OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Chairman's
foreword		 Page
Trustees Annual
Report		 Pages 2-10
Independent
Examiners		 Report Page
Statement ofFinancial Activities Page 12
Balance Sheet Page 13
Notes tothe Accounts Pages 14-34

The position ofthe reserves against this policy were as follows as31March The position ofthe reserves against this policy were as follows as31March 2021:
Actual Reserves Target Level
Unrestricted
Reserves
General Reserves 58,905 32,000
Volunteer Centre 3,574 3,250
Meals on Wheels 12,000 12,000
74,479 47,250
Designated
Reserves
Organisational
Development		 5,000 5,000
Service Development 10,000 10,000
Restricted Reserves
Transport 6,000 8,500
Sitting 4,500 3,000
Befriending 1,500 3,000
Minibus 5,666 4,000
York Against Cancer Transport
Meals on Wheels (DEFRA) 5,111 4,706
DAVE 2,048 2,048
Teas and Tarts 6,602 6,602
Forget Me Not Friends 2,560 2,560
Men in Sheds 476 476
Covid-19:
Covid Response 5,329 5,329
Feed the Hungry 5,000 5,000
Two Ridings 2,000 2,000
136,273 109,473

0X
8 Restricted
Unrestricted income Endowment Total this Total last
8 funds funds funds
E		 year
E		 yearf
Fixed assets F01 F02 F03 F04 F05
Tangible assets (Note 9) 862 493
Total fixed assets eos ,5 493
Current assets
Debtors
Cash at bank and in		 (Note 10)
hand (Note 12)		 ear
eos		 2,706 8,588 11,293 22,284
102,401
Total current assets 816 99 , 93 124,685
Creditors: amounts falling due within
one year
(Note 11)		 811 6,674 31,927 38,601 25,013
Net current assetsf(liabilities) e12 ,6
Total assets less current llabilitles 813 41,4 ,273 100,165
Creditors: amounts falling due after
one year
(Note 11)		 814
Provisions for new entity transfer 816
Total net assets orliabilities 816 94,806 41,466 136,273 100,165
Funds ofthe Charity
Endowment
funds (Note 13)		 817
Restricted income funds (Note 13) 816 41,466 41,466 27,067
Unrestricted
funds		 64,556 64,556 27,898
Core funded services 15,250 15,250 30,200
Service development 819 10,000 10,000 10,000
Organlsatfonal
development		 5,000 5,000 5,000
Revaluation
reserve		 820
Total funds 4 4,46 100,165
Signed by one or two trustees on behalf ofall
the trustees		 Signatwe Print Name Date of
a
roval
Paul Dack 10.A..XI
Chnstrne Cookman lO.1%.2.1

