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2022-03-31-accounts

Charity registration number: 1158891

EXTRA - Support for Families

Annual Report and Financial Statements for the Year Ended 31 March 2022

Lisa Greenwood FCCA Lambert Chapman LLP Chartered Accountants and Registered Statutory Auditors 3 Warners Mill Silks Way Braintree Essex CM7 3GB

EXTRA - Support for Families

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 4
Statement of Trustees' Responsibilities 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 18

EXTRA - Support for Families

Reference and Administrative Details

Trustees B C Carroll JP
P R Byford
L S Goddard
B M Mann
K H Rowland
Charity Registration Number 1158891
Principal Office Jaywick Community Resource Centre
Brooklands Gardens
Jaywick
Clacton-On-Sea
Essex
CO15 2JP
Independent Examiner Lisa Greenwood FCCA
Lambert Chapman LLP
Chartered Accountants and Registered Statutory Auditors
3 Warners Mill
Silks Way
Braintree
Essex
CM7 3GB
Bankers CAF Bank
25 Kings Hill Avenue
West Malling
Kent
ME19 4JQ

Page 1

EXTRA - Support for Families

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2022.

Objectives and activities

Objects and aims

EXTRA - Support for Families (known as 'EXTRA') aims to advance education and promote good health and wellbeing among parents/carers in North East Essex by providing and assisting in the provision of programmes and workshops in parenting skills, family support and other related activities in order that their children may develop into emotionally and physically able adults.

Objectives, strategies and activities

The Tendring District of North Essex contains some of the most deprived communities in England, in which parents are faced with significant challenges in bringing up their children. EXTRA offers a wide range of universal and targeted parenting support courses and workshops, informal workshops, and parent peer support groups throughout the Tendring District. The informal and friendly approach of EXTRA's staff team and provision of a nurturing environment in groups, as well as practical support through childcare and transport for families, has been an important factor in achieving the aims of the charity. EXTRA has strong relationships with partner agencies, with established referral pathways to and from the project, as well as working with a range of partners to run parenting courses. EXTRA also has trained parent volunteers to assist in the delivery of support in courses and parent peer support sessions.

The majority of our funding has contributed to the core running costs and the delivery of programmes such as Positive Parenting, Support With Additional Needs and Step by Step. Funding from Realising Ambitions allowed us to run Improving Your Emotional Wellbeing, the first of four courses supporting parents' emotional health.

Public benefit

The Trustees believe that the activities undertaken within the Charity, to fulfil its aims and objectives, are done so to further public benefit.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Use of volunteers

We would like to thank our volunteers for their dedication and commitment to EXTRA. EXTRA is currently supported by 3 volunteers who oversee the Peer to Peer support groups and are integral in welcoming new parents. Many of our volunteers have attended courses themselves and some have gone on to attend our facilitation skills training with a view to co-facilitating our programmes and workshops.

Page 2

EXTRA - Support for Families

Trustees' Report (continued)

Achievements and performance

EXTRA's evaluations have shown that the support offered makes a big difference to the majority of the parents and carers attending EXTRA's programmes and, in some cases, parents have been able to turn the situation around in their family, which has reduced high level interventions from other agencies. Within the period from 1st April 2021 to 31st March 2022, EXTRA supported 232 unique individuals.

This year EXTRA saw a continuation of the measures put in place to support parents throughout the pandemic. We continued with the online delivery of some courses, whilst others were set up as dual delivery. As restrictions eased, we welcomed parents back into our Centre.

We helped families access food in the community and delivered support through one-to-one phone calls, online courses and parent/carer peer support groups. EXTRA's evaluations showed that following attendance at parenting courses:

These statistics show that parents began to feel less isolated, gain confidence and improve their own emotional wellbeing. By supporting others parents were able to further impact the wider community.

Financial review

Policy on reserves

The total reserves of the Charity are £287,798, of which £165,996 is restricted. Available free reserves (which exclude fixed assets) are £118,541.

EXTRA maintains a policy of holding reserves to cover at least three months running costs, approximately £50,000, in the event that the charity needs to be closed. This is to cover staff redundancy payments and any outstanding office overheads, and to ensure that parents/carers actively engaged with EXTRA at that time can be supported in their transition to other support providers.

Principal funding sources

Our main source of funding is through grants, which total £235,851 in the year.

The largest grant secured in the year comes from the National Lottery which totals £161,813. Although all of the income has been recognised in these accounts, we are physically yet to receive £103,852, which means restricted reserves are considerably higher than usual at the year end.

We are fortunate to be in a good position with our unrestricted reserves, and will continue to look into way to improve these in the coming years.

