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2020-12-31-accounts

COMPANY REGISTRATION NUMBER: 08563341 CHARITY REGISTRATION NUMBER: 1155848

The Sheriff Centre Limited Company Limited by Guarantee Unaudited Financial Statements

31 December 2020

A. I. GROMAN FCA

Chartered Accountant and Independent Examiner Groman and Company 5 Violet Hill St. John's Wood London NW8 9EB

The Sheriff Centre Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2020

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2020.

Reference and administrative details

Registered charity name The Sheriff Centre Limited Charity registration number 1155848 Company registration number 08563341 Principal office and registered Flat 1, St James House office Sherriff Road London NW6 2AP The trustees Fr Robert George Thompson Tushi Bannerjee Marilyn Shelagh Brooks Jennie Byun Ruby Rochman Aurelie Le Junter Sleath Independent examiner A I Groman FCA Chartered Accountant and Independent Examiner Groman and Company 5 Violet Hill St. John's Wood London NW8 9EB

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The Sheriff Centre Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2020

Structure, governance and management

Governing document

The Charity is constituted as a company limited by guarantee and is therefore governed by a Memorandum and Articles of Association dated 10th June 2012 and also registered with the Charity Commission.

Appointment, induction and training of Trustees

Trustees are sought via relevant organisations, targeted publicity and with three members ex officio - the Incumbent of the United Benefice of St Mary with All Souls, Kilburn and St James, West Hampstead and the two wardens of the parish of St James, West Hampstead. When considering new trustees, the Board has regard to the requirement for the skill and expertise required for the role.

Potential new trustees attend three meetings as observers before they are appointed as trustees and inducted into their legal obligations under charity and company law and decision making processes, the development plan for the charity and the recent financial performance. During induction trustees are encouraged to get to know the Sherriff Centre and to meet key staff.

Organisation

The charity is organised so that the trustees meet regularly to manage its affairs. The charity employs a part time debt advisor. The Centre Director, who manages both the charity and associated trading company, works part time for the charity. The centre director, working with the Chair is jointly responsible with the trustees for strategy, and sustainability, adherence to all legal and financial requirements, business and partnership development.

Risk Management

The charity has a risk management strategy which comprises:

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The Sheriff Centre Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2020

Objectives and activities

It is a place where all people are made welcome and able to access the services offered and through their activities can support other members of the same community. The Sherriff Centre aims to:

The local community is defined largely as those living in the NW6 postcode, across both the London Borough of Camden and the London Borough of Brent, and to all families and residents who come to use our facilities. The area is one of considerable variation in terms of social and ethnic diversity and the charity seeks to be open to all people regardless of their gender, ethnicity, and sexuality, and economic circumstances, physical or mental ability.

PUBLIC BENEFIT

We have referred to the guidance contained in the Charity Commissions general guidance on public benefit when reviewing our aims and objectives and in running and planning the services provided at the charity. The trustees are aware of the need to consider how our planned activities and services will contribute to the aims and objectives they have set.

PRINCIPAL ACTIVITIES UNDERTAKEN TO ACHIEVE OUR AIMS FOR THE PUBLIC BENEFIT

Debt advice at The Sherriff Centre is committed to providing free, independent, confidential and impartial advice, information and support to people who live, work or study in West Hampstead and its surrounding area and who are experiencing financial difficulty. The service offers advice on a wide range of debt issues including, utility debts, rent and council tax arrears, credit debts, overpayments of benefits and tax credits. The service also aims to assist clients facing emergency situations including:- Creditor about to take drastic action, e.g. eviction, repossession, disconnection, imprisonment- Deadline approaching, e.g. replying to court forms, court hearing date- Other crisis, e.g. no money for food The service is currently available two days per week and we directly employ a debt advice worker. Our debt advice service is available to all local residents and works with all relevant local agencies.

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The Sheriff Centre Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2020

Achievements and performance

2020 has been a very challenging year. The lockdowns due to COVID-19 saw our trading associate closed for 7 months. However, successful fundraising has ended the year on a more positive note.