Note 2 Accounting
policies
2.2 INCOME
Th/s sfandant
//st o/accounting
po/ic/es has been app//ed
by the char/ty except forthose t/c/red lib or /5/a,
Where a
d//ferent
oraddiffona/
po//cy has been adopted then fh/s /s de/a//ed
/n the box below.
Recognltlon ofincome These are included
in the Statement ofRnancial Acthii5es (SoFA)when:
~
the charity becomes entitled to the resources;
lt ls Inore likely than not that the Ifustees
wfil receive the resources; and
~
the monetary
value can be measured
with sutfictent
reilabllity.		 y No N/a
Offsetting There has been no offselfing ofassets and liabifities, or income and expenses,
unless required
or permified
by the FRS 102SORP orFRS102.		 No N/a
Yes No N/a
Grants and donations Grants and donaUons
are only induded
In the SoFAwhen the general income
recognition
criteria are met (5.10to 5.12FRS102SORP).
In the case ofperformance
related grants,
Income must only be recognised
to the
extent that the charity has provided the specied goods orservices as entiement
to		 Yes No N/a
the grant only occurs when the performance
rehted conditions are met (5.16FRS 102
SORP).
Legacies are included
in the SOFA when receipt is probable,
that ls, when there has
been grant ofprobate, the executors have established
that there are sufficlent assets in		 Yes No N/a
the estate and any conditions
attached to the legacy are either within Ihe control ofthe
charity or have been met
Government grants The charity has received government
grants
in the reporting
period		 Yes No N/a
Tax reclaims on
donations
and gifts		 GUt Akl receivable is Included
ln income when there
Lsa valid dectarafion
from the
donor.
Any GUt Aid amount recovered on a donaUon
is consktered
to be part ofthat gift
and Is treated as an addion to the same fund as the initial donafion unless the donor or		 Yes No N/a
the terms ofthe appeal
have specified otherwise.
Contractual
performance		 income and
related		 This is only Included
In the SoFA once the charity has provided lhe related goods of
services or met the performance
related condifions.		 es No N/a
grants
Donated goods Donated goods are measured
at fair value (the amount forwhich the asset could be
exchanged)
unless impractical
to do so.		 Yes No N/a
The cost of any stock ofgoods donated
for distnlxrfion
to beneficiaries
is deemed to be
the fair value ofthose gits at the 5me oftheir receipt and they are recognised
on
receipt.
In the reporfing
period in which the stocks are distributed,
they are recognised		 Yes No N/a
as an expense at the canying
amount ofthe stocks at distrtbufion,
Donated goods for resale are measured
at fair value on lnial recognion,
which is the
expected proceeds from sale less the expected costs ofsale, and recognised
in
'Income from other trading
activities'
with the corresponding
stock recognised
in the
balance sheet.
On its sale the value ofstock is charged against 'Income from other		 Yes No N/a
trading
acfivIUes' and the proceeds from sale are also recognised as 'Income from
other trading
activities'.
Goods donated
for~ng use by the charity are recognised as tangibh
fixed assets
and included
In the SoFAas Incoming resources when receivable.		 Yes No N/a
Gifts in kind for use by the charity are Induded
in the SoFAas income from donaUons		 Yes No N/a
when receivable.
Donated services and Donated services and facififies are induded
in the SOFA when received at the value of		 Yea No N/a
facilities Ihe gift to the charity provided the value ofthe gfit can be measured
reliably.
Donated services and fadfifies that are consumed
immediately
are recognised as
income with an equivalent
amount recognised as an expense under the appropriate		 Yes No N/a
heading
in the SOFA.
Yes No N/a
Support costs The charity has incurred
expenditure
on support costs.
Volunteer help The value ofany voluntary
help received is not Included
in the accounts but is
described
in the trustees'
annual
report.		 Yes No N/a
Income from Income from Interest, This fs included
In the accounts when recefpt is probable and the amount receivable
royalties and dividends can be measured
reliably.
Income from membership Membership
subscrlptlons
received
in the nature ofa gift are recognised
in Donations
subscrlpttons and Legacies.
Membership
subscriptfons
which gives a member the right to buy services or other
benefits are recognised as income earned from the pnwision
ofgoods and services		 ae
income from charitable acfvftfes.
SeNement
claims		 ofInsurance Insurance
claims are only incfuded
in Ihe SoFAwhen Ihe general income recognftfon
criteria are met (5,10to5.12FRS102SORP) and are included as an item ofother
kxeme in Ihe SoFA
Investment
losses		 gains and This includes any realised or unrealised
gains or losses on the sale ofbwestments
and
any gain or loss resulling
from revaluing
investments
to market value at the end ofthe
year.
2.3EXPENDITURE AND LIABILITIES
Uability recogniion Uabilities are recognised
where
it is more Hkely than not that there is a legal or
constructive
oblfgatfon
committing
the charity to pay out resources and the amount		 of
the obligation can be measured
with reasonable
certainty.
Governance
costs		 and support Support costs have been allocated between governance
costs and other support.
Governance
costs comprise
all costs involving
public accountabflity
ofthe charity and
its compliance
with regulation
and good praNce.
Support costs include central functions
and have been allocated to activity cost
categories on a basis consistent
with the use ofresowces, eg allocating
property coets
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
Grants with
conditions		 performance Where the charity gives a grant with conditions
for its payment
being a specific level
service oroutput to be pnwfded,
such grants are only recognised
fn the SoFA once
recipient ofthe grant hae pnwlded
the epecNed service oroutput.		 of
the
Where there are no conditions
attaching to the grant that enables the donor charity to
performance conditions realistically
avoid the commitment.
a liability for the full funding
obligation
must be
Redundancy cost The charity made redundancy
payments
during the reporting
period.
Deferred Income Material items ofdeferred Income has been Included
in the accounts.
The chadty has creditors which are measured
at seNement
amounts
less any trade
discounts
A liability is measured
on recognition
at its historical cost and then subsequently
Provisions for liabilities measured
at the besl estimate ofthe amount
required to settle the obligation at the
eportfng date
Basicfinancial
Instruments		 The charity accounts for basic financfal instruments
on initial recognition as per
paragraph
10.7FRS102SORP. Subsequent
measurement
is as per paragraphs
11.17
to11.19,FRS102SORP.
2.4ASSETS
Tangible fixed assets for These are capitalised
ifIhay can be used for more than one year, and cost at least
use by charity Mnn
They afe vafued «t cost.
The depreciation
rates and methods
used are disclosed in note 92.
Intangible fixed assets The charity has fntangibie
fixed assets, that is, non-monetary
assets that do not have
physical substance
but are fdentffiable
and are controlled
by the charity through
custody
orlegal rights.
The amortfsatfon
rates and methods
used are dfsdoeed
in note 9.5
They are valued at cost.
The charity has heritage assets, that ie, norHnonetary
assets with historic, artistic,
scfentffic, technological,
geophysical
or environmental
qualifies
that are held
and
maintained
prlncfpally
for their contribution
to knowledge
and culture.
The depredation
rates and methods
used as disclosed
in note 9.6.1.4.
No N/a
They are valued at cost.
Inveebn ants Fixed asset Investments
in quoted shares, traded bonds and similar Investments		 are
valued at inIUally at cost and subsequently
at fair value (their market value) at the year
end. The same treatment
Is applied to unlisted
investments
unless fair value cannot be		 No N/a
measured
reliably tn which case it is measured
at cost less Impairment.
Investments
held for resale or pending
their sate and cash and cash equivalents		 with a No N/a
maturity
date ofless then 1year are treated as current asset investments
Stocks and work In Stocks held for sale as part ofnonMaritabie
trade are measured
at the lower or		 cost or net No N/a
progress reallsabh
value.
Geode orservices provided as part ofa charitable
activity are measured
at net realtsabkt		 value No N/a
based on the service potential
provided
by items ofstock.
Work in progress
Is valued at cost less any foreseeable has that is likely to occur on the		 No N/a
contract.
Debtors Debtors gnciuding
trade debtors and loans~e)are measured
on Initial recognition at
settlement
amount
after any trade discounts or amount advanced
by the charity.
Subsequently,		 No N/a
they are measured
at the cash or other consideration
expected to be received.
Current asset
Investments		 The charity has has investments
which it holds for resale or pending
their sale and cash
cash equivalents
with a maturity date less than one year. These inchde cash on deposit
cash equivalents
with a maturity date ofless than one year held for investment
purposes		 and
and
rather		 No N/a
than to meet short term cash commitments
as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POUCIES ADOPTED
ADDmONAL TO OR
DIFFERENT FROM
THOSE ABOVE
Not applicable
Restricted
unnetrlcted income Endowment
funds funds funds Total funds Prior year
Anal is E
Donations
and legacies:		 Donations and
General grants		 ifls
&Donations		 provided by 7,042 7 042 9,338
ovemment/other charities 40,727 40,727
Other
Total 47,768 47,768 9,338
Charitable North Yorkshire Coun Council 12,712 12,712 20295
activities: Hamblelon
District		 Council 3,500 3,500 5800
Other
rant		 10.000 23,734 33,734 10,314
Thirsk CCA 4700
Stokesle
CCA		 90 90 9472
User Contributions (Transport/Lunch income
elc 37,632 37632 54433
Total 51,132 36,536 87668 105012
Other trading Miscellaneous income 10,418 10,418 2,461
Total 10,418 10418 2461
income from Interest income 930 881
Investments: Total 930 881
Other. Sundry receipts 13,182 13182 134
Total 13,182 13182 134
TOTAL INCOINE 123,430 36536 159,966 117,824
Other information:
All income
in the prior year was		 unrestricted except for.
(please provide descrlpthn
and		 amounts)
Where any endowment
fund ls converted
into income in the
reporting
period, please give the reason forthe conversion.		 Not Applicable
Within the income items above the following
material: (please disclose the nature, amount		 items are
and any		 prior COVID-19 related income -
HMRC JRSGrant R12,626.		 NYCC Covtd 19grant R30,000.
year amounts)
This year Last year
Descrl tlon E
Government grant 1 Hambleton District Council 5,800
North Yorkshire Coun Council 48 120 20,295
Total 56,120 26,095
Please provide details ofany
unfulfflied conditions and other Not applicable
contingencies
attaching		 to grants
that have been recognised in Income.
Please give details ofother forms of
government
assistance from which		 Not applicable
the charity has directly benefited.
Note 5 Analysis o f expenditure
Restricted
Unrestricted Income Endowment
funds funds funds Total funds Prior year
Anal Is K
Expenditure on Support costs
raising funds: 694 1,090
Totalexpendlture on raising funds 694 1,090
Expenditure
charitable
activities		 on Project costs
Support costs		 79,568
16,652		 15992 95,560
16,652		 78,774
26,175
Governance costs
Total expenditure
activities		 on charitable 5709
101,928		 15,992 5,709
117,921		 6,494
111444
Other Irrecoverable
debt
Total other expenditure		 4867
4,867		 377
377		 5,244
5,244
TOTALEXPENDITURE 107,489 16,369 123,858 112,534

