**The Include Project** REGISTERED CHARITY NUMBER: 1177785 ## **REPORT OF THE TRUSTEES and UNAUDITED FINANCIAL STATEMENTS** **for the year ended 31 MARCH 2023** **for** **THE INCLUDE PROJECT** **THE INCLUDE PROJECT** ## **CONTENTS OF THE REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** ||**Page**|| |---|---|---| |**Report of the Trustees**||| |`o`
Objectives & Activities|1|| |`o`
Achievement & Performance|3|| |`o`
Financial Review|9|| |`o`
Structure, Governance and Management|10|| |`o`
Reference & Administrative Details|11|| |**Independent Examiner's Report**|12|| |**Statement of Financial Activities**|13|| |**Balance Sheet**|14|| |**Notes to the Financial Statements**|16|| |**Detailed Statement of Financial Activities**|20 to 21
**Detailed Statement of Financial Activitie**
**Detailed Statement of Financial Act**
**Detailed Statement of Financial Ac**
**Detailed Statement of Fi anc al**
25
25|| ## **THE INCLUDE PROJECT** ## **REPORT OF THE TRUSTEES** **FOR THE YEAR ENDED 31 MARCH 2023** The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of the Charities SORP (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objectives of the charity are: a) The relief of those in need by reason of communication, memory or learning difficulties; and b) The promotion of social inclusion amongst those who have communication, learning or memory difficulties and who are socially excluded from society, or parts of society as a result of their disability; through such training, education and sources as the trustees deem appropriate. ## **Vision & Mission** The charity's mission is to ensure no-one with a communication need is excluded. Based on speech and language therapy research, best practice in health and social care, and the views of our beneficiaries, we believe that this can best be achieved by providing opportunities for inclusion, inclusive activities and training in inclusive communication. ## **Our vision is a world with:** ## **1. Significantly better life chances for people with communication needs.** ## **2. Rapidly improved community awareness and knowledge.** ## **3. Changes in public policy to reduce barriers to inclusion.** Include supports beneficiaries with learning and communication difficulties, and trains local community representatives, social care workers, health care staff and commercial organisations to work more effectively with people with communication needs, by: ## - **Coproducing and providing inclusive community activities and self-advocacy groups, which enhance wellbeing, build confidence and skills, develop friendships and increase awareness of rights** - **Designing and delivering training in inclusive communication and the Mental Capacity Act, for health and social care providers, local community organisations, businesses and people with communication and learning needs** ## - **Raising awareness and amplifying the visibility and voice of people with learning disabilities and/or autism and communication needs** To achieve the aims outlined above, we run the following programmes: - **The Include Choirs** - Weekly inclusive singing and signing sessions for members - Performances at community events, conferences and more - Outreach sessions for care providers, schools, third sector and businesses - - **The Champions Self-Advocacy & Co-production Group** - Co-creation of freely shared accessible information about a range of topics - `o` Accessibility reviews of external organisations’ Easy Read information - Codesign & co-delivery of training 1 **THE INCLUDE PROJECT** ## **REPORT OF THE TRUSTEES- continued FOR THE YEAR ENDED 31 MARCH 2023** - ## **Stroll and Sign Sessions** - provide social and communication learning opportunities - improve health and wellbeing through increased communication opportunity, exercise and exposure to nature - ## **Supported Volunteering Programme** - Training and support for people with learning and communication needs - Development of skills for work - ## **Speech & Language Therapy Training & Consultancy** - Nationally accredited & bespoke training - Makaton & Talking Mats courses - Tailored inclusive communication/ mental capacity act training for a range of organisations - Communication consultancy for individuals, families and care providers ## **Public benefit** The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission. The trustees have referred to the recommendations contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in setting the policies for the year. ## **How our activities benefit the public** At least 1 In 5 people will experience a communication difficulty in their lifetime (Royal College of Speech and Language Therapists 2019), including people with learning disabilities, autism, dementia and other acquired or developmental needs. Communication disability leads to: - increased isolation - reduced wellbeing & mental health - poorer health outcomes - poorer employment opportunities - increased likelihood of exposure to the criminal justice system - _(RCSLT 2021, LeDeR Report 2022)_ ## **Our services:** - increase wellbeing, confidence and opportunities for self-advocacy for people with communication needs - provide skills development opportunities for people with communication needs - train members of the community, businesses, health and social care providers in the inclusive communication skills which empower and include people with communication needs Thereby reducing strain on health and social care provision, as well as significantly improving quality of life and opportunity for people with communication needs. 2 **THE INCLUDE PROJECT** ## **REPORT OF THE TRUSTEES- continued FOR THE YEAR ENDED 31 MARCH 2023** ## **Our Values** ## **ACHIEVEMENT AND PERFORMANCE** The year between March 2022 and 2023 was one of re-evaluation, consolidation and growth. The Covid-19 pandemic enabled Include.org to grow in varied and unexpected ways, developing new services and online provision, and reaching people over a wider geographical area. From April 2022, our priority was to maintain our increased impact and reach, while ensuring the organisation was sustainable and kept sight of our pre-covid vision and values. This meant engaging with our stakeholders, developing impact measurement and evaluation processes and investing in staffing, structure and service provision, to reach more people and achieve a greater impact ## **What we delivered** |**Output**|**Total**| |---|---| |**Include Choir**:
WeeklyInclusiveMusic & CommunicationSessions|69| |Outreach Music & Communication Sessions|12| |Awareness-Raising / Educational Performances|25| |**Stroll& Sign**:InclusiveNature &Wellbeing Sessions|19| |**Champions**: speech & language therapy led Self-
advocacy & Co-production Sessions|40| |External Easy Read Resources created|10| |External resources reviewed for accessibility|3| |**Training:**Workshops delivered|13| |½ & Full Day Training sessions delivered|8| |Volunteers / staff trained in Makaton|18| 3 **THE INCLUDE PROJECT** ## **REPORT OF THE TRUSTEES- continued FOR THE YEAR ENDED 31 MARCH 2023** ## **Beneficiaries Reached** |**Beneficiary Group**|**Total**| |---|---| |Members (with learning or communication needs)|91| |Family carers|16| |Professional carers|150+| |External participants|253| |Training recipients|135| |Audience members per annum (approximate)|2500+| |Volunteers|70| |Volunteer hours donated|600+| ## **Progress towards targets** The charity met, and in some cases, exceeded targets in all 4 key areas identified in the 5 year strategy. **‘Being at Include is like getting a whole room of people to accept my disability all at once, all over the world.’** _Joss, Choir Member_ ## **1. Run Inclusive Learning Activities which reduce isolation and develop confidence & skills** - Increase membership reach by 25% - Scale service delivery: Include Choir & Stroll & Sign - Set up a second Include Choir and maintained dual delivery so remote, vulnerable or otherwise isolated members could join online - Delivered over 120 inclusive music sessions, performances and workshops, teaching skills and giving voice to people with learning disabilities and autism - Recruited 45 new members - Delivered services for young people with additional needs in schools - Doubled our nature and wellbeing services, providing exercise and friendship, as well as communication skills development **‘I am part of the decision-making and that makes me feel Included.’** _Sarah, Champion & Choir Rep_ ## **2. Empower people with learning disabilities and autism through self- advocacy and co-production** - Ran weekly Champions groups in which members: - explore complex topics, learn about their rights and develop teamwork and communication skills - co-design training and shareable Easy Read resources for all - review accessibility of information produced by local & national external organisations (e.g. RCSLT) - Employed new Speech & Language Therapist to develop new visual resources - Recruited 4 new supported volunteers 4 **THE INCLUDE PROJECT** ## **REPORT OF THE TRUSTEES- continued FOR THE YEAR ENDED 31 MARCH 2023** **‘Incredibly informative and thought-provoking. I will be disseminating what I learned to the teams.’