eri
entre Charity Ltd
Annual Report
2021

Trustees
Robert Thompson - Chair
arilyn Brool<s
Tushi Banerjee
Aurelie LeJunter
Tom Nielsen
Tom Rainbow
Ruby Rochman

Aims & Objectives
We became a registered
charity in February 2014
We Support
We Provide
free debt advice
other support services
free activities
place of safety
place of welcome
individuals
families
vulnerable people
lone parents
elderly people
homeless people
Our aim is to create a space in West Hampstead where we are able to support those
who are marginalized because of debt or other social and economic factors.

Structure & Governance
The Sanctuary Café NW6 employ and pay staff,
meet the running costs of the building and all associated fees,
includinE licences, insurances, business rates and utilities.
Any profits are then Eift aided to The Sheriff Centre Charity.
A management team oversees the worl< of both the charity and
the social enterprise. The board of trustees Eovern and manage
the direction of the charity.
The charity employs one
debt advice worker, Paul Scannell.

How We Operate as a Social Enterprise
within Ihe Sherriff Centre at St James Church
The Sheriff Centre Charity Ltd
CHARITY
Debt Advice Service
The Growth Project
Free Food Store
Suspended Coffees
Additional Needs Play
The Sanctuary Cafe NW6 Ltd
BUSINESS
Social Enterprise.,
The Sanctuary Cafe
Hullabaloo Soft Play
Post Office
Rentals & Parties
Live Music & Event Space
TradinE Subsidery.
The Sanctuary Cafe NW6 Ltd

Funders
CVS Brent Advice Fund
Primark Corporate GivinE
National Lottery Culture Recovery Fund
NISA NAal<e a Difference Locally
Amazon Smile
Facebool< Giving
Camden Giving
amazon
Nisa PRIMARK.
Donate with
smile
facebook
DIlfW￿ Latally
CAMDEN
GIVING
HERITAGE
FUND
cvs oroDtJ

Camden Stats
30%
36/
50%
of families with
children claim
housinE benefit
of children are
eligible for free
school meals
of parents are
not currently in
paid work
Current Partners
London Borough of Camden
Advice 4 Renters
Crisis Sl<ylight
BrentHubs
HUBS
advice
for renters

THE
GFKWTH
Donations & Volunteers
PROJECT
19
£1,386
16
Local clients signed up to
our free text alert system
which notifies them about
new food and toiltetry
donations. This sytem
means that we can notify
those in need of new
essentials available to them
and saves them a wasted
trip if for example the Free
Food Store isn't so full.
Online one-off
donations from 56
different donors
through Give As You
Live donation platform
Regular volunteers
assisting with live
music events and The
Growth Project's Free
Food Store. Volunteers
include younE
professionals, members
of St Jame's church
community and
refuEees living in West
Hampstead.
We now have four
monthly donors,
contributing £5 per
month towards the
work of our charity
neighbourly
TESCO
ReEular donations from
local supermarkets.
Donations include fresh
fruit and veEetables,
bread and pastries,
toiletries and cubaord
items
WAITROSE
ALDI
TNER
SAN BAKER

Debt Advice at The Sherriff Centre
We also aim to
assist clients facing
emergency situations
including:
The Sherriff Centre
is committed to
providing advice
and information
that is:
We offer advice
on a wide range
of financial
issues including:
eviction
repossession
disconnection
imprisonment
court hearing
no money for food
other crisis
utility debts
rent arrears
council tax arrears
credit card debt
benefit overpayments
free
independent
confidential
impartial

Charity Report - A Year In Review
Despite the uncertainties and complications of another year with COVID-19, The
Sherriff Centre have continued to offer a high level of support to those in our
community with debt and money issues.
With COVID restrcitions in place, our Debt Advisor has been able to speak with
clients over the phone and via email, offerinE the same level of practical
support as before.
With isolation rules in place we have been unable to provide some additional
services and are yet to reinstate our weekly Additional Needs Play sessions.
The centre opened with social distancinE measures in place in NAay 2021 with
the cafe and soft play up and running. At this time, we were able to open our
Free Food Store and recieve donations of fresh fruit, veEetables and bread.