Orant
Activity or
programme		 Activities undertaken directly funding
of		 Support
Costs		 Total this
year		 Total
plfor )Mar
activities
Activity
1
'
Act'
2		 ses note '6' for addional disdosure
Total
Prior year expenditure
on charitable
activities
can be anatysed as follows:
see note '6' for additional		 disclosure
Within the expenditure items above the
following
the nature,		 Items are
amount		 materkfl: (please disclose
and any prior year		 see note '6' for addional disclosure
amounts)
Note 6 Support Costs Support Costs Support Costs
Please complete this
has support costs.		 noteifthe charity has analysed its expenses using activity categories and
Charitable Basis of
Raising funds activities Grand total allocation
(Describe
Su ort cost exam Ies method)
Accountancy 5,044 5,044 Direct costs
Independent Examination Direct costs
Cateringl
refreshments		 (AGM) 131 131 Direct costs
Total Governance Costs S,709 S,709
Equipment (revenue) 58 60 Time
Insurance 59 1,409 1,468 Time
Meetingsl eventsl refreshments Time
Postage Time
Stationery 131 Time
Photocopier Time
Rent 116 2,784 2,900 Time
Sundry 24 580 Time
Salaries 6,822 7,107 Time
Legal fees Time
Subscriptions 62 Time
Telephone 35 871 Time
Travel 36 852 888 Time
Training 32 763 795 Time
Repairs &Renewals Time
Catering Time
Printingl
publicity
&		 packaging 19 457 476 Time
IT support 18 423 440 Time
Maintenance &cleaning 45 1,077 1,122 Time
Depreciation 13 317 Time
Bank charges 82 85 Time
Total Support Costs 694 16,652 17,346

