## Beyond The Horizon Charity
Trustees Report and Financial Statements for the year ended 31 March 2023 Registered Charity number 1155755
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
|Index||
|---|---|
||Page|
|Report of the Trustees|3-9|
|Statement of Trustee’s responsibilities|10|
|Report of the independent examiner|11|
|Statement of financial activities|12|
|Balance sheet|13|
|Notes to the financial statements|14-23|
2
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Report of the Trustees**
The Trustees of Beyond the Horizon Charity (“the Charity”) have pleasure in presenting their report and financial statements for the year ended 31 March 2023. The financial statements comply with the Charities Act, the Charity’s Constitution 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 (FRS102) (updated 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
The Charity’s objects are to relieve the distress and/or to protect the good health of children and their families who have experienced bereavement, domestic abuse or relationship breakdown.
The Charity undertakes the following activities in order to fulfill its objectives:
## **Service Provision**
- Counselling
- Play Therapy
- Child Parent Relationship Therapy and Parent Support Sessions (The Penguin Project)
- Art Therapy
- Family Sessions following bereavement (The BEAR project)
- Therapeutic groups for children
- Crisis support, advice and training to schools and other professionals
## **How We Do What We Do:**
Our therapists travel to the communities where children and young people are based, seeing them within a mile of their own home. This means the service is accessible to all regardless of financial position or ethnic and family background and situated locally. We offer appointments in and out of school time to maximise the opportunities for young people to access our support.
The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning future activities.
3
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## Report of the Trustees (continued)
## **ACHIEVEMENTS, PERFORMANCE AND FUTURE PLANS**
## **Our Goals for 2022-2023 were:**
- **One to One Play Therapy, Art Therapy and Counselling for Children and Young People**
Maintain existing levels of delivery and planning for a manageable level of growth. Including the recruitment of additional therapists.
- **The Penguin Project**
Further develop this project and expand the reach of this service including the recruitment of a project manager.
- **BTH Ambassadors**
Continue to develop BTH Ambassadors (youth panel) focusing on recruitment of new members as well as championing the voices of our existing panel members and ensuring that their suggestions are fed into delivery and planning.
- **Monitoring systems**
Develop our database and monitoring systems further for deeper and easier analysis of our data.
-
## **Looking after the wellbeing of our team**
Continue to prioritise the mental health and wellbeing of our team who hold the distress and traumatic stories of children and families.
- **Diversity, Equality and Inclusion**
Continue to develop our Equality, Diversity and Inclusion plan.
## **Key achievements of the charity in the period included:**
## Service Delivery:
We responded to 425 new requests for support during the year, higher than in 2022 (374) and higher than any other point in our history.
We are proud to have supported 283 beneficiaries during the year. 241 of these received a therapeutic intervention (182 children/young people and 59 parents/school professionals).
70% of those supported this year had also experienced other adverse childhood experiences in addition to their referral reason (bereavement, parental separation or domestic abuse).
Our outcomes data from those supported during the year shows that after therapy 93% of children felt less isolated and had started sharing their emotions and experiences with those around them. 83% had higher self-esteem and 80% had improved confidence. 81% of those who had a therapeutic intervention showed a reduction in concerns regarding their mental health.
4
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## Report of the Trustees (continued)
We also:
- Recruited a Parent Project Manager to oversee and take forward our Penguin Project
- Embedded the Penguin Project as a core service
- Continued to work with Birmingham and Solihull Bereavement Pathway partners to support bereaved children and young people
- Developed our BTH Ambassadors youth panel
- Developed our Evaluation Database to enable us to capture outcomes in a timely and effective way.
## **Fundraising and Grant Applications:**
We are extremely grateful for the support of our funders and donors who enable us to continue and develop our services to children and families in Birmingham.
