| Pages | |||
|---|---|---|---|
| Trustees' | Annual Report |
2to 6 | |
| Independent Examiner's |
Report | ||
| Statement | ofFinancial Activities | ||
| Balance | Sheet | 9to10 | |
| Notes to | the Accounts | 11to 22 |
| for the | year ended 31March 2021 | year ended 31March 2021 | ||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| 2021 | 2021 | 2021 | 2020 | |||
| Notes | ||||||
| Income and | ||||||
| endowments | from: | |||||
| Donations | and legacies | 6,255 | 6,255 | 20,814 | ||
| Charitable | activities | 71,662 | 418,027 | 489,689 | 345,605 | |
| Investments | 166 | - | 166 | 245 | ||
| Total | 78,083 | 418,027 | 496,110 | 366,664 | ||
| Expenditure | on: | |||||
| Charitable | activities | 43,024 | 401,453 | 444,477 | 390,504 | |
| Total | 43,024 | 401,453 | 444,477 | 390,504 | ||
| Net gains on | investments | |||||
| Net | ||||||
| income/(expenditure) | 35,059 | 16,574 | 51,633 | (23,840) | ||
| Transfers between funds |
4,088 | (4,088) | ||||
| Net | ||||||
| income/(expenditure) before other |
39,147 | 12,486 | 51,633 | (23,840) | ||
| gains/(losses) | ||||||
| Other gains | and losses: | |||||
| Net movement in funds |
39,147 | 12,486 | 51,633 | (23,840) | ||
| Reconciliation offunds: |
||||||
| Total funds brought' forward |
105,545 | 79,127 | 184,672 | 208,512 | ||
| Total funds forward |
carried | 144,692 | 91,613 | 236,305 | 184,672 |
| Company No. |
Notes | 2021 | 2020 | ||
|---|---|---|---|---|---|
| Fixed assets | |||||
| Tangible assets | 11 | 11,376 | 3,941 | ||
| 11,376 | 3,941 | ||||
| Current assets |
|||||
| Debtors | 12 | 55,466 | 71,636 | ||
| Cash at bank and | in hand | 227,054 | 171,792 | ||
| 282,520 | 243,428 | ||||
| Creditors: Amount | falling due within one year | 13 | (46,169) | (34,054) | |
| Net current assets | 236,351 | 209,374 | |||
| Total assets less current | liabilities | 247,727 | 213,315 | ||
| Creditors: Amounts year |
falling due after more than one | 14 | (11,422) | (28,643) | |
| Net assets excluding | pension asset or liability | 236,305 | 184,672 | ||
| Total net assets | 236,305 | 184,672 | |||
| The funds ofthe charity | |||||
| Restricted funds | 15 | ||||
| Restricted income | funds | 91,613 | 79,127 | ||
| 91,613 | 79,127 | ||||
| Unrestricted funds |
15 | ||||
| General funds | 133,316 | 105,545 | |||
| Designated funds |
11,376 | ||||
| 144,692 | 105,545 | ||||
| Total funds | 236,305 | 184,672 |
| 2021 | 2020 | ||
|---|---|---|---|
| Cash flows from operating activities |
|||
| Net income/(expenditure) per Statement ofFinancial Activities |
51,633 | (23,840) | |
| Adjustments for: |
|||
| Depreciation ofproperty, plant and equipment |
1,611 | 1,916 | |
| Dividends, interest and rents from investments |
(166) | (245) | |
| Decrease in trade and other receivables | 16,170 | 87,984 | |
| Increase/(Decrease) in trade and other payables |
6,223 | (8,083) | |
| Net cash provided by operating activities |
75,471 | 57,732 | |
| Cash flows from investing activities |
|||
| Purchases ofproperty, plant and equipment |
(9,046) | (142) | |
| Dividends, interest and rents from investments |
166 | 245 | |
| Net cash (used in)/from investing activities |
(8,880) | 103 | |
| Cash flows from financing activities |
|||
| Repayment ofborrowings | (11,329) | (9,849) | |
| Net cash used in financing activities |
(11,329) | (9,849) | |
| Net increase in cash and cash equivalents | 55,262 | 47,986 | |
| Cash and cash equivalents at the beginning |
ofthe year | 171,792 | 123,806 |
| Cash and cash equivalents at the end ofthe |
year | 227,054 | 171,792 |
| Components ofcash and cash equivalents |
|||
| Cash and bank balances | 227,054 | 171,792 | |
| 227,054 | 171,792 |
| Income | Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS |
Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS |
Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS |
|
|---|---|---|---|---|
| Recognition | of Income is included in the Statement ofFinancial Activities (SoFA) when the |
|||
