The Charity Registration Number is :- 1168598
Line of Duty
Report and Accounts
31 July 2020
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Line of Duty
Report and accounts for the year ended 31 July 2020
Contents
| Page | ||
|---|---|---|
| Charity information | 1 | |
| Trustees' Annual Report | 1 | |
| Statement of Trustees' responsibilities | 6 | |
| Funds Statements:- | ||
| Statement of Financial Activities | 8 | |
| Income and Expenditure account | 10 | |
| Balance sheet | 11 | |
| Notes to the accounts | 12 |
Line of Duty
Trustees' Annual Report for the year ended 31 July 2020
The Trustees present their Report and Accounts for the year ended 31 July 2020.
Reference and administrative details
The charity name.
The legal name of the charity is: Line of Duty.
The charity is also known by its operating name, Line of Duty.
The charity's areas operation and UK charitable registration
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1168598.
The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .
The governing document is dated 15 July 2016
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
The principal operating address, telephone number, email and web addresses of the charity are:-
89 Station Road Sidcup, Kent DA15 7DN Telephone 03447 451780
Email Address: help@lod.org.uk Web address: https://lod.org.uk/
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Line of Duty
Trustees' Annual Report for the year ended 31 July 2020
The Trustees in office on the date the report was approved were:-
Mr Matthew Colley Mr Keith Stephenson Mr Christopher Wilson
The following persons served as Trustees during the year ended 31 July 2020 :-
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
All the trustees are also members of the charity.
Objects and activities of the charity
The purposes of the charity as set out in its governing document
The objects of the CIO are (1) the prevention and relief of poverty; (2) the advancement of mental and physical health; and (3) the relief of sickness and need by (in particular but not exclusively) the provision of financial and other support to (a) current and former members of the British Armed Forces and their volunteer reserves and of the emergency and rescue services of the United Kingdom of Great Britain and Northern Ireland, especially those who have been injured during such service and (b) the dependants and families of such persons.
For the purposes of this clause, “injured” means sustaining injury or impairment to physical or mental health.
The main activities undertaken in relation to those purposes during the year
As a relatively new charity, activities have continued to be focussed on fund raising, identifying suppliers and beneficiaries in relation to use of funds raised and developing the charity’s organisation administrative functions.
The main activities undertaken during the year to further the charity's purpose for the public benefit.
The charity identifies suitably qualified and experienced providers of a range of health care services and therapy and arranges for treatment of the intended beneficiaries, upon checking eligibility, and payment of that treatment via donations from the public. The use of the charity’s funds in this way is intended to benefit those who have been injured or who are suffering with mental health conditions as a result of active duty in the armed forces or within the emergency services and their families by offering access to additional support, rehabilitation and treatment in order that these individuals may lead normal and functional lives.
The trustees have had due regard to the guidance issued by the Charity Commission on public benefit when identifying these charitable objects and in developing the processes entailed in checking eligibility of beneficiaries, suitability of healthcare providers and the charity’s development.
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Line of Duty
Trustees' Annual Report for the year ended 31 July 2020
The charity’s activities are intended to be complementary to the support and care provided by the NHS in situations where that support and care is stretched and/or unavailable due to funding or long waiting lists.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
The main achievements and performance of the charity during the year
The charity has brought in outside help, as and when required, to assist with the development of fund raising activities including its online presence and fund raising team. Fund raising activities have expanded to include organisation of fundraising events. The charity continues to take advice on recruitment to the fund raising team and implemented adequate policies and procedures to ensure the safeguarding of those applying for help and the trust funds. Similarly, it has taken advice on the engagement of third party healthcare providers and prepared suitable agreements to protect those in need of support and the charity itself.
Part of this has been to use a team of advisers to assist with the day to day management of the charity, accountable to the trustees, with the aim of increasing the donations made to the charity and the network of vetted third party healthcare providers so that the charity can increase its activities and reach more people to offer its help.
