## **Trustees’ Annual Report for the period**
**From 1 April 2022 To 31 March 2023**
**Charity name: Yellow Brick Road Projects Charity registration number: 1160315**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**a) Providing education and training in life**
**skills to young people**
**b) Providing training to enhance other**
**professionals' work with young people**
**c) Developing partnerships to achieve a)**
**and b)**|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|**a) You Matter – accredited life skills**
**training**
**b) You Matter 2 – training to become a**
**peer mentor**
**c) The Legacy Programme – individual**
**mentoring for young people**
**d) Growing Together – support group for**
**young parents**
**e) Making Every Contact Count – training**
**for other professionals working with our**
**beneficiaries**
**f) Detached Youth Work – Youth Workers**
**out and about in public spaces**
**g) The Gold Project – support into life-**
**enhancing activities**|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**The trustees have had regard to the**
**guidance issued by the Charity**
**Commission on public benefit – this is**
**included in our Trustee Handbook.**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38|**N/A**|
||Para 1.38|**Volunteers act as Peer Mentors once they**
**have completed our training, and also**
**take part in The Gold Project.**|
|Contribution made by
volunteers||**Volunteers have also assisted with office**
**administration.**|
|---|---|---|
|Other||**One of our great achievements is the**
**partnerships we have created with local**
**organisations:**
**_You Matter_ has visiting speakers from**
**Local Authority’s Housing Department,**
**Citizens Advice, CAP debt service,**
**Commissioned Domestic Abuse services,**
**and the National Careers Service****_._**
**Referrals to****_The Legacy Project_come**
**from Neighbourhood and High Harm**
**Police teams, Children's Services, and**
**schools.**
**_The Gold Project_- We work with the**
**Primary Care Network through the Social**
**Prescribing team to help young people**
**and their families to find other ways to**
**help with their wellbeing .**
**_Growing Together_ -Test Valley Borough**
**Council, Community Pantry, Foodbank,**
**and Housing Associations ensure access**
**to affordable food and energy vouchers.**
**Free SIM cards with WIFI data are**
**provided through Vodafone's Everybody**
**Connected scheme. We can also provide**
**nappies, baby food, baby clothes and**
**equipment through our partnership with**
**health visiting, midwifery and local**
**churches.**|
## **Achievements and Performance**
||SORP reference|||
|---|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20||**Total number of beneficiaries 1241**
**108 (Legacy, You Matter, Growing**
**Together, The Gold Project)**
**428 Detached Youth Work**
**123 Making Every Contact Count**
**80 Solent University Workshops**
**450 Operation Sceptre**
**40 Andover Festival**
**12 Andover Careers Event at Town Hall**
**20 people achieved one or more You**
**Matter accreditations**
**We had contact with 90.8% of people who**
**were nominated**
**We had a 78.2% retention rate across**
**projects**
**We delivered 382 one to one sessions, 72**
**group work sessions, 16 virtual**
**workshops, 2 assemblies, 4 university**
**workshops and participated in 2**
**community events .**
**Impact of our work- beneficiaries**
**Growing Together reduces isolation,**
**fosters self-assurance, and imparts**
**valuable parenting strategies and**
**resource knowledge, ultimately**
**enhancing the ability of young parents to**
**provide a stable and loving environment**
**for their children.**
**You Matter programmes have clear**
**learning outcomes that result in**
**behavioural changes, preventing**
**homelessness by empowering**
**individuals to overcome barriers to**
**housing.**
**The Legacy Project and the Gold Project**
**empower at-risk young people with**
**guidance, role models, critical life skills,**
**awareness of risks, and self-confidence**
**through mentorship. This approach helps**
**them makepositive decisions, resist**|
**exploitation, and work toward a safer future. – Impact of our work wider society Building more cohesive communities: the young parents who attend Growing Together often build friendships which lead to involvement in local pre-school, volunteering at their children’s school, and increased interaction with other young families. Reduced homelessness means reduced financial pressure on local authorities to provide emergency accommodation. Increased skill and confidence our beneficiaries gain through both Growing Together and You Matter increase their likelihood of finding and keeping employment – which also benefits the public purse. OPCC (Office of the Police and Crime Commissioner) fund The Legacy Programme in recognition of how our work reduces crime by supporting young people to help them from becoming criminalised and reducing Anti Social Behaviour in Test Valley.**
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Achievements against
