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2022-05-31-accounts

The New Blendworth Centre Limited

(A Company limited by guarantee)

Report of the Trustees and Financial Statements for the Year Ended 31[st] May 2022

Charity Number: 1152182 Company Number: 6601869

The New Blendworth Centre Limited

(A Company limited by guarantee)

Financial Statements for the year ended 31[st] May 2022

Contents

Legal and administrative information 1
Report of the trustees 2 - 6
Independent examiner’s report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 - 14

The New Blendworth Centre Limited Report of the Trustees for the year ended 31[st] May 2022

Reference and administrative information

Charity name: Charity registration number: 1152182 Registered company number: 6601869 Registered office and Blendworth Lane operational address: Horndean Waterlooville Hampshire PO8 0AA

The New Blendworth Centre Limited

Board of trustees:

Mr J. Crowter (Chair) Mr M.A. Wills Mrs B.A. Riley Ms K.M. O’Brien Mr J.R. Tickell

Secretary

Mrs J.B. Plested

Senior management team

Ms E.A. Smout Mr M.A. Wills Mrs T. H. Jakovljevic

Independent examiner – Alasdair Weaks, Simpson Wreford & Partners, Suffolk House, George Street, Croydon, Surrey, CR0 0YN

Page 1

The New Blendworth Centre Limited

Report of the Trustees for the year ended 31[st] May 2022 - continued

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 31st May 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).

Our Aims and Objectives

Purposes and aims

Our charity’s purpose and aims are set out in the objects contained in the company’s memorandum of association.

The New Blendworth Centre is a day provision for adults with varying degrees of learning difficulties/disabilities.

The Centre continues to promote the cause of adults with learning difficulties/disabilities, by enabling those people to develop individual aims, achieve those aims and in so doing gain self-respect, confidence and selfesteem within a semi-sheltered work orientated environment. This is achieved by the following therapeutic activities:

Horticulture

Within the Centre grounds there is a small nursery outlet with many polytunnels, prop houses and potting sheds, which facilitates the beneficiaries’ daily activities. These activities range from seed sowing, plant cuttings, potting on and cleaning stock as well as generally keeping the nursery and display areas clean and tidy. The end product of these activities can be purchased by the general public in our nursery shop.

Outreach

Outreach garden maintenance activities are undertaken by small, supervised teams within the local community. Supervised teams also deliver leaflets within the local community for businesses and local parish councils.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous twelve months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help.

The review also helps us ensure our aims, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

Page 2

The New Blendworth Centre Limited Report of the Trustees for the year ended 31[st] May 2022 - continued

The focus of our work

Our main objective for the year continued to be promoting and supporting the cause of people with learning difficulties. The strategies we used to meet these objectives include:

Working in partnership with other agencies to ensure that the Centre continues to meet the needs of its beneficiaries.

How our activities deliver public benefit

The activities described above provide a full day’s occupation which not only develops the skills and self-esteem of our beneficiaries but enables them to appreciate the wider community who work with us on a daily basis as we deliver leaflets, carry out our grounds maintenance for the local community and interact with the general public who visit us.

Achievements

Following COVID and operating at reduced capacity, we were finally able to fully re-open to pre COVID levels on the 2[nd] August 2021. We successfully managed this by utilising all the available rooms and outbuildings at the Centre to accommodate social distancing requirements. This also included a one-way system, hand sanitisers throughout the Centre and a totally different way of operating day-to-day activities. We were able to resume some contracts, but concentrated on those local to ourselves, working in smaller teams due to restricted space on transport.

The re-opening also allowed us to concentrate on projects that had been put on hold due to COVID, such as the re-build of pot shed 1 that was started prior to the pandemic.

The current number of beneficiaries at the Centre is forty-one. Our current staffing levels are as they were with six full-time equivalents and three part-time. The trustees feel this is acceptable for the current day to day running of the Centre.

Financial review

Principal funding sources

We continue to work in close co-operation with Hampshire County Council Social Services department. Their continuing sponsorship of the beneficiaries’ placements contributes greatly to the provision of the appropriate facilities and opportunities that we offer.

Aside from the income generated by placement fees from Social Services, out-reach work and nursery sales play a major part in company revenue. The result for the year was a surplus of £25,674, full details of which is disclosed in the Statement of Financial Activities on page eight of these Financial Statements.

