Charity number: 1166863
Halo Children's Foundation
Unaudited
Trustees' Report and Financial Statements For the year ended 31 March 2021
Halo Children's Foundation
| Contents | |
|---|---|
| Page | |
| Reference and Administrative Details of the Charity, its Trustees and Advisers | 1 |
| Trustees' Report | 2 - 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 - 20 |
Halo Children's Foundation
Reference and Administrative Details of the Charity, its Trustees and Advisers For the year ended 31 March 2021
Trustees Fatima Rahil, Chair Adela Grimshaw, Trustee Aisha Chaudhry, Trustee Michelle McCarroll, Trustee Khadijah Larkins, Trustee Charity registered number 1166863 Principal address Mail Box 24 Hayes Business Studios 4-5 Damson Drive Hayes UB3 3DY Principal operating Halo Play Café office Unit 225 The Chimes Uxbridge UB8 1GB Chief executive officer Alia Jones
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Halo Children's Foundation
Trustees' Report For the year ended 31 March 2021
The Trustees present their annual report together with the financial statements of the Halo Children's Foundation for the period of 1 April 2020 to 31 March 2021.
Halo Children's Foundation was formed on 3 May 2016 as a Charitable Incorporated Organisation (CIO).
Objectives and activities
a. Policies and objectives
The objects of the Charity are:
1) to promote and protect the physical and mental health of people living in Greater London, in particular children and young adults, who have experienced the loss of a family member or someone close to them by providing and assisting in the provision of services related to bereavement care such as therapeutic play and counselling.
2) to advance the education of the general public in all areas relating to bereavement.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
b. Strategies for achieving objectives
Halo Children’s Foundation is a charity supporting children and their families with bereavement when a loved one sadly dies. Many of the children we support have lost a parent but this can be a sibling, grandparent or any loved one.
HALO’s aim is to allow families opportunities to hold onto memories of their loved one whilst creating new memories along the way in rebuilding their lives after their loss. We aim to reduce isolation and offer hope to families and a safe place so they do not grieve alone.
HALO support is offered 7 days a week at the HALO play café, with weekly provision available as a drop-in service and a bereavement book library available 5 days a week at our HQ. Our monthly peer support and meet up allows families to meet with others going through similar grief where they do not feel alone. Professionals on hand for families means they can positively tackle issues which arise along their journey.
c. Activities undertaken to achieve objectives
1) provide a monthly expressive arts and play session, a place where children can express themselves in a safe and stimulating environment;
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2) provide a bereavement book library of books for free loan;
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3) offer a drop-in service of bereavement support;
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4) peer support for both children and adults;
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5) funded trips to create new memories;
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6) a website for information on bereavement support at developmental levels;
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7) offer training to individuals of grief and loss;
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8) weekly drop-in service of support in an after school club.
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Halo Children's Foundation
Trustees' Report (continued) For the year ended 31 March 2021
Objectives and activities (continued)
d. Main activities undertaken to further the Charity's purposes for the public benefit
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1) work in partnership with schools and local services;
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2) provide training opportunities for professionals and volunteers;
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3) personalise memory boxes for children to keep loved ones items in;
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4) offer a cushion making service to keep loved ones close;
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5) provide a long term support system throughout the grief process;
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6) offer 1 to 1 and group counselling sessions;
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7) offer emotional support;
8) links with community groups for referral such as Carers Trust Hillingdon, Hillingdon Mind, H4ALL, Harlington Hospice and links with local leisure facilities and hairdressing for wellbeing support;
e. Volunteers
The Charity is grateful for the unstinting efforts of its volunteers who are involved in service provision, partnerships and fundraising.
It is estimated that over 9984 volunteer hours, carried out by 32 main volunteers were provided during the year. If this is conservatively valued at £7.50 an hour (the minimum living wage) the volunteer effort amounts to over £74,880.
The Charity had last year appointed a volunteer lead to ensure that best value is derived from the sterling efforts of our volunteers. Volunteers hold a range of skills in accounting, teaching, safeguarding, gardening, DIY and yoga teaching so HALO are very lucky to have the support offered. In this period Halo Children’s Foundation have been nominated for the Queen’s Award of Voluntary Service.