During this financial year we received grants and donations from the following:
Baron Davenport's Charity Bernard Piggott Charitable Trust CB & HH Taylor Trust Children In Need Claverdon Fields Charitable Trust The Cole Charitable Trust Co-op Community Dividend Fund DMF Ellis Charitable Trust Dumbreck Charity Edward Gostling Foundation Envision Eveson Trust George Fentham Birmingham Charity George Henry Collins Charity GJW Turner Trust Gowling WLG Charitable Trust Grantham Yorke Trust Heart of England Community Foundation – The Harry Payne Trust Heart of England Community Foundation – The Graham Griffiths Fund The Henry Smith Charity The Joseph Hopkins and Henry James Sayer Charities The Hospital Saturday Fund The John Avins Trust
5
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## Report of the Trustees (continued)
Lillie Johnson Charitable Trust Postcode Local Trust Richard Kilcuppes Charity The Roughley Trust Sir John Middlemore Charitable Trust Sir Jules Thorn Charitable Trust The Souter Charitable Trust The Alan Edward Higgs Charity The Albert Hunt Trust The Archer Trust The Grimmitt Trust The James Tudor Foundation The Leatherseller's Foundation The National Lottery Community Fund - Reaching Communities The Olton Golf Club The Richard Cadbury Charitable Trust The Roger & Douglas Turner Charitable Trust The Saintbury Trust The Sheldon Trust W A Cadbury Charitable Trust W E Dunn Trust Warwickshire Freemasons The Masonic Charitable Foundation
## **Future Plans – 2023-2024**
The charity will focus on the following over the next 12 months:
- Increasing capacity in the therapy team by employing an additional therapist
- • Expansion of the Penguin Project with Reaching Communities funding
- Delivery of a new Domestic Abuse project for Birmingham City Council
- Revise the specification for continuation of the BEAR project into 2024
- Develop a schools support package
- Continue to prioritise the mental health and wellbeing of our team.
- Continue to develop our Equality, Diversity and Inclusion plan.
6
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## Report of the Trustees (continued)
## **FINANCIAL REVIEW**
The accounts for the year show net income of £36,875 for the year (2022: Net expenditure of £56,062). The total income amounted to £325,051 (2022: £191,514), whilst expenditure for the year amounted to £288,176 (2022: £247,576).
Certain grants have been given for specific purposes and these are shown as restricted funds, however 47% (2022: 56%) of our total income for the year was unrestricted.
Based on the expected income and expenditure levels, Trustees consider that the Charity has adequate resources to maintain its ongoing work.
## **Reserves policy**
The calculation of the required level of reserves is an integral part of the Charity’s planning, budget and forecast cycle. It takes into account:
- Risks associated with each stream of income and expenditure being different from that budgeted
- Planned activity level
- Organisational commitments
During the year, the trustees have reviewed their reserves policy which is as follows:
•The charity requires free reserves to cover 3-6 months of its annual budgeted core costs, not covered by secured income, of around £43,500-£87,000.
Unrestricted reserves at the end of year amount to £110,208 and from this the trustees have designated £25,851 to cover committed costs. Therefore, our free reserves for the year (after deducting £1,247 spent on fixed assets) are £83,110 which represents just under 6 months of annual budgeted costs not covered by secured income.
The charity’s free reserves are therefore in line with policy.
Trustees will review this policy annually and the level of reserves will be reviewed throughout the year.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
Beyond The Horizon Charity is a Charitable Incorporated Organisation and a registered Charity governed by its Constitution. The only voting members are its Trustees.
7
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## Report of the Trustees (continued)
The Charity was registered on 7 February 2014 when it became a legal organisation. It commenced activity on 1 April 2014 following the transfer of its staff and activities from another Charity. Prior to that date the charitable activity had been carried out by the same members of staff as a separate project within a larger Charity, namely Spurgeons.
## **Appointment of Trustees, induction & training**
The Trustees who served during the year are detailed below.