January
March
April
debt written off £7,000
A single parent,
with mental health
issues, livinE in damp
conditions with a 12
year old daughter.
Living on Universal
Credit. Successful
£7,000 debt relief order
Hello Paul,
Dear Pau
First of all I would like
to thank you for your
support. I have now:
l am so very much
impressed with your
response. You have gone
out of your way to help
us resolve the problems.
Received a laptop and
thames water have cut
my bill in half.
I now understand how
to change my Eas and
You prioritised our
convenience by having
discussions on Saturday
evening. You Erasped
the situation within no
time, just shows how
professional and
knowledgeable you are.
new company. I have
received lots of good
advice in relation to my
mortgage and bills.
Thank you
Thank you
Client Feedback & Successes

June
AuEust
debt to credit reversal
of £28,000+
Client has mental and
physical health issues.
Rent arrears meant
they were under threat
of possession and
homelessness.
his client had rent
arrear and were facing
threat of repossession
and homelessness.
Incorrect benefit
deductions were
returned by Brent
Council.
July
Successful
discretionary housing
payment made totalling
£4500 solving housing
cncerns. A successful
application for
additional health
benefit dramatically
improved the finances
and available income
for this individual.
Hello Paul,
Thank you for your help
in all of this. l actually
felt a Elimmer of hope
after our conversation
on Saturday.
HousinE benefit
overpayment totallinE
over £20,000
discovered to be
unenforceable as a
debt by law.
Many thanks Paul
Client Feedback & Successes

October
December
debt written off £22,776
Dear Steph,
Debts were piling up for
this client, including
council tax and historic
debts. They were
surviving on Universal
Credit.
bAy daughter and l just
wanted to thank you
and The Sherriff Centre
team for the service
and the gift vouchers,
we were not expectinE
that. Also thank you for
the Eift in the festive
food parcel.
September
We refer our clients to
The Sherriff centre as
the first port of call fo
debt.
They were delighted to
hear that they fit within
the recently increased
debt ceiling criteria for
a debt relief order.
The reason for this is
the clear, efficient and
precise advice that is
giv
Thank you
Successful Debt Relief
Order made and a total
debt of £22,776 was
written off.
It's a pleasure to work
with Paul, we know our
clients are in safe
hands.
Client Feedbac1< & Successes

"The reliability of The Sherriff
Centre's service has seen referrals
come from a wide ranEe of different
channels such as local clinics.
schools. churches and housing
associations, as well as Council
departments and other organisations
within the Hub Partnership.
What Brent Hubs
has to say:
BRENT
HUBS
"Customers often come to Brent Hubs to
resolve one issue but on further investigation
into the presented need it becomes clear
that they have multiple issues.

The Sherriff Centre have provided an
invaluable contribution to Brent Hubs
since 2018. The Debt Advice provided by
the Sherriff Centre is an integral part of
the holistic support that is offered to
our vulnerable residents.
What Brent Hubs
has to say:
'For many customers that see Paul, the impact is life
changing and in some instances it is even life-savin
"K4any of our Hub customers are from the most deprived areas of Brent.
The Sherriff Centre has built up a solid reputation with the community for
delivering excellent outcomes with positive financial implications.

How we managed during COVID-19
"Demand for help has been exacerbated
by the COVID-19 pandemic.
NAanaginE debt issues is a common
factor and The Sherriff Centre have
played an essential role in delivering
positive outcomes for those
customers.
What Brent Hubs
has to say:
'Since returning to face to face operations from
July 2021, we have observed a significant increase
in the demand for debt advice.
"The Sherriff Centre workinE inside Brent Hubs is well positioned to
respond and right now they are an essential service to those vulnerable
customers that we see with the most complex and acute social needs.