EXTRA has been generously supported by funders since 2009, firstly as a Community Interest Company, and since 2014 as a Charitable Incorporated Organisation. We are working hard to secure funding to take the charity into the future but this is becoming increasingly difficult to attract.

Going concern

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Page 3

EXTRA - Support for Families

Trustees' Report (continued)

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: B C Carroll JP P R Byford L S Goddard B M Mann K H Rowland (appointed 19 April 2021)

Chairman: B C Carroll JP

Structure, governance and management

Nature of governing document

EXTRA is a Charitable Incorporated Organisation, governed by its constitution dated 17th October 2014 and registered with the Charity Commission.

Recruitment and appointment of trustees

EXTRA has 5 Trustees who meet quarterly or more frequently as necessary. Trustees are appointed in accordance with its Constitution. Trustees are appointed for a term of 3 years by a resolution passed at a properly convened meeting of the Charity Trustees.

In selecting individuals for appointment, the Charity Trustees have regard to the skills, knowledge and experience needed for the effective administration of EXTRA Support for Families CIO.

Induction and training of trustees

It is policy for new Trustees to receive a copy of the Trust Constitution together with copies of Charity Commission Guideline booklets. Training and induction are on an ongoing basis via attendance at Trustees' meetings.

The annual report was approved by the trustees of the charity on 11 January 2023 and signed on its behalf by:

......................................... B C Carroll JP Chairman and trustee

Page 4

EXTRA - Support for Families

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

Approved by the trustees of the charity on 11 January 2023 and signed on its behalf by:

......................................... B C Carroll JP Chairman and Trustee

Page 5

EXTRA - Support for Families

Independent Examiner's Report to the trustees of EXTRA - Support for Families

I report to the trustees on my examination of the accounts of EXTRA - Support for Families for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity trustees of EXTRA - Support for Families you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the EXTRA - Support for Families accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of EXTRA - Support for Families as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Lisa Greenwood FCCA Lambert Chapman LLP

Chartered Accountants and Registered Statutory Auditors 3 Warners Mill Silks Way Braintree Essex CM7 3GB

24 January 2023

Page 6

EXTRA - Support for Families

Statement of Financial Activities for the Year Ended 31 March 2022

Note
Income and Endowments from:
Donations and legacies
2
Investment income
3
Other income
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net (expenditure)/income
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17		 Unrestricted
funds
£
-
32
4,000
4,032
(6,405)
(6,405)
(2,373)
4,656
2,283
119,519
121,802		 Restricted
funds
£
235,851
-
-
235,851
(146,109)
(146,109)
89,742
(4,656)
85,086
80,910
165,996		 Total
2022
£
235,851
32
4,000
239,883
(152,514)
(152,514)
87,369
-
87,369
200,429
287,798		 Total
2021
£
233,165
70
11,257
244,492
(160,772)
(160,772)
83,720
-
83,720
116,709
200,429

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 17.

The notes on pages 9 to 18 form an integral part of these financial statements. Page 7

EXTRA - Support for Families

(Registration number: 1158891) Balance Sheet as at 31 March 2022

Note
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
14
Creditors: Amounts falling due within one year
15
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
17
Unrestricted income funds
Unrestricted funds
Total funds
17		 2022
£
3,261
104,236
183,626
287,862
(3,325)
284,537
287,798
165,996
121,802
287,798		 2021
£
5,165
-
198,367
198,367
(3,103)
195,264
200,429
80,910
119,519
200,429

The financial statements on pages 7 to 18 were approved by the trustees, and authorised for issue on

11 January 2023 and signed on their behalf by:

......................................... B C Carroll JP Chairman and trustee

The notes on pages 9 to 18 form an integral part of these financial statements. Page 8

EXTRA - Support for Families

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

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

EXTRA - Support for Families meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) 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.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Reclassification of comparative amounts

It has been noted that the depreciation charges were incorrectly allocated in the 31 March 2021 accounts. The comparative brought forward depreciation charges have been amended accordingly within the current financial year. The net book value of the fixed assets in total for 2021 remains unchanged.

Judgements

Apart from those judgements involving estimations, the trustees have not made any judgements in the process of applying the entity's accounting policies that have significant effect on the amounts recognised in the accounts.

Key sources of estimation uncertainty

During the year, grants have been received to support the Charity by covering its core costs. The expenditure on core costs in the year has been allocated to the earlier grants received first and then to grants received later on in the year.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Interest income is recognised when receivable.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

Page 9

EXTRA - Support for Families

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

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements.

