Company Registration Number: 08092010 The Charity Registration Number: 1162405
## Expia Limited
## Report and Accounts
## 30 June 2022
## **Expia Limited**
## **Report and accounts for the year ended 30 June 2022**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||8|
|**Independent Examiner's Report**||10|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||12|
|Statement of Financial Activities - Prior Year statement||13|
|Movements in funds||15|
|Revenue Funds||15|
|Income and Expenditure account||16|
|**Balance sheet**||17|
|**Notes to the accounts**||18|
## **Expia Limited**
Company Registration Number - 08092010
## **Trustees' Annual Report for the year ended 30 June 2022**
The Trustees present their Report and Accounts for the year ended 30 June 2022, which also comprises the Directors' Report required by the Companies Act 2006.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Expia Limited
The charity is also known by its operating name, N/A _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1162405
## _**Legal structure of the charity.**_
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
1
## **Expia Limited**
Company Registration Number - 08092010
## **Trustees' Annual Report for the year ended 30 June 2022**
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
1 Cedar Drive
Portland
Dorset, DT5 2EJ
Telephone Email Address expiamanager@gmail.com Web address www.jailhousecafe.co.uk
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
## **The Trustees in office on the date the report was approved were:-**
Sally Birch Susan Munts Steve Butler
Graham Metcalfe Alpheus Durrant Geoffrey Horton
## **The following persons served as Trustees during the year ended 30 June 2022 :-**
The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-.
## _**Name**_
## _**Appointed**_
## _**Resigned/Retired**_
Sally Birch Steve Butler Susan Munts Graham Metcalfe Alpheus Durrant
2
## **Expia Limited**
Company Registration Number - 08092010
## **Trustees' Annual Report for the year ended 30 June 2022**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The principal objects of the Charity as set out in the Memorandum and Articles of Association is to promote social inclusion of those who are socially excluded as a result of an individual being a convicted offender starting to make reparation for their crime.
## _**The main activities undertaken in relation to those purposes during the year.**_
It remained a difficult time for the charity, with COVID still affecting the number of prisoners released on temporary licence that we were able to support and have on day release. We did support community payback people at the Portland Farm Shop offering gardening jobs in and around the allotments.
We still managed to get upcycled goods from the prisons as the workshops started to open up. We did employ ex offenders and support others with voluntary roles. Some have now moved on to other employment but others are still with us in a paid or voluntary role.
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
The Directors have given due regard to public benefit when planning the Charity’s activities, in accordance the Charity Commission’s General Guidance on Public Benefit. The paragraphs below set out our activities, achievements and performance during the year, which are directly related to the objects and purposes for which the Charity exists.
These benefits are directly related to the aims of the charity and are totally compliant with the Charity Commission principles on Public Benefit
3
## **Expia Limited**
Company Registration Number - 08092010
## **Trustees' Annual Report for the year ended 30 June 2022**
## **The main achievements and performance of the charity during the year.**
We were able to meet our aims and objectives this year. Although the COVID problem did affect us in the winter months leading up to Christmas and the early part of 2022. Our prisoners released on temporary licence caught covid in the jail so we were unable to have anyone out for a few weeks.
We employed two ex-prisoners and had 3 released on temporary licence prisoners as well as ex prisoners doing voluntary work with us. All areas were busy especially during the summer months. All the prisons have continued to support us with making wooden goods and supplying us with produce and plants. We have a prisoner at Guys Marsh specifically working and growing plants for the farm shops.
The Portland café and farm shop both now have a dedicated internet connection. This has certainly increased the sales at the farm shop and also ensured that we have not missed sales at the café, as previously the card machine shared the line with the phone.
The visits at HMP Portland have restarted and we are providing the canteen there for prisoners and families. We expect Guys Marsh to reopen shortly.
Our partnerships with outside agencies and organisations continue to develop which gives us an opportunity to support more individuals. We now work closely with STRIVE, Muntsy’s and Barnados. We have met with Probation/Community payback and we will be taking individuals at our outlets to enable them to do their hours.
