2021-08-31-accounts - The Eden Foundation Huddersfield

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			Page
Report ofthe Trustees		1	to	5
Independent Examiner's	Report
Statement ofFinancial	Activities
Balance Sheet		8	to	9
Cash Flow Statement			10
Notes to the Cash Flow	Statement
Notes to the Financial Statements		12	to	21
Detailed Statement ofFinancial Activities		22	to	23

Independent	Examiner
Jennifer Davies FCA qualified			member of
ICAEW
Revell Ward	Limited
Bates Mill
Colne Road
Huddersfield
HD13AG
Bankers
HSBCUK
2 Cloth Hall	Street
Huddersfield
HD1 2ES
QUALIFYING THIRD		PARTY		INDEMNITY	PROVISIONS
The company	purchased	insumnce		for liabilities	incurred by its directors in carrying	out their duties.

					31.8.21	31.8.20
			Unrestricted	Restricted	Total	Total
			fund	fund	funds	funds
		Notes		f.	f
INCOME AND ENDOWMENTS FROM
Donations and legacies		3	329,050	122,822	451,872	335,901
Charitable activities
Provision ofeducation			119,187		119,187	166,395
Other income			120		120	~3338
Total			448,357	122,822	571,179	502,158
EXPENDITURE ON
Raising funds		5	2,849		2,849	1,917
Charitable activities		6
Provision ofeducation			290,768		290,768	270,554
Governance costs			1,137		1,137	1,083
Eden Welfare			19,013	97,156	116,169	103,593
Total			313,767	97,156	410,923	377,147
NET INCOME			134,590	25,666	160,256	125,011
RECONCILIATION	OFFUNDS
Total funds brought fortvard			1,053,949	10,532	1,064,481	939,470
TOTAL FUNDS CARRIED FORWARD			1,188,539	36,198	~124 737	~1,064481

				31.8.21	31.8.20
		Unrestricted	Restricted	Total	Total
	Notes	fund	fundI	funds	funds
FIXEDASSETS
Tangible assets	13	1,159,185		1,159,185	1,154,675
Investments	14	1		1	1
		1,159,186		1,159,186	1,154,676
CURRENT ASSETS
Debtors	15	107,333		107,333	66,914
Cash at bank and in hand		88209	36 198	124,407	90,122
		195,542	36,198	231,740	157,036
CREDITORS
Amounts falling due within one year	16	(40,189)		(40,189)	(14,231)
NET CURRENT ASSETS		155,353	~36198	191,551	142,805
TOTAL ASSETSLESSCURRENT
LIABILITIES		1,314,539	36,198	1,350,737	1,297,481
CREDITORS
Amounts falling due after more than one year	17	(126,000)		(126,000)	(233,000)
NET ASSETS		~1188539	~36 198	1,224,737	1,064,481
FUNDS	19
Unrestricted funds				1,188,539	1,053,949
Restricted funds				36,198	10,532
TOTAL FUNDS				~1224,737	1,064,481

			31.8.21	31.8.20
		Notes
Cash flows from operating	activities
Cash generated from operations			181,119	132,682
Net cash provided by operating activities			181,119	132,682
Cash flows from investing	activities
Purchase oftangible fixed assets			(15,634)	(32,415)
Loan with subsidiary			~41,200	(15,000)
Net cash used in investing	activities		~56,834)	~47,415)
Cash tlows from financing	activities
New loans in year			45,000	48,000
Loan repayinents in year			(135,000)	~94500)
Net cash used in financing	activities		~90,000)	~46,500)
Change in cash and cash	equivalents	in the
reporting period			34,285	38,767
Cash and cash equivalents	at the beginning
ofthe reporting period			90,122	51,355
Cash and cash equivalents	at the end	ofthe
reporting period			~(24 407	90,122

RECONCILIATION	RECONCILIATION	OFNET INCOME TO NKT CASH FLOW FROM	OFNET INCOME TO NKT CASH FLOW FROM	OPERATING
ACTIVITIES
				31.8.21		31.8.20
Net income for the	reporting		period (asper the Statement ofFinancial
Activities)				160,256		125,011
Adjustments for:
Depreciation charges				34,284		35,667
Donated fixed asset				(23,500)
Decrease/(increase)	in	debtors		781		(28,473)
Increase in creditors				9,298	'	477
Net cash provided	by	operations		181,119		132,682