The difference the charity's performance during the year has made to the beneficiaries of the charity
The primary beneficiaries of the charity are current and former members of the British Armed Forces and their volunteer reserves and of the emergency and rescue services of the United Kingdom of Great Britain and Northern Ireland, especially those who have been injured during such service.
During the year, the charity has further developed its network of consultants to provide ongoing support and workshops that the beneficiaries can access in order to further their treatment, rehabilitation, resettlement, education, training and employment.
The degree to which the achievements and performance during the year have benefited wider society
Line of Duty provides public benefit as a charity by:
a) Supporting the prevention and relief of poverty, the advancement of mental and physical health and the relief of sickness and need; and
b) Raising awareness and advancing public education in these areas.
The trustees have considered the Charity Commission’s general guidance on public benefit and have taken it into account when reviewing The Charity’s aims and objectives and in planning its future activities. The trustees are satisfied that the aims of The Charity are carried out wholly in pursuit of its charitable aims for the public benefit.
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Line of Duty
Trustees' Annual Report for the year ended 31 July 2020
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
Recruitment of new charity trustees includes assessing the following eligibility criteria: any trustee must be a natural person; may not be under the age of 18 years; must not have been removed from such office or retired after a pervious appointment less than 1 year prior; or be disqualified from acting as a charity trustee by virtue of sections 178 to 180 of the Charities Act.
No one is entitled to act as a charity trustee whether on appointment or on any re-appointment until he or she has expressly acknowledged, in whatever way the charity trustees decide, his or her acceptance of the office of charity trustee
Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
Bankers Metro Bank, One Southampton Row, London WC1B 5HA Accountants Turner Burke Limited, Chartered Accountants, 77 Avery Hill Road, New Eltham, London SE9 2BJ
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Line of Duty
Trustees' Annual Report for the year ended 31 July 2020
Financial review
The charity's financial position at the end of the year ended 31 July 2020
The financial position of the charity at 31 July 2020 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Called up share capital Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity |
2020 £ (39,244) 3 (50,092) (50,089) |
2019 £ 26,292 3 (10,848) (10,845) |
|---|---|---|
Financial review of the position at the reporting date, 31 July 2020
This year of activity has continued the development of the charity’s organisation, administrative processes and fund-raising activities. Fund raising activities have included the organisation of specific fundraising events. The on-going development of the charity’s income stream continues to incur up-front marketing expenditure which are expected to deliver on-going benefit in future years.
The trustees consider the financial performance by the charity during the year to have been satisfactory.
There have been no changes in fixed assets during the year.
Policies on reserves.
The Trustees recognise the need for a Reserves Policy to ensure the ongoing financial stability of the charity. Given set up costs and expenditure on fund raising activities, the level of expenditure in the initial years of activity exceeded the amount of funds raised. As inflows exceed expenditure in future periods, a Reserves Policy will be introduced.
Going Concern
The charity has received loan funding to assist it in its initial years of activity. The lenders have indicated their willingness to continue to provide such loans as are necessary to enable the charity to continue to develop its fund raising activites.
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Line of Duty
Trustees' Annual Report for the year ended 31 July 2020
Availability and adequacy of assets of each of the funds
This year the charity has introduced fundraising events and further developed its fund raising marketing activities designed to deliver future income.
The board of trustees is satisfied that the charity will generate assets in each fund and that these will be available and adequate to fulfil its obligations.
Details of The Independent Examiner
Turner Burke Limited Member of Chartered Accountants 77 Avery Hill Road New Eltham London SE9 2BJ
Statement of Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
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to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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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;
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state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
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Line of Duty
Trustees' Annual Report for the year ended 31 July 2020
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 26 April 2022.
