**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 2 **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. 3 **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. 4 **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: - Drug abuse awareness - Financial abuse prevention - Internet safety - Relationships - Self-advocacy In 2020/2021 the following training packages were added to our offering: - Mental wellbeing - Racism and hate crime prevention - Extremism, radicalisation and terrorism prevention - Basic sex education - Sexual orientation - Me��� health (self-checks and personal hygiene) - W��e��� health (breast checks, mammograms & smear tests) - Menopause 5 **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 6 ## **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: - Building Circles operates from a virtual office as affordable office space has not been found - Opportunities have been taken to restructure roles as vacancies have arisen - All remaining staff currently work from home but meet regularly using low-cost meeting facilities - � The CEO, Treasurer and Finance Manager have identified several cost reduction opportunities which will impact significantly on the next accounting period ## **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: 7 **Building Circles** - Training packages have been updated/modified. - Additional training materials have been prepared. - Online training will continue for those who can access it. - A return to face-to-face training for those who cannot. - Online training is being promoted outside of the county to generate income. - Co-trainers have been employed and redeployed as required. - Re-organised work patterns to ensure online activities as well as face-to-face training are incorporated into the working practice. ## **11. Future direction of the Organisation** The following actions are planned: - Work towards building up our volunteer base and fully resuming core social activities. - Establish a subgroup to embed co-production across all services which are designed and delivered. - Collaborate with charities with similar aims to share ideas and develop joint bids. - Continue to prioritise fundraising for core costs. - Work towards expanding our operations in response to need. - Continue to develop a higher profile for Building Circles through increased publicity and marketing, and the use of social media. - Continue to be ambassadors for people with learning disabilities in our own communities. - Continue accessing Corporate Sponsorship from local businesses. - Continue to sell our sexual abuse prevention and sex education training out of county. - Continue to offer paid employment and skills development to people with learning disabilities by careful mentoring and support. - Look at new opportunities for development in line with the C�a������ vision and overall needs of people with learning disabilities in the County. ## **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 8 **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 aw•>£laLa 5c• he41Lh rtr. PrvkTthJtes ¥Tein pL￿$r>I￿￿EthCthary cwn>4*L%**fi W L¥￿tICe￿*v￿r6 rv8ukiEorychètw lh* w1￿Car(￿l￿ . b*¢JJr•ncc rr* WK4LL'andtrAwwiulvJnlrrA5ar*iii pl*ofr*•arh Il¥1￿ KryuLir rpvlpws vlthcfiD*¥dd￿ undrrtak•n tlirwknurthfvy•ai 4k¥rw41 r4nlrDJ5 Ac**iI pLXoo￿r￿￿th ¥nd baDk ond ￿￿￿Y. Apmw%d ihetyhdJ*. Tr¥￿Tr* 10 Bui1dirE ard@s Indep￿dent 0xam1ft￿5 report to the trusteÈs o16uild•ry (Jrde5 in fjloucesMh*e I report lo ihe trustees nn my examiNalirJri ofthe accounts d Building arcles (the th¥ity) lorthè ye en(kd 31 Marth 2022, vthbch are set out on pagri 2 10 2L As the thdnly tru5t•es of the thwity you dre rryonsiTh le forthe prewaticffi of the accounts in accordaxe wilh requirem?.ntt of the Ch4rilics Art 2011 l*he ACVI. I rep¥Jrt in rr5PErt of my eTrmination of the Chartys accour*ts carrfed undcr section 145 of th?. 2011 Act nd in ¢afryir¥ out my examinarion I halt followl￿ au the applicable Direct￿￿ by thè Charrty C(Mnmission under section 14515Xbl of thc Act. I have CLYn￿eted my eXaMir￿tIOn. I c{￿r￿M that no material matr4ys ha¥v (L￿ne to my 3tterrtbt￿ in con￿cli0n vitth the examiwion mc c4u5e to b￿aVe that in any maltyi41 respectr. ountinK records kpl in rt5pert of the Charlty x requlred by scction of the kn," 2. the accounts do not accord *ryth tht>se rtcord5'." vr 3. thE act￿nts do not comE4y with ihe appllcable rèquirem￿15 concer￿n8 the form and content of acvJunts set out in the Chafflies IActT>unt5 ard Reports) Regu13tl¢)ns 2(X18 other th￿ any requirem•nf tha¢ the a(rounts wea'twe and fairview whKth Th nvt a rnittw considered as part of an rKkpcndent examMwlKKL I have no concuns arbd have ¢¢me 4crv55 nD Dther rnattqTs in cuMecrion with Ik to whl¢h attention ¥hwld be In thls report In order to eniible a propw understaThdine ￿ the 4¢counis' lo bo readxd. Ed Marth. FCA Burcm Sw￿et LimFied The aock Tower 5 Farteigh C(wrl West¢m R04d Flax Btyjnoii Bri#d BS48 IUR Oat•.'. Js 11 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| ||||||||| ||||||||| ||||||||| 15 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