Page 3

The New Blendworth Centre Limited Report of the Trustees for the year ended 31[st] May 2022 - continued

Reserve policy

The trustees aim to maintain free reserves at a level of six months’ income. This is to ensure that we can continue to provide services to our beneficiaries in the case of a lack of, or change in pattern of, funding. This would also provide sufficient resource to cover the winding down costs should the charity be unable to continue. Whilst our current reserves are greater than this, the trustees are budgeting for future staff salary increases, a general increase in operating costs and planned future investment in the charity’s premises.

Plans for the future.

With the COVID restrictions now ended and the Centre operating at pre COVID levels, the focus will be on completing the re-build of pot shed 1.

We are in possession of all the materials and are hoping that this will be completed by Spring 2023. Over the coming year the charity will continue with improvements around the Centre to enhance the Service User experience. The main investments will be maintaining the following:

Structure, governance and management

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 23[rd] May 2008 and registered as a charity on 24[th] May 2013. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

Recruitment and appointment of trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the board. Under the requirements of the Memorandum and Articles of Association, the members of the board are elected to serve for a period of three years after which they must be re-elected at the next annual general meeting.

Page 4

The New Blendworth Centre Limited Report of the Trustees for the year ended 31[st] May 2022 - continued

Trustee induction and training

Most trustees are already familiar with the practical work of the charity having been encouraged to interact with the day to day running of the Centre. The charity has an open door policy to all members.

New trustees are invited and encouraged to attend a short training session to familiarise themselves with the charity and the context in which it operates. This will include the following:-

Risk management

The board has conducted a review of the major risks to which the charity is exposed, which is reviewed on an annual basis. In particular, all staff and volunteers have undergone relevant checks and training appropriate to working with vulnerable people.

Organisational structure

The New Blendworth Centre Limited has a board of trustees, the number of which shall not be less than three who meet every four months, who are responsible for the strategic direction and policy of the charity. At present, the board has five members from a variety of professional backgrounds relevant to the work of the charity.

The Centre manager and senior management team have responsibility for the day to day operational management of the Centre, individual supervision of the staff team and also ensuring that the team continue to develop their skills and working practices in line with good practice.

Related parties

The New Blendworth Centre Association (The Association) is a separate entity with different controlling personnel and was set up primarily to support The New Blendworth Centre. The Association's sole purpose is to own the freehold of the land on which the Centre can operate in perpetuity at no rent. The Association will organise and hold fundraising activities in support of the charity and also organise social activities for the charity's beneficiaries, their families and friends.

Page 5

The New Blendworth Centre Limited

Report of the Trustees for the year ended 31[st] May 2022 - continued

Responsibilities of the board of trustees

The board (who are directors for the purpose of company law and trustees for the purpose of charity law and are set out on page one) is responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity’s trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the board of trustees is required to:

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.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

6th March 2023

Approved by the board of trustees on …………………………………. and signed on its behalf by:

Mr M.A. Wills – Trustee

Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE NEW BLENDWORTH CENTRE LIMITED

I report on the accounts of the charitable company for the year ended 31st May 2022, which are set out on pages 8 to 14.

Responsibilities and basis of report

As the charity 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 company’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 the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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 that in any material respect:

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.

Alasdair Weaks ACA Chartered Accountant Simpson Wreford & Partners Suffolk House George Street Croydon Surrey CR0 0YN

Page 7

THE NEW BLENDWORTH CENTRE LIMITED (LIMITED BY GUARANTEE) (REGISTERED NUMBER: 06601869)

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31st MAY 2022

Income and expenditure account
Notes
Income
Donations and legacies
Funding from Social Services
Income from other trading activities
Plant sales
HMRC Furlough grants
Hampshire County Council COVID funding
Contract gardening work
Investment income and interest
Total income
Expenditure
Cost of raising funds:
Advertising
Expenditure on charitable activities:
Operation of day centre
2
Total expenditure
Net income
Transfers between funds
Net movement in funds for the year
Total funds brought forward
Total funds carried forward		 Unrestricted
Restricted
funds
funds
£
£
2,675
10,500
251,911
-
36,809
-
8,899
-
16,092
8,355
20,583
-
631
-
337,600
18,855
602
-
321,824
8,355
322,426
8,355
15,174
10,500
10,500
(10,500)
25,674
-
254,011
-
279,685
-		 Total
2022
£
13,175
251,911
36,809
8,899
24,447
20,583
631
356,455
602
330,179
330,781
25,674
-
25,674
254,011
279,685		 Total
2021
£
4,865
38,882
25,091
89,684
160,061
3,640
678
322,901
-
318,607
318,607
4,294
-
4,294
249,717
254,011

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

All income and expenditure derives from continuing activities.

