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2022-03-31-accounts

REGISTERED CHARITY NUMBER: 1154904

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2022

for

Foreward North Lincolnshire CIO

SKS Bailey Group Limited Suite 9 Normanby Gateway Scunthorpe North Lincolnshire DN15 9YG

Foreward North Lincolnshire CIO

Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Report of the Trustees 1 to 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 9
Detailed Statement of Financial Activities 10

Foreward North Lincolnshire CIO

Report of the Trustees for the Year Ended 31 March 2022

The trustees present their report with the financial statements of the charity for the year ended 31 March 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.

For the purpose of this clause 'socially excluded' means being excluded from society, or parts of society, as a result of one or more of the following factors: unemployment, financial hardship, youth or old age, ill health (physical and mental), substance abuse or dependency including alcohol or drugs, discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender reassignment, poor educational skills or attainment, relationship and family breakdown, poor housing (either as a victim of crime or as an offender rehabilitating into society).

Public benefit

The trustees have had regard to the Charity Commission's guidance on public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity helps support a daycentre for people with disabilities, within North Lincolnshire.

FINANCIAL REVIEW

Reserves policy

There is currently no reserves policy in place.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a Charitable Incorporated Organisation and is controlled by its governing document. The charity was registered on 6th December 2013 under the Association model.

Recruitment and appointment of new trustees

Trustees are elected by membership following application, recommendation and assessment of suitability. All trustees are provided with information about the charity and training in respect of their role.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1154904

Principal address

45 Minster Road Scunthorpe North Lincolnshire DN15 7EP

Trustees

P S Silvester Trustee T P Parsons Trustee Miss T J A Allen Trustee M I Inkson Trustee G Martin Trustee

Page 1

Foreward North Lincolnshire CIO

Report of the Trustees for the Year Ended 31 March 2022

Approved by order of the board of trustees on 9 May 2023 and signed on its behalf by:

P S Silvester - Trustee

Page 2

Foreward North Lincolnshire CIO

Statement of Financial Activities for the Year Ended 31 March 2022

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
-
Investment income
2
11
-
Total
11
-
EXPENDITURE ON
Raising funds
-
2,340
Charitable activities
General
4,371
375
Total
4,371
2,715
NET INCOME/(EXPENDITURE)
(4,360)
(2,715)
Transfers between funds
8
(1,590)
1,590
Net movement in funds
(5,950)
(1,125)
RECONCILIATION OF FUNDS
Total funds brought forward
(2,284)
11,217
TOTAL FUNDS CARRIED FORWARD
(8,234)
10,092
2022
Total
funds
£
-
11
11
2,340
4,746
7,086
(7,075)
-
(7,075)
8,933
1,858
2021
Total
funds
£
500
15
515
-
596
596
(81)
-
(81)
9,014
8,933

The notes form part of these financial statements

Page 3

Foreward North Lincolnshire CIO

Balance Sheet 31 March 2022

Unrestricted
Restricted
fund
funds
Notes
£
£
CURRENT ASSETS
Debtors
5
244
22
Cash at bank
-
11,217
244
11,239
CREDITORS
Amounts falling due within one year
6
(8,478)
(1,147)
NET CURRENT ASSETS/(LIABILITIES)
(8,234)
10,092
TOTAL ASSETS LESS CURRENT
LIABILITIES
(8,234)
10,092
NET ASSETS
(8,234)
10,092
FUNDS
8
Unrestricted funds
Restricted funds
TOTAL FUNDS
2022
Total
funds
£
266
11,217
11,483
(9,625)
1,858
1,858
1,858
(8,234)
10,092
1,858
2021
Total
funds
£
297
11,217
11,514
(2,581)
8,933
8,933
8,933
(2,284)
11,217
8,933

The financial statements were approved by the Board of Trustees and authorised for issue on 9 May 2023 and were signed on its behalf by:

P S Silvester - Trustee

The notes form part of these financial statements

Page 4

Foreward North Lincolnshire CIO

Notes to the Financial Statements for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TAXATION

The charity is exempt from tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME

INVESTMENT INCOME
2022 2021
£ £
Deposit account interest 11 15

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Page 5

continued...

