Charity registration number: 1158891
EXTRA - Support for Families
Annual Report and Financial Statements for the Year Ended 31 March 2023
Lambert Chapman LLP Chartered Accountants and Registered Statutory Auditors 3 Warners Mill Silks Way Braintree Essex CM7 3GB
EXTRA - Support for Families
Contents
| 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 19 |
EXTRA - Support for Families
Reference and Administrative Details
Trustees B C Carroll JP P R Byford L S Goddard B M Mann E C Goddard 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 2023.
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, 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 Support with Additional Needs, Step by Step and various workshops and peer to peer support groups. Funding from Realising Ambitions allowed us to run the final three Improving Your Emotional Wellbeing 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. One of our volunteers has been successful in her training and is now working as a Trainee associate facilitator.
Financial review
Policy on reserves
The total reserves of the Charity are £184,493, of which £64,174 is restricted. Available free reserves (which exclude fixed assets) are £117,915.
EXTRA maintains a policy of holding reserves to cover at least five months running costs, approximately £70,000, 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 continue to attend current termly programmes and be supported in their transition to other support providers.
Page 2
EXTRA - Support for Families
Trustees' Report (continued)
Principal funding sources
Our main source of funding is through grants, which total £62,000 in the year.
The largest grant secured in the year comes from CVS Tendering, which totals £45,000, and contributed towards the Charity’s main objective by way of running supportive programmes for parents and carers.
We are fortunate to be in a good position with our unrestricted reserves and will continue to look into ways 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 and to explore different funding streams to ensure sustainability.
Going concern
The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
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 (resigned 8 November 2023) E C Goddard (appointed 1 October 2023) Chairman: B C Carroll JP
Page 3
EXTRA - Support for Families
Trustees' Report (continued)
Structure, governance and management
Nature of governing document
EXTRA is a Charitable Incorporated Organisation, governed by its constitution, a foundation model, 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 17 January 2024 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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 17 January 2024 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 2023.
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:
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accounting records were not kept in respect of EXTRA - Support for Families as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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 Chartered Accountants and Registered Statutory Auditors 3 Warners Mill Silks Way Braintree Essex CM7 3GB
18 January 2024
Page 6
EXTRA - Support for Families
Statement of Financial Activities for the Year Ended 31 March 2023
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 4 Other income 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net (expenditure)/income Gross transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 18 |
Unrestricted funds £ 2,000 2,352 1,158 5,000 10,510 (11,629) (11,629) (1,119) (364) (1,483) 121,802 120,319 |
Restricted funds £ 62,400 - - - 62,400 (164,586) (164,586) (102,186) 364 (101,822) 165,996 64,174 |
Total 2023 £ 64,400 2,352 1,158 5,000 72,910 (176,215) (176,215) (103,305) - (103,305) 287,798 184,493 |
Total 2022 £ 235,851 - 32 4,000 |
|---|---|---|---|---|
| 239,883 | ||||
| (152,514) | ||||
| (152,514) | ||||
| 87,369 - |
||||
| 87,369 200,429 |
||||
| 287,798 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 18.
The notes on pages 9 to 19 form an integral part of these financial statements. Page 7
EXTRA - Support for Families
(Registration number: 1158891) Balance Sheet as at 31 March 2023
| Note Fixed assets Tangible assets 13 Current assets Debtors 14 Cash at bank and in hand 15 Creditors: Amounts falling due within one year 16 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds 18 Unrestricted income funds Unrestricted funds Total funds 18 |
2023 £ 2,404 45,384 143,962 189,346 (7,257) 182,089 184,493 64,174 120,319 184,493 |
2022 £ 3,261 104,236 183,626 |
|---|---|---|
| 287,862 (3,325) |
||
| 284,537 | ||
| 287,798 | ||
| 165,996 121,802 |
||
| 287,798 |
The financial statements on pages 7 to 19 were approved by the trustees, and authorised for issue on 17 January 2024 and signed on their behalf by:
......................................... B C Carroll JP Chairman and trustee
The notes on pages 9 to 19 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 2023
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.
