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2021-03-31-accounts

Charity number: 1160513

CASSPLUS

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2021

INDEX:

Page:
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1
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2 to 12
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13
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14
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15
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16 to 21
-		 Contents:
Legal and Administrative Information;
Trustees’ Report;
Independent Examiner’s Report;
Statement of Financial Activities;
Balance Sheet;
Notes to the Financial Statements.

Oakleys - Accountants 91 Houndiscombe Road Plymouth PL4 6HB

Page 1

CASSPLUS

LEGAL AND ADMINISTRATIVE INFORMATION

Status Cassplus was registered as a charity on 16th
February 2015.
Charity Number 1160513
Principal Operating Address The Magistrates Court
St Andrews Street
Plymouth
Devon
PL1 2DP
Trustees Mary Anne McFarlane (Chair)
Dr Timothy Auburn (Deputy Chair)
Patricia Walker (Treasurer) JP
Dr Judy Hultgren JP
Dr Dan Gilling
Peter Hosegood JP
Michael Thomas JP
Kim Goffin
Accountants Oakleys Accountants
91 Houndiscombe Road
Plymouth
Devon
PL4 6HB

Page 2

CASSPLUS

TRUSTEES’ REPORT

The trustees’ present their annual report and the financial statements for the year ended 31st March 2021.

The purposes of the charity as set out in its governing document

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 but not exclusively people and members of their families in the UK who are at risk of or have been processed through the legal justice system. 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 misuse 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 education or skill attainment; relationship or family breakdown; poor housing (that is housing that does not meet basic habitual requirements); crime (either as a victim or offender rehabilitating into society).

The main activities undertaken in relation to those purposes during the year

CASSPLUS continues to deliver services to vulnerable people from Magistrates’ Court settings in Devon (Plymouth and Newton Abbot) and Cornwall (Truro and Bodmin). Front line teams of staff and volunteers provide advice, support and sign-posted referrals on a range of matters, as presented, via open-door access. We have maintained our contract to co-ordinate victims of crime in Cornwall, delivering co-ordinated referrals to consortium partners and the wider communities across the breadth of Cornwall.

Organisational structure

Organisational structure consists of a f/t CEO, responsible to the Board of Trustees; a p/t Operational Manager (appointed in Dec ’20); 3 court-based Co-ordinators (2xf/t and 1xp/t); 2 p/t Assistant Coordinators; a p/t Finance and Systems Administrator; p/t Administration Assistant (appointed in Dec ’20) and a contracted p/t Marketing Coordinator (currently not funded). In normal times, frontline staff would have been supported by a much larger team of volunteers, normally outnumbering staff by 4>1. This resource has been released during this period due to Covid-19 restrictions. Plymouth and Cornwall staff have received valuable support from 2[nd] year students on short term University Social Care placements.

Our CASSPLUS Vision is to help people who are at risk of offending or who have been through the Criminal Justice System for any reason (eg victims, offenders, family members) to get their lives back on track, minimise their risk of re-offending and restore their self-respect and dignity, so they can lead more fulfilling lives.

Page 3

CASSPLUS

TRUSTEES’ REPORT (CONTINUED)

Our CASSPLUS Mission is to provide a Court-based advice and support service, ‘accessible’ throughout the UK, providing relief and assistance to people and members of their families who are at risk or have been processed through the Criminal Justice System; giving them support, opportunities and the guidance they need to address their difficulties and put their lives back on track.

OBJECTS AND ACTIVITIES

With ‘offenders’ at the core of our delivery, our primary aim is to reduce the risk of reoffending and to help divert people from this pathway by providing interventions, motivations, mentoring and structured sign-posting. We have developed expertise in assisting clients to work out what problems are most troubling them and in providing effective support and referrals to partner services who are best placed in local communities to address these problems – whatever they are. We do not ‘diagnose’ or ‘prescribe’. We work with individuals to work out what is going to be most effective in sorting out the difficulties they are experiencing. We offer creative thinking and work flexibly with our client group because we use well trained and well-managed volunteers who have, over the years, helped to shape the organisation. We have a culture which actively encourages and involves ‘people with lived experience’ within our staff and volunteer teams. We offer drop-in, easy access to services.

