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2022-06-30-accounts

Supporting & Facilitating Small Charities & Voluntary Organisations Registered Charitable Incorporated Organisation, No: 1161963

Trustees’ Annual Report & Statement of Financial Activity for the Year Ended 30 June 2022

Trustees

Daniela Amasanti De Bono

Herakles Koumoullos Brian Seaton Pauline Seaton William Taylor

Small Charity Support: Trustees’ Annual Report & Financial Statements

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Supporting & Facilitating Small Charities & Voluntary Organisations

Trustees’ Annual Report & Statement of Financial Activity for the Year Ended 30 June 2022

Contents

Contents Contents
1 Charitable Activities .................................................................................... 3
1.1. Accounting Issues for Small Charities ............................................................... 3
1.2. Website ............................................................................................................. 5
1.3. Governance & Management Support ............................................................... 5
1.4. Guidance Literature .......................................................................................... 6
1.5. Managing the Money Made Easy ...................................................................... 8
1.6. Independent Examination of Charity Accounts ................................................ 8
1.7. Legal Issues ........................................................................................................ 8
1.8. Impact of the Covid-19 Virus Pandemic ............................................................ 9
2 Achievements & Performance ..................................................................... 9
2.1. How the Public Have Benefitted. ...................................................................... 9
2.2. Contributing to Activities Run by Other Organisations ..................................... 9
2.3. Trustee Development...................................................................................... 10
3 Financial Review ........................................................................................ 10
3.1. Policy on Reserves ........................................................................................... 10
3.2. Details of Any Funds Materially in Deficit ....................................................... 11
3.3. Principal Sources of Funding and Outgoings ................................................... 11
3.4. Remuneration of Trustees .............................................................................. 12
3.5. Financial Status ............................................................................................... 12
3.6. Statutory Statements on Liabilities ................................................................. 12
4 Reference and Administration Details ........................................................ 12
4.1. Charity Name & Registration .......................................................................... 12
4.2. Charity’s Address ............................................................................................. 12
4.3. Names of the Trustees Who Manage the Charity ........................................... 12
4.4. Names of Advisors & Senior Members of Staff ............................................... 12
4.5. Bank ................................................................................................................. 12
5 Structure, Governance & Management ...................................................... 13
5.1. Type of Governing Document ......................................................................... 13
5.2. Charitable Objects ........................................................................................... 13
5.3. Statutory Declaration ...................................................................................... 13
5.4. Trustee Selection Methods ............................................................................. 13
6 Statement of Financial Activity .................................................................. 14
6.1. Independent Examiner’s Report on the Accounts .......................................... 14
6.2. Receipts & Payments Accounts for the Financial Year Ended 30-Jun-22........ 15
6.3. Notes to the Accounts ..................................................................................... 17
7 Comments by Users of Small Charity Support’s Services ............................. 18

Small Charity Support: Trustees’ Annual Report & Financial Statements

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Trustees Annual Re ort & Statement of Financial Activit p y

This Trustees’ Annual Report contains references to numerous other documents. Text in blue and underlined incorporates a link to the document being referred to.

1 Charitable Activities

1.1. Accounting Issues for Small Charities

During the year the Principal Trustee continued to do reviews of the financial reporting requirements and standards for the charity sector – and, in particular those for “smaller” charities.

Some of the reviews were carried out in collaboration with the Association of Charity Independent Examiners.

As a result of those reviews some of the Small Charity Support guidance was updated to meet more effectively the needs of the typical non-accountant volunteer trustees of “small” charities.

1.1.1. How small is “small” ?

A constantly recurring issue which shapes the activities of Small Charity Support is that of “what, exactly, is a ‘small’ charity?”

Larger charities – by virtue of their size, public advertising, fund-raising campaigns, and (occasionally) misdemeanours – more readily attract public attention. So it is not surprising that there is a natural perception that most charities are run by a team of paid administrators and fundraisers who do all the dayto-day work of the charity.

This has created a “One Size Fits All” approach – ie: the content and focus of much of the guidance and training materials for the sector are clearly written for charities with “large” enough incomes to be able to employ professional management staff.

Indeed, many of the larger umbrella organisations – eg: the NCVO, FSI, Charity Finance Group – categorise as “small” the 95% of charities with annual incomes less than £1M

Small Charity Support takes a different (and, in its view, more pragmatic) view and identifies ”small” charities as those typically run – often “hands on” as “head cooks and bottle washers” – by their unpaid volunteer trustees in their spare time, supported by their other volunteers and, perhaps, some part-time paid administrative staff. But even that criterion identifies the significant 86% majority of charities with annual incomes of less than ca. £250K, regardless of whether they are incorporated or unincorporated.

