REGISTERED CHARITY NUMBER: 1159152
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31st March 2021
for The Kingfisher Trust 2014
Wheeler & Co Ltd Chartered Accountants The Shrubbery 14 Church Street Whitchurch Hampshire RG28 7AB
The Kingfisher Trust 2014
Contents of the Financial Statements for the Year Ended 31st March 2021
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|Page|
|Report of the Trustees|1|to|3|
|Independent Examiner's Report|4|
|Statement of Financial|Activities|>|
|Statement of Financial Position|6|
|Notes|to the Financial Statements|7|to|12|
|Detailed Statement|of Financial|Activities|13|
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The Kingfisher Trust 2014
Report of the Trustees for the Year Ended 31st March 2021
The trustees present their report with the financial statements of the charity for the year ended 31st March 2021. 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 and aims
To promote the welfare of the sick, handicapped and aged who are resident in the Overton, Whitchurch, St Mary Bourne and surrounding areas of North Hampshire, in any manner which now or hereafter may be deemed by law, to be charitable by the provision and operation of a day centre, which shall be known as "The Kingfisher Day Centre".
Significant activities
The Trust provides day care for frail elderly people to enhance the quality of their lives, to enable them to live independently and to give respite to their carers. A lunch club is also provided to promote wider community engagement.
Most service users are collected from their homes and arrive at the centre in the charity's customised, disabled accessible minibus. The charity provides a wide range of group and individual activities and personal care during the day within a safe, relaxed and friendly family environment. The day centre has a lounge, a dining room, an area for arts and crafts, a quiet room and a kitchen. In addition there are well-equipped shower and toilet facilities, including two wet rooms with wheelchair access. All areas have been adapted for easy access by our service users.
Public benefit
The trustees have given serious consideration to the Charity Commission's general guidance on public benefit when reviewing the trust's aims and objectives and in planning activities. This year public benefit has been achieved by its enhancing the lives of its service users by the provision of support services and the education of the wider community in their requirements.
Page 1
The Kingfisher Trust 2014
Report of the Trustees for the Year Ended 31st March 2021
ACHIEVEMENT AND PERFORMANCE
During March 2020 we supported 52 separate families and offered 28 places each day. We were thriving. The onset of the COVID-19 tested staff to their limits. The pandemic forced us to close at the end of March. There was no time to plan, but we quickly devised a strategy to support our existing service users while they were forced to stay at home. We provided telephone wellbeing calls, activity packs, doorstop checks, shopping, and amongst other things collected and delivered repeat prescriptions. We were quick to provide one-to-one support, firstly outside and later inside as soon as government guidelines allowed, and in due course increased to building based services to groups of six users. We are very lucky in as much as we were able to divide our building and staff into two completely discrete areas enabling us to Support twelve people each day. As government guidance changed throughout the year we remained flexible and increased or decreased building based provision and remote support in line with the guidance at the time. A "if we got through this we can do anything" attitude from staff and service users has focused everyone's thoughts on what is important to us. We have seen a marked deterioration in our returning service users, whether due to loss of muscle mass through not moving about, or loss of cognitive ability due to lack of stimulation and encouragement. We are seeing a rise in mental health issues already and believe they will increase over the coming years.
Financially we have been blessed. The local community have supported us and the furlough scheme has enabled us to retain all but one staff member. Numerous grants and donations have meant we are able to continue into the new financial year with renewed optimism, and we have developed better planning skills and resilience. We are very grateful for all the support we have received during this unprecedented time.
Our service user numbers have significantly reduced but staff and Trustees are optimistic we will rebuild quickly. The future may be uncertain at the moment but our Day Centre is an asset to the community and it is very evident that our wider community want us to continue and will help us in any way they can. Our minibus replacement fund-raising has taken a back seat this year but we have been able to ensure our savings for a minibus are ring-walled and as we gradually reopen, as when guidance allows, we will continue to fundraise and save. Finally, I would like to take this opportunity to welcome Alan Stevens to the team of Trustees and express my thanks to all our staff, our band of volunteers and my fellow Trustees for all their dedicated hard work in what has been a particularly difficult year.
