HELPING OLDER PEOPLE NEW FOREST (A Company Limited By Guarantee)
Registered Company No: 08326735 (England and Wales) Registered Charity No: 1152294
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2021
DAVIS, BURTON, WILLIAMS & CO.
Chartered Certified Accountants Office B11, Sutton Business Centre Restmor Way, Wallington Surrey, SM6 7AH
HELPING OLDER PEOPLE NEW FOREST Report and accounts Contents
| Page | |
|---|---|
| Trustees Report | 1-4 |
| Report of the Examiners | 5 |
| Statement of Financial Activities | 6-7 |
| Balance Sheet | 8 |
| Notestotheaccounts | 9-11 |
HELPING OLDER PEOPLE NEW FOREST
Report of the Trustees for the year ended 31st March 2021
The trustees who are also directors of the charity, Helping Older People New Forest, known as HOPe, for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021.
Reference and Administrative Details Registered Company number 08326735 (England and Wales)
| Registered Charity number 1152294
Registered Office 25 Kensington Park Milford On Sea Lymington Hampshire SO41 OWD
Trustees/Directors Mrs M Clarke, FCCA Mrs C M Coats (Resigned 21st August 2020) Mr D N W Tungate Mr S R Williams Mrs P C Inglis Mrs M Morgan (Appointed 25th February 2021)
Accountants & Independent Examiners Davis Burton Williams & Co. Chartered Certified Accountants Office B11, Sutton Business Centre Restmor Way, Wallington Surrey, SM6 7AH
Structure, Governance and Management Governing document The organisation is a charitable company limited by guarantee incorporated on 11 December 2012.
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 the members are required to contribute such an amount as may be required (not exceeding £1).
Recruitment and appointment of new trustees
The Directors of the company are also charity trustees for the purposes of charity law and under the company's Artictes.
The Trustees seek to ensure that the needs of this group are appropriately reflected through the diversity of the trustee body to enhance the potential skil! set and experience of Trustees.
4
HELPING OLDER PEOPLE NEW FOREST
Report of the Trustees for the year ended 31st March 2021
Induction and training of new trustees
Potential new Trustees are to be invited to attend a short training session with the Trustees of the charity to familiarise themselves with the charity and the context within which it operates.
Organisational structure
The company was incorporated on the 11 December 2012 as a charitable company limited by guarantee and not having a share capital. Its members are such persons admitted to membership by the Trustees.
OBJECTIVES AND ACTIVITIES
Objectives and aims
HOPe's charitable objectives are as follows:-
To promote the following purposes for the benefit of the public and/or older people in and around the New Forest in Hampshire
-
Support in times of need, bereavement, loneliness and isolation.
-
Older people are supported to live independently.
-
Older people are less likely to use health and care services.
-
Assist pensioners with financial matters including benefits and the filling in of forms.
-
Older people are supported to engage with local service delivery
HOPe's overall aim is to deliver good quality, sustainable services to older people, their carers, friends and relatives.
HOPe is a locally based charity and relies on local support for local people.
Priority is given to offering information and advice services. Services are provided by fully trained advisers. Hope also runs a befriending service. All services are safe,impartial, fully accessible, confidential and user friendly.
Strategic Direction of the Charity
-
To strive to meet the needs of the older population of the New Forest - as far as we are able.
-
To offer services which make a real difference.
-
To engage with local people and communities and to involve them in our work.
-
To ensure a strong, professional organisation which is self supporting and sustainable in the long term.
-
To work in partnership with other organisations so that together we can strengthen our impact.
Delivery of Public Benefit
The Trustees in complying with these duties report that HOPe works to provide benefit to older people, their carers, friends and relatives in the New Forest. It does this by providing services to meet known needs. Services are open and accessible and involve the local community. They are free at the point of delivery. HOPe works cooperatively with other organisations to maximise public benefit.
2
HELPING OLDER PEOPLE NEW FOREST
Report of the Trustees for the year ended 31st March 2021
----- Start of picture text -----
ACHIEVEMENT AND PERFORMANCE
----- End of picture text -----
The charity has met all targets with performance meeting expectations
Review of the Year's Activities
As we came into the year the first lockdown continued to bite and since then there have been successive barriers to keeping our shops trading. Despite the difficulties created we were able to access a number of funding sources and we also benefited from the support given by the Government to the retail sector.
