``` REGISTERED CHARITY NUMBER: 1177809 ``` ``` Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 April 2021 ``` ``` for ETHOS-Extending the hand of support ``` ``` RDP Accountants Devon Suite Dencora Business Centre 36 White House Road Ipswich Suffolk IP1 5LT ``` ``` ETHOS-Extending the hand of support ``` ## `Contents of the Financial Statements for the Year Ended 30 April 2021` |||`Page`|| |---|---|---|---| |`Report of the Trustees`||`1`|| |`Statement of Financial Activities`||`2`|| |`Balance Sheet`||`3`|| |`Notes to the Financial Statements`|`4`|`t`|`8`| |||`o`|| |`Detailed Statement of Financial Activities`|||| |||`9`|| ``` ETHOS-Extending the hand of support ``` ``` Report of the Trustees ``` ``` for the Year Ended 30 April 2021 ``` ``` The trustees present their report with the financial statements of the charity for the year ended 30 April 2021. The trustees have adopted the provisions of 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). ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document`** ``` The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ``` ## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1177809`** ## **`Principal address`** ``` 12 Mantella Drive ``` ``` Tupsley Herefordshire NN6 7GA ``` ## **`Trustees`** ``` M D Drury Mrs T L Lasky Ms N A Coleman M C Groves Approved by order of the board of trustees on ............................................. and signed on its behalf by: ``` ``` .............................. M D Drury - Trustee ``` ``` Page 1 ``` ``` ETHOS-Extending the hand of support ``` ``` Statement of Financial Activities for the Year Ended 30 April 2021 ``` |`30.4.21`
`Unrestricted Restricted Total`
`fund`
`funds`
`funds`
`Notes`
`£`
`£`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`18,834`
`-`
`18,834`
**`Charitable activities`**
`Grants Received`
`23,290`
`65,861`
`89,151`
`Other trading activities`
`2`
`13,962`
`-`
`13,962`
**`Total`**
`56,086`
`65,861`
`121,947`
**`EXPENDITURE ON`**
`Raising funds`
`335`
`-`
`335`
**`Charitable activities`**
`Grants to institutions`
`-`
`-`
`-`
`Grants to individuals`
`-`
`-`
`-`
`Charitable Activities`
`21,953`
`21,611`
`43,564`
`Other`
`20,617`
`42,000`
`62,617`
**`Total`**
`42,905`
`63,611`
`106,516`
**`NET INCOME`**
`13,181`
`2,250`
`15,431`
**`RECONCILIATION OF FUNDS`**
**`Total funds brought forward`**
`1,750`
`-`
`1,750`
**`TOTAL FUNDS CARRIED FORWARD`**
`14,931`
`2,250`
`17,181`|`30.4.20`
`Total`
`funds`
`£`
`4,349`
`250`
`135`
`4,734`
`1,254`
`2,488`
`169`
`-`
`-`
`3,911`
`823`
`927`
`1,750`| |---|---| ``` The notes form part of these financial statements ``` ``` Page 2 ``` ``` ETHOS-Extending the hand of support ``` ## `Balance Sheet` ## `30 April 2021` ||||||`30.4.21`|
`30.4.20`| |---|---|---|---|---|---|---| |||`Unrestricted`|`Restricted`||
`Total`|
`Total`| |||`fund`|`funds`||`funds`|
`funds`| ||`Notes`|
`£`|`£`||`£`|`£`| |**`FIXED ASSETS`**||||||| |`Tangible assets`|`5`|`1,108`||`-`|`1,108`|`-`| |**`CURRENT ASSETS`**||||||| |`Debtors`|`6`|`210`||`-`|`210`|`-`| |`Cash at bank`||`29,702`|`2,250`||`31,952`|`1,750`| |||`29,912`|`2,250`||`32,162`|`1,750`| |**`CREDITORS`**||||||| |`Amounts falling due within one year`||||||| ||`7`|`(16,089)`||`-`|`(16,089)`|`-`| |**`NET CURRENT ASSETS`**||`13,823`|`2,250`||`16,073`|`1,750`| |**`TOTAL ASSETS LESS CURRENT`**||||||| |**`LIABILITIES`**||`14,931`|`2,250`||`17,181`|`1,750`| |**`NET ASSETS`**||`14,931`|`2,250`||`17,181`|`1,750`| |**`FUNDS`**|`8`|||||| |`Unrestricted funds`|||||`14,931`|`1,750`| |`Restricted funds`|||||`2,250`|`-`| |**`TOTAL FUNDS`**|||||`17,181`|`1,750`| ``` The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ``` ``` ............................................. M C Groves - Trustee ``` ``` ............................................. M D Drury - Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 3 ``` ``` ETHOS-Extending the hand of support ``` ``` Notes to the Financial Statements ``` ``` for the Year Ended 30 April 2021 ``` ## **`1. ACCOUNTING POLICIES`** ## **`Basis of preparing the financial statements`** ``` The financial statements of the charity, 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 Charities Act 2011. 