**Charity number: 1178546** ## **SMALL ACTS OF KINDNESS TRUST** ## **UNAUDITED** **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **SMALL ACTS OF KINDNESS TRUST** ## **CONTENTS** ||Page| |---|---| |**Reference and administrative details of the Charity, its Trustees and advisers**|1| |**Trustees' report**|2 - 5| |**Independent examiner's report**|6| |**Statement of financial activities**|7| |**Balance sheet**|8| |**Notes to the financial statements**|9 - 18| ## **SMALL ACTS OF KINDNESS TRUST** ## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **Trustees** Mrs A Mann Mr C H Hamill Mrs H Pandya **Charity registered number** 1178546 **Principal office** 3rd Floor 207 Regent Street London W1B 3HH ## **Accountants** Hillier Hopkins LLP Chartered Accountants Radius House 51 Clarendon Road Watford Hertfordshire WD17 1HP Page 1 ## **SMALL ACTS OF KINDNESS TRUST** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** The Trustees present their annual report together with the financial statements of the Small Acts of Kindness Trust for the year 1 January 2021 to 31 December 2021. ## **Objectives and activities** ## **a. Policies and objectives** The objective of Small Acts of Kindness Trust is to find ways to prevent and alleviate loneliness and social isolation among older people in the communities we serve – particularly those who are cold in their homes. By doing so, we enable older people to remain as independent and healthy as possible and can change people’s lives. Our work is made possible by the generosity and support of our partners and funders including statutory organisations, trusts and foundations, businesses, County and local councillors and individuals. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. ## **b. Strategies for achieving objectives** We work in partnership with over 90 organisations from the voluntary, corporate and statutory sectors and over 350 community volunteers. With their assistance, we source and distribute practical gift bags and helpful information packs that can reduce the negative impact of loneliness and isolation on the physical and mental wellbeing of older people particularly those who are cold in their homes. ## **c. Activities undertaken to achieve objectives** Our primary activity to achieve our objectives is sourcing and distributing practical gift bags and helpful information packs to our recipients. Additionally, we engage local people to create opportunities for these gifts to be the catalyst for building new social connections within communities. ## **d. Main activities undertaken to further the Charity's purposes for the public benefit** We currently run two main projects - distributed free to older people throughout Hertfordshire: 1. Warm in Winter gift bags containing: a fleece blanket, thermal hat, gloves, socks, a mug and hot drinks. - 2 Celebrate Christmas gift boxes containing: a Christmas card and a selection of wrapped gifts which are distributed to older people who would otherwise be alone over the Christmas period. Gift bags also contain a comprehensive pack of information about services and activities for older people. The Charity also undertakes other projects which in the view of the Trustees fit with our aims and objectives. Examples of these include the partnership working projects noted below under Main Achievements of the Charity. Page 2 ## **SMALL ACTS OF KINDNESS TRUST** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **Achievements and performance** ## **a. Main achievements of the Charity** Since the Charity began its work seven years ago, we have reached 60,000 older people identified as being cold in their home. Recipients of Warm in Winter gift bags tell us that they: 1. Are warmer in their homes with the associated reduced risk of cold related illness or seasonal death. 2. Feel less lonely and isolated. 3. Have increased feelings of wellbeing. 