We have continued to develop our new project "Whitehouse" which we hope to have as our base along with the visitors/meeting room and a jailhouse American style diner which will also be a training venue for serving prisoners, ex offenders and volunteers. A bid has been submitted to the National Lottery and Clothworkers Foundation.
We are also looking at offering a delivery service starting next autumn as we are aware that many of our older customers have still not ventured out much because of the pandemic, along with a new counter and display area to showcase the food of the prisoners released on temporary licence. We have received a grant for this from Awards for All.
4
## **Expia Limited**
Company Registration Number - 08092010
## **Trustees' Annual Report for the year ended 30 June 2022**
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
Our aim is still to reduce re-offending by offering real work and training opportunities for risk assessed prisoners on day release whilst in custody.
We have also assisted one of the released on temporary licence prisoners on his release by offering him employment, assisting with his relocation and finding him suitable accommodation. We have employed 3 ex- offenders enabling them to work and ear money to move on in their rehabilitation back in to society.
## _**The degree to which the achievements and performance during the year have benefited wider society.**_
We have continued to offer value for money at all our outlets. We have held community events and as an example we ensured that the Platinum Jubilee celebrations were offered locally with themed lunches, Afternoon High Tea and a BBQ with music.
Our prisoners worked at these events and benefitted from the planning and management of the day.
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
The board of trustees actively look to recruit new members to the board from the local community. Once suitable candiates are identified, and express a willingness to serve, they are then trained in the vision and ethos of the charity. The board of trustees as a whole vote on the appointment of new trustees, and there are no third party powers of appointment.
Bankers
Lloyds Bank, 92 ST Mary Street, Weymouth DT4 8PA
5
## **Expia Limited**
Company Registration Number - 08092010
## **Trustees' Annual Report for the year ended 30 June 2022**
## **Financial review**
## _**The charity's financial position at the end of the year ended 30 June 2022**_
The financial position of the charity at 30 June 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
**Net expenditure**
Unrestricted Revenue Funds available for the
general purposes of the charity|**2022**
**£**
(2,523)
24,526
24,526|**2021**
**£**
(19,589)
27,050
27,050|
|---|---|---|
## _**Financial review of the position at the reporting date, 30 June 2022 .**_
The trustees consider the financial performance by the charity during the year to have been satisfactory.
## _**Policies on reserves.**_
The Trustees have decided to hold reserves to meet our potential liabilities that may arise on the cessation of the Charity.
Potential redundancy payments for three full time plus part time members of staff comprising one weeks pay for each full year of employment £3,500
An average months payments (in arrears) to suppliers £8,000
One quarters VAT Liability £12,000
6
## **Expia Limited**
Company Registration Number - 08092010
## **Trustees' Annual Report for the year ended 30 June 2022**
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Employment of disabled persons**
It is the company’s policy to give employment to disabled persons wherever practicable.
## **Details of The Independent Examiner**
Grant Taylor FCA
Member of The Institute of Chartered Accountants in England and Wales
23 Whitehill
Puddletown Dorset DT2 8SB
7
## **Expia Limited**
Company Registration Number - 08092010
## **Trustees' Annual Report for the year ended 30 June 2022**
## **Statement of the Directors' and Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory 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 (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of Trustees 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 Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material
- departures disclosed and explained in the financial statements;
8
## **Expia Limited**
Company Registration Number - 08092010
## **Trustees' Annual Report for the year ended 30 June 2022**
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.
The Trustees are also responsible for maintaining 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 the Companies Act 2006 and comply with regulations made under the Charities Act. 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
## **Method of preparation of accounts - Small company provisions**
The financial statements are set out on pages 12 to 29.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 16 September 2022.
STEPHEN BUTLER Director and Trustee
9
## **Expia Limited**
## **Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 30 June 2022**
I report to the Trustees on my examination of the financial statements of the charitable company on pages 12 to 20 for the year ended 30 June 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 19.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 8, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
Since the charitable company's gross income exceeded £250,000, the charitable company's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
10
## **Expia Limited**
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
The gross income of the charitable company in the year ended 30 June 2022 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of The Institute of Chartered Accountants in England and Wales;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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 financial statements to be reached.