Tangible fixed assets

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Plant and Machinery 25% reducing balance method and 25%
straight line method
Office equipment 33% straight line method

The depreciation rates have been amended to those shown above which are felt to be more appropriate for the assets held. This is not a change in accounting policy, merely a change in accounting estimate.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

2 Income from donations and legacies

Grants, including capital grants;
Grants		 Unrestricted
funds
General
£
-
-		 Restricted
funds
£
235,851
235,851		 Total
2022
£
235,851
235,851		 Total
2021
£
233,165
233,165

Page 10

EXTRA - Support for Families

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

3 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits
4
Other income
CJRS income
5
Expenditure on charitable activities
Note
Telephone
Direct costs
Depreciation of plant and
machinery
Depreciation of office
equipment
Staff training
Rent
Insurance
Computer software and
maintenance costs
Printing, postage and
stationery
Trade Subscriptions
Sundry expenses
Programme costs
Travel and Subsistence
Consulting
Bank charges
Staff costs
Governance costs
6		 Unrestricted
funds
General
£
32
Unrestricted
funds
General
£
4,000
Unrestricted
funds
General
£
-
-
476
1,929
-
-
-
-
-
-
-
-
-
-
-
4,000
-
6,405		 Restricted
funds
£
-
Restricted
funds
£
-
Restricted
funds
£
3,287
799
-
-
2,411
12,181
1,417
2,149
2,746
616
830
1,340
4,887
5,285
16
105,136
3,009
146,109		 Total
2022
£
32
Total
2022
£
4,000
Total
2022
£
3,287
799
476
1,929
2,411
12,181
1,417
2,149
2,746
616
830
1,340
4,887
5,285
16
109,136
3,009
152,514		 Total
2021
£
70
Total
2021
£
11,257
Total
2021
£
4,313
-
408
1,728
3,116
11,056
1,571
1,262
2,680
787
3,834
4,274
2,503
5,031
-
116,307
1,902
160,772

Page 11

EXTRA - Support for Families

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

6 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial
statements
Other accountancy fees		 Unrestricted
funds
General
£
-
-
-		 Restricted
funds
£
1,879
1,130
3,009		 Total
2022
£
1,879
1,130
3,009		 Total
2021
£
1,902
-
1,902

7 Net incoming/outgoing resources

Net incoming resources for the year include:

Depreciation of fixed assets

2022 £ 2,405

8 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses from the charity during the year.

9 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2022
£
100,403
6,282
2,451
109,136		 2021
£
109,468
3,879
2,960
116,307

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year was as follows:

Average employees 2022
No
6		 2021
No
5

No employee received emoluments of more than £60,000 during the year

Page 12

EXTRA - Support for Families

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

10 Independent examiner's remuneration

10 Independent examiner's remuneration
2022 2021
£ £
Examination of the financial statements 1,879 1,902

11 Taxation

The charity is a registered charity and is potentially exempt from taxation on the basis that the surplus is retained for charitable purposes.

12 Tangible fixed assets

Cost
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
13 Debtors
Prepayments
Accrued income		 Plant and
Machinery
£
5,267
-		 Office
equipment
£
5,868
501		 Total
£
11,135
501
11,636
5,970
2,405
8,375
3,261
5,165
2021
£
-
-
5,267 6,369
3,607
476		 2,363
1,929
4,083 4,292
1,184 2,077
1,660 3,505
2022
£
384
103,852
104,236
-

The accrued income relates to a grant awarded by The National Lottery in January 2022. Although the Charity has met the recognition criteria, the £103,852 has been received in the next financial year.

Page 13

EXTRA - Support for Families

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

14 Cash and cash equivalents

14 Cash and cash equivalents
Cash on hand
Cash at bank
15 Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals		 2022
£
-
183,626
183,626
2022
£
1,147
157
2,021
3,325		 2021
£
469
197,898
198,367
2021
£
1,867
156
1,080
3,103

16 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £2,451 (2021 - £2,960).

Page 14

EXTRA - Support for Families

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

17 Funds

Unrestricted funds
General
Unrestricted funds
Restricted funds
The Rank Fund
CVST - Realising Ambitions
TCVS
COVID-19 Response Fund
The National Lottery
Community Fund - Extension
Fund
Henry Smith
Garfield Weston
Autism Anglia
Colchester Catalyst
ECF Covid Response
ECF Realising Ambitions
National Lottery Development
Fund
CJRS Grant
Total restricted funds
Total funds		 Balance at 1
April 2021
£
119,519
548
-
148
4,074
66,291
6,033
3,816
-
-
-
-
-
-
80,910
200,429		 Incoming
resources
£
4,032
300
15,000
-
-
-
20,000
-
4,781
8,925
20,000
2,985
161,813
2,047
235,851
239,883		 Resources
expended
£
(6,405)
(713)
(3,750)
(143)
-
(66,291)
(26,033)
(3,816)
(4,781)
(8,979)
(19,499)
(2,985)
(7,072)
(2,047)
(146,109)
(152,514)		 Transfers
£
4,656
(135)
-
-
(4,074)
-
-
-
-
54
(501)
-
-
-
(4,656)
-		 Balance at
31 March
2022
£
121,802
-
11,250
5
-
-
-
-
-
-
-
-
154,741
-
165,996
287,798

