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2022-03-31-accounts

Charity No. 1178538

Building Circles

TRUSTEES REPORT

and

FINANCIAL STATEMENTS

For the period ending

31 March 2022

Building Circles

TRUSTEES REPORT For the year ended 31 March 2022

1. Report of the Trustees

The trustees present their annual report and financial statements of the charity for the year ended 31st March 2022. The Financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the c�a������ constitution. The Trustees have complied with their duty to have regard to guidance issued by the Charity Commission on public benefits.

2. Reference and Administrative Details

Building Circles uses the �F���da����� Model Constitution of a Charitable Incorporated Organisation ����� only voting members are its charity trustees. The constitution was adopted on the 8 May 2018 and the conversion from an Unincorporated Trust to a Charitable Incorporated Organisation was approved by the Charity Commission on the 29 May 2018, registration number 1178538.

The O��a���a������ address is: Cranwood, Lower Washwell Lane, Painswick, GL6 6XW

3. Structure, Governance and Management

The first Trustees were appointed under the Foundation constitution on 8 May 2018. Apart from the first charity trustees, every trustee must be appointed for a term of four years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

The following Trustees served during the period ended 31 March 2022:

Frances Watson (Chair) Linda Morris (Treasurer) Craig Pumfrey Sophie Ayre Jon Minall Andy Rozwadowski

The Accounts have been independently examined by:

Ed Marsh, FCA, DChA Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Bankers to the Trust are:

Unity Trust Bank plc, 9, Brindley Place, Birmingham, B1 2HB

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Building Circles

The Trust has employed the following staff on a part-time basis during the accounting year:

Liza Narracott, CEO resigned 30[th] June 2021 Helen Kay CEO, appointed 21[st] June 2021 Katie Buck, Office Manager resigned 3[rd] June 2021 Lucy Carter, Office Manager appointed 5[th] July 2021, resigned 31[st] October 2021 Louise Worgan, Training Manager Jo Sutherst, Trainer/Administrator Amy Parry, Activities and Volunteer Coordinator resigned 31[st] October 2021 Katy Dundas, Activities and Volunteer Coordinator appointed 19[th] July 2021 Ali Carr, Activities and Volunteer Coordinator fixed term from May 2021 to October 2021 Nicky Gamble, Finance Manager appointed 4[th] January 2022

4 Objectives and Activities

The objectives of the Trust are:

The promotion of social inclusion amongst those who may have additional sensory or communication disabilities and who are socially excluded from society, or parts of society, because of their disability. To enable them to experience more fulfilling lives through such training, education and services as the Trustees deem appropriate.

The relief of those in need with learning disabilities to enable them to live safer lives through the provision of training to protect them from abuse in their communities.

4.1 Empowering socially isolated people with learning disabilities.

In achieving this objective, the Trust seeks to provide friendship and support to individuals with learning disabilities, which may be severe in nature. These individuals, known as our focus people, will have been identified in conjunction with the relevant statutory agencies or referred to by their carers. Friendships are established by trained volunteers who are matched with focus people with similar interests. The friendships support valued social connections for people with learning disabilities to fully partake in community life. The major outcomes of our work are that people value and enjoy social contact with their matched volunteer and access places and activities of personal interest to them with people other than family and paid carers. As our charity has developed the number of people referred to us continues to exceed the number of volunteers that we have available. We are active members of the Gloucestershire Learning Disability Partnership Board and work closely with many other organisations, including Gloucestershire County Council, the NHS, Gloucestershire Constabulary, GlosCol, Inclusion Gloucestershire, the University of Gloucestershire, Gloucestershire Social Services, and many local disability charities.

We also run two gardening projects, one in Quedgeley and one in Prestbury, where focus people can plant, and harvest vegetables grown in raised beds in community allotments.

4.2 Enabling people with learning disabilities in Gloucestershire to lead safer lives.

In 2015, people with learning disabilities informed Building Circles that one of the factors contributing to their isolation is the bullying they experience from school children on public transport and in public places. In response to this, we developed a workshop to enable children to understand the distress bullying causes. We recruited co-trainers with experience of bullying by school children to deliver training in secondary schools across Gloucestershire.

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Building Circles

In 2016, Building Circles was given the opportunity to develop and run training for all people with learning disabilities in Gloucestershire to help protect them from sexual abuse. It is delivered in ways appropriate to the understanding of the participants. Two of the tutors have learning disabilities themselves. Further training packages have now been developed.