** _Lindsay: Manager: Mole Valley District Council_ ## **3. Develop & Deliver Training & learning opportunities** - Developed 3 new training packages - Delivered a range of accredited and co-designed training for over 200 people in health & social care, voluntary sector, education & community groups - Designed 4 new interactive workshops for young people in schools, colleges and third sector groups - Developed training for supported volunteers and increased numbers of volunteers with communication needs from outside our membership **94% of participants reported a better understanding of inclusive communication needs after attending an Include.org workshop.** ## **4. Raise Awareness of Inclusive Communication Needs** - 100% of workshop - Increased social media presence & engagement - Co-created online resources - Worked with key community partners (e.g. local council, the Mayor’s Office) to help spread our message - Delivered successful online fundraising campaign which significantly increased social media engagement for the following quarter - Worked alongside network partners, including Surrey Disabled Coalition, Reigate and Banstead Borough Council, Volunteer Action Reigate and Banstead and the Surrey Lieutenancy to ensure that inclusive communication needs were considered and supported in events and services 5 **THE INCLUDE PROJECT** ## **REPORT OF THE TRUSTEES- continued FOR THE YEAR ENDED 31 MARCH 2023** ## **Awards** It was wonderful to see the work and impact of the charity recognised in a number of local and national Awards once again this year: - **The Queens Award for Voluntary Service (May 2022)** _‘The MBE for Voluntary Groups’_ - **Royal College of Speech & Language Therapists Giving Voice Award (Sept 2022)** - **BBC Radio Surrey: Make a Difference Award (September 2022)** for groups _‘who create real change by breaking down barriers and bringing together people from different walks of life’_ . - **Finalist:** the Smiley Charity Film Awards **(March 2023)** - **Mayor of Reigate & Banstead Volunteer Awards: Team of the Year - The Include Choir Reps (June 2022)** 6 ## **THE INCLUDE PROJECT** ## **REPORT OF THE TRUSTEES- continued FOR THE YEAR ENDED 31 MARCH 2023** ## **Partnership working** In addition to formal awards and local partnership working, Include.org is also proud to have contributed to a number of national projects, within the capacity of expert in the field of inclusive communication, as follows: - UK partner - **ERASMUS Project** to improve inclusion in online learning IDEAL Outputs - IDEAL Digital - Steering group member and Charity Partner for **CardMedic** App - Contributor: **Online Mental Capacity Learning Resources** at **Manchester Metropolitan University Virtual Learning Community** - Reviewer: **Royal College of Speech & Language Therapists** / **Association of Speech & Language Therapists in Independent Practice** : accessible joint response to the Department of Education SEND Green Paper Locally too, the charity worked in partnership with multiple organisations, including local care providers Active Prospects and The Grange and with Reigate and Banstead Borough Council, providing training and other opportunities. Include.org was delighted to be selected as **Reigate & Banstead Mayor’s Charity 2022-23** which raised significant funds and raised the charity’s profile considerably within the local council and community. ## **IMPACT** We measure the impact of our services upon people with communication needs and those around them, through a Theory of Change model which evaluates performance against 3 key strands. These three strands of Inclusion, Communication and Empowerment are further subdivided into the areas where we aim to make the biggest impact: 7 ## **THE INCLUDE PROJECT** ## **REPORT OF THE TRUSTEES- continued FOR THE YEAR ENDED 31 MARCH 2023** In addition to outcome measurements conducted for all training and performances, members and other stakeholders provide regular informal feedback, case studies and topic specific feedback. Ona more