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2022-03-31-accounts

ACORNS (NORTH TYNESIDE)

A company limited by guarantee

REPORT AND FINANCIAL STATEMENTS For the year ended 31 Mar 2022

Charity number 1157078 Company number 08838624

ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives:

The principal object of the charity is to relieve the needs of children and young people, adults and families who have suffered from and/or are likely to suffer from violence in their homes or elsewhere particularly by the provision of support services and advice calculated to relieve those needs.

Our Mission Statement:

We support children, young people and families affected by domestic violence and abuse. We aim to help survivors to recognise their own strengths and skills, putting the power of their recovery in their hands. Together, we stand tall.

Our Aims:

We will safeguard and promote the safety, welfare and rights of children, young people and their families who have suffered from violence and abuse within their home. We aim to:

Significant activities:

Acorns has been providing much valued services to victims and survivors of domestic violence aged four to 18 and their family members in the heart of North Tyneside for over 20 years, and we have been delivering services in Northumberland since 2018. Acorns specialises in play therapy and one‐to‐ one trauma informed counselling services, as well as offering parent and carer support, group work, prevention and healthy relationships work in schools and colleges, and one‐to‐one outreach support both at school and in the community.

Public benefit:

Acorns works with survivors of domestic abuse of all ages towards achieving positive outcomes. Specialist services have been developed to tackle the incidence and impact of domestic violence and abuse by improving safety, improving mental and physical health, increasing self‐esteem and confidence and thereby increasing individual and family life chances. Information is effectively promoted to partner agencies and within the community to ensure services reach those in the greatest need and with a particular focus on safeguarding children, young people and adults at risk of harm.

The trustees consider that they comply with their duty in Section 4 of the Charities Act 2006 to have due regard to public benefit.

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ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For the year ended 31 March 2022

Volunteers:

Acorns holds volunteers in high regard for their contributions at all levels of the organisation. This includes trustee duties, fundraising and individual and group peer support, as well as our highly valued adult counselling team. All volunteers receive induction and ongoing supervision and training.

ACHIEVEMENTS AND PERFORMANCE 2021/2022

Context and background:

We support children, young people and families affected by domestic violence and abuse in North Tyneside and Northumberland. We aim to help survivors to recognise their own strengths and skills, putting the power of their recovery in their hands. Together, we stand tall.

We offer a range of services under our priorities 'Prevent, Cope, Participate and Recover' including counselling and play, music and art therapy, and practical and well‐being support and outreach services which include 1‐1 emotional and practical support, group educational programmes, an open access drop‐in and a crisis service, for children and young people aged 4‐25, their non‐abusing carers and other family members.

We are a trauma informed organisation and all our services are designed around the needs of the individual and/or the family unit. We provide our services free, both at our two premises in North Shields, and out in the community and within schools, colleges and children’s centres. We have lots of experience of delivering domestic abuse services and of developing and maintaining our services to meet the ongoing needs of the families we work with.

Entry into the service is through children’s referrals. If a child has been accepted for one of our children’s services, this opens up access to additional services for the rest of the family, including a variety of supplementary activities and groups. This holistic, service user led approach aims to strengthen the family unit, focussing on resilience while improving attachment, trust and familial bonds.

One Door – Many Rooms:

We provide a three‐tier service, and families work with us to put together a bespoke care plan, based on their individual needs:

Tier 1 ‐ Prevent

Advice & guidance and signposting for the whole family

Tier 2 – Cope

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ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For the year ended 31 March 2022

Tier 3 ‐ Recovery

The impact of our work

Domestic abuse is a complex form of trauma, which presents in complex ways. Survivors may experience a wide range of effects such as: high levels of anxiety; self‐blame; low self‐esteem and self‐ worth; exhaustion; fear; anxiety; depression; loss of self‐efficacy; social isolation; loss of trust; traumatic bonding; diminished perceptions of alternatives; hyper‐arousal; hyper‐vigilance; and impaired decision‐making and problem‐solving abilities. Our work aims to:

The key elements of the TIME (trauma informed model of empowerment) model we use are:

Our range of services can be put together as a holistic package for a family, ensuring their needs are met. This approach involves the whole family in decision making, and families work with us to develop their own support plans. We only work with families.