5. Achievements and response to COVID-19

The impact of COVID-19 on people who have learning disabilities has been disproportionately severe, and this has been demonstrated by dramatically higher mortality rates than the general population (LeDeR, ONS). In line with the comprehensive COVID-19 Policy we have had to develop, the support we have been able to safely offer has been severely curtailed, whilst recognising that our mission and activity is more important now than ever before. As exclusion from the mainstream has noticeably increased amongst our participants, we asked them how they wanted us to respond. A central theme was a desire for us to ���a� in ���c��� We re-designed and increased the frequency of our newsletter, trialed a socially distanced outdoor social event and introduced a limited telephone service for matched friendships. A significant increase in referrals to our Abuse Prevention Training suggests that some people who have learning disabilities have been making unwise and potentially harmful choices around friendships during lockdown. Our training is now at capacity with a waiting list. Changes have been made to the way training is delivered with many sessions being held online, while more complex bespoke ���e to ��e� training sessions are being delivered face to face, socially distanced, in a wellventilated room.

5.1 Focus People

Building Circles is in contact with 361 people with learning disabilities through our different activities. We have 40 matched friendships as well as friendships that focus people have generated among themselves.

Contact between focus people and their volunteers has resumed in line with our COVID-19 Policy. We continue to manage a waiting list for our Befriending service, however recruiting new volunteers is proving more challenging than pre-pandemic.

5.2 Volunteers

We currently have 51 regular volunteers, most of whom are matched with focus people. The length of these friendships ranges between six months and twelve years.

5.3 Social Events

Our programme of social activities for people with learning disabilities, their carers and volunteers used to run on a two-monthly basis, attracting up to 120 people each time. While we are unable to run our large social events, we are delivering smaller, socially distanced events in line with our COVID-19 Policy. We held a small outdoor social event in Cheltenham in July and a further small event in August in Stonehouse. Four further planned events for Halloween and Christmas were cancelled due to the emergence of the Omicron Variant of COVID-19.

5.4 Hobby Workshops 2021

The weekly cookery workshop held in Quedgeley Village Hall had 20 participants. This was discontinued in March 2020 and remains on hold.

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Building Circles

Our second cookery workshop re-commenced in October 2021 at the WI Hall, Prestbury, Cheltenham, with 13 focus people attending. However, amid rising COVID-19 cases in the Cheltenham area, the decision was taken to pause this activity.

5.5 Care-to-Grow Gardening Project

The allotment in Quedgeley has been retained and maintained during the pandemic but remained closed due to staff shortages. Two volunteers have been recruited and the allotment will reopen in April 2022.

The Prestbury allotment ran until October 2021 and reopened in March 2022. It is attended by three volunteers and just seven focus people to ensure social distancing.

5.6 �S��g with C��c�e��� Kingsway, Gloucester

Considering the evidence and national guidance around the control of COVID-19 and transmission rates through adults singing, �S��� with C��c�e�� remains closed for the immediate future.

5.7 � Mental Wellbeing Moving Out of the Pa�de��c� Project

As a result of the COVID-19 pandemic, many of our focus people reported that they had struggled with their mental health as we emerged from lockdowns and restrictions began to ease. In response to this, we have designed and developed a training package to help people with learning disabilities understand how they and others may be feeling after the pandemic and the ensuing restrictions. We examine how they may have felt, how they may be feeling as restrictions have eased and to understand that others may not be feeling the same way. They may be happy or anxious about going �bac� to ����a��� In addition, we offer mindfulness exercises and techniques which they can do daily to help ease anxiety and support their mental health.

5.8 Sexual Abuse Prevention Courses and additional Training Packages

This project started in 2016 and since then over 1,500 people with learning disabilities have received training using group, one to one sessions and other training methods to meet their individual needs.

Additional training packages were also provided 1n 2019/2020 to meet the needs expressed by people with learning disabilities and service providers. These included:

In 2020/2021 the following training packages were added to our offering:

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Building Circles

We resumed face to face training in March 2022 and are now offering a combination of online and face to face training to meet the needs of the people we are training.

5.9 Sex Education

While providing training on sexual abuse prevention it became obvious to the trainers that many people with learning disabilities have little understanding of sex and how their bodies work. A grant from the National Lottery in 2019 enabled Building Circles to set up basic sex education workshops, and to develop additional courses as the need became apparent. 120 people received sex education training before March 2020. All training then stopped due to the impact of COVID-19. It has been difficult to deliver this training online due to the nature of the content, however this training has now resumed, and we are once again offering face to face training. Despite the restrictions of the pandemic, we have successfully delivered training to 162 people during the past year.

6. Quality assurance

A small Quality Assurance Project team had started to work towards the PQASSO Standard before COVID-19. We reviewed and refreshed many of our Policies and Procedures against that standard. These were passed to the trustees for signing off and adoption.

In 2020 this was replaced by a new standard called Trusted Charity Status. The new standard has similar criteria to the PQASSO standard and so will enable Building Circles to apply for Trusted Charity Status. This will be commissioned once the COVID-19 situation has been fully resolved and staff resources allow.

7. Contribution of Volunteers

Our volunteers, who are matched with individuals, in general spend two to four hours per month with their focus people. Other volunteers help at events and the allotments in various capacities.