structured basis, staff provide clinical observation measures, reviews of progress towards personal goals and the Annual Impact Review. Members are asked if they agreed, partially agreed or disagreed with the following statements, in line with an abbreviated version of our theory of change model. The results below are hugely encouraging and remain in line with previous year’s feedback. They also help us to identify areas of priority focus, in developing people’s understanding of inclusive communication and providing more opportunities to be involved in decision making at all levels of the organisation. |**Key Impact Areas**|**Key Impact Areas**|**Area of Gain**|**Statement**|**%**
**agree**|







| |---|---|---|---|---|---| |||Mental Health &
Wellbeing|Include.orgmakesmefeel happy|**98**|| |||Community
Engagement|Include.orghelpsmefeelpartofa community|**95**|| |||Reducing
Loneliness|I have met new people or made new friends at
Include.org|**90**|| |**Inclusion**|||||| |||Increased
Understanding|I havelearnednew things at Include.org|**93**|| |||NewSkills|I havelearned skills at Include.org|**95**|| |||
New Knowledge|Include.org helps me understand what inclusive
communication is|**88**|| |**Communication**|||||| |||Knowledge of
rights|Include.org helps people see that inclusive
communication is aright/important|**98**|| |||Confidence|Include.org helps me feel more confident (about
communicating)|**92**|| ||**Empowerment**|Decision-making|I helpto make decisions at Include.org|**86**|| ||||||| ||||||| The charity acknowledges the ongoing challenges of gathering feedback from beneficiaries who are non-verbal or have limited receptive language and literacy skills, and will continue to work to develop holistic and creative measures to ensure that all services are co-produced with as many members as possible and all voices heard. 8 **THE INCLUDE PROJECT** ## **REPORT OF THE TRUSTEES- continued FOR THE YEAR ENDED 31 MARCH 2023** ## **FINANCIAL REVIEW** ## **Financial position** The charity's financial position is reviewed annually at the trustees' meeting held to approve the year end accounts. For the year ended 31 March 2023, the charity's total income was £109,078. Although this appears to represent a reduction in income from the previous year, this is not actually the case as the previous year’s accounts included £43,500 of funds restricted for projects commencing in 2022-23, but which were received before the end of the previous financial year. ## **Principal funding sources** As in previous years, a proportion of funding was received from Trusts and Foundations, with grateful thanks to the Garfield Weston Foundation, Russel Kin Foundation and Shanly Foundation, the Community Foundation for Surrey and Gatwick Airport Community Trust, as well as the National Lottery, Royal Mencap and Arnold Clark. Grant funding was also received from both Borough and County Councils. The charity is also immensely grateful to the Mayor of Reigate and Banstead for selecting Include to be his chosen charity for the year, which raised significant funds, as well as increasing the profile of Include. This year, funding was also received as part of contracted work with external organisations, namely the continuation of the Erasmus project and a new contract to deliver work around Reasonable Adjustments for Guys and St Thomas’s NHS Trust. The charity significantly increased the community fundraising target and was able to raise over £23,000 through participation in Run Reigate sporting event and The Big Give Challenge online fundraiser. The remaining income was generated from small non restricted grants, membership fees and income earned from outreach and training work (both of which increased following temporary cessation of income during covid (restarted in 2022). The total also includes the gift aid claim submitted for all applicable donations this year. ## **Expenditure** Total expenditure for the year was £106,984. This year-on-year increase in expenditure primarily reflects increased staffing costs, particularly in light of the expansion of the speech and language therapy team, as well as an increase in the number of services delivered. We have been able to maintain the increased size, service delivery and impact of the charity thanks to the increased generosity and breadth of our supporters. We are committed to attracting the highest calibre of staff, to make the greatest impact for our beneficiaries and therefore pay contracted staff in accordance with fair pay structures. ## **Reserves** The charity has relatively few specific long-term commitments but the Trustees are mindful of the need to designate a proportion of the unrestricted reserves, alongside funds restricted for the purpose, to ensure that the charity meets its increased staffing, resource and overhead costs. This will allow us to run current and planned activities for up to 6 months (3 months full operational costs and 3 months reduced operations), In the event that no further funds are forthcoming. 