was paid please en ter 'O ' In the appropriate
box(es).
This year Last year
Independent
examiner's		 fees
552
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid
to the Independent examiner

8.2Average head count In the year This year
Number		 Last year
Number
The parts ofthe charity In which the Fundralsln 0.1 0.1
employees
work		 Charitable 1.2 2.4
Activities
Governance 0.1 0.1
Total 1.3 2.6
Freehold land Freehold land Other land & Plant, Fixtures, Fixtures, Total
&buildings buildings machinery and fittings and
motor vehicles equipment
At the beginning of
the year 1,143 1,143
Additions 1,347 1,347
Revaluations
Disposals (534) (534)
At end ofthe year 1,956 1,956
9.2 Depreciation and impairments
Basis SLor RB SLor RB SLor RB SL SLor RB Straight Line
("SL")or
Reducing
Balance
(IIRBll)
Rate 25%
At beginning
of
year		 the 650 650
Disposals (534) (534)
Depreciation 330 330
Impairment
At end ofthe year
9.3Net book value
Net book value
beginning
ofthe		 at the
year		 493 493
Net book value
end ofthe year		 at the 1,510 1,510
9.4 Impairment
Please provide a descrfption ofthe events and
circumstances that led to the recognition or Not applicable
reversal ofan impairment loss.