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
There are no key assumptions concerning the future or other key estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
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.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
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.
Charitable activities
Charitable activity income refers to monies received from such activities as running classes to further the Charity's objectives and other contracted services.
This income is recognised when received.
Page 9
EXTRA - Support for Families
Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)
Other income
Other income relates to Employer's allowance received and is recognised when payroll is submitted each month.
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.
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 25% reducing balance method and 25% Plant and Machinery straight line method Office equipment 33% straight line method
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.
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EXTRA - Support for Families
Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)
2 Income from donations and legacies
| Grants, including capital grants; Grants Donations and legacies 3 Income from charitable activities Paid classes 4 Investment income Interest receivable and similar income; Interest receivable on bank deposits 5 Other income Employer's allowance |
Unrestricted funds General £ - 2,000 2,000 Unrestricted funds General £ 2,352 Unrestricted funds General £ 1,158 Unrestricted funds General £ 5,000 |
Restricted funds £ 62,000 400 62,400 Restricted funds £ - Restricted funds £ - Restricted funds £ - |
Total 2023 £ 62,000 2,400 64,400 Total 2023 £ 2,352 Total 2023 £ 1,158 Total 2023 £ 5,000 |
Total 2022 £ 235,851 - |
|---|---|---|---|---|
| 235,851 | ||||
| Total 2022 £ - |
||||
| Total 2022 £ 32 |
||||
| Total 2022 £ 4,000 |
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EXTRA - Support for Families
Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)
6 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 Staff entertainment Bank charges Advertising Facilitators Cleaning Legal and professional fees Staff costs 10 Governance costs 7 |
Unrestricted funds General £ - 534 418 2,185 669 - - - - - - 34 22 - 124 - 30 - - - 6,153 1,460 11,629 |
Restricted funds £ 2,944 3,983 - - - 11,741 1,519 4,183 2,147 440 137 8,361 747 16,235 - 72 384 3,879 987 2,155 102,460 2,212 164,586 |
Total 2023 £ 2,944 4,517 418 2,185 669 11,741 1,519 4,183 2,147 440 137 8,395 769 16,235 124 72 414 3,879 987 2,155 108,613 3,672 176,215 |
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 |
Page 12
EXTRA - Support for Families
Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)
7 Analysis of governance and support costs
Governance costs
| Independent examiner fees Examination of the financial statements Other accountancy fees Trustees expenses and meeting costs |
Unrestricted funds General £ 2,120 (660) - 1,460 |
Restricted funds £ - 1,854 358 2,212 |
Total 2023 £ 2,120 1,194 358 3,672 |
Total 2022 £ 1,879 1,130 - |
|---|---|---|---|---|
| 3,009 |
8 Net incoming/outgoing resources
Net (outgoing)/incoming resources for the year include:
Depreciation of fixed assets
| 2023 £ 2,603 |
2022 £ 2,405 |
|---|---|
9 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees:
L S Goddard
£304 (2022: £Nil) of expenses were reimbursed to L S Goddard during the year.
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
10 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs Pension costs |
2023 £ 97,697 8,804 2,112 108,613 |
2022 £ 100,403 6,282 2,451 |
|---|---|---|
| 109,136 |
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year was as follows:
| Average employees | 2023 No 6 |
2022 No 6 |
|---|---|---|
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EXTRA - Support for Families
Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)
No employee received emoluments of more than £60,000 during the year
The total employee benefits of the key management personnel of the charity were £53,238 (2022 - £46,681).
11 Independent examiner's remuneration
| Examination of the financial statements | 2023 £ 2,120 |
2022 £ 1,879 |
|---|---|---|
12 Taxation
The charity is a registered charity and is potentially exempt from taxation on the basis that the surplus is retained for charitable purposes.
