New Avenues CIO 1160597
## **NEW AVENUES**
Annual Report and Statement of Accounts for the Year Ended 31[st] December 2020
Charitable Incorporated Organisation
Charity Number 1160597
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New Avenues CIO 1160597
## **CONTENTS**
|Legal and Administrative Information|2|
|---|---|
|Trustees Annual Report|3|
|Report from Dartford Food Bank|4|
|Report from Dartford Churches Winter Shelter|6|
|Receipts and Payments Accounts|11|
## **Legal and Administrative Information**
Start of Financial Year: 1st January 2020 End of Financial Year: 31st December 2020
Trustees at 31st December 2020, and who served during the year:
|Mr John Atkins|(Appointed 21stAugust 2018)|
|---|---|
|Mr Alistair Gregory|(Appointed 21stAugust 2018)|
|Mr Michael Smith|(Appointed 21stAugust 2018)|
|Rev Dr Bart Woodhouse|(Appointed 10thOctober 2020)|
Governing Document:
CIO - Foundation Registered 23 February 2015
Objects:
The prevention or relief of homelessness and poverty in such parts of Dartford, Kent, south east England or the United Kingdom as the trustees from time to time may think fit, by the provision of accommodation, advice, information, support, activities, grants, food, and other items and services to individuals in need by reason of poverty, homelessness or deprivation.
Registered Address:
Dartford Churches Winter Shelter, PO Box438, Dartford, DA1 9NJ
Bankers:
NatWest, Dartford Branch
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## **Trustees Annual Report for the Year Ended 31st December 2020**
The objects of the charity are set out on page 2 of this report. During 2020, these objectives were met by two projects – the Dartford Churches Winter Shelter and the Dartford Food Bank.
## **Organisational Structure**
The charity is run by the trustees with each project being overseen by a separate management group.
The ultimate controlling party of the CIO are the trustees acting together. No one party controls the entity.
## **Reserves**
As a policy, the trustees have considered the level of reserves that they wish to retain once the CIO is operating again, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. At present, no minimum level is required to be kept as there are no fixed costs that would be required to be met should income cease. Practically however reserves would be kept at least £1,000 to allow for cash flow timings to be adequately covered.
## **Financial Review**
During 2020, the Food Bank operated with 2 bank accounts. One was a dedicated account set up and managed by RCCG City of David (who host the Food Bank.) The finances of that account are not under the direct control of the Food Bank project and are therefore not included in this New Avenues submission. The second account is incorporated into the new Avenues account and is reported within this document.
The Trustees recognise that this is not an entirely satisfactory situation and are in ongoing discussions with the leaders of RCCG City of David to resolve this situation.
The accounts for the charity given at the end of this report therefore completely reflect the work of the Dartford Churches Winter Shelter project and partially reflect the work of the Dartford Churches Food Bank.
As required under charities law, the accounts have been submitted for Independent Examination and no errors or areas on concern or non-compliance were noted. The Independent Examiners checklist is appended to the end of this report.
## **Risks and internal Controls**
The trustees have currently identified no major risks within the charity. The trustees keep these under review and if any arose, suitable action would be taken, including the utilisation of professional advice if necessary.
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining a small working balance, combined with an annual review of the controls and over key financial systems will provide sufficient resources in the case of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
The charity exercises what are considered by the trustees to be adequate internal controls over all financial transactions, in proportion to the volume and size of its transactions.
## **Public Benefit**
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or aims that are for the public benefit. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
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## **2020**
This year proved to be a challenge for New Avenues, as it did for the rest of the world. Plans which were set up for the start of the year had to be rapidly amended as the UK moved into the first pandemic lockdown at the end of March.
We have been able to continue to fulfil the objectives of the charity through the hard work of the trustees, volunteers and the ongoing financial support from the local churches and Dartford Borough Council.