The Chair spends the equivalent of six days a month on Circles matters, the Treasurer spends the equivalent of 2 days a month supporting service delivery and financial management respectively. Additional time is required for accounts preparation. Other Trustees have supported the CEO and the Chair in various capacities to the extent of 1 day per month.

The value of this time donated by Volunteers and Trustees supports the operational costs of the charity to the value of approximately £50,000 per annum. This is lower than last year due to COVID � 19 restrictions.

8. How we measure performance

Our performance is measured by feedback from the focus people themselves either spontaneously, during discussion with more verbally able individuals, or from comments from carers speaking on behalf of the focus people. Previously we have carried out surveys of people's activity preferences at social events and this will resume in 2022.

Contact with volunteers helps us monitor how individual friendships are developing and we often hear comments that the focus people enjoy the activities they share, are happier, more relaxed, and more inclined to take an active role.

Through our contact with families and residential homes we monitor any problems or issues that arise. Family members and staff tell us that these friendships make a significant difference in the

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Building Circles

wider lives of the focus people, evidenced by increasing confidence, independence, and general wellbeing. For example, �D�� confidence has grown, and he is now volunteering in a primary �c������

The initial assessment and referral come from either a Statutory professional, support staff or a family member providing a picture of the �e������ interests and capabilities. Self-referral is also welcomed through our website, email or by phone. Referral is followed by an in-person meeting with Building Circles staff where the needs and hopes are recorded. Effective listening is an integral part of the service and in October 2021 the team received specialist training through the NHS Personalised Care Motivational Interviewing Techniques Course.

Our performance is also measured by our funders, who require regular feedback on agreed goals. We have regular meetings with Gloucestershire County Council, one of our main funders.

9. How the impact of the COVID-19 virus has affected staff, volunteers, and beneficiaries.

The impact of COVID-19 varies across our beneficiaries. Many have been slow to go out into the community while others have quickly returned to normal levels of activity. We are mindful of a recent report �T�e Lived Experience of Disabled People During the Covid 19 Pa�de��c�� from the Cabinet Off�ce�� Disability Unit states ��a���c��a��� experienced considerable loneliness resulting from physical isolation and barriers to social inclusion. COVID-19 has intensified �a���c��a���� exclusion from the �a�����ea���

In early 2022 a total of four weeks staff absence was experienced due to COVID-19 infection, reducing the capacity of our small team. In addition, this has been a period when we have lost several longstanding volunteers.

10. Implications for the charity`s operations and activities for the coming year

Building Circles twofold purpose is to promote friendship and social inclusion and to provide training to protect people with learning disabilities from abuse. Under normal circumstances both require proximity to others. Although all restrictions have now been lifted, the vulnerability of those with a learning disability to serious illness from COVID19 means the challenge to create environments in which services can be provided safely remains. To move forward as a charity, the following steps have been taken:

10.1 Reducing expenditure

To remain efficient and ensure funding directly benefits our focus people, we have introduced the following cost savings:

10.2 Ensuring Safe Contact Standards

As the pandemic has progressed, it has become obvious that we must be constantly vigilant regarding COVID-19 and be diligent in the application of preventative controls when necessary.

10.3 Training

The following actions have been taken:

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Building Circles

11. Future direction of the Organisation

The following actions are planned:

12. Financial Review

12.1 Financial results

The financial statements have been prepared in accordance with Note 1 to the Accounts.

The income from donations this year was £5,758, which is significantly lower than last year (£9,540 in 2020/21). The total of general grants of £34,885 plus charitable grants of £38,768 (£73,653 compare reasonably well with the total of £85,348 last year, given the impact of COVID-19. The split across the two categories is due to two COVD-19 related grants which were given without specified delivery requirements whereas historically grants from those funders had detailed outcome measures. Reliance on the Coronavirus Job Support Grant petered out as staff returned to working in the late spring after restrictions eased. Operational costs reduced slightly to £126,112 (£128,258 in 2020/21). As a result of the excess of expenditure over income, the reserves reduced to £126,979 from £173,597 in 2020/21. A five-year funding strategy has been developed to create a more secure mixture of funding sources to bring funding and expenditure more into balance. It is anticipated that general fundraising will continue to be a challenge due to the cost-of-living crisis and the war in Ukraine.

12.2 Post Balance sheet impact of COVID-19

The Trustees agreed to report the impact of COVID-19 as a Significant Incident to the Charities Commission in 2019/20 due to the scale of the expected impact on the c�a������ operations. This arose

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Building Circles

from the G��e���e���� announcement on Isolation rules on 16 March 2020. Although all activities ceased during 2020/21, we were able to avoid a major impact on the Charities reserves due to the Coronavirus Job Support Scheme. Unexpectedly, we have been able to maintain the lower level of spend due to lower running costs and staff vacancies.

There are no significant post balance sheet events in the current year although the current level of inflation in the UK may impact on ongoing costs and pay in the coming accounting year.