FINANCIAL REVIEW
Financial position
The Trustees have worked very hard to be able to hold reserves amounting to between six and nine months’ average expenditure plus the amount required to fund staff redundancy payments in the event of closure of the Day Centre, this has been achieved and has left us in a relatively stable position during 2020 - 2021. We continue to believe that the Charity can continue as a going concern.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by a governing constitution adopted on 11th November 2014 and is registered as a charitable incorporated organisation under the Charities Acts.
Organisational structure
Under the auspices of a board of 6 unpaid Trustees and the Charity Commission, the day to day running of the centre is the responsibility of a paid Manager, who is assisted by paid part-time staff and numerous volunteers. The charity also works closely with professional health workers, health care agencies and other voluntary and community organisations.
The Trustees meet on a minimum of six times a year and on further occasions if required.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.Policies and procedures are regularly reviewed and updated.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1159152
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The Kingfisher Trust 2014
Report of the Trustees for the Year Ended 31st March 2021
Principal address Kingfisher Day Centre Laverstoke Lane Laverstoke Whitchurch Hampshire RG28 7NY Trustees Adrian Peter Lewis Chairman Ruth Knight Vice Chairman Sheila Glyn-Owen Barry Jackman John Waterer Jane McKenzie Alan Stevens Appointed 18 May 2021 Independent Examiner Kevin Wheeler FCA Wheeler & Co Ltd Chartered Accountants The Shrubbery 14 Church Street Whitchurch Hampshire RG28 7AB Approved by order of the board of trustees on (9-01-9028. and signed on its behalf by:
hyWy Lewy A P Lewis - Trustee
Page 3
Independent Examiner's Report to the Trustees of The Kingfisher Trust 2014
Independent examiner's report to the trustees of The Kingfisher Trust 2014
I report to the charity trustees on my examination of the accounts of The Kingfisher Trust 2014 (the Trust) for the year ended 31st March 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
T report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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:
- l. accounting records were not kept in respect of the Trust 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 applicable 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.
Kevin Wheeler FCA Wheeler & Co Ltd Chartered Accountants The Shrubbery 14 Church Street Whitchurch Hampshire RG28 7AB[Beatie][ess][eee] lines Dabs.[Te] Des | { | Vo LL
Page 4
The Kingfisher Trust 2014
Statement of Financial Activities for the Year Ended 31st March 2021
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|||||||||
|---|---|---|---|---|---|---|---|
|31.3:21|31.3:20|
|Unrestricted|Restricted|Total|Total|
|Notes|funds|fund|funds|funds|
|INCOME AND ENDOWMENTS FROM|z|3|£|£|
|Donations and legacies|2|199,663|-|199,663|13,059|
|Charitable|activities|5|
|In furtherance of|the charity's|objectives|18,448|-|18,448|194,700|
|Other trading activities|3|-|-|-|2,666|
|Investment income|4|233|-|233|492|
|Total|218,344|-|218,344|210,917|
|EXPENDITURE|ON|
|Charitable|activities|6|
|In|furtherance of|the charity's|objectives|168,471|-|168,471|196,529|
|NET INCOME|49,873|-|49,873|14,388|
|RECONCILIATION OF FUNDS|
|Total funds brought forward|283,691|1,035|284,726|270,338|
|TOTAL FUNDS CARRIED FORWARD|333,564|1,035|334,599|284,726|
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The notes form part of these financial statements