Our debt advice project continues to thrive seeing 112 clients in 2020. Our advisor continued to help clients over the telephone during lockdown and has received huge praise from our main service funder CVS Brent.

We were delighted to be successful in a funding bid to the National Lottery Culture Recovery Fund. This grant provides assistance with core costs and to help us set up as a live events venue to put on a programme of events to help us maximise our income when we can reopen in 2021, this is a huge step towards future sustainability.

In November 2020 we were awarded a £5,000 grant from the Edward Harvest Trust to set up a project that would tackle food poverty. The Growth Project was set up as a result of this funding and is a free food store based inside the church. The aims of the project are to tackle not only food poverty by providing fresh fruit and vegetables, bread and store cupboard ingredients but to reduce food waste. We are working in partnership with local food suppliers to stock our shelves and will be recruiting volunteers to assist in the project. A further grant of £10,000 was secured from the London Community Response Fund and this will help fund the project coordinators salary. This project is in direct response to the challenges faces by Covid and is a welcome addition to the work of our charity.

We would like to thank our funders this year who have enabled us to carry on this vital work;

CVS Brent

London Community Fund

Awards for All

Edward Harvest Fund

National Lottery Culture Recovery Fund

Primark

William Grant and Sons

Aviva

London Community Response Fund

Financial review

The statement of Financial Activities shows income for the year of £101,866 (2019 - £29,633) and total expenditure of £38,195 (2019 - £16,545).

Reserves

The present level of funding and reserves are considered adequate to support the running of the charity for the year ahead.

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The Sheriff Centre Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2020

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.

The trustees' annual report was approved on 25 February 2021 and signed on behalf of the board of trustees by:

Fr Robert George Thompson Trustee

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The Sheriff Centre Limited

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of The Sheriff Centre Limited

Year ended 31 December 2020

I report to the trustees on my examination of the financial statements of The Sheriff Centre Limited ('the charity') for the year ended 31 December 2020.

Responsibilities and basis of report

As the trustees of the company (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 accounts of the company 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 accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

A I Groman FCA Independent Examiner

Groman and Company Chartered Accountants 5 Violet Hill St. John's Wood London NW8 9EB

16 March 2021

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The Sheriff Centre Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 December 2020

2020 2019
Unrestricted Restricted
funds funds Total funds Total funds
Note
£
£ £ £
Income and endowments
Donations and legacies 5
7,197
94,669 101,866 29,633
----------------------- ---------------------------- -------------------------------- ----------------------------
Total income 7,197 94,669 101,866 29,633
======================= ============================ ================================ ============================
Expenditure
Expenditure on charitable activities 6,7
1,560
36,635 38,195 16,545
----------------------- ----------------------- ---------------------------- ----------------------------
Total expenditure 1,560 36,635 38,195 16,545
======================= ============================ ================================ ============================
----------------------- ---------------------------- -------------------------------- ----------------------------
Net income and net movement in funds 5,637 58,034 63,671 13,088
======================= ============================ ================================ ============================
Reconciliation of funds
Total funds brought forward 4,309 9,074 13,383 295
Transfer of funds (481) 481 - -
----------------------- ---------------------------- -------------------------------- ----------------------------
Total funds carried forward 9,465 67,589 77,054 13,383
======================= ============================ ================================ ============================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 15 form part of these financial statements.

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The Sheriff Centre Limited

Company Limited by Guarantee

Statement of Financial Position

31 December 2020

2020 2019
Note £ £
Current assets
Cash at bank and in hand 89,117 20,038
Creditors: amounts falling due within one year 11 (12,063) (6,655)
---------------------------- ----------------------------
Net current assets 77,054 13,383
---------------------------- ----------------------------
Total assets less current liabilities 77,054 13,383
---------------------------- ----------------------------
Net assets 77,054 13,383
============================ ============================
Funds of the charity
Restricted funds 67,589 8,234
Unrestricted funds 9,465 5,149
---------------------------- ----------------------------
Total charity funds 13 77,054 13,383
============================ ============================

For the year ending 31 December 2020 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:

Fr Robert George Thompson Trustee

The notes on pages 9 to 15 form part of these financial statements.

