# ## ## ||||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 ba￿S 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 operat￿onS 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.||| ## |12.|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| ## ## ## |13.|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| ## ## ## ## ## ## ## ##