4. Are better connected within their communities The wider achievements of our work include: 1. Increased social connections between older people and other people within their communities 2. Signposting older people to available support 3. Enabling older people to feel empowered to take responsibility to make a difference within their communities 4. Raising awareness of and engagement in activities and services within communities for older people 5. Identifying hard to reach, often hidden older people to receive of Small Acts of Kindness gift bags thus providing an intervention to those not engaging with other organisations 6. Bringing together community volunteers to create stronger, better connected communities During the year ended 31 December 2021, the Charity recognised that older people in the communities we served continued to be affected negatively by the Covid-19 pandemic. This was particularly true for the isolating elderly. Our achievements in the year to address this were as follows – 1. Over 1,100 volunteer hours spent packing 2. Over 13,000 older people reached 3. 7,000 Warm in Winter gift bags 4. 8,000 Purple Pages Information Packs 5. 3,000 Bags of Kindness 6. 500 Christmas gift boxes 7. 2,000 other Christmas gifts 8. 15,000 Small Acts of Kindness Activity Books The Trustees believe that the Charity has helped some of the most vulnerable older people in our communities across Hertfordshire at a time when they needed it most. in June, we were delighted and honoured to be awarded The Queen's Award for Voluntary Service, the highest award a voluntary group can receive in the UK. The award comes with special recognition for the impact of our Covid-19 response work. This award was a reminder that everything the Charity does depends on the hard work and dedication of our wonderful team of volunteers and the award recognised their efforts above all. ## **b. Fundraising activities and income generation** The work of the Charity has been supported throughout the year by individuals, trusts and foundations, companies, local and County Councils. The Trustees are very grateful to them all for sharing our commitment. Page 3 ## **SMALL ACTS OF KINDNESS TRUST** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **Financial review** ## **a. Going concern** After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. ## **b. Reserves policy** The unrestricted general funds, £60,441, or reserves, are the funds that are freely available to be used for the charity’s purposes. Reserves exclude restricted funds. The Trustees will continue to review the level of reserves appropriate to the charity. ## **Structure, governance and management** ## **a. Constitution** Small Acts of Kindness Trust is a registered charity, number 1178546, and is constituted under a Trust deed. ## **b. Methods of appointment or election of Trustees** The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. ## **c. Financial risk management** The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. ## **Plans for future periods** The Trustees continue to plan for further expansion of the Charity's work as they have successfully done in each of the 7 years of our existence. Our aim remains to broaden our reach across the rest of Hertfordshire and expand to neighbouring counties. Our income from donations and grants rose in the year as did our expenditure on charitable activities. The Covid-19 crisis has seen a broadening of our activities as other Hertfordshire organisations have approached us to partner with them in preparing and delivering health and well-being focused packs and hot meals to those vulnerable people who have been self-isolating at home. The Trustees see these activities as consistent with our objectives of preventing and alleviating poverty, loneliness and social isolation. This broadening of the nature of our activities and our offering to those we serve is in the opinion of the Trustees a positive development for the future of the Charity's work. Looking ahead, we are concerned about the negative impact that very significant increases in fuel prices will bring for older people. We remain committed to doing everything that we can to respond to the changing and growing needs of vulnerable people in our community. Page 4 SMALL ACTS OF KINDNESS TRUST TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2021 Statement of Trusts•s' r8sponsibilili•s The Tfustees are responsible for preparing the Trustees. report and the financÉal statements in accordance with applicable law and United Kingdom Acc£sunting Siandards (United lfjngdom Gene￿IlY A￿pted Accounting Practice). The law applit2ble to charibes in England & Wales requires Ihe Tnjstees to pwepare finanaal