## **ANNUAL REPORT AND FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31ST MARCH 2021** ## **BE CHARITY GROUP** **CHARITY REGISTRATION NUMBER 1165349** Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF ## **BE CHARITY GROUP** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021** ||**Page**| |---|---| |**Legal and Administrative Information**|3| |**Independent Examiner's Report on the Accounts**|4| |**Trustees' Report**|5 to 6| |**Statement of Receipts and Payments**|7| |**Statement of Assets and Liabilities**|8| |**Notes to the Accounts**|9 to 11| ## **BE CHARITY GROUP** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **CHARITY NUMBER** 1165349 ## **WORKING NAMES** BE FEMALE GROUP BE. (OLD NAME) THE BE FEMALE GROUP BEING MALE BE FEMALE BE FEMALE CHARITY Effective 25th November 2019, the trustee directors resolved to change the name from Be Female Group to Be. Then on 19th March 2020, it was resolved to change the name to Be Charity Group. **START OF FINANCIAL YEAR** 01 April 2020 **END OF FINANCIAL YEAR** 31 March 2021 **TRUSTEES AT 31 MARCH 2021** Mrs R Faulkner Mrs H Williams (nee Dullaghan) The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument. ## **GOVERNING INSTRUMENT** CIO - Foundation Registered 28 January 2016, changed effective 24 Aug 2019, as amended on 25 November 2019 as amended on 19 March 2020 ## **OBJECTS** The relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage, by the provision of information and advice designed to relieve those needs. ## **CORRESPONDENCE ADDRESS** 63 Southcote Penn High Wycombe Buckinghamshire HR10 8JS ## **PRIMARY BANKERS** HSBC Bank plc 9 Penn Road Beaconsfield HP9 2PT ## **INDEPENDENT EXAMINER** Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF 3 ## **BE CHARITY GROUP** ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021** Report to the trustees/ members of Be Charity Group on the accounts for the year ended 31st March 2021. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF Date: 10th February 2022 4 ## **BE CHARITY GROUP** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2021** The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 March 2021. ## **Objects of the charity.** The objects of the charity are for the relief of those in need, by reason of youth, age, ill-health, disability financial hardship or other disadvantage, by the provision of information and advice designed to relieve those needs. The Trustees had decided to create a third website that is non-gender specific - Be You Charity. At present the objects of the charity are primarily achieved through the ongoing development of two websites and associated blogs to provide more in-depth information on topics and increase awareness of the charity’s resources. Website development has continued to be the ongoing priority of the charity as well as a digital marketing campaign. In line with the intention from the previous year – that being to start running seminars related to the website topics and content and increase awareness of the charity's resources - we researched and approached organisations and individuals for grants and donations to assist in funding these. The outcome was that we needed to prioritise our plan to develop the mirror site for males before refocusing on grants and donations to help financially support the provision of seminars. ## **Government** The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor the activities of the Trust. New trustees are appointed by the Trustees. ## **Review of Activities** During the year, the principle activity has been to continue to broaden the objective to include men and develop a mirror website covering male related topics. In order to develop greater presence on internet searches and social media a catalogue of blogs has been created to cover a number of subjects on the websites. In addition, there has been increased research to expand the content and reach. This is the key delivery mechanism to meet the objective of the charity and so the majority of our time has been dedicated to this to date. In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission. ## **Financial Review** A balance of £22,803 was carried into this period. Income of £25,001 was received during the year. Expenditure entirely related to completion of the design of the additional website and ongoing maintenance and expansion of the current website. There is a balance of £14,965 to carry forward to 2020/2021. A reserves policy will be formulated by the trustees in due course. For the time being, a reserve of £15,000 is considered appropriate given current activity. 5 BE CHARrrY GROUP TRusfEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2021 Tntst¢¢$' R¢sp(Thibilltie6 The Charfcles Act 2011 requir* the trustee5 to prepare f￿anC￿l StateM￿ts for èach fin￿CIal year whkh presents a true and fa￿ vivw of the state of affalrs of the ￿ar￿Y and of the surplus of the Charfty for that putod. In prq)aring those financial statements the trustees are r￿uIred to: i) SU￿able ￿c￿JntlTrg pc4tcles and appty th￿ cOns15t￿tty ii) Make Judgonents and estimat&s that are reasonab￿ and prudent iii) Ftepère financk715tatements ￿ the gikng ccfflcem bass unkss inappropriate to presume that the trust will C(￿tInUe in ex5st￿C The Trustees are responsible for keeping proper accwnttng ￿Ords, Y1)￿h disclose w￿h r&isonable accuracy at any time the fin￿cial positw of the tharty. Thw are a150 re5pon5ible for saf&3uarding the assets of the Qharity and h￿te ftr taking re85rMab￿ Steps for the premtlon ènd deteCt￿n c* fraud and other irrt9ukiritie5. l approve the attached statement of financkil aCt*￿tIeS and balance sheet and confirm th& I have made available all information neressary for its preparatth. Jproved by 6]2J&2 d of t tee5 c￿.. ..and siJn8J cn ￿S behalf by.- Name MRS P¢ WILUAMS ## **BE CHARITY GROUP** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021** |**Notes**
**RECEIPTS**
Donations & Legacies