The Sheriff Centre Llmited
Company Llmlted by Guarantee
Detailed Ststement of Flnanclal Activities
Year ended 31 December 2021
2021
2020
Income and endowments
Donations and legacies
Donations
Corporate Donations
Awards for all
CVS Brent
National Lottery Grant
Edward Harvest Fund
The London Communty Foundation - Growth Fund
The London Community Four)dats'on - Advice Fund
Camden Giving
3,071
750
4,197
3,000
10,000
18,859
45,810
5.000
10,000
5,000
9.375
29,090
1,500
43,786
101,866
Total incom•
43.786
101,866

The Sheriff Centre Limited
Company Llmlted by Guarantee
Detalled Statement of Flnanclal Actlvltles
Year ended 31 December 2021
2021
2020
Expendlture on charltable actlvftles
Wages and salaries
Employerfs NIC
Pension costs
Payroll and consultancy recharges
Premises and management cost recharges
Repairs and maintenance
Insurance
Other establishment
Legal and professional fees
Other office costs
Bank charges
Direct charitable activity costs
Overheads and management cost recharges
Audio equipment
16,717
890
274
40,300
13,922
13.500
2,463
674
1,178
1,625
813
61
674
1.200
497
102
4,238
31,986
18,573
109,502
38,195
Total expenditure
109.502
38,195
Net (expenditure)lincome
(65,716)
63,671

Chair's Report

**COMPANY REGISTRATION NUMBER: 08563341 CHARITY REGISTRATION NUMBER: 1155848** 

## **The Sheriff Centre Limited Company Limited by Guarantee Unaudited Financial Statements** 

## **31 December 2021** 

**A. I. GROMAN FCA** Groman and Company Chartered Accountants 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 2021** 

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 2021. 

## **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 Tom Neilsen Tom Rainbow **Independent examiner** A I Groman FCA Chartered Accountant and Independent Examiner Groman and Company 5 Violet Hill St. John's Wood London NW8 9EB 

**1** 



## **The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Year ended 31 December 2021** 

## **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 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: 

- An annual review of the risks the charity may face. 

- The establishment of systems, procedures, and actions to mitigate those risks identified in the plan; and - The implementation of procedures and actions designed to minimise any potential impact upon the charity should those risks materialise. - Each area of the Centre undertakes its own risk assessments on a regular basis. 

**2** 



**The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Year ended 31 December 2021** 

## **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: 

- Improve the quality of life for local people. - Provide an accessible, welcoming venue and focal point for the community where residents can meet, socialise, and find rest and relaxation. - To offer a high quality, free and impartial debt advice service to local residents at the point of need. 

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. 

We have added a second key activity to our charitable services as during the first lockdown of 2020 we received funding from the Edward Harvest Fund to set up a food sustainability project. The Growth Project was set up as a result of this 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 with volunteers who assist on the project. 

**3** 



**The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Year ended 31 December 2021** 

## **Achievements and performance** 

2021 has continued to be a very challenging year as further lockdowns saw all trading subsidiary activities, except the Post Office closed from January until mid May. As we had been successful in 2020 in a grant from the Culture Recover Fund we were able to use the trading hiatus to complete the works necessary to help us grow our events programme and when restrictions eased we were able to host events. 

We have again had some successes with fundraising applications and received a further £24,000 from the Culture Recovery Fund round 2 to assist with core costs and the costs of reopening after a lengthy closure. 

Our debt advice service continued online and over the telephone and we have now seen 287 clients since service inception with a total indebtedness of £3,312,291. The service continues to be extremely successful and receiving excellent feedback. 

As part of the Growth Project we were able to provide emergency food parcels to clients during lockdowns in 2021 and we were successful in a grant from Camden Giving We Make Camden Kit for £1,500 to provide Christmas hampers to 30 of our clients. 

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

CVS Brent London Community Fund National Lottery Culture Recovery Fund Camden Giving 

**4** 



## **The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Year ended 31 December 2021** 

## **Financial review** 

The statement of Financial Activities shows income for the year of £43,786 (2020 - £101,866) and total expenditure of £111,492 (2020 - £38,195). 