The table below summarises the income for 2020.
|Dartford Borough Council|£ 12,000|
|---|---|
|Dartford Borough Council|£ 7,000|
|MHCLG|£ 8,375|
|MHCLG|£ 10,000|
|YMCA|£ 1,425|
|Mr & Mrs Smith Trust|£ 3,000|
|Skipton Building Society|£ 1,000|
|West Kent Masons|£ 1,000|
|Dartford Girls Grammar||
|School|£ 44|
|_Church donations_|_£ 4,083_|
|_Individual donations_|£ 2,737|
|**Total**|**£ 50,664**|
Specifically for the Winter Shelter Specifically for the Food Bank
Grant awarded via DBC Grant applied for via Homeless Link 2019 rough sleeping campaign Grant directly applied for From their Community Giving Fund Donation
Donation from student fund-raising
Approved by the Trustees on 6[th] October 2021
Signed on their behalf by
Print Name: Michael Smith
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## **DARTFORD FOOD BANK - Report to end of 2020**
The Food Bank has now been operating for three years from RCCG City of David on Lowfield Street.
The Food Bank continues to be managed and operated entirely by a team of volunteers, under the leadership and management of Sue Waterman, assisted by Carole Philpot, Jane Howard, Sue and John Swaffer and many others.
Food is provided from a range of sources.
The following supermarkets have trolleys or boxes placed permanently in store where items can be donated, and these are collected weekly/fortnightly by members of the team:
- Sainsbury’s Dartford
- Asda Greenhithe
- Sainsbury’s Crayford
We receive regular donations from local churches, community groups and individuals, as well as some businesses. During the growing season, we have been blessed by local allotment growers donating their surplus produce.
Around Harvest and Christmas, we receive significant additional donations from schools, churches, and other groups, as well as increased in-store donations at the supermarkets.
While we are dependent on these boosted donations to get us through quieter months, we have struggled this year with the high volume of donations arriving in a short time frame, both from a lack of suitable storage/sorting space and volunteer availability to pick up donations and process them. Where there was a shortage of specific types of items, we were able to purchase these, using funds donated for this purpose.
At the start of 2020, we continued to operate as in past years, on Tuesday mornings for those without dependent children and on Thursday mornings for families.
At the end of March, however, the system had to be changed and the Food Bank moved outside to a partially covered area in the car park associated with RCCG City of David. The Food Bank was able to continue to operate in this way on Tuesday mornings, with safe operating procedures to ensure social distancing etc.
A team of volunteers established a delivery system on Thursday mornings, to ensure that those who were not able to access the Food Bank on Tuesday mornings.
The Food Bank saw up to 70 clients each Tuesday and, at its peak, were delivering to 30 families each week.
Prior to the pandemic, clients using the Food Bank were asked for proof of identity and proof of receipt of benefits, to demonstrate their eligibility. However, once the Food Bank moved outside these requirements were largely dropped primarily to ensure that no-one was excluded from the support.
Dartford Borough Council generously supported the work of the Food Bank with a grant of £7,000. After discussions within the team, it was agreed to use this money to support families struggling who were not necessarily accessing the Food Bank.
The local primary schools were contacted and asked to tell us how many families they felt would benefit from receiving Aldi vouchers from the Food Bank. We only required the number of families from each school and no personal details were passed to us. We then provided the number of vouchers to a contact at the school, and these were then passed on as required.
In total, 262 vouchers were issued to families in 20 primary schools in the Dartford Borough. The remaining vouchers were held be the Food bank manager and distributed to clients as she deemed appropriate.
The trustees are indebted to the hard work and dedication of the volunteers and the generosity of Dartford Borough Council.
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## **DARTFORD CHURCHES WINTER SHELTER PROJECT - Report to end of 2020**
Dartford Churches Winter Shelter first opened in 2014 and is a project aimed at helping homeless adults from Dartford to stay warm and safe during the cold winter nights, and to assist them with finding somewhere more permanent to live.
The shelter offered accommodation each night and provided each guest with a hot meal, light entertainment, companionship and a warm and comfortable place to sleep. Guests were also provided with breakfast in the morning.
Places were offered on a first come first served basis to homeless male and female adults aged 18 or over.