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. ``` ``` Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ``` ## **`Tangible fixed assets`** ``` Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ``` ## **`Taxation`** ``` The charity is exempt from 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. ``` ## **`Hire purchase and leasing commitments`** ``` Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. ``` ## **`Pension costs and other post-retirement benefits`** ``` The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ``` ``` continued... ``` ``` Page 4 ``` ``` ETHOS-Extending the hand of support ``` ``` Notes to the Financial Statements - continued ``` ``` for the Year Ended 30 April 2021 ``` ## **`2. OTHER TRADING ACTIVITIES`** |**`OTHER TRADING ACTIVITIES`**||| |---|---|---| ||`30.4.21`|
`30.4.20`| ||`£`|`£`| |`Shop income`|`4,266`|`135`| |`Rent received`|`9,696`|`-`| ||`13,962`|`135`| |**`TRUSTEES' REMUNERATION AND BENEFITS`**||| ||`30.4.21`|
`30.4.20`| ||`£`|`£`| |`Trustees' salaries`|`12,833`|`-`| ## **`3. TRUSTEES' REMUNERATION AND BENEFITS`** ## **`Trustees' expenses`** ``` M Groves received expenses of £2,834.16 in repayment of expenses that were incurred for the refurbishment works in the year. ``` ``` M Drury received expenses of £8,567.34 in repayment of expenses that were incurred for the refurbishment works in the year. ``` ## **`4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`** ||`Unrestricted`| |---|---| ||`fund`| ||`£`| |**`INCOME AND ENDOWMENTS FROM`**|| |`Donations and legacies`|`4,349`| |**`Charitable activities`**|| |`Grants Received`|`250`| |`Other trading activities`|`135`| |**`Total`**|`4,734`| |**`EXPENDITURE ON`**|| |`Raising funds`|`1,254`| |**`Charitable activities`**|| |`Grants to institutions`|`2,488`| |`Grants to individuals`|`169`| |**`Total`**|`3,911`| |**`NET INCOME`**|`823`| |**`RECONCILIATION OF FUNDS`**|| |**`Total funds brought forward`**|`927`| |**`TOTAL FUNDS CARRIED FORWARD`**|`1,750`| ``` continued... ``` ``` Page 5 ``` ``` ETHOS-Extending the hand of support ``` ## `Notes to the Financial Statements - continued` ``` for the Year Ended 30 April 2021 ``` |**`5.`**|**`TANGIBLE FIXED ASSETS`**||||||| |---|---|---|---|---|---|---|---| |||`Fixtures`|||||| ||||`and`||`Computer`||| |||`fittings`|||`equipment`|`Totals`|| ||||`£`||`£`|`£`|| ||**`COST`**||||||| ||`Additions`||`519`||`958`|`1,477`|| ||**`DEPRECIATION`**||||||| ||`Charge for year`||`130`||`239`||`369`| ||**`NET BOOK VALUE`**||||||| ||`At 30 April 2021`||`389`||`719`|`1,108`|| ||`At 30 April 2020`|||`-`|`-`||`-`| |**`6.`**|**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**||||||| ||||||`30.4.21`|`30.4.20`|| ||||||`£`|`£`|| ||`Prepayments`||||`210`||`-`| |**`7.`**|**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**||||||| ||||||`30.4.21`|`30.4.20`|| ||||||`£`|`£`|| ||`Taxation and social security`||||`1,095`||`-`| ||`Other creditors`||||`14,994`||`-`| ||||||`16,089`||`-`| |**`8.`**|**`MOVEMENT IN FUNDS`**||||||| ||||||`Net`||| ||||||`movement`|`At`|| |||`At`|`1.5.20`||`in funds`|`30.4.21`|| ||||`£`||`£`|`£`|| ||**`Unrestricted funds`**||||||| ||`General fund`||`1,750`||`13,181`|`14,931`|| ||**`Restricted funds`**||||||| ||`National Lottery Grant`|||`-`|`2,250`|`2,250`|| ||**`TOTAL FUNDS`**||`1,750`||`15,431`|`17,181`|| ``` continued... ``` ``` Page 6 ``` ``` ETHOS-Extending the hand of support ``` ``` Notes to the Financial Statements - continued for the Year Ended 30 April 2021 ``` ## **`8. MOVEMENT IN FUNDS - continued`** ``` Net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`National Lottery Grant`
`HFC Grant`
`Connexus Housing Grant`
`Garfield Western Grant`
`Rank Foundation YY8`
`Asda Feeding Communities Grant`
`Co Op Grant`
**`TOTAL FUNDS`**
**`Comparatives for movement in funds`**
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**
`Comparative net movement in funds, included`