Funds of £126,979 are carried forward into 2022/23 which is approximately 12 months running costs even if further substantive funding grants are not secured. The Trustees consider that because of the action taken to minimise ongoing operating costs during the pandemic and by improving the recurrent level of funding, the charity is a going concern. Further resumption of operations in 2022/23 is likely to increase costs but a more robust financial strategy will improve the availability of funds. Detailed budgets and financial controls have been implemented in the last year.

12.3 Unadjusted Post Balance sheet events

There are no such events in 2021/22.

12.4 Reserves Policy

The Trustees have adopted a prudent approach to ensure that the Unrestricted Funds Reserve does not fall below a minimum level required to ensure that, if circumstances changed for whatever reason, the Charity could meet its financial obligations and allow the operations of the charity to be funded for at least 2 months without drawing on any Restricted Funds.

The Trustees have agreed that, as the operating costs and staffing levels have been maintained at a consistent level and controls over staff and other costs has been improved, the minimum level of the general reserve should be maintained at £25,000 with a new maximum set at £50,000. The setting of a maximum will ensure funds are properly applied for the purpose for which they were donated. The General Reserve was £43,073 at the year-end (20/21 £41,253). There are also several restricted funds that can be applied to staffing costs, which is our biggest expense.

13. Risk Assessment

13.1 COVID-19

Although there are still risks, the impact of the COVID-19 is reducing as restrictions have ended. The charity has restarted operations on a modified basis but is vigilant for new variants and local surges in case numbers. This is particularly important due to the vulnerability of the focus group. Reliance on the Coronavirus Job Support Scheme has ceased. Restrictions and home working has had a negative impact on staff and the risk to retaining key employees remains. There is a need to rebuild funds in line with the five-year funding strategy.

13.2 Economic Risks

The UK economy has an uncertain outlook due to the emergence of high inflation levels and rising interest rates as a serious threat as we recover from the impact of COVID-19. This is particularly acute with the cost of fuel which is further exacerbated by the conflict in Ukraine. The charity will continue diversifying its sources of income so that it is not reliant on a dominant donor and more emphasis on ongoing funding is planned to cover our recurrent costs and commitments. The lower cost base may

9

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Accounts for the Year ended 31st March 2022

Building Circles

Charity Number 1178538

Building Circles Building Circles Building Circles Building Circles Building Circles Charity
Number
1178538
Statement of Financial Activities
for year ended 31 March 2022		 Statement of Financial Activities
for year ended 31 March 2021
(restated)
Income and endowments from:
(Note 2)		 Unrestricted
funds
Restricted
income
funds		 Total this
year		 Unrestricted
funds
Restricted
income
funds		 Total last
year
£ £ £ £ £ £
Donations and legacies 16,245 24,398 40,643 9,618 62,789 72,407
Charitable Activities -1,496 40,264 38,768 - 85,348 85,348
Investments 83 - 83 136 - 136
Total 14,832 64,662 79,494 9,754 148,137 157,891
Expenditure on:
(Note 3)
Raising Funds 3,487 - 3,487 - 14,486 14,486
Charitable Activities 9,525 113,100 122,625 15,318 98,454 113,772
Total
Net income / (expenditure)		 13,012 113,100 126,112 15,318 112,940 128,258
1,820 -48,438 -46,618 -5,564 35,197 29,633
Transfers between funds - - - -902 902 -
Net Movement in Funds 1,820 -48,438 -46,618 -6,466 36,099 29,633
Reconciliation of Funds
Total funds brought forward 41,253 132,344 173,597 47,719 96,245 143,964
Total funds carried forward 43,073 83,906 126,979 41,253 132,344 173,597

12

Building Grcles Acctrjnts fur the Year ended 31st March 2022 Chorty Number 1178538 bthng CirtlÈ as at 31 Mar 2021 {Res& 2022 Toi41 375 375 3/5 914 914 C45h at bknk and kn Iwbd 84 821 40.27? 40.970 132.875 132.875 130.136 In.845 ilhin one J*•r 1617 91S SS) 531 4?6 132.3M 172761 41 126.979 173 597 43.073 42 Q73 Re8tixled i1￿•m￿ 10 41.253 132.3M A.?9 126.919 41.253 1rn597 Char h)è.+ P£02Ais

Accounts for the Year ended 31st March 2022

Building Circles

Charity Number 1178538

Note 1 Accounting Policies

1.1 Basis of accounting

The Financial statements have been prepared in accordance with the historical cost convention and in accordance with the Statement of Recommended Practice (SORP) 2019: Accounting and Reporting by Charities ; the Financial Reporting Standards (FRS 102) applicable in the UK ; The Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. The accounts have been prepared to give a true and fair view . The charity is a public benefit entity.