## **Signed:-**
Grant Taylor FCA - Independent Examiner
The Institute of Chartered Accountants in England and Wales
23 Whitehill Puddletown Dorset DT2 8SB
This report was signed on 16 September 2022
11
**Expia Limited - Statement of Financial Activities for the year ended 30 June 2022**
## _**Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 June 2022, as required by the Companies Act 2006)**_
|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
18,299
Charitable activities
A2
231,752
**Total income**
**A**
**250,051**
**Expenditure on:**
Charitable activities
B2
252,574
**Total expenditure**
**B**
**252,574**
**Net expenditure for the year**
**(2,523)**
**Net income after transfers**
**A-B-C**
**(2,523)**
**(2,523)**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
27,050
**Total funds carried forward**
**24,527**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
**-**
-
**-**
**-**
**-**
**-**
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**18,299**
**231,752**
**250,051**
**252,574**
**252,574**
**(2,523)**
**(2,523)**
**(2,523)**
**27,050**
**24,527**|**Prior Year**
**Total Funds**
**2021**
**£**
47,946
85,271
**133,217**
152,806
**152,806**
**(19,589)**
**(19,589)**
**(19,589)**
46,639
**27,050**|
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
**The notes attached on pages 18 to 29 form an integral part of these accounts.**
12
## **Expia Limited - Statement of Financial Activities for the year ended 30 June 2022**
|**Income from:**
Donations & Legacies
A1
Charitable activities
A2
**Total income**
**A**
**Expenditure on:**
Charitable activities
B2
**Total expenditure**
**B**
**Net expenditure for the year**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**
**SORP**
**Ref**|**Prior Year**
**Unrestricted**
**Funds**
**2021**
**£**
47,946
85,271
133,217
152,806
**152,806**
(19,589)
(19,589)
**(19,589)**
46,639
**27,050**
|**Prior Year**
**Restricted**
**Funds**
**2021**
**£**
-
-
-
-
**-**
-
-
**-**
-
**-**|**Prior Year**
**Total Funds**
**2021**
**£**
**47,946**
**85,271**
133,217
**152,806**
**152,806**
**(19,589)**
(19,589)
**(19,589)**
**46,639**
**27,050**|
|---|---|---|---|
**All activities derive from continuing operations**
13
## **Expia Limited - Statement of Financial Activities for the year ended 30 June 2022**
**Expia Limited - Resources applied in the year ended 30 June 2022 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
**Net resources available to fund charitable activities**|**2022**
**£**
(2,523)
(408)
**(2,931)**|**2021**
**£**
(19,589)
(1,796)
**(21,385)**|
|---|---|---|
**The notes attached on pages 18 to 29 form an integral part of these accounts.**
14
## **Expia Limited - Statement of Financial Activities for the year ended 30 June 2022**
## **Movements in revenue and capital funds for the year ended 30 June 2022**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2022**
**£**
Accumulated funds brought forward
27,050
(2,523)
**24,527**
**Closing revenue funds**
**24,527**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2022**
**£**
Revenue accumulated funds
24,527
Recognised gains and losses before transfers|**Restricted**
**Funds**
**2022**
**£**
-
-
**-**
**-**
**Restricted**
**Funds**
**2022**
**£**
-|**Total**
**Funds**
**2022**
**£**
27,050
(2,523)
**24,527**
**24,527**
**Total**
**Funds**
**2022**
**£**
**24,527**|**Last year**
**Total Funds**
**2021**
**£**
**46,639**
(19,589)
**27,050**
**27,050**
**Last Year**
**Total Funds**
**2021**
**£**
27,050|
|---|---|---|---|
**The notes attached on pages 18 to 29 form an integral part of these accounts.**
15
## **Expia Limited - Statement of Financial Activities for the year ended 30 June 2022**
## **Expia Limited**
## **Income and Expenditure Account for the year ended 30 June 2022 as required by the Companies Act 2006**
|**_Income_**
Income from operations
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2022**
**£**
250,051
**250,051**
**250,051**
**248,681**
**3,393**
**500**
-
**252,574**
(2,523)
-
**(2,523)**
**(2,523)**|**2021**
**£**
133,217
**133,217**
**133,217**
**148,542**
**3,764**
**500**
-
**152,806**
(19,589)
-
**(19,589)**
**(19,589)**|
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 18 to 29 form an integral part of these accounts.**
16
## **Expia Limited - Balance Sheet as at 30 June 2022**
|Note
**SORP**
**Ref**
**Fixed assets**
A
Intangible assets
9
A1
Tangible assets
10
A2
**Total fixed assets**
**Current assets**
B
Stocks
B1