Additionally, the Shelter aimed to act as a bridge leading to more permanent accommodation for guests, by providing them with some stability before they moved into longer term accommodation through the active support of Dartford Borough Council (DBC) Housing Team, Porchlight and other agencies, to which guests were referred following arrival at the shelter. The shelter also served as a hub which guests used to access key statutory services, such as health care and welfare benefits.
The year started with the Shelter being provided at eight church venues over seven nights from 7pm to 8am.
|Sunday|NET Church|
|---|---|
|Monday|the evening meal was provided by the Salvation Army and overnight|
||accommodation and breakfast was provided by City of David RCCG|
|Tuesday|Christ Church|
|Wednesday|Spital Street Methodist Church|
|Thursday|St Edmund’s Church Living Well|
|Friday|St Vincent’s RC Church Hall|
|Saturday|Brent Methodist Church|
However, on 24[th] March, the decision was made that the shelter should close and the 7 guests who were using the shelter at that time were relocated into guest house accommodation, initially paid for by the project but Dartford Borough Council took over the costs at the beginning of April.
The project was managed by the (voluntary) Project Administrator with activities at each venue supervised by the church venue managers. The Administrator reported to the Shelter Steering Committee.
Following on from the experience of previous years, the Steering Group applied for a grant from The Mr & Mrs Smith and The Mount Trust to cover the cost of a paid overnight supervisor for the 3 months of the shelter operation.
The project continues to employ a Project Worker, working 30 hours per week. Because this employment started before the project became part of the New Avenues CIO, Christ Church Dartford continues to manage payroll, tax, national insurance and pension payments on behalf of the project. All costs, however, are provided from the shelter bank account and the employment had no financial impact on Christ Church and does not therefore feature in their financial returns.
The Project Worker again made a huge difference to the work with the guests, helping with setting up bank accounts, attending meetings and other activities.
Once again, the project received a grant from Dartford Borough Council. This year we were given £12,000 which covered most the routine running costs.
During the pandemic, the Project Worker continued to work with the Housing Team at Dartford Borough Council and with other organisations to prevent rough sleeping in Dartford by providing support as well as
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accommodation in guest houses in Dartford and Gravesend. At the of 2020, four of the guests who were in the shelter in March were still in guest accommodation, paid for by Dartford Borough Council.
In addition to the general funding provided by DBC, the government Ministry of Housing, Communities and Local Government (MHCLG) made grants available to charities and to local government to support the work against homelessness. As a result of this, the project received a grant of £8,375 via DBC and a further £10,000 via a direct application to MHCLG.
Although during the pandemic the work of the project has been restricted to the Project worker and Administrator, volunteers were drawn from the various churches in Dartford and the surrounding area and many individuals from the local community to enable the shelter to operate across the seven venues. A total of over 150 people volunteered, including the Church Venue Managers, with some volunteering at more than one venue.
Volunteer activity was co-ordinated and supervised by the Venue Managers at their individual church sites. Induction training for volunteers was delivered in the weeks prior to opening and all volunteers were provided with a Volunteer Handbook. Volunteers received health and safety inductions specific to the venue on their first shift. New volunteers recruited after opening received on-site training at their venue.
The Project is run by a steering group made up of members of interested churches, without whose enthusiasm and commitment, the project would not exist.
As at 1st June 2020, the Steering Group composed of:
|John Atkins|Steering Group Chairman|
|---|---|
|John Davis-Ashdown|Dartford Lions|
|Ed Dean|The Salvation Army|
|Sue Dean|The Salvation Army|
|Alistair Gregory|Dartford Community Church|
|Steve Ives|Project Worker, member of Christ church|
|Emmanuel Komolafe|City of David RCCG|
|Colin Machan|The Salvation Army|
|Mary Olowu|COSEC Sanctuary Of Hope|
|Elizabeth Harfleet|Spital St Methodist Church|
|Anna Pearce|Project Treasurer|
|Wendy Pemberton|Highfield Road Baptist Church|
|Peter Sansom|Venue Manager - Christ Church|
|Liz Segun-Kingsley|City of David RCCG|
|Michael Smith|Project Administrator, member of Christ church|
|John Wilson|Brent Methodist Church|
|Lorna Wilson|Brent Methodist Church|
|Steph Wood|Steering Group secretary, member of St Andrews URC|
|Bart Woodhouse|Ebbsfleet Community Church.|
We cannot say thank you enough to all those who support this project both financially and with their time and enthusiasm and expertise.
