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2020-09-30-accounts

REGISTERED COMPANY NUMBER: 03694091 (England and Wales) REGISTERED CHARITY NUMBER: 1159246

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020

FOR

YES2VENTURES LIMITED

Hodgson & Oldfield 20 Paradise Square Sheffield S1 2DE

YES2VENTURES LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 September 2020

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

YES2VENTURES LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS for the Year Ended 30 September 2020

TRUSTEES M O Powell
P C Davison
S Holdsworth
COMPANY SECRETARY D W B Ware
REGISTERED OFFICE Neepsend House
Percy Street
Sheffield
S3 8BT
REGISTERED COMPANY 03694091 (England and Wales)
NUMBER
REGISTERED CHARITY 1159246
NUMBER
INDEPENDENT EXAMINER Hodgson & Oldfield
20 Paradise Square
Sheffield
S1 2DE

Page 1

YES2VENTURES LIMITED (REGISTERED NUMBER: 03694091)

REPORT OF THE TRUSTEES for the Year Ended 30 September 2020

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 30 September 2020. 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

The charitable company's objectives are to promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society, in particular by:

A) providing transport facilities for people who have special need of such facilities because they are elderly, poor or disabled people with young children or those living in isolated areas where there are no adequate public transport facilities.

B) providing opportunities to establish and grow businesses to relieve the needs of those people and assist them to integrate into society.

C) providing advice, guidance and training to develop the capacity and skills of the members of the socially and economically disadvantaged community in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.

For the purpose of this clause 'socially excluded' means being excluded from society, or parts of society, as a result of one or more of the following factors:

Unemployment; financial hardship; youth or old age; ill health (physical or mental); substance abuse or dependency including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender re-assignment; poor educational or skills attainment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards); crime (either as a victim of crime or as an offender rehabilitating into society).

Public benefit statement

The trustees have complied with their duty in Section 17(5) of the 2011 Charities Act to have due regard to the guidance published by the Charity Commission on public benefit.

Page 2

YES2VENTURES LIMITED (REGISTERED NUMBER: 03694091)

REPORT OF THE TRUSTEES for the Year Ended 30 September 2020

ACHIEVEMENT AND PERFORMANCE

Yes2Ventures establishes, grows and supports enterprises to create employment that gives hope and purpose to the lives of many people at risk of social exclusion. Over the last financial year, the organisation has continued to develop a travel support enterprise to take more than one hundred and seventy people with learning disabilities and health related issues to where they want to go. More than thirty support workers, some employed by us and some self-employed, have been engaged in providing this much valued service.

On contract to Sheffield City Council, and part funded by the European Social Fund, we have also prepared more than 100 disadvantaged job seekers for work. As well as using traditional job finding methods - cv preparation, job search, interview practice etc -we have set up workshops to teach skills in food preparation, in craft manufacture, in art and in non-vocational activities that can build confidence.

It has been a year of two halves. The first Covid-19 lockdown came at the end of March 2020 and our travel service and activities programme were limited to emergency provision. Most of our staff were furloughed, but we kept in touch with vulnerable customers and the services opened up again safely over the summer months. Just before lockdown, plans were made to turn our workshops into enterprises. Suitable city centre premises were identified in July and a grant secured to manage the development and to pay initial wages to graduates from our workshop programme. There will be more to tell in next year's report.

The Board has met with its advisers very regularly throughout the year, and the skill and energy of the Directors and advisers has provided great support in preserving our recognised provider status with Sheffield City Council and the renewal of our ISO 9001 standard certification to the new 2015 standard.

FINANCIAL REVIEW

Incoming resources for the year rose from £412,927 (2019) to £476,249 and resources expended rose from £393,690 (2019) to £401,166, leaving a net income figure of £74,483. Contract income from Sheffield City Council for the provision of employability services amounted to £79,650 and £35,000 was received in grants (£10,000 from the Baily Thomas Trust to assist the development of our Travel Support Service and £25,000 from the RBS Social and Community Capital Fund - yet to be spent - for wages relating to our new development in Snig Hill). £61,729 was received in the period from the government's coronavirus job retention fund to pay furloughed staff and to avoid any redundancies.

Risk management and reserves

The director trustees have considered the risks posed to the company by competition and by change of government policy. We are satisfied that we are vigilant in monitoring these risks, and that our business development strategy will increase the company's chances of increasing its financial stability.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Yes2Ventures Limited (formerly the Anthony Davison Trust) is a not-for-profit charitable company limited by guarantee. It became a registered charity from 18 November 2014. The company was incorporated under its Memorandum and Articles on 12 January 1999 as amended by special resolution on 27 October 2014.

The charity may, by ordinary resolution, appoint a person who is willing to act to be a trustee/director. The minimum number of directors shall be three.

TRUSTEES

The trustees shown below have held office during the period from 1 October 2018 to the date of this report.