New Trustees may be appointed by invitation to join the Board given that they have the necessary skills and experience to contribute to the Charity’s activities and to be able to discharge their obligations as Trustees.
New Trustees will be provided with copies of the Charity’s Constitution and all relevant policies and procedures and will be given the necessary training to enable them to carry out their duties as Trustees.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**Trustees:**
Trustees are as follows: Alan Clee (Chair) Toby Arrowsmith (Treasurer) (resigned 21[st] November 2022) Scott Dale Rev Paul Nash (Vice Chair) Fidelis Navas Elaine White Vicki Hook Carmen Hunter (appointed 26 September 2022) Janet Douglas (appointed 30 June 2022)
## **Charity Number: 1155755**
## **Registered Office:**
Holy Cross Centre Beauchamp Road Birmingham B13 0NS
## **Independent Examiner:**
Karen Hanlan, ACA, ACIE Karen Hanlan Independent Examiner Limited 1 Saracen Close Ettington, CV37 7SZ
8
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## Report of the Trustees (continued)
**Bankers:** Unity Trust Bank plc Nine Brindleyplace Birmingham B1 2HB Approved by the Board and signed on its behalf by:
Alan Clee, _Chair of Trustees_
Date 03/10/23
9
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Statement of Trustees’ responsibilities**
The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the Charity and of the surplus or deficit incurred by the Charity for that year. In preparing those financial statements the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue to exist.
The Trustees have overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and otherwise.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011.
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 and to provide reasonable assurance that:
- the Charity is operating efficiently and effectively;
- its assets are safeguarded against unauthorized use or disposition;
- proper records are maintained and financial information used within the Charity or for publication is reliable;
- the Charity complies with relevant laws and regulations.
10
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Independent Examiner’s Report to the Trustees of Beyond the Horizon Charity**
I report to the trustees on my examination of the accounts of Beyond the Horizon Charity (‘the Charity’) for the year ended 31 March 2023 which are set out on pages 12 to 23.
## **Responsibilities and basis of report**
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and 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**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1) accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2) the accounts do not accord with those records; or
3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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.
Karen Hanlan, Institute of Chartered Accountants, England & Wales Karen Hanlan Independent Examiner Limited 1 Saracen Close, Ettington, CV37 7SZ
Date: 3/10/23
11
## Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Statement of financial activities**
|**Income:**
**Note**
Donations & legacies
1
Charitable activities
2
Investments
**Total income**
**Expenditure**
Costs of raising funds
Charitable activities
**Total expenditure**
**3**
**Net income/(expenditure) and**
**net movement in funds for year**
**Reconciliation of funds:**
**Transfer of funds**
Total funds brought forward
**Total funds carried forward**|**Un-**
**restricted**
**funds**
**2023**
**Restricted**
**funds**
**2023**
**Total**
**funds**
**2023**
**Total**
**funds**
**2022**
**£**
**£**
**£**
**£**
100,920
117,750
**218,670**
**75,594**
51,053
54,152
**105,205**
**115,920**
1,176
-
**1,176**
**-**|
|---|---|
||**153,149**
**171,902**
**325,051**
**191,514**|
||18,978
300
**19,278**
**7,023**
98,652
170,246
**268,898**
**240,553**|
||**117,630**
**170,546**
**288,176**
**247,576**|
||**35,519**
**1,356**
**36,875**
**(56,062)**
**-**
**-**
**-**
**-**
74,689
5,423
80,112
136,174|
||**110,208**
**6,779**
**116,987**
**80,112**|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
12
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
|**Balance sheet**
Notes
**Fixed Assets**
Tangible assets
5
**Current Assets**
Debtors
6
Cash at bank and in hand
**Current Liabilities**
Creditors: amounts falling due within one year
7
Net current assets
Net assets
**Funds of the Charity:**
Restricted Funds
9
Unrestricted Funds
**Total Charity funds**||**2023**
**£**
**1,247**
**8,385**
**203,384**
**211,769**
**(96,029)**
**115,740**
**116,987**
**6,779**
**110,208**
**116,987**||**2022**
**£**
**3,425**|
|---|---|---|---|---|
|||||**11,016**
**172,615**|
|||||**183,631**|
|||||**(106,944)**|
|||||**76,687**|
|||||**80,112**|
|||||**5,423**
**74,689**|
|||||**80,112**|
The accompanying accounting policies and notes form part of these financial statements.