” “ ” This issue is reviewed in more detail in the Small Charity Support’s report How Small is Small .

1.1.2. Between the Devil and the Deep Blue Sea

“Cash” accounting { cosmetically renamed “Receipts & Payments” accounting for the charity sector } was introduced in the commercial sector to mitigate the problems encountered by small unincorporated businesses. When using Accruals reporting, such businesses were having to pay corporation tax and/or VAT to HM Revenue & Customs from their own pockets because they had not yet received the financial payment from their customers/clients.

But most small charities are not subject to corporation tax (because they don’t make “profits”) and are exempt from VAT. “Cash” (Receipts & Payments) accounting for small charities is, therefore, a solution to problems that “small” charities don’t have.

But worse, it also creates problems that they don’t need.

“Cash”(R&P) accounting is widely disdained as being incapable of producing an authoritative “True and Fair View” of an organisation’s financial status.

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That is extraordinary given the Charity Commission’s annual reviews of public trust in charities consistently report that a top priority of the public is that “a high proportion of charities’ money is used for charitable activity” while, at the same time reporting that “the greatest area of doubt is still around whether a high proportion of money reaches intended beneficiaries“ !

Small Charity Support proposes that a MUCH more appropriate solution would be to introduce a scheme for “abridged” financial reporting for smaller charities.

1.1.3. Not Fit for Purpose

Last year’s Trustees’ Annual Report (for the financial period July’20 – June’21) made the case that the current financial reporting standards for charities – Accruals (FRS-102 + SORP) and Receipts & Payments (“Cash”) – are Not Fit for Purpose.

It seems that:

The full justification for that assessment can also be downloaded from the ” Charity Thoughts ” page of the Small Charity Support website.

1.1.4. “Small is Beautiful” – A Pragmatic Alternative

Inspired by E.Schumacher’s 1960s iconic book, “Small is Beautiful: Economics as if People Mattered”, and Kate Raworth’s more recent “Doughnut Economics: Seven Ways to Think Like a 21[st] Century Economist”, Small Charity Support’s “Small is Beautiful” approach shuns the notion that “the bigger, wealthier and more complicated you are the better you are”.

During the year Small Charity Support has continued to:

For further details see the Small Charity Support website page “ Managing the Money Made Easy ”.

1.1.5. Financial Advisors & Independent Examiners

Evidence of “…the unintended and harmful consequences - … of shoe horning charities into regulation and legislation for the for profit world… “ has long been clear from the Charity Commissions own reviews of charity accounts.

Small Charity Support, in collaboration with the ACIE, has been undertaking similar, but more detailed, reviews of more recent small charity annual accounts downloaded from the online Register of Charities. Those reviews are still ongoing at the time of this Trustees’ Annual Report, but the preliminary findings are similar to the Charity Commission’s findings in 2019.

If so many professional accountants can’t get it right, what further evidence is needed that the current “accounting” ( ie: financial reporting) standards for the charity sector are Not Fit for

Purpose ? and particularly for the significant majority of “smaller” charities, typically run and managed by non-accountant trustees in their spare time as unpaid volunteers ? !

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– The Charity Commission’s guidance – CC31 Independent Examination of Charity Accounts Guidance for Trustees – encourages trustees to “…ask professional examiners, to provide proof of membership of one of the professional bodies listed in the appendix and that they meet that body’s requirements for acting as an independent examiner” .

In July 21 the Principal Trustee wrote to the enquiries desks of the ICAEW and the ACCA asking “… what evidence should be requested from members that they meet the additional requirements to present themselves as ‘qualified’ to undertake the preparation and/or independent examination of charities' accounts in accordance with Charity Commission guidance.

At the date of this report, no coherent response has yet been received from either body.

Small Charity Support has therefore revised its guidance leaflet on “Choosing an Independent Examiner”, outlining the issues of which the non-accountant trustees of small charities should be aware.

1.2. Website

Small Charity Support’s website – www.smallcharitysupport.uk – is its principal means of making its services known and available to its beneficiaries.

Most of the requests for support come initially by e-mail as a result of beneficiaries finding the Small Charity Support website by searching the internet.

An independent analysis of the SEO of the Small Charity Support’s website by its internet host (IONOS) reported: “Not too bad. You’re doing pretty good – but there is always room for improvement!”

1.2.1. Small Charity Support Website – Daily Hit Rates

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Home About Small Charity Support
Policies & Procedures Example Policies Starting a Small Charity
Charity Accounts Made Easy Trustees' Responsibilities
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Internet searches for phrases like “Help for small charities”, “Support for small charities” and “Policies for small charities” generally return the Small Charity Support website high on the list of search engine results.

