Charity registration number: 1151697
"Jigsaw" Support Scheme
Annual Report and Financial Statements for the Year Ended 31 March 2022
"Jigsaw" Support Scheme
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 5 |
| Statement of Trustees' Responsibilities | 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 15 |
"Jigsaw" Support Scheme
Reference and Administrative Details
Trustees Terence Mallaburn John Childs Trudy Gill Barry Answer Executive Committee Members Amanda Woolley Michelle Vernon (resigned 4 May 2021) Vaugnhan Hopewell (resigned 15 September 2021) Brian Lohan (died 24 December 2022) Kellie Coupland (resigned 1 May 2022) Ryan Sykes (appointed 15 September 2021 and resigned 1 May 2022) Fiona Burke (appointed 4 May 2021 and resigned 1 May 2022) John Childs (appointed 1 May 2022) Terry Mallaburn (appointed 1 May 2022)
Charity Registration Number 1151697 Principal Office Fire Station 113 Rosemary Street Mansfield Nottinghamshire NG19 6AB Independent Examiner M R Seals FCCA Seals King & Co Ltd 17 Brunts Street Mansfield Nottinghamshire NG18 1AX
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"Jigsaw" Support Scheme
Executive Committee Report
For the year ended 31st March 2022
The Executive Committee present their report, along with the financial statements of the charity for the year ended 31st March 2022. The financial statements have been prepared based on the accounting policies set out on pages 9 to 11 of the financial statements and comply with the charity's constitution, the Charities Act 201l and 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).
Structure, Governance and Management
The charity is governed by a constitution, which was adopted on the 9th of April 2013 and was last updated in January 2019. The constitution was reviewed on 1st ctober 2021 and no further changes was deemed necessary. It was agreed that this would be followed up with a further update in the next year.
The constitution states that there must be at least three charity trustees, this has been maintained through the relevant period.
Responsibility for the day to day running of the charity is devolved to the Chief Officer management team and trustees.
Risk Management
The Executive Committee is responsible for the management of all the risks faced by the charity. These risks are identified, and established systems and procedures are put in place to manage these risks. A risk register is kept and discussed as appropriate. No major issues nor serious reportable events were recorded in the time period.
Objectives and Activities
The charity’s objectives are defined as:
Hoarding Project - Jigsaw runs its pioneering Hoarding recovery service, this entails a full range of sub services such as benefit advice, home visits and clearance assistance, signposting, counselling, and a mental health group.
Additional Charitable Activities - Jigsaw continues to conduct charitable activities not part of its primary hoarding project, these tend to be aimed at poverty relief, in the Mansfield area and Bassetlaw council area and the wider Nottinghamshire area as well. This has been small scale poverty relief and food bank services, as well as the facilitation of specific charitable acts by third parties.
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"Jigsaw" Support Scheme
Executive Committee Report
Volunteers
The board would also like to note the sad loss of a number of jigsaw volunteers and staff, due to ill health in this period, we are very grateful for their contributions over the years and our sympathies are with their loved ones.
Financial Review
The charity had net expenditure for the year of £412 (2021 - net income of £26,870). The total funds carried forward at 31st March 2022 amounted to £33,791 (2021 - £34,203). Total funds carried forward at 31st March 2022 included nil (2021 - nil) of restricted funds and £33,791 (2021 - £34,203) of unrestricted general funds available for use at the discretion of the Executive Committee.
Reserves Policy
Jigsaw has traditionally been funded through grants and contracts and there is always a degree of funding instability. It is therefore necessary to maintain a level of unrestricted funds, so that in the event of future funding not being committed the scheme can wind down its activities over a reasonable period. As is required by charity commission guidance.
The current amount to be held in reserves is 3 months running costs. The reason for this is that should Jigsaw be unable to continue its services due to lack of funding, the beneficiaries of the scheme are given some months to adjust to the situation and find other services to replace Jigsaw. The support workers would be able to build the situation into service reviews and work with the service users to seek alternative support.
This policy is reviewed annually in order that the amount of funding maintained in reserves is in proportion to the overall budget and activities.
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"Jigsaw" Support Scheme
Executive Committee Report
Annual Report and Plans for the Future
As we come to the end of the year, we are pleased to present our annual report for Jigsaw Mental Health Charity. Jigsaw is a non-profit organization that has been working tirelessly to promote mental health awareness and support individuals suffering from mental health issues in the Nottinghamshire area.