statements for each financial year which give a Inte and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, indudiThJ its in¢))me and eXP￿¥JItUre, for that peii(Kl. In preparing thgS8 financial statements, the Trustee5 a￿ requir￿ to: select sutrtsble accounting p￿￿e5 and then appty them consistenly. observe the methcmls and princiFles of the Chartbes SORP IFRS 1021.. make judgments and accounting estimates that are ￿asOnal￿e and prudeil, state whether applicable UK Accounkn"ng Stsndards IFRS 1021 have been followed. subject to any materi81 departures disclosed and exrAained in the finanLI81 statements. prepare the finanGial statements on the going basis unless it is inappn)priate lo presume that the Charity will continue in business. .,¥ wequate accounting records that are sufficient to show and explain the Chantrfs transactions arKI dbsdose reasonaLle accuracy at any time the finanual position of the Charity enable Ihem lo ensure that the finanoal statements (x)wnply with the Charities Act 2011, the Charty {Accounls and Reports) Regulations 2008 and the promsions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonaEAe steps for the prevention and detection of fraud and otr*r irregulaftti"es. Approv&1 by order of the members ofthe trf)ard OfT￿￿ aNI signed cm their behair ty. Mr C H Hamill Dale: Page S SMALL ACTS OF KINDNESS TRUST INDEPENDEKf EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 Ind8pendont examlnevs rgport to the Trnstw of Small Acts of Kindness Trust Ilh• Charfty'l I report to the charity Trustees on my examtrrbatk￿ of the a￿Unts of the Charity for the yw ended 31 December 2021. R•sponslbllltle8 and basls of T•POrt As the Trustees of the Charity you are r8sponst4e for the preparalion of the xcounts in *cordance wlh the requirements of the Charitsts Act 2011 llhe 2011 Acv). I report in respect of my examination of the Chari¥$ acc¢)un15 carried oul under section 145 of the 2011 Act and in carying out my examinati￿ I have the appl￿ DiredK)ns by the Charity Commission under section 14515}Ibl of the 2011 Act. Ind•pendont •xamlnefs Stalom I have completed my examination. l Confimi that no matters have Coff￿ to my attentw)n k) connection with the examination giving me cause lo believe that in any Material respect. accounting records ￿re not kepl li respeLt of the Charity as rfjquired by se¢titin 130 of Ihe 2011 Aet.. or the xcounts do r￿1 accord *Trth those recrxds: or the accounts do not comply wilh the aFWicable requirements conwiiry the fo￿ and conlent of aecounls set out in the Charitss (Accounts and Rep￿ts) Regulatws 2008 cAher than any requirement that the account5 give a and fairf viw wh￿h 15 not a mattef considered as part of an independent examination. I have no eoncems and haNt eome across no (ther rnatte￿ in connedion wth the examination to whrch attention shouk1 be drawn in this report in order to enable a proper understanding of the accounts to be reached. This report is made ¥i)18ty lo Ihe Charitys Twstees. as a ￿, in acc¥)rdanee th Part 4 of the Charities {A¢counls and Reports) Regulath￿S 2008. My work has been undertaken so that I might Stale to the Charitys Trustees those matters I required lo state to them in an independent examinerfs report and for no othèr purpose. To the fullest extent pemiitted by L*v. I do not accept or a￿ume responsibility lo anyone other than the Charty and the Chartys Trustees as a body. for mywork or for this reFrf)rt. SvJned.' Alexander Bottom ACA Hilligr Hopklns LLP Chartered Accountants Radius House 51 Clarendon Road Watford Hertfordshire WD17 1HP Pa9e 6 ## **SMALL ACTS OF KINDNESS TRUST** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021** |**Note**
**Income from:**
Donations and legacies
3
**Total income**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2021**
**£**
**145,519**
**145,519**
**125,519**
**125,519**
**20,000**
**-**
**20,000**
**20,000**|**Unrestricted**
**funds**
**2021**
**£**
**90,593**
**90,593**
**69,022**
**69,022**
**21,571**
**38,870**
**21,571**
**60,441**|**Total**
**funds**
**2021**
**£**
**236,112**
**236,112**
**194,541**
**194,541**
**41,571**
**38,870**
**41,571**
**80,441**|_Total_
_funds_
_2020_
_£_
_133,205_
_133,205_
_136,706_
_136,706_
_(3,501)_
_42,371_
_(3,501)_
