2021-04-05-accounts - Tyne And Wear Centre Against Unemployment

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TYNE AND WEAR CENTRE AGAINST UNEMPLOYMENT

REPORT AND FINANCIAL STATEMENTS For the year ended 05 April 2021

Charity Number 1171669

TYNE AND WEAR CENTRE AGAINST UNEMPLOYMENT

ANNUAL REPORT AND FINANCIAL STATEMENTS

For the year ended 05 April 2021

Contents	Page
Trustees' annual report	1 to 6
Independent examiners report	7
Statement of Receipts and Payments	8
Statement of Assets and Liabilities	9
Notes to the financial statements	10 to 16

Tyne and Wear Centre Against Unemployment TRUSTEES ANNUAL REPORT For the year ended 31st March 2021

The trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the year ended 31 March 2021.

The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association, and 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.

We were set up as a charity in January 2017, our aim is to assist unemployed people to live a life of dignity and at the same time assist them to get their welfare benefits in order that they can live a decent life.

Some of our clients are unemployed because of the poor state of the economy and the jobs market, which is not their fault, and we join with them in seeking to change economic direction so they can find sustainable well paid work. Other clients are either ill or disabled and work is not as clear cut as it is for the fit and able bodied, we assist them to get welfare benefit payments and all advances to a better life.

1. Objectives, strategies and activities for the year

We set out to change the direction of our work from providing a one to one service delivered by a small group of volunteers to a wide range of clients, to a service based on promoting self-help. We trained a large group of clients and the organisations who represent them, so they could carry out all the tasks to gain and sustain Employment and Training Allowance (ESA) and Personal Independence Payment (PIP).

2. Public Benefit Statement

We could not ever recruit and fund enough paid or voluntary staff to deliver the service needed in Tyne and Wear, so instead we are using our collective expertise to pass on our knowledge to claimants, their families and friends and community members, so they can have the confidence to sustain and protect their own welfare benefits. This we believe will give the improved self-esteem and a collective expertise for them and their community.

4. Policy on Social Investment

Our policy is to apply for grants on a regular basis, based on what we can realistically deliver, and what will be of benefit to our clients and to the development of our organisation and those who are active within it. We link our aims of our organisation, to the needs of our clients, and onto a better society, because we know at present too many welfare benefit claimants are not living a fulfilled life and that is bad for them, their family and local community and that effects the wider moral of society

Tyne and Wear Centre Against Unemployment TRUSTEES ANNUAL REPORT For the year ended 31st March 2021

5. Policy on Grant Making

We do not make grants to individuals or to other charities. Our policy is to apply for grants on a regular basis, based on what we can realistically deliver, and what will be of benefit to our clients and to the development of our organisation and those who are active within it.

6. Contribution by Volunteers

Our volunteers are vital to our delivery plan at every stage, from attending medical assessments with claimants, to helping with form filling to gain the benefits, to making the mandatory reconsideration application, to preparing and attending social security Tribunals.

7. Achievements and Performance

Our plans were disrupted before they got started, as days before the new financial year started, COVID 19 resulted in our organisation and all other organisations in our multipurpose building being closed for most of the year this report covers how we had to convert all of our teaching materials and methods from class room based to on-line zoom training.

Evaluation and outputs

In this year we had funding commitments to the Big Lottery, to deliver a pilot scheme for the self-help training outlined above, we overcame all the difficulties and met the target set in a satisfactory manner.

8. Fundraising

After our successful delivery of the above pilot project, we applied and were awarded a further amount of funding to do a more detailed simular project in the City of Newcastle, this time bringing in an extra £20,000 to begin in the next financial year.

9. Investments

2020/21 was a year that we were locked out of our office due to COVID 19 and our part time worker was on the furlough scheme, ourselves and our clients rarely met face to face, and activity was restricted to telephone and zoom calls, resulted in no investment in that year

Tyne and Wear Centre Against Unemployment TRUSTEES ANNUAL REPORT For the year ended 31st March 2021

10. Financial review

Review of the year

The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements.

During the year the Charity had income of £22,609 (2020: £26,293) of which £9,067 was restricted (2020: £15,250) and expenditure of £22,176 (2020: £20,229) of which £9,067 was restricted (2020: £15,020). There was an operating surplus of £433 (2020: £6,065) of which £nil was restricted (2020: £230).

At 31 March 2021 the Charity had net assets of £11,749 (2020: £11,316) pf which £nil was restricted (2020: £nil).

Reserves policy/Going concern

The Trustees consider the level of reserves, £11,749 (2020: £11,316), prudent for the Charity at this time taking into account potential liabilities in the event that the charity ceased. Our Reserves Policy is reviewed annually.

11. Risk Management

We place the highest priority on safety and wellbeing of our clients and staff and volunteers, we have a management team on hand to respond to all possible and real conflicts that may arise in the day to day running of our organisation and also to guarantee our policy and financial security as an organisation.

12. Plans for future periods

To expand our training program beyond the confines of the City of Newcastle to both North Tyneside and Gateshead.