We also provide access to family therapies and attachment work, and access to supplementary whole family activities, to help strengthen the family bonds and rebuild trust.

We work with children, young people and adults, and with more than one family member at a time. The vast majority of adults who use our services are women ‐ around 94%, however we do work with non‐abusing male carers and we are seeing an increase in the number of men who are accessing our services.

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ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2022

Services:

The families who access our services say:

“I really appreciate you getting back to me and your ongoing kindness and helping A. Thank you for helping me and my family, it means so much to be heard because so many dozens of conversations over the years have felt surface level only – I have felt that no‐one truly emphasized how very real and frightening this was to us, trying but failing to get the right support and understanding for A. I feel we are now in a better place and going in the right direction. Thank you so much”

“Thank you Acorns .... with numerous smiley faces, a spaceship and a pram and baby ;))”

“Very friendly. I feel you can openly discuss any concerns. Able to have a phone call with my worker outside of appointments to help me better manage a situation”

“I think everyone is fantastic and very friendly. It looks like it worked out really well as he is a lot better and appears to be happier.”

“Acorns have helped me in many ways, I’ve been going to Acorns for a while now and the service has really supported me and helped me through some difficult times. They know how to talk to me about anything I may need to know & I get offered support by my counsellor every session.”

“I feel I received more than expected from the service. Everything was explained thoroughly but I received above and beyond support for myself and my son.”

“Always there for me and my kids. Always have a solution and always see me or ring me whenever I need someone.”

“I couldn’t have had better support from all the team there. Not only throughout my childhood but now my early adulthood. They are easily accessible to communicate with, so even if I’m in a distressed situation I can easily contact them”

“It was difficult in the beginning and I worried it was the right place, but after a few weeks it got better and better”

“I am so grateful for the support my worker has given my daughter and me, her worker has been incredible and I am truly thankful for everything”

“I think Acorns is a fantastic place and I am so glad we came because the change in my child is just amazing because of Helen and the team”

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ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2022

Improving the lives of the people that use our services

A total of 5275 sessions were offered to children, young people and adults this year. Despite a high number of cancellations related to COVID and challenges relating to engagement, the team still managed to deliver 4143 sessions in total, Acorns’ busiest ever year since our inception, with a fantastic engagement rate of 78%.

We supported:

We record all of our case work on our bespoke case management system, Charity Log. This allows us to report on a wide range of data, which then feeds into our ongoing service improvements.

In addition, we carry out comprehensive evaluations with both primary carer and young person, including:

All of our tools show positive improvements in mental health and wellbeing. We ask a number of evaluation questions when an intervention is complete. Where 5 is the best it can be, and 1 is the worst it can be, to the question “How were things going for you before you came to Acorns” the average response was ‘2’. To the question, “How are things going for you/your child now that your work with us has come to an end”, the average response was ‘4.7’. To the question, “In general, how would you rate the service you have received at Acorns”, the average response was ‘4.9’.

Volunteers

Our volunteer development has been going really well, and the volunteer work in our adult counselling service is well established with the service performing extremely highly in this period. The CORE data from this service shows an improvement in 80% of completed cases, which is a fantastic result when working with trauma and this client group. Overall average of scores shows consistent improvement with scores dropping from Moderate Severe clinical need to Mild clinical need.

Four of our volunteer team left the service this year, one to join Acorns Northumberland Recovery Team, and three to move onto paid roles after gaining their experience with Acorns. Their feedback:

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ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2022

As a volunteer it has been brilliant to have travel expenses as well as free supervision while I have been at Acorns. I particularly enjoyed the TIME training. Thank you for facilitating it for me. Thank you for the opportunity. I have enjoyed my time with Acorns and it has been a really good learning experience. I hope the service goes from strength to strength.”