Cash at bank and in hand
B4
**Total current assets**
**Creditors: amounts falling due within**
**one year**
12
C1
**Net current assets**
Creditors: amounts falling due after more
than one year
13
C2
**The total net assets of the charity**
**_Total assets less current liabilities_**|
**2022**
**£**
-
5,968
5,968
4,500
67,394
71,894
(15,597)
56,297
62,265
(37,739)
24,526|**2021**
**£**
27
8,926
8,953
2,150
26,810
28,960
(10,862)
18,098
27,051
-
27,051|
|---|---|---|
**The total net assets of the charity are funded by the funds of the charity, as follows:-**
## **Restricted funds**
|Unrestricted Revenue Funds
19
D3
**Designated Funds**
**Total charity funds**|24,526
24,526|27,050
27,050|
|---|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **STEPHEN BUTLER**
Trustee Approved by the board of trustees on 16 September 2022
**The notes attached on pages 18 to 29 form an integral part of these accounts.**
17
## **Expia Limited**
## **Notes to the Accounts for the year ended 30 June 2022**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Where estimates are used in the preparation of the accounts, they are made by the board of trustees on a prudent basis, with regard to generally accepted accounting principles
## **Risks and future assumptions**
The charity is a public benefit entity.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
18
## **Expia Limited**
## **Notes to the Accounts for the year ended 30 June 2022**
## **Accounting for deferred income and income received in advance**
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note0.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over estimated useful lives.
Freehold premises 20 % straight line Plant and machinery 20 % straight line Motor vehicles 25 % straight line
A regular annual review of the likelihood of asset impairment is undertaken.
19
## **Expia Limited**
## **Notes to the Accounts for the year ended 30 June 2022**
## **Stocks and work in progress**
Stock is valued at the lower of cost and net realisable value.
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised after allowing for any trade discounts due.
## **Cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Pensions - defined contribution schemes**
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the chari
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose.
The charity is registered for Value Added Tax on its trading income. Input VAT is recoverable by the charity, and is therefore excluded in the relevant costs in the Statement of Financial Activities. Income is stated net of VAT.
Corporation Tax and deferred tax liabilities from earlier year that had been provided in the accounts have been released to the Statement of Financial Activities in the year ended 30 June 2021, following confirmation from HM Revenue and Customs that no liability to corporation tax arises on surpluses made by the charity.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of financial instruments on the charity's financial position
20
## **Expia Limited**
## **Notes to the Accounts for the year ended 30 June 2022**
|**5**
**2022**
**£**
Depreciation of owned fixed assets
3,393
Pension costs
1,286
**6 Staff costs and emoluments**
**_Salary costs_**
**2022**
**£**
Gross Salaries excluding trustees and key management personnel
117,228
1,286
**Total salaries, wages and related costs**
**118,514**
**_Numbers of full time employees or full time equivalents_**
**2022**
The average number of total staff employed in the year was
20
The average number of part time staff employed in the year was
19
The average number of full time staff employed in the year was
1
The estimated full time equivalent number of all staff employed in the year was
10
**_The estimated equivalent number of full time staff deployed in different activities in the year was:-_**
Engaged on charitable activities
10
**_The estimated full time equivalent number of all staff employed as above_**
10
The net (deficit)/surplus before tax in the financial year is stated after charging:-
**Net (deficit)/surplus before tax in the financial year**
Employer's operating costs of defined contribution pension schemes|**2021**
**£**
3,764
380
**2021**
**£**
71,321
380
**71,701**
**2021**
15
**15**
**-**
**8**
8
8|
|---|---|
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **7 Defined contribution pension schemes**
The charity operates a defined contribution pension scheme, the costs of which are shown above.
