## BE CHARITY GROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 March 2022. Objects of the charity.
The objects of the charity are for the relief of those in need, by reason of youth, age, illhealth, disability financial hardship or other disadvantage, by the provision of information and advice designed to relieve those needs.
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 Actvites
During the year, the principle remained that activity has been to continue to broaden the objective to include men and develop a mirror website covering male related topics, which has been completed. 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 approximately £7,200 was carried into this period. Income of £35,005 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 approximately £24,784 to carry forward to 2022/2023.
A reserves policy will be formulated by the trustees in due course. For the time being, a reserve of £1,000 is considered appropriate given current activity.
## Trustees' Responsibilites
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year. We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31ST MARCH 2022**
## **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 2022**
||**Page**|
|---|---|
|**Legal and Administrative Information**|3|
|**Trustees' Report**|4 to 5|
|**Independent Examiner's Report on the Accounts**|6|
|**Statement of Receipts and Payments**|7|
|**Statement of Assets and Liabilities**|8|
|**Notes to the Accounts**|9 to 17|
## **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 2021
**END OF FINANCIAL YEAR** 31 March 2022 **TRUSTEES AT 31 MARCH 2022** 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.
CIO - Foundation Registered 28 January 2016, changed effective 24 Aug **GOVERNING INSTRUMENT** 2019, as amended on 25 November 2019 as amended on 19 March 2020 **REGISTRATION DATE** 28 January 2016:CIO Registration **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
TRUSTEES. REPORT
FOR THE YEAR ENDED 31ST MARCH 2022
## **BE CHARITY GROUP**
## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31ST MARCH 2022**
## **Responsibiities of Trustees**
Charity law requires 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 and of its incoming resources and resources expended for the period. In preparing those financial statements, the Board of Trustees should follow best practice and are required
- select suitable accounting policies and apply them consistently
- make judgments and estimates that are reasonable and prudent
- comply with applicable accounting standards subject to any material departures disclosed and explained in the financial statements
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that charity will continue in operation
The Board of Trustees is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993. 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 and to provide reasonable assurance that:-
- the charity is operating efficiently and effectively
- all assets are safeguarded against unauthorised use or disposition and are properly applied
- proper records are maintained and financial information used within the charity or for publication is reliable
- the charity complies with relevant laws and regulations
The systems of internal control are designed to provide reasonable but not absolute assurance against material misstatement or loss.
Approved by the Trustees on….....................................
Signed on their behalf by Trustee …..............................
Printed Name:
5
## **BE CHARITY GROUP**
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022**
Report to the trustees/ members of Be Charity Group on the accounts for the year ended 31st March 2022.
## **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:
6
## **BE CHARITY GROUP**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022**
|**Notes**
**RECEIPTS**
Donations & Legacies
**2**
**TOTAL RECEIPTS**
**PAYMENTS**
Costs of Charitable Activities
**3**
**TOTAL PAYMENTS**
**NET INCOMING/(OUTGOING) RESOURCES**
**4**
Balances Brought Forward
**BALANCES CARRIED FORWARD**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
**TRANSFERS BETWEEN FUNDS**|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2021/22**
**2020/21**
£
£
**£**
**£**
35,005
-
35,005
25,001|
|---|---|
||**35,005**
**-**
**35,005**
**25,001**|
||44,679
-
44,679
32,839|
||**44,679**
**-**
**44,679**
**32,839**|
|||
||**(9,674)**
**-**
**(9,674)**
**(7,837)**
-
-
-
-|
||**(9,674)**
**-**
**(9,674)**
**(7,837)**|
||14,965
-
14,965
22,803|
||**5,292**
**-**
**5,292**
**14,965**|
All of the Charity's operations are classed as continuing operations.
The notes form part of these financial statements, found on pages:9 to 17
7
## **BE CHARITY GROUP**
## **STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH 2022**
|**Assets**
Notes
Tangible Assets
**5**
**Current Assets**
**7**
**Total Current Assets**
**4**
Unrestricted
Restricted income funds
**TOTAL FUNDS**
one year
**NET ASSETS**
**FUNDS OF THE CHARITY**
Cash at bank and in hand
**Creditors:**amounts falling due
within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS**less current liabilities
**Creditors:**amounts falling due in more|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-22**
**31-Mar-21**
£
£
**£**
**£**
-
-
-
-|
|---|---|
||-
-
-
-|
||5,292
-
5,292
14,965|
||**5,292**
**-**
**5,292**
**14,965**|
||-
-
-
-
5,292
-
5,292
14,965|
||**5,292**
**-**
**5,292**
**14,965**
-
-
-
-|
||**5,292**
**-**
**5,292**
**14,965**|
||5,292
-
5,292
14,965
-
-
-
-|
||**5,292**
**-**
**5,292**
**14,965**|
## **TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS**
Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities which are set out on pages:9 to 17 .
