2022-03-31-accounts - Harrow Together

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			Pages
Reference and Administrative		Details
Trustees' Report			2-9
Independent Auditor's	Report
Statement of Financial	Activities		14
Balance Sheet			15
Cash Flow Statement			16
Notes to the Financial	Statements		17-30

HARROW TOGETHER LTD {KNOWN AS HARROW GIVING) REPORT OFTHE INDEPENDENT AUDITORS TO THE MEMBERS OF HARROW TOGETHER LTD Audltorfs responslbllltles forthe audit of the financl•l statements Our obs'ectives are to obiain reasonable 455urance about whether the flnanclal statements as a whole are free from material misstatement, whether due to fraud tsr errtsr. and to issue an auditorfs port that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted In accordance with ISA5 IUKI will always detect a material missiatement when it exists. Misstatements arise from fraud or error and are considered rnaterial rf. individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the baS of these financial statements. Irregularities, including fraud, are instances of non-compliance with law5 and regulations. We design procedures in line with our responsibilities. outlined above, to detect material rnisstatements in respect of irregularltles, including fraud. The specific procedures for this enga£ement and the extent to which these are tapable of detecty'ng irregvlarities. including fraud is detailed below.. Enquiry of mana8ernent and those charged with governance around actual and potential litigation and clairns as well as actual, 5115pected and alleged fraud- Reviewin8 minutes of meetings of those charged with governance,. Assessing the extent of compliance with the laws and regulation5 considered to have a direct rnaterial elfect on the financial statements or the operatonS of the company throu8h enquiry and inspection.. Reviewing financial statement disclosuies ènd testing io supporting documentation to assess eompliance with applicable laws and regulation5,' Performing audii work over the risk of management bias and override of controls. induding testing of journa1 entries 3nd othèr adjLtstments for appropriateThes5, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimaies for indicator5 of potenlial bias. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregulaiities. including those leading to a rnaterial rnisstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflecied in the financial statements, as we will be less likely to become aware of in5tance5 of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error. as fraud involves intentional concealment. for8ery. collusion. omission or misrepresentation. A further description of our responsibilities is available on the Financial Reporting Council'5 website at: http5'.l/www.frc.org.uklOur-WorVAudit/Audit-and-assurance/standards-and-guidance/Standards-and- guidance -for-èuditors/Auditors-responsibilities-for-auditlDescription-of-auditors-re5ponsibilities-for-audit.aSPX. This description form5 part of our auditorfs report. Page IZ

		Notes	Unrestricted	Restricted	Total	Total
			Funds	Funds	2022	2021
			f	f	f	f
Income:
Donations and legacies			4,151	9,767	13,918	18,571
Charitable activities			184,800	766,265	951,065	1,561,832
Other income				152	152
Total income			188,951	776,184	965,135	1,580,403
Expenditure:
Charitable activities			200,784	742,376	943,160	1,360,224
Total expenditure			200,784	742,376	943,160	1,360,224
Net income/(expenditure)			(11,833)	33,808	21,975	220,179
Transfers between	funds	12/13	15,859	(15,859)
Net movements in	funds		4,026	17,949	21,975	220,179
Reconciliation offunds:
Total funds brought	forward		66,098	205,626	271,724	51,545
Total funds carried	forward	14	70,124	223,575	293,699	271,724

			Notes	2022		2021
				f		f
Current assets
Debtors			9	398,319		157,893
Cash and bank				295,276		352,405
				693,595		510,298
Creditors: Amounts		falling due within
one year			10	(399,896)		(238,574)
Net current	assets				293,699		271,724
Net assets					293,699		271,724
Restricted funds			13		223,575		205,626
Unrestricted	funds		12
General funds					31,042		58,516
Designated	funds				39,082		7,582
Totalfunds			14		293,699		271,724

						Note	2021	2020
							f	f
Cash flows from operating			activities:
Net cash	(expenditure)/income						(57,129)	297,057
							(57,129)	297,057
Change	in cash and	cash equivalents			in the year		(57,129)	297,057
Cash and cash equivalents			brought	forward			352,405	55,348
Cash and cash equivalents			carried	forward			295,276	352,405
A.	RECONCILIATION		OF NET	MOVEMENTS		IN FUNDS TO NET CASH FLOW	FROM OPERATING
	ACTIVITIES
							2021	2020
							f	f
	Net income	for the year (as		per	the Statement of Financial Activities)		21,975	220,179
	Adjustments	for:
	(Increase) in	debtors					(240,426)	(92,850)
	Increase in creditors						161,322	169,728
	Balance						(57,129)	297,057