We believe that we are doing the work that God has called us to do and we are making a difference to the homeless in Dartford.
## **Guest Statistics for the period January to March 2020**
- 23 guests were registered during this period, with 18 using the shelter.
- The youngest guest was 18, the oldest was 62 and the average age was 39. (6 of the guests were over 50 years of age, which is a higher percentage than we have seen in previous years.)
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- Of the 18, one was female, and she was accommodated in a guest house rather than the church shelters.
- Of the 18, 9 were Polish, 8 were British and 1 was Romanian.
- During the 3 months, 3 guests had to be permanently banned from the shelter due to their behaviour.
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## New Avenues CIO 1160597
|||||||||
|---|---|---|---|---|---|---|---|
||**For the period**
**from**||01/01/20||**To**|||
|||||||||
|**Section A Receipts and payments**||||||||
|||||||||
|**A1 Receipts**|**Unrestricted**
**funds**
**to the**
**nearest £**
**1,409**
**9,450**
**20,375**
**-**||**Restricted**
**funds**
**to the**
**nearest £**
**-**
**-**
**10,000**
**8,670**|||||
|Personal Donations
Group / Church Donations
Grant / Corporate Donations
Food Bank|**1,409**||**-**||**-**||**1,409**|
||**9,450**||**-**||**-**||**9,450**|
||**20,375**||**10,000**||**-**||**30,375**|
||**-**||**8,670**||||**8,760**|
|Miscellaneous|**-**||**760**||**-**||**760**|
|**_Sub total_**_(Gross income for AR)_|**31,234**||**19,430**||**-**||**50,664**|
|||||||||
|**A2 Asset and investment sales,**|**(see table).**|||||||
||**-**||**-**||**-**||**-**|
|**_Sub total_**|**-**||**-**||**-**||**-**|
|**_Total receipts_**
**A3 Payments**|**31,234**
**20,095**
**3,171**
**-**
**5,360**
**-**
**28,626**|||||||
|Salary/NI|**20,095**|||||||
|Food / supplies for venues|**3,171**|||||||
|Hotels / Travel|**-**|||||||
|Other|**5,360**|||||||
|Food Bank|**-**|||||||
|**_Sub total_**|**28,626**|||||||
|||||||||
|**A4 Asset and investment purchases, (see table)**||||||||
||**-**||**-**|||||
|**_Sub total_**|**-**||**-**|||||
|**_Total payments_**
**_Net of receipts/(payments)_**
**A5 Transfers between funds**
**A6 Cash funds last year end**
**_Cash funds this year end_**|**28,626**
**2,608**
**-**
**11,409**
**14,017**|||||||
||**2,608**||**-13,698**|||||
||**-**||**-**|||||
||**11,409**||**20,314**|||||
||**14,017**||**6,616**|||||
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|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|||
|---|---|---|---|---|
||||||
||||||
|**Categories**
**B1 Cash funds**
**B2 Other monetary**
**assets**
**B3 Investment assets**
**B4 Assets retained for**
**the charity’s own use**
**B5 Liabilities**
Signed by one trustee
on behalf of all the
trustees|**Details**
Bank balance @ 31/12/20
**_Total cash funds_**
(agree balances with receipts
and payments account(s))
**Details**
**Details**
**Details**
**Details**
Signature|**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**14,017**
**6,616**
**-**
**-**
**14,017**
**6,616**
OK
OK
**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost**
**(optional)**
**-**
**Fund to which**
**asset belongs**
**Cost**
**(optional)**
**-**
**Fund to which**
**liability**
**relates**
**Amount**
**due**
**(optional)**
**-**
Print Name
Mr M D Smith||**Endowment**
**funds**
**to nearest £**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||OK|
|||||**Endowment**
**funds**
**to nearest £**|
|||||**-**|
|||||**Current**
**value**
**(optional)**|
|||||**-**|
|||||**Current**
**value**
**(optional)**|
|||||**-**|
|||||**When due**
**(optional)**|
||||||
||||||
|||||Date of
approval|
|||Mr M D Smith||05/10/2021|
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## **Independent examination of charity accounts checklist (CC32a)**
**----- Start of picture text -----**
The Directions and documentation Step Working
done? paper
reference
Direction 1: Check whether the charity is eligible to have an independent examination
Checked the charity audit threshold applying to the accounts to be Yes Over £25k but
reviewed less than £1m
Checked an audit is not required for any other reason Yes Gross assets
less than
£3.26m & gross
rev less than
£250k
Confirmed the charity is eligible for independent examination Yes See above
Confirmed the amount of the charity’s income to figure shown Yes 1 Income shown
the accounts (including any branches) and confirmed that income and as £50.6k.