objectives set|Para 1.41|**Building capacity: 3 additional trustees**
**were recruited; senior leadership team**
**undertaking management training and**
**mentoring.**
**Establish strategic plan: consultancy**
**provided via The Lloyds Foundation**
**helped us to clarify our core activities**
**and identify the additional staff roles**
**needed to deliver our current programme**
**and work towards increasing our**
**geographical reach.**
**Establishing more appropriate long-term**
**accommodation: we moved into our new**
**premises in August 2022. We have a 20**
**year lease.**|
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41|
**Our objective was to consolidate our**
**activities and maintain funds raised. This**
**has been achieved.**|
|Investment performance
against objectives|Para 1.41|**N/A**|
## **Financial Review**
|Review of the charity’s
financial position at the end
of the period|Para 1.21|**The charity generated income of £239,689**
**and incurred expenditure of £245,686,**
**resulting in a deficit in the year of £5,997.**
**Reserves carried forward at 31 March**
**2023 are £2,980.**|
|---|---|---|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**The trustees review reserve levels**
**regularly and are in the process of**
**formulating a formal reserves policy.**|
|Amount of reserves held|Para 1.22|**General funds at the year end totalled**
**£2,980 (2022: £8,977)**|
|Reasons for holding zero
reserves|Para 1.22|**n/a**|
|Details of fund materially in
deficit|Para 1.24|**n/a**|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**n/a**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|**The charities principal funding source is**
**grants.**|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|**N/A**|
|A description of the principal
risks facing the charity|Para 1.46|**1) Financial sustainability -The continued**
**squeeze on public finances means local**
**authorities are less likely to commission**
**our programmes. We have appointed a**
**Business Development lead to diversify**
**the number of organisations**
**commissioning our programmes.**
**2) Continual growth of demand & the**
**impact of the cost of living crisis:**
**Because our resources are limited we are**
**unable to offer support to all who would**
**benefit.**|
**Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|**Memorandum and Articles of Association**|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**Registered charitable company limited by**
**guarantee**|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Trustees are elected by the members of**
**YBRP.**
**We use an open selection process,**
**advertising on social media, with**
**interviews carried out by at least two**
**trustees, against identified selection**
**criteria.**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|**We have an induction policy, which**
**includes ‘buddying’ by an existing**
**trustee; training on ‘The Essential**
**Trustee’ through Getting On Board;**
**access to other training via Centrepoint,**
**Lloyds Foundation and others.**|
|---|---|---|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|**We have a senior leadership team:**
**CEO: Siobhan Down DSL**
**Operations: Abi Facey DSL**
**Quality Assurance: Karen Birks**
**Communications: Zack Stephens**
**Coaches and mentors are managed**
**and supervised by the senior**
**leadership team.**
**Wider network: see Page 2.**|
|Relationship with any related
parties|Para 1.51|**We are organisational partners with**
**Centrepoint; are commissioned by**
**housing associations and Southern**
**Health to deliver programmes;**
**provide training and work placements**
**for social work students at Solent and**|
|Other||**Winchester universities;**|
## **Reference and Administrative details**
|Charity name|**Yellow Brick Road Projects**|
|---|---|
|Other name the charity uses|**YBRP**|
|Registered charity number|**1160315**|
|Charity’s principal address|**Former WRVS Building**
**Bentall Place**
**Suffolk Road**
**Andover**
**Hampshire**
**SP10 2JD**|
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body)**