Courts are our USP – there are few services delivering advice and support from court settings. We listen, understand, advise and support without judgement. We work with our clients to ensure they have the best chance of access to those services that they need and we ‘follow up’, for as long as needed, supporting and motivating them to improve their lives. We aim to help them help themselves and our motto is ‘ access to answers’.

Our access to a wide range of networks and encyclopaedic knowledge of agencies translates well within the changing landscape of Magistrates’ Courts. We are well placed to support people who are attending Courts for other matters, eg Tribunals, Family cases, County cases, because we are familiar with our environment and both understand and respect our place within it.

We are a strong advocate for partnership working and for third sector engagement with criminal justice agencies and find this encourages the very best outcomes for complex and hard to reach individuals.

Achievements and Performance

This year’s achievements and our ability to perform have been severely impacted, like so many organisations, by Covid-19.

All CASSPLUS staff shifted to home working from mid-March in tandem with court closures. Frontline services then resumed with reduced resources in mid-June/early July, after which we experienced more interruptions in October, which escalated into 2021 and, indeed, still continue.

Page 4

CASSPLUS

TRUSTEES’ REPORT (CONTINUED)

Continuous monitoring of performance has helped us to analyze client needs and our developing database is assisting in interrogation of that data.

Client numbers in this financial period have reduced significantly and represent approximately a 33% reduction of our standard turnover. (see below – table A)

----- Start of picture text -----
CASSPLUS Client Statistics for period April 2020 - March 2021
800
750
700 710
650
600
550 Plymouth
500
Cornwall
450 458
400 Newton Abbot
350
300 Overall Totals
250
225
200
150 160 145 170 170 155
100 95 95 108 97
50 44 46 44
0 21 2921 29 18
Quarter 1 Quarter 2 Quarter 3 Quarter 4 Location
Totals
----- End of picture text -----

Though numbers have reduced in this period, we have monitored the presentation of clients and have experienced common themes across all sites.

Courts have either closed or severely reduced their listings and the delays in court cases have both escalated client crisis and their related need and increased levels of anxieties/mental ill health for those already deemed vulnerable.

We have seen escalated need for victims, with spikes in DA and Neighbourhood issues during lockdown; again, increasing our need to intensify contact and pastoral support to those who have experienced reduced access to frontline community resources (Victim Care contract - Cornwall).

Whilst there is no ‘typical’ CASSPLUS client, we know they have limited abilities to use technology and so have required more support to ‘virtually’ attend court hearings (both family as well as CJ cases) as well as virtual meetings with frontline providers eg DWP, Housing, etc. Such meetings were not easy to conduct during the first period of lockdown, but, as and when we have been able to safely reinstate frontline services, we have responded to those in most need of face-to-face support by being in the same shared space for those ‘virtual’ meetings/hearings ie CASSPLUS offices.

‘I would have just gone into meltdown without you being here with me’ – client dealing with DWP via facetime.

Page 5

CASSPLUS

TRUSTEES’ REPORT (CONTINUED)

In the context of courts and the interruptions to the provision of Justice in this period, we are proud of what we have achieved in the face of Covid-19.

The following graphs show the client breakdown of activities across all sites and reflects the complexity of CASSPLUS client issues. Each client presents with an average 3.4 issues/problems (CREST evaluation). A huge amount of advice and support is provided by frontline teams which normally consist of staff working alongside a much larger (4>1) team of volunteers, all of whom have been absent in this period because of distancing measures at courts. CASSPLUS has referred to 223 separate agencies in this period for issues relating to homelessness, debt, benefits, ETE, DA, MH, substances, etc. Most clients (est 80%) present with a level of mental ill heath which impacts their abilities to manage CJ and other pathways.