## **Reserves** 

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

## **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 ................................ and signed on behalf of the Board of Trustees by: 

Fr Robert Thompson 

Trustee 

**5** 



## **The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

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

## **Year ended 31 December 2021** 

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 2021. 

## **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 

**6** 



## **The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Statement of Financial Activities (including income and expenditure account)** 

## **Year ended 31 December 2021** 

||||**2021**||2020|
|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|||
|||**funds**|**funds**|**Total funds**|Total funds|
||**Note**|<br>**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**5**|<br>**3,821**|**39,965**|**43,786**|101,866|
|||**-----------------------**|**----------------------------**|**----------------------------**|--------------------------------|
|**Total income**||**3,821**|**39,965**|**43,786**|101,866|
|||**=======================**|**============================**|**============================**|================================|
|**Expenditure**||||||
|Expenditure on charitable activities|**6,7**|<br>**1,302**|**110,190**|**111,492**|38,195|
|||**-----------------------**|**--------------------------------**|**--------------------------------**|--------------------------------|
|**Total expenditure**||**1,302**|**110,190**|**111,492**|38,195|
|||**=======================**|**================================**|**================================**|================================|
|**Net (expenditure)/income and net**||||||
|**movement in funds**||**2,519**|**(70,225)**|**(67,706)**|63,671|
|||**=======================**|**================================**|**================================**|================================|
|**Other recognised gains and losses**||||||
|Other gains/(losses) user defined 1||**(2,636)**|**2,636**|**–**|–|
|||**-----------------------**|**--------------------------------**|**--------------------------------**|--------------------------------|
|**Net movement in funds**||**(117)**|**(67,589)**|**(67,706)**|63,671|
|**Reconciliation of funds**||||||
|Total funds brought forward||**9,465**|**67,589**|**77,054**|13,383|
|||**----------------------------**|**--------------------------------**|**--------------------------------**|--------------------------------|
|**Total funds carried forward**||**9,348**|**–**|**9,348**|77,054|
|||**============================**|**================================**|**================================**|================================|



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 13 form part of these financial statements.** 

**7** 



## **The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Statement of Financial Position** 

## **31 December 2021** 

|||**2021**|2020|
|---|---|---|---|
||**Note**|**£**|£|
|**Current assets**||||
|Cash at bank and in hand||**23,401**|89,117|
|**Creditors: amounts falling due within one year**|**10**|**(14,053)**|(12,063)|
|||**----------------------------**|----------------------------|
|**Net current assets**||**9,348**|77,054|
|||**----------------------------**|----------------------------|
|**Total assets less current liabilities**||**9,348**|77,054|
|||**----------------------------**|----------------------------|
|**Net assets**||**9,348**|77,054|
|||**============================**|============================|
|**Funds of the charity**||||
|Restricted funds||**–**|67,589|
|Unrestricted funds||**9,348**|9,465|
|||**----------------------------**|----------------------------|
|**Total charity funds**|**12**|**9,348**|77,054|
|||**============================**|============================|



For the year ending 31 December 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

Directors' responsibilities: 

- 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; 

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. 

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 13 form part of these financial statements.** 

**8** 



## **The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** 

## **Year ended 31 December 2021** 

## **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. 

**9** 



## **The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 December 2021** 

## **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: 

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

- legacy income is recognised when receipt is probable and entitlement is established. 

- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 

- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 

## **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: 

- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. 

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 

- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. 

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. 

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. 

**10** 



## **The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 December 2021** 

## **4. Limited by guarantee** 

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

## **5. Donations and legacies** 

||**Unrestricted**|**Restricted**|**Total Funds**|
|---|---|---|---|
||**Funds**|**Funds**|**2021**|
||**£**|**£**|**£**|
|**Donations**||||
|Donations|**3,071**|**–**|**3,071**|
|Corporate Donations|**750**|**–**|**750**|
|**Grants**||||
|CVS Brent|**–**|**9,375**|**9,375**|
|National Lottery Grant|**–**|**29,090**|**29,090**|
|Camden Giving|**–**|**1,500**|**1,500**|
||**-----------------------**|**----------------------------**|**----------------------------**|
||**3,821**|**39,965**|**43,786**|
||**=======================**|**============================**|**============================**|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2020|
||£|£|£|
|**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|
||=======================|============================|================================|