Achievements and performance
a. Review of activities
Over the past 12 months we have:
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continued to fund personalised memory boxes free of charge to children to keep loved one’s items in;
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recruited more volunteers and were nominated for the Queens Award of Voluntary Service;
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offered a Safeguarding Training Course to all volunteers
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funded day out trips for families to create new memories together;
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built long term partnerships with local Football Clubs, Leisure Centre’s and businesses;
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offered monthly Expressive Arts and Play sessions with peer support for adults;
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accessed Uxbridge College Children's Centre's garden and continued to run Garden Club based at the College
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HALO offered bereavement support in local schools and encouraged Bereavement Policy’s in Hillingdon;
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Continued to run a bereavement book library of over 50 books to borrow;
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Provided families with a Cushion of Love made out of a loved one's piece of clothing made by volunteers;
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Worked with local Funeral Directors sharing HALO support;
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Continued support services throughout the global pandemic and offered online Zoom support where face to face could not happen
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Secured the lease on a unit in local shopping centre The Chimes, formally intu Uxbridge to open a bereavement play café for the community.
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HALO founder received a British Citizen Award
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Halo Children's Foundation
Trustees' Report (continued) For the year ended 31 March 2021
Achievements and performance (continued)
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HALO offered a workbook to support children with grief and loss as a keepsake and completed over 60 of these internally.
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Updated the charity website and set up another website for the HALO play café use.
HALO continue to fund a space of it’s own with a garden based at Uxbridge College, making use of a refectory area and dance studio where required. HALO run groups and sessions regularly offering families consistent support 7 days a week and reintroduced phone support this year which was used more than ever. The HALO team worked hard to set up and open a bereavement play café - a place to encourage families out of the home, to reduce isolation so they do not grieve alone and fundraise whilst using the space being open for public use. HALO continue to grow with experience in bid writing and aim to develop this area to be able to fund qualified counselling and psychotherapy support to families in-house.
The year ahead we plan to:
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Work with more local schools in Hillingdon and surrounding Boroughs and introduce counselling role based at the HALO play café
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create a booklet to be shared in local hospitals and schools on HALO services;
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Train school teachers and other professionals on bereavement support
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Secure the HALO play café project.
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continue to build partnerships with local organisations and businesses;
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Work to achieve quality standards for HALO
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apply for funding for a counsellor/psychotherapist;
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explore possibility of opening a charity shop;
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secure funding to ensure Charity has a strong foundation.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
The Trustees recognise the need to hold reserves to allow protection of all core activities in the event of income shortfall and any cashflow problems as well as to promote a balanced long-term strategic plan. We continue to execute our action plan to promote for this.
HALO would like to thank the following for their support during this period: Hillingdon Community Trust, sponsored by Heathrow, The London Borough of Hillingdon Council, ICTS, The Entertainer, ES Manufacturing, intu Uxbridge (The Chimes), RRP Electrical, Gas Tech, Co-op, Butterflies, Uxbridge College, Asda, Waitrose, Woking FC, BBC Children In Need & BBC Children in Need Booster support, Cowley St Lawrence School, Hasbro Gaming, Goldsworth Park Rangers, The Felix Project, The Postcode Community Fund, Near Neighbours, City Bridge Trust, A2 Dominion Housing and all the individual fundraisers and donors that kindly choose to support the charity.
Structure, governance and management
a. Constitution
Halo Children's Foundation is a registered charity, number 1166863, and is constituted under the terms of the Charitable Incorporated Organisation Constitution.
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Halo Children's Foundation
Trustees' Report (continued) For the year ended 31 March 2021
Structure, governance and management (continued)
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Charitable Incorporated Organisation Constitution.