assets are below the audit threshold or, if applicable, obtained a copy Checked 3 items
of the letter from the Commission approving an audit dispensation to entries on the
bank statement
Note 1
If the charity has one or more subsidiaries confirmed that group No subs
accounts are not required by law
If a charitable company checked that the audit exemption Yes Audit not
statement has been made required as
below thresholds
If applicable, rechecked the threshold calculation during the n/a
examination
If the charity’s income is more than £250,000 confirmed that n/a
the examiner is a member of one of the listed bodies
If applicable, informed the trustees that the charity is not n/a
eligible for an independent examination
If receipts and payments accounts have been prepared, Yes Checked that
checked that the charity’s gross income is less than £250,000 income =
and that it is not a company £50.6k. Not a
company
If receipts and payments accounts have been prepared, check Yes Cash business.
that there is no requirement to prepare accruals accounts in No accruals
the charity’s governing document or for any other reason accounting
required
If applicable, informed the trustees that the charity is not n/a
eligible to prepare receipts and payments accounts
Direction 2: Check for any conflict of interest that prevents the examiner from carrying
out their independent examination
Confirmed that there are no close personal relationships with the Yes none
trustees that compromise independence
**----- End of picture text -----**
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## New Avenues
|New Avenues|New Avenues|New Avenues||
|---|---|---|---|
|CIO 1160597||||
|Confirmed as having no the day to day involvement in the
administration of the charity|Yes||confirmed|
|If providing other services to the charity then confirmed that all
the criteria in Direction 2 necessary for independence are met|||n/a|
|Identified that there are no circumstances in the examiner’s
judgment that would reasonably lead to the perception that the examiner
is not independent|Yes||none|
|Considered whether sufficiently skilled to carry out the
examination and, where required, confirmed membership of a listed body|Yes||Yes (ACA)|
|If applicable, informed the trustees that you are not eligible to
carry out the independent examination|||n/a|
|**Direction 3: Record your independent examination**||||
|File of working papers prepared to document the work
undertaken (see the Direction for guidance on key working papers)||Yes|Yes|
|Evidence of appointment on file||Yes|Yes|
|If issued,letter of engagement signed bythe trustees on file|||n/a|
|Documentation of steps required byDirection 1 are all done||Yes|Yes|
|Documentation that steps required byDirection 2 are all done||Yes|Yes|
|Analytical review documented||Yes|Yes|
|Areas of concern identified and noted whether these were
resolved or if unresolved and significant have included them in
the examiner’s report|||n/a|
|Verification and vouching procedures undertaken and any
checks made are on file||Yes|Yes|
|Copyof approved accounts on file||Yes|Yes|
|Copyof trustees’ annual report on file|||tbc|
|Copies of information relied upon as part of the examination
are on file||Yes|Yes|
|If applicable,copies of written assurancesgiven|||n/a|
|Recorded the conclusions drawn as an outcome of the independent
examination that support the examiner’s report are on file||Yes|Note 9 -
recommendation|
|Recorded any matters of material significance about which a
report must be made direct to the Commission|||n/a|
|Recorded whether to exercise discretion and report on relevant
matters direct to the Commission|||n/a|
|**Direction 4: Plan your independent examination**||||
|Obtained an understanding of the charity’s constitution,
objectives, organisational structure, the funds managed, its activities
and accounting records and systems||Yes|**Note 2**|
|Planned specific examination procedures appropriate to the
circumstances of the charity||Yes|done|
|Reviewed whether any areas for improvement were advised to
the trustees in the previous year’s independent examiner’s report (or
audit report and management letter) and looked to see if any action
taken||Yes|This is the first
Independent
Examination due
to increased
income from
grants|
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Considered the financial risks identified and, where accruals accounts n/a
prepared, considered whether the trustees have evidence that shows
that the charity is a going concern
Noted any implications for the examiner’s report and for n/a
separate reporting to the Commission