_38,870_| |---|---|---|---|---| The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 9 to 18 form part of these financial statements. Page 7 SMALL ACTS OF KINDNESS TRUST BALANCE SHEET 8 AT 31 DECEMBER 2021 2021 2020 Nole Current assets Debtors Cash al barsk and in hand 2.654 80.470 41,210 83.124 41,210 Creditors: amounts falling due within one (2.683) (2.340) Net current ass•ts 80,441 38,870 Total ass•ts less curronl liabilities 80.441 38,8TO Total nel assets 80.441 38,870 Charityfunds Restricted fvnds Unrestricted furKJs 10 10 60,441 38.870 Total funds 80.441 38.870 The financtal slatemetrts were approved and aullN)rised for issue by the Tnjstees and s￿ned on their behalf by: Mr C Hamill Tnjstee Date= The notes on pages 9 to 18 fomi part of Ihese finaThial staternents. Page 8 ## **SMALL ACTS OF KINDNESS TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1. General information** The charity is registered as a Charitable Incorporated Organisation with the Charity Commission in England and Wales. The registered office is shown on the information page of the financial statements. ## **2. Accounting policies** ## **2.1 Basis of preparation of financial statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. Small Acts of Kindness Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. ## **2.2 Income** 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. Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. ## **2.3 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. ## **2.4 Debtors** Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Page 9 **SMALL ACTS OF KINDNESS TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **2. Accounting policies (continued)** ## **2.5 Cash at bank and in hand** Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **2.6 Liabilities and provisions** Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. ## **2.7 Financial instruments** The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## **2.8 Pensions** The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. ## **2.9 Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Page 10 ## **SMALL ACTS OF KINDNESS TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **3. Income from donations and legacies** |Donations
Grants
Donations
Grants|**Restricted**
**funds**
**2021**
**Unrestricted**
**funds**
**2021**
**£**
**£**
-
39,213
145,519
51,380
145,519
90,593
_Restricted_
_funds_
_2020_
_Unrestricted_
_funds_
_2020_
_£_
_£_
_-_
_33,725_
_48,936_
_50,544_
_48,936_
_84,269_|**Total**
**funds**
**2021**
**£**
**39,213**
**196,899**| |---|---|---| |||**236,112**| |||_Total_
_funds_
_2020_
_£_
_33,725_
_99,480_| |||_133,205_| ## **4. Analysis of expenditure by activities** |Direct costs - Charitable Activities
Direct costs - Charitable Activities|**Activities**
**undertaken**
**directly**
**2021**
**£**
101,054
_Activities_
_undertaken_
_directly_
_2020_
_£_
_55,919_|**Support**
**costs**
**2021**
**£**
93,487
_Support_
_costs_
_2020_
_£_
_80,787_|**Total**
**funds**
**2021**
**£**
**194,541**| |---|---|---|---| ||||_Total_
_funds_
_2020_
_£_
_136,706_| Page 11 ## **SMALL ACTS OF KINDNESS TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **4. Analysis of expenditure by activities (continued)** ## **Analysis of direct costs** |Costs relating to gift distribution
**Analysis of support costs**
Staff costs
Printing, postage and stationery
Insurance
Accountancy
Sundry expenses
Advertising and marketing
Travel and subsistence
Computer expenses
Conferences and events
Subcontractors
Office expenses
Entertaining|**Total**
**funds**
**2021**
**£**
**101,054**
**Total**
**funds**
**2021**
**£**
**47,409**
**21,691**
**700**
**3,012**
**3,453**
**728**
**-**
**2,926**
**2,666**
**7,800**
**2,754**
**348**
**93,487**|_Total_
_funds_
_2020_
_£_
_55,919_| |---|---|---| |||_Total_
_funds_
_2020_
_£_
_44,841_
_19,070_
_53_
_3,116_
_892_
_-_
_246_
_2,451_
_-_
_7,800_
_2,318_
_-_| |||_80,787_| ## **5. Independent examiner's remuneration** The independent examiner's remuneration amounts to an independent examiner fee of £1,850 ( _2020_ - _£1,800_ ). Page 12 **SMALL ACTS OF KINDNESS TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **6. Staff costs** |**2021**
**£**
Wages and salaries
**45,650**
Social security costs
**860**
Contribution to defined contribution pension schemes