Mr Matthew Colley Trustee
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Line of Duty - Statement of Financial Activities for the year ended 31 July 2020
Statement of Financial Activities for the year ended 31 July 2020
| Current year Unrestricted Funds 2020 £ Income & Endowments from: Donations & Legacies A1 98,284 Expenditure on: Raising funds B1 118,106 Charitable activities B2 19,422 Total expenditure B 137,528 Net income for the year (39,244) Net income after transfers A-B-C (39,244) (39,244) Reconciliation of funds:- E Total funds brought forward (10,845) Total funds carried forward (50,089) Net movement in funds SORP Ref |
Current year Restricted Funds 2020 £ - - - - - - - - - |
Current year Total Funds 2020 £ 98,284 118,106 19,422 137,528 (39,244) (39,244) (39,244) (10,845) (50,089) |
Prior Year Total Funds 2019 £ 96,701 65,955 4,454 70,409 26,292 26,292 26,292 (37,138) (10,846) |
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
The notes attached on pages 12 to 24 form an integral part of these accounts.
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Line of Duty - Statement of Financial Activities for the year ended 31 July 2020
Line of Duty - Resources applied in the year ended 31 July 2020 towards fixed assets for Charity use:-
| 2020 £ Funds generated in the year as detailed in the SOFA (39,244) Net resources available to fund charitable activities (39,244) The notes attached on pages 12 to 24 form an integral part of these accounts. Movements in revenue and capital funds for the year ended 31 July 2020 |
2019 £ 26,292 26,292 |
|---|---|
Revenue accumulated funds
| Unrestricted Funds 2020 £ Accumulated funds brought forward (10,848) (39,244) (50,092) Closing revenue funds (50,092) Summary of funds Unrestricted and Designated funds 2020 £ Share capital and share premium 3 Revenue accumulated funds (50,092) Total funds (50,089) Recognised gains and losses before transfers |
Restricted Funds 2020 £ - - - - Restricted Funds 2020 £ - - - |
Total Funds 2020 £ (10,848) (39,244) (50,092) (50,092) Total Funds 2020 £ 3 (50,092) (50,089) |
Last year Total Funds 2019 £ (37,141) 26,292 (10,849) (10,849) Last Year Total Funds 2019 £ 3 (10,849) (10,846) |
|---|---|---|---|
The notes attached on pages 12 to 24 form an integral part of these accounts.
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Line of Duty - Statement of Financial Activities for the year ended 31 July 2020
Income and Expenditure Account for the year ended 31 July 2020 as required by the Companies Act 2006
| Income Income from operations Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Fundraising costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year Net income after tax in the financial year Net income before tax in the financial year Investment income |
2020 £ 98,284 98,284 98,284 19,421 118,106 - 137,527 (39,243) - (39,243) (39,243) |
2019 £ 96,700 96,700 96,700 4,452 65,955 - 70,407 26,293 - 26,293 26,293 |
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 12 to 24 form an integral part of these accounts.
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Line of Duty - Balance Sheet as at 31 July 2020
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SORP
Note Ref 2020 2019
£ £
Current assets B
Debtors 11 B2 2 2
Creditors: amounts falling due within
one year 12 C1 (50,091) (10,847)
Net current assets (50,089) (10,845)
The total net assets of the charity (50,089) (10,845)
The total net assets of the charity are funded by the funds of the charity, as follows:-
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Restricted funds
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- -
Unrestricted Funds
Called up share capital 15 3 3
Unrestricted Revenue Funds 19 D3 (50,092) (10,848)
(50,089) (10,845)
Designated Funds
Total charity funds (50,089) (10,845)
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The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
Mr Matthew Colley
Trustee
Approved by the board of trustees on 26 April 2022
The notes attached on pages 12 to 24 form an integral part of these accounts.
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Line of Duty
Notes to the Accounts for the year ended 31 July 2020
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
The preparation of the financial statements requires the Trustees to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
The judgements (apart from those involving estimations) that the Trustees have made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are set out below.