We have since recruited a further four volunteers for our adult counselling service, and we are pleased to be able to offer a trainee counselling placement within our children’s service for the first time in 22‐23.

Partnership Working

Partnership working includes:

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ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For the year ended 31 March 2022

Financial Stability

In this period, we successfully managed all contracts and grants reaching targets and milestones as required.

We received funding from a range of sources including:

In total, in this financial year we received income from 23 separate funding sources, up from 17 in 20‐ 21; and we have also raised £23,300 from fundraising, donations, and one off unrestricted grants, up from £19,000 in 20‐21.

Networking and Information Sharing

Our website is regularly updated, and we connect with service users, the public and professional through our Facebook page. We are registered for Google my Business, and our latest insights report tells us that between November 2021 and April 2022 we registered:

We managed to connect with people in a number of ways:

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ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2022

area. They are currently working on an application to the Children in Need Youth Social Action fund, to expand this work further.

Strengthening the organisation

Training

Staff have undertaken various training opportunities throughout the year, including child protection, first aid, data protection, equality and diversity and health & safety training, as well as undertaking continuous professional development opportunities appropriate to their roles, such as Traumaplay © and our TIME (Trauma informed model of empowerment) training.

Organisational Development

This year, we have:

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ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For the year ended 31 March 2022

FINANCIAL REVIEW

Reserves policy

We aim to maintain a level of free reserves sufficient to meet the charity’s working capital requirements in the event of a significant drop in funding. We have established a policy whereby the free reserves that we hold should be equivalent to at least 6‐months of annual expenditure. The reserves are needed to meet the working capital requirements of the charity in order to maintain the charity's current activities. The present level of reserves available to the charity of £176,137 (2021: £147,000) equivalent to 4‐months of annual expenditure does not meet this target level.

Financial position

Incoming resources in the period were £559,339 (2021: £368,705). Of this amount £295,805 (2021: £294,813) is related to restricted project activities. There was a surplus of £42,690 (2021: £9,889) in the period. At 31 March 2022 total reserves were £196,921 (2021: £154,231) of which restricted funds were £20,784 (2021: £7,231) and unrestricted funds were £176,137 (2021: £147,000).

Acorns could not carry out the work that it does without the generous support of its funders. We are grateful to North Tyneside Council, Children in Need, North Tyneside CCG Small Grants, Scottish Power Foundation, Lloyds Bank Foundation, MIND Coronavirus Response Fund, the Northumbria Office of the Police and Crime Commissioner, Northumberland CC, The Angus Lawson Memorial Trust, various funds and grants from the Community Foundation, Trusthouse Charitable Foundation, LGA Foundation, Masonic Charitable Foundation, Sir James Knott Trust, National Lottery Community Fund, Post Code Trust and the Garfield Weston Foundation for their valued support.

Going concern statement

In response to the COVID‐19 pandemic, the trustees have reviewed and considered financial information and revised forecasts to take into account measures that they can take with the current financial resources available to mitigate the impact of the current adverse conditions. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.

Risk Management

The Trustees have a risk management strategy that comprises:

Due to uncertainty in the economic climate and to mitigate significant external risks to funding the organisation undertakes an annual strategic review. Each year the organisation produces updated Business and Action Plans on which trustees and staff are fully consulted and these are reviewed against progress quarterly. They are very much working documents which recognise the need for diversification, development, and expansion of the Charity’s core functions. A key element in the management of financial risk is the setting of a Reserves Policy and its regular review by trustees.

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ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2022

FUTURE PLANS

We hope that Acorns will experience a period of stability and routine in the coming financial year, after two years of growth, disruption and major changes and adaptations.

We have seen an increase in the need for our Family Support service, as such we will seek funding to recruit a team leader to work with our two existing workers, to strengthen this service and manage a higher level of risk more effectively and specifically.