Our goal is to reduce the stigma associated with mental health disorders particularly around Hoarding and improve the overall mental wellbeing of our community.
Activities and Achievements:
Over the past year, Jigsaw has taken several steps towards achieving its goals. Some of the key activities and achievements of the organization are highlighted below:
-
Support Services: We provided support services to individuals suffering from mental health issues. These services included counselling, home visits, and other forms of support. Our team provided support to a large number of individuals and families, whom would otherwise not have received the support they needed.
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Advocacy: We advocated for the rights of individuals suffering from mental health issues. We participated in various forums and raised awareness about the importance of mental health care in the community.
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Research: We conducted research in collaboration with Oxford University and presented our findings to the public. Our research helped us to further understand Hoarding disorders.
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Fundraising: We organized several fundraising events to generate funds to support our activities. These events were attended by a large number of people who generously contributed to our cause.
Despite our achievements, we faced several challenges during the year. These challenges included:
-
Limited Funding: We struggled to raise enough funds to support our activities. This limited our ability to reach out to more people and provide the necessary support to those in need.
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Stigma: The stigma associated with mental health disorders remained a major challenge. Many people are still reluctant to seek help due to the fear of being stigmatized and this also affected the funding environment.
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Limited Resources: We faced a shortage of mental health professionals, making it difficult for us to provide support to everyone in need.
Moving forward, Jigsaw has identified several key areas that it will focus on in the coming year. These include:
-
Increased Awareness: We plan to intensify our awareness campaigns to reach more people and reduce the stigma associated with Hoarding disorders.
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Capacity Building: We will work to build the capacity of our organization to be able to provide support to more people.
-
Collaboration: We will seek to collaborate with other organizations to leverage resources and provide better support to individuals suffering from mental health issues.
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"Jigsaw" Support Scheme
Executive Committee Report
Conclusion
We are proud of the progress that Jigsaw has made over the past year. We remain committed to our mission of promoting mental health awareness and providing support to those in need. We would like to express our gratitude to our partners, donors, and volunteers for their support, without which we would not have been able to achieve our goals. We look forward to another year of working towards our mission and making a difference in the lives of those affected by mental health disorders.
On behalf of the Executive Committee
..................................................................... Amanda Woolley (Chair)
...................................................................... Terence Mallaburn (Treasurer temp)
Date: 20th February 2023
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"Jigsaw" Support Scheme
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 20 February 2023 and signed on its behalf by:
......................................... Amanda Jayne Woolley Chair
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"Jigsaw" Support Scheme
Independent Examiner's Report to the trustees of "Jigsaw" Support Scheme
I report to the trustees on my examination of the accounts of "Jigsaw" Support Scheme for the year ended 31 March 2022.
Responsibilities and basis of report
As the charity trustees of "Jigsaw" Support Scheme you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the "Jigsaw" Support Scheme's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of "Jigsaw" Support Scheme as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
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.
......................................
M R Seals FCCA
Seals King & Co Ltd 17 Brunts Street Mansfield Nottinghamshire NG18 1AX
20 February 2023
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"Jigsaw" Support Scheme
Statement of Financial Activities for the Year Ended 31 March 2022
| Total | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | 2022 | |||||||
| Note | £ | £ | £ | ||||||
| Income and Endowments from: | |||||||||
| Donations and legacies | 2 | 14,721 | - | 14,721 | |||||
| Charitable activities | - | 42,972 | 42,972 | ||||||
| Investment income | 3 | - | 3 | ||||||
| Other income | 864 | - | 864 | ||||||
| Total income | 15,588 | 42,972 | 58,560 | ||||||
| Expenditure on: | |||||||||
| Charitable activities | (6,801) | (50,731) | (57,532) | ||||||
| Governance costs | (1,440) | - | (1,440) | ||||||
| Total expenditure | (8,241) | (50,731) | (58,972) | ||||||
| Net income/(expenditure) | 7,347 | (7,759) | (412) | ||||||
| Gross transfers between funds | (7,759) | 7,759 | - | ||||||
| Net movement in funds | (412) | - | (412) | ||||||
| Reconciliation of funds | |||||||||
| Total funds brought forward | 34,203 | - | 34,203 | ||||||
| Total funds carried forward | 11 | 33,791 | - | 33,791 | |||||
| Unrestricted | Restricted | Total | |||||||
| funds | funds | 2021 | |||||||
| Note | £ | £ | £ | ||||||
| Income and Endowments from: | |||||||||
| Donations and legacies | 68,139 | - | 68,139 | ||||||
| Investment income | 12 | - | 12 | ||||||
| Other income | 6,298 | - | 6,298 | ||||||
| Total income | 74,449 | - | 74,449 | ||||||
| Expenditure on: | |||||||||
| Charitable activities | (40,701) | (6,878) | (47,579) | ||||||
| Total expenditure | (40,701) | (6,878) | (47,579) | ||||||
| Net income/(expenditure) | 33,748 | (6,878) | 26,870 | ||||||
| Net movement in funds | 33,748 | (6,878) | 26,870 | ||||||
| Reconciliation of funds | |||||||||
| Total funds brought forward | 455 | 6,878 | 7,333 | ||||||
| Total funds carried forward | 11 | 34,203 | - | 34,203 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 11.