9 ## **THE INCLUDE PROJECT** ## **REPORT OF THE TRUSTEES- continued FOR THE YEAR ENDED 31 MARCH 2023** Total reserves at the end of the year consisted of £52,987 in unrestricted funds and £40,326 in restricted funds. The unrestricted funds within the accounts include funds raised by the Big Give Challenge, which in future will be recorded as restricted funds up to the target amount, as per their guidelines. Of the unrestricted funds, the Trustees recommend that £42,719 are designated to cover the charity’s running costs as per the reserves policy and note 10 of the accounts. This reserves policy takes into account the need for financial stability and sustinability, enabling us to meet beneficiary need, provide sufficient resources and meet long-term strategic goals. The Trustees do not currently have any concerns about the charity continuing as a going concern ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is registered as a Charitable Incorporated Organisation, controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **Recruitment and appointment of new trustees** The charity is required to have a minimum of 4 trustees and as at 31st March 2023 it had 7 trustees. The trustees are constantly reviewing their skills set and representation; when needed, we seek new trustees through local and national volunteer agencies, social media and through personal contacts. Our current priority is to become a more inclusive Board, by significantly increasing representation of people from minority groups on the board, including people with disabilities and lived experience. The charity is actively liaising with community partners to achieve this goal. Potential new trustees meet with the board, provide references and subject to satisfactory interview and accepting the responsibilities required by the Charity Commission, will be co-opted on to the board; the appointment is ratified at the AGM. ## **Staffing** The Founder & CEO, Alix Lewer, worked in the NHS for over 15 years as both a speech and language therapist and Safeguarding Adults Lead – bringing a range of relevant skills. She was presented with the Royal College of Speech & Language Therapists’ Giving Voice Award in 2019 for a ‘ _tireless commitment to highlighting inclusive communication’_ and is supported by an excellent part-time team of contracted staff and session leads. In 2022, The Include Project significantly increased its staffing capacity and recruited 2 part time speech and language therapists, enabling the charity to increase its clinical impact and service development. In addition, new session leads were recruited to the Stroll and Sign and Epsom Include Choir projects. The core staff team remains stable but all part time roles have required an increased number of hours across the week in order to manage the great number of services and beneficiaries. The organisation has over 50 volunteers, who receive inclusive communication and mandatory training and who remain integral to the smooth running of services. 10 **THE INCLUDE PROJECT** ## **REPORT OF THE TRUSTEES- continued FOR THE YEAR ENDED 31 MARCH 2023** ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1177785 ## **Registered office** 37 South Mead Redhill RH1 2EL ## **Trustees** Mrs Cathy Wood - Chair (appointed 20/12/2022) Mr J Van Laer - Vice-Chair Mr N Leach - Treasurer Mrs C L Dawson Mr F Osman Mr D Hill Ms Sofia Yermo-Moore Ms Victoria Hatcher (stepped down 22/10/22) ## **Independent Examiner** Emma Reed FCCA EJK Associates 22 Nansen Road London SW11 5NT Approved by order of the board of trustees on Tuesday 19[th] December and signed on its behalf by: N Leach - Trustee 11 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE INCLUDE PROJECT** ## **Independent examiner's report to the trustees of The Include Project ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and 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. Emma Reed FCCA EJK Associates 22 Nansen Road London SW11 5NT Date: 28[th] December 2023 12 ## **THE INCLUDE PROJECT** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023** |||||31.3.23|31.3.22| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total|Total| |||funds|funds|funds|funds| ||Notes|