The default “Home” page typically received about 100 hits per day – though this has recently fallen to about 80 hits per day. In September 2022, a new “Home” page replaced the “About” page as the default point of entry to the website.

The website currently does not have the facility to monitor what materials are

downloaded from the website. It is hoped to be able to introduce that facility in the near future..

To avoid problems with personal data and GDPR, Small Charity Support does not collect, analyse or use any form of personal data obtained from visitors to its website.

1.3. Governance & Management Support

Requests for support mostly come as e-mails from trustees of “small” charities who have found the Small Charity Support internet website. During the period covered by this report, Small Charity Support received 100 new requests for help with government and management issues – twice as many as last year. The average time spent in addressing each request for support was 1.9hrs and the median time 1.0hrs

The requests for support covered a wide range of issues at a wide range of levels:

1.3.1. Simple operational issues:

This type of enquiry was small in number could usually be dealt with fairly quickly by an e-mail response taking from up to 30mins to prepare and send.

1.3.2. More difficult personality or management issues:

This type of enquiry constituted the majority of the requests for support and took longer to deal with. Responding to such enquiries typically involved an exchange of multiple e-mails, and sometimes (more

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frequently as a consequence of the Covid pandemic) telephone or on-line ( eg: Zoom) virtual meetings. A significant feature (often called USP – Unique Selling Point/Proposition – in the commercial sector) of Small Charity Support’s activities is that it is able to engage with a beneficiary for a longer period of time than is usual for conventional help-lines.

At this level of enquiry, Small Charity Support’s typical engagement time with one beneficiary is 1-5hrs, usually in a series of shorter e-mail/telephone/Zoom exchanges spread over 2-4 weeks.

1.3.3. Significant governance and/or management issues:

This type of enquiry – requesting help dealing with culpable, potentially illegal, misuse of their position by a trustee, or trustees, or senior employee ( eg: CEO) – is rare. Small Charity Support was asked for such support on 2 occasions in the last year. Responding to such requests can be very demanding, requiring a substantial contribution of time by the Principal Trustee.

In responding to such requests for support, the trustees are mindful that the role of Small Charity Support is NOT one of investigator or prosecutor.

Collecting and preserving relevant information/facts to pass on to the appropriate regulatory body is useful. But the primary responsibility of Small Charity Support is to assist those who have sought its help to pull the governance and management of their charity back into good order. Fortunately, the 2 instances in the last year were resolved without too much disruption to the charity involved.

1.3.4. Requests for Help with Registering a New Charity

During the year Small Charity Support received ca. 30 requests for assistance with completing a registration of a new charity or converting an existing unincorporated charity into a CIO.

As a long-standing matter of policy, Small Charity Support does not provide a “register your charity for you” service. We believe that trustees who are capable of running a charity appropriately should also be capable – with a bit of “hand-holding” – to negotiate some of the less obvious pitfalls themselves.

Inevitably, some of the requests for help with registration were ill-conceived from the outset and Small Charity Support was unable to contribute effectively.

However, about two thirds of requests came from people who had already submitted an initial application to register a charity and had it returned by the Charity Commission assessor with some queries, challenges and requests for clarification.

This is normal, rather than an indication of serious short-comings in the application – not least because it is entirely legitimate for the Charity Commission to request further information as a way of ensuring that the application is genuine and well thought out.

In most of those cases, Small Charity Support was able to help the applicant respond to those challenges resulting in a successful registration.

Supporting trustees with their responses to challenges from the Charity Commission typically involves 2-6 hrs of guidance spread over 2-4 months

1.3.5. Referrals from Other Umbrella Organisations

Small Charity Support also received a small number of referrals from the Foundation For Social Improvement HelpLine, where the Principal Trustee was one of the FSI’s panel of advisors.

Following the closure of the Small Charities Coalition in March 2022 it’s HelpLine service, along with the FSI’s HelpLine service, were merged into a single service managed by the NCVO. At the time of this Annual Report, Small Charity Support was discussing with the NCVO its ongoing collaboration with the merged HelpLine service.

1.4. Guidance Literature

As well as providing general information about the services that Small Charity Support provides, the more important function of the website is to make a significant amount of material freely available to download for use by other small charities. The currently available downloadable materials – more than 40 documents – cover a range of aspects of running a small charity:

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All the materials are periodically reviewed and revised/updated as appropriate.

1.4.1. Copyright & Intellectual Property Protection

Small Charity Support’s is aware that some of its publications contain original materials which might be subject to inappropriate plagiarism or exploitation for commercial benefit. Accordingly, it has now registered a nine-year subscription with Copyright House and is now routinely registering new materials (and some older materials).