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The Sheriff Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 2020

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Flat 1, St James House, Sherriff Road, London, NW6 2AP.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

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The Sheriff Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2020

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

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The Sheriff Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2020

3. Accounting policies (continued)

Defined contribution plans (continued)

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

That charity is limited by guarantee of £1 per member without share capital.

5. Donations and legacies

Donations and legacies
Unrestricted Restricted Total Funds
Funds Funds 2020
Current year £ £ £
Donations
Donations 4,197 4,197
Corporate Donations 3,000 3,000
Grants
Awards for all 10,000 10,000
CVS Brent 18,859 18,859
National Lottery Grant 45,810 45,810
Edward Harvest Fund 5,000 5,000
The London Community Foundation - Growth Fund 10,000 10,000
The London Community Foundation - Advice Fund 5,000 5,000
----------------------- ---------------------------- --------------------------------
7,197 94,669 101,866
======================= ============================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2019
Prior year £ £ £
Donations
Donations 2,827 2,827
Donations - Trustee Company - Match Donations 180 180
Donations - Associated News - Match Donations 907 907
Donations - November event 1,235 1,235
Grants
The Hampstead Wells and Campden Trust 5,000 5,000
Awards for all 10,000 10,000
CVS Brent 9,484 9,484
----------------------- ---------------------------- ----------------------------
5,149 24,484 29,633
======================= ============================ ============================

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The Sheriff Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2020

6. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2020
Current year £ £ £
Charitable Activity 18,316 18,316
Support costs 1,560 18,319 19,879
----------------------- ---------------------------- ----------------------------
1,560 36,635 38,195
======================= ============================ ============================
Unrestricted Restricted Total Funds
Funds Funds 2019
Prior year £ £ £
Charitable Activity 13,100 13,100
Support costs 3,445 3,445
-------------- ---------------------------- ----------------------------
16,545 16,545
============== ============================ ============================

7. Expenditure on charitable activities by activity type

Activities
undertaken Support Total funds Total fund
directly costs 2020 2019
£ £ £ £
Charitable Activity 18,316 18,318 36,634 15,705
Governance costs 1,561 1,561 840
---------------------------- ---------------------------- ---------------------------- ----------------------------
18,316 19,879 38,195 16,545
============================ ============================ ============================ ============================
Independent examination fees
2020 2019
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,500 780
====================== ==============

8. Independent examination fees

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The Sheriff Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2020

9. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2020 2019
£ £
Wages and salaries 16,717 12,395
Social security costs 890 524
Employer contributions to pension plans 274 181
---------------------------- ----------------------------
17,881 13,100
============================ ============================

The average head count of employees during the year was 2 (2019: 1). The average number of full-time equivalent employees during the year is analysed as follows:

2020 2019
No. No.
Number of staff - Advisor/Counsellor 2 1
============== ==============

No employee received employee benefits of more than £60,000 during the year (2019: Nil).

10. Trustee remuneration and expenses

SORP 2015 requires the following statements to be made:- no remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

11. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2020 2019
£ £
Accruals and deferred income 1,560 1,851
PCC of St James 1,000 1,000
Other creditors 9,503 3,804
---------------------------- -----------------------
12,063 6,655
============================ =======================

12. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £274 (2019: £181).