Approved by the Trustees and signed on their behalf by:
Alan Clee, Chair of Trustees Date: 03/10/23
13
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Principal accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (updated 1 January 2019) – (Charities SORP (FRS102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
Beyond the Horizon Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **Going Concern statement**
The financial statements have been prepared on a going concern basis which assumes that the Charity will continue to operate. The validity of this assumption is dependent upon the continuance of support from the Charity’s key funders and stakeholders and in response to the progress made by the Charity in pursuing a viable budget including the obtaining of further grants and donations. The Charity’s business plan shows that the Charity will be able to operate in the foreseeable future. Based on this understanding the Trustees believe that it remains appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments, which would result from the basis of preparation being inappropriate.
## **Funds**
General accumulated funds are unrestricted funds available for general purposes and include funds designated for a particular purpose; the use of such funds remains at the discretion of the Trustees.
Restricted funds are funds subject to conditions imposed by the donor or by specific terms of the appeal under which the funds are raised. The restrictive conditions are binding upon the Charity.
## **Income**
All income is recognised in the Statement of Financial Activities when the Charity is legally entitled, ultimate receipt is probable and the amount can be quantified with reasonable accuracy.
Income relating to future periods, as a result of donor imposed conditions specifying the time period, has been treated as deferred income.
Income dependent on certain conditions, amounting to more than mere administrative requirements, is recognised when the conditions have been fulfilled.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to the expenditure. All expenditure is accounted for on an accruals basis.
14
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Principal accounting policies (continued)**
Expenditure is classified under the following activity headings:
- Costs of raising funds comprises the costs of fundraising activity and includes an allocation of staff costs relating to time spent on fundraising activity.
- Expenditure on charitable expenditure includes the costs of project delivery to further the purposes of the Charity and their associated support and governance costs.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **Tangible fixed assets**
Depreciation is provided at a rate calculated to write off the cost on a straight line basis over a period of less than the estimated useful life of the assets at the following rates:
Computer equipment - 3 years
Fixed assets are capitalised when their value exceeds £500.
## **Cash and cash equivalents**
Cash and cash equivalents include cash at bank and in hand and short term deposits repayable on or within a three month notice period.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **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.
## **Pensions**
The Charity contributes to employee’s individual personal pension plans. The employer contributions to the scheme in 2022 were £9,883 (2021: £7,897) and are charged to the statement of financial activities as incurred.
## **Taxation**
As a registered Charity no provision is considered necessary for taxation.