ALL Small Charity Support’s materials will continue to be made available for download and use for charitable purposes without charge or royalties. But Small Charity Support is now in a better position to take action against the unauthorised use of its intellectual property for commercial gain, particular where that involves exploitation of the charity sector.

1.4.2. Charity Governance – Trustees’ Responsibilities

This group of leaflets explains in simple terms the things that Trustees need to know and do in order to run their charity effectively on a day-to-day basis. The leaflets cover topics like:

1.4.3. Business Planning Guidance & Documentation

During the year a small number of requests have been received and fulfilled for copies of the Small Charity Support Business Planning materials.

As a consequence, a simple downloadable spreadsheet for monitoring the progress of programmes and projects has also been included on the website.

1.4.4. Example Policies

A major problem, particularly for the trustees of small charities who have no wider experience to call on – is knowing where to start when trying to draft policies for their own charities.

The following example policies are provided (in both PDF and word-processor formats) for small charities to download and adapt to their own requirements.

Bullying & Harassment Code of Behaviour Conflicts of Interest Equal Opportunities Financial Management Large Legacies & Donations On Becoming a Charity Trustee Reimbursing Expenses & Purchases Safeguarding Children & Young People Safeguarding Vulnerable Adults Safe Recruitment Supervision Volunteering (A link to the WCVA model policy) Whistle-Blowing

The Examples Policies page is by far the most frequently visited page on the Small Charity Support website, often receiving more than 100 “hits” per day (see section 1.1.5).

1.4.5. Starting a Small Charity

The leaflets in this group are designed for would-be trustees wanting to start a new charity. They complement most of the leaflets in the “Charity Governance – Trustees’ Responsibilities” section (1.4.1) and may also be useful as induction material for new trustees joining established charities.

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The leaflets in this section include guidance on issues such as: defining the charity’s objects in accordance with the Charities Act; setting its intended outputs and outcomes; opening an appropriate bank account. But, unfortunately, earlier leaflets on how to complete the Charity Commission’s on-line application form have had to be withdrawn. That is because the on-line form has continuously been made much more interactive ( ie: the information requested varies in response to the way that previous questions have been answered).

That, in turn has had two consequences:

Small Charity Support hopes to be able to create a more “universal” guidance leaflet outlining practical approaches to completing the form rather than specific answers.

1.5. Managing the Money Made Easy

All-too-often the requirement to produce “Annual Accounts” to submit to the Charity Commission becomes the “tail which wags the dog”. ie: producing “Annual Accounts” is seen as a bureaucratic irrelevance, serving no useful purpose other than to avoid getting a “red mark” in the Register of Charities.

Small Charity Support’s concept is that financial accounting systems, particularly those intended for use by small charities, should be focused not on producing the statutory Annual Accounts but on enabling volunteer trustees and supporters, and paid staff where appropriate, to record the charity’s financial transactions and produce essential routine operational reports ( eg: Budget, Cash Flow), quickly, easily and “in real time”. In other words: it is the charity’s end-of-year Annual Accounts which should be just an additional incidental output item of its overall financial management system, NOT the charity’s routine financial operational reports.

The Small Charity Support “Charity Accounts Made Easy” spreadsheet, now used by dozens of small charities, clearly and unequivocally demonstrates that concept working in practice.

1.6. Independent Examination of Charity Accounts

The Principal Trustee is registered as an Affiliate of the Association of Charity Independent Examiners. During the year he has carried out the Independent Examination for the Judith Trust, Kehillah North London and the Worcester Street Cafe.

However, Small Charity Support does NOT offer Independent Examination of charity accounts as a "freestanding" service, ie: as an on-request service unrelated to any other provision of governance & management support, which is the main focus of Small Charity Support's charitable purpose.

Independent Examinations are undertaken from time-to-time to ensure that Small Charity Support has practical, pragmatic, hands-on experience in understanding the difficulties and challenges experienced by “ordinary” charity Trustees trying to understand and implement properly the Charity Commission’s guidance and requirements for small charity accounts. That practical experience is then used to try to ensure that all Small Charity Support guidance materials are written to help the trustees of small charities overcome those difficulties and challenges.

In addition, the Principal Trustee regularly participates in CPD (Continuing Professional Development) webinar, workshops and training courses on charity independent examinations run by the ACIE and other organisations.

1.7. Legal Issues

1.7.1. Legal Disclaimer

Most of Small Charity Support’s guidance leaflets and other materials now contain a legal disclaimer. Small Charity Support is most grateful to LawWorks for its help and support in this matter.