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
21
## **Expia Limited**
## **Notes to the Accounts for the year ended 30 June 2022**
## **8 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
## **9 Intangible Fixed Assets**
|**Intangible Fixed Assets**
**Trademarks:**
**_Cost_**
At 1 July 2021
**At 30 June 2022**
**_Amortisation_**
At 1 July 2021
Provided during the year
**At 30 June 2022**
**Net book value**|**2022**
**£**
270
**270**
243
27
**270**
**-**|**2021**
**£**
270
**270**
216
27
**243**
**27**|
|---|---|---|
The trademarks owned by the charity are being written off in equal annual instalments over its estimated economic life of 10 years, which equates to amortisation at 10% straight line.
## **10 Tangible fixed assets**
|**Cost**
At 1 July 2021
Additions
**At 30 June 2022**
**Depreciation**
At 1 July 2021
Charge for the year
**At 30 June 2022**
**Net book value**
At 30 June 2022
At 30 June 2021|**Land and**
**Buildings**
£
9,400
-
**9,400**
7,520
1,880
**9,400**
**-**
**1,880**|**Plant &**
**Machinery**
£
36,742
408
**37,150**
29,696
1,486
**31,182**
**5,968**
**7,046**|**Motor**
**Vehicles**
£
-
-
**-**
-
-
**-**
**-**
**-**|**Total**
£
46,142
408
**46,550**
37,216
3,366
**40,582**
**5,968**
**8,926**|
|---|---|---|---|---|
22
## **Expia Limited**
## **Notes to the Accounts for the year ended 30 June 2022**
|**11 Stocks & Work in Progress**
Stocks before write downs
**_Analysis of the carrying value of stocks and work in progress by activities_**
**2022**
**2021**
**£**
**£**
**_Activity_**
Stocks for resale
-
-
-
-
-
-
**12 Creditors: amounts falling due within one year**
Trade creditors
PAYE, NIC VAT and other taxes
**13 Creditors: amounts falling due after one year**
Deferred Income - Unrestricted & designated funds
**14 Loans to trustees included in debtors**
**_Work in Progress_**|**2022**
**2021**
**£**
**£**
4,500
2,150
4,500
2,150
**2022**
**2021**
**£**
**£**
4,500
2,150
-
-
4,500
2,150
**2022**
**2021**
**£**
**£**
5,472
9,380
10,125
1,482
15,597
10,862
**2022**
**2021**
**£**
**£**
**37,739**
**-**
**_Stocks_**|
|---|---|
No loans have been made to any of the trustees.
## **15 Guarantees made by the charity on behalf of trustees**
No guarantees have been made by the charity on behalf of any of the trustees
23
## **Expia Limited**
## **Notes to the Accounts for the year ended 30 June 2022**
## **16 Income and Expenditure account summary**
|**Income and Expenditure account summary**
**At 1 July 2021**
Loss after tax for the year
**At 30 June 2022**|**2022**
**£**
27,050
(2,523)
**24,527**|**2021**
**£**
46,639
(19,589)
**27,050**|
|---|---|---|
## **17 No related party transactions**
There were no transactions with related parties in the year.