The result of this is that we ended the year in a positive position. Both of our sevices (Information and Advice & Befriending) provided a limited service during the lockdown periods and are now in the process of returning to ful strength. Both shops are now open and trading at good levels.
Last year it was mentioned that we hoped to extend the scope of the service to beyond the New Milton area. An application was made to Hampshire County Council to fund this extension during the 2021-2022 year and we were successful in this endeavour.
Financial review
Reserve policy
The trustees consider it appropriate to increase the operating reserves to ensure the charity can maintain its operation, in the event of a funding fall out. This remains an ongoing objective.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees (who are also the directors of Helping Older People New Forest for the purposes of company law) are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company iaw requires the Trustees to prepare financial statements for each financial period 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 judgments 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
3
HELPING OLDER PEOPLE NEW FOREST
Report of the Trustees for the year ended 31st March 2021
STATEMENT OF TRUSTEES RESPONSIBILITIES continued
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.
In so far as the Trustees are aware:
-
there is no relevant examination information of which the charitable company's examiners are unaware: and
-
the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant examination information and to establish that the examiners are aware of that information.
Trustees attendance at meetings
Due to Covid there was only 1 meeting and the Trustees attendance at the meetings were: Mrs M Clarke - 1 of 1 Mr D N W Tungate - 1 of 1
Mr S R Williams - 1 of 1 Mrs P C Inglis - 1 of 1
STATEMENT AS TO DISCLOSURE OF INFORMATION TO ACCOUNTANTS
So far as the Trustees are aware, there is no relevant information (as defined by Section 418 of the Companies Act 2006) of which the charitable company's accountants are unaware, and each Trustee has taken all the steps that they ought to have taken as a Trustee in order to make them aware of any examination information and to establish that the charitable company's examiners are aware of that information.
ACCOUNTANTS
The accountants, Davis, Burton, Williams & Co. will be proposed for re-appointment in the forthcoming Annual General Meeting.
ON BEHALF OF THE BOARD OF TRUSTEES
IK criance 7 Trustee Date: 3Q sy 44
4
HELPING OLDER PEOPLE NEW FOREST
Independent Examiners Report for the year ended 31st March 2021
INDEPENDENT EXAMINER'S REPORT
| report on the accounts of the charity for the year ended 31 March 2021, which are set out on pages8 to 11.
Respective responsibilities of the Trustees and Examiner
As described on page 3 the charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:-
-
examine the accounts under section 145 of the Charities 2011 Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commissioner under section 145 (5)(b) of the 2011 Act;
-
to state whether particular matters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met: or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
P R Williams F.C.C.A - (Independent Examiner) Davis Burton Williams & Co Chartered Certified Accountants Office B11, Sutton Business Centre Restmor Way, Wallington Surrey,Date SM6 7AH val 2021
5
HELPING OLDER PEOPLE NEW FOREST
STATEMENT OF FINANCIAL ACTIVITIES for the 31 MARCH 2021
| Unrestricted | Restricted | 2021 | 2020 | |
|---|---|---|---|---|
| Funds | Funds | Total Funds | Total Funds | |
| £ | £ | £ | £ | |
| INCOMING RESOURCES | ||||
| Grants | 69,169 | - | 69,169 | 5,000 |
| Donations - Other | 8,022 | - | 8,022 | 1,534 |
| Befriending | - | 5,000 | 5,000 | 9,000 |