15
## Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Notes to the financial statements**
|**1. Donations & legacies**
**Un-restricted:**
Donations
Funds raised through sponsored activities
Grants:
-
Henry Smith Charitable Trust
-
The Leathersellers Foundation
-
WA Cadbury
-
Other
**Restricted donations/grants:**
**_Penguin Project:_**
-
The Alan Higgs Charity
-
George Henry Collins
-
CB & HH Taylor Trust
-
The Saintbury Trust
-
E Cadbury Charitable Trust
-
Richard Kilcuppes Charitable Trust
-
Others < £500
-
Henry Smith Charitable Trust
-
Eveson Charitable Trust
-
Masonic Charitable Trust
-
The James Tudor Foundation
-
Claverdon Fields
-
Grantham Yorke Trust
-
Souter Charitable Trust
-
COOP Community Dividend Fund
-
Grimmitt Trust
-
Heart of England – Graham Griffiths Fund
-
George Fentham Charitable Trust
-
Other|**2023**
**£**
**6,601**
**7,286**
**14,333**
**25,000**
**12,000**
**35,700**
**100,920**
**2,500**
**1,000**
**1,000**
**2,000**
**-**
**1,000**
**1,500**
**9,000**
**70,000**
**11,250**
**12,500**
**4,000**
**-**
**-**
**2,000**
**2,500**
**3,000**
**2,000**
**1,000**
**500**
**117,750**
**218,670**|**2022**
**£**
**3,561**
**5,986**
**39,167**
**-**
**1,130**|
|---|---|---|
|||**49,844**
**-**
**-**
**-**
**-**
**2,500**
**1,000**
**-**|
|||**3,500**
**-**
**3,750**
**12,500**
**-**
**1,000**
**5,000**
**-**
**-**
**-**
**-**
**-**
**-**|
|||**25,750**|
|||**75,594**|
16
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Notes to the financial statements (continued)**
**2. Income from Charitable Activities**
|**2. Income from Charitable Activities**|||
|---|---|---|
|**Un-restricted:**
School contracts
CRUSE Contract
Other
**Restricted grants:**
Children in Need – Main grant 2019-2022
Children in Need – Bear Project
Big Lottery Reaching Communities Fund
Postcode Lottery|**2023**
**£**
**32,810**
**18,083**
**160**
**51,053**
**18,267**
**9,252**
**11,633**
**15,000**
**54,152**
**105,205**|**2022**
**£**
**27,741**
**29,104**
**-**|
|||**56,845**
**19,399**
**9,083**
**25,593**
**5,000**|
|||**59,075**|
|||**115,920**|
## **3. Analysis of expenditure**
|**3. Analysis of expenditure**||
|---|---|
|Staff costs
Staff training
Staff travel & expenses
Counselling costs
Venue hire and insurance
Freelance counsellors costs
Activity & group work costs
Fundraising Consultants Fees
Office costs
Equipment repairs & renewals
Professional fees & accountancy
Independent Examiners fee
Bank charges & ICO fee
Depreciation
Total|**Charitable activity**
**Raising**
**funds**
**Un-**
**restricted**
**Restricted**
**2023**
**Total**
**£**
**£**
**£**
**£**
6,375
61,761
157,538
**225,674**
-
1,255
-
**1,255**
-
3,426
342
**3,768**
-
4,545
3,945
**8,490**
-
1,307
604
**1,911**
-
5,578
4,912
**10,490**
-
1,624
-
**1,624**
12,603
-
300
**12,903**
-
13,046
2,905
**15,951**
-
586
-
**586**
-
1,907
-
**1,907**
-
1,200
-
**1,200**
-
239
-
**239**
-
2,178
-
**2,178**|
||18,978
98,652
170,546
**288,176**|
17
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Notes to the financial statements (continued)**
|Staff costs
Staff training
Staff travel & expenses
Counselling costs
Venue hire and insurance
Freelance counsellors costs
Activity & group work costs
Fundraising event costs
Office costs
Equipment repairs & renewals
Professional fees & accountancy
Independent Examiners fee
Bank charges & ICO fee
Depreciation
Governance
Total|**Charitable activity**
**Raising**
**funds**
**Un-**
**restricted**
**Restricted**
**2022**
**Total**
**£**
**£**
**£**
**£**
5,480
98,274
95,334
**199,088**
-
4,161
-
**4,161**
-
1,288
2,054
**3,342**
-
2,233
5,045
**7,278**
-
900
656
**1,556**
-
7,106
2,066
**9,172**
-
1,261
1,983
**3,244**
168
-
-
**168**
-
8,291
2,187
**10,478**
-
576
-
**576**
1,375
3,520
321
**5,216**
-
1,150
-
**1,150**
-
176
-
**176**
-
1,909
67
**1,976**
-
(5)
-
**(5)**|
|---|---|
||7,023
130,840
109,713
**247,576**|
## **4. Staff costs, trustee remuneration and expenses**
|**4. Staff costs, trustee remuneration and expenses**||
|---|---|
|Salaries
National Insurance
Pensions
Total|**2023**
**2022**
**£**
**£**
**203,503**
**185,088**
**9,418**
**4,117**
**12,753**
**9,883**|
||**225,674**
**199,088**|
No employee has employee benefits in excess of £60,000 (2022: nil).