The notes on pages 10 to 15 form an integral part of these financial statements. Page 8
"Jigsaw" Support Scheme
(Registration number: 1151697) Balance Sheet as at 31 March 2022
| 2022 | 2021 | |||
|---|---|---|---|---|
| Note | £ | £ | ||
| Fixed assets | ||||
| Tangible assets | 7 | 100 | 200 | |
| Current assets | ||||
| Debtors | 8 | - | 504 | |
| Cash at bank and in hand | 9 | 47,390 | 46,882 | |
| 47,390 | 47,386 | |||
| Creditors: Amounts falling due within one year | 10 | (13,699) | (13,383) | |
| Net current assets | 33,691 | 34,003 | ||
| Net assets | 33,791 | 34,203 | ||
| Funds of the charity: | ||||
| Unrestricted income funds | ||||
| Unrestricted funds | 33,791 | 34,203 | ||
| Total funds | 11 | 33,791 | 34,203 |
The financial statements on pages 8 to 15 were approved by the trustees, and authorised for issue on 20 February 2023 and signed on their behalf by:
......................................... Amanda Jayne Woolley Chair
The notes on pages 10 to 15 form an integral part of these financial statements. Page 9
"Jigsaw" Support Scheme
Notes to the Financial Statements for the Year Ended 31 March 2022
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
"Jigsaw" Support Scheme meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) 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.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Going concern
As with most charities we have been impacted by the Coronavirus (Covid 19). This has had an impact on our operations and staff. We have (where appropriate) utilised the grants and benefits available from the Government and are taking all the steps we can to protect the future of our business. Although the total impact is still uncertain the trustees believe that it is appropriate to prepare the accounts on a going concern basis.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
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"Jigsaw" Support Scheme
Notes to the Financial Statements for the Year Ended 31 March 2022
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £350.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class
Computer equipment
Depreciation method and rate straight line basis over 3 years
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
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"Jigsaw" Support Scheme
Notes to the Financial Statements for the Year Ended 31 March 2022
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
2 Income from donations and legacies
| Unrestricted | |||
|---|---|---|---|
| funds | Total | ||
| General | funds | ||
| £ | £ | ||
| Grants, including capital grants; | |||
| Grants from other charities | 12,725 | 12,725 | |
| Regular giving and capital donations | 1,996 | 1,996 | |
| Total for 2022 | 14,721 | 14,721 | |
| Total for 2021 | 68,139 | 68,139 |
3 Expenditure on charitable activities
| Unrestricted | ||||||
|---|---|---|---|---|---|---|
| funds | Restricted | Total | ||||
| General | funds | funds | ||||
| Note | £ | £ | £ | |||
| Allocated support costs | 6,801 | 50,731 | 57,532 | |||
| Governance costs | 1,440 | - | 1,440 | |||
| Total for 2022 | 8,241 | 50,731 | 58,972 | |||
| Total for 2021 | 40,701 | 6,878 | 47,579 |
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"Jigsaw" Support Scheme
Notes to the Financial Statements for the Year Ended 31 March 2022
Total expenditure £
4 Analysis of governance and support costs
Governance costs
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total | |||
| General | funds | |||
| £ | £ | |||
| Accountancy fees | ||||
| Other fees paid to accountant | 240 | 240 | ||
| Independent examiner fees | ||||
| Examination of the financial statements | 1,200 | 1,200 | ||
| Total for 2022 | 1,440 | 1,440 | ||
| Total for 2021 | 1,680 | 1,680 | ||
| 5 | Independent examiner's remuneration | |||
| 2022 | 2021 | |||
| £ | £ | |||
| Examination of the financial statements | 1,200 | 1,200 |
6 Taxation
The charity is a registered charity and is therefore exempt from taxation.