| Information and Advice - Ringwood | - | - | - | 5,000 |
| Fund Raising | - | - | - | 2,068 |
| Sales | 23,516 | - | 23,516 | 76,417 |
| Legacies | 7,164 | - | 7,164 | - |
| Furlough Scheme | 19,518 | . | 19,518 | 19,518 |
| Total Incoming Resources | 127,389 | 5,000 | 132,389 | 99,019 |
| RESOURCES EXPENDED | ||||
| Charitable Activities: - | ||||
| Information and Advice | 20,612 | - | 20,612 | 21,756 |
| Befriending | - | 5,941 | 5,941 | 6,395 |
| Fundraising | 72,968 | - | 72,968 | 77,815 |
| Publicity - Including Website Costs | 48 | - | 48 | 359 |
| MobilityScooterTraining Refund | - | - | . | 150 |
| 93,628 | 5,941 | 99,569 | 106,475 | |
| Governance Costs: - | ||||
| Administration | 13 | - | 13 | 263 |
| Insurance | 1,282 | - | 1,282 | 1,483 |
| Accountancy Fees | 2,372 | - | 2,372 | 1,825 |
| 3,667 | - | 3,667 | 3,571 |
6
c
HELPING OLDER PEOPLE NEW FOREST
STATEMENT OF FINANCIAL ACTIVITIES for the 31 MARCH 2021 (continued)
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|2021|2020|
|Funds|Funds|Total|Funds|Total|Funds|
|£|£|£|£|
|RESOURCES|EXPENDED|(continued)|
|Total|Expenditure|97,295|5,941|103,236|110,046|
|Net|Incoming|/|(outgoing)|Resources|
|for the|period|30,094|(941)|29,153|(11,027)|
|Total|Funds|brought|forward|(1,580)|14,298|12,718|23,745|
|TOTAL FUNDS CARRIED FORWARD|28,514|13,357|41,871|12,718|
----- End of picture text -----
All activities for the current period derive from continuing operations.
None of the company's activities were acquired or discontinued during the year and there were no recognised gains and losses for 2021 or 2020 other than those included in the profit and loss account.
The notes on pages 9 to 11 form an integral part of these accounts.
7
HELPING OLDER PEOPLE NEW FOREST
BALANCE SHEET as at 31 MARCH 2021
| Note | 2021 | 2020 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| FIXED ASSETS | |||||
| Tangible Assets | 3 | 6,229 | 5,971 | ||
| CURRENT ASSETS | |||||
| Stocks | 4 | 4,000 | 2,000 | ||
| Debtors | 5 | 3,932 | 6,794 | ||
| Cash at Bank and in Hand | 30,612 | 12,461 | |||
| 38,544 | 21,255 | ||||
| CURRENT LIABILITIES | |||||
| Creditors | 6 | (2,902) | (14,508) | ||
| NET CURRENTASSETS | 35,642 | 6,747 | |||
| NET ASSETS | 41,871 | 12,718 | |||
| RESTRICTED FUNDS | 13,357 | 14,298 | |||
| UNRESTRICTED FUNDS | |||||
| General Purposes Fund | 28,514 | (1,580) | |||
| TOTALFUNDS | 41,871 | 12,718 |
For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
Approved by the Trustees and signed on their behalf by:
----- Start of picture text -----
SC J
Signed 3 .& Wu AMS
Signed
----- End of picture text -----
Date .99..2...% MM bysasi betray soe -.2021
The notes on pages 9 to 11 form an integral part of these accounts.
8
| NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 | 1 Accounting Policies
HELPING OLDER PEOPLE NEW FOREST
(a) Basis of Accounting
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2005) issued in March 2005 and applicable UK Accounting Standards and the Charities Act 2011.
(b) Depreciation of Fixed Assets
Depreciation is provided on tangible fixed assets at rates calculated to write off the cost of each asset over its estimated useful life as follows:-
Premises Depreciation over term of lease Fixtures & Fittings 20% straight line basis Office Equipment 20% straight line basis Computers 25% straight line basis
(c) Incoming Resources
All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability.
(d) Allocation of Overhead and Support Costs
Overhead and support costs have been allocated between charitable activities and governance costs in proportion to the estimated administrative burden applicable to each activity. The allocation of overhead and support costs is analysed in note 2.
(e) Governance Costs
Governance costs comprise all costs involved in the public accountability of the charity and its compliance with regulation and good practice.