**899**
**47,409**
The average number of persons employed by the Charity during the year was as follows:
**2021**
**No.**
Employees
**1**|_2020_
_£_
_43,667_
_1,174_
_-_| |---|---| ||| ||_44,841_| ||_2020_
_No._
_1_| No employee received remuneration amounting to more than £60,000 in either year. Key management personnel remuneration paid during the year amounted to £45,650 (2020: £43,667). ## **7. Trustees' remuneration and expenses** During the year, no Trustees received any remuneration or other benefits _(2020 - £NIL)_ . During the year ended 31 December 2021, expenses totalling _£_ NIL were reimbursed or paid directly to 1 Trustee _(2020 - £25_ ). ## **8. Debtors** |**Due within one year**
Other debtors
Prepayments and accrued income|**2021**
**£**
**931**
**1,723**
**2,654**|_2020_
_£_
_-_
_-_| |---|---|---| |||| |||_-_| Page 13 ## **SMALL ACTS OF KINDNESS TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **9. Creditors: Amounts falling due within one year** |Other creditors
Accruals and deferred income|**2021**
**£**
**233**
**2,450**
**2,683**|_2020_
_£_
_-_
_2,340_| |---|---|---| |||| |||_2,340_| Page 14 **SMALL ACTS OF KINDNESS TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **10. Statement of funds** ## **Statement of funds - current year** |**Unrestricted funds**
General Funds - all funds
**Restricted funds**
Hertfordshire local authorities
Grant from The Fore
HCF Fuel Poverty
Covid recovery grant
Other restricted funds
**Total of funds**|**Balance at 1**
**January**
**2021**
**£**
**38,870**
**-**
**-**
**-**
**-**
**-**
**-**
**38,870**|**Income**
**£**
**90,593**
**85,419**
**20,000**
**5,000**
**34,350**
**750**
**145,519**
**236,112**|**Expenditure**
**£**
**(69,022)**
**(85,419)**
**-**
**(5,000)**
**(34,350)**
**(750)**
**(125,519)**
**(194,541)**|**Balance at**
**31**
**December**
**2021**
**£**
**60,441**| |---|---|---|---|---| |||||**-**
**20,000**
**-**
**-**
**-**| |||||**20,000**| |||||**80,441**| The restricted funds relates to funding received from various local authorities (or their agencies) across Hertfordshire and is applied by the charity in accordance with the terms of the specific grant, project or partnership for which it has been given. Page 15 ## **SMALL ACTS OF KINDNESS TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** |**10.**
**Statement of funds (continued)**
**Statement of funds - prior year**
**Unrestricted funds**
General Funds - all funds
**Restricted funds**
Hertfordshire local authorities
**Total of funds**|_Balance at_
_1 January_
_2020_
_£_
_42,371_
_-_
_42,371_|_Income_
_£_
_84,269_
_48,936_
_133,205_|_Expenditure_
_£_
_(87,770)_
_(48,936)_
_(136,706)_|_Balance at_
_31_
_December_
_2020_
_£_
_38,870_| |---|---|---|---|---| |||||_-_| |||||_38,870_| Page 16 ## **SMALL ACTS OF KINDNESS TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **11. Summary of funds** ## **Summary of funds - current year** |General funds
Restricted funds
**Summary of funds - prior year**
General funds
Restricted funds|**Balance at 1**
**January**
**2021**
**£**
**38,870**
**-**
**38,870**
_Balance at_
_1 January_
_2020_
_£_
_42,371_
_-_
_42,371_|**Income**
**£**
**90,593**
**145,519**
**236,112**
_Income_
_£_
_84,269_
_48,936_
_133,205_|**Expenditure**
**£**
**(69,022)**
**(125,519)**
**(194,541)**
_Expenditure_
_£_
_(87,770)_
_(48,936)_
_(136,706)_|**Balance at**
**31**
**December**
**2021**
**£**
**60,441**
**20,000**| |---|---|---|---|---| |||||**80,441**| |||||_Balance at_
_31_
_December_
_2020_
_£_
_38,870_
_-_| |||||_38,870_| ## **12. Analysis of net assets between funds Analysis of net assets between funds - current year** |Current assets
Creditors due within one year
**Total**|**Restricted**
**funds**
**2021**
**Unrestricted**
**funds**
**2021**
**£**
**£**
20,000
63,124
-
(2,683)
20,000
60,441|**Total**
**funds**
**2021**
**£**
**83,124**
**(2,683)**| |---|---|---| |||**80,441**| Page 17 ## **SMALL ACTS OF KINDNESS TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **12. Analysis of net assets between funds (continued)** ## **Analysis of net assets between funds - prior year** |Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2020_
_£_
_41,210_
_(2,340)_
_38,870_|_Total_
_funds_
_2020_
_£_
_41,210_
_(2,340)_
_38,870_| |---|---|---| ## **13. Pension commitments** The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £899. Page 18