**11** 



## **The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 December 2021** 

## **6. Expenditure on charitable activities by fund type** 

||**Unrestricted**|**Restricted**|**Total Funds**|
|---|---|---|---|
||**Funds**|**Funds**|**2021**|
||**£**|**£**|**£**|
|Principal Activity|**–**|**95,097**|**95,097**|
|Support costs|**1,302**|**15,093**|**16,395**|
||**-----------------------**|**--------------------------------**|**--------------------------------**|
||**1,302**|**110,190**|**111,492**|
||**=======================**|**================================**|**================================**|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2020|
||£|£|£|
|Principal Activity|–|17,881|17,881|
|Support costs|1,560|18,754|20,314|
||-----------------------|----------------------------|----------------------------|
||1,560|36,635|38,195|
||=======================|============================|============================|



## **7. Expenditure on charitable activities by activity type** 

||**Activities**||||
|---|---|---|---|---|
||**undertaken**|**Support**|**Total funds**|Total fund|
||**directly**|**costs**|**2021**|2020|
||**£**|**£**|**£**|£|
|Principal Activity|**95,097**|**15,093**|**110,190**|36,634|
|Governance costs|**–**|**1,302**|**1,302**|1,561|
||**----------------------------**|**----------------------------**|**--------------------------------**|----------------------------|
||**95,097**|**16,395**|**111,492**|38,195|
||**============================**|**============================**|**================================**|============================|



## **8. Staff costs** 

The average head count of employees during the year was Nil (2020: 2). The average number of full-time equivalent employees during the year is analysed as follows: 

Number of staff - Advisor/Counsellor 

|**2021**|2020|
|---|---|
|**No.**|No.|
|–|2|
|==============|==============|



No employee received employee benefits of more than £60,000 during the year (2020: Nil). 

## **9. 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. 

## **10. Creditors: amounts falling due within one year** 

||**2021**|2020|
|---|---|---|
||**£**|£|
|Accruals and deferred income|**3,550**|1,560|
|PCC of St James|**1,000**|1,000|
|Other creditors|**9,503**|9,503|
||**----------------------------**|----------------------------|
||**14,053**|12,063|
||**============================**|============================|



**12** 



## **The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 December 2021** 

## **11. 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 £Nil (2020: £274). 

## **12. Analysis of charitable funds** 

## **Unrestricted funds** 

|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||||||**At**|
||**At 1 January**|||**31 December**||
||**2021**|**Income**|**Expenditure**|**Transfers**|**2021**|
||**£**|**£**|**£**|**£**|**£**|
|General funds|**9,465**|**3,821**|<br>**(1,302)**|**(2,636)**|**9,348**|
||**=======================**|**=======================**|**=======================**|**==============**|**============================**|
||||||At|
||At 1 January||||31 December|
||2020|Income|Expenditure|Transfers|2020|
||£|£|£|£|£|
|General funds|4,309|7,197|<br>(1,560)|(481)|<br>9,465|
||=======================|=======================|=======================|==============|=======================|
|**Restricted funds**||||||
||||||**At**|
||**At 1 January**|||**31 December**||
||**2021**|**Income**|**Expenditure**|**Transfers**|**2021**|
||**£**|**£**|**£**|**£**|**£**|
|Restricted Fund|**67,589**|**39,965**|<br>**(110,190)**|**2,636**|**–**|
||**============================**|**============================**|**================================**|**==============**|**==========================**|
||||||At|
||At 1 January||||31 December|
||2020|Income|Expenditure|Transfers|2020|
||£|£|£|£|£|
|Restricted Fund|9,074|94,669|<br>(36,635)|481|67,589|
||=======================|============================|============================|==============|============================|
|**Analysis of net assets**|**between funds**|||||
||||**Unrestricted**|**Restricted**|**Total Funds**|
||||**Funds**|**Funds**|**2021**|
||||**£**|**£**|**£**|
|Current assets|||**9,348**|**–**|**9,348**|
||||**==========================**|**==============================**|**==========================**|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2020|
||||£|£|£|
|Current assets|||9,465|67,589|77,054|
||||=======================|============================|============================|