----- Start of picture text -----
Plymouth Raised/Referrals outwards &
Cassplus advice & support
Issues raised
1602 1089
Referrals outwards
Cassplus Advice &
Support
678
----- End of picture text -----

Page 6

CASSPLUS

TRUSTEES’ REPORT (CONTINUED)

Whilst Table A shows the numbers of assessed/coordinated clients, the following (Table B) shows the number of clients who received Brief Interventions – short pieces of work produced on the day of court and for which we do not collect detailed data (including client names, addresses, etc). Qtrs 1 and 4 reflect full lockdown periods where we could not attend court buildings, with a brief return where restrictions were relaxed in qtrs. 2 and 3, but it should be noted with vastly reduced numbers of defendants attending hearings and with almost no option for us to attend courtrooms, as we normally would.

Brief Interventions by Location, April 2020 - March 2021

----- Start of picture text -----
80
73
70
60 Plymouth
Cornwall
50
40 34 37 34 Newton Abbot
30
23
20 16
10
10 4 7 4
2 2
0 0 0
0
Quarter 1 Quarter 2 Quarter 3 Quarter 4 Location Totals
----- End of picture text -----

Whilst the impact of Covid-19 has affected client turnover and presentation, we have developed internal resources and projects.

Short term Covid grants have sustained core costs which are consistently applied to staff roles. Our human resources, whether staff or volunteers, are our most critical asset – even more so in this period where we have had a forced exclusion of volunteers. We have created a new Operational Manager post and strengthened Administration support. Both roles support backroom functions across Devon and Cornwall and have been funded from December ’20.

We are also building our marketing and fundraising strategy; currently being creatively and enthusiastically developed through existing staff roles. Social media connectivity is improving alongside our increased understanding of website reach.

We are proud to have seen past volunteers move into the job market in local communities. We have created a strong track record for training and up-skilling volunteers into paid activities, both inside and outside the organisation, feeding frontline professionals into Police, Prisons, Probation, Social Care, Housing, Substance Misuse settings, etc across area.

‘Working at CASSPLUS definitely helped me to get this job – and the job interview training helped with my confidence in the (Prison) interview, too’ – CASSPLUS volunteer transitioning from Criminology studies into employment at HMP Exeter). We have bought two Pro Zoom licenses and have creatively delivered remote training to a cohort of new volunteers (Autumn ’20), keeping them engaged with further online training in preparation for their eventual attendance at courts in ’21.

Page 7

CASSPLUS

TRUSTEES’ REPORT (CONTINUED)

Frontline staff are carrying heavy workloads without the benefits of volunteers, but we have been able to continue our offer for student placements; one in Plymouth and one in Cornwall. They have been a critical resource in the absence of volunteers during this period.

Our use of Zoom will continue – one of the positives to come out of remote working! It has helped us to ‘connect’ as a team under lockdown, even for ‘social’ events, so important to staff wellbeing and how we have looked after ourselves at this time. It has also helped us to ‘reach’ local partners, but also those national and even international conversations relating to our work. It has increased networks and involved us in wider cross sector conversations.

Staff morale has been generally positive and a short-term return to onsite working between July and November helped us to temporarily re-connect and revive our energies. Returning to lockdown measures in January was disappointing but we have continued to support each other and have held virtual ‘socials’ outside of working hours to simply ‘laugh’ and enjoy each other’s company!

The impact of Covid-19 has varied as we have transitioned through each phase. We have been monitoring activities on a weekly basis, including how we are feeling and how clients are telling us they are feeling. Sharing these conversations with local partners has helped us to understand the landscape we work in and to maintain positivity and good humour, whilst we have been working so remotely from each other, but we all crave the frontline contact that we know will provide the best environment for both clients and ourselves. CASSPLUS has always applied a flexible approach to workforce and will shape future services according to what we have learned in this period, but our frontline response to clients remains a priority.

Fundraising and Activities

We have increased our attention to marketing/fundraising in this period due to a dedicated role, but only at a very low level. New staff recruited in this period have brought new skills that they have enthusiastically applied alongside their day-to day tasks. We have identified a need to develop our marketing/fundraising strategy in the next financial period; supported by our independent organisation review. Our next steps to develop CASSPLUS staff resources will be directed at a dedicated role to drive this work and also for attracting professional bid-writing to support the CEO.