Participation ‐ We hope to fully establish our Youth Panel by seeking dedicated funding for this work, to ensure communication channels for other young people in North Tyneside and Northumberland affected by domestic abuse. We hope to fully establish our Adult Participation work by creating a paid role to develop this work.

We plan to secure some professional consultancy advice to look at options for commercial property as we grow.

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ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2022

REFERENCE AND ADMINISTRATIVE DETAILS

REGISTERED COMPANY NUMBER:

08838624 (England and Wales)

REGISTERED CHARITY NUMBER: 1157078

Registered office

7 Alma Place North Shields Tyne and Wear NE29 0LZ

Trustees

Anita Lord Joanne Curry Ruth Lewis Keith John Williamson Deborah Heron Fabienne Thompson Stefenie Anderson Lisa Stephenson

Company Secretary A Traynor

Resigned 27.04.21 Resigned 27.04.21

Appointed 27.04.21 Appointed 27.04.21 – Chairperson Appointed 27.04.21 Appointed 27.04.21

Key Management Personnel A Traynor

Independent examiner

Jim Dodds Connected Voice Business Services Ltd Higham House Higham Place Newcastle Upon Tyne NE1 8AF

Bankers

Barclays Bank Plc 3 Northumberland Square North Shields Tyne and Wear NE30 1QX

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ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Acorns (North Tyneside) is a charitable company limited by guarantee, incorporated on 9th January 2014 and registered as a charity on 16th May 2014. The company was established under Articles of Association establishing the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

There are a minimum of three trustees with no maximum, the age eligibility is 16 years or over, all of whom must support the objects of the charity. The trustees are elected on a rolling basis at Board Meetings.

Organisational structure

The charity and its property is administered and managed by the trustees in accordance with the Memorandum, the Articles and the Companies and Charities Acts.

Induction and training of new trustees

New Trustees meet with the Chief Officer and the Board who provide them with a comprehensive introduction to the workings and ethos of Acorns. They receive the charitable status handbook, a copy of the Articles and the last published Financial Statements and are offered training in areas where they perceive they may have weaknesses.

Working Relationships

We work closely with the local authority domestic abuse teams, children's services and with Harbour, and local schools and colleges to support families affected by domestic abuse. We feed into MARAC and are members of the North Tyneside Domestic Abuse Partnership, and are involved with the Domestic Abuse Champions scheme.

Trustees responsibilities in relation to the financial statement

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to:

12

ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For the year ended 31 March 2022

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

01/11/22 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

Fabienne Thompson …………………………………………………………………….. Chairperson

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ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 March 2022

I report on the financial statements of Acorns (North Trynside) for the year ended 31 March 2022, which are set out on pages 15 to 27.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I 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.

Jim Dodds Connected Voice Business Services Ltd Higham House Higham Place Newcastle upon Tyne NE1 8AF Date: 02/11/22

14

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT)

For the year ended 31 March 2022

6
7
Other trading activities
8
9
Expenditure on:
10
10
Raising funds
Operation of the charity
Total expenditure
Net income/(expenditure) and net
movement of funds
Charitable activities
Total income
Donations and legacies
Income from:
Investments
Charitable activities
Grants and statutory funding
Notes
Total funds carried forward
Reconciliation of funds
Total funds brought forward		 Unrestricted
Funds
£
31,579
266,662
1,278
15
299,534
833
269,564
270,397
29,137
147,000
176,137		 Restricted
Funds
£
34,776
261,029
-
-
295,805
-
282,252
282,252
13,553
7,231
20,784		 Total
2022
£
66,355
527,691
1,278
15
595,339
833
551,816
552,649
42,690
154,231
196,921		 Total
2021
£
20,153
348,052
490
10
368,705
-
358,816
358,816
9,889
144,342
154,231

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 18 to 27 form an integral part of these accounts.