Foreward North Lincolnshire CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

4.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
500
Investment income
15
-
Total
15
500
EXPENDITURE ON
Charitable activities
General
596
-
NET INCOME/(EXPENDITURE)
(581)
500
RECONCILIATION OF FUNDS
Total funds brought forward
(1,703)
10,717
TOTAL FUNDS CARRIED FORWARD
(2,284)
11,217
5.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade debtors
22
Prepayments
244
266
6.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Bank loans and overdrafts (see note 7)
1,989
Trade creditors
7,316
Other creditors
320
9,625
Total
funds
£
500
15
515
596
(81)
9,014
8,933
2021
£
22
275
297
2021
£
1,996
-
585
2,581

Trade creditors in the year under review include £6,731 owed to Foresight North East Lincolnshire Ltd. (connected charity) and £584 towards accountancy fees.

Page 6

continued...

Foreward North Lincolnshire CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

7. LOANS

An analysis of the maturity of loans is given below:

2022 2021
£ £
Amounts falling due within one year on demand:
Bank overdrafts 1,989 1,996
8. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.21 in funds funds 31.3.22
£ £ £ £
Unrestricted funds
General fund (2,284) (4,360) (1,590) (8,234)
Restricted funds
Restricted Fund - Humber Learning
Consortium - (1,590) 1,590 -
Restricted Fund - Rank Foundation 3,000 (1,125) - 1,875
Restricted Fund - Humber Reach
Foundation 8,217 - - 8,217
11,217 (2,715) 1,590 10,092
TOTAL FUNDS 8,933 (7,075) - 1,858
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 11 (4,371) (4,360)
Restricted funds
Restricted Fund - Humber Learning
Consortium - (1,590) (1,590)
Restricted Fund - Rank Foundation - (1,125) (1,125)
- (2,715) (2,715)
TOTAL FUNDS 11 (7,086) (7,075)

continued...

Page 7

Foreward North Lincolnshire CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.20 in funds 31.3.21
£ £ £
Unrestricted funds
General fund (1,703) (581) (2,284)
Restricted funds
Restricted Fund - Rank Foundation 2,500 500 3,000
Restricted Fund - Humber Reach
Foundation 8,217 - 8,217
10,717 500 11,217
TOTAL FUNDS 9,014 (81) 8,933
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 15 (596) (581)
Restricted funds
Restricted Fund - Rank Foundation 500 - 500
TOTAL FUNDS 515 (596) (81)

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.4.20 in funds funds 31.3.22
£ £ £ £
Unrestricted funds
General fund (1,703) (4,941) (1,590) (8,234)
Restricted funds
Restricted Fund - Humber Learning
Consortium - (1,590) 1,590 -
Restricted Fund - Rank Foundation 2,500 (625) - 1,875
Restricted Fund - Humber Reach
Foundation 8,217 - - 8,217
10,717 (2,215) 1,590 10,092
TOTAL FUNDS 9,014 (7,156) - 1,858

continued...

Page 8

Foreward North Lincolnshire CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 26 (4,967) (4,941)
Restricted funds
Restricted Fund - Humber Learning
Consortium - (1,590) (1,590)
Restricted Fund - Rank Foundation 500 (1,125) (625)
500 (2,715) (2,215)
TOTAL FUNDS 526 (7,682) (7,156)

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 9

Foreward North Lincolnshire CIO

INCOME AND ENDOWMENTS
Donations and legacies
Grants
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Raising donations and legacies
Learning tutors
Charitable activities
Insurance
Support costs
Management
Postage and stationery
Advertising
Rent
Premises expenses
Finance
Bank charges
Governance costs
Accountancy and legal fees
Total resources expended
Net expenditure
Detailed Statement of Financial Activities
for the Year Ended 31 March 2022
2022
2021
£
£
-
500
11
15
11
515
2,340
-
545
240
216
-
334
-
3,000
-
326
-
3,876
-
5
60
320
296
7,086
596
(7,075)
(81)

This page does not form part of the statutory financial statements

Page 10