**entitled to appoint trustee (if**
**any)**|
|---|---|---|---|---|
||Susan Churchill|Chair||Members of YBRP|
||Chris Dixon|Vice-chair||Members of YBRP|
||David Whewell|Treasurer||Members of YBRP|
||Ryan Waters|||Members of YBRP|
||KimberleyHutton||18/11/2022 - 31/3/2023|Members of YBRP|
||Helen Fox||21/11/2022 - 31/3/2023|Members of YBRP|
||Niyati Joshi||21/11/2022 - 31/3/2023|Members of YBRP|
||||||
– Corporate trustees names of the directors at the date the report was approved **Director name N/A**
Name of trustees holding title to property belonging to the charity
|**Trustee name**|**Dates acted if not for whole year**||
|---|---|---|
||||
||||
|**N/A**|||
||||
||||
||||
To:S Mitchell Income source Type of income Hampshire OPCC Grant - The Legacy Project Sovereign Communities Match fund Sovereign Contract - You Matter Blagrave Trust Clarion Futures Grant Nationwide Grant Clarion Grant Lloyds Foundation Grant No limits data payment Sovereign Communities Grant School - YMIS Contract Wiltshire Community Foundation Grant Making Every Contact Count Contract Man vs Coast Fundraising Co-op community grant Donation WCF Grant
Mon 11/27/2023 1:25 PM
Value £26,250 £5,000 £40,000 £20,000 £5,000 £25,000 £9,960 £25,000 £2,500 £5,000
|Description of the assets
held in this capacity|N/A|
|---|---|
|Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|N/A|
|Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets|N/A|
## **Declarations**
**The trustees declare that they have approved**
|**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**|||
|---|---|---|
||||
||Susan Marie Churchill||
||Chair||
||||
## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF YELLOW BRICK ROAD PROJECTS**
I report on the accounts for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity’s trustees of the charitable 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 charitable 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 report**
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 charitable company as required by section 386 of the 2006 Act; or
- (2) the accounts do not accord with those accounting 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
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.
## 16 November 2023
J E Harris FCCA
Knight Goodhead Limited Chartered Accountants
7 Bournemouth Road Chandler's Ford, Eastleigh Hampshire SO53 3DA
1
||Charity No
(if any)
1160315
Period start date
**01-Apr-22**
**To**
Period end
date
31-Mar-23
Yellow Brick Road Projects
Annual accounts for the period|Charity No
(if any)
1160315
Period start date
**01-Apr-22**
**To**
Period end
date
31-Mar-23
Yellow Brick Road Projects
Annual accounts for the period|
|---|---|---|
|**Section A**|s
**Statement of financial activities**||
|**Recommended categories by**
**activity**
Guidance Note
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
4,600
-
-
4,600
24,500
166,866
67,983
-
234,849
114,848
-
-
-
-
-
-
-
-
-
-
-
-
-
-
240
-
-
240
2,372|
|||171,706
67,983
-
239,689
141,720|
|||-
-
-
-
-
85,993
159,693
-
245,686
204,839
-
-
-
-
-
-
-
-
-
-|
|||85,993
159,693
-
245,686
204,839|
||||
|||85,713
91,710
-
-
5,997
-
63,119
-|
|||-
-
-
-
-|
|||85,713
91,710
-
-
5,997
-
63,119
-|
|||-
-
-
-
-
91,710
-
91,710
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||5,997
-
-
-
5,997
-
63,119
-|
|||8,977
-
-
8,977
72,096|
|||2,980
-
-
2,980
8,977|
||||
**Section B**
## **Balance sheet**
|**Fixed assets**
**Intangible assets**
**(Note 15)**
**Tangible assets**
**(Note 14)**
**Heritage assets**
**(Note 16)**
**Investments**
**(Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks**
**(Note 18)**
**Debtors**
**(Note 19)**
**Investments**
**(Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21
|**Unrestricted**
**funds**
**£**
F01
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
-
-
-
-
-|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
-
-
-|
|||-|-|-
-|-|
|||-
8,788
-
16,598|-
-
-
-|-
-
-
8,788
-
-
-
16,598||
||||||-
4,634
-
112,225|
|||25,386|-|-
25,386|116,859|
||||||107,882|
|||9,950|12,456|-
22,406||
|||||||
|||15,436|-
12,456|-
2,980|8,977|
|||||||
|||15,436|-
12,456|**-**
2,980|8,977|
|||-
-|-
-|-
-
-
-|-
-|
|||15,436|-
12,456|-
2,980|8,977|
|||-
2,980|-|-
-
-
2,980
-||
||||||-
-
8,977|
|||2,980|-|-
2,980|8,977|
|||Signature||Print Name|Date of
approval
dd/mm/yyyy|
CC17a (Excel)
14/11/2023
2
## **Section C**
## **Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
|Where accounts are not prepared on a going
concern basis, please disclose this fact together
with the basis on which the trustees prepared
the accounts and the reason why the charity is
not regarded as a going concern.