13. Analysis of charitable funds

Unrestricted funds

At
At 1 January 31 December
2020 Income Expenditure Transfers 2020
£ £ £ £ £
General funds 4,309 7,197 (1,560) (481) 9,465
======================= ======================= ============== ============== ==================================
At
At 1 January 31 December
2019 Income Expenditure Transfers 2019
£ £ £ £ £
General funds 5,149 5,149
============== ======================= ============== ============== ==============================

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The Sheriff Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2020

13. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
At
At 1 January 31 December
2020 Income Expenditure Transfers 2020
£ £ £ £ £
National Lottery –
Awards For All - Advice
Fund 993 10,000 (10,993)
Hampstead Wells &
Camden Trust -Advice
Fund 2,500 (2,981) 481
CVS Brent – Advice
Fund 5,580 18,859 (15,064) 9,375
London Community
Fund – Advice Fund 5,000 (5,000)
Edward Harvest Fund –
Growth Project 5,000 (2,596) 2,404
London Community
Fund – Growth Project 10,000 10,000
National Lottery
Heritage Fund – Culture
Recovery Fund 45,810 45,810
------------------------- ------------------------------ ----------------------------- -------------------- -------------------------------------
Restricted Fund 9,074 94,669 (36,635) 481 67,589
======================= ============================ ============================ ============== ====================================
At
At 1 January 31 December
2019 Income Expenditure Transfers 2019
£ £ £ £ £
National Lottery –
Awards For All - Advice
Fund 295 10,000 (9,302)
993
Hampstead Wells &
Camden Trust -Advice
Fund 5,000 (2,500)
2,500
CVS Brent – Advice
Fund 9,484 (3,903)
5,580
--------------- ---------------------------- ---------------------------- --------------- -------------------------
Restricted Fund 295 24,484 (16,545)
8,234
============== ============================ ============================ ============== =======================

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The Sheriff Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2020

14. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Current year
Current assets 9,465 67,589 77,054
============================ ============================= =============================
Unrestricted Restricted Total Funds
Funds Funds 2019
£ £ £
Prior year
Current assets 4,309 9,074 13,383
======================= ======================= ============================

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The Sheriff Centre Limited

Company Limited by Guarantee

Management Information

Year ended 31 December 2020

The following pages do not form part of the financial statements.

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The Sheriff Centre Limited

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 December 2020

2020 2019
£ £
Income and endowments
Donations and legacies
Donations 4,197 2,827
Donations - Trustee Company - Match Donations 180
Donations - Associated News - Match Donations 907
Donations - November event 1,235
Corporate Donations 3,000
The Hampstead Wells and Campden Trust 5,000
Awards for all 10,000 10,000
CVS Brent 18,859 9,484
National Lottery Grant 45,810
Edward Harvest Fund 5,000
The London Community Foundation - Growth Fund 10,000
The London Community Foundation - Advice Fund 5,000
-------------------------------- ----------------------------
101,866 29,633
-------------------------------- ----------------------------
-------------------------------- ----------------------------
Total income 101,866 29,633
================================ ============================
Expenditure
Expenditure on charitable activities
Wages and salaries 16,717 12,395
Employer's NIC 890 524
Pension costs 274 181
Rent 13,500
Repairs and maintenance 2,463
Insurance 674 674
Other establishment 1,178 1,498
Legal and professional fees 1,625 880
Other office costs 813 333
Other interest payable and similar charges 61 60
-------------------------------- ----------------------------
38,195 16,545
-------------------------------- ----------------------------
---------------------------- ----------------------------
Total expenditure 38,195 16,545
============================ ============================
---------------------------- ----------------------------
Net income 63,671 13,088
============================ ============================

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The Sheriff Centre Limited

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 December 2020

2020 2019
£ £
Expenditure on charitable activities
Charitable Activity
Activities undertaken directly
Wages and salaries 16,717 12,395
Employer's NIC 890 524
Employers pension costs 274 181
Consultant fees 125
Other office costs 435
---------------------------- ----------------------------
18,441 13,100
---------------------------- ----------------------------
Support costs
Management and premises costs 13,500
Repairs and maintenance 2,463
Insurance 674 674
Software and IT Costs 1,178 1,498
Supervision fees 100
Other office costs 378 333
---------------------------- -----------------------
18,193 2,605
---------------------------- -----------------------
Governance costs
Independent Examiner fees 1,500 780
Bank charges 61 60
------------------------ --------------
1,561 840
------------------------- --------------
---------------------------- ----------------------------
Expenditure on charitable activities 38,195 16,545
============================ ============================

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