Approved by the Trustees on …....................................
Signed on their behalf by Trustee …..............................
Printed Name:
8
## **BE CHARITY GROUP**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022**
## **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**
|Note
**3. RESOURCES EXPENDED**
Note
**Donations, legacies and grants**
Donations & Legacies and grants
General Gifts/Donation
**Charitable Activities**
Bank charges
Subcontractor costs
Subscriptions and charges
Sundries
Website and communications
Staff Costs:-
Wages & Salaries
Employer's National Insurance Costs
Independent Examiner Fee
Legal & Professional fees
Governance costs:-|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2021/22**
**2020/21**
£
£
**£**
**£**
35,005
-
35,005
25,000
-
-
-
1|
|---|---|
||**35,005**
**-**
**35,005**
**25,001**|
||Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2021/22**
**2020/21**
£
£
**£**
**£**
16
-
16
2
4,876
-
4,876
-
35
-
35
35
3
-
3
72
3,375
-
3,375
10,693
27,431
-
27,431
17,299
8,903
-
8,903
4,377
-
-
-
360
40
-
40
-|
||**44,679**
**-**
**44,679**
**32,839**|
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 2022**
## **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**
|**7. CASH AT BANK AND IN HAND**||
|---|---|
|Cash at bank with immediate access
**8. THE OTHER MONETARY ASSETS**
Other debtors
**9. LIABILITIES**
Independent Examiner's Fee|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-22**
**31-Mar-21**
£
£
**£**
**£**
5,292
-
5,292
14,965|
||5,292
-
5,292
14,965|
||Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-22**
**31-Mar-21**
£
£
**£**
**£**
233
-
233
233|
||**233**
**-**
**233**
**233**|
||Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-22**
**31-Mar-21**
£
£
**£**
**£**
400
-
400
390|
||**400**
**-**
**400**
**390**|
This page does not form part of the statutory financial statements
10
## **BE CHARITY GROUP**
## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022**
## **10. STAFF COSTS AND NUMBERS**
|**TOTAL**
**2021/22**
**£**
Gross Wages & Salaries
27,431
Employer's National Insurance Costs
8,903
Employer's Pension Contributions
-
**36,334**
Average number of employees who were engaged in each of the following activities:
**TOTAL**
**2021/22**
Charitable Activities
1|**TOTAL**
**2020/21**
**£**
17,299
4,377
-|
|---|---|
||**21,676**|
||**TOTAL**
**2020/21**
1|
The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess of £60,000. (2020/21- 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. (2020/21- 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
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31ST MARCH 2022**
## **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 2022**
||**Page**|
|---|---|
|**Legal and Administrative Information**|3|
|**Trustees' Report**|4 to 5|
|**Independent Examiner's Report on the Accounts**|6|
|**Statement of Receipts and Payments**|7|
|**Statement of Assets and Liabilities**|8|
|**Notes to the Accounts**|9 to 17|
## **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 2021
**END OF FINANCIAL YEAR** 31 March 2022 **TRUSTEES AT 31 MARCH 2022** 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.
CIO - Foundation Registered 28 January 2016, changed effective 24 Aug **GOVERNING INSTRUMENT** 2019, as amended on 25 November 2019 as amended on 19 March 2020 **REGISTRATION DATE** 28 January 2016:CIO Registration **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
TRUSTEES. REPORT
FOR THE YEAR ENDED 31ST MARCH 2022
## **BE CHARITY GROUP**
## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31ST MARCH 2022**
## **Responsibiities of Trustees**
Charity law requires 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 and of its incoming resources and resources expended for the period. In preparing those financial statements, the Board of Trustees should follow best practice and are required
- select suitable accounting policies and apply them consistently
- make judgments and estimates that are reasonable and prudent
- comply with applicable accounting standards subject to any material departures disclosed and explained in the financial statements
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that charity will continue in operation
The Board of Trustees is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993. 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 and to provide reasonable assurance that:-
- the charity is operating efficiently and effectively
- all assets are safeguarded against unauthorised use or disposition and are properly applied
- proper records are maintained and financial information used within the charity or for publication is reliable
- the charity complies with relevant laws and regulations
The systems of internal control are designed to provide reasonable but not absolute assurance against material misstatement or loss.
Approved by the Trustees on….....................................
Signed on their behalf by Trustee …..............................
Printed Name:
5
## **BE CHARITY GROUP**
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022**
Report to the trustees/ members of Be Charity Group on the accounts for the year ended 31st March 2022.