Going Concern
Under 3.38 and to comply with 3.14, if there are no uncertainties about going concern this MUST be stated. Under 3.39, if there are uncertainties details must be given. Enter text here to comply
Suggested normal text (whioch may require modification to meet the circumstances):-
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 December 2021, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
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Line of Duty
Notes to the Accounts for the year ended 31 July 2020
Risks and future assumptions
The charity is a public benefit entity.
The trustees have considered the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures to manage them. The principal risks and uncertainties facing the charity and how we endeavour to mitigate these are:
a) We fail to secure adequate income. We have developed our detailed fundraising strategy, intended to widen the balance of our portfolio of fundraising activities. We measure fundraising performance against budgets and forecasts; b) We become affected by damage to our reputation or negative sentiment in the charity sector. We manage reputation risk through staff training and effective HR and volunteer policies. We monitor social and traditional media to inform us of factors impacting the charity and the wider sector. We continue to be transparent and trustworthy in providing effective communications with donors, stakeholders and other key groups.
The trustees have considered the Charity Commission’s general guidance on public benefit and have taken it into account when reviewing The Charity’s aims and objectives and in planning its future activities. The trustees are satisfied that the aims of the charity are carried out wholly in pursuit of its charitable aims for the public benefit.
Policies relating to categories of income and income recognition.
Nature of income
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Categories of Income
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
Income recognition
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Dividends are accrued when the shareholder’s right to receive payment is established.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
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Line of Duty
Notes to the Accounts for the year ended 31 July 2020
Accounting for deferred income and income received in advance
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
Membership subscriptions
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
Policies relating to expenditure on goods and services provided to the charity.
Recognition of liabilities and expenditure
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
Policies relating to assets, liabilities and provisions and other matters.
Debtors
Debtors are measured at their recoverable amounts at the balance sheet date.
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Line of Duty
Notes to the Accounts for the year ended 31 July 2020
Creditors and provisions
Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to have to pay to settle the debt. Amounts which are owed in more than a year are shown as long term creditors. Provisions are recorded where expenses are due for services that relate to the period covered by these accounts.
Pensions - defined contribution schemes
The charity operates a defined contributions pension scheme. The scheme is funded partly by contributions from the employees and from the charity. Such contributions are held and administered completely independent of the charity's finances. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. There are no designated funds.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law. There are no restricted funds.
There are no endowment funds.
2 Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
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Line of Duty
Notes to the Accounts for the year ended 31 July 2020
4 Significance of financial instruments to the charity's position
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
The charity has not used any financial instruments or entered into any contracts that would affeect its financial position or performance.
5 The contribution of volunteers
The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
6 Staff costs and emoluments
| Salary costs 2020 £ Gross Salaries excluding trustees and key management personnel - Total salaries, wages and related costs - The estimated full time equivalent number of all staff employed in the year was - The estimated equivalent number of full time staff deployed in different activities in the year was:- Engaged on charitable activities - The estimated full time equivalent number of all staff employed as above - |
2019 £ 10,587 10,587 1 1 1 |
|---|---|
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
7 Defined contribution pension schemes
The charity operates a defined contributions pension scheme. The scheme is funded partly by contributions from the employees and from the charity. Such contributions are held and administered completely independent of the charity's finances. The contributions made by the charity are accounted for on an accruals basis.
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
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Line of Duty
Notes to the Accounts for the year ended 31 July 2020
8 Defined benefit pension scheme
The charity does not operate a defined benefit pension scheme.
9 Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
10 Investment pooling schemes and arrangements
The charity does not have any investment pooling schemes.
11 Debtors
| Other debtors 12 Creditors: amounts falling due within one year Bank loans and overdrafts Other creditors |
2020 £ 2 2020 £ 395 49,696 50,091 |
2019 £ 2 2019 £ 203 10,644 10,847 |
|---|---|---|
13 Loans to trustees included in debtors
There are no loans to trustees.
14 Guarantees made by the charity on behalf of trustees
No guarantees were made by the charity on behalf of Trustees.