| income | charity becomes entitled to, and virtually certain to receive, the income and the |
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| amount ofthe income can be measured with sufficient reliability. |
||||
| Income with | Where income has related expenditure the income and related expenditure |
is | ||
| related | reported gross in the SoFA. | |||
| expenditure | ||||
| Donations and |
Voluntary income received by way ofgrants, donations and gifts is included |
in | ||
| legacies | the the SoFA when receivable and only when the Charity has unconditional |
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| entitlement to the income. |
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| Tax reclaims | Income from tax reclaims is included in the SoFA at the same time as the |
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| on donations | gift/donation to which it relates. |
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| and gifts | ||||
| Donated services and |
These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and |
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| facilities | material. | |||
| Volunteer help |
The value ofany volunteer help received is not included in the accounts. |
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| Investment | This is included in the accounts when receivable. |
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| income | ||||
| Gains/(losses) | This includes any gain or loss resulting from revaluing investments to market |
|||
| on revaluation offixed assets |
value at the end ofthe year. | |||
| Gains/(losses) | This includes any gain or loss on the sale ofinvestments. |
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| on investment | ||||
| assets | ||||
| Expenditure | ||||
| Recognition | of | Expenditure is recognised on an accruals basis. Expenditure includes any VAT |
||
| expenditure | which cannot be fully recovered, and is reported as part ofthe expenditure | to | ||
| which it relates. | ||||
| Expenditure | on | These comprise the costs associated with attracting voluntary income, |
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| raising funds | fundraising trading costs and investment management costs. |
|||
| Expenditure | on | These comprise the costs incurred by the Charity in the delivery ofits activities |
||
| charitable | and services in the fiutherance ofits objects, including the making ofgrants |
and | ||
| activities | governance costs. |
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| Grants payable | All grant expenditure is accounted for on an actual paid basis plus an accrual |
for | ||
| grants that have been approved by the trustees at the end ofthe year but not |
yet | |||
| paid. | ||||
| Governance | These include those costs associated with meeting the constitutional and |
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| costs | statutory requirements ofthe Charity, including any audit/independent |
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| examination fees, costs linked to the strategic management ofthe Charity, together with a share ofother administration costs. |
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| Other | These are support costs not allocated to a particular activity. |
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| expenditure |
| 3 Statement |
ofFinancial Activities - p | rior year | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| 2020 | 2020 | 2020 | ||
| Income and endowments | ||||
| from: | ||||
| Donations | and legacies | 20,814 | 20,814 | |
| Charitable | activities | 64,365 | 281,240 | 345,605 |
| Investments | 245 | 245 | ||
| Total | 85,424 | 281,240 | 366,664 | |
| Expenditure | on: | |||
| Charitable | activities | 14,476 | 376,028 | 390,504 |
| Total | 14,476 | 376,028 | 390,504 | |
| Net income | 70,948 | (94,788) | (23,840) | |
| Net income before other gains/(losses) |
70,948 | (94,788) | (23,840) | |
| Other gains and losses: | ||||
| Net movement | in funds | 70,948 | (94,788) | (23,840) |