The notes on pages 10 to 14 form part of these financial statements

Page 8

THE NEW BLENDWORTH CENTRE

(LIMITED BY GUARANTEE) (REGISTERED NUMBER: 06601869)

BALANCE SHEET

AS AT 31st MAY 2022

Notes
Fixed assets
Tangible assets
5
Debtors
6
Cash at bank and in hand
Total current assets
Liabilities
Creditors falling due within one year
7
Net current assets
Total assets less current liabilities
The funds of the charity:
Unrestricted funds
8
Restricted funds
8		 £
£
61,796
48,039
180,220
228,259
(10,370)
217,889
279,685
279,685
-
279,685
2022		 £
£
43,577
20,412
197,955
218,367
(7,933)
210,434
254,011
254,011
-
254,011
2021

For the year ending 31 May 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

The trustees have prepared these accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

6th March

The financial statements were approved by the board of trustees on ……..……………..……….2023 and were signed on its behalf by:

Mr M.A. Wills Trustee

The notes on pages 10 to 14 form part of these financial statements

Page 9

THE NEW BLENDWORTH CENTRE LIMITED (LIMITED BY GUARANTEE) (REGISTERED NUMBER: 06601869)

NOTES TO THE ACCOUNTS - 31st MAY 2022

1 ACCOUNTING POLICIES

Basis of accounting

The charitable company is a public benefit entity and has prepared its financial statements in accordance with 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 1st January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and the Charities Act 2011. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The charity has taken advantage of exemptions available within Update Bulletin 1 of FRS102 and has not prepared a statement of cash flows.

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. After making enquiries, the trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Fund accounting

General funds are unrestricted funds which are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity that the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors. The aim and use of each restricted fund is set out in the notes to the financial statements.

Income recognition

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income, there is sufficient certainty that receipt of the income is considered probable and that the amount can be measured reliably.

Voluntary income received by way of grants, donations and gifts is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services or facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. On receipt, donated services and facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Page 10

THE NEW BLENDWORTH CENTRE LIMITED

(LIMITED BY GUARANTEE) (REGISTERED NUMBER: 06601869)

NOTES TO THE ACCOUNTS - 31st MAY 2022

1 ACCOUNTING POLICIES - cont.

Government grants

The company received government grants in respect of Coronavirus Job Retention Scheme, Infection Control and Testing Fund and Workforce Recruitment and Retention Fund. These grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be accounted for using the accrual model.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Costs of generating funds comprise the costs associated with attracting voluntary income.

Expenditure on charitable activities 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 the associated support costs.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation.

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor vehicles 25% reducing balance Plant & machinery 25% reducing balance Computer equipment 25% reducing balance

Debtors

Trade and other debtors are recognised at the settlement amount due after trade discounts offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. As there are currently no long term financial instruments, the transaction value and settlement value will be the same.

Page 11

THE NEW BLENDWORTH CENTRE LIMITED

(LIMITED BY GUARANTEE) (REGISTERED NUMBER: 06601869)

NOTES TO THE ACCOUNTS - 31st MAY 2022

2 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Unrestricted
Restricted
£
£
Horticultural supplies
22,645
-
Transportation costs
23,977
-
Machinery running costs
13,562
1,180
Centre maintenance and upgrade costs
20,324
587
Staff salaries
185,301
4,488
Staff pension contributions
2,658
-
Protective clothing
107
-
Waste removal
1,430
-
Theraputic earnings
1,595
2,100
Other beneficiaries costs
821
-
Depreciation
12,207
-
Loss on disposal of assets
209
-
Premises cost
12,606
-
General, office & communications
3,590
-
Insurance
12,994
-
5,459
-
Trustees' indemnity insurance
1,240
-
Bank charges
1,099
-
321,824
8,355
3
SURPLUS FOR THE YEAR
The result for the year is stated after charging/(crediting):
Depreciation of tangible fixed assets
Loss on dispoal of assets
Independent examiner and accountancy fees
Examiner's fees
Accounts preparation
4
Wages and salaries
Social security costs
Pension costs
STAFF COSTS
Accountancy & book keeping
Total		 Total 2022
£
22,645
23,977
14,742
20,911
189,789
2,658
107
1,430
3,695
821
12,207
209
12,606
3,590
12,994
5,459
1,240
1,099
330,179
2022
£
12,207
209
680
2,415
2022
£
179,617
10,172
2,658
192,447		 Total 2021
£
11,466
13,626
3,616
17,627
199,049
2,919
710
660
8,995
710
14,538
-
15,484
7,630
15,389
4,600
936
652
318,607
2021
£
14,538
-
670
2,180
2021
£
188,036
11,013
2,919
201,968

The average monthly number of full and part-time, temporary and permanent staff for the period was:

No employees were paid at a rate of over £60,000 per annum.