## **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:
6
## **BE CHARITY GROUP**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022**
|**Notes**
**RECEIPTS**
Donations & Legacies
**2**
**TOTAL RECEIPTS**
**PAYMENTS**
Costs of Charitable Activities
**3**
**TOTAL PAYMENTS**
**NET INCOMING/(OUTGOING) RESOURCES**
**4**
Balances Brought Forward
**BALANCES CARRIED FORWARD**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
**TRANSFERS BETWEEN FUNDS**|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2021/22**
**2020/21**
£
£
**£**
**£**
35,005
-
35,005
25,001|
|---|---|
||**35,005**
**-**
**35,005**
**25,001**|
||44,679
-
44,679
32,839|
||**44,679**
**-**
**44,679**
**32,839**|
|||
||**(9,674)**
**-**
**(9,674)**
**(7,837)**
-
-
-
-|
||**(9,674)**
**-**
**(9,674)**
**(7,837)**|
||14,965
-
14,965
22,803|
||**5,292**
**-**
**5,292**
**14,965**|
All of the Charity's operations are classed as continuing operations.
The notes form part of these financial statements, found on pages:9 to 17
7
## **BE CHARITY GROUP**
## **STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH 2022**
|**Assets**
Notes
Tangible Assets
**5**
**Current Assets**
**7**
**Total Current Assets**
**4**
Unrestricted
Restricted income funds
**TOTAL FUNDS**
one year
**NET ASSETS**
**FUNDS OF THE CHARITY**
Cash at bank and in hand
**Creditors:**amounts falling due
within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS**less current liabilities
**Creditors:**amounts falling due in more|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-22**
**31-Mar-21**
£
£
**£**
**£**
-
-
-
-|
|---|---|
||-
-
-
-|
||5,292
-
5,292
14,965|
||**5,292**
**-**
**5,292**
**14,965**|
||-
-
-
-
5,292
-
5,292
14,965|
||**5,292**
**-**
**5,292**
**14,965**
-
-
-
-|
||**5,292**
**-**
**5,292**
**14,965**|
||5,292
-
5,292
14,965
-
-
-
-|
||**5,292**
**-**
**5,292**
**14,965**|
## **TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS**
Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities which are set out on pages:9 to 17 .
Approved by the Trustees on …....................................
Signed on their behalf by Trustee …..............................
Printed Name:
8
## **BE CHARITY GROUP**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022**
## **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**
|Note
**3. RESOURCES EXPENDED**
Note
**Donations, legacies and grants**
Donations & Legacies and grants
General Gifts/Donation
**Charitable Activities**
Bank charges
Subcontractor costs
Subscriptions and charges
Sundries
Website and communications
Staff Costs:-
Wages & Salaries
Employer's National Insurance Costs
Independent Examiner Fee
Legal & Professional fees
Governance costs:-|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2021/22**
**2020/21**
£
£
**£**
**£**
35,005
-
35,005
25,000
-
-
-
1|
|---|---|
||**35,005**
**-**
**35,005**
**25,001**|
||Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2021/22**
**2020/21**
£
£
**£**
**£**
16
-
16
2
4,876
-
4,876
-
35
-
35
35
3
-
3
72
3,375
-
3,375
10,693
27,431
-
27,431
17,299
8,903
-
8,903
4,377
-
-
-
360
40
-
40
-|
||**44,679**
**-**
**44,679**
**32,839**|
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 2022**
## **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**
|**7. CASH AT BANK AND IN HAND**||
|---|---|
|Cash at bank with immediate access
**8. THE OTHER MONETARY ASSETS**
Other debtors
**9. LIABILITIES**
Independent Examiner's Fee|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-22**
**31-Mar-21**
£
£
**£**
**£**
5,292
-
5,292
14,965|
||5,292
-
5,292
14,965|
||Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-22**
**31-Mar-21**
£
£
**£**
**£**
233
-
233
233|
||**233**
**-**
**233**
**233**|
||Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-22**
**31-Mar-21**
£
£
**£**
**£**
400
-
400
390|
||**400**
**-**
**400**
**390**|
This page does not form part of the statutory financial statements
10
## **BE CHARITY GROUP**
## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022**
## **10. STAFF COSTS AND NUMBERS**
|**TOTAL**
**2021/22**
**£**
Gross Wages & Salaries
27,431
Employer's National Insurance Costs
8,903
Employer's Pension Contributions
-
**36,334**
Average number of employees who were engaged in each of the following activities:
**TOTAL**
**2021/22**
Charitable Activities
1|**TOTAL**
**2020/21**
**£**
17,299
4,377
-|
|---|---|
||**21,676**|
||**TOTAL**
**2020/21**
1|
The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess of £60,000. (2020/21- 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. (2020/21- 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