£|£|£|£| |**INCOME AND ENDOWMENTS FROM**|||||| |Donations and legacies||56,575|39,114|95,689|126,044| |**Charitable activities**|||||| |Performance & outreach fees||7,648|-|7,648|663| |Membership fees||5,100|-|5,100
|3,362| |Other trading activities|2|641|-|641|180| |**Total**||69,964|39,114|109,078|130,249| |**EXPENDITURE ON**|||||| |Raising funds||7,818|32|7,850|8,284| |**Charitable activities**|||||| |Performance & outreach costs||36,744|48,790|85,534|65,524| |Support costs||6,569|5,142|11,711|10,917| |Governance costs||1,683|206|1,889|2,397| |**Total**||52,814|54,170|106,984|87,122| |**NET INCOME/(EXPENDITURE)**||17,150|(15,056)|2,094|43,127| |**RECONCILIATION OF FUNDS**|||||| |**Total funds brought forward**||35,837|55,382|91,219|48,092| |**TOTAL FUNDS CARRIED FORWARD**||52,987|40,326|93,313|91,219| The notes form part of these financial statements 13 ## **THE INCLUDE PROJECT** ## **BALANCE SHEET 31 MARCH 2023** |||||31.3.23|31.3.22| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total|Total| |||funds|funds|funds|funds| ||Notes|
£|£|£|£| |**FIXED ASSETS**|||||| |Tangible assets|6|790|-|790|2,514| |**CURRENT ASSETS**|||||| |Stocks|7|878|-|878|1,047| |Debtors|8|1,263|10,160|11,423|1,809| |Cash at bank and in hand||55,321|42,487|97,808|98,764| |||57,462|52,647|110,109|101,620| |**CREDITORS**|||||| |Amounts falling due within one year|9|(5,265)|(12,321)|(17,586)|(12,915)| |**NET CURRENT ASSETS**||52,197|40,326|92,523|88,705| |**TOTAL ASSETS LESS CURRENT LIABILITIES**||52,987|40,326|93,313|91,219| |**NET ASSETS**||52,987|40,326|93,313|91,219| |**FUNDS**|10||||| |Unrestricted funds||||52,987|35,837| |Restricted funds||||40,326|55,382| |**TOTAL FUNDS**||||93,313|91,219| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements continued... 14 **THE INCLUDE PROJECT** ## **BALANCE SHEET - continued 31 MARCH 2023** These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 19[th] December 2023 and were signed on its behalf by: N Leach - Trustee 15 **THE INCLUDE PROJECT** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery - 33.33% on cost Computer equipment - 33.33% on cost ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. continued... 16 ## **THE INCLUDE PROJECT** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **2. OTHER TRADING ACTIVITIES** |**OTHER TRADING ACTIVITIES**||| |---|---|---| ||31.3.23|31.3.22| ||£|£| |Merchandise|566|180| |Fund raising events|75|-| ||641|180| |**NET INCOME/(EXPENDITURE)**||| |Net income/(expenditure) is stated after charging/(crediting):||| ||31.3.23|31.3.22| ||£|£| |Depreciation - owned assets|1,951|1,904| |Deficit on disposal of fixed assets|-|24| ## **3. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES – 2022** ||Unrestricted|Restricted|Total| |---|---|---|---| ||funds|funds|funds| ||£|£|£| |**INCOME AND ENDOWMENTS FROM**|||| |Donations and legacies|37,973|88,071|126,044| |**Charitable activities**|||| |Performance & outreach fees|663|-|663| |Membership fees|3,362|-|3,362| |Other trading activities|180|-|180| |**Total**|42,178|88,071|130,249| |**EXPENDITURE ON**|||| |Raising funds|8,284|-|8,284| |**Charitable activities**|||| |Performance & outreach costs|33,778|31,746|65,524| |Support costs|4,916|6001|10,917| |Governance costs|1,665|732|2,397| |**Total**|48,643|38,479|87,122| |**NET INCOME**|(6,465)|49,592|43,127| |**Net movement in funds**|(6,465)|49,592|43,127| continued... 17 ## **THE INCLUDE PROJECT** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** |||Unrestricted|
Restricted|Total| |---|---|---|---|---| |||funds|funds|funds| |||£|£|£| ||**RECONCILIATION OF FUNDS**|||| ||**Total funds brought forward**|42,302|5,790|48,092| ||**TOTAL FUNDS CARRIED FORWARD**|35,837|55,382|91,219| |**6.**|**TANGIBLE FIXED ASSETS**|||| |||Plant and|Computer|| |||machinery|equipment|Totals| |||£|£|£| ||**COST**|||| ||At 1 April 2022|2,583|5,035|7,618| ||Additions|227|-|227| ||At 31 March 2023|2,810|5,035|7,845| ||**DEPRECIATION**|||| ||At 1 April 2022|1,670|3,434|5,104| ||Charge for year|594|1,357|1,951| ||Eliminated on disposal|-|-|-| ||At 31 March 2023|2,264|4,791|7,055| ||**NET BOOK VALUE**|||| ||At 31 March 2023|546|244|790| ||At 31 March 2022|913|1,601|2,514| |**7.**|**STOCKS**|||| ||||31.3.23|31.3.22| ||||£|£| ||Stocks||878|1,047| continued... 18 ## **THE INCLUDE PROJECT** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** |**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.3.23