Tyne and Wear Centre Against Unemployment TRUSTEES ANNUAL REPORT For the year ended 31st March 2021

13. Reference and administrative details of the charity, its trustees and advisors

Registered charity name Tyne and Wear Centre Against Unemployment Charity number 1171669 Registered office 42 Bellingham Close Wallsend Tyne and Wear NE28 9DT T rustees and Members of the Board Terry McPartlan Roger Nettleship Dave Allan Nick Fray Catriona Hackney-Huck Kevin Flynn Chief Executive Officer Kevin Flynn Company Secretary Independent Examiner Doug Maltman FMAAT Connected Voice Business Services Ltd Higham House Higham Place Newcastle upon Tyne. NE1 8AF. Bankers Unity Trust Bank.

14. Fund held as custodian trustees on behalf of others

None

15. Exemptions from disclosures

None

Tyne and Wear Centre Against Unemployment TRUSTEES ANNUAL REPORT For the year ended 31st March 2021

16. Structure, governance and management

Board Induction and Training

New Board Members are introduced to the work of the organisation and informed of their legal roles and responsibilities at an induction meeting. The induction and training programme for new Board Members includes:

A briefing by the Chair or Company Secretary
An explanation of roles and responsibilities as a Board Member
Copies of the main charity documents including the Memorandum and Articles of Association and the Financial Statements
Copy of the business plan and most recent evaluation report
Copies of recent board papers including budgets and management accounts
A copy of the Charity Commission publication "How to be an Effective Trustee"
A copy of the governance structure.

17. Statement of Trustee Responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity SORP requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources, including the receipts and payments of the charity for that year. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity. 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.

Tyne and Wear Centre Against Unemployment TRUSTEES ANNUAL REPORT For the year ended 31st March 2021

Approved by the Trustees on 26.01.2022 and signed on their behalf by:

T McPartlan Trustee

TYNE AND WEAR CENTRE AGAINST UNEMPLOYMENT

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 05 April 2021

I report on the financial statements of Tyne And Wear Centre Against Unemployment for the year ended 05 April 2021, which are set out on pages 8 to 16.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did 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 if the requirements that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination.

I 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.

Doug Maltman FMAAT Connected Voice Business Services Ltd Higham House Higham Place Newcastle upon Tyne NE1 8AF Date: 26.01.2022

Charity Number 1171669

TYNE AND WEAR CENTRE AGAINST UNEMPLOYMENT

STATEMENT OF RECEIPTS AND PAYMENTS

For the year ended 05 April 2021

5 7 Other trading activities 8 Payments: 8 Net of receipts/payments Operation of the charity *Total payments* Charitable activities *Total receipts* Donations, gift aid and legacy Receipts: Charitable activities Grants and contracts Voluntary Receipts Notes *Cash funds this year end* Reconciliation: Cash funds last year end	Unrestricted Funds £ 1,730 11,307 505 13,542 13,109 13,109 433 11,316 11,749	Restricted Funds £ 317 8,750 - 9,067 9,067 9,067 - - -	Total 2021 £ 2,047 20,057 505 22,609 22,176 22,176 433 11,316 11,749	Total 2020 £
				4,980 20,250 1,064
				26,294
				20,229
				20,229
				6,065 5,251
				11,316

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

The notes on pages 10 to 16 form an integral part of these accounts.

Charity Number 1171669

TYNE AND WEAR CENTRE AGAINST UNEMPLOYMENT

STATEMENT OF ASSETS AND LIABILITIES

As at 05 April 2021

Unrestricted Funds £ Cash funds: Cash at bank and in hand 14 11,749 Assets retained for charity's own use IT equipment Liabilities 15 Trustee These financial statements were approved by the Board on: and are signed on its behalf by: T McPartlan Notes	Unrestricted Funds £		Restricted Total Funds 2021 £ £ - - 423 1,705 26.01.2022	Total 2020 £
	11,749			11,316
				-
				547

The notes on pages 10 to 16 form an integral part of these accounts.

TYNE AND WEAR CENTRE AGAINST UNEMPLOYMENT

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 05 April 2021

1 Accounting Policies

The accounts have been prepared on the receipts and payments basis. An audit is not required by the charity's constitution and has not been requested by the trustees.

2 Basis of accounting

2.1 Basis of preparation

The accounts have been prepared 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 – Charities SORP, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities Act 2011.

2.2 Preparation of the accounts on a going concern basis

The charity reported total unrestricted funds at the year end of £11,749 . The trustees are of the view that the immediate future of the charity is secure and that on this basis the charity is a going concern.

3 Receipts

3.1 Recognition of receipts

Receipts are recognised when the charity has received the resources.

3.2 Offsetting

There has been no offsetting of assets and liabilities, or receipts and payments, unless required or permitted by SORP.

3.3 Grants and donations

Receipts from government and other grants is recognised when the charity has received the funds.

Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.