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgements and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Charity Commission Scheme. 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.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Fatima Rahil
(Chair of Trustees) Date:
Page 5
Independent Examiner's Report For the year ended 31 March 2021
Independent Examiner's Report to the Trustees of Halo Children's Foundation ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2021.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
SONIA GUPTA Dated: Jan 31, 2022 FCA
ALLENBY ACCOUNTANTS
Chartered Accountants 35 Sweetcroft Lane Hillingdon London UB10 9LE
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Halo Children's Foundation
Statement of financial activities For the year ended 31 March 2021
| Income from: Note Donations and legacies 3 Charitable activities 4 Total income Expenditure on: Raising funds 5 Charitable activities 6 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Net (expenditure)/income Transfers between funds |
Unrestricted funds 2021 Restricted funds 2021 £ £ 40,075 93,424 0 - 0 - 50,896 30,669 17,666 39,390 (10,821) 62,755 (10,821) 62,755 14 0 (0) 40,075 93,424 6,845 102,145 (10,821) 62,755 (10,821) 62,755 |
Total funds 2021 £ 133,499 0 133,499 0 81,565 51,934 - 51,934 |
Total funds 2021 £ 133,499 0 133,499 0 81,565 51,934 - 51,934 |
Total funds 2020 £ 97,115 77 97,192 1,217 77,627 38,708 18,348 57056 18,348 - 18,348 18,348 |
||
|---|---|---|---|---|---|---|
Total funds carried forward
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 9 to 21 form part of these financial statements.
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Halo Children's Foundation
Notes to the Financial Statements
For the year ended 31 March 2021
| Balance Sheet As at 31 March 2021 2021 2021 2020 Note £ £ £ Current assets Debtors 11 57,637 420 Cash at bank and in hand 54,341 61,140 Creditors: amounts falling due within one 111,977 61,560 year 12 (2,988) (4,504) Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 14 102,145 Unrestricted funds 14 6,845 Total funds 108,990 108,990 108,990 108,990 108,990 |
2020 £ 39,390 17,666 57,056 57,056 57,056 57,056 57,056 |
|
|---|---|---|
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Fatima Rahil Date: Jan 31, 2022
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Halo Children's Foundation
Notes to the Financial Statements
For the year ended 31 March 2021
The notes on pages 9 to 20 form part of these financial statements.
1. General information
Halo Children's Foundation is a Charitable Incorporated Organisation (CIO), charity number 116663.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Halo Children's Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time
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Halo Children's Foundation
Notes to the Financial Statements
For the year ended 31 March 2021
spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and noncharitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
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Halo Children's Foundation
Notes to the Financial Statements For the year ended 31 March 2021
2. Accounting policies (continued)
2.3 Expenditure (continued)
All expenditure is inclusive of irrecoverable VAT.
2.4 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.5 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.6 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
2.7 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.8 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
2.9 Fund accounting
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Halo Children's Foundation
Notes to the Financial Statements For the year ended 31 March 2021
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
3. Income from donations and legacies
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2021 | 2021 | 2021 | |
| £ | £ | £ | |
| Donations | 40,075 | - | 40,075 |
| Grants | 0 | 93,424 | 93,424 |
| Total 2020 | 40,075 | 92,424 | 133499 |
| Unrestricted | Restricted | Total | |
| funds | funds | funds | |
| 2020 | 2020 | 2020 | |
| £ | £ | £ | |
| Donations | 31,173 | - | 31,173 |
| Grants | - | 65,942 | 65,942 |
| 31,173 | 65,942 | 97,115 |
4. Income from charitable activities
| Unrestricted funds 2021 £ Income from charitable activities - Charitable activities 0 Unrestricted funds 2020 |
Total funds 2021 £ 0 Total funds 2020 |
|---|---|
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Halo Children's Foundation
Notes to the Financial Statements For the year ended 31 March 2021
Income from charitable activities - Charitable activities
| £ | £ |
|---|---|
| 77 | 77 |
5. Expenditure on raising funds Costs of raising voluntary income