£
Trade debtors
10,819
Prepayments
604
11,423
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.3.23
£
Trade creditors
17,186
Accrued expenses
400
17,586
**10.**
**MOVEMENT IN FUNDS**
Net
Transfers
movement
between
At 1.4.22
in funds
funds
£
£
£
**Unrestricted funds**
General fund
34,337
18,650
(42,719)
Redhill Round Table 2022
1,500
(1,500)
-
Designated reserves
-
-
42,719
35,837
17,150
-
**Restricted funds**
Mencap - Let’s get Digital
688
(688)
-
Community Foundation for Surrey
2022
1,685
(1,685)
-
Surrey County Council
40,000
(20,527)
-
Surrey County Council - Nature
Connectedness
3,750
(3,750)
-
National Lottery 2021
152
(152)
-
Erasmus Ideal
8,156
(8,156)
-
Community Foundation for Surrey -
Core
951
(951)
-
Russell Kin Trust
-
508
-
National Lottery 2022
-
6,235
-
Healthwatch Surrey
-
1,500
-
Guy’s & St Thomas’
-
10,000
-
Reigate & Banstead Borough
Council 2022
-
2,610
-
55,382
(15,056)
-
**TOTAL FUNDS**
91,219
2,094
-|31.3.22
£
937
872
1,809
31.3.22
£
12,915
-
12,915
At
31.3.23
£
10,268
-
42,719
52,987
-
-
19,473
-
-
-
-
508
6,235
1,500
10,000
2,610
40,326
93,313| |---|---| 19 continued... ## **THE INCLUDE PROJECT** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **10. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|54,964|(36,314)|18,650| |Garfield Weston Foundation|15,000|(15,000)|-| |Redhill Round Table 2022|-|(1,500)|(1,500)| ||69,964|(52,814)|17,150| |**Restricted funds**|||| |Surrey County Council|1,457|(1,457)|-| |Shanly Foundation|3,000|(3,000)|-| |National Lottery 2022|10,000|(3,765)|6,235| |Mencap - Let’s get Digital|-|(688)|(688)| |Guys & St Thomas’|10,000|-|10,000| |Healthwatch Surrey|1,500|-|1,500| |Reigate & Banstead Borough Council|5,000|(2,390)|2,610| |National Lottery 2021|-|(152)|(152)| |Erasmus Ideal|-|(8,156)|(8,156)| |Russell Kin Trust|8,157|(7,649)|508| |Community Foundation for Surrey - Core|-|(951)|(951)| |Community Foundation for Surrey 2022|-|(1,685)|(1,685)| |Surrey County Council – Better Care Fund|-|(20,527)|(20,527)| |Surrey County Council - Nature Connectedness|-|(3,750)|(3,750)| ||39,114|(54,170)|(15,056)| |**TOTAL FUNDS**|109,078|(106,984)|2,094| 20 continued... ## **THE INCLUDE PROJECT** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **10. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |Net
Transfers
movement
between
At 1.4.21
in funds
funds

£
£
£
**Unrestricted funds**
General fund
11,962
(7,965)
30,340
Redhill Round Table 2022
-
1,500
-
Designated reserves
30,340
-
(30,340)
42,302
(6,465)
-
**Restricted funds**
Peoples Health Trust
3,326
(3,326)
-
Community Foundation for Surrey
2021
2,257
(2,257)
-
Mencap - Let’s get Digital
-
688
-
Community Foundation for Surrey
-
1,685
-
Surrey County Council – Better Care
Fund
-
40,000
-
Surrey County Council - Nature
Connectedness
-
3,750
-
National Lottery 2021
-
152
-
Erasmus Ideal
-
8,156
-
Community Foundation for Surrey –
Core
-
951
-
Reigate & Banstead Small Grant
207
(207)
-
5,790
49,592
-
**TOTAL FUNDS**
48,092
43,127
-|At
31.3.22
£
34,337
1,500
-
35,837
-
-
688
1,685
40,000
3,750
152
8,156
951
-
55,382| |---|---| ||91,219| continued... 21 ## **THE INCLUDE PROJECT** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|36,878|(44,843)|(7,965)| |East Surrey Mencap - Let’s get Digital|2,800|(2,800)|-| |Arnold Clark Community Fund|1,000|(1,000)|-| |Redhill Hill Round Table 2022|1,500|-|1,500| ||42,178|(48,643)|(6,465)| |**Restricted funds**|||| |Peoples Health Trust|-|(3,326)|(3,326)| |Community Foundation for Surrey 2021|-|(2,257)|(2,257)| |Reigate & Banstead Small Grant 2021|-|(207)|(207)| |Mencap - Let’s get Digital|6,500|(5,812)|688| |Gatwick Airport Community Trust|2,400|(2,400)|-| |Reigate & Banstead Small Business Grant 2022|2,000|(2,000)|-| |National Lottery 2021|10,000|(9,848)|152| |Erasmus Ideal|11,421|(3,265)|8,156| |Reigate & Banstead Council|2,000|(2,000)|-| |Community Foundation for Surrey – Core|5,000|(4,049)|951| |Community Foundation for Surrey 2022|5,000|(3,315)|1,685| |Surrey County Council – Better Care Fund|40,000|-|40,000| |Surrey County Council - Nature Connectedness|3,750|-|3,750| ||88,071|(38,479)|49,592| |**TOTAL FUNDS**|130,249|(87,122)|43,127| continued... 22 ## **THE INCLUDE PROJECT** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **10. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |Net