| Reconciliation | offunds: | |||
| Total funds brought | ||||
| forward | 34,597 | 173915 | ||
| Total funds carried | ||||
| forward | 105,545 | 79,127 | 184,672 |
| 4 | Income from donations and legacies |
||||
|---|---|---|---|---|---|
| Unrestricted | Total | Total | |||
| 2021 | 2020 | ||||
| Appeals and donations |
6,255 | 6,255 | 20,814 | ||
| 6,255 | 6,255 | 20,814 | |||
| Income from charitable | |||||
| 5 | activities | ||||
| Unrestricted | Restricted | Total | Total | ||
| 2021 | 2020 | ||||
| Grant Income: | |||||
| BBCChildren in Need |
41,768 | 41,768 | 56,361 | ||
| Ministry ofJustice | 150,801 | 150,801 | 68,040 | ||
| Office ofPolice and | |||||
| Crime Commissioner | 87,841 | 87,841 | |||
| (OPCC) | |||||
| Lloyds Bank Foundation |
42,078 | 42,078 | 67,000 | ||
| Cornwall Council |
10,000 | 24,416 | 34,416 | ||
| Duchy Health Charity | 10,000 | 10,000 | 14,875 | ||
| HMRC JRS Grant | 10,108 | 10,108 | |||
| Who Dares Works | 32,991 | 32,991 | 25,944 | ||
| Small Grants under f10,000 |
11,524 | 11,524 | 21,520 | ||
| Primary Purpose |
|||||
| Trading: | |||||
| Schools Therapy Sessions |
4,905 | 4,905 | 22,025 | ||
| Privately funded therapy |
14,070 | 14,070 | 4,100 | ||
| Therapy courses | 10,642 | 10,642 | 8,183 | ||
| Local government | 18,605 | 18,605 | 19,083 | ||
| contracts | |||||
| CAMHS contract | 16,500 | 16,500 | 27,500 | ||
| Event income | 8,183 | ||||
| Crowdfunder | 2,951 | 2,951 | |||
| Other income from | 489 | 489 | 2,791 | ||
| charitable activities |
|||||
| 71,662 | 418,027 | 489,689 | 345,605 |
| Income | fr | om investments | |||
|---|---|---|---|---|---|
| Unrestricted | Total | Total | |||
| 2021 | 2020 | ||||
| Interest | on | cash | |||
| deposits | 166 | 166 | 245 | ||
| 166 | 166 | 245 |
| Expenditure on ch activities |
aritable | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| 2021 | 2020 | ||||
| Direct expenditure | on | ||||
| charitable activities |
|||||
| Sessional therapists | 21,790 | 143,190 | 164,980 | 134,379 | |
| Therapist supervision |
14,986 | 14,986 | 11,948 | ||
| Client activity costs | 44 | 2,347 | 2,391 | 916 | |
| Workshops, events |
and | 7,965 | |||
| meetings | |||||
| Support Costs | |||||
| Wages | 4,646 | 144,284 | 148,930 | 140,837 | |
| StaffNIC (Employers) | 6,792 | 6,792 | 7,570 | ||
| Pensions | 2,628 | 2,628 | 2,382 | ||
| Staff training | 4,647 | 4,647 | 1,001 | ||
| Staffwelfare | 282 | ||||
| Travel and subsistence | 2,122 | 7,928 | 10,050 | 16,374 | |
| Rent &,rates | 12,922 | 12,922 | 9,742 | ||
| Light, heat and power | 723 | 723 | 4,333 | ||
| Insurance | 3,042 | 3,042 | 1,603 | ||
| Repairs &,renewals | 1,298 | 1,298 | 331 | ||
| Telephone and fax |
4,698 | 4,698 | 5,344 | ||
| IT expenses | 30,320 | 30,320 | 11,211 | ||
| Licences | 1,880 | 1,880 | 2,064 | ||
| Printing, postage and stationary |
56 | 1,288 | 1,344 | 2,945 | |
| Subscriptions | 428 | 1,921 | 2,349 | 1,427 | |
| Equipment Hire |
2,681 | 2,681 | 3,732 | ||
| sundry expenses |
66 | 66 | 385 | ||
| Cleaning | 1,316 | 1,316 | 1,133 | ||
| Marketing and promotion |
775 | 3,715 | 4,490 | 2,711 | |
| Consultancy fees |
9,165 | 3,637 | 12,802 | 6,129 | |
| Specific Bad Debts written off |
50 | 50 | 1,100 | ||
| Bank charges | 169 | 169 | 205 | ||
| Interest payable | 1,380 | 1,380 | 2,860 | ||
| Depreciation | 1,610 | 1,610 | 1,916 | ||
| Governance costs |
|||||
| Accountancy fees |
4,958 | 4,958 | 6,644 |
| Independent | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| examination ofthe |
975 | 975 | 1,035 | |||||||
| charity's accounts |
||||||||||
| 43,024 | 401,453 | 444,477 | 390,504 | |||||||
| 8 | Net income/(expenditure) | before | ||||||||
| transfers | ||||||||||
| 2021 | 2020 | |||||||||
| This is stated after charging: | ||||||||||
| Depreciation ofowned | fixed assets | 1,610 | 1,916 | |||||||
| Independent Examiner's |
fee | 975 | 1,035 | |||||||
| Other fees paid to the | auditor or | 360 | ||||||||
| independent examiner |
||||||||||