1.2 Reporting of Grant Income and Costs related to fund raising

The 2021/22 income received as Grants specifically for the provision of services has been classified as appropriate under Charitable Activities in line with the 2019/20 accounts. The costs incurred in raising funds (predominantly bid preparation) have been seperately disclosed in the 2021/22 figures. Costs during COVID -19 were disproportionate as many donations and unrestricted grants fell significantly in both accounting years.

1.3 Preparation of the accounts on a going concern basis

The Coronavirus Job Retention Scheme was used extensively to protect the Charities resources during 2020/21 when close contact activity ws not possible.This petered out in early 2021/22 as restrictions reduced. Funds of £174k were brought forward from 2020/21 and as well as the £3k from the Coronorvirus Job Retention Scheme, new grants and donations totalling £39k were received. We have continued to operate flexibly as restrictions have allowed including online training and wider use of social media. With the healthy fundholding and a clear fundraising strategy the charity is a going concern. Many cost improvements have been made during the year and will continue into 2022/23.

1.4 Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. Investment Income; interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Other Income for 2020/21 was almost exclusively the Coronovirus Job Retention Scheme. This has been moved to Grants Received to reflect the correct comparator in 2021/22. No benefits in kind (e.g.office space) were received in 2021/22. Vol�n�ee� hel�; �he �al�e of an� �ol�n�a�� hel� �ecei�ed i� no� incl�ded in �he acco�n�� b�� i� de�c�ibed in �he �����ee�� annual report.

1.5 Fund Accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds a�e dona�ion� �hich �he dono� ha� ��ecified a�e �o be �olel� ��ed fo� �a��ic�la� a�ea� of �he T������ �o�k o� fo� ��ecific projects being undertaken by the Charity.

1.6 Expenditure Recognition, Post Balance Sheet events

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 settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.

1.7 Governance Costs

Includes costs, where incurred, of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

1.8 Tangible Fixed assets and depreciation

All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on furniture and equipment on a straight-line basis over their estimated useful life of five years from the year of acquisition.Where an asset is purchased on or close to the end of the accounting period, depreciation starts in the next accounting year.

14

Accounts for the Year ended 31st March 2022

Building Circles

Charity Number 1178538


Note 2
Analysis of income		 Notes to the a ccounts (cont) ccounts (cont) ccounts (cont) ccounts (cont)
Restated
Income Type Unrestricted
Funds
£		 Restricted
Funds
£		 £
Total This year
2021/22		 Unrestricted
Funds
£
 Restricted
Funds
£		 £
Total Last
Year 2020/21
Donations Companies and Private Charitable Foundations 7,402 27,483 34,885 - - -
Coronavirus Job Support Scheme 3,085 -3,085 - - 62,789 62,789
Donations 5,758 - 5,758 9,540 - 9,540
Gift Aid - - - 78 - 78
Total 16,245 24,398 40,643 9,618 62,789 72,407
Charitable activities Gloucestershire County Council, South
Gloucester Council and the NHS		 -1,496 40,264 38,768 - 37,264 37,264
Companies and Private Charitable Foundations - - - - 48,084 48,084
Sales - - - - - -
Total -1,496 40,264 38,768 - 85,348 85,348
Other Income FundraisingIncome - - - - - -
Total - - - - - -
Investment income Bank Interest 83 - 83 136 - 136
Total 83 - 83 136 - 136
Note 3 Analysis of expenses
Expense Type Unrestricted
Funds
£		 Restricted
Funds
£		 Total
This year
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
Last year
£
Raising Funds Fundraisingcosts(Salaries,NI,Pension) 3,487 - 3,487 - 14,486 14,486
Total 3,487 - 3,487 - 14,486 14,486
Charitable activities Salaries,NI andpension -126 99,712 99,586 9,898 87,926 97,824
Recruitment andpayroll fees 1,479 219 1,698 989 89 1,078
Volunteer and staff travel and associated costs 1,540 6,087 7,627 135 1,882 2,017
Workshopcosts 368 383 751 116 134 250
Office costs,rent,utilities,telephone, postage 234 4,505 4,739 1,648 2,800 4,448
Insurance 1,127 - 1,127 362 - 362
Printingand stationery 215 158 373 - 2,726 2,726
Publicity,marketingcosts 912 118 1,030 775 1,009 1,784
IT costs 513 1,859 2,372 669 656 1,325
Social inclusion events 220 59 279 - 1,232 1,232
Governance costs 2,582 - 2,582 252 - 252
Depreciation 461 - 461 474 - 474
Total 9,525 113,100 122,625 15,318 98,454 113,772

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Accounts for the Year ended 31st March 2022

Building Circles

Charity Number 1178538

Notes to the accounts (cont)

Note 4 Details of certain items of expenditure

4.1 Trustee Remuneration

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity in either the current or previous accounting period.