15

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

Charity Number 1157078 Company Number 08838624

BALANCE SHEET

As at 31 March 2022

Current assets
Debtors
17
Cash at bank and in hand
18
Total current assets
Creditors:amounts falling due within
one year
19
Net current assets
Total assets less current liabilities
Total net assets or liabilities
Funds of the charity
Unrestricted income funds
Restricted income funds
Total funds
Notes		 £
-
284,940
284,940
( 88,019 )		 Total
2022
£
196,921
196,921
196,921
176,137
20,784
196,921		 £
14,914
253,855
268,769
( 114,538 )		 Total
2021
£
154,231
154,231
154,231
147,000
7,231
154,231

The company was entitled to an exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with the respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The notes on pages 18 to 27 form an integral part of these accounts.

01/11/22 These financial statements were approved by the Board on:

and are signed on its behalf by: Keith Williamson Trustee

16

Charity Number 1157078 Company Number 08838624

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

STATEMENT OF CASH FLOWS

For the year ended 31 March 2022

Cash flows from operating activities
Net movement in funds
Add back:
Deduct interest income shown in investing activities
Decrease (increase) in debtors
Increase (decrease) in creditors
Cash generated from operations
Cash flow from investing activities
Interest received
Net cash used in investing activities
Increase in cash and cash equivalents
Cash and cash equivalents at start of year
Cash and cash equivalents at end of year
Notes		 2022
£
42,690
( 15 )
14,914
( 26,519 )
31,070
15
15
31,085
253,855
284,940		 2021
£
9,889
( 10 )
( 9,495 )
109,339
109,723
10
10
109,733
144,122
253,855

The notes on pages 18 to 27 form an integral part of these accounts.

17

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Acorns (North Trynside) meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The financial statements have been prepared on a going concern basis. In making their assessment the trustees have reviewed and considered relevant information, including their annual budget and future cash flows. In response to the COVID-19 pandemic, the trustees have revised their forecasts to take into account measures that they can take with the current resources available to mitigate the impact of the current adverse conditions. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.

3 Income

3.1 Recognition of income

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability.

3.2 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.

3.3 Grants and donations

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.

18

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

3.4 Donated goods and services

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.

3.5 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

3.7 Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in donations and legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

3.8 Investment gains and losses

This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

3.9 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

4 Expenditure and liabilities

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

4.2 Charitable activities

All expenditure is accounted for on an accrual baisis. Expenditure on charitable activities includes the costs of services to families and other activities undertaken to further the purposes of the charity and their associated support costs.

19

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

4.5 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

4.6 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

4.6 Pensions

The pension costs charged in the financial statements represent the contribution payable by the charity during the year.

5 Assets

5.1 Tangible fixed assets for use by the charity

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a reducing balance basis:

The Charity currently has no tangible fixed assets.

5.2 Debtors

Debtors are measured at their recoverable amounts, being the amount the charity anticipates it will receive in settlement of the debt.

20

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

Analysis of income

6
7		 Donations and legacies
Charitable activities
Grant income
Awards for All
p
Fund
Masonic Charitable Foundation
Sir James Knott Trust
Garfield Weston Foundation
Postcode Trust
Community Foundation Reed Trust
Community Foundation COVID Recovery
Fund
Community Foundation Pea Green Boat
Fund
Fundraising
Community Foundation Northumberland
Village Homes Trust
National Lottery Community Fund
Trusthouse Charitable Foundation
BBC Children in Need
Donations
Charities Aid Foundation
Community Foundation
Austin and Hope Pilkington Trust
Lloyds Bank Foundation
St James's Place Foundation
Angus Lawson Memorial Trust
LGA Foundation
Wellesley Trust
Scottish Power Foundation Award
National Lottery Community Fund Covid
Fund
Sub total		 Unrestricted
Funds
£
9,281
-
-
-
7,500
5,000
1,500
5,000
3,298
31,579
-
-
-
1,189
-
-
30,000
-
25,000
-
-
-
-
-
-
-
56,189		 Restricted
Funds
£
-
-
4,500
25,000
5,276
-
-
34,776
20,000
-
-
32,337
10,000
10,000
-
10,000
-
20,000
-
18,421
-
5,368
24,479
7,483
158,088		 Total
2022
£
9,281
-
4,500
25,000
7,500
5,000
6,776
5,000
3,298
66,355
20,000
-
-
33,526
10,000
10,000
30,000
10,000
25,000
20,000
-
18,421
-
5,368
24,479
7,483
214,277		 Total
2021
£
8,653
5,000
6,500
-
-
20,153
65,135
9,200
1,525
32,805
-
-
-
-
-
-
-
18,158
10,000
20,332
3,313