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The Kingfisher Trust 2014
Statement of Financial Position 31st March 2021
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|---|---|---|---|---|---|---|
|S132)|31320|
|Unrestricted|Restricted|Total|Total|
|Notes|funds|fund|funds|funds|
|FIXED ASSETS|£|>|£|z|
|Tangible|assets|12|104,044|-|104,044|110,904|
|CURRENT ASSETS|
|Debtors|13|208|-|208|8,457|
|Cash at bank and in hand|232,649|1,035|233,684|168,960|
|232,857|1,035|233,892|177,417|
|CREDITORS|
|Amounts|falling due within one year|14|(3,337)|-|(3337)|(3,595)|
|NET CURRENT ASSETS|229,520|1,035|230,555|173,822|
|TOTAL ASSETS LESS CURRENT|
|LIABILITIES|333,564|1,035|334,599|284,726|
|NET ASSETS|333,564|1,035|334,599|284,726|
|FUNDS|15|
|Unrestricted|funds:|
|General fund|295,564|245,691|
|Minibus|appeal|38,000|38,000|
|333,564|283,691|
|Restricted|funds|1,035|1,035|
|TOTAL FUNDS|334,599|284,726|
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The financial statements were approved by the Board of Trustees and authorised for issue on AG..Qubn..2O2.2.. and were signed on its behalf by:
NyaVan lew:hiwe
A P Lewis - Trustee
The notes form part of these financial statements
Page 6
The Kingfisher Trust 2014
Notes to the Financial Statements for the Year Ended 31st March 2021
- ACCOUNTING POLICIES
Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Tangible|fixed|assets|
|Depreciation|is|provided|at|the|following|annual|rates|in|order|to|write|off each|asset|over|its|estimated|useful|
|life.|
|Long leasehold|-|in accordance with the property|
|Fixtures|and|fittings|-|15% oncost|
|Motor vehicles|-|25% on|cost|
|Taxation|
|The|charity|is exempt from|tax on|its|charitable|activities.|
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Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees,
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Bs DONATIONS AND LEGACIES
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||||||||
|---|---|---|---|---|---|---|
|313.21|31.3.20|
|Donations|£|£|
|Grants|19,374|13,059|
|180,289|-|
|199,663|13,059|
|Grants|received,|included|in the above,|are|as|follows:|
|31.3.21|31.3.20|
|Coronavirus|£|£|
|Local|Job Retention Scheme|63,756|-|
|authorities|Covid|19 support grants|116,533|-|
|180,289|-|
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continued...
The Kingfisher Trust 2014
Notes to the Financial Statements - continued for the Year Ended 31st March 2021
| 3. | OTHERTRADINGACTIVITIES | OTHERTRADINGACTIVITIES | |||
|---|---|---|---|---|---|
| $13.91 | 31.3.20 | ||||
| Fundraising events | £ - |
ES 2,666 |
|||
| 4, | INVESTMENTINCOME | ||||
| R132 | 31.3:20 | ||||
| Depositaccountinterest | >a 235 |
£ 492 |
|||
| 5: | INCOMEFROMCHARITABLEACTIVITIES | ||||
| Client fees Lunch income HCC contractservices |
Activity Infurtheranceofthecharity'sobjectives In furtheranceofthecharity'sobjectives Infurtheranceofthecharity's |
objectives objectives objectives |
313221 & 18,355 93 - |
31.3.20 £ 148,078 ae |
|
| 18,448 | 194,700 | ||||
| 6. | CHARITABLE ACTIVITIES COSTS | ||||
| Direct | Support | ||||
| Costs (see | costs (see | ||||
| note 7) | note 8) | Totals | |||
| Infurtherance ofthecharity'sobjectives | £ 168,407 |
£ 64 |
£ 168,471 |
||
| ihe | DIRECTCOSTSOFCHARITABLEACTIVITIES | ||||
| 3132] | 31.3.20 | ||||
| Staff costs Vehicle costs Travel costs Cateringcosts Kitchensundries Clientsundries Insurance Propertycosts Repairsandrenewals Cleaningandlaundry Administrationcosts Stafftraining Depreciation |
£ 135,497 5,237 151 L552 208 1,223 2,334 5,261 4,290 2,571 2,466 ew 6,860 |
£ 141,155 8,789 359 11,755 443 4,901 2,405 4,958 5,517 4,216 2,907 1,236 7,820 |
|||
| 168,407 | 196,461 |
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continued...