2 Allocation of Support Costs and Overheads
The breakdown of support costs and how these were allocated between Charitable Activities is shown in the tables below.
| Total Costs | £ | |
|---|---|---|
| Administration expenses | 7,200 | |
| Salaries | 32,673 | |
| Premises costs | 17,371 | |
| Depreciation | 3,616 | |
| 60,860 | ||
| Allocated as follows: | £ | |
| Charitable activities- | ||
| Information and advice | 20% | 12,172 |
| Fundraising | 75% | 45,645 |
| Befriending | 5% | 3,043 |
| 60,860 |
The allocation above does not include the costs incurred by Ringwood amounting to £13,410.
9
.
HELPING OLDER PEOPLE NEW FOREST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 (continued)
| 3 Fixed Assets |
Fixtures & | Office | |||
|---|---|---|---|---|---|
| Premises Computers | Fittings | Equipment | Total | ||
| £ | £ | £ | £ | £ | |
| COST | |||||
| At 1.4.2020 | 21,725 | 897 | 6,065 | 3,352 | 32,039 |
| Additions | 3,798 | - | - | - | 3,798 |
| Disposals | - | - | - | - | ~ |
| At31.3.2021 | 25,523 | 897 | 6,065 | 3,352 | 35,837 |
| DEPRECIATION | |||||
| At 1.4.2020 | 16,005 | 646 | 6,065 | 3,352 | 26,068 |
| Charge foryear | 3,289 | 251 | - | - | 3,540 |
| Disposals | - | - | = | ~ | - |
| At31.3.2021 | 19,294 | 897 | 6,065 | 3,352 | 29,608 |
| NET BOOKVALUE | |||||
| 31.3.2021 | 6,229 | - | - | . | 6,229 |
| 31.3.2020 | 5,720 | 251 | - | - | 5,971 |
| 4 Stocks |
|||||
| 2021 | 2020 | ||||
| 2 | £ | ||||
| Stock | 4,000 | 2,000 | |||
| 5 Debtors |
2021 | 2020 | |||
| £ | £ | ||||
| Debtors and accrued income | 3,932 | 6,794 | |||
| 6 Creditors -falliing due within one year | 2021 | 2020 | |||
| £ | £ | ||||
| Accruals | 2,902 | 4,508 | |||
| Other Creditors - Loans | - | 10,000 | |||
| 2,902 | 14,508 | ||||
| 7 Funds | |||||
| Unrestricted | Restricted | 2021 | |||
| Funds | Funds | Total Funds | |||
| £ | £ | £ | |||
| At 1st April 2020 | (1,580) | 14,298 | 12,718 | ||
| Incoming resources | 127,389 | 5,000 | 132,389 | ||
| Outgoing resources At 31st March 2021 |
(97,295) 28,514 |
(5,941) 13,357 |
(103,236) 41,871 |
||
| Represented by: | |||||
| Tangible Fixed Assets | 6,229 | - | 6,229 | ||
| Net CurrentAssets | 35,642 | - | 35,642 | ||
| 41,871 | - | 41,871 |
Restricted Funds These are amounts received by Helping Older People New Forest to be expended on specific purposes.
10
HELPING OLDER PEOPLE NEW FOREST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 (continued)
7 Funds (continued)
| (continued) | ||||
|---|---|---|---|---|
| The charity is a public benefit | entity | |||
| Restricted Funds Analysis | ||||
| Balance b/fwd | Received | Expended | _—_Balance c/fwd | |
| Hants CC | 5,298 | - | (5,941) | (643) |
| Edward Gostling | 4,000 | 5,000 | - | 9,000 |
| Henry Smith | 5,000 | - | - | 5,000 |
| 14,298 | 5,000 | (5,941) | 13,357 |
8 Employees’ Remuneration
Total remuneration (excluding employers’ NI contributions) for the period amounted to £36,909 (2020 - £36,765).
The average number of paid staff for the period were:
Welfare Services : 1 part-time employee Administration : 4 part-time employees
9 Trustees Remuneration and Expenses
No remuneration directly or indirectly out of the funds of the charity was paid or payable for the period to any trustee or to any person or persons known to be connected with any of them.
10 Pension Commitments
The charity operates a Nest workplace pension scheme.
41