We have entered a period of evaluation, being conducted by CREST, but know that we will experience difficulties and challenges to this with the onset of Covid-19 which has severely impacted courts and CASSPLUS services (client turnover and frontline resources).

We self-funded an external Organisational Review in this period, which has helped us to assess and identify next steps for strategic development of the charity. This was timed with our 5 year Anniversary and gave interesting and valuable insight through an external, independent lens. It has helped us to cement our thinking on a range of issues; staff development, internal structure, succession planning, new roles for staff and volunteers, priorities and HR development. It has also created new links with external consultants and creative management training programmes.

Page 8

CASSPLUS

TRUSTEES’ REPORT (CONTINUED)

We have developed our programme of wellbeing support for staff and volunteers by taking out membership of the Employee Assist Programme to support internal supervision mechanisms. We also negotiated inclusion of a partner agency, to make best use of this offer, and will monitor its use throughout 2021. It may be an interesting exercise! Frontline staff are exposed to vicarious trauma on a daily basis, but they are extremely resilient, often viewing each day, and each client, as ‘normal’. We recognise a duty to frontline teams who must be supported in this frontline environment of trauma.

The difference the charity’s performance has made to the beneficiaries of the charity

It is important to note the ‘unique’ nature of CASSPLUS and our setting. 75% of people attending Magistrates’ Courts will receive a fine or a conditional discharge. Many are processed through the courts without access to a solicitor and therefore no opportunity to address their offending behaviour or its underlying cause. CASSPLUS supports low level offenders in a range of ways and is plugging a significant gap in low level offender working;

Page 9

CASSPLUS

TRUSTEES’ REPORT (CONTINUED)

We collect a wide range of qualitative and quantitative data but measuring change for our level of offender work is still difficult. Our development of a bespoke database is helping us to better capture, interrogate and report our data and we have, in this period, entered into an external evaluation project (collaborating with Centre for Justice Innovation and CREST). Past evaluations have shown that we are delivering effective interventions and operating a cost-effective model, but we are challenging ourselves to delve into the granular detail of re-offending and wellbeing and to measure the difference we are making to people’s lives and to communities at large. It is frustrating that Covid-19 has impacted standard operations, especially with staff working away from the coalface and without its volunteer team, but there is still much to learn – including the impact of Covid itself. Evaluation work will continue through 2021 and into 2022.

CASSPLUS regular constructs case studies which we share across all networks. We take testimonials from clients and partner agencies to evaluate our own performance – they tell us that we are improving clients’ lives. We also know that clients re-engage with us when they hit another crisis - they are ‘learning’ to engage with our (and their!) approach to earlier intervention. ‘I came back ‘cos you were really helpful last time’ – returning client. We also know that we get referrals by ‘word of mouth’ from clients who are spreading the word that we are at court.

Our knowledge of court process and of our court-based partners makes us a valuable resource to those attending Tribunals and Family court hearings. We help people to prepare and complete paperwork, provide valuable emotional support when they are in the courtroom (this year via Zoom) and then help them to understand what has happened when they leave hearings. Clients tell us all the time that they “would not have coped without our support”

The degree to which the achievements and performance during the year has benefited the wider society

In supporting vulnerable clients this year, we have improved pathways to services, including housing and homelessness, substance misuse, debt and benefits, health and mental health, education and employment, etc to help improve health and wellbeing, reduce the risk of reoffending and to prevent social exclusion. Referrals also come back into us from those same partners when their clients require court support, improving networks across area.

We constantly network our localities to ensure that we are up to date with changing projects, services and options for client referral pathways, especially critical in this last year when services have been so affected. Though we are viewed as a criminal justice service, we operate across sectors and attend health, mental health and local authority strategic meetings as well as criminal justice forums. We are passionate about our work, our unique setting and our clients and are happy to represent and promote the VCSE sector when working alongside public sector colleagues.

