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2020-09-30-accounts

Charity Registration No. 1154510

Company Registration No. 08675134 (England and Wales)

TOM HARRISON HOUSE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2020

PAGES FOR FILING WITH REGISTRAR

TOM HARRISON HOUSE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees K Stuart
J Cass
D Broughton
A Smitton
M Hannigan
J Cass
Mr A Kirby
Charity number 1154510
Company number 08675134
Principal address 4 Argyle Road
Anfield
Liverpool
England
L4 2RS
Registered office 4 Argyle Road
Anfield
Liverpool
England
L4 2RS
Independent examiner Thomas & Woolven
6 Poole Road
Wimborne
Dorset
BH21 1QE

TOM HARRISON HOUSE

CONTENTS

Page
Trustees report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 13

TOM HARRISON HOUSE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2020

The Trustees present their report and accounts for the year ended 30 September 2020.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's Memorandum and Articles of Association , the Companies Act 2006 and “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 2015)”

Objectives and activities

The Charity's objectives are to provide treatment, support and housing for ex-service men and women, helping them achieve change and freedom from substance misuse; the provision of counselling, support and assistance to ex-service men and women returning to society and work life outside of the Armed Forces; to assist with access to voluntary work placement, education and training opportunities relevant for future employment.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Achievements and performance

The challenges of providing a comprehensive treatment programme to veterans as they begin, or continue, their early recovery journeys are many and varied, even under normal conditions. During the global pandemic in 2020, these challenges only increased and meant that our team had to quickly adapt their working methods while remaining calm and competent in their dealings with an already vulnerable client group. Implementing the military philosophy of "improvise, adapt and overcome", our team stepped up to challenges and learned a great deal about how to keep our clients focused and motivated in what was, for many, an extremely demoralising time. As providers of a "rolling" therapeutic programme, the ability to admit new clients into our community is a hugely important part of the process. As clients complete the treatment programme and graduate, they take responsibility for mentoring newcomers - which is of benefit to both the graduate and the newcomer in their respective recovery journeys.

During the COVID-19 situation, we acted quickly to implement a policy of required COVID testing and temporary isolation for newcomers, facilitated by the conversion of a residential space into a self-contained isolation room combined with increased remote internet and telephone support as well as private cooking and bathing facilities, all of which meant that we were able to continue with new admissions and keep our numbers in treatment at a reasonable level. We took the decision early on to limit the total in treatment in order to facilitate the best use of the accommodation and treatment space available, allowing for this isolation as well as standard social distancing requirements within the project premises, and invested in remote technologies to allow continued provision of services when clients and staff were unable to meet in person. These new working methods were facilitated by additional emergency funding which enabled the project to expand and enhance its provision safely and in line with changing government guidance.

Because the adaptability and flexibility of the THH team allowed us to respond so quickly to the circumstances created by the pandemic and lockdown regulations, it has enabled us all to reflect on how to best provide safe and effective support to our client base even in the most challenging of situations. The silver lining of what could have been a disaster for such a person-centred organisation is that we have developed tools, techniques, and practices that we will most certainly continue to use - meaning that every one of our beneficiaries will continue to receive more responsive and effective support in future.

Financial review

As at the balance sheet date the company had a funds of £183,934.

The Trustees has assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

TOM HARRISON HOUSE

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2020

Structure, governance and management

The Charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association.

The Trustees w ho served during the year were:

K Stuart J Cass D Broughton A Smitton M Hannigan J Cass Mr A Kirby

In accordance with the company's Memorandum and Articles of Association the company may by ordinary resolution appoint a person who is willing to act as a trustee. The current trustees may also appoint a trustee, but that trustee must retire at the next annual general meeting.

The number of trustees shall not be less than three. At each annual general meeting one third of the trustees must retire from office and, if appropriate, apply to be re-elected.

Statement of Trustees responsibilities

The Trustees are responsible for preparing the Trustees Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare accounts 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, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Companies Act 2006. They 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.

The Trustees r eport was approved by the Board of Trustees.

J Cass Trustee

Dated: 14 May 2021

TOM HARRISON HOUSE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF TOM HARRISON HOUSE

I report to the Trustees on my examination of the financial statements of Tom Harrison House (the Charity) for the year ended 30 September 2020.

Responsibilities and basis of report

As the Trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Charity 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 the Charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the Charity’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 financial statements to be reached.

Thomas & Woolven 6 Poole Road Wimborne Dorset BH21 1QE

Dated: 15 May 2021

TOM HARRISON HOUSE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2020

Unrestricted
Unrestricted
Restricted
funds
funds
funds
2020
2019
2019
Notes
£
£
£
Income from:
Donations and legacies
2
665,489
606,494
27,391
Charitable activities
3
-
19,831
-
Total income
665,489
626,325
27,391
Expenditure on:
Raising funds
4
30,903
8,512
-
Charitable activities
5
657,420
590,640
27,391
Total resources expended
688,323
599,152
27,391
Net (expenditure)/income for the year/
Net movement in funds
(22,834)
27,173
-
Fund balances at 1 October 2019
206,768
179,595
-
Fund balances at 30 September 2020
183,934
206,768
-		 Total
2019
£
633,885
19,831
653,716
8,512
618,031
626,543
27,173
179,595
206,768

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

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

TOM HARRISON HOUSE

BALANCE SHEET

AS AT 30 SEPTEMBER 2020

Notes
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within one
year
10
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds		 2020
£
£
14,653
13,500
248,003
261,503
(92,222)
169,281
183,934
183,934
183,934		 2019
£
£
30,407
13,500
234,180
247,680
(71,319)
176,361
206,768
206,768
206,768

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2020.

The Trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 14 May 2021

J Cass Trustee

Company Registration No. 08675134

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020

1 Accounting policies

Company information

Tom Harrison House is a private company limited by guarantee incorporated in England and Wales. The registered office is 4 Argyle Road, Anfield, Liverpool, England, L4 2RS.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's [governing document], the Companies Act 2006 and "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)". The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling , which is the functional currency of the Charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.3 Incoming resources

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

All monetary donations and gifts are included in full in the statement of financial activities when receivable, provided there are no donor imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the precondition has been met.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grants are credited to deferred income. Grants towards capital expenditure are released to the statement of financial

activities over the expected life of the assets.

Grants towards revenue expenditure are released to the statement of financial activities as the related expenditure is incurred.

Rental income is included in the statement of financial activities when receivable.

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020

1 Accounting policies

(Continued)

1.4 Resources expended

Expenditure, which is charged on an accruals basis, is allocated between:

Expenditure incurred directly in the fulfilment of the charity's objectives (charitable activities);

Expenditure incurred directly in the effort to raise voluntary contributions (costs of generating funds); and

Expenditure incurred in the general running of the charity (governance costs).

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements 20% straight line basis Fixtures, fittings and equipment 25% straight line basis Computers 33.33% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.6 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure for the year , unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020

1 Accounting policies

(Continued)

1.8 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020

2
Donations and legacies
Donations and gifts
Grants receivable
For the year ended 30 September 2019
Grants receivable for core activities
Govenment grants
Other grants
3
Charitable activities
Charitable rental income
Analysis by fund
For the year ended 30 September 2019
Unrestricted funds		 2020
£
16,870
648,619
665,489
401,200
247,419
648,619
Rental
£
-
19,831		 2019
£
13,036
620,849
633,885
633,885
452,823
168,026
620,849
2019
£
19,831
19,831

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020

4 Raising funds

Unrestricted
funds
£
Fundraising and publicity
Fundraising agents
30,002
Advertising
901
Fundraising and publicity
30,903
30,903
For the year ended 30 September 2019
Fundraising and publicity
8,512		 Total
2019
£
7,129
1,383
8,512
8,512
8,512

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2020

5
Charitable activities
Rehabilita-
tion
Services
£
Staff costs
273,355
Depreciation and impairment
17,554
Sub contracted services
129,865
Rent
51,917
Rates
4,684
Management charges
-
Insurance
7,996
Light and heat
3,504
Cleaning
5,865
Repairs and maintenance
21,958
Print, post and stationery
1,279
IT and telephone costs
13,380
Travel expenses
28,013
Legal and professional fees
23,699
Other charitable expenditure
16,807
601,796
Grant funding of activities
55,624
657,420
Analysis by fund
Unrestricted funds
657,420
657,420
For the year ended 30 September 2019
Unrestricted funds
590,640
Restricted funds
27,391
618,031
6
Grants payable
Other
£
Grants to institutions:
Other
55,624
55,624		 Total
£
273,355
17,554
129,865
51,917
4,684
-
7,996
3,504
5,865
21,958
1,279
13,380
28,013
23,699
16,807
601,796
55,624
657,420
657,420
657,420		 2019
£
289,540
41,595
73,584
22,100
8,440
1,983
7,809
3,372
7,771
23,179
2,027
6,255
28,714
18,309
23,889
562,407
55,624
618,031
590,640
27,391
618,031
2019
£
55,624
55,624

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2020

7 Employees

Number of employees

The average monthly number of employees during the year was:

2020 2019
Number Number
13 13
Employment costs 2020 2019
£ £
Wages and salaries 249,900 259,645
Social security costs 17,542 18,305
Other pension costs 5,123 3,387
272,565 281,337
8 Tangible fixed assets
Leasehold
Fixtures, fittings		 Computers Total
improvements
and equipment
£
£		 £ £
Cost
At 1 October 2019 212,267
20,943		 13,188 246,398
Additions in the year -
1,100		 699 1,799
At 30 September 2020 212,267
22,043		 13,887 248,197
Depreciation and impairment
At 1 October 2019 186,560
16,243		 13,188 215,991
Depreciation charged in the year 15,239
2,081		 233 17,553
At 30 September 2020 201,799
18,324		 13,421 233,544
Carrying amount
At 30 September 2020 10,468
3,719		 466 14,653
At 30 September 2019 25,707
4,700		 - 30,407
9 Debtors
2020 2019
Amounts falling due within one year: £ £
Other debtors 13,500 13,500

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020

10
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2020
£
32,607
51,943
6,172
1,500
92,222		 2019
£
20,105
40,618
9,096
1,500
71,319

11 Retirement benefit schemes

Defined contribution schemes

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £5,123 (2019 - £3,387).