	Unrestricted	Restricted	Total	Total
	2022	2022	2022	2021
	f	f	f	f
Donations from individuals	4,151	9,767	13,918	18,571
Year end 2021	4,463	14,108	18,571
INCOME FROM CHARITABLE ACTIVITIES
	Unrestricted	Restricted	Total	Total
	2022	2022	2022	2021
	f	f	f	f
Grants and donations	184,800	766,265	951,065	1,561,832
Year end 2021	184,800	1,377,032	1,561,832

						Unrestricted	Restricted	Total	Total
						2022	2022	2022	2021
							f	f	f
London	Borough of		Harrow			184,800	490,994	675,794	1,125,026
Harrow	Collaborative		Network				54,896	54,896	47,119
Healthsense							16,237	16,237	38,396
Sphere							29,931	29,931	39,146
Health	Alliance						23,089	23,089	38,577
Harrow	East						30,478	30,478	35,437
Central	London	Community			Healthcare
Trust							101,140	101,140	21,320
Sundry	donations								13,571
DEFRA									30,000
WRAP									10,740
London	Sport						2,500	2,500	7,500
National	Lottery Community				Fund				150,000
Rotary	Club								5,500
Young Harrow		Foundation					2,000	2,000	5,500
Voluntary Action Harrow				CIC			15,000	15,000	5,500
						184,840	766,265	951,065	1,561,832

			Unrestricted	Restricted	Total	Total
			2022	2022	2022	2021
			E	E	E	E
Accountancy			158		158	1,559
Audit			9,180		9,180	5,160
Advertising/Promotional			480		480
Bank charges			88		88	52
Co-ordination and	representation
service e.g. VCS Forum			10,450		10,450
Community Sector Representatives			2,000		2,000
Consultancy			3,602		3,602
Covid-19 expenditure				370,559	370,559	880,591
Dues and subscriptions			35		35
Fundraising &capacity building			53,500		53,500	57,250
Fundraising service (Capable
Communities)						750
Grant payments				99,147	99,147	2,000
Grant management				6,000	6,000
Information and Advice service			103,576		103,576	167,071
Insurances			2,589		2,589	3,049
Lead organisation	standard		9,984		9,984	15,234
Hospital Discharge				46,637	46,637
Operational supervision			(200)		(200)	1,300
Training						1,050
S P Link Worker				176,521	176,521	170,126
5 P Management	Post			43,512	43,512	44,131
Shared training, promotion,		transport
and other			5,000		5,000	10,901
Volunteer expenses			20		20
Sundry expenses			322		322
			200,784	742,376	943,160	1,360,224
Year end 2021			199,433	1,160,791	1,360,224

		Administration	Total	Total
		costs	2022	2021
		E	E	E
Social Prescribing		3,319	3,319	10,033
Care Act —Information	g. Advice	6,164	6,164	9,990
Help Harrow		12,736	12,736	7,200
3"'Sector Services		3,000	3,000
London Sport		60	60
		25,099	25,099	27,223

				Unrestricted	Restricted	Total	Total
				2022	2022	2022	2021
Audit	fees			6,000		6,000	5,160
Other	auditors	remuneration		2,447		2,447
Other	governance		costs				5,453
				8,447		8,447	10,613
Year	end 2021			10,613		10,613

8.	AUDITORS' REMUNERATION	AUDITORS' REMUNERATION	AUDITORS' REMUNERATION
						2022	2021
	Audit fees					E	f
	Audit ofthe financial		statements	(inclusive ofVAT)		6,000	5,160
	Other auditors	remuneration
	Preparation of	the accounts (inclusive ofVAT)				1,667
	Taxation (inclusive of		VAT)			780
						8,447	5,160
9.	DEBTORS
						2022	2021
	Trade debtors					398,00	118,983
	P repayments					319	8,587
	Accrued income						30,323
						398,319	157,893
10.	CREDITORS: Amounts		falling due within one year
						2022	2021
						E
	Trade creditors					33,078	141,987
	Accruals					55,817	41,003
	Deferred income					311,001	55,584
						399,896	238,574
11.	DEFERRED INCOME
						2022	2021
						f
	At 1April					55,584
	Additions during the		year			311,001	55,584
	Amounts released to income					(55,584)
	At 31March 2022					311,001	55,584
	In 2022, income was		deferred	as it was received	in advance.