| Unrestricted | Total | Total | ||
|---|---|---|---|---|
| funds | funds | funds | ||
| 2021 | 2021 | 2020 | ||
| £ | £ | £ | ||
| Awards dinner | Nil | Nil | 1,217 |
Analysis of expenditure on charitable activities
6. Summary by fund type
| Unrestricted funds 2021 £ Charitable activities 35,743 Unrestricted funds 2020 £ Charitable activities 35,743 |
Restricted funds 2021 £ 41,884 Restricted funds 2020 £ 41,884 |
Total funds 2021 £ 77,627 Total funds 2020 £ 77,627 |
|---|---|---|
7. Analysis of expenditure by activities
Activities
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Halo Children's Foundation
Notes to the Financial Statements For the year ended 31 March 2021
| undertaken | Support | Total | |
|---|---|---|---|
| directly | costs | funds | |
| 2020 | 2020 | 2020 | |
| £ | £ | £ | |
| Charitable activities | 44,724 | 32,903 | 77,627 |
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Halo Children's Foundation
Notes to the Financial Statements For the year ended 31 March 2021
7. Analysis of expenditure by activities (continued)
Activities
| Activities | |||
|---|---|---|---|
| undertaken | Support | Total | |
| directly | costs | funds | |
| 2020 | 2020 | 2020 | |
| £ | £ | £ | |
| Charitable activities | 44,724 | 32,903 | 77,627 |
Analysis of direct costs
| Staff costs Fund raising expenses Materials Books Trips and other activities Direct costs Computer costs Telephone Printing, postage and stationery Training Insurances Professional fees & expenses Rent Analysis of direct costs (continued) Staff costs Fund raising expenses Materials |
Charitable activities 2021 £ 16,342 0 3,927 75 9,155 493 3,066 269 430 498 334 2,128 2,806 Charitable activities 2020 £ 21,186 407 5,345 39,523 |
Total funds 2021 £ 16,342 0 3,927 75 9,155 4,93 3,066 269 430 498 334 2,128 2,806 Total Fund 2020 £ 21,186 407 5345 39,523 |
|---|---|---|
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Halo Children's Foundation
Notes to the Financial Statements For the year ended 31 March 2021
7. Analysis of expenditure by activities (continued)
| Books Trips and other activities Direct costs Computer costs Training Insurances Professional fees & expenses Rent Printing postage and stationary Other staff costs Analysis of support costs Staff costs Other staff costs Governance costs Staff costs Other staff costs Governance costs |
26 4,621 4,519 319 390 299 40 7,429 143 0 Charitable activities 2021 £ 39,261 0 2,781 Charitable activities 2020 £ 31,547 72 1,284 44,724 42,042 32,903 |
26 4,621 4,519 319 390 299 40 7,429 143 Total funds 2021 £ 39,261 0 2,781 Total funds 2020 £ 31,547 72 1,284 44,724 42,042 32,903 |
|---|---|---|
8. Independent examiner's remuneration
Fees payable to the Charity's independent examiner for the independent
| 2021 | 2020 |
|---|---|
| £ | £ |
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Halo Children's Foundation
Notes to the Financial Statements For the year ended 31 March 2021
| 7. | Analysis of expenditure by activities (continued) | ||
|---|---|---|---|
| examination of the Charity's annual accounts | 900 | 900 | |
| Fees payable to the Charity's independent examiner in respect of: | |||
| All assurance services not included above | 600 | 384 |
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Halo Children's Foundation
Notes to the Financial Statements For the year ended 31 March 2021
9. Staff costs
| 2021 £ Wages and salaries 55,037 Social security costs 446 Contribution to defined contribution pension schemes 2,900 The average number of persons employed by the Charity during the year was as follows: 2021 No. Chief executive officer 1 Project coordinator 1 58,384 2 |
2020 £ 50,167 1,467 1,099 2020 No. 1 1 52,733 2 |
|---|---|
No employee received remuneration amounting to more than £60,000 in either year.
10. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2020 - £NIL) .
During the year ended 31 March 2021, no Trustee expenses have been incurred (2020 - £NIL) .
11. Debtors
| 2021 | 2020 |
|---|---|
| £ | £ |
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Halo Children's Foundation
Notes to the Financial Statements For the year ended 31 March 2021
| Due within one year Prepayments and accrued income 12. Creditors: Amounts falling due within one year Trade creditors Other taxation and social security Other creditors Accruals and deferred income |
57,637 420 2021 2020 £ £ - 0 1,247 1,297 241 255 1,500 2,952 2,988 5,327 |
|---|---|
13. Financial instruments
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Financial assets | ||
| Financial assets measured at fair value through income and expenditure | 54,341 | 61,140 |
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Halo Chlldren's Foundallon Notes lo Ihe Financial Statements For the year ended 31 March 2021 Page 20