Please complete this note ifthe charity h
debtors orprepayments.		 Please complete this note ifthe charity h
debtors orprepayments.		 as any
Analysis ofdebtors
Prepayments and accrued income
Other debtors
Total
This year Last year
R
9,209 17,969
2,084 4,315
11,293 22,284

11.1Analysis ofcreditors
Amounts
falling due		 Amounts falling due within
within one year one year
This year Last year
Accruals and deferred income 37,899 25,013
Other creditors Total 702
3,		 25,013

Movement
in deferred income account		 Movement
in deferred income account		 This year Last year
Balance at the start ofthe reporting period 17,000 30,927
Amounts
added
in current period		 22,723
Amounts
released to income from		 previous periods (8,500) (13,927)
Balance at the end ofthe reporting period 31,223 17,000
Note 12 Cash at bank and in hand
This year Last year
Short term cash investments (less than 3months maturity date)
Short term deposits 135,045 84,167
Cash at bank and on hand 27,025 18,234
Other
Total
Note 13
13.1 Details ofmaterial funds held and movements
du
the CURRENT
Plcsseghcocfetsgsofthenrovcrncntsofmsaufsf
gvfcfusf fundslntho
eportfngpsrlodsogotharwhha
reconcffe lo 'Total funds'hl
the hfensce sheet.		 efsncfngffgurofof Qtharfundr'. Tho Totsffuncfs'ffgureholowshoufd
frey PE- pernsuwnt endowment fane¹;EE-curpencghfe
endowment
func¹lR - ssetcted		 tacoma lands, factual ng specter trcrsts, ofthe chsrfty; end tf- csrrostrfctorfhmds
TypoPE,EE
RorUR		 balances
caflhrd
Income Transfore focwanl
Asodsl car scheme percy financed
wigr
~funding
provhled
by~
Dhddct Council 8Moih Yorkshire
Counly		 1.714 (1,714) 6,000
Cannes.
4,500 (90)
Ashort term pro(ere finsneM by North
Yorhshhe
County Coundl though the
swces ofTliirsk Community
Care
Assodalion,
weh Iho objecfive of~		 147 (147)
sochd isohdhn
in lhe
6,260 7.798 5,868
2.184 (136)
Asodal scheme panly financsd
wtec
~funcfing prov(ded by SlMonica's
Home form
Asodal scheme pardy than'
whh
conlractual
tuncfing pre4M by Sl Merscrfs		 4,081 (4.079)
Tuesday Toss8Terse. Friday
Froses
Fiends ot SIMcceccfs COVID-
19		 R 161 2.886
476 478
Grani trom 0EFRAfor meals for gross who
cannot etford them,
MDyy consuma5es.		 9,620 (3.177) (1,332) 5.111
corn coals and
ohcreeer
Grant from Two Rh5ngs~
Founds5m lo osaka weh
Gram trom~DtcNct Council		 2,000
Feed dre
123,431 (107,489)
Total Funds 100.165

13.3 Transfers between funds
Reason for transfer and where endowment
is converted to income,		 Amount
legal power for its conversion
1) An annual Management/Administration
Fee of80has been made to
Between Transport Scheme ensure there are funds available
for at least 6 months
worth of
&Unrestricted funds expenditure for the following year. Services were not running
due to
COVID-19.
1)An annual Management/Administration
Fee of RO has been made to
Between Sitting Scheme & ensure there are funds available
for at least 6 months
worth of
Unrestricted funds expenditure for the following year. Services were not running
due to
COVID-19.
Between Befriending
Scheme 8 Unrestricted
funds		 1) An annual
ensure there
expenditure
COVID-19.		 Management/Administration
FeeofRO has been made to
are funds available for at least 6 months
worth of
for the following year. Services were not running
due to
1)An annual Management/Administration
FeeofEO has been made to
Home from Hospital ensure there
expenditure		 are funds available for at least 6 months
worth of
for the following
year. Services were not running
due to
COVID-19.
Between Minibus scheme & 1)An annual Management/Administration
FeeofKO has been made to
Unrestricted funds ensure there are funds available
for at least 6 months
worth of
expenditure for the following year. Services were not running
due to
COVID-19.
Transfer to cover expenditure
for last year (some of reports not
available due to COVID-19) that was allocated to core but cost were (4,079)
YAC Minibus specific to YAC
(1,332)
Meals on wheels DEFRA Transfer to core MoW to brin
reserves
u
to re uired level
(357)
FOSM Fundin
ended, cleared to nil