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming Resources Movement`
`resources`
`expended in funds`
`£`
`£`
`£`
`56,086`
`(42,905)`
`13,181`
`9,500`
`(7,250)`
`2,250`
`10,000`
`(10,000)`
`-`
`2,560`
`(2,560)`
`-`
`15,000`
`(15,000)`
`-`
`24,750`
`(24,750)`
`-`
`600`
`(600)`
`-`
`3,451`
`(3,451)`
`-`
`65,861`
`(63,611)`
`2,250`
`121,947`
`(106,516)`
`15,431`
`Net`
`movement`
`At`
`At 1.5.19`
`in funds`
`30.4.20`
`£`
`£`
`£`
`927`
`823`
`1,750`
`927`
`823`
`1,750`
`in the above are as follows:`
`Incoming Resources Movement`
`resources`
`expended in funds`
`£`
`£`
`£`
`4,734`
`(3,911)`
`823`
`4,734`
`(3,911)`
`823`| |---|---| ``` continued... ``` ``` Page 7 ``` ``` ETHOS-Extending the hand of support ``` ``` Notes to the Financial Statements - continued for the Year Ended 30 April 2021 ``` ## **`8. MOVEMENT IN FUNDS - continued`** ``` A current year 12 months and prior year 12 months combined position is as follows: ``` ||||`Net`|| |---|---|---|---|---| ||||`movement`|`At`| ||`At 1.5.19`||`in funds`|`30.4.21`| |||`£`|`£`|`£`| |**`Unrestricted funds`**||||| |`General fund`||`927`|`14,004`|`14,931`| |**`Restricted funds`**||||| |`National Lottery Grant`||`-`|`2,250`|`2,250`| |**`TOTAL FUNDS`**||`927`|`16,254`|`17,181`| ``` 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`
**`Restricted funds`**
`National Lottery Grant`
`HFC Grant`
`Connexus Housing Grant`
`Garfield Western Grant`
`Rank Foundation YY8`
`Asda Feeding Communities Grant`
`Co Op Grant`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`60,820`
`9,500`
`10,000`
`2,560`
`15,000`
`24,750`
`600`
`3,451`|`Resources`
`expended`
`£`
`(46,816)`
`(7,250)`
`(10,000)`
`(2,560)`
`(15,000)`
`(24,750)`
`(600)`
`(3,451)`|`Movement`
`in funds`
`£`
`14,004`
`2,250`
`-`
`-`
`-`
`-`
`-`
`-`
`2,250`
`16,254`| |---|---|---|---| ||`65,861`
`(63,611)`
`126,681`
`(110,427)`||| ## **`9. RELATED PARTY DISCLOSURES`** ``` Trustee M Groves received remuneration of £12,833 and a pension contribution of £81 from the charity for their management of projects during the year. ``` ``` No other trustees received any remuneration. ``` ``` M Drury made a trustee loan to the charity of £32,865 during the year, £18,470.80 has been repaid. £14,394.20 is still to be repaid. ``` ``` Page 8 ``` ``` ETHOS-Extending the hand of support ``` ``` Detailed Statement of Financial Activities for the Year Ended 30 April 2021 ``` |`Detailed Statement of Financial Activities`
`for the Year Ended 30 April 2021`||| |---|---|---| ||`30.4.21`|
`30.4.20`| ||`£`|`£`| |**`INCOME AND ENDOWMENTS`**||| |**`Donations and legacies`**||| |`Donations`|`18,834`|`4,349`| |**`Other trading activities`**||| |`Shop income`|`4,266`|`135`| |`Rent received`|`9,696`|`-`| ||`13,962`|`135`| |**`Charitable activities`**||| |`Grants`|`89,151`|`250`| |**`Total incoming resources`**|`121,947`|`4,734`| |**`EXPENDITURE`**||| |**`Raising donations and legacies`**||| |`Cost of raising funds`|`-`|`1,254`| |**`Other trading activities`**||| |`Purchases`|`335`|`-`| |**`Charitable activities`**||| |`Trustees' salaries`|`12,833`|`-`| |`Wages`|`2,226`|`-`| |`Trustee pension`|`81`|`-`| |`Hire of plant and machinery`|`967`|`-`| |`Insurance`|`649`|`-`| |`Telephone`|`587`|`-`| |`Postage and stationery`|`39`|`-`| |`Sundries`|`133`|`-`| |`Food larder`|`6,726`|`-`| |`Cleaning`|`3,130`|`-`| |`Kitchen expenses`|`1,218`|`-`| |`Professional fees`|`250`|`-`| |`Rent and rates`|`13,682`|`-`| |`Staff training`|`74`|`-`| |`Fixtures and fittings`|`130`|`-`| |`Computer equipment`|`239`|`-`| |`Grants to institutions`|`-`|`2,488`| |`Grants to individuals`|`-`|`169`| ||`42,964`|`2,657`| |**`Other`**||| |`Building expenses`|`62,617`|`-`| |**`Support costs`**||| |**`Governance costs`**||| |`No description`|`600`|`-`| |`Total resources expended`|`106,516`|`3,911`| ``` This page does not form part of the statutory financial statements ``` ``` Page 9 ``` ``` Net income ``` ``` 15,431 ``` ``` 823 ``` ``` This page does not form part of the statutory financial statements ``` ``` Page 9 ```