Page 10

CASSPLUS

TRUSTEES’ REPORT (CONTINUED)

CASSPLUS has a strong record of volunteer recruitment, training and development. This has been severely affected by Covid-19. Due to social distancing measures, which still continue, we have been restricted in this element of operations. It has reduced our ability to draw from local communities, offer court-based placements, reach the numbers of clients that we usually service and develop volunteers into work opportunities. We are committed to volunteers as a valuable resource and have shifted to using Zoom for interviewing and training sessions (improving our own technical skills) and will be navigating a phased return of volunteers to courts as soon as we are able.

We are a strong advocate for courts and the crossover between the ‘labels’ that are applied to those caught within Justice systems. Our work with Victims has escalated in this last year – greatly affected by Covid and for victims who have been even more isolated and victimised in their communities. Likewise, we are experiencing escalated referrals for Witnesses, with anxieties raised due to court delays – all issues that mirror what we see from offenders and their families!

We are well-placed to compare and contrast good practice across geographic and Local Authority borders and able to contribute to development and innovation alongside partners, many of whom are better resourced and funded than ourselves. In the context of CJ, CASSPLUS has a strong voice amongst partners operating across area.

We are working, through our partnership with CJI, towards extending our working model to new sites. We held a virtual event in December to encourage expressions of interest from new partners across England. Conversations will continue throughout 2021.

The methods used to recruit and appoint new charity trustees

Online forums, social media and networks have been helpful in recruiting both staff and Trustees this year. A Board review has been implemented, with Board members vacating their posts to encourage new recruitment, moving across roles to build knowledge and experience and we have recruited through more diverse routes. We actively encourage Associate roles on our Board so that we can access specialist support when required.

Meetings are held quarterly.

Policies and procedures for induction and training of Trustees

Trustee related matters are addressed in the organisation Governing Document and Constitution. A general review of the Board was conducted in this year by the Board of Trustees Chair. We utilise the Charity Commission website when required and keep this platform updated on changes.

Page 11

CASSPLUS

TRUSTEES’ REPORT (CONTINUED)

Policies on reserves

CASSPLUS remains heavily reliant on a grant-giving charity. Reserves are being built as a result of careful management of finances across projects and due to year-on-year accumulation. Our Victim work is on an ‘engagement fee’ basis and reserves are built because we do not allocate full cost recovery to this project. Our core funders are critically important to us and we work closely and transparently with them to protect reserves and reduce any risk to operations.

Plans for the future

CASSPLUS remains a model of good practice in our field. HMCTS and local criminal justice partners are supportive of CASS services at new court sites when we are able to attract the relevant funds.

Statement of Trustees’ Responsibilities

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP 2015.

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to:

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

Page 12

CASSPLUS

TRUSTEES’ REPORT (CONTINUED)

The Trustees are also responsible for maintain adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity’s transactions and enable them to ensure that the financial statements comply with regulations made under the charity legislation. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 13

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES’ OF CASSPLUS

We report on the accounts of the company for the year ended 31st March 2021, which are set out on pages 14 to 21.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and an independent examination is required.

Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to examine the accounts under section 145 of the 2011 Act, to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act and to state whether particular matters have come to our attention.

Basis of independent examiner’s report

Our examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

Page 14

CASSPLUS STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2021

Incoming resources:
Voluntary income
Revenue grants
Other activities
Total incoming resources
Resources expended:
Charitable activities
Governance costs
Total resources expended
Net incoming resources for the year
Other recognised gains
Net movement in funds
Adjustment to funds
Total funds brought forward
Total funds carried forward		 Unrestricted Restricted 2021
2020
Notes£
£
£
£
2
1,985
-
1,985
2,181
3
20,154 194,654 214,808 171,369
4
33
3,379
3,412
210
----------
----------
----------
----------
22,172 198,033 220,205 173,760
----------
----------
----------
----------
5
28,161 161,664 189,825 184,743
6
49
1,316
1,365
1,201
----------
----------
----------
----------
28,210 162,980 191,190 185,944
----------
----------
----------
----------
(6,038)
35,053
29,015 (12,184)
-
-
-
-
----------
----------
----------
----------
(6,038)
35,053
29,015 (12,184)
8,368
(8,368)
-
-
82,629
26,409 109,038 121,222
----------
----------
----------
----------
84,959
53,094 138,053 109,038
====== ====== ====== ======