## **Restricted funds** 

## **13. Analysis of net assets between funds** 

**13** 



**The Sheriff Centre Limited** 

**Company Limited by Guarantee** 

## **Management Information** 

## **Year ended 31 December 2021** 

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

**14** 



## **The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Detailed Statement of Financial Activities** 

## **Year ended 31 December 2021** 

||**2021**|2020|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Donations|**3,071**|4,197|
|Corporate Donations|**750**|3,000|
|Awards for all|**–**|10,000|
|CVS Brent|**9,375**|18,859|
|National Lottery Grant|**29,090**|45,810|
|Edward Harvest Fund|**–**|5,000|
|The London Community Foundation - Growth Fund|**–**|10,000|
|The London Community Foundation - Advice Fund|**–**|5,000|
|Camden Giving|**1,500**|–|
||**----------------------------**|--------------------------------|
||**43,786**|101,866|
||**----------------------------**|--------------------------------|
||**----------------------------**|--------------------------------|
|**Total income**|**43,786**|101,866|
||**============================**|================================|
|**Expenditure**|||
|**Expenditure on charitable activities**|||
|Wages and salaries|**–**|16,717|
|Employer's NIC|**–**|890|
|Pension costs|**–**|274|
|Payroll and consultancy recharges|**40,300**|–|
|Premises and management cost recharges|**13,922**|13,500|
|Repairs and maintenance|**–**|2,463|
|Insurance|**674**|674|
|Other establishment|**–**|1,178|
|Legal and professional fees|**1,200**|1,625|
|Other office costs|**497**|813|
|Bank charges|**102**|61|
|Direct charitable activity costs|**4,238**|–|
|Overheads and management cost recharges|**31,986**|–|
|Audio equipment|**18,573**|–|
||**--------------------------------**|--------------------------------|
||**109,502**|38,195|
||**--------------------------------**|--------------------------------|
||**--------------------------------**|----------------------------|
|**Total expenditure**|**109,502**|38,195|
||**================================**|============================|
||**--------------------------------**|----------------------------|
|**Net (expenditure)/income**|**(65,716)**|63,671|
||**================================**|============================|



**15** 



## **The Sheriff Centre Limited** 

## **Company Limited by Guarantee** 

## **Notes to the Detailed Statement of Financial Activities** 

## **Year ended 31 December 2021** 

||**2021**|2020|
|---|---|---|
||**£**|£|
|**Expenditure on charitable activities**|||
|**Principal Activity**|||
|**_Activities undertaken directly_**|||
|Wages and salaries|**–**|16,717|
|Employer's NIC|**–**|890|
|Employers pension costs|**–**|274|
|Payroll and consultancy recharges|**40,300**|–|
|Direct charitable activity costs|**4,238**|–|
|Overheads and management cost recharges|**31,986**|–|
|Audio equipment|**18,573**|–|
||**----------------------------**|----------------------------|
||**95,097**|18,316|
||**----------------------------**|----------------------------|
|**_Support costs_**|||
|Premises and management cost recharges|**13,922**|13,500|
|Repairs and maintenance|**–**|2,463|
|Insurance|**674**|674|
|Software and IT Costs|**–**|1,178|
|Supervision fees|**–**|125|
|Other office costs|**497**|813|
||**----------------------------**|----------------------------|
||**15,093**|18,753|
||**----------------------------**|----------------------------|
|**Governance costs**|||
|Independent Examiner fees|**1,200**|1,500|
|Bank charges|**102**|61|
||**-----------------------**|-----------------------|
||**1,302**|1,561|
||**-----------------------**|-----------------------|
||**--------------------------------**|----------------------------|
|**Expenditure on charitable activities**|**111,492**|38,195|
||**================================**|============================|



**16**