UNRESTRICTED FUNDS —CURRENT YEAR	UNRESTRICTED FUNDS —CURRENT YEAR	UNRESTRICTED FUNDS —CURRENT YEAR	UNRESTRICTED FUNDS —CURRENT YEAR
			1	April	Income	Expenditure	Transfers	31March
				2021				2022
UNRESTRICTED FUNDS				E	E	E	E	E
General
Core			58,516		4,151	(26,724)	(4,901)	31,042
~Desi neted
Business development							30,000	30,000
Care Act Information		and Advice			124,800	(118,560)	(6,240)
3'4 Sector Services			7,582		60,000	(55,500)	(3,000)	9,082
Total unrestricted	funds		66,098		188,951	(200,784)	15,859	70,124
UNRESTRICTED FUNDS —PRIOR YEAR
			1	April	Income	Expenditure	Transfers	31March
				2020				2021
UNRESTRICTED FUNDS				E	E	E	E	E
General
Core			40,463		4,463	(13,633)	27,223	58,516
~Desi neted
Care Act information		and Advice			124,800	(124,800)
3"'Sector Services			8,582		60,000	(61,000)		7,582
Total unrestricted	funds		49,045		189,263	(199,433)	27,223	66,098

RESTRICTED FUNDS —CURRENT	RESTRICTED FUNDS —CURRENT	RESTRICTED FUNDS —CURRENT
YEAR
			1April	Income	Expenditure	Transfers	31March
			2021				2022
RESTRICTED FUNDS			E
Care Act —Information	&Advice		(76)			76
Social Prescribing			3	223,727	(200,591)	(3,139)
Covid-19 Awareness	Fund (CAF)		148,388	15,000	(159,509)		3,879
Covid-19 Crisis Fund			18,606		(18,606)
Edward Harvest Trust			1,669		(1,669)
Harrow Giving			2,965	5,698	(714)		7,949
Help Harrow			14,060	254,795	(172,052)	(12,736)	84,067
London Sport			5,500	2,500	(7,940)	(60)
National Lottery Community		Fund	14,511		(14,511)
Harrow Health and Wellbeing				80,152			80,152
Health Inequalities				50,000	(31,460)		18,540
Hospital Discharge				75,556	(46,637)		28,919
Isolation Grants				62,687	(62,687)
The Afghan Refugee Appeal				6,069	(6,000)		69
Total restricted funds			205,626	776,184	(742,376)	(15,859)	223,575
RESTRICTED FUNDS —PRIOR		YEAR
			1April	Income	Expenditure	Transfers	31March
			2021				2022
RESTRICTED FUNDS					E	E	E
Care Act —Information	&.Advice			75,000	(65,086)	(9,990)	(76)
Social Prescribing			2,500	221,792	(214,256)	(10,033)
Covid-19 Awareness	Fund (CAF)			225,000	(76,612)		148,388
Covid-19 Crisis Fund				433,500	(414,894)		18,606
Edward Harvest Trust				36,000	(34,331)		1,669
Harrow Giving				14,108	(11,143)		2,965
Help Harrow				228,240	(206,980)	(7,200)	14,060
London Sport				7,500	(2,000)		5,500
National Lottery Community		Fund		150,000	(135,489		14,511
Total restricted funds			2,500	1,391,140	(1,160,791)	(27,223)	205,626

		General	Designated	Restricted	2022
		funds	funds	funds	Total funds
		E	E	E	E
Current	asset	40,222	39,082	614,291	693,595
Current	liabilities	(9,180)		(390,716)	(399,896)
Total net assets		31,042	39,082	223,575	293,699
		General	Designated	Restricted	2021
		funds	funds	funds	Total funds
		f		E	E
Current	asset	65,116	7,582	437,600	510,298
Current	liabilities	(6,600)		(231,974)	(238,574)
Total net assets		58,516	7,582	205,626	271,724