved adept at providing. ## **FINANCIAL REVIEW** ## **Financial position** The gross income for the 12 month period amounted to £400,449 (2021 15 month period: £554,403) and expenditure was £400,937 (2021 15 month period: £515,478). Net expenditure for the period amounted to £488 (2021 net income £38,986). Our fundraising is ongoing, and we welcome support from the local community and the wider community ## **Going concern** The charity depends on fundraising for its continued operations, however, expenditure can be tailored to the available funds, such that the trustees consider that there is no material uncertainty about the charity's ability to continue as a going concern. ## **FUTURE PLANS** The charity plans to continue the above activities in the forthcoming years. The trustees aim to build up the free reserves to cover six months operating costs and financial commitments. At 31 March 2022 unrestricted funds amounted to £40,334 (31 March 2021 £40,822). Free reserves, excluding fixed assets, amounted to a negative sum of £72,530 (2021 positive sum of £38,728). The negative free reserves figure has arisen due to the charity having to spend £103,988 on leasehold property improvements; this spend is a one off item and is expected to result in financial benefits to the charity going forward. ## **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. The charity was incorporated as a company limited by guarantee on 26 February 2013 and is governed by its Memorandum and Articles. ## **Decision making** The trustees must hold at least four meetings a year and potential trustees are nominated by an existing trustee and seconded at a trustees' meeting. Appropriate training is provided where necessary. ## **Risk management** The trustees regularly review the risks and uncertainties facing the charity and support the fundraising to improve the facilities and ensure the long term viability of the charity. They also support the qualified staff in mitigating the day to day safeguarding, and health and safety risks. The Charity Manager Lisa Marsh is responsible to the trustees for the day to day management of the charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** 08419386 (England and Wales) Page 3 **Amy's House** **Report of the Trustees for the year ended 31 March 2022** **Registered Charity number** 1151617 ## **Registered office** Arbourthorne Lodge Guildford Avenue Sheffield S2 2PL ## **Trustees** G M Littlewood (deceased 3.2.22) Mrs M Hobson (resigned 1.9.22) Mrs M Lea M Monaghan J M Bell R Vyse ## **Independent Examiner** Royston Parkin Limited 2 President Buildings Savile Street East Sheffield South Yorkshire S4 7UQ This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on 29 March 2023 and signed on its behalf by: R Vyse - Trustee Page 4 **Amy's House** ## **Statement of Trustees' Responsibilities for the year ended 31 March 2022** The trustees (who are also the directors of Amy's House for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charity SORP; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 5 **Independent Examiner's Report to the Trustees of Amy's House** ## **Independent examiner's report to the trustees of Amy's House ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022. ## **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** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Association of Chartered Certified Accountants which is one of the listed bodies. 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. Andrew Edward Froggatt Association of Chartered Certified Accountants Royston Parkin Limited 2 President Buildings Savile Street East Sheffield South Yorkshire S4 7UQ 29 March 2023 Page 6 **Amy's House** ## **Statement of Financial Activities for the year ended 31 March 2022** |**Year Ended**
**31.3.22**
**Unrestricted**
**fund**
Notes
**£**
**INCOME AND SERVICES FROM**
Donations and services
**400,397**
Investment income
2
**52**
**Total**
**400,449**
**EXPENDITURE ON**
Charitable activities
**400,937**
**NET INCOME/(EXPENDITURE)**
**(488)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**40,822**
**TOTAL FUNDS CARRIED FORWARD**
**40,334**|Period
1.1.20
to
31.3.21
Total
funds
£
554,403
61| |---|---| ||554,464| ||515,478| ||38,986
1,836| ||40,822| ||| The notes form part of these financial statements Page 7 **Amy's House** ## **Balance Sheet 31 March 2022** |**2022**
**Unrestricted**
**fund**
Notes
**£**
**FIXED ASSETS**
Tangible assets
7
**112,864**
**CURRENT ASSETS**
Debtors
8
**23,320**
Cash at bank