10,478
170,946

21

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

7
Statutory income
Other income
8
Other trading activities
Earned income
Analysis of incomecontinued
9
Income from investments
Other income
Room Hire
Bank interest
North Tyneside Council
HMRC Job Retention Scheme
Northumbria Police and Crime Commissioner
(Supporting Victims Fund)
Northumberland County Council
North Tyneside CCG
Charitable activitiescontinued
Brought forward
Northumbria Police and Crime Commissioner
(CADA Fund)
Northumbria Police and Crime Commissioner
(Covid Emergency Fund)
Northumbria Police and Crime Commissioner
(REVOC Project)
Northumbria Police and Crime Commissioner
(DA Uplift Fund)		 Unrestricted
Funds
£
56,189
101,549
19,027
73,247
-
-
9,408
3,242
-
-
4,000
266,662
565
713
1,278
Unrestricted
Funds
£
15
15		 Restricted
Funds
£
158,088
-
-
-
-
16,494
59,311
12,136
15,000
-
-
261,029
-
-
-
Restricted
Funds
£
-
-		 Total
2022
£
214,277
101,549
19,027
73,247
-
16,494
68,719
15,378
15,000
-
4,000
527,691
565
713
1,278
Total
2022
£
15
15		 Total
2021
£
170,946
57,762
16,916
14,914
13,297
16,494
28,506
-
-
13,016
16,201
348,052
490
-
490
Total
2021
£
10
10

Income was £595,339 (2021: £368,705) of which £299,534 was unrestricted or designated (2021: £73,892) and £295,805 was restricted (2021: £294,813)

22

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

Analysis of expenditure on charitable activities

10
10		 Raising funds
Charitable activities
Direct costs
Staff salaries
Staff travel
Room hire
Building capabilities
Support costs
Rent
Governance costs
Independent examiner's fees for reporting on
the accounts
Training
Trustees meeting costs
Fundraising costs
Consultancy and supervision
Equipment and materials
Recruitment
Client expenses
Sessional work
Volunteer costs
Management staff salaries
General running costs
Professional fees		 Unrestricted
Funds
£
833
833
69,270
509
4,537
750
1,187
4,470
2,486
7,463
-
-
1,342
74,456
42,913
43,779
15,205
-
1,197
269,564		 Restricted
Funds
£
-
-
250,548
4,535
-
5,618
4,308
972
-
-
-
16,271
-
-
-
-
-
-
-
282,252		 Total
2022
£
833
833
319,818
5,044
4,537
6,368
5,495
5,442
2,486
7,463
-
16,271
1,342
74,456
42,913
43,779
15,205
-
1,197
551,816		 Total
2021
£
-
-
189,428
1,309
701
4,215
4,143
206
1,928
-
2,688
6,660
713
64,100
18,996
49,834
12,594
161
1,140
358,816

Expenditure on charitable activities was £552,649 (2021: £358,816) of which £270,397 was unrestricted or designated (2021: £43,792) and £282,252 was restricted (2021: £315,024)

11 Fees for examination of the accounts

Other accountancy services paid to the examiner
Independent examiner's fees for reporting on the accounts		 2022
£
1,197
2,083
3,280		 2021
£
1,140
1,492
2,632

23

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

12 Analysis of staff costs and the cost of key management personnel

Pension costs (defined contribution pension plan)
Salaries and wages
Social security costs		 2022
£
362,412
26,173
5,688
394,274		 2021
£
231,171
14,943
2,882
248,996