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1.7.2. Professional Indemnity Insurance

Small Charity Support now has Professional Indemnity Insurance. General liabilities are covered by the Ansvar Insurance company; liabilities arising from the Independent Examination of small charity accounts are covered by the ACIE’s members’ insurance.

Small Charity Support is most grateful to the Wakeham Trust for its generosity and support in providing funding to cover the insurance premiums.

1.7.3. EU General Data Protection Regulation (GDPR)

Small Charity Support has implemented what it believes to be appropriate and proportionate Policies, Procedures and Privacy Notices commensurate with: (a) the small quantity of personal data that it holds; (b) the severity of the impact in the event of any data breaches; and (c) the non-intrusive purposes for which it holds, processes and uses the data.

Small Charity Support collects, holds and processes only those limited data items (typically name, e-mail address, telephone number) provided by its beneficiaries which are required for the effective provision of the support requested by its beneficiaries ( ie: Legitimate Interest). Small Charity Support does not use such personal data for any other purpose – specifically it does not hold personal data for any form of marketing, promotion or sharing with other organisations.

1.8. Impact of the Covid-19 Virus Pandemic

The Covid-19 pandemic continued to have a major impact on communities and economies world-wide. That impact has been particularly significant in organisations, particularly charities, where the nature of their activities regularly brings them into close contact with other people, particularly the vulnerable, the elderly and those with impaired health.

Most of the charitable activities carried out by Small Charity Support were already normally done remotely, eg : by telephone, e-mail or over the internet. So the impact of the Covid-19 pandemic has been modest – if anything an increase, rather than a decrease, in its activities as more small charities were seeking help in difficult times.

2 Achievements & Performance

For reasons of confidentiality, the individual detail of Small Charity Support’s involvement with its beneficiary organisations is not disclosed in a public document.

2.1. How the Public Have Benefitted.

As described in its charitable objects, Small Charity Support delivers public benefit indirectly through the management, governance and other support that it provides to other small charities.

Supporting small charities to identify and overcome the challenges that they encounter empowers them to make more efficient and effective use of the resources – money, time, goodwill and gifts “in kind” – donated by the public for the public benefit.

Enabling the trustees of small charities to identify difficulties and avoid them reduces the burden on other public services when such difficulties get out of control and require public intervention.

Small Charity Support informally monitors feedback from its beneficiaries (see the Comments in section 7) and comments are reported on the website. However, Small Charity Support has not hitherto had the resources to conduct or commission in-depth, impartial reviews of its activities.

2.2. Contributing to Activities Run by Other Organisations

The Covid pandemic has meant that during the year there have been no “in-person” conferences and Annual General Meetings to which Small Charity Support has been able to contribute to. It has, however, participated in such events on-line where appropriate.

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2.2.1. Foundation for Social Improvement

In Small Charity Week the Principal Trustee contributed five 1-hr sessions during the Big Advice Day, 15 June 2022.

The Principal Trustee was one of the FSI’s panel of mentors/advisors to whom requests for support to the FSI’s helpline were referred. Several such referrals were received during the year. As reported earlier {section 1.3.5} , the FSI’s HelpLine was transferred to the NCVO in March 2022.

2.2.2. Association of Charity Independent Examiners – 22 June 2021

At the invitation of the ACIE, the Principle Trustee delivered a 1-hr webinar on “Charity Issues for Small Charities” in which he reviewed the most common issues in financial management and reporting being brought to Small Charity Support for support. This included the issue of inappropriate financial reporting procedures and Small Charity Support’s “Charity Accounts Made Easy” spreadsheet as “proof of concept” of how those issues could be addressed.

The Principal Trustee was invited to deliver a similar webinar in September 2022

2.2.3. Charity Finance Group – Small Charities Facilitator

In January 2022 Small Charity Support’s Principal Trustee was invited, and agreed, to accept the role of Small Charities Facilitator for the Charities Finance Group. The role of the Facilitator is:

To work with our small charity members by:

However, at the time of this Trustees’ Annual Report the role had not been activated.

2.3. Trustee Development

Trustees are encouraged to participate in development opportunities as and when appropriate.

During the Financial Year the Principal Trustee participated in 11 training workshops (all on-line during the Covid-19 crisis) on a variety of charity governance and financial topics.

3 Financial Review

3.1. Policy on Reserves

The Charity’s policy on reserves is to generate and maintain a level of financial resources which is sufficient:

For those purposes the Charity will:

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At the time of this report Small Charity Support had unrestricted cash assets significantly in excess of its liabilities, budget and contingency requirements. The trustees are therefore giving due consideration to how those additional resources can best be used ( ie: C onserved) to enhance and/or expand its services to its beneficiaries in accordance with its charitable objects for the public benefit.