4.2 Trustee expenses

None of the trustees have claimed any expenses from the charity even though they are authorised to claim travel costs to Trustee and other authorised meetings. This applies to both accounting years.

No training fees nor related travel expenses were waived by a Trustee during either accounting year.

4.3 Fees for examination of the accounts **This year ** Last year
£ £
Inde�enden� e�amine��� fee� fo� �e�o��ing on �he acco�n�� 1020 300
Other fees (for example: advice, consultancy, accountancy services) paid to the independent
examiner or auditor		 240 Nil

Note 5 Paid employees

Note 5 Paid employees
5.1 Staff Costs **This year ** Last year
£ £
Gross wages, salaries and benefits in kind 95,521 93,889
Em�lo�e��� Na�ional In���ance co��� 2,966 2,396
Pension costs (defined contribution scheme) 1,099 1,539
Total staff costs 99,586 97,824

No employees had employee benefits in excess of £60,000 (2020/21 none). The employee benefits received by the Charity CEO, Helen Kay, for the year totalled, £27,732 (June 2021-Mar 22). The previous CEO received £35,336 in benefits in 2020/21

5.2 Average number of full-time equivalent employees in the year This year
Number		 Last year
Number
Fundraising 0.1 0.3
The parts of the charity where the employee works
Charitable Activities 3.7 3.2
Total 3.8
 3.5
Amount of pension contributions recognised as an expense £2,966 £1,539

The cost of the scheme charged is equal to the contributions payable in the reporting period. Any liability and expenses are allocated to unrestricted funds and restricted funds on the same basis as other employee-related costs unless the terms of a restriction prohibit the allocation of such costs to a restricted fund.

16

Accounts for the Year ended 31st March 2022Charity Number 1178538

Building Circles

Note 6 Tangible fixed assets

6.1 Cost or valuation

6.1 Cost or valuation
Balance brought forward
Additions
Revaluations
Disposals
Transfers		 Freehold
land &
buildings		 Other land
& buildings		 Plant,
machinery
and motor
vehicles		 Fixtures,
fittings and
equipment		 Payments
on account
and assets
under
constructio		 Total
£ £ £ £ £ £
- - - 1,901 - 1,901
- - - - - -
- - - - -
- - - - - -
- - - - - -
Balance carried forward - - - 1,901 - 1,901

6.2 Accumulated depreciation and impairment provisions

Basis
Rate		 None None None SL None
None None None 5Yrs None
Balance brought forward
Depreciation charge for
year
Impairment provisions
Revaluations
Disposals
Transfers		 - - - 1,065 - 1,065
- - - 461 - 461
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Balance carried forward - - - 1,526 - 1,526
6.3 Net book value
Brought forward - - - 836 - 836
Brought forward - - - 375 - 375

17

Accounts for the Year ended 31st March 2022Charity Number 1178538

Building Circles

Analysis of debtors
This year
Last year
This year
Last year
£
£
£
£
Prepayments and accrued income
914 698 - -
Notes to the accounts (cont)
Amounts falling due
after more than one
year
Note 7 Debtors and prepayments
Amounts falling due
within one year		 Analysis of debtors
This year
Last year
This year
Last year
£
£
£
£
Prepayments and accrued income
914 698 - -
Notes to the accounts (cont)
Amounts falling due
after more than one
year
Note 7 Debtors and prepayments
Amounts falling due
within one year		 Analysis of debtors
This year
Last year
This year
Last year
£
£
£
£
Prepayments and accrued income
914 698 - -
Notes to the accounts (cont)
Amounts falling due
after more than one
year
Note 7 Debtors and prepayments
Amounts falling due
within one year		 Analysis of debtors
This year
Last year
This year
Last year
£
£
£
£
Prepayments and accrued income
914 698 - -
Notes to the accounts (cont)
Amounts falling due
after more than one
year
Note 7 Debtors and prepayments
Amounts falling due
within one year		 Analysis of debtors
This year
Last year
This year
Last year
£
£
£
£
Prepayments and accrued income
914 698 - -
Notes to the accounts (cont)
Amounts falling due
after more than one
year
Note 7 Debtors and prepayments
Amounts falling due
within one year
Amounts falling due
within one year		 Amounts falling due
after more than one
year
This year
£		 Last year
£		 This year
£		 Last year
£
914 698 - -
Total 914 698 - -
Analysis of creditors
Other creditors
Accruals and deferred income
Note 8 Creditors and accruals
Amounts falling due
within one year		 Amounts falling due
after more than one
year
This year
£		 Last year
£		 This year
£		 Last year
£
2,152 904 - -
1,380 180 - -
Total 3,532 1,084 - -