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that support
the conclusion that the charity is a going
concern;|
**_N/A_**
**_N/A_**
**_N/A_**|
|---|---|
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*
**_Please disclose_**
**_(i) the nature of_**
**_(ii) the reasons_**
**_provides more r_**
**_and_**
**_(iii) the amount_**
**_the current peri_**
**_aggregate amo_**
**_before those pr_**|
**_:_**
**_the chan_**
**_why appl_**
**_eliable an_**
**_of the adj_**
**_od, each_**
**_unt of the_**
**_esented,_**|**_ge in accounting policy;_**
**_ying the new accounting policy_**
**_d more relevant information;_**
**_ustment for each line affected in_**
**_prior period presented and the_**
**_adjustment relating to periods_**
**_3.44 FRS 102 SORP._**
**The 2022 accounts were prepared on a receipts and**
**payments basis. The 2023 accounts have been**
**prepared under the accruals basis and therefore the**
**prior year has been restated to reflect this. A**
**reconciliation of the effect of this is shown in the**
**notes to the accounts.**
* -Tick as appropriate|
|---|---|---|
## **1.4 Changes to accounting estimates**
**----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes*
No* * -Tick as appropriate
**----- End of picture text -----**
## _**Please disclose:**_
## _**(i) the nature of any changes;**_
- _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*|
* -Tick as appropriate|
|---|---|
## _**Please disclose:**_
- _**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
_**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
14/11/2023
3
## **Note 2**
## **Section C**
## **Accounting policies**
## **Notes to the accounts**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of The 2022 accounts were prepared on a receipts and payments basis. The 2023 the nature of each change in accounts have been prepared under the accruals basis and therefore the prior accounting policy year has been restated to reflect this**
|**Fund balances as previously**
**stated**
**_Adjustments:_**
**_Deferred income recognised_**
**Fund balance as restated**
**_Adjustments:_**
**_Deferred income_**
**_Reconcilation of net income/(net expenditure) p_**
**Net income/(expenditure) as previously stated**
**Previous period net income/(expenditure) as**
**restated**
**_Reconcilation of funds per previous GAAP to fu_**|**End of**
**period**
**£**
**_112353_**
**_-103376_**
**_8977_**
**End of**
**£**
**_40,257_**
**_-103376_**
**_-63,119_**
**_er previous GAAP to net income/(net expenditure) under FRS 102_**
**_nds determined under FRS 102_**|
|---|---|
CC17a (Excel)
14/11/2023
4
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 2 Accounting policies
2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
the monetary value can be measured with sufficient reliability.
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
Offsetting permitted by the FRS 102 SORP or FRS 102.
Yes No N/a
Grants and donations are only included in the SoFA when the general income recognition
Grants and donations criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent Yes No N/a
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been Yes No N/a
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on Any Gift Aid amount recovered on a donation is considered to be part of that gift and is Yes No N/a
donations and gifts treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt. Yes No N/a
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
Yes No N/a
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and Donated services and facilities are included in the SOFA when received at the value of Yes No N/a
facilities the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income Yes No N/a
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs.
Yes No N/a
The value of any voluntary help received is not included in the accounts but is described
Volunteer help in the trustees’ annual report.
Yes No N/a
Income from interest, This is included in the accounts when receipt is probable and the amount receivable can
royalties and dividends be measured reliably.
Yes No N/a
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations and
subscriptions Legacies.