The equivalent of 6.8 full-time members of staff were employed during the year (2022: 6.7)
The key management personnel of the charity comprise the trustees and the CEO. Trustees receive no remuneration or other benefits from the charity. The remuneration, excluding pension contributions, of key management personnel for the year was £38,162 (2022: £36,535).
No expenses were reimbursed to Trustees during the year (2022: £nil).
Donations totalling £nil (2022: £1,500) were received from Trustees during the year. There are no further related party transactions that require disclosure in the accounts.
18
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Notes to the financial statements (continued)**
**5. Tangible fixed assets**
|**Cost**
At beginning of year
Additions
At end of year
**Depreciation**
At beginning of year
Charge for the year
At end of year
**Net Book Value**
**At 31 March 2023**
At 31 March 2022
**6. Debtors**
Income receivable
Prepayments
**7. Creditors: amounts falling due within one year**
Trade creditors
Accruals
Deferred income
Other creditors|**Computer**
**Equipment**
**£**
**8,774**
-
**8,774**
**5,349**
2,178
**7,527**
**1,247**
3,425
**2023**
**2022**
**£**
**£**
**6,810**
**9,761**
**1,575**
**1,255**|
|---|---|
||**8,385**
**11,016**|
||**2023**
**2022**
**£**
**£**
**4,319**
**4,903**
**2,500**
**1,823**
**84,891**
**97,291**
**4,319**
**2,927**|
||**96,029**
**106,944**|
19
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Notes to the financial statements (continued)**
## **8. Deferred income**
|**. Deferred income**||
|---|---|
|Balance at beginning of year
Amount released to income earned from charitable activities
Amount deferred in year
Balance at end of year|**2023**
**2022**
**£**
**£**
**97,291**
**30,087**
**(97,291)**
**(30,087)**
**84,891**
**97,291**|
||**84,891**
**97,291**|
Deferred income relates to grants and contract income received in advance.
20
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Notes to the financial statements (continued)**
## **9. Restricted funds**
|**2023**
**Restricted funds**
Henry Smith Improving Lives
Henry Smith Covid Long Term Support
Graham Griffiths Fund
Children in Need –Main grant 2019-22
National Lottery Community Fund
Children in Need – Bear project
Eveson Charitable Trust
Masonic Charitable Trust
Postcode Local Trust
Penguin project
Small grants <£5k
**Unrestricted funds**
General funds
**Total funds**
**2022**
**Restricted funds**
Children in Need –Main grant 2019-22
West Midlands Police & Crime
Commissioner
National Lottery Community Fund
Children in Need – Bear project
Eveson Charitable Trust
Masonic Charitable Trust
Postcode Local Trust
Small Grants <£5k
**Unrestricted funds**
General funds
**Total funds**|**Balance at**
**beginning**
**of year**
**Income**
**Expenditure**
**Transfers**
**Balance**
**at end**
**of year**
£
£
£
**£**
**£**
**-**
30,000
(29,942)
**-**
**58**
**-**
40,000
(40,000)
**-**
**-**
**-**
2,000
(694)
**-**
**1,306**
**(1,280)**
18,267
(16,987)
**-**
**-**
**(3,559)**
11,633
(8,074)
**-**
**-**
**1,024**
9,252
(10,276)
**-**
**-**
**882**
11,250
(12,132)
**-**
**-**
**869**
12,500
(13,369)
**-**
**-**
**2,586**
15,000
(17,586)
**-**
**-**
**-**
9,000
(5,458)
**-**
**3,542**
**4,901**
13,000
(16,028)
**-**
**1,873**
**5,423**
171,902
(170,546)
**-**
**6,779**
**74,689**
153,149
(117,630)
**-**
**110,208**
**80,112**
**325,051**
**(288,176)**
**-**
**116,987**
£
£
£
**£**
**£**
923
19,399
(21,602)
**-**
**(1,280)**
433
-
(433)
**-**
**-**
11,188
25,593
(40,340)
**-**
**(3,559)**
2,073
9,083
(10,132)
**-**
**1,024**
-
3,750
(2,868)
**-**
**882**
-
12,500
(11,631)
**-**
**869**
-
5,000
(2,414)
**-**
**2,586**
15,694
9,500
(20,293)
**-**
**4,901**
30,311
84,825
(109,713)
**-**
**5,423**
105,863
106,689
(137,863)
**-**
**74,689**
**136,174 191,514**
**(247,576)**
**-**
**80,112**|
|---|---|
21
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Notes to the financial statements (continued)**
- Henry Smith Improving Lives grant – A second 3 year grant was awarded in September 2022.