3.2. Details of Any Funds Materially in Deficit

The Charity has no funds which are materially in deficit.

3.3. Principal Sources of Funding and Outgoings

3.3.1. Funding

Small Charity Support’s principal source of funds is a generous grant from the Wakeham Trust to cover the costs of Professional Indemnity Insurance and other related insurance (see section 1.7.2).

Small Charity Support occasionally receives unsolicited donations from supporter and charities to which it has provided support.

Note: Small Charity Support does not make any charge or professional fees for the consultancy and support services that it provides to recipient charities, not-for-profit organisations or social entrepreneurs. But beneficiaries are invited to reimburse identified out-of-pocket expenses ( eg: travel, stationery, postage) and, where appropriate, to make a voluntary donation to Small Charity Support’s funds in recognition of the services received.

However, where a charity, organisation or individual in unable to contribute to the cost of Small Charity Support’s involvement, any out-of-pocket expenses incurred are met from Small Charity Support’s own resources.

Gift Aid is reclaimed on donations where the donor indicates that is their wish.

In accordance with its Policy on Reserves , Small Charity Support has not engaged in any fundraising activities in the current year to 30 June 2022.

3.3.2. Outgoings

Small Charity Support’s principal outgoings are on:

As the Principal Trustee works from home, Small Charity Support has minimal administrative outgoings and no accommodation expenses.

3.3.3. Restricted and Endowment Funds

Small Charity Support has a restricted grant from the Wakeham Trust to cover the costs of Professional Indemnity Insurance. However, the trustees of the Wakeham Trust have generously agreed that any funds not required for their restricted purposes can be converted to and used as General Funds

Small Charity Support has no Endowment Funds.

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3.4. Remuneration of Trustees

All Trustees act in a voluntary capacity and receive no remuneration or other material benefits from their services to the Charity.

Out-of-pocket expenses necessarily and reasonably incurred by Trustees in promoting the purposes of the Charity are reimbursed at cost (where claimed).

3.5. Financial Status

Though modest, Small Charity Support’s current resources from unrestricted donations are more than sufficient to meet its outgoings for at least next year.

All the indications are that this will remain the case for the foreseeable future.

3.6. Statutory Statements on Liabilities

The Trustees declare that:

4 Reference and Administration Details

4.1. Charity Name & Registration

Small Charity Support

The charity is a Charitable Incorporated Organisation, registration no: 1161963, registered with the Charity Commission on 2 June 2015.

The charity is registered with HM Revenue & Customs for Gift Aid.

4.2. Charity’s Address

46 Farm Road, Edgware, MIDDX. HA8 9LT

e-mail: enquiries@smallcharitysupport.uk

website: www.smallcharitysupport.uk

4.3. Names of the Trustees Who Manage the Charity

Brian Seaton (Principal Trustee); Daniela Amasanti De Bono; Herakles Koumoullos; Pauline Seaton; William Taylor

4.4. Names of Advisors & Senior Members of Staff

4.5. Bank

CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ.

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5 Structure, Governance & Management

5.1. Type of Governing Document

Constitution – based on the Charity Commission’s model governing document for Foundation Charitable Incorporated Organisations, ie: where the Trustees are the only Members of the charity.

5.2. Charitable Objects

As defined in Small Charity Support’s Constitution (Governing Document):

The charity’s objects (“objects”) are specifically restricted to the following:

The promotion of the voluntary sector for the benefit of the public by providing management, governance and other support to small charities and voluntary organisations.

Nothing in this constitution shall authorise an application of the property of the CIO for the purposes which are not charitable in accordance with section 7 of the Charities and Trustee Investment (Scotland) Act 2005 and section 2 of the Charities Act (Northern Ireland) 2008.

Note - Not forming part of the registered charitable objects:

The charity does not offer or provide, and does not purport to offer or provide, any form of specific professional advice or opinion. In particular it does not offer or provide any legal or financial advice or opinion.

5.3. Statutory Declaration

The Trustees of Small Charity Support confirm that they have paid due regard to the guidance issued by the Charity Commission on public benefit in deciding what activities the charity should undertake.

5.4. Trustee Selection Methods

There must be at least three charity trustees. The maximum number of trustees is 12.

In accordance with the Constitution, Trustees are appointed or re-appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.

In appointing Trustees due consideration is given to ensuring that the Trustees have, between them, the skills and experience necessary to manage the charity effectively and in accordance with charity law.