The Kingfisher Trust 2014
Notes to the Financial Statements - continued for the Year Ended 31st March 2021
8. SUPPORT COSTS
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|---|---|---|---|---|---|---|---|---|
|Finance|
|In|£|
|furtherance|of|the charity's|objectives|64|
|Support|costs,|included|in|the|above,|are|as|follows:|
|31.3.2]|31.3.20|
|In|
|furtherance|
|of the|
|charity's|Total|
|objectives|activities|
|£|£|
|Bank charges|64|68|
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9; TRUSTEES' REMUNERATION AND BENEFITS There were no trustees’ remuneration or other benefits for the year ended 31st March 2021 nor for the year ended 31st March 2020.
Trustees' expenses
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|There|were|no|trustees’|expenses|paid|for|the|year|ended|31st|March|2021|nor|for|the|year|ended|
|31st|March|2020.|
|10.|STAFF COSTS|
|The|average monthly number of|employees|during the year was|as|follows:|
|31.3.21|31.3.20|
|Management|(full|time)|2,|2|
|Caring|staff and|drivers|(part time)|8|8|
|10|10|
|No|employees|received|emoluments|in|excess|of £60,000.|
|11.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|
|Unrestricted|Restricted|Total|
|funds|fund|funds|
|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations and legacies|13,059|-|13,059|
|Charitable|activities|
|In|furtherance|of the|charity's|objectives|194,700|-|194,700|
|Other trading activities|2,666|-|2,666|
|Investment income|492|-|492|
|Total|210,917|-|210,917|
|EXPENDITURE|ON|
|Charitable|activities|
|In furtherance of|the|charity's|objectives|196,529|-|196,529|
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continued...
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The Kingfisher Trust 2014
| Notesto theFinancialStatements -continued for theYearEnded 31stMarch 2021 |
Notesto theFinancialStatements -continued for theYearEnded 31stMarch 2021 |
Notesto theFinancialStatements -continued for theYearEnded 31stMarch 2021 |
Notesto theFinancialStatements -continued for theYearEnded 31stMarch 2021 |
||||
|---|---|---|---|---|---|---|---|
| 11. | COMPARATIVESFOR THE STATEMENT | FOR THE STATEMENT | FOR THE STATEMENTOFFINANCIALACTIVITIES -continued | ||||
| Unrestricted funds be |
Restricted fund £ |
Total funds Pe |
|||||
| NETINCOME | 14,388 | - | 14,388 | ||||
| RECONCILIATION OFFUNDS | |||||||
| Totalfundsbrought forward | brought forward | 269,303 | 1,035 | 270,338 | |||
| TOTALFUNDSCARRIEDFORWARD | 283,691 | 1,035 | 284,726 | ||||
| 12. | TANGIBLEFIXEDASSETS | ASSETS | |||||
| Fixtures | |||||||
| Long | and | Motor | |||||
| COST | leasehold £ |
fittings ae |
vehicles £ |
Totals £ |
|||
| At 1stApril2020and31st | 31stMarch2021 | 2021 | 138,338 | 5,435 | 28,220 | 171,993 | |
| DEPRECIATION | |||||||
| At IstApril2020 Charge foryear |
27,439 6,860 |
5,430 - |
28,220 - |
61,089 6,860 |
|||
| At31stMarch2021 | 34,299 | 5,430 | 28,220 | 67,949 | |||
| NETBOOKVALUE | |||||||
| At31stMarch2021 | 104,039 | 5 | - | 104,044 | |||
| At31stMarch2020 | 110,899 | 5 | - | 110,904 | |||
| 13. | DEBTORS:AMOUNTSFALLINGDUEWITHINONEYEAR | ||||||
| 31.3.21 | 31.3.20 | ||||||
| Otherdebtors Prepayments |
£ 135 73 |
£ 7,184 L243 |
|||||
| 208 | 8,457 |
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continued...