No employee received remuneration above £60,000 (2021: nil)

The key management personnel of the charity, comprise the trustees and the Chief Executive. The total benefits of the key management personnel of the charity were £44,322. (2021: £44,322)

13 Staff numbers

The average monthly head count was 21 staff (2021: 12 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

The parts of the charity in which the employee's work
Administration
Charitable activities		 2022
Number
16.0
2.0
18.0		 2021
Number
11.5
2.0
13.5

14 Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The employer's pension costs represent contributions payable by the charity to the fund and amount to £5,688 (2021: £2,882). There was £1,222 outstanding as at 31 March 2022 (2021: £761).

15 Transactions with trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (2021: £nil).

Trustees' expenses

No trustee expenses have been incurred in the year.

Transaction(s) with related parties

There have been no related party transactions in the reporting period.

16 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

24

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

17 Debtors and prepayments (receivable within 1 year)

Other debtors 2022
£
-
-		 2021
£
14,914
14,914

18 Cash at bank and in hand

Short term deposits
Cash at bank
Cash in hand		 2022
£
6
284,634
300
284,940		 2021
£
6
253,549
300
253,855

19 Creditors and accruals (payable within 1 year)

Trade creditors
Accruals
Pension
Independent examination of accounts
Other creditors
Deferred income		 2022
£
6,814
12,564
1,222
1,197
66,222
88,019		 2021
£
-
7,419
761
1,140
105,218
114,538

20 Deferred income

Deferred income comprises of advance payments from grants that relate to future periods.

Balance carried forward
Balance brought forward
Amount deferred in year
Amount released to income earned from
charitable activities		 2022
£
105,218
( 105,218 )
66,222
66,222

21 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

25

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

22 Analysis of charitable funds

Analysis of movements in unrestricted funds

Unrestricted funds
General unrestricted fund
Totals		 Fund
balances
brought
forward
£
147,000
147,000		 Incoming
resources
£
299,534
299,534		 Resources
expended
£
( 270,397 )
(270,397)		 Transfers
£
-
-		 Fund
balances
carried
forward
£
176,137
176,137

Purpose of unrestricted funds

General unrestricted fund The 'free reserves' of the charity.

Analysis of movement in restricted funds

Restricted funds
Prevent and Cope Adults
Prevent and Cope Children and
Young People
Recovery North Tyneside
Recovery Northumberland
Totals		 Fund
balances
brought
forward
£
-
-
-
7,231
7,231		 Incoming
resources
£
5,368
115,351
106,868
68,218
295,805		 Resources
expended
£
( 5,368 )
( 109,699 )
( 106,868 )
( 60,317 )
(282,252)		 Transfers
£
-
-
-
-
-		 Fund
balances
carried
forward
£
-
5,652
-
15,132
20,784

Purpose of restricted funds

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.

Prevent and Cope Adults

Prevent and Cope Children and Young People

Recovery North Tyneside

Recovery Northumberland

Adult counselling service and Family Support service working with adults aged 18+.

Young people’s outreach 1-1 service, teen relationship service, First Response Service, flexible drop in for teens, Group programme provision.

Therapeutic interventions and counselling for children and young people aged 4-18 in North Tyneside.

Therapeutic interventions and counselling for children and young people aged 4-18 in Northumberland.

23 Capital commitments

As at 31 March 2022, the charity had no capital commitments (2021 -£nil).

26

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

24 Analysis of net assets between funds

Analysis of net assets between funds
Cash at bank and in hand
Other net current assets/(liabilities)		 Funds
£
264,156
( 88,019 )
176,137
Unrestricted		 Restricted
Funds
£
20,784
-
20,784		 Total
2022
£
284,940
( 88,019 )
196,921		 Total
2021
£
253,855
( 99,624 )
154,231

25 Operating lease

The Charity has come to the end of a fixed term lease and is now on a month-to-month lease agreement. The Charity is considering either renewing the lease or moving to new premises in the future.

27