ANALYSIS	OF CHAN	GES IN NET DEBT
			At 1.9.20	Cash flow	At 31.8.21
					I
Net cash
Cash atbank	and in hand		90,122	34,285	124,407
			90,122	~34 285	124,407
Debt
Debts falling	due within	1 year	(2,000)	(17,000)	(19,000)
Debts falling	due after 1	year	~233,000	107,000	(126,000)
			(235,000)	90,000	~145,000
Total			~144,878)	124285	~20,593

DONATIONS AND LEGACIES
	31.8.21	31.8.20
Donations	382,030	303,943
Gift aid	46,342	31,958
Donated fixed assets, services &facilities	23,500
	451,872	~335 901

INCOME FROM CHAR	ITAB	LE ACTIVITIES
			31.8.21	31.8.20
		Activity
Grants		Provision ofeducation	12,146	83,407
Provision ofeducation		Provision ofeducation	107,041	82,988
			119,187	166,395
Grants received, included	in the	above, are as follows:
			31.8.21	31.8.20
Kirklees Small Business Grant				20,000
PayPal Giving Fund Grant Kirklees Covid19 Welfare	Grants		3,880	914 1,500
Job Retention Scheme			8,266	60,993
			12,146	83,407

	Raising donations
					31.8.21	31.8.20
	Fundraising costs				2,849	~1917
6.	CHARITABLE ACTIVITIES	COSTS
				Direct	Support
				Costs (see	costs (see
				note 7)	note 8)	Totals
	Provision ofeducation			163,967	126,801	290,768
	Governance costs				1,137	1,137
	Eden Welfare			116,169		116,169
				~280 136	~127938	~408 074
7.	DIRECT COSTSOF CHARITABLE ACTIVITIES
					31.8.21	31.8.20
	Staff costs				154,298	145,545
	Rent				6,797	2,278
	Adult education - sundry					800
	Child education - sundry				2,872	3,303
	Donation payments				116,169	~103593
					280,136	~255 519
8.	SUPPORT COSTS
					Governance
		Management	Premises	Administmtion	costs	Totals
	Provision ofeducation	16,370	91,457	15,593	3,381	126,801
	Governance costs				1,137	~1137
		16,370	91,457	~15 593	4,518	~127938

Net income/(expenditure)	Net income/(expenditure)	is stated atter charging/(crediting):
			31.8.21	31.8.20
Depreciation	—owned assets		34,284	35,667
Independent	examiner's	remuneration	~1137	1,083

TRUSTEES' REMUNERATION	TRUSTEES' REMUNERATION	AND BENEFITS	AND BENEFITS
				31.8.21	31.8.20
Trustees' salaries					6,500
Trustees' pension contributions	to	money purchase	schemes		171
					6,671

STAFF COSTS
				31.8.21	31.8.20
Wages and salaries				169,598	164,569
Social security costs					1,821
Other pension costs				1,070	854
				170,668	167,244
The average monthly	number ofemployees	during	the year was as follows:
				31.8.21	31.8.20
Total				31	30

	No employees received	emoluments	in excess off60,000.
12.	COMPARATIVES FOR THE STATEMENT OFFINANCIAL			ACTIVITIES
				Unrestricted	Restricted	Total
				fund	fundf	funds
	INCOME AND ENDOWMENTS		FROM
	Donations and legacies			228,408	107,493	335,901
	Charitable activities
	Provision ofeducation			166,395		166,395
	Other income			~138)		~133
	Total			394,665	107,493	502,158
	EXPENDITURE ON
	Raising funds			1,917		1,917
	Charitable activities
	Pmvision ofeducation			270,554		270,554
	Governance costs			1,083		],083
	Eden Welfare				103,593	103,593
	Total			273,554	103,593	377,147
	NET INCOME			121,111	3,900	125,011
	RECONCILIATION	OFFUNDS
	Total funds brought forward			932,838	6,632	939,470
	TOTAL FUNDS CARRIED FORWARD			1,053,949	10532	1,064,481

TANGIBLE FIXEDASSE	TS
		Fixtures
	Freehold	and	Motor	Computer
	properly	fittings f.	vehicles	equipment f	Totals
COST
At 1 September 2020	1,279,719	71,468		9,302	1,360,489
Additions	14,151	1,143	23,500		38,794
At 31 August 2021	1,293,870	72,611	~23 500	9,302	1 399283
DEPRECIATION
At 1 September 2020 Charge for year	132,010 ~25278	68,411 1,130	5,875	5393 2,001	205,814 34,284
At 31 August 2021	~157288	~69541	~5875	7,394	240,098
NET BOOK VALUE At 31August 2021	1,136,582	~3070	17,625	1,908	1,159,185
At 31August 2020	1 147709	~3057		~3909	1,154,675