Page 15

EXTRA - Support for Families

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

Unrestricted funds
General
Unrestricted funds
Restricted
The National Lottery
Community Fund
ECF Chrysalis Fund
The Rank Fund
CVST - Realising Ambitions
Live Well Transformation Fund
TCVS
COVID-19 Response Fund
The National Lottery
Community Fund - Extension
Fund
Henry Smith
Garfield Weston
Total restricted funds
Total funds		 Balance at 1
April 2020
£
63,267
45,181
3,750
72
3,000
1,439
-
-
-
-
-
53,442
116,709		 Incoming
resources
£
11,327
45,000
-
600
-
-
500
11,065
116,000
40,000
20,000
233,165
244,492		 Resources
expended
£
(256)
(45,000)
(3,750)
(124)
(3,000)
(3,039)
(352)
(6,991)
(49,709)
(32,367)
(16,184)
(160,516)
(160,772)		 Transfers
£
45,181
(45,181)
-
-
-
1,600
-
-
-
(1,600)
-
(45,181)
-		 Balance at
31 March
2021
£
119,519
-
-
548
-
-
148
4,074
66,291
6,033
3,816
80,910
200,429

Page 16

EXTRA - Support for Families

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

Purpose of Funds

Unrestricted funds

General funds - to cover running costs in the event of reduced funding. The trustees aim to have at least three months' worth of running costs in reserves.

Restricted funds

The Rank Fund: To provide trips for Jaywick Young Parents.

CVST - Realising Ambitions: To deliver parenting programmes to help parents and carers improve their mental health. During the year a grant of £15,000 was received to enable the Charity to provide courses between January 2022 and March 2023. One course was held in the year ending March 2022, a further three courses fall within the next financial year.

TCVS: To provide winter comfort packs for very vulnerable families.

COVID-19 Response Fund: To equip EXTRA's Hall and the Jaywick Community Resource Centre to be COVID 19 secure and able to safely accommodate parents/carers and groups face to face in the building. Last year fixed assets were purchased from this fund and classified as restricted. Upon review of the assets purchased, it has been deemed that there are no restrictions on the use of the assets, and therefore a transfer has taken place to move the funds in the current year.

The NLCF Extension Fund: The money was granted in the previous accounting period to provide ongoing support for parents and families who experience issues relating to prevent domestic abuse, mental health problems, children who have additional needs and general parenting. It also allows us to offer long term support and confidence building strategies so parents and carers can make a difference in the children's lives.

Henry Smith: To enable EXTRA to continue the vital work of providing a full programme of parenting support and parent led peer support groups within Tendring.

Garfield Weston: To enable EXTRA to keep developing services to families in need of support in the Tendring area of Northeast Essex.

Autism Anglia: To work in partnership with EXTRA to deliver 7 building confidence and self esteem sessions for autistic young people.

Colchester Catalyst: To enable EXTRA to pilot the delivery of termly Managing Anxiety Online courses, which reduce barriers to accessibility such as transport and child care.

ECF COVID Response: To feed into the core costs of supporting parents/carers to recover from the effects of the pandemic, particularly the compounding effect upon mental health and feelings of isolation.

ECF Realising Ambitions: The provision of an additional Managing Anxiety online course in the spring term 2021.

National Lottery Development Fund: To enable EXTRA to plan, develop and continue to deliver support to parents/carers in the Tendring district, via a range of courses, workshops and peer to peer support groups. Some of the funds were allocated to plan for the future regarding sustainability and impact.

Page 17

EXTRA - Support for Families

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

CJRS Grant: A grant provided by the government to cover employees salaries throughout COVID-19.

18 Analysis of net assets between funds

18 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
3,261
121,866
(3,325)
121,802
Unrestricted
funds
General
£
1,115
121,507
(3,103)
119,519		 Restricted
funds
£
-
165,996
-
165,996
Restricted
funds
£
4,050
76,860
-
80,910		 Total funds at
31 March
2022
£
3,261
287,862
(3,325)
287,798
Total funds at
31 March
2021
£
5,165
198,367
(3,103)
200,429

19 Related party transactions

There were no related party transactions in the year.

Page 18