**2**
**TOTAL RECEIPTS**
**PAYMENTS**
Cost of charitable Activities
**3**
**TOTAL PAYMENTS**
**NET INCOMING/(OUTGOING) RESOURCES**
**4**
Balances Brought Forward
**BALANCES CARRIED FORWARD**
**TRANSFERS BETWEEN FUNDS**
**RECONCILIATION OF FUNDS:**|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2020/21**
**2019/20**
£
£
**£**
**£**
25,001
-
25,001
43,785| |---|---| ||**25,001**
**-**
**25,001**
**43,785**| ||32,839
-
32,839
31,235| ||**32,839**
**-**
**32,839**
**31,235**| ||| ||**(7,837)**
**-**
**(7,837)**
**12,550**
**-**
**-**
**-**
**-**
22,803
-
22,803
10,253| ||**14,965**
**-**
**14,965**
**22,803**| All of the Charity's operations are classed as continuing operations. 7 BE CHARrrY GROUP BALANCE SHEET AS AT 31 MARCH 2021 Unrestrktoj Restrktej Fund Fund Totsl Total 31-Ma￿21 31-MaTr20 Nrt Tanglble Assets Cash at bank and In hand 14,965 14,965 22,803 Total Cunent Ag¥ets 965 Cr¢thtor%" amount5 falling due wfchin one year CURRENT ASSEFS 14.965 14,965 22.803 TOTAL AsseTS ￿55 CL¢rrent Ikibll*vds 14965 14.965 21803 Creditors: amounts falThng due In mc¥e one year NEf ASSErs 965 FUNDS OF THE CHARrrY Unrestrirtey Incorne fvnds Restrtted Ric(¥ne funds 14.965 14,965 22,803 TOTAL FUNDS TRiISTEES RESPOMSIBILrriES IN RELATION TO FIIIANCIAL sfATEMENTS Charfcy Law r8Juires the Trust&s to prepare rmanek￿ fty financlal y￿r whth comply w￿h the regulatK)ns set out in the Charfcie5 Art 2011. The Trustees have to take advantage of the provisions that appty to small charltÈs and have prepared a R￿apts and Paymo)ts kcount and stat￿nent of Assets and abilit￿$ whrch are set wt ￿ page5:_ 9toll Approved by the Trustees on ... Signed on their beha￿ by Tnjstee... Prlnted Name: -H Li71irfvJ ## **BE CHARITY GROUP** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2021** ## **1. ACCOUNTING POLICIES** The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year. ## **Basis of preparation:** The accounts have been prepared under the “Receipts and Payments” basis as prescribed by the Charity Commissioners, and they meet the appropriate legal requirements. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **2. INCOMING RESOURCES** |**2. INCOMING RESOURCES**|| |---|---| |**3. RESOURCES EXPENDED**
Governance costs:-
Website and communications
Bank charges
Subscriptions and charges
Sundries
Independent Examiner Fee
Wages & Salaries
Employer's National Insurance Costs
Pension Contributions
**a) Donations, legacies and grants**
Donations & Legacies and grants
Gift Aid
General Gifts/Donation
**Charitable Activities**|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2020/21**
**2019/20**
£
£
**£**
**£**
25,000
-
25,000
30,005
-
-
-
13,780
1
-
1
-| ||**25,001**
**-**
**25,001**
**43,785**| ||Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2020/21**
**2019/20**
£
£
**£**
**£**
2
-
2
-
35
-
35
35
72
-
72
-
10,693
-
10,693
30,810
17,299
-
17,299
-
4,377
-
4,377
-
-
-
-
-
360
-
360
390| ||**32,839**
**-**
**32,839**
**31,235**| This page does not form part of the statutory financial statements 9 ## **BE CHARITY GROUP** ## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2021** ## **4. RESTRICTED FUNDS** The Charity held no Restricted Funds during this or the previous financial period. ## **5. ASSETS RETAINED FOR CHARITY'S OWN USE** The charity owned no property or equipment. ## **6. GUARANTEES AND SECURED DEBTS** The charity has not given any guarantees and has not provided its assets as security for any liabilities. ## **7. CASH AT BANK AND IN HAND** |Cash at bank with immediate access|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-21**
**31-Mar-20**
£
£
**£**
**£**
14,965
-
14,965
22,803| |---|---| ||14,965
-
14,965
22,803| ## **8. OTHER MONETARY ASSETS** |Other debtors|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-21**
**31-Mar-20**
£
£
**£**
**£**
-
-
-
233| |---|---| ||-
-
-
233| ## **9. LIABILITIES** |Independent Examiners Fee|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-21**
**31-Mar-20**
£
£
**£**
**£**
390
- 390
360| |---|---| ||390
-
390
360| 10 ## **BE CHARITY GROUP** ## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2021** ## **10. STAFF COSTS AND NUMBERS** |**TOTAL**
**2020/21**
**£**
Gross Wages & Salaries
17,299
Employer's National Insurance Costs
4,377
Pension Contributions
-
**21,676**
Average number of employees who were engaged in each of the following activities:
**TOTAL**
**2020/21**
Charitable Activities
1|**TOTAL**
**2019/20**
**£**
-
-
-| |---|---| ||**-**| ||**TOTAL**
**2019/20**
-| The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess of £60,000. (2019/20- None) ## **11. TRUSTEES AND OTHER RELATED PARTIES** No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. (2019/20- None) ## **12. RISK ASSESSMENT** The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **13. RESERVES POLICY** The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily. ## **14. PUBLIC BENEFIT** The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. This page does not form part of the statutory financial statements 11