**36,729**
**60,049**
**CREDITORS**
Amounts falling due within one year
9
**(18,899)**
**NET CURRENT ASSETS**
**41,150**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**154,014**
**CREDITORS**
Amounts falling due after more than one
year
10
**(113,680)**
**NET ASSETS/(LIABILITIES)**
**40,334**
**FUNDS**
12
Unrestricted funds
**40,334**
**TOTAL FUNDS**
**40,334**|2021
Total
funds
£
2,094
89,076
49,285
138,361
(54,263)
84,098
86,192
(45,370)
40,822
40,822
40,822| |---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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 8 **Amy's House** ## **Balance Sheet - continued 31 March 2022** 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 29 March 2023 and were signed on its behalf by: R Vyse - Trustee The notes form part of these financial statements Page 9 **Amy's House** ## **Notes to the Financial Statements for the year ended 31 March 2022** ## **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. ## **Financial reporting standard 102 - reduced disclosure exemptions** As a small entity, the charity has taken advantage of the exemptions contained in the Amendments to FRS 102 and has not presented a strategic report or cash flow statement. ## **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. The following specific policies are applied to particular categories of income: - Income from donations or grants are recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classed as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it be regarded as restricted. ## **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. Short leasehold - not provided Fixtures and fittings - 33% on reducing balance Motor vehicles - 25% on cost Computer equipment - 33% on reducing balance ## **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. continued... Page 10 **Amy's House** ## **Notes to the Financial Statements - continued for the year ended 31 March 2022** ## **1. ACCOUNTING POLICIES - continued** ## **Fund accounting** 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. ## **2. INVESTMENT INCOME** **----- Start of picture text -----**
Period
1.1.20
Year Ended to
31.3.22 31.3.21
£ £
Deposit account interest 52 61
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Period
1.1.20
Year Ended to
31.3.22 31.3.21
£ £
Depreciation - owned assets 3,893 1,346
**----- End of picture text -----**
## **3. NET INCOME/(EXPENDITURE)** ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the period ended 31 March 2021. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2022 nor for the period ended 31 March 2021. continued... Page 11 **Amy's House** ## **Notes to the Financial Statements - continued for the year ended 31 March 2022** ## **5. STAFF COSTS** |**Year Ended**
**31.3.22**
**£**
Wages and salaries
**254,989**
**254,989**
The average monthly number of employees during the year was as follows:
**Year Ended**
**31.3.22**
Administration and management
**3**
Care support staff
**21**
**24**|Period
1.1.20
to
31.3.21
£
313,702|Period
1.1.20
to
31.3.21
£
313,702| |---|---|---| ||313,702|| |||Period
1.1.20
to
31.3.21
3
23
26| No employees received emoluments in excess of £60,000. Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £84,420 (2021 £114,372). ## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||Unrestricted| |---|---| ||fund| |**INCOME AND SERVICES FROM**
Donations and services|£
554,403| |Investment income|61| |**Total**|554,464| |**EXPENDITURE ON**|| |Charitable activities|515,478| |**NET INCOME**|38,986| |**RECONCILIATION OF FUNDS**|| |Total funds brought forward|1,836| continued... Page 12 **Amy's House** ## **Notes to the Financial Statements - continued for the year ended 31 March 2022** ## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** |||Unrestricted| |---|---|---| |||fund| |||£| ||**TOTAL FUNDS CARRIED**|| ||**FORWARD**|40,822| |**7.**|**TANGIBLE FIXED ASSETS**|| |**COST**
At 1 April 2021
Additions
At 31 March 2022
**DEPRECIATION**
At 1 April 2021
Charge for year
At 31 March 2022
**NET BOOK VALUE**
At 31 March 2022
At 31 March 2021|Short
leasehold
£
**-**
**103,988**
**103,988**
**-**
**-**
**-**
**103,988**
-|Fixtures
and
fittings
£
**19,284**
**4,879**
**24,163**
**18,544**
**1,854**
**20,398**
**3,765**
740|Motor
vehicles
£
**-**
**4,000**
**4,000**
**-**
**1,000**
**1,000**
**3,000**
-|Computer
equipment
£
**2,470**
**1,796**
**4,266**
**1,116**
**1,039**
**2,155**
**2,111**
1,354|Totals
£