| Trustee remuneration | and | |||||||||
| 9 | expenses | |||||||||
| 2021 | 2020 | |||||||||
| Number | Number | |||||||||
| The nature ofthe reimbursed | No remuneration | or | expenses were | paid to trustees | in the | |||||
| expenses | current | or prior | year. | |||||||
| 10 | Staff costs | |||||||||
| Salaries and wages | 148,930 | 140,837 | ||||||||
| Social security costs | 6,792 | 7,570 | ||||||||
| Pension costs | 2,628 | 2,382 | ||||||||
| 158,350 | 150,789 | |||||||||
| No employee received |
emoluments | in excess off60,000. | ||||||||
| Total employee benefits management personnel |
received by | key | 106,077 | 107,826 | ||||||
| The average monthly | number | offull | time | |||||||
| equivalent employees |
during | the year was as | ||||||||
| follows: | ||||||||||
| 2021 | 2020 | |||||||||
| Number | Number | |||||||||
| Charitable activities |
9 | 9 |
| Computer Equipment |
Fixtures and Fittings |
Total | |||
|---|---|---|---|---|---|
| Cost or revaluation | |||||
| At 1 April 2020 | 16,760 | 1,468 | 18,228 | ||
| Additions | 9,046 | 9,046 | |||
| At 31March | 2021 | 25,806 | 1,468 | 27,274 | |
| Depreciation | and | ||||
| impairment | |||||
| At 1 April 2020 | 13,242 | 1,045 | 14,287 | ||
| Depreciation for the year |
charge | 1,471 | 140 | 1,611 | |
| At 31March | 2021 | 14,713 | 1,185 | 15,898 | |
| Net book values | |||||
| At 31March | 2021 | 11,093 | 283 | 11,376 | |
| At 31 March | 2020 | 3,518 | 423 | 3,941 | |
| 12 | Debtors | ||||
| 2021 | 2020 | ||||
| Trade debtors | 19,679 | 26,524 | |||
| Other debtors | 27,388 | 19,369 | |||
| Prepayments | and accrued income | 8,399 55,466 |
25,743 71,636 |
||
| 13 | Creditors: | ||||
| amounts falling due within one |
|||||
| year | 2021 | 2020 | |||
| Other loans | 11,639 | 5,747 | |||
| Trade creditors | 29,389 | 24,309 | |||
| Other taxes and social security | 4,167 | 3,024 | |||
| Accruals and |
deferred income | 974 | 974 | ||
| 46,169 | 34,054 | ||||
| 14 | Creditors: | ||||
| amounts falling due after more than |
|||||
| one year | 2021 | 2020 | |||
| Other loans | 11,422 | 28,643 | |||
| 11,422 | 28,643 |
| Incoming | |||||
|---|---|---|---|---|---|
| At 1 April 2020 |
resources (including other gains/losses) |
Resources expended |
Gross transfers |
At 31 March 2021 |
|
| Restricted funds: | |||||
| Restricted income | |||||
| funds: | |||||
| BBCChildren in Need |
29,591 | 41,768 | (49,230) | 22,129 | |
| CAMHS Lloyds Bank |
22,580 | 16,500 | (21,027) | 18,053 | |
| Foundation Ministry ofJustice |
11,885 | 42,078 150,801 |
(31,522) (150,801) |
(2,440) | 20,001 |
| Office ofPolice and | |||||
| Crime Commissioner | |||||
| (OPCC) | 87,841 | (87,841) | |||
| Who Dares Works | 32,991 | (32,991) | |||
| Inside Out Project | 24,416 | (1,256) | 23,160 | ||
| HMRC JRS | 10,108 | (10,108) | |||
| Small restricted | |||||
| income grants under | |||||
| f10,000 | 15,071 | 11,524 | (16,677) | (1,648) | 8,270 |
| Total | 79,127 | 418,027 | (401,453) | (4,088) | 91,613 |
| Unrestricted funds: |
|||||
| General funds | 105,545 | 78,083 | (43,024) | (7,288) | 133,316 |
| Designated funds: |
|||||
| Capital designated | |||||
| fund | 11,376 | 11,376 | |||
| Total | 11,376 | 11,376 | |||
| Total funds | 184,672 | 496,110 | (444,477) | 236,305 |
| Capital d fund Analysis funds |
esignated Funding used for c ofnet assets between |
apital items set aside for de | preciation. | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | |||
| Fixed assets | 11,376 | 11,376 | ||
| Net current assets | 144,738 | 91,613 | 236,351 | |
| Creditors year and |
due in more than one provisions |
(11,422) | (11,422) | |
| 144,692 | 91,613 | 236,305 |
| Annual co |
mmitments under non-cance |
llable operating le |
ases are as fol | lows: | |
|---|---|---|---|---|---|
| 2021 | 2021 | 2020 | 2020 | ||
| Land and buildings |
Other | Land and buildings |
Other | ||
| Operating | leases with expiry date: | ||||
| In the second to fifth years inclusive |
14,000 | 6,090 | 22,000 | 8,797 | |
| 14,000 | 6,090 | 22,000 | 8,797 |