The Directions and documentation Working
paper reference
Direction 5: Check that accounting records are kept to the required standard
Checked that accounting records have been kept are complete Note 7
and considered if they have been kept to the required standard
Asked the trustees about how they ensure the accounting records Note 7 – discussed with
are complete Treasurer
If corrections made or records created during the examination, n/a
the trustee approval for these has been sought and obtained
Asked the trustees if they carried out a review of the charity’s Recommend that this
internal financial controls in the year reported Examination Report is
circulated to all Trustees
Noted any implications for the examiner’s report and for n/a
separate reporting to the Commission
Direction 6: Check that the accounts are consistent with the accounting
records
Compared the accounts with the underlying accounting records Note 8
Checked some entries from the listing of transactions of Done. See notes below
income and expenditure to vouchers such as invoices, bank
statements, and receipts.
If applicable, confirmed that the trustees have taken the necessary steps to Reviewed and discussed
ensure that restricted or endowed funds are correctly reported in the with Treasurer and
confirm that treated
accounts
correctly
If additional checks were necessary, the evidence was found See notes
that showed the accounting record was complete, voucher present,
and both supported the entry in the accounts
Direction 7: If the accounts are prepared on an accruals basis and one or
more related party transactions took place the examiner must check if these
were properly disclosed in the notes to the accounts
Checked that the disclosures required by the SORP have been n/a
made and are complete
Considered whether there are any implications for the n/a
examiner’s report and reporting to the Commission
If receipts and payments accounts prepared and a related n/a
party transaction note was provided, then checked the note for any
implications for the examiner’s report
Direction 8: Check the reasonableness of the significant estimates and
judgments and accounting policies used in accounting for the types of fund
held and in the preparation of the accounts
**----- End of picture text -----**
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|New Avenues|New Avenues|
|---|---|
|CIO 1160597||
|Checked with the trustees that the separate funds of the charity
have been correctly accounted for and reported correctly in the accounts|n/a|
|Checked the reasonableness of any significant estimates or
judgments that have been made in preparing the accounts|n/a|
|Where accruals accounts are prepared, checked that the
accounting policies adopted are consistent with the SORP and are|n/a|
|Where accruals accounts are prepared, checked that the
accounts wereprepared on agoingconcern basis|n/a|
|Noted any implications for the examiner’s report and for
separate reportingto the Commission|n/a|
|**Direction 9: The examiner must check whether the trustees have considered**
**the financial circumstances of the charity at the end of the reporting period**
**and, if the accounts are prepared on an accruals basis, check whether the**
**trustees have made an assessment of the charity’s position as a going concern**
**when approving the accounts**||
|Asked the trustees whether they expect the charity to be able
to settle outstanding invoices, bills and commitments as and when they
fall due|n/a|
|Asked the trustees about the reserves policy and the adequacy
of the level of reserves held|n/a|
|Where accruals accounts are prepared, checked that the
trustees’ have made an assessment of going concern and that their
assessment is reasonable given the information available|n/a|
|Where accruals accounts are prepared, checked that the
SORP’s disclosures about going concern have been made|n/a|
|Noted any implications for the examiner’s report and for
separate reporting to the Commission|n/a|
|**Direction 10: Check the form and content of the accounts**||
|Where receipts and payments accounts have been prepared, checked
that the charity can lawfully prepare such accounts, that all the
accounting statements are present and that the funds of the charity are
correctly identified|See notes|
|Where accruals accounts are prepared, checked that they
comply with the SORP and applicable accounting standard|n/a|
|If the charity is a company, checked that the accounts also
comply with the applicable company law requirements|n/a|
|Noted any implications for the examiner’s report and for