M O Powell P C Davison S Holdsworth

Page 3

YES2VENTURES LIMITED (REGISTERED NUMBER: 03694091)

REPORT OF THE TRUSTEES for the Year Ended 30 September 2020

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Yes2Ventures Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 12 July 2021 and signed on its behalf by:

M O Powell - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YES2VENTURES LIMITED

Independent examiner's report to the trustees of Yes2Ventures Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2020.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Association of Chartered Certified Accountants which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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

S C Fields Association of Chartered Certified Accountants Hodgson & Oldfield 20 Paradise Square Sheffield S1 2DE

12 July 2021

Page 5

YES2VENTURES LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 30 September 2020

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
80,634
Charitable activities
3
Social establishment and support services
280,875
Other income
90
Total
361,599
EXPENDITURE ON
Raising funds
4
73
Charitable activities
Social establishment and support services
312,043
Total
312,116
NET INCOME
49,483
RECONCILIATION OF FUNDS
Total funds brought forward
27,894
TOTAL FUNDS CARRIED FORWARD
77,377
Restricted
funds
£
10,000
104,650
-
114,650
-
89,650
89,650
25,000
-
25,000
30.9.20
Total
funds
£
90,634
385,525
90
476,249
73
401,693
401,766
74,483
27,894
102,377
30.9.19
Total
funds
£
4,441
408,416
70
412,927
394
393,296
393,690
19,237
8,657
27,894

The notes form part of these financial statements

Page 6

YES2VENTURES LIMITED (REGISTERED NUMBER: 03694091)

BALANCE SHEET 30 September 2020

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
9
4,354
Investments
10
500
4,854
CURRENT ASSETS
Debtors
11
45,954
Cash at bank and in hand
36,475
82,429
CREDITORS
Amounts falling due within one year
12
(9,906)
NET CURRENT ASSETS
72,523
TOTAL ASSETS LESS CURRENT
LIABILITIES
77,377
NET ASSETS/(LIABILITIES)
77,377
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
25,000
25,000
-
25,000
25,000
25,000
30.9.20
Total
funds
£
4,354
500
4,854
45,954
61,475
107,429
(9,906)
97,523
102,377
102,377
77,377
25,000
102,377
30.9.19
Total
funds
£
4,410
500
4,910
46,260
166
46,426
(23,442)
22,984
27,894
27,894
27,894
-
27,894

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 7

YES2VENTURES LIMITED (REGISTERED NUMBER: 03694091)

BALANCE SHEET - continued 30 September 2020

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 12 July 2021 and were signed on its behalf by:

M O Powell - Trustee

P C Davison - Trustee

The notes form part of these financial statements

Page 8

YES2VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 September 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

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.

Income from Government and other grants, whether capital or revenue, is recognised when the charitable company 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. Such income is only deferred when the donor specifies that the grant must only be used in future accounting periods or the donor has imposed conditions which must be met before the charity has unconditional entitlement.

In respect of the furlough grant, all conditions, with respect to the eligible costs being claimed, need to be met.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on reducing balance Motor vehicles - 25% on reducing balance

Assets costing less than £500 are not capitalised.

Taxation

The charity is exempt from corporation tax on its charitable activities.

continued...

Page 9

YES2VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2020

1. ACCOUNTING POLICIES - continued

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

Donations
Grants
Grants received, included in the above, are as follows:
Sheffield City Council
Coronavirus job retention scheme
Baily Thomas Charitable Trust
30.9.20
£
6,905
83,729
90,634
30.9.20
£
12,000
61,729
10,000
83,729
30.9.19
£
4,441
-
4,441
30.9.19
£
-
-
-
-

Covid support grants were received from the Coronavirus Job Retention Scheme for furloughed employees and a local authority grant for supplier relief.

continued...

Page 10

YES2VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2020

3.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Social establishment and support
Support services
services
Social establishment and support
Cleaning services
services
Social establishment and support
Grants
services
Grants received, included in the above, are as follows:
Sheffield City Council
RBS Social & Community Capital
4.
RAISING FUNDS
Raising donations and legacies
Support costs
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Other operating leases
(Deficit)/surplus on disposal of fixed assets
Pension costs
Independent examination fees
Rent
30.9.20
£
280,875
-
104,650
385,525
30.9.20
£
79,650
25,000
104,650
30.9.20
£
73
30.9.20
£
959
15,510
124
1,685
1,100
13,268
30.9.19
£
362,435
3,027
42,954
408,416
30.9.19
£
42,954
-
42,954
30.9.19
£
394
30.9.19
£
1,252
11,868
(859)
1,098
1,200
2,586

continued...

Page 11

YES2VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2020

6. TRUSTEES' REMUNERATION AND BENEFITS

30.9.20 30.9.19
£ £
Trustees' salaries 20,313 18,281

Trustees' expenses

Trustees are reimbursed for reasonable travel and office expenses incurred.

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

30.9.20 30.9.19
Social establishment & support services 28 25

No employees received emoluments in excess of £60,000.

The average monthly number of employees calculated on the basis of full time equivalents was 15 (2019: 13).