Direct and administrative activities 9 9

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THE NEW BLENDWORTH CENTRE LIMITED (LIMITED BY GUARANTEE) (REGISTERED NUMBER: 06601869)

NOTES TO THE ACCOUNTS - 31st MAY 2022

5
TANGIBLE FIXED ASSETS
Cost
Opening balance
Additions
Disposals
Closing balance
Depreciation
Opening balance
Charge for the year
Adjustment on disposal
Closing balance
Net Book Value
At 31st May 2022
At 31st May 2021
6
DEBTORS
Trade debtors
VAT
Prepayments and accrued income
7
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and taxes
Other creditors and accruals
8
STATEMENT OF FUNDS
At 1st June
2021
£
Restricted funds
New Blendworth Centre Assoc. Mini bus
-
COVID-19 Infection Control & Testing
-
Recruitment and Retention Fund
-
Unrestricted funds
General fund
254,011
Total funds
254,011		 Computer
Equipment
£
399
-
-
399
100
100
-
200
199
299
Income
£
10,500
6,255
2,100
337,600
356,455		 Motor
vehicles
£
113,885
21,000
(12,594)
122,291
76,439
9,184
(11,885)
73,738
48,553
37,446
Expenditure
£
-
(6,255)
(2,100)
(322,426)
(330,781)		 Plant &
machinery
£
115,453
10,136
-
125,589
109,621
2,924
-
112,545
13,044
5,832
2022
£
39,228
1,482
7,329
48,039
2022
£
2,610
7,760
10,370
Transfers
£
(10,500)
-
-
10,500
-		 Total
£
229,737
31,136
(12,594)
248,279
186,160
12,208
(11,885)
186,483
61,796
43,577
2021
£
15,044
27
5,341
20,412
2021
£
2,405
5,528
7,933
At 31st May
2022
£
-
-
-
279,685
279,685

The general fund represents the free funds of the charity which are not designated for particular purposes.

Page 13

THE NEW BLENDWORTH CENTRE LIMITED

(LIMITED BY GUARANTEE) (REGISTERED NUMBER: 06601869)

NOTES TO THE ACCOUNTS - 31st MAY 2022

9 ANALYSIS OF NET ASSETS BETWEEN FUNDS

All the assets of the charity relate to unrestricted funds.

10 TRUSTEES REMUNERATION AND EXPENSES

One of the trustees, Mr M Wills, works at the Centre. He receives no remuneration for acting as a trustee, but is paid a salary of £34,194 for his work with the beneficiaries. Mr Wills worked with the organisation for many years prior to the Centre becoming a charity. Following discusions with the Charity Commission when registering as a charity, the board of trustees felt that the knowledge and experience that Mr Wills has would be invaluable to the board and vital to the development of the Centre. The board review this situation on a regular basis to ensure that the arrangement continues to be in the best interest of the charity and its beneficiaries. No other trustees receive any remuneration or benefits.

During the year, no travelling expenses (2021 - nil) were reimbursed to the trustees for travelling to board meetings.

11 COMPANY LIMITED BY GUARANTEE

The New Blendworth Centre is a company limited by guarantee and has no share capital. Every member of the company undertakes to contribute up to £1 to the assets of the company, if it should be wound up, for the payment of the liabilities of the company.

12 RELATED PARTIES

The New Blendworth Centre Association (The Association) is a separate entity with different controlling personnel and was set up primarily to support The New Blendworth Centre. The Association has a common trustee with the Charity. The Association's sole purpose is to own the freehold of the land on which the Centre can operate in perpetuity at no rent. The Association will organise and hold fundraising activities in support of the charity and also organise social activities for the charity's beneficiaries, their families and friends.

Due to the nature of the land and the use to which it is put, measuring the amount of economic benefit received by the charity would be difficult to assess with any degree of accuracy without incurring significant costs. No value has therefore been attributed to the provision of rent free accommodation received from The Association.

The Association uses the charity's facilities for their general meetings and have a store room on the site for which no charge is made.

During the year the Charity received £80 (2021: £600) general donation from the Association and a £10,500 restricted donation towards the acquisition of a new mini bus.

Page 14