7 Tangible fixed assets
| 7 Tangible fixed assets |
|||
|---|---|---|---|
| Furniture and | |||
| equipment | Total | ||
| £ | £ | ||
| Cost | |||
| At 1 April 2021 | 5,043 | 5,043 | |
| At 31 March 2022 | 5,043 | 5,043 | |
| Depreciation | |||
| At 1 April 2021 | 4,843 | 4,843 | |
| Charge for the year | 100 | 100 | |
| At 31 March 2022 | 4,943 | 4,943 |
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"Jigsaw" Support Scheme
Notes to the Financial Statements for the Year Ended 31 March 2022
| Furniture and | Furniture and | Furniture and | Furniture and | ||||||
|---|---|---|---|---|---|---|---|---|---|
| equipment | Total | ||||||||
| £ | £ | ||||||||
| Net book value | |||||||||
| At | 31 March 2022 | 100 | 100 | ||||||
| At | 31 March 2021 | 200 | 200 | ||||||
| 8 | Debtors | ||||||||
| 2022 | 2021 | ||||||||
| £ | £ | ||||||||
| Prepayments | - | 504 | |||||||
| 9 | Cash and cash equivalents | ||||||||
| 2022 | 2021 | ||||||||
| £ | £ | ||||||||
| Cash on hand | 100 | 100 | |||||||
| Cash at bank | 47,290 | 46,782 | |||||||
| 47,390 | 46,882 | ||||||||
| 10 | Creditors: amounts falling due within one year | ||||||||
| 2022 | 2021 | ||||||||
| £ | £ | ||||||||
| Other taxation and social security | 1,217 | 901 | |||||||
| Accruals | 1,290 | 1,290 | |||||||
| Deferred income | 11,192 | 11,192 | |||||||
| 13,699 | 13,383 |
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"Jigsaw" Support Scheme
Notes to the Financial Statements for the Year Ended 31 March 2022
11 Funds
| 11 Funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| Balance at | ||||||||
| Balance at 1 | Incoming | Resources | 31 March | |||||
| April 2021 | resources | expended Transfers |
2022 | |||||
| £ | £ | £ | £ | £ | ||||
| Unrestricted funds | ||||||||
| General | 34,203 | 15,588 | (8,241) (7,759) 33,791 |
|||||
| Restricted funds | - | 42,972 | (50,731) 7,759 |
- | ||||
| Total funds | 34,203 | 58,560 | (58,972) - |
33,791 | ||||
| Balance at 1 | Incoming | Resources | Balance at 31 | |||||
| April | 2020 | resources | expended | March 2021 | ||||
| £ | £ | £ | £ | |||||
| Unrestricted funds | ||||||||
| General | 455 | 74,449 | (40,701) | 34,203 | ||||
| Restricted funds | 6,878 | - | (6,878) | - | ||||
| Total funds | 7,333 | 74,449 | (47,579) | 34,203 | ||||
| 12 Analysis of net assets between funds | ||||||||
| Unrestricted | Total funds at | |||||||
| funds | Restricted | 31 March | ||||||
| General | funds | 2022 | ||||||
| £ | £ | £ | ||||||
| Tangible fixed assets | 100 | - | 100 | |||||
| Current assets | 47,390 | - | 47,390 | |||||
| Current liabilities | (2,507) | (11,192) | (13,699) | |||||
| Total net assets | 44,983 | (11,192) | 33,791 | |||||
| Unrestricted | Total funds at | |||||||
| funds | Restricted | 31 March | ||||||
| General | funds | 2021 | ||||||
| £ | £ | £ | ||||||
| Tangible fixed assets | 200 | - | 200 | |||||
| Current assets | 47,386 | - | 47,386 | |||||
| Current liabilities | (2,191) | (11,192) | (13,383) | |||||
| Total net assets | 45,395 | (11,192) | 34,203 |
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