## **18 Particulars of how particular funds are represented by assets and liabilities**
|**At 30 June 2022**
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
**At 1 July 2021**
Intangible Assets
Tangible Fixed Assets
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
5,968
71,894
(15,597)
(37,739)
**24,526**
**Unrestricted**
**funds**
**£**
27
8,926
28,960
(10,862)
**27,051**|**Designated**
**funds**
**£**
-
-
-
**-**
**Designated**
**funds**
**£**
-
-
-
-
**-**|**Restricted**
**funds**
**£**
-
-
-
-
**-**
**Restricted**
**funds**
**£**
-
-
-
-
**-**|**Total**
**Funds**
**£**
**5,968**
**71,894**
**(15,597)**
**(37,739)**
**24,526**
**Total**
**Funds**
**£**
**27**
**8,926**
**28,960**
**(10,862)**
**27,051**|
|---|---|---|---|---|
24
## **Expia Limited**
## **Notes to the Accounts for the year ended 30 June 2022**
**19 Change in total funds over the year as shown in Note 18 , analysed by individual funds**
|**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
27,050
**Total unrestricted and designated funds**
**27,050**
**Total charity funds**
**27,050**
**Analysis of movements in funds over the year as shown in Note**
**Income**
**2022**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**250,051**
**Funds brought**
**forward from**
**2021**|**See Note 20**
**£**
(2,523)
**(2,523)**
**(2,523)**
**19**
**Expenditure**
**2022**
**£**
**(252,574)**
**Movement in**
**funds in 2022**|**See Note 0**
**£**
**-**
**-**
**-**
**Other**
**Gains &**
**Losses**
**2022**
**£**
**-**
**Transfers**
**between**
**funds in 2022**|**£**
**24,527**
**24,527**
**24,527**
**Movement**
**in funds**
**2022**
**£**
**(2,523)**
**Funds carried**
**forward to**
**2023**|
|---|---|---|---|
## **20 Analysis of movements in funds over the year as shown in Note 19**
## **21 The purposes for which the funds as detailed in note 19 are held by the charity are:-**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
## **22 Ultimate controlling party**
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
25
## **Expia Limited**
**Detailed analysis of income and expenditure for the year ended 30 June 2022 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **23 Donations and Legacies**
|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
**Revenue grants from government and public bodies**
323
7,536
-
270
2,500
7,670
**18,299**
**Total Donations and Legacies**
**A1**
**18,299**
HM Prison service
National Lottery Awards for All
**Total public sector revenue grants**
Dorset County Council
HM Revenue and Customs Coronavirus Job
Retention Scheme
Small grants individually less than £1000
Portland Community Partnership|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
-
-
-
-
**-**
**-**|**Current year**
**Total Funds**
**2022**
**£**
**323**
**7,536**
**-**
**270**
**2,500**
**7,670**
**18,299**
**18,299**|**Prior Year**
**Total Funds**
**2021**
**£**
-
27,593
19,474
879
-
-
**47,946**
**47,946**|
|---|---|---|---|
## **24 Income from charitable activities - Trading Activities**
|**Primary purpose and ancillary trading**
Café and visits income
Eat out to help out scheme
**Total Primary purpose and ancillary trading**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
231,752
-
**231,752**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**231,752**
**-**
**231,752**|**Prior Year**
**Total Funds**
**2021**
**£**
80,541
4,730
**85,271**|
|---|---|---|---|---|
**25 Total Income from charitable activities**
|**Current year**
**Unrestricted**
**Funds**
**£**
**2022**
Total income from charitable trading
231,752
**Total from charitable activities**
**A2**
**231,752**|**Current year**
**Restricted**
**Funds**
**£**
**2022**
-
**-**|**Current year**
**Total Funds**
**£**
**2022**
**231,752**
**231,752**|**Prior Year**
**Total Funds**
**£**
**2021**
85,271
**85,271**|
|---|---|---|---|
26
## **Expia Limited**
**Detailed analysis of income and expenditure for the year ended 30 June 2022 as required by the SORP 2015**
## **26 Expenditure on charitable activities - Charitable trading**
|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
85,503
-
(2,350)
117,228
1,286
**Total charitable trading costs**
**B2b**
**201,667**
Defined contribution pension costs -
charitable trading activities
Cost of sales
Movement in stock for goods made by
beneficiaries