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Line of Duty
Notes to the Accounts for the year ended 31 July 2020
| 15 Share capital 2020 Nominal value Number Allotted, called up and fully paid: Ordinary shares £1 each - 16 Income and Expenditure account summary At 1 August 2019 Surplus after tax for the year At 31 July 2020 |
2020 £ 3 3 2020 £ (10,849) (39,243) (50,092) |
2019 £ 3 3 2019 £ (37,142) 26,293 (10,849) |
|---|---|---|
17 No related party transactions
Loans were provided to the charity by Mr Matthew Colley (Trustee) during the year to support the charity in developing its fundraising activities.
There were no other transactions with related parties in the year.
18 Particulars of how particular funds are represented by assets and liabilities
| At 31 July 2020 Current Assets Current Liabilities At 1 August 2019 Current Assets Current Liabilities |
Unrestricted funds £ 2 (50,091) (50,089) Unrestricted funds £ 2 (10,847) (10,845) |
Designated funds £ - - Designated funds £ - - - |
Restricted funds £ - - - Restricted funds £ - - - |
Total Funds £ 2 (50,091) (50,089) Total Funds £ 2 (10,847) (10,845) |
|---|---|---|---|---|
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Line of Duty
Notes to the Accounts for the year ended 31 July 2020
19 Change in total funds over the year as shown in Note 18 , analysed by individual funds
| Funds brought forward from 2019 £ Unrestricted and designated funds:- Unrestricted Revenue Funds (10,845) Total unrestricted and designated funds (10,845) Total charity funds (10,845) Analysis of movements in funds over the year as shown in Note Income 2020 £ Unrestricted and designated funds:- Unrestricted Revenue Funds 98,284 98,284 |
Movement in funds in 2020 See Note 20 £ (39,244) (39,244) (39,244) 19 Expenditure 2020 £ (137,528) (137,528) |
£ - - - Other Gains & Losses 2020 £ - - Transfers between funds in 2020 |
Funds carried forward to 2021 £ (50,089) (50,089) (50,089) Movement in funds 2020 £ (39,244) (39,244) |
|---|---|---|---|
20 Analysis of movements in funds over the year as shown in Note 19
21 The purposes for which the funds as
Unrestricted and designated funds:-
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
Restricted funds:-
Restricted Fixed Asset Funds
Restricted Revaluation Reserve
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.
This fund represents the restricted surplus arising on the revaluation of the charity's assets.
22 Ultimate controlling party
The charity is under the control of its legal members.
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Line of Duty
Detailed analysis of income and expenditure for the year ended 31 July 2020 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
23 Donations, Grants and Legacies
| Donations and gifts from individuals Total Donations, Grants and Legacies Total Donations, Grants and Legacies A1 M Colley Total donations and gifts from individuals Small donations individually less than £1000 |
Current year Unrestricted Funds 2020 £ 71,013 27,271 98,284 |
Current year Restricted Funds 2020 £ - - - |
Current year Total Funds 2020 £ 71,013 27,271 98,284 |
Prior Year Total Funds 2019 £ 60,103 36,598 96,701 96,701 |
|---|---|---|---|---|
| 98,284 | - | 98,284 |
24 Expenditure on charitable activities - Grant funding of activities
| Current Year Total grantmaking costs B2c Grants made to organisations |
Current year Unrestricted Funds 2020 £ 19,422 19,422 |
Current year Restricted Funds 2020 £ - - |
Current year Prior Year Total Funds Total Funds 2020 2019 £ £ 19,422 4,454 19,422 4,454 |
|---|---|---|---|
20
Line of Duty
Detailed analysis of income and expenditure for the year ended 31 July 2020 as required by the SORP 2015
25 Support costs for charitable activities