13 Tangible fixed assets
| Cost At 1 April 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for the year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 14 Debtors |
Plant and Machinery £ 5,267 - 5,267 4,083 418 4,501 766 1,184 |
Office equipment £ 6,369 1,746 8,115 4,292 2,185 6,477 1,638 2,077 |
Total £ 11,636 1,746 |
|---|---|---|---|
| 13,382 | |||
| 8,375 2,603 |
|||
| 10,978 | |||
| 2,404 | |||
| 3,261 | |||
| Prepayments Accrued income |
2023 £ 384 45,000 45,384 |
2022 £ 384 103,852 |
|---|---|---|
| 104,236 |
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EXTRA - Support for Families
Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)
15 Cash and cash equivalents
| 15 Cash and cash equivalents | ||
|---|---|---|
| Cash at bank 16 Creditors: amounts falling due within one year Other taxation and social security Other creditors Accruals |
2023 £ 143,962 2023 £ 4,179 - 3,078 7,257 |
2022 £ 183,626 |
| 2022 £ 1,147 157 2,021 |
||
| 3,325 |
17 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 £2,112 (2022 - £2,451).
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EXTRA - Support for Families
Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)
| 18 Funds Unrestricted funds General Unrestricted funds Restricted funds CVST - Realising Ambitions TCVS National Lottery Development Fund EFC: Chrysalis Fund Essex Health & Wellbeing Alliance: Start Well Fund ECF: East of England Co-op Emergency Fund Christmas Outings for Families Total restricted funds Total funds |
Balance at 1 April 2022 £ 121,802 11,250 5 154,741 - - - - 165,996 287,798 |
Incoming resources £ 10,510 - - - 15,000 45,000 2,000 400 62,400 72,910 |
Resources expended £ (11,629) (11,591) (1) (135,671) (14,900) - (2,023) (400) (164,586) (176,215) |
Transfers £ (364) 341 - - - - 23 - 364 - |
Balance at 31 March 2023 £ 120,319 - 4 19,070 100 45,000 - - |
|---|---|---|---|---|---|
| 64,174 | |||||
| 184,493 |
Page 16
EXTRA - Support for Families
Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)
| Unrestricted funds General Unrestricted funds Restricted 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 17
EXTRA - Support for Families
Notes to the Financial Statements for the Year Ended 31 March 2023 (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 five months' worth of running costs in reserves.
Restricted funds
CVST - Realising Ambitions: To deliver parenting programmes to help parents and carers improve their mental health. Last year a grant of £15,000 was received to enable the Charity to provide courses between January 2022 and March 2023. One course was in the prior year ending March 2022, a further three courses fall within this financial year. This was all spent during the year.
TCVS: To provide winter comfort packs for very vulnerable families. This was all spent in the year.
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.
ECF: Chrysalis Fund - A grant over 2 years to assist with core costs of a project to provide support services to families living in deprived areas of the Tendering district. £100 remains at the end of the 2023 period to be used on wages in the next financial year.
Essex Health & Wellbeing Alliance: Start Well Fund - £45,000 was granted in the year to assist in running supportive programmes for parents and carers to help provide therapeutic support for their children. This balance has been carried forward to be used in future periods.
ECF: East of England Co-op Emergency Fund - £2,000 was provided in the year to provide a centre for parents, carers and others experiencing isolation in Jaywick. This was all spent in the year.
Christmas Outings for Families: Donations from Sea Lions and Gallopers Wind Farm of £200 each were given to provide Christmas outings for families that the Charity helps support.
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EXTRA - Support for Families
Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)
19 Analysis of net assets between funds
| 19 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 £ 2,404 125,172 (7,257) 120,319 Unrestricted funds General £ 3,261 121,866 (3,325) 121,802 |
Restricted funds £ - 64,174 - 64,174 Restricted funds £ - 165,996 - 165,996 |
Total funds at 31 March 2023 £ 2,404 189,346 (7,257) |
| 184,493 | |||
| Total funds at 31 March 2022 £ 3,261 287,862 (3,325) |
|||
| 287,798 |
20 Related party transactions
There were no related party transactions in the year.
Page 19