Page 15

CASSPLUS BALANCE SHEET AS AT 31ST MARCH 2021

FIXED ASSETS:
Tangible assets
CURRENT ASSETS:
Cash at bank and in hand
CREDITORS:
Amounts falling due
within one year
NET CURRENT ASSETS
NET ASSETS
FUNDS:
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2021
2020
Notes
£
£
£
£
11
1,753
2,146
137,200
107,792
-----------
-----------
12
(900)
(900)
-----------
-----------
136,300
106,892
------------
------------
138,053
109,038
=======
=======
14
84,959
82,629
14
53,094
26,409
------------
------------
138,053
109,038
=======
=======

The trustees’ acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

Page 16

CASSPLUS NOTES TO THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES:

(a) Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) and the Statement of Recommended Practice: Accounting and Reporting by Charities (effective in January 2015).

(b) Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable.

(c) Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, as is reported as part of the expenditure to which it relates.

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

Governance costs are incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements.

(d) Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Office equipment

2. VOLUNTARY INCOME:

Unrestricted Restricted 2021 2020
£ £ £ £
Donations 1,985 - 1,985 2,181
===== ====== ====== =====

Page 17

CASSPLUS NOTES TO THE FINANCIAL STATEMENTS

3. INCOMING RESOURCES FROM REVENUE GRANTS:

INCOMING RESOURCES FROM
REVENUE GRANTS:		 INCOMING RESOURCES FROM
REVENUE GRANTS:
Unrestricted Restricted 2021 2020
£ £ £ £
Acts435 - 1,745 1,745 -
CLINKS - 5,000 5,000 -
Cornwall Community Foundation
-		 8,000 8,000 250
Devon Community Foundation - 4,967 4,967 7,200
Hadley Trust - 96,000 96,000 94,050
Konnect Cornwall 50 - 50 6,900
Lloyds Foundation - - - 135
OPCC 32,600 32,600 32,600
Plymouth VCSE - - - 10,000
Social Enterprise - 10,114 10,114 -
SSC VS Contract 20,104 - 20,104 20,234
Tudor Trust - 32,000 32,000 -
Volunteer Sector MH - 4,228 4,228 -
--------- ---------- ---------- ----------
20,154 194,654 214,808 171,369
===== ====== ====== ======

4. INCOMING RESOURCES FROM OTHER ACTIVITIES:

INCOMING RESOURCES FROM
OTHER ACTIVITIES:		 INCOMING RESOURCES FROM
OTHER ACTIVITIES:
Unrestricted Restricted 2021 2020
£ £ £ £
Other income - 3,343 3,343 -
Bank interest 33 36 69 210
---------- ---------- ---------- ----------
33 3,379 3,412 210
====== ====== ====== ======
COSTS OF CHARITABLE ACTIVITIES:
Unrestricted Restricted 2021 2020
£ £ £ £
Wages 20,811 132,830 153,641 151,157
Pensions costs 1,007 6,838 7,845 7,138
Travel and subsistence 161 3,875 4,036 10,572
Welfare and events 29 1,719 1,748 247
Insurance - 2,408 2,408 868
Marketing and advertising - 73 73 1,006
Telephone 399 4,515 4,914 4,299
Computer and office expenses 411 4,102 4,513 2,990
Printing, postage and stationery
-		 336 336 1,276
Training costs - 2,318 2,318 1,724
Sundry expenses - 296 296 911
Professional and membership fees 5,302 1,742 7,044 1,780
Bank charges - 69 69 60
Depreciation 41 543 584 715
---------- ---------- ---------- ----------
28,161 161,664 189,825 184,743
====== ====== ====== ======

5. COSTS OF CHARITABLE ACTIVITIES:

Page 18

CASSPLUS NOTES TO THE FINANCIAL STATEMENTS

6. GOVERNANCE COSTS:

2021 2020
£ £
Accountancy 1,330 1,166
Professional fees 35 35
----------- -----------
1,365 1,201
====== ======

7. TAXATION:

The charity’s activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. According, there is no taxation charge in these accounts.