Transfers
movement
between
At 1.4.21
in funds
funds
£
£
£
**Unrestricted funds**
General fund
11,962
10,685
(12,379)
Designated reserves
30,340
-
12,739
42,302
10,685
-
**Restricted funds**
Peoples Health Trust
3,326
(3,326)
-
Community Foundation for Surrey
2021
2,257
(2,257)
-
Reigate & Banstead Small Grant
2021
207
(207)
-
Surrey County Council – Better
Care Fund
-
19,473
-
National Lottery 2022
-
6,235
-
Healthwatch Surrey
-
1,500
-
Reigate & Banstead Borough
Council 2022
2,610
-
Russell Kin Trust
508
-
Guys & St Thomas’
10,000
-
5,790
34,536
-
**TOTAL FUNDS**
48,092
45,221
-|At
31.3.23
£
10,268
42,719
52,987
-
-
-
19,473
6,235
1,500
2,610
508
10,000
40,326
93,313| |---|---| continued... 23 ## **THE INCLUDE PROJECT** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **10. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Garfield Weston Foundation
East Surrey Mencap - Let’s get Digital
Arnold Clark Community Fund
Redhill Round Table 2022
**Restricted funds**
Peoples Health Trust
Community Foundation for Surrey 2021
Reigate & Banstead Small Grant 2021
Surrey County Council
Shaley Foundation
National Lottery 2022
Mencap - Let’s get Digital
Gatwick Airport Community Trust
National Lottery 2021
Reigate & Banstead Small Grant 2022
Erasmus Ideal
Reigate & Banstead Council
Community Foundation for Surrey - 2022
Surrey County Council – Better Care Fund
Community Foundation for Surrey – Core
Surrey County Council - Nature Connectedness
Guys & St Thomas’
Healthwatch Surrey
Reigate & Banstead Borough Council
Russell Kin Trust
**TOTAL FUNDS**|Incoming
resources
£
91,842
15,000
2,800
1,000
1,500
112,142
-
-
-
1,457
3,000
10,000
6,500
2,400
10,000
2,000
11,421
2,000
5,000
40,000
5,000
3,750
10,000
1,500
5,000
8,157
127,185
240,327|Resources Movement
expended
in funds
£
£
(81,157)
10,685
(15,000)
-
(2,800)
-
(1,000)
-
(1,500)
-
(101,457)
10,685
(3,326)
(3,326)
(2,257)
(2,257)
(207)
(207)
(1,457)
-
(3,000)
-
(3,765)
6,235
(6,500)
-
(2,400)
-
(10,000)
-
(2,000)
-
(11,421)
-
(2,000)
-
(5,000)
-
(20,527)
19,473
(5,000)
-
(3,750)
-
-
10,000
-
1,500
(2,390)
2,610
(7,649)
508
(92,649)
34,536
(195,105)
45,221| |---|---|---| ## **11. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2023. 24 ## **THE INCLUDE PROJECT** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023** ||31.3.23|31.3.22| |---|---|---| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|40,575|36,973| |Grants|55,114|89,071| ||95,689|126,044| |**Other trading activities**||| |Merchandise|566|180| |Fund raising events|75|-| ||641|180| |**Charitable activities**||| |Performance & outreach fees|7,648|663| |Membership fees|5,100|3,362| |**Total incoming resources**|109,078|130,249| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Wages|6,600|8,075| |**Other trading activities**||| |Opening merchandise stock|1,047|605| |Merchandise costs|951|651| |Closing merchandise stock|(878)|(1,047)| |Fundraising costs|130|-| ||1,250|209| |**Charitable activities**||| |Wages|83,285|64,252| |Music equipment|522|344| |Training Resources|723|-| |Communication resources & licences|1,004|928| ||85,534|65,524| |**Support costs**||| |**Management**||| |Rent|2,345|403| |Insurance|173|155| |Telephone|45|59| |Postage and stationery|297|394| |Carried forward|2,860|1,011| This page does not form part of the statutory financial statements continued... 25 ## **THE INCLUDE PROJECT** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023** ||31.3.23|31.3.22| |---|---|---| ||£|£| |**Management**||| |Brought forward|2,860|1,011| |Advertising|1,627|886| |Sundries|(22)|28| |Travel & catering costs|637|437| |Repairs & renewals|518|178| |Computer expenses|2,235|3,024| |Staff training|828|3,235| |Subscriptions|145|140| |Recruitment costs|693|50| |Plant and machinery|595|645| |Computer equipment|1,356|1,259| |Volunteer costs|239|-| |Loss on sale of tangible fixed assets|-|24| ||11,711|10,917| |**Governance costs**||| |Accountancy fees|1,440|1,440| |Professional fees|276|957| |Bank charges|173|-| ||1,889|2,397| |Total resources expended|106,984|87,122| |**Net income**|2,094|43,127| This page does not form part of the statutory financial statements 26