18

Accounts for the Year ended 31st March 2022

Building Circles

Charity Number 1178538

Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont)
Note 9 Endowment and restricted income funds
9.1 Funds held
Fund Name Tupe of Fund Purpose and Restrictions
Gloucestershire CountyCouncil incl: Restricted
Fundingfor new activityinclusionproject
BuildingBetter Lives Restricted ~~Funding for management, administration and volunteer co-ordinator posts and to increase range of~~
~~services~~
Sexual Abuse Prevention Restricted Fundingfor identified salary posts and trainingcourses
Albert Hunt Restricted Fundingfor Christmas Social Event
Barchester Restricted Fundingfor allotments and workshops
Clinical CommissioningGroup Restricted Fundingfor anti bullying project
Gloucestershire CommunityFoundation Restricted Fundingfor allotment management
Gostling Restricted Fundingfor staff salaries
Grocers Restricted Fundingfor salaries and office expenses
HenrySmith Restricted Fundingfor salaries and office expenses
Leathersellers Restricted Fundingfor salaries and office expenses
Mayfield Home Trust Restricted Fundingfor salaries and office expenses
National Lottery Restricted Fundingto expand sex education training
Singwith Circles Restricted Fundingfor hall hire
South Gloucestershire Restricted Fundingfor new activityinclusionproject
ThrivingCommunities Restricted Fundingfor Volunteer co-ordinator salary, alotment and workshops
Woodward Trust Restricted Fundingfor sexual abuseprevention training

19

Accounts for the Year ended 31st March 2022

Building Circles

Charity Number 1178538

Fund names Fund
balances
brought
forward
from
2019/20		 Incoming
resources
2020/21		 Outgoing
resources
2020/21		 Transfers
2020/21		 Gains and
losses
2020/21
Fund
balances
carried
forward to
2021/22
Incoming
resources
2021/22		 Outgoing
resources
2021/22		 Transfers
2021/22		 Gains and
losses
2021/22
Fund
balances
carried
forward
from
2021/22
£ £ £ £ £ £ £ £ £ £ £
Gloucestershire County Council incl: - - - - - - 35,000 -31,578 - - 3,422
Building Better Lives 6,478 63,193 -56,833 - - 12,838 - -12,367 - - 471
Sexual Abuse Prevention 15,988 7,005 -11,914 -230 - 10,849 18,000 -15,070 - - 13,779
Albert Hunt 2,000 - - - - 2,000 - -72 - - 1,928
Barchester 480 - - - - 480 - - - - 480
Barnwood 132 - - - - 132 - - - - 132
CBC - 1,800 -150 - - 1,650 - - - - 1,650
Clinical Commissioning Group 23,132 7,952 -13,573 - - 17,511 - -15,029 - - 2,482
Community Foundation - 4,300 -2,469 - - 1,831 - -32 - - 1,799
Gloucestershire Disability Fund - 1,500 - - - 1,500 - - - - 1,500
Glos Community Foundation 145 - -145 - - - - - - - -
Gostling - 5,000 - - - 5,000 - - - - 5,000
Grocers - 5,000 -2,021 - - 2,979 - - - - 2,979
Henry Smith 7,852 - - - - 7,852 - - - - 7,852
Leathersellers 6,623 - -126 - - 6,497 10,000 -8,639 - - 7,858
Mayfield Home Trust 2,400 3,582 -1,020 - - 4,962 - - - - 4,962
National Lottery 23,054 37,005 -14,073 - - 45,986 - -25,091 - - 20,895
Royal London 53 - -53 - - - - - - - -
Sing with Circles 1,119 - - - - 1,119 - - - - 1,119
South Gloucestershire - 12,866 -9,424 - 3,442 1,661 -5,103 - - -
Thriving Communities 5,655 - -1,122 - - 4,533 - -117 - - 4,416
Woodward Trust 1,000 - -56 944 - - - - 944
Workshops 134 39 66 - 239 1 -2 - - 238
Zurich Community Fund - -1,066 - 1,066 - - - - - - -
Total Restricted 96,245 148,137 -112,940 902 - 132,344 64,662 -113,100 - - 83,906
Community Pride 224 - -158 -66 - - - - - - -
General 45,370 9,754 -14,606 -836 - 39,682 14,277 -13,012 - - 40,947
Training 2,125 -554 - - 1,571 555 - - - 2,126
Total Unrestricted 47,719 9,754 -15,318 -902 - 41,253 14,832 -13,012 - - 43,073
Total 143,964 157,891 -128,258 - - 173,597 79,494 -126,112 - - 126,979