**21,754**
**114,663**| |---|---|---|---|---|---| ||||||**136,417**| ||||||**19,660**
**3,893**| ||||||**23,553**| ||||||**112,864**| ||||||2,094| |**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments and accrued income|**2022**
**£**
**23,320**
**-**
**23,320**|2021
£
12,840
76,236| |---|---|---| |||89,076| continued... Page 13 **Amy's House** ## **Notes to the Financial Statements - continued for the year ended 31 March 2022** |**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2022**
**£**
Bank loans and overdrafts (see note 11)
**6,090**
Social security and other taxes
**(1)**
Other creditors
**1,162**
Accruals and deferred income
**11,648**
**18,899**
**10.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
**2022**
**£**
Bank loans (see note 11)
**39,282**
Social security and other taxes
**74,398**
**113,680**
**11.**
**LOANS**
An analysis of the maturity of loans is given below:
**2022**
**£**
Amounts falling due within one year on demand:
Bank loans
**6,090**
Amounts falling between one and two years:
Bank loans - 1-2 years
**6,499**
Amounts falling due between two and five years:
Bank loans - 2-5 years
**18,661**
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans more 5 yr by instal
**14,122**||2021
£
4,630
35,095
395
14,143| |---|---|---| |||54,263| |||2021
£
45,370
-| |||45,370| |||2021
£
4,630| |||4,630| |||13,890| |||26,850| The Covid bounce back loan is repayable over 9 years from June 2021 at an interest rate of 2.5% per annum. continued... Page 14 ## **Amy's House** ## **Notes to the Financial Statements - continued for the year ended 31 March 2022** ## **12. MOVEMENT IN FUNDS** |At 1.4.21
£
**Unrestricted funds**
General fund
**40,822**
**TOTAL FUNDS**
**40,822**
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
**400,449**
**TOTAL FUNDS**
**400,449**
**Comparatives for movement in funds**
At 1.1.20
£
**Unrestricted funds**
General fund
1,836
**TOTAL FUNDS**
1,836
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
554,464
**TOTAL FUNDS**
554,464|Net
movement
At
in funds
31.3.22
£
£
**(488)**
**40,334**
**(488)**
**40,334**
Resources
Movement
expended
in funds
£
£
**(400,937)**
**(488)**
**(400,937)**
**(488)**
Net
movement
At
in funds
31.3.21
£
£
38,986
40,822
38,986
40,822
Resources
Movement
expended
in funds
£
£
(515,478)
38,986
(515,478)
38,986| |---|---| continued... Page 15 **Amy's House** ## **Notes to the Financial Statements - continued for the year ended 31 March 2022** ## **13. RELATED PARTY DISCLOSURES** During the year a motor vehicle was purchased for the sum of £4,000. At the time of purchase payment via the Charity's bank account was unable to be processed so payment was made personally by a member of staff. The staff member was reimbursed by the Charity and the vehicle has been registered in the Charity's name with DVLA. The above transaction took place on an arms length basis. ## **14. INDEPENDENT EXAMINATION FEES** Fees payable to the independent examiner for examination of the financial statements are £300 (2021 £300). ## **15. LIMITED BY GUARANTEE** The company is limited by guarantee and as such has no share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation. Page 16 **Amy's House** ## **Detailed Statement of Financial Activities for the year ended 31 March 2022** |||Period| |---|---|---| |||1.1.20| ||Year Ended|to| ||31.3.22|31.3.21| ||£|£| |**INCOME AND SERVICES**||| |**Donations and services**||| |SCC contract income|**180,458**|95,843| |Donations and Fundraising|**11,547**|30,177| |HMRC Gift aid reclaimed|**-**|5,545| |Grants|**-**|242,381| |Other service income|**198,498**|180,457| |Insurance claim received|**9,894**|-| ||**400,397**|554,403| |**Investment income**
Deposit account interest|**52**|61| |**Total incoming resources**|**400,449**|554,464| |**EXPENDITURE**
**Charitable activities**
Wages|**254,989**|313,702| |Rent, rates and insurance|**47,271**|27,873| |Repairs and maintenance|**8,729**|44,747| |Light and heat|**4,645**|14,950| |Telephone|**5,050**|4,064| |Fund raising expenses|**7,101**|1,406| |Motor and travel costs|**35,442**|41,719| |Other office & professional|**13,191**|44,209| |Bank charges|**137**|438| |Depreciation of tangible fixed assets|**3,894**|1,346| |Bank interest|**4,817**|-| ||**385,266**|494,454| |**Other activities**||| |Purchase of food and materials|**15,671**|21,024| |Total resources expended|**400,937**|515,478| |**Net (expenditure)/income**|**(488)**|38,986| This page does not form part of the statutory financial statements Page 17 23 March 2023 The Directors �$�P�\�¶�V���+�R�X�V�H Arbourthorne Lodge Guildford Avenue Sheffield S2 2PL Our Ref: PA/RP/8170 Dear Sirs, ## �$�P�\�¶�V���+�R�X�V�H **Independent examination for the year to 31 March 2022 Letter of Commentary** Please find below details of areas which require improvement, but which were not significant enough to warrant reporting in our independent examination: - A spreadsheet-based cash book is used to record the receipt of all cash income and how the charity uses this money, i.e. is it banked or used to purchases goods and supplies - A system for recording details of donations is implemented - Receipts/invoices are obtained and retained for all expenditure - The Sage accounting system is updated on a regular basis, with bank reconciliations being carried out at least monthly. If you have any queries in respect of the above, please do not hesitate to contact me, but we believe that these issues will be resolved by year end 31 March 2024, because of the time we have spent assisting Lisa to make improvements since our appointment in Spring 2022. Yours faithfully, Phil Auckland Manager For and on behalf of Royston Parkin Limited Chartered Certified Accountants Encl. ## **Amy's House Arbourthorne Lodge Guildford Avenue Sheffield S2 2PL** 23 March 2023 ## **Royston Parkin** ## **Chartered Certified Accountants & Registered Auditors 2 President Buildings Savile Street East Sheffield S4 7UQ** Dear Sirs, This representation letter is provided in connection with your preparation of the accounts of �$�P�\�¶�V���+�R�X�V�H���I�R�U���W�K�H���\�H�D�U���H�Q�G�L�Q�J���������0�D�U�F�K������������ ## **1. General** We acknowledge as directors/trustees our responsibility under the Companies Act 2006 for preparing financial statements which you have drafted on our behalf which give a true and fair view of the financial position of the charity/charitable company as of 31 March 2022 and of the results of its operations for the year then ended and for making accurate representations to you. ## **2. Accounting Records** Sage, invoices, bank statements, wages details and other supporting workings have been made available to you for the purpose of your preparation of the accounts. . ## **3. Related Party Transactions** We confirm that we have disclosed to you all related parties relevant to the charity/charitable company. We confirm that there are no transactions that require disclosure with those related parties or their close family relations and control of the company other than those disclosed in the accounts. ## **4. Going concern** We confirm that having considered our expectations and intentions for the next twelve months, the charity/charitable company is a going concern. We confirm that the disclosures in the accounting policies are an accurate reflection of the reasons for our consideration that the accounts should be drawn up on a going concern basis. ## **5. Transactions with Trustees** �1�R���W�U�D�Q�V�D�F�W�L�R�Q�V���Z�L�W�K���W�K�H���W�U�X�V�W�H�H�V�¶���I�R�U���W�K�H���\�H�D�U���H�Q�G�H�G�31 March 2022 have taken place except as disclosed in the accounts. ## **6. PAYE** The creditor of £74,398.34 as at the year ended 31 March 2022 is still owed to HMRC as of now, and we have now agreed a payment plan with HMRC to pay off this historic debt, with payments due to commence shortly. We confirm that to the best of our knowledge and belief that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and where appropriate, of inspection of supporting documentation sufficient to satisfy ourselves that we can properly make each of the above representations to you. We believe it to be appropriate for the accounts to be signed by the trustees; and have thus signed the accounts for the year ended 31 March 2022. Yours faithfully, Mr R Vyse 29 March 2023 Mr R Vyse Amy's House Arbourthorne Lodge Guildford Avenue Sheffield S2 2PL Our Ref: PA/RP/8170 Dear Richard, ## **Amy's House Accounts for the year ended 31 March 2022** I have uploaded formal accounts documentation for the above period. The figures have been amended from those in the draft accounts as follows.: - �x The PAYE liability has been moved from current liabilities to liabilities over one year �I�R�O�O�R�Z�L�Q�J���+�0�5�&�¶�V���D�F�F�H�S�W�D�Q�F�H���R�I���D���S�D�\�P�H�Q�W���S�O�D�Q��for the Charity to clear the balance by monthly payments over the next three and a half years. The documents, once checked, require approval as follows: - �x Approval copy of the accounts - �x Letter of representation - �x Letter of commentary If you have any queries please contact either myself, or Robert Palmer. Yours sincerely, ## _Phillip Auckland_ Phillip Auckland Manager Encl.