DEBTO	RS:AMOUNTS FALLING DUK WITHIN ONE YEAR
		31.8.21	31.8.20
			I
Amounts	owed by group undertakings	56,200	15,000
Gift Aid	claim	44,070	29,625
Prepayments and accrued income		7,063	22,289
		107,333	~66 914
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.8.21	31.8.20
			I
Other loans (see note 18)		19,000	2,000
Other creditors		227	205
Accruals	and deferred income	20,962	~12026
		40,189	~14 231

31.8.21 I	31.8.20 f
126,000	~233 000

An analysis ofthe maturity ofloans is given below:
	31.8.21	31.8.20
Amounts falling due within one year on demand:
Other loans	19,000	2,000
Amounts falling between one and two yems:
Other loans - 1-2years	~10 000	74,000
Amounts falling due between two and five years:
Other loans - 2-5 years	~116000	159,000

MOVEMENT	IN FUNDS
					Net
					movement	At
				At 1.9.20	in funds	31.8.21
					f
Unrestricted	funds
General fund				1,053,949	134,590	1,188,539
Restricted funds
Eden Welfare				10,532	25,666	36,198
TOTAL FUNDS				~1064,481	~160256	1,224,737
Net movement	in funds, included		in the above are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
Unrestricted	funds
General fund				448,357	(313,767)	134,590
Restricted funds
Eden Welfare				122,822	(97,156)	25,666
TOTAL FUNDS				571,179	~410,923)	160,256
Comparatives	for movement	in	funds
					Net
					movement	At
				At 1.9.19	in funds	31.8.20
						f
Unrestricted	funds
General fund				932,838	121,111	1,053,949
Restricted funds
Eden Welfare				6,632	3,900	10,532
TOTALFUNDS				939,470	125,011	1,064,481

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		394,665	(273,554)	121,111
Restricted funds
Eden Welfare		107,493	(103,593)	3,900
TOTAL FUNDS		502,158	~377,147)	125,011
RELATED PARTY	DISCLOSURES
			31.8.21	31.8.20
Loan made to TEFHoneybee Ltd (wholly owned subsidiary)			56,200	15,000
Loan from Trustees -	M A Manzoor			85,000
Rent paid to Trustees	—M A Manzoor		6,797	2.266
Consultancy fees paid	to Trustees -IHussain		23,232	4 032

			31.8.21	31.8.20I
INCOME	AND ENDOWMENTS
Donations	and legacies
Donations			382,030	303,943
Gift sid			46,342	31,958
Donated lixed assets, services &facilities			23,500
			451,872	335,901
Charitable	activities
Grants			12,146	83,407
Pmvision	ofeducation		107,041	82,988
			119,187	166,395
Other income
Insurance	claim			(692)
Bank error compensation				299
Room hire	income		30	255
Toy sale			90
			120	~138)
Total incoming resources			571,179	502,158
EKPENDITURE
Raising donations		and legacies
Fundraising costs			2,849	1,917
Charitable	activities
Wages			153,228	143,041
Social security				1,821
Pensions			1,070	683
Rent			6,797	2,278
Adult education -		sundry		800
Child education - sundry			2,872	3,303
Donation	payments		116,169	~103593
			280,136	255,519

				31.8.21	31.8.20
Support costs
Management
Trustees' salaries					6,500
Trustees' pension	contributions				171
Wages				16,370	15,028
				16,370	21,699
Premises
Rates and water				1,615	4,578
Insurance				6,048	5,256
Light and heat				19,074	14,819
Sundries				2,041	3,933
Repairs and renewals				7,075	18,523
'Legal and professional		fees		23,595	5,302
Cleaning				5,601
Depreciation offreehold Depreciation offixtures			property and fittings	25,278 ~1130	24,994 ~7857
				91,457	85,262
Administration
Telephone and other communications				1,406	1,231
Postage and stationery				2,067	2,025
Payroll processing	costs			2,069	2,157
Maktab management		software		1,200	1,300
Computer expenses				528
Motor expenses				447
Depreciation oftangible			fixed assets	7,876	2,816
				15,593	9,529
Governance costs
Accountancy fees				3,381	2,138
Independent examiner's			remuneration	1,137	1,083
				~4518	3,221
Total resources expended				410,923	~377 147
Net income				160,256	125,011