- Henry Smith COVID 19 Long term Support 3 year grant was awarded in March 2022.
- Graham Griffiths Fund – Small grant to fund Therapeutic Play Resources for use with children and young people.
- BBC Children in Need – Main Grant to support out of school hours counselling services to children and young people. This grant ended in February 2023.
- National Lottery Community Fund (Reaching Communities) – Grant to deliver our Safe Harbour project, one to one therapy for children and young people experiencing complex loss. A second grant (5 years) was awarded in February 2023 and starts in April 2023 expanding the service to working with parents and other professionals.
- BBC Children in Need – Small Grant for the BEAR project, support to families together after bereavement. Funding for this project is due to end in May 2024.
- Eveson Charitable Trust – Grant towards the costs of a Children’s Therapist.
- Masonic Charitable Trust – Grant towards the costs of a Children’s Therapist
- Postcode Local Trust – Grant towards the costs of a Children’s Therapist.
- - Penguin Project - Funded by various trusts – Family Therapy and Child Parent relationship courses.
## **10. Analysis of net assets between funds**
Fund balances at 31 March are represented by:
|**2023**
Fixed Assets
Current assets
Liabilities
Total
**2022**
Fixed Assets
Current assets
Liabilities
Total|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
£
£
£
1,247
-
1,247
127,442
84,327
211,769
(18,481)
(77,548)
(96,029)|
|---|---|
||110,208
6,779
116,987|
||3,231
194
3,425
126,509
57,122
183,631
(55,051)
(51,893)
(106,944)|
||74,689
5,423
80,112|
22
Beyond The Horizon Charity Financial Statements for the year ended 31 March 2023
## **Notes to the financial statements (continued)**
## **11. Controlling Interest**
The Charity is controlled by the Trustees.
## **12. Comparative Statement of Financial Activities for 2022**
|**Income:**
Donations & legacies
Charitable activities
**Total income**
**Expenditure**
Costs of raising funds
Charitable activities
**Total expenditure**
**Net expenditure and net**
**movement in funds for year**
**Reconciliation of funds:**
**Transfer of funds**
Total funds brought forward
**Total funds carried forward**|**Un-**
**restricted**
**funds**
**2022**
**Restricted**
**funds**
**2022**
**Total**
**funds**
**2022**
**£**
**£**
**£**
49,844
25,750
**75,594**
56,845
59,075
**115,920**|
|---|---|
||**106,689**
**84,825**
**191,514**|
||7,023
-
**7,023**
130,840
109,713
**240,553**|
||**137,863**
**109,713**
**247,576**|
||**(31,174)**
**(24,888)**
**(56,062)**
**-**
105,863
30,311
136,174|
||**74,689**
**5,423**
**80,112**|
23