8. EMPLOYEES:

Employment costs

Employment costs
2021 2020
£ £
Wages 153,641 151,157
Pensions costs 7,845 7,138
------------ ----------
161,486 158,295
======= ======

No employee received emoluments of more than £60,000.

Number of employees

The average number of employees during the year was 9.

9. PENSION COSTS:

The charity operates a defined contribution pension scheme, the costs of which are shown above.

10. TRUSTEES’ EMOLUMENTS:

No trustees’ received any emoluments during the year.

Page 19

CASSPLUS NOTES TO THE FINANCIAL STATEMENTS

11. TANGIBLE FIXED ASSETS:

Cost:
At 1st April 2020
Additions
Disposals
At 31st March 2021
Depreciation:
At 1st April 2020
Charge for the year
Disposals
At 31st March 2021
Net book value:
At 31st March 2021
At 1st April 2020		 Office
Equipment
£
6,281
191
-
----------
-
6,472
----------
-
4,135
584
-
----------
-
4,719
----------
-
1,753
======
=
2,146
======
=		 TOTAL
£
6,281
191
-
---------
6,472
---------
4,135
584
-
---------
4,719
---------
1,753
=====
2,146
=====

12. CREDITORS: Amounts falling due within one year:

Accruals
=		 2021
£
900
====
=		 2020
£
900
====

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS:

Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Fund balances at 31st March
2021 represented by:
Tangible fixed assets 123 1,630 1,753
Current assets 84,836 52,364 137,200
Current liabilities - (900) (900)
---------- ---------- ----------
84,959 53,094 138,053
====== ====== ======

Page 20

CASSPLUS NOTES TO THE FINANCIAL STATEMENTS

14. MOVEMENT IN FUNDS:

Unrestricted funds

Unrestricted funds
Transfer
At Incoming Outgoing To General At
01.04.20 Resources Resources Funds 31.03.21
£ £ £ £ £
General funds 82,629 22,172 (28,210) 8,368 84,959
===== ====== ====== ====== ======

Restricted funds

Restricted funds
Transfer
At Incoming Outgoing From General At
01.04.20 Resources Resources Funds 31.03.21
£ £ £ £ £
Restricted funds 26,409 198,033 (162,980) (8,368) 53,094
===== ====== ====== ====== ======

15. DETAILED MOVEMENT IN FUNDS:

Unrestricted funds

Transfers
Brought Incoming Outgoing Between Carried
Forward Resources Resources Funds Forward
£ £ £ £ £
Donations 1,295 1,985 (3,241) - 39
Konnect Cornwall - 52 (4,312) 5,880 1,620
Reserves 76,019 29 (5,291) 7,803 78,560
SSC VS Contract 5,315 20,106 (15,366) (5,315) 4,740
--------- ---------- ---------- ---------- ----------
82,629 22,172 (28,210) 8,368 84,959
===== ====== ====== ====== ======

Page 21

CASSPLUS NOTES TO THE FINANCIAL STATEMENTS

15. DETAILED MOVEMENT IN FUNDS CONTINUED:

Restricted funds

Restricted funds
Transfers
Brought Incoming Outgoing Between Carried
Forward Resources Resources Funds Forward
£ £ £ £ £
Acts435 - 1,745 (1,718) - 27
CLINKS - 5,000 (4,156) - 844
Cornwall Community
Foundation 94 8,001 (7,773) - 322
Devon Community
Foundation 3,662 4,968 (5,245) - 3,385
Hadley Trust - 96,021 (99,044) 3,023 -
Konnect Cornwall 5,880 - - (5,880) -
Lloyds Foundation - - (54) 54 -
OPCC 5,565 32,606 (21,970) (5,565) 10,636
Plymouth VCSE 11,208 3,348 (8,182) - 6,374
Social Enterprise - 10,115 (5,962) - 4,153
Tudor Trust - 32,001 (7,184) - 24,817
Volunteer Sector MH - 4,228 (1,692) - 2,536
--------- ---------- ---------- ---------- ----------
26,409 198,033 (162,980) (8,368) 53,094
===== ====== ====== ====== ======