Movement in stock for ancillary trading
Gross wages and salaries - charitable trading
activities|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
-
-
-
**-**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2022**
**2021**
**£**
**£**
**85,503**
41,679
**-**
(1,250)
**(2,350)**
-
**117,228**
71,321
**1,286**
380
**201,667**
**112,130**|
|---|---|---|
## **27 Expenditure on charitable activities- Grant funding of activities**
|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
200
**Total grantmaking costs**
**B2c**
**200**
Prisoner release grants|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2022**
**2021**
**£**
**£**
**200**
99
**200**
**99**|
|---|---|---|
27
## **Expia Limited**
## **Detailed analysis of income and expenditure for the year ended 30 June 2022 as required by the SORP 2015**
|**28**|**Support costs for charitable activities**||||||
|---|---|---|---|---|---|---|
||||**Current year**|**Current year**|**Current year**|**Prior Year**|
||||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
||||**Funds**|**Funds**|||
||||**2022**|**2022**|**2022**|**2021**|
||||**£**|**£**|**£**|**£**|
||**_Employee costs not included in direct costs_**||||||
||Travel and subsistence - staff||68|-|**68**|274|
||**_Volunteer costs_**||||||
||Volunteers' expenses||244|-|**244**|-|
||**_Premises Expenses_**||||||
||Rates and water charges||850|-|**850**|-|
||Expia House refurbishment||3,535|-|**3,535**|-|
||**_Administrative overheads_**||||||
||Telephone, fax and internet||525|-|**525**|-|
||Stationery and printing||492|-|**492**|219|
||Hire of equipment||1,868|-|**1,868**|2,611|
||Software licences and expenses||635|-|**635**|225|
||Advertising and marketing||314|-|**314**|128|
||Liabilty and contents insurance||1,946|-|**1,946**|1,775|
||Sundry expenses||535|-|**535**|37|
||Equipment,repairs,expenses and maintenance||1,473|-|**1,473**|1,755|
||**_Professional fees paid to the Auditor or Independent Examiner in addition_**||||**_to audit and_**||
||**_examination fees_**||||||
||As detailed in Note 29||2,500|_-_|**2,500**|_2,500_|
||**_Professional fees paid to advisors other than_**||**_the auditor or_**|**_examiner_**|||
||Management fees||27,491|-|**27,491**|25,870|
||Other legal and professional||627|-|**627**|744|
||**_Financial costs_**||||||
||Bank charges||3,711|-|**3,711**|175|
||Depreciation & Amortisation in total for the||3,393|-|**3,393**|3,764|
||**Support costs before reallocation**||**50,207**|**-**|**50,207**|**40,077**|
||**Total support costs**||**50,207**|**-**|**50,207**|**40,077**|
The basis of allocation of costs between activities is described under accounting policies
## **29 Other Expenditure - Governance costs**
|Independent Examiner's fees
**Total Governance costs**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
500
**500**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**500**
**500**|**Prior Year**
**Total Funds**
**2021**
**£**
500
**500**|
|---|---|---|---|---|
28
## **Expia Limited**
## **Detailed analysis of income and expenditure for the year ended 30 June 2022 as required by the SORP 2015**
||**_Professional fees paid to the Auditor or Independent Examiner in addition to audit and_**|**_Professional fees paid to the Auditor or Independent Examiner in addition to audit and_**|**_Professional fees paid to the Auditor or Independent Examiner in addition to audit and_**|**_Professional fees paid to the Auditor or Independent Examiner in addition to audit and_**||
|---|---|---|---|---|---|
||**_examination fees_**|||||
||||**2022**|**2022**|**2021**|
||||**£**|**£**|**£**|
||Assurance -Non audit or examination||2,500|-
**2,500**|2,500|
||**Total additional fees included in support**
**costs at Note 28**||2,500|-
2,500|2,500|
|**30 **|**Total Charitable expenditure**|||||
||Total charitable trading costs|**B2b**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
201,667|**Current year**
**Current year**
**Restricted**
**Funds**
**Total Funds**
**2022**
**2022**
**£**
**£**
-
**201,667**|**Prior Year**
**Total Funds**
**2021**
**£**
112,130|
||Total grantmaking costs|**B2c**|200|-
**200**|99|
||Total support costs|**B2d**|50,207|-
**50,207**|40,077|
||Total Governance costs|**B2e**|500|-
**500**|500|
||**Total charitable expenditure**|**B2**|**252,574**|**-**
**252,574**|**152,806**|
|||||||
29