Approved by the Trustees and signed on their behalf,

Brian Seaton, Principal Trustee

Date: 24 October 2022

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6 Statement of Financial Activity

6.1. Independent Examiner’s Report on the Accounts

Report to the Trustees/Members of Small Charity Support on the accounts for the year ended 30 June 2022 set out on pages 15 to 17

6.1.1. Responsibilities and Basis of the Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

6.1.2. Independent Examiner’s Statement

I have completed my examination.

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

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

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.

Malcolm Gill Date:

3 Scotscraig, Gills Hill Lane, Radlett, Herts WD7 8LH

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6.2. Receipts & Payments Accounts for the Financial Year Ended 30-Jun-22

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Current Financial Year, Jul'21-Jun'22 Last Year
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Funds £ Funds £
A1 - RECEIPTS
Voluntary Income 598 598 2,101
Income Generation 0 0 0
Charitable Income 0 750 750 0
Other Receipts 0 0 0
599 750 1,349 2,101
A1 - ASSETS & INVESTMENTS
Sale of Assets 0 0 0
0 0 0 0
TOTAL RECEIPTS 599 750 1,349 2,101
A3 - PAYMENTS
Generating Funds 0 0 0
Charitable Activities -66 0 -66 -36
Support Costs -730 -201 -931 -861
Othe Payments 0 0 0
-796 -201 -997 -896
A4 - ASSETS & INVESTMENTS
0 0 0 0
TOTAL PAYMENTS -796 -201 -997 -896
NET OF RECEIPTS-PAYMENTS -197 549 352 1,205
A5 - Transfers Between Funds 0 0 0 0
NET AFTER TRANSFERS -197 549 352 1,205
----- End of picture text -----

6.2.1. Summary of Receipts & Payments Accounts

----- Start of picture text -----
Current Financial Year, Last Year
Unrestr'd Restricted
Total £ Total £
Funds £ Funds £
Actual Funds Brought Forward 2,264 - 2,264 1,059
Movement After Transfers -197 549 352 1,205
Total Funds Carried Forward 2,067 549 2,616 2,264
----- End of picture text -----

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6.2.2. Statement of Assets and Liabilities

----- Start of picture text -----
Current Financial Year, Last Year
General Restricted
B1 - Cash Assets Total £ Total £
Funds £ Funds £
General Fund 2,067 2,264
Net Payments in Advance 0 0
Designated Funds
Other 0 0
Total Unrestricted Funds 2,067 2,264
Restricted Funds
Wakeham 549 0
Total Restricted Funds 549 0
Current Charitble Cash Assets 2,616 2,264
B2 - Money Owed to the Charity {Other Monetary Assets}
Gift Aid claim 0 0
0 0
B5 - Money Owed by the Charity {Liabilities}
Independent Examination Fee 0 0
Other -458 -462
-458 -462
Charitable Cash Assets {Net of Liabilities) 2,158 1,803
B3 - Investment assets
0 0 0
B4 - Assets retained for charity's own use.
Fixed Assets 0 0 0
Total Current Funds 2,616 2,264
Total Funds (net of liabilities) 2,158 1,803
----- End of picture text -----

6.2.3. Disposition of Funds

The Charity has no endowment funds.

The Charity has one restricted fund from the Wakeham Trust specifically for the payment of Professional Indemnity Insurance Premiums. The Charity has written authorisation from the donor to transfer to the Charity’s General Fund any money which is not required for its restricted purposes.

The Charity has no designated funds.

6.2.4. Approval of the Board of Trustees

The Trustees declare that they have approved the above Annual Report & Statement of Financial Activity. Signed on behalf of the Trustees

Brian Seaton, Principal Trustee.

Date: 24 October 2022

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6.3. Notes to the Accounts

The financial statements have been prepared in accordance with the Charities Act 2011 Section 133, using the Receipts and Payments basis available to small charities and the charity’s own Simple Accounts Spreadsheet.

Where out-of-pocket expenses incurred in the course of a project are reimbursed by the beneficiary organisation the expenses claim is made by the Principal Trustee directly to the beneficiary. The expenses thus incurred and reimbursed by the beneficiary organisation are recorded in the charity’s accounts as an internal contra between the relevant nominal accounts but the amount does not pass through the charity’s bank account.

Out-of-pocket expenses incurred by the Principal Trustee which are not reimbursed by a beneficiary charity/organisation are reimbursed from Small Charity Support funds in accordance with the prevailing Financial Policies & Procedures.

The Principal Trustee received no reimbursement for out-of-pocket expenses in the financial year.

c) Salaries & Professional Fees

Small Charity Support does not charge any professional fees for the consultancy and support services that it provides to beneficiary charities/organisations.