| Current year Current year Current Year Unrestricted Funds Restricted Funds 2020 2020 £ £ Employee costs not included in direct costs - - 6,057 - Administrative overheads 699 - 922 - 1,271 - 1,700 - Professional fees paid to advisors other than the auditor or examiner - - Financial costs 118 - Support costs before reallocation 10,767 - Less support costs reallocated to specific activities To costs of raising funds (10,767) - The basis of allocation of costs between activities is described under accounting policies Administrative overheads The basis of allocation of costs between activities is described under accounting policies Website development and support Sundry expenses Telephone, fax and internet Salaries - Administrative staff Postage Travel and subsistence - staff Bank charges Accountancy fees other than examination or audit fees |
Current year Prior Year Total Funds Total Funds 2020 2019 £ £ - 8,792 6,057 218 699 - 922 - 1,271 1,085 1,700 10,815 - 900 118 (50) |
|---|---|
| 10,767 21,760 (10,767) (21,760) (21,760) - |
21
Line of Duty
Detailed analysis of income and expenditure for the year ended 31 July 2020 as required by the SORP 2015
26 Total Charitable expenditure
| Current Year Total grantmaking costs B2c Total charitable expenditure B2 |
Current year Unrestricted Funds 2020 £ 19,422 19,422 |
Current year Restricted Funds 2020 £ - - |
Current year Total Funds 2020 £ 19,422 19,422 |
Prior Year Total Funds 2019 £ 4,454 4,454 |
|---|---|---|---|---|
All the expenditure in the prior year was unrestricted.
| Prior Year Total grantmaking costs B2c Total charitable expenditure B2 |
Prior Year Unrestricted Funds 2019 £ 4,454 4,454 |
Prior Year Prior Year Restricted Funds Total Funds 2019 2019 £ £ - 4,454 - 4,454 |
|---|---|---|
27 Expenditure on raising funds and costs of investment management
| Current Year Marketing & advertising of fundraising Temporary Staff - fundraising activities Reallocated from support costs Total fundraising costs B1 |
Current year Unrestricted Funds 2020 £ 107,339 - 10,767 118,106 |
Current year Restricted Funds 2020 £ - - - - |
Current year Prior Year Total Funds Total Funds 2020 2019 £ £ 107,339 42,400 - 1,795 10,767 21,760 118,106 65,955 |
|---|---|---|---|
All the expenditure in the prior year was unrestricted.
22
Line of Duty
Activity analysis of Income and expenditure for the for the year ended 31 July 2020
This analysis is classsified by activity and not by conventional nominal descriptions.
| 28 Analysis of income by activity SOFA ref Summary of Total Income, including the items above Donations & Legacies A1 29 Analysis of charitable expenditure by activity Direct costs Support costs 2020 2020 £ £ Employee costs not included in direct costs - Administrative overheads 10,650 - 118 - 10,768 Total charitable expenditure Summary of charitable costs by activity Activity Professional fees Financial costs Activity |
Grant funding of activities 2020 £ - |
2020 £ 98,284 Total 2020 £ - 10,650 - 118 10,768 |
2019 £ 96,701 Total 2019 £ 9,009 11,900 900 (50) 26,213 |
|---|---|---|---|
The basis of allocation of costs between activities is described under accounting policies
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 26
Summary of grant making by activity
| Stress clinic funding | Grants to institutions 2020 £ 19,422 - |
Grants to individuals 2020 £ - - |
Support costs 2020 £ - - |
Total 2020 £ 19,422 - |
Total 2019 £ 4,454 - |
|---|---|---|---|---|---|
Fuller details of grants made and related costs, including support costs, are shown in note 24.
23
Line of Duty
Activity analysis of Income and expenditure for the for the year ended 31 July 2020
30 Analysis of non charitable expenditure by activity
| Activity Fundraising activities Direct fundraising costs Indirect fundraising costs:- Total non charitable expenditure Total costs of Fundraising activities Total non charitable expenditure |
Fundraising activities 2020 £ 107,339 - 2020 £ 107,339 107,339 |
Fundraising activities 2019 £ 44,195 - 2019 £ 44,195 44,195 |
|---|---|---|
24