Membership subscriptions which gives a member the right to buy services or other Yes No N/a
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition Yes No N/a
claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**----- End of picture text -----**
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
**Section C**
**(cont)**
**Notes to the accounts**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts - - - - -
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities 4,600 - - 4,600 24,500
Membership subscriptions and sponsorships
which are in substance donations - - - -
Donated goods, facilities and services - - - - -
Other 240 - - 240 2,372
Total 4,840 - - 4,840 26,872
Charitable Programme Delivery
activities: 62,863 5,000 - 67,863 37,983
Grants 104,003 62,983 - 166,986 76,865
- - - - -
Other - - - - -
Total 166,866 67,983 - 234,849 114,848
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 171,706 67,983 - 239,689 141,720
Other information:
All income in the prior year was unrestricted except for: Restricted income in the prior year totalled £98,027
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
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**Section C**
**Notes to the accounts (cont)**
|**Section C**|**Notes to the accounts**|**Notes to the accounts**|**(cont)**|||
|---|---|---|---|---|---|
|**Note 4**|**Analysis of receipts of government grants**|||||
|||||**This year**||
|||**Description**||**£**||
|**Government grant 1**||HCC OPCC Safer Communities||26,250||
|**Government grant 2**||TVBC|||1,000|
|**Government grant 3**||HCC miscellaneous funding|||5,049|
|**Other**|||||-|
||||**Total**|32,299||
|||**Description**||**Last year**
**£**||
|**Government grant 1**||HCC OPCC Safer Communities||25,000||
|**Government grant 2**||TVBC|||4,500|
|**Government grant 3**||EBC||20,000||
|**Other**|||||-|
||||**Total**|49,500||
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**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on charitable activities:
Course Delivery - 85,368 - 85,368 - 64,617 - 64,617
Direct Expenses - 1,568 - 1,568 - 424 - 424
Food Matters - - - - - 4,563 - 4,563
Salaries inc ER NIC & Pension 53,349 43,513 - 96,862 - 90,150 - 90,150
Rent 14,604 - - 14,604 13,443 - - 13,443
Utilities 4,844 - - 4,844 - - - -
Travelling Expenses 3,763 - 3,763 - 2,956 - 2,956
Printing Stationery - 2,141 - 2,141 678 - - 678
Telephone 3,033 - 3,033 - 2,453 - 2,453
Computer & software 13,160 - 13,160 - 14,239 - 14,239
Premises - Maintenance 7,147 - 7,147 - - -
Insurance 1,050 - - 1,050 625 - - 625
Sundry Expenses 1,928 - - 1,928 1,192 - - 1,192
Bank Charges 35 - - 35 96 - - 96
Professional Fees 10,183 - 10,183 8,657 - - 8,657
Bad Debt W/off - - - 746 - 746
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total 85,993 159,693 - 245,686 24,691 180,148 - 204,839
TOTAL EXPENDITURE 85,993 159,693 - 245,686 24,691 180,148 - 204,839
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
|
**Activity or programme**
Core Costs
Course Delivery
Outreach Work
Food
Other
**Total**|
**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total this**
**year**
**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
41,188
-
61,889
**103,077**
4,262
64,718
**68,980**
18,978
-
38,042
**57,020**
40,858
-
42,420
**83,278**
18,802
-
66,787
**85,589**
16,557
27,274
**43,831**
4,563
-
**4,563**
-
-
-
**-**
1,445
-
2,744
**4,189**
**This year**
**Last year**|
|---|---|
||78,968
-
166,718
**245,686**
67,684
-
137,156
204,840|
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## **Section C**
## **Notes to the accounts**
## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Charitable
Support cost activities Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
500 - - - 500
Governance Accountancy Fees
- - - - -
- - - - -
- - - - -
Other - - - - -
500 - - - 500
Total
Last year
Charitable
Support cost activities Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
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## **Section C**
## **Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
500
-
-
-
-
-
-
-
|
|---|---|
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## **Section C**
## **Notes to the accounts**
## **(cont)**
## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**----- Start of picture text -----**
This year Last year
£ £
Salaries and wages 153,273 118,869
Social security costs 5,169 8,344
Pension costs (defined contribution scheme) 2,450 2,086
Other employee benefits - -
Total staff costs 160,893 129,299
This year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party None
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party None
**----- End of picture text -----**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.**
**----- Start of picture text -----**
This year Last year
£ £
81,541 75,615
**----- End of picture text -----**
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## **11.2 Average head count in the year The parts of the charity in which the employees work**
**----- Start of picture text -----**
This year Last year
Number Number
Fundraising - -
Charitable Activities 12 8