20

Accounts for the Year ended 31st March 2022

Building Circles

Charity Number 1178538

9.3 Balance sheets of major funds

Total Net Assets & Lia Total Net Assets & Lia Total Net Assets & Lia Total Net Assets & Lia Total Net Assets & Lia bilities 2 021/22 021/22 021/22 Total Net Assets & Liabilities 2020/21 Total Net Assets & Liabilities 2020/21 Total Net Assets & Liabilities 2020/21 Total Net Assets & Liabilities 2020/21 Total Net Assets & Liabilities 2020/21 Total Net Assets & Liabilities 2020/21 Total Net Assets & Liabilities 2020/21 Total Net Assets & Liabilities 2020/21 Total Net Assets & Liabilities 2020/21
Fund names Fixed
Assets		 Current
Assets		 Bank
account
balance		 Current
Liabilities		 Accrued
Expenses		 Total Net
Assets		 Reserves Restricted
Funds		 Total
Reserves		 Fixed
Assets		 Current
Assets		 Bank
account
balance		 Current
Liabilities		 Accrued
Expenses		 Total Net
Assets		 Reserves Restricted
Funds		 Total
Reserves
£ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £
Gloucestershire County
Council incl:		 - - 3,422 - - 3,422 - 3,422 3,422 - - - - - - - - -
BuildingBetter Lives - - 905 - -434 471 - 472 472 - - 13,272 - -434 12,838 - 12,838 12,838
Sexual Abuse
Prevention		 - - 14,009 -230 13,779 - 13,779 13,779 - - 11,079 - -230 10,849 - 10,849 10,849
Albert Hunt - - 1,928 - - 1,928 - 1,928 1,928 - - 2,000 - - 2,000 - 2,000 2,000
Barchester - - 480 - - 480 - 480 480 - - 480 - - 480 - 480 480
Barnwood - - 132 - - 132 - 132 132 - - 132 - - 132 - 132 132
CBC - - 1,650 - - 1,650 - 1,650 1,650 - - 1,650 - - 1,650 - 1,650 1,650
Clinical Commissioning
Group		 - - 2,482 - - 2,482 - 2,483 2,483 - - 17,511 - - 17,511 - 17,511 17,511
CommunityFoundation - - 1,799 - - 1,799 - 1,799 1,799 - - 1,831 - - 1,831 - 1,831 1,831
GDF - - 1,500 - - 1,500 - 1,500 1,500 - - 1,500 - - 1,500 - 1,500 1,500
Gostling - - 5,000 - - 5,000 - 5,000 5,000 - - 5,000 - - 5,000 - 5,000 5,000
Grocers - - 2,979 - - 2,979 - 2,979 2,979 - - 2,979 - - 2,979 - 2,979 2,979
HenrySmith - - 7,852 - - 7,852 - 7,852 7,852 - - 7,852 - - 7,852 - 7,852 7,852
Leathersellers - - 7,858 - - 7,858 7,858 7,858 - - 6,497 - - 6,497 - 6,497 6,497
Mayfield Home Trust - - 4,962 - - 4,962 - 4,962 4,962 - - 4,962 - - 4,962 - 4,962 4,962
National Lottery - - 21,015 - -120 20,895 - 20,894 20,894 - - 45,986 - - 45,986 - 45,986 45,986
Singwith Circles - - 1,119 - - 1,119 - 1,119 1,119 - - 1,119 - - 1,119 - 1,119 1,119
South Gloucestershire - - - - - - - - - - - 3,442 - - 3,442 - 3,442 3,442
ThrivingCommunities - - 4,416 - - 4,416 - 4,416 4,416 - - 4,533 - - 4,533 - 4,533 4,533
Woodward Trust - - 944 - - 944 - 944 944 - - 944 - - 944 - 944 944
Workshops - - 369 - -131 238 - 237 237 - - 106 - 133 239 - 239 239
Total Restricted - - 84,821 - -915 83,906 - 83,906 83,906 - - 132,875 - -531 132,344 - 132,344 132,344
CommunityPride - - - - - - - - - - - 132 - -132 - - - -
General 375 914 42,275 -2,152 -465 40,947 40,947 - 40,947 836 698 38,569 -904 483 39,682 39,682 - 39,682
Training - - 2,126 - - 2,126 2,126 - 2,126 - - 1,571 - - 1,571 1,571 - 1,571
Total Unrestricted 375 914 44,401 -2,152 -465 43,073 43,073 - 43,073 836 698 40,272 -904 351 41,253 41,253 - 41,253
Total 375 914 129,222 -2,152 -1,380 126,979 43,073 83,906 126,979 836 698 173,147 -904 -180 173,597 41,253 132,344 173,597

21

Accounts for the Year ended 31st March 2022

Building Circles

Charity Number 1178538

Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont)
Note 10 Transactions with related parties
10.1 Remuneration and benefits
Name of trustee or connected party Legal authority (eg order, governing document) Amountspaid or
**This year ** Last year
£ £
None None None
10.2 Loans
Name of trustee or connected party Legal authority Amount owing
**This year ** Last year
£ £
Due to trustees and
related parties		 None Not Applicable None None
Due from trustees and
related parties		 None Not Applicable None None
10.3 Other transaction(s) with trustees or relatedparties
Name of the trustee or
relatedparty		 Relationship to charity Description of the transaction(s) **Thisyear ** Lastyear
£ £
None Not Applicable Not Applicable None None

22