3.4 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.5 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

4 Payments and liabilities

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

TYNE AND WEAR CENTRE AGAINST UNEMPLOYMENT

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 05 April 2021

4.2 Charitable activities

Expenditure on charitable activities includes the costs of work and other activities undertaken to further the purposes of the charity and their associated support costs.

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the payment was incurred.

4.5 Liabilities

The charity has liabilities which are measured at settlement amounts less any trade discounts.

Tyne And Wear Centre Against Unemployment

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 05 April 2021

Analysis of income 5 Donations and legacies 6 Charitable activities Income from grants 7 Other trading activities Fares for volunteers Employee allowance Fundraising The Hadley Trust The Joicey Trust The National Lottery Community Fund HMRC Job Retension Scheme Donations and gifts Sale of ink toners Unite South of Tyneside Other	Unrestricted Funds £ 1,490 240 - 1,730 - - - 11,307 11,307 - - - 505 505	Restricted Funds £ - - 317 317 8,750 - - - 8,750 - - - - -	Total 2021 £ 1,490 240 317 2,047 8,750 - - 11,307 20,057 - - - 505 505	Total 2020 £
				1,776 3,204 -
				4,980
				8,750 1,500 10,000 -
				20,250
				350 162 552 -
				1,064

Income was £22,609 (2020: £26,294) of which £13,542 was unrestricted or designated (2020: £11,043) and £9,067 was restricted (2020: £15,250)

Tyne And Wear Centre Against Unemployment

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 05 April 2021

Analysis of expenditure on charitable activities

8	*Charitable activities* Direct costs Support costs Governance costs Payroll fees Independent examiner's fees for reporting on the accounts Printing, postage and stationary Rent Bank charges Other expenses IT equipment Subscriptions Telephone Salaries Volunteer expenses Room hire	Unrestricted Funds £ 11,841 - - 56 275 - 632 35 175 92 3 - 13,109	Restricted Funds £ 4,871 - - - - 4,196 - - - - - - 9,067	Total 2021 £ 16,712 - - 56 275 4,196 632 35 175 92 3 - 22,176	Total 2020 £
					11,464 219 166 384 595 6,933 - - - 72 3 393
					20,229

Expenditure on charitable activities was £22,176 (2020: £20,229) of which £13,109 was unrestricted or designated (2020: £5,208) and £9,067 was restricted (2020: £15,020)

9 Fees for examination of the accounts

Outstanding Independent examiner's fees for reporting on the accounts Other accountancy services paid to the examiner	2021 £ - 175 175	2020 £
		- 393
		393

There were no other fees paid to the examiner (2020: £nil)

10 Analysis of staff costs and the cost of key management personnel

Salaries and wages Social security costs	2021 £ 16,640 72 16,712	2020 £
		10,912 552
		11,464

Tyne And Wear Centre Against Unemployment

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 05 April 2021

No employee received remuneration above £60,000 (2020: nil)

The key management personnel of the charity, comprise the trustees.. The total employee benefits of the key management personnel of the charity were £nil.

11 Staff numbers

The average monthly head count was 1 staff (2020: 1 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

The parts of the charity in which the employee's work Charitable activities	2021 Number 1.0 1.0	2020 Number
		1.0
		1.0

12 Transactions with trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

Trustees' expenses

No trustee expenses have been incurred in the year.

Other trustees' transactions

During the year, trustees made donations to the charity.

Donations of unrestricted nature	2021 Amount £ 240 240	2020 Amount £
		160
		160

13 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

14 Cash at bank and in hand

Holding account Cash at bank and in hand	2021 £ ( 1,387 ) 13,136 11,749	2020 £
		( 56 ) 11,372
		11,316

Tyne And Wear Centre Against Unemployment

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 05 April 2021

15 Liabilities (payable within 1 year)

Other liabilities Accruals Independent examination of accounts Other accruals	2021 £ 468 769 468 1,705	2020 £
		468 - 79
		547

16 Events after the end of the reporting period

Due to the COVID-19 pandemic, it has put pressure on all businesses in 2020-21. It should be noted that the liabilities are being paid when the payments are falling due.

No other significant events affecting the Company since the year end.

17 Analysis of charitable funds Analysis of movements in unrestricted funds

Unrestricted funds General unrestricted fund *Totals*	Fund balances brought forward £ 11,316 11,316	Incoming resources £ 13,542 13,542	Resources expended £ ( 13,109 ) (13,109)	Transfers £ - -	Fund balances carried forward £
					11,749
					11,749

Purpose of unrestricted funds

General unrestricted fund The 'free reserves' of the charity

Analysis of movement in restricted funds

Restricted funds The Hadley Trust *Totals*	Fund balances brought forward £ - -	Incoming resources £ 9,067 9,067	Resources expended £ ( 9,067 ) (9,067)	Transfers £ - -	Fund balances carried forward £
					-
					-

Purpose of restricted funds

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.

The Hadley Trust

Funds tto cover salary and rent costs.

Tyne And Wear Centre Against Unemployment

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 05 April 2021

18 Capital commitments

As at 05 April 2021, the charity had no capital commitments (2020 £nil)