The Kingfisher Trust 2014
Notes to the Financial Statements - continued for the Year Ended 31st March 2021
- CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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|---|---|---|---|---|---|---|
|313.21|31.3.20|
|Trade|£|5|
|creditors|1,449|1,200|
|Taxation and social|security|1,888|2,395|
|3,337|3,595|
|MOVEMENT IN FUNDS IN FUNDS FUNDS|
|Net|
|movement|At|
|At|1.4.20|in|funds|31.321|
|Unrestricted|funds|£|£|£|
|General fund|245,691|49,873|295,564|
|Minibus appeal|38,000|=|38,000|
|Restricted|funds|283,691|49,873|333,564|
|Dementia Discretionary Fund|1,035|-|1,035|
|TOTAL FUNDS|284,726|49,873|334,599|
|Net movement in funds, included|in the above|are as follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|Unrestricted|funds|£|FS|£|
|General fund|218,344|(168,471)|49,873|
|TOTAL FUNDS|218,344|(168,471)|49.873|
|Comparatives|for movement|in|funds|
|Net|Transfers|
|movement|between|At|
|At|1.4.19|in funds|funds|31.320|
|Unrestricted|funds|Fe|£|£|£|
|General|fund|251,771|14,388|(20,468|)|245,691|
|Minibus|appeal|17,532|-|20,468|38,000|
|Restricted|funds|269,303|14,388|-|283,691|
|Dementia Discretionary Fund|1,035|-|-|1,035|
|TOTAL FUNDS|270,338|14,388|-|284,726|
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- MOVEMENT IN FUNDS IN FUNDS FUNDS
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continued...
The Kingfisher Trust 2014
Notes to the Financial Statements - continued for the Year Ended 31st March 2021
- MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
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||||||||
|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|Unrestricted|funds|£|£|£|
|General fund|210,917|(196,529|)|14,388|
|TOTAL FUNDS|210,917|(196,529)|14,388|
|A|current year|12 months and prior year|12 months combined|position|is as|follows:|
|Net|Transfers|
|At|movement|between|At|
|1.4.19|in funds|funds|BiL.S221)|
|Unrestricted|funds|£|£|£|£|
|General fund|2A|64,261|(20,468)|295,564|
|Minibus appeal|17,532|-|20,468|38,000|
|Restricted|funds|269,303|64,261|-|333,564|
|Dementia Discretionary Fund|1,035|-|-|1,035|
|TOTAL FUNDS|270,338|64,261|-|334,599|
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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|Unrestricted|funds|£|£|£|
|General fund|429,261|(365,000 )|64,261|
|TOTAL FUNDS|429,261|(365,000)|64,261|
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- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2021.
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The Kingfisher Trust 2014
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|||||||
|---|---|---|---|---|---|
|Detailed|Statement|of Financial|Activities|
|for|the|Year|Ended|31st March|2021|
|31.321|31.3.20|
|£|£|
|INCOME|AND ENDOWMENTS|
|Donations|and|legacies|
|Donations|19,374|13,059|
|Grants|180,289|-|
|199,663|13,059|
|Other trading|activities|
|Fundraising|events|-|2,666|
|Investment|income|
|Deposit|account|interest|233|492|
|Charitable|activities|
|Client|fees|18,355|148,078|
|Lunch|income|93|3,731|
|HCC|contract|services|-|42,891|
|18,448|194,700|
|Total|incoming|resources|218,344|210,917|
|EXPENDITURE|
|Charitable|activities|
|Wages|135,497|141,155|
|Vehicle|costs|5,237|8,789|
|Travel|costs|151|359|
|Catering|costs|1,552|LL755|
|Kitchen|sundries|208|443|
|Client|sundries|1,223|4,901|
|Insurance|2,334|2,405|
|Property|costs|5,261|4,958|
|Repairs and renewals|4,290|5,517|
|Cleaning and|laundry|2571|4,216|
|Administration|costs|2,466|2,907|
|Staff training|757|1,236|
|Depreciation:|long|leasehold|6,860|6,860|
|Depreciation:|fixtures|-|960|
|168,407|196,461|
|Support|costs|
|Finance|
|Bank charges|64|68|
|Total resources|expended|168,471|196,529|
|Net income|49,873|14,388|
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This page does not form part of the statutory financial statements
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