separate reporting to the Commission|n/a|
|**Direction 11: Identify items from the analytical review of the accounts that need**
**to be followed up for further explanation or evidence**||
|Carried out an analytical review|See notes. No issues for
further investigation|
|The Directions and documentation|Working
paper reference|
|Following the analytical review, selected material items in the
accounts for further explanation or supportingevidence|Done. See notes|
|If the accounts could be materially misstated, additional checks
were undertaken and the examiner is satisfied that the item(s) identified were
satisfactorily explained and correctly included in the accounts|
No issues arisen|
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|New Avenues
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|---|---|
|Noted any implications for the examiner’s report and for
separate reporting to the Commission|n/a|
|**Direction 12: Compare the trustees’ annual report with the accounts**||
|Checked that any figure for reserves quoted in the trustees’
annual report is not materially inconsistent with the accounts|n/a|
|Compared the trustees’ annual report with the accounts for any
material inconsistency|None noted|
|Noted any implications for the examiner’s report and for
separate reporting to the Commission|None noted|
|**Direction 13: Write and sign the independent examination report**||
|Reviewed the conclusions from the independent examination|See recommendations|
|Considered whether the examination has identified a matter of
concern that should be reported in the examiner’s report|None identified|
|Checked that the examiner’s report covers all of the matters
required|No significant issues|
|If relying on the work of others in undertaking the independent
examination, the examiner is fully satisfied with their work and that work
has been fully documented|n/a|
|Signed and dated the examiner’s report|Nikki Gray2 July2021|
|Reported matters of material significance direct to the
Commission|n/a|
|Exercised discretion and reported relevant matters direct to the
Commission|n/a|
## **Record of Specific Work Undertaken by the Independent Examiner:**
1. Homeless Link Nat Lottery Grant - £10k – seen on bank statement Dartford BC grant - £8375 seen on bank statement Dartford BC grant - £12k seen on bank statement
2. 1 paid employee (Steve Ives) who liaises with homeless people and works at the shelters During Covid, guests are in B&B accommodation paid for by the charity Charity provides living expenses during Covid
- When guests attend shelters (pre-Covid) evening meal and breakfast provided
3. Review of Steve Ives invoices (checked 2 expense claims). S Ives will submit expense forms to Michael Smith (previous Treasurer, now overall administrator) with supporting receipts attached.
- a. £198.49 – reviewed and seen in bank a/c
- b. £143.10 - reviewed and seen in bank a/c
4. More recently, guests receive living allowances via bank transfer into their bank accounts to avoid the need for cash from Steve. More control over cash to guests.
5. Large expense reviewed £3487.70 on 4 January 2020 and verified on to bank statement. Various hotel costs and associated expenses.
6. Night Supervisor costs- Mango Solutions were providing an overnight Supervisor/Security – for safety/wellbeing reasons
- 5 March 2020 - £1512 – seen on bank statement and refs Inv number 57936
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New Avenues CIO 1160597
7. Accounting Records: Spreadsheet records kept listing all income and expenditure which is checked off to cash movements in bank a/c. Costs are then allocated to different expense types – often to ensure that restricted funding grants are spent correctly. For example, the Food Bank grant must be spent on provision of food. Michael Smith will ensure that expense claims are valid and supported with receipts.
When the Administrator (Michael Smith) incurs ad hoc expenses – e.g. Amazon, these are reviewed by the Treasurer, Anna Pearce.
8. Have reviewed and can see that total of restricted and unrestricted funds adds back to total income of £50,664
9. Recommendations:
- a. The Treasurer to submit the annual return to the Charities Commission to ensure it is a true and accurate reflection of the underlying accounting records
- b. The Treasurer to share this Examiners checklist/report with fellow trustees and to invite questions and comments
- c. The Treasurer to discuss with the Administrator PAYE and HMRC provisions to satisfy compliance and suitable record-keeping
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