No trustee receives any payments for the services they provide to the charity.

In the current financial year the charity employed no staff or external contractors;

d) Fixed Assets

The charity has not purchased or disposed of any fixed assets in the current financial year;

All monies owed by or to the charity at the end or financial year but not appearing in the end of financial year bank statement(s) or cash account(s) are reported as outstanding creditors or debtors respectively.

The stated liabilities include outstanding payments for internet hosting services and other miscellaneous costs, and 7 outstanding monthly payments for the annual Professional Indemnity Insurance cover.

f) Rounding Discrepancies

All amounts are recorded to the penny, but in these accounts are shown as digitally rounded to the nearest pound. This can occasionally result in a total apparently not being the sum of its constituent amounts. All individual amounts, and their totals, are nevertheless correct.

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7 Comments by Users of Small Charity Support’s Services

The following are comments taken from unsolicited e-mails received from people who have used Small Charity Support’s services during the last 6 months of the year being reported.

They are indicative of the Charity’s outputs, outcomes and achievement during the year.

1 July 21

Thank you - that is all INCREDIBLY helpful.

17 June 21

I wanted to say a huge thank you for your help this week. You gave us some great direction, and I feel much more confident about the remit of my role and of the Trustees moving forward. We also have lots to think about regarding our reserves. I didn’t know your website existed before, but will definitely take a good look as I think there is more on there that can help us.

7 June 21

Thank you for this fantastic response, I am incredibly grateful for you offering such a comprehensive reply. I am sincerely grateful for your help, it has provided clarity for me in pulling this elusive final paragraph together

3 June 21

Thank you for taking the time to email back I really appreciate all the info you have sent!

31 May 21

Thank you so much for a very comprehensive and helpful reply which I truly appreciate. It is indeed complex. I have noted the further referrals you've made.

21 May 21

Thank you so much for your quick reply. And thanks very much for your comprehensive answer to my query, that is hugely helpful. It’s really useful to know the options, and also why the ‘in practice’ approach differs from the ‘theoretical’ approach.

19 May 21

Thank you so much for your help today and sending this word document- this will be really helpful in moving forward with the application.

16 May 32

Thank you for your swift response. That is very helpful and the leaflets are great.

7 May 21

I'm the chair of a newish charity. I wanted to thank you for the sample policies that you have put up. It has made my life a hell of a lot easier!

1 May 21

Thank you so much for this thorough reply. This is very helpful indeed. I’ll consider other models but will probably find that I can operate this, most simply, through my own account.

30 April 21

Thank you so much for your brilliant, helpful and detailed reply! This is just what our small working party needs as we felt overwhelmed by the bureaucracy of it all.

28 April 21

Thanks so much for your presentation on Monday which I think opened many eyes on how we can develop our Chart of Accounts to better serve our current and future needs. As ever, what you get out reflects what you put in and I think starting with that bottom up approach was illuminating for us.

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23 April 21

Thank you so much for your reassuring guidance on our meeting on Wednesday. I for one felt a great sense of relief that there might be light at the end of the tunnel we've been in. I think your knowledge extends well beyond that of the 'man on the Clapham omnibus' but I understand the sentiment.

22 April 21

Firstly, I just wanted to say thank you for producing a very informative online resource which helps small charities as they begin their long journey in helping others.

21 April 21

Thanks for your very comprehensive, helpful, and generous reply. My experience completing the form is exactly as you stated which prompted my cry for help. Thanks also for the advice on charitable purposes.

7 April 21

Many thanks for our discussion yesterday, it was just what I needed to clarify the way forward.

31 March 21

Thank you for your prompt reply. It has been very useful and has pointed us in the right direction. Your help is very much appreciated.

12 March 21

On behalf of the Trustees, many thanks for your time last evening. We felt it a useful session and gives us plenty to go on so that we can move forward. So thanks for your helpful advice and insight.

6 March 21

You did an absolute amazing job today. Your presentation was excellent and very clear. It was brilliant that you could tell the members the facts, as I'm sure they wouldn't have accepted it from us alone. Also many many thanks for all your support to the charity to date, and for me personally, I am not sure i would have got this far without your guidance and advice.

25 January 21

Your website is a great resource that I'm very appreciative of. Thank you very much!

14 January 21

Thank you so much for your comprehensive response to my enquiry. I will certainly make enquiries with the trustees as to why we are a charitable company as opposed to a CIO. Your insights into the benefits of being a CIO and issues we may face going forward also provide food for thought.

12 January 21

Thank you for getting back to me so quickly, very much appreciated! It was very useful indeed.

4 January 21

Many thanks for your prompt reply - you have explained things well so it’s clear.

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