Governance - -
Other - -
Total 12 8
**----- End of picture text -----**
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**Section C Notes to the accounts (cont) Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
|**_12.1 Please complete this note if a defined contribution pension_**
**Amount of contributions recognised in the SOFA as an expense**|**This year**
**Last year**
**£**
**£**
2,450
2,086
**_scheme is operated._**|
|---|---|
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|**Section C**
**Notes to the accounts**|**(cont)**|
|---|---|
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**
**Note 19**
**Debtors and prepayments**|**This year**
**Last year**
**£**
**£**
-
-
8,788
4,634|
||8,788
4,634|
|||
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**Section C Notes to the accounts**
## **(cont)**
**Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**20.1 Analysis of creditors**||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Amounts**|**falling due**||||**within**||
**Amounts falling due after**|||||
||||**one**||**year**||||**more than**|||**one year**||
|||**This year**|||**Last year**||||**This year**|||**Last year**||
|||**£**||||**£**|||**£**|||**£**||
|**Accruals for grants payable**|||-|||||-||-|||-|
|**Bank loans and overdrafts**|||-|||||-||-|||-|
|**Trade creditors**||10,356|||||4,506|||-|||-|
|**Payments received on account for contracts or**||||||||||||||
|**performance-related grants**|||-|||||-||-|||-|
|**Accruals and deferred income**||12,050||||103,376||||-|||-|
|**Taxation and social security**|||-|||||-||-|||-|
|**Other creditors**|||-|||||-||-|||-|
||**Total**|22,406||||107,882||||-|||-|
## **20.2 Deferred income**
|**20.2 Deferred income**||
|---|---|
|**Projects to be delivered 22/23**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**
**9,950**|**This year**
**Last year**
**£**
**£**
103,376
-
9,950
103,376
-
103,376
-
**Last year**
**103,376**|
||9,950
103,376|
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|**Section C**
**Notes to the accounts**|**(cont)**|
|---|---|
|**Note 24**
**Cash at bank and in hand**
**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
-
-
-
-
16,598
112,225
-
-
16,598
112,225|
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|**Section C**
**Notes to the accounts**
|**(cont)**|
|---|---|
|**Note 27**
**Charity funds**
**27.1 Details of material funds held and movements during the CURRENT reporting period**||
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and
brought Gains and carried
R or UR * Restrictions
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Core Services UR 8,977 108,443 (22,730) (91,710) 2,980
Course Delivery UR - 400 (400) - - -
Course Delivery R - 67,983 (159,693) 91,710 -
Outreach Work UR - 62,863 (62,863) - - -
Total Funds 8,977 239,689 - 245,686 - - 2,980
**----- End of picture text -----**
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**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.2 Details of material funds held and movements during the PREVIOUS reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure
below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted
funds
**----- End of picture text -----**
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Core Services UR 39,025 5,710 - 35,758 - - 8,977
Course Delivery R 33,071 98,027 - 131,098 - - -
Outreach Work UR - 37,983 - 37,983 - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 72,096 141,720 - 204,839 - - 8,977
**----- End of picture text -----**
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|**Section C**
**Notes to the accounts**
**(cont)**|
|---|
|**Note 28 Transactions with trustees and related parties**|
|**_If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes)_**|
|**_details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in_**|
|**_the box or "False" if there are transactions to report._**|
|**28.1 Trustee remuneration and benefits**|
|**This year**|
|**TRUE**
**None of the trustees have been paid any remuneration or received any other benefits from an**
**employment with their charity or a related entity (True or False)**|
|**Last year**|
|**None of the trustees have been paid any remuneration or received any other benefits from an**
**employment with their charity or a related entity (True or False)**
**TRUE**|
|**28.2 Trustees' expenses**
**_If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this_**
**_note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please_**
**_enter "False"._**|
|**No trustee expenses have been incurred (True or False)**
**_TRUE_**|
|**This year**
**_Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material_**
**_interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter_**
**_'true' in the box provided._**
**28.3 Transaction(s) with related parties**|
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**|
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## **Last year**
**There have been no related party transactions in the reporting period (True or False)** _**TRUE**_
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