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
4,441
Charitable activities
Social establishment and support services
365,462
Other income
70
Total
369,973
EXPENDITURE ON
Raising funds
394
Charitable activities
Social establishment and support services
350,342
Total
350,736
NET INCOME
19,237
Restricted
funds
£
-
42,954
-
42,954
-
42,954
42,954
-
Total
funds
£
4,441
408,416
70
412,927
394
393,296
393,690
19,237

continued...

Page 12

YES2VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2020

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward 8,657 - 8,657
TOTAL FUNDS CARRIED
FORWARD 27,894 - 27,894
9. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£ £ £
COST
At 1 October 2019 13,424 2,630 16,054
Additions - 1,200 1,200
Disposals - (500) (500)
At 30 September 2020 13,424 3,330 16,754
DEPRECIATION
At 1 October 2019 10,827 817 11,644
Charge for year 517 442 959
Eliminated on disposal - (203) (203)
At 30 September 2020 11,344 1,056 12,400
NET BOOK VALUE
At 30 September 2020 2,080 2,274 4,354
At 30 September 2019 2,597 1,813 4,410

All tangible fixed assets are used in direct furtherance of the objectives of the charity.

continued...

Page 13

YES2VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2020

10. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1 October 2019 and
30 September 2020
NET BOOK VALUE
At 30 September 2020
At 30 September 2019
There were no investment assets outside the UK.
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
VAT
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 13)
Other loans (see note 13)
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
Unlisted
investments
£
500
500
500
30.9.20
30.9.19
£
£
43,204
43,973
2,020
2,020
730
267
45,954
46,260
30.9.20
30.9.19
£
£
-
6,765
-
4,365
1,460
2,785
1,920
931
1,737
5,063
4,789
3,533
9,906
23,442

continued...

Page 14

YES2VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2020

13. LOANS

An analysis of the maturity of loans is given below:

Amounts falling due within one year on demand:
Bank overdrafts
Other loans
14.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Social & Community Capital
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Behaviour Change
Pathways to Progression
Pathways to Success
Social & Community Capital
Travel Support Service
TOTAL FUNDS
At
1.10.19
£
27,894
-
27,894

Incoming
resources
£
361,599
39,828
16,250
23,572
25,000
10,000
114,650
476,249
30.9.20
30.9.19
£
£
-
6,765
-
4,365
-
11,130
Net
movement
At
in funds
30.9.20
£
£
49,483
77,377
25,000
25,000
74,483
102,377
Resources
Movement
expended
in funds
£
£
(312,116)
49,483
(39,828)
-
(16,250)
-
(23,572)
-
-
25,000
(10,000)
-
(89,650)
25,000
(401,766)
74,483

Page 15

continued...

YES2VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2020

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
At movement At
1.10.18 in funds 30.9.19
£ £ £
Unrestricted funds
General fund 8,657 19,237 27,894
TOTAL FUNDS 8,657 19,237 27,894
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 369,973 (350,736) 19,237
Restricted funds
Behaviour Change 20,170 (20,170) -
Pathways to Progression 10,156 (10,156) -
Pathways to Success 12,628 (12,628) -
42,954 (42,954) -
TOTAL FUNDS 412,927 (393,690) 19,237
A current year 12 months and prior year 12 months combined position is as follows:
Net
At movement At
1.10.18 in funds 30.9.20
£ £ £
Unrestricted funds
General fund 8,657 68,720 77,377
Restricted funds
Social & Community Capital - 25,000 25,000
TOTAL FUNDS 8,657 93,720 102,377

Page 16

continued...

YES2VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2020

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Behaviour Change
Pathways to Progression
Pathways to Success
Social & Community Capital
Travel Support Service
TOTAL FUNDS
Incoming
resources
£
731,572
59,998
26,406
36,200
25,000
10,000
157,604
889,176
Resources
Movement
expended
in funds
£
£
(662,852)
68,720
(59,998)
-
(26,406)
-
(36,200)
-
-
25,000
(10,000)
-
(132,604)
25,000
(795,456)
93,720

Restricted Funds

These represent monies received by way of grants where the monies have been restricted to a specific purpose by the donor as follows:

Unrestricted Funds

These represent monies which are free to be used generally by the charitable company.

continued...

Page 17

YES2VENTURES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2020

15. EMPLOYEE BENEFIT OBLIGATIONS

The charitable company's pension scheme is a defined contribution pension scheme and all contributions paid are charged to the Statement of Financial Activities in the period that they were paid. Contributions paid by the company for the year were £1,685 (2019:£1,098). There were no outstanding or prepaid contributions at 30 September 2020.

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2020.

17. ULTIMATE CONTROLLING PARTY

The company is controlled by the director trustees.

18. LIABILITY OF MEMBERS

The liability of members is limited to a sum not exceeding £10, being the amount that each member undertakes to contribute to the assets of the charity in the event of its being wound up while he, she or it is a member or within one year after he, she or it ceases to be a member, for

1) payment of the charity's debts and liabilities incurred before he, she or it ceases to be a member,

Page 18