## **Orchards**
(A Charity Incorporated Organisation)
**Annual Reports and Financial Statements** _for the period ended 31st March 2022_
## **Contents**
|**Legal and Administrative Information**|**3**|
|---|---|
|**Trustees’ Report**|**5**|
|**Statement of Financial Activities**|**19**|
|**Balance Sheet**|**20**|
|**Notes to the Financial Statements**|**21**|
|**Independent Examiner’s Report**|**28**|
_**“At the beginning I couldn’t cope after a session, but now I leave a session with you and I can think about and reflect on what we have spoken about. It really does work…You give me solutions without actually telling me what the solution is.” (Counselling client)**_
_**“It’s been so positive, so generous. The amount of time is so significant. It has allowed months to go by, giving me time to get into counselling. It’s a subtle but powerful method. You don’t feel like someone is diagnosing you or giving you overbearing opinions. You are given the space to come up with things in your own time and it’s gentle, kind and empowering because you are coming up with the answers yourself. It’s the opposite of patronising.” (Counselling client)**_
**2**
## **Legal And Administrative Information**
## **CHARITY NUMBER**
1179459
**DATE OF REGISTRATION START OF FINANCIAL YEAR END OF FINANCIAL YEAR TRUSTEES AT 31ST MARCH 2022**
**LEGAL STATUS GOVERNING INSTRUMENT OBJECTS**
## **CORRESPONDENCE ADDRESS**
6th August 2018 1st April 2021 31st March 2022
Mrs Naomi Partridge (Chair) Mr Phil Hopgood Mrs Jane Oliver (Treasurer) Ms Maria Gayle (Safeguarding Lead)
Charitable Incorporated Organisation
CIO - Association Registered 6th August 2018
The relief of women who have experienced sexual exploitation and who are in need by reason of their age, ill health, disability, financial hardship or other disadvantage in particular by the provision of housing, counselling and ancillary support in partnership with local Churches.
Orchards PO Box 78761 London SW2 9QE
## **PRIMARY BANKERS**
Co-Operative Bank PO Box 150 Delf House Skelmersdale WN8 6GG
## **INDEPENDENT EXAMINERS**
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
**3**
## **Letter from the Chair**
## Dear Friends of Orchards,
## I am delighted to share with you the Orchards 2021-2022 Annual Report.
As I reflect on our past year, the word that strikes me is ‘Depth’. Right from the start, we have maintained that our focus is on deep, transformational work with few, rather than light-touch, programmatic work with many. The issue of sexual exploitation is complex. True, lasting freedom from the sex industry requires a deeply relational, holistic and nuanced approach. This is what we provide – and we do it through deep curiosity, deep understanding and deep empathy, fuelled by Christian faith and belief in the value of each individual person. We offer an entirely personal service – one that is based on what is needed most for that woman in question for her long-term benefit and freedom.
I believe this year we have demonstrated this more than ever as we have continued to evolve our pathways of support. These pathways mean that we can tailor our unique services to each and every woman, embedded in local churches, founded on women’s voice and grounded in relationship with both Orchards and strong partnerships across service providers. We now offer three pathways blending a combination of counselling, support work, job placements, pastoral care and housing.
This year we have also deepened our own capability as an organisation – across fundraising, specialist casework and counselling. We have fostered a culture that mirrors the relational mindset we carry in our DNA. This is reflected in the feedback you can read from our staff team, partners and the women we exist to serve throughout the report and sets us up for sustainable financial and skills capabilities in the future. In addition, we have broadened our collaborative partnerships across other organisations – from employers, to service providers to churches to local authorities. This further enhances the pathways we can provide for a more seamless experience. In particular, we have evolved our church partnerships, to drive greater awareness of issues facing women in sexual exploitation and create bridges for women exploring faith for themselves, whilst delivering a truly community-led response.
On behalf of the Board of Trustees, I would like to thank our partners in funding, services and the churches who faithfully support and enable what we do. You inspire us to keep going. I would also like to thank our phenomenal team – all of whom marry their skills with deep compassion to create the unique and caring experience we offer each and every woman who works with us. In particular, we would like to thank CoDirectors Jenny and Emma for their faith-filled devotion to the Orchards mission.
We hope you enjoy reading this report. Thank you once again for journeying with us.
## Yours faithfully,
**Naomi Partridge** Chair of the Board of Trustees
**4**
## **Trustees’ Report**
The Trustees present the Trustees’ report and financial statements for the year ended 31 March 2022.
## _Objectives and Activities_
The objects of Orchards, as set out in our Constitution are as follows:
The relief of women who have experienced sexual exploitation and who are in need by reason of their age, ill health, disability, financial hardship or other disadvantage in particular by the provision of housing, counselling and ancillary support in partnership with local churches.
## _April 2021 to March 2022 in numbers_
**2** self-contained studio and **1** new property purchased one-bedroom flats and awaiting now running completion
woman **3** housed and supported in safe accommodation
weekly sessions woman **159** trauma **170** of 1-1 **3** supported counselling sessions casework and in resettlement delivered both face pastoral support to face and remotely provided to residents
**100%**
of the women we supported into resettlement were living in secure housing and were not in sexually exploitative situations within 12 months of leaving Orchards accommodation.
> Only **11%** of women in our counselling provision said that they could imagine a future free from exploitation at the start of their **57%** sessions. This had increased to **57%**[ by the end ] **11%** of counselling.
**58%**[of women ] we supported through counselling reported a reduction in tension and anxiety affecting day-to-day life.
**85%**[of ] women reported at least an 80% improvement in 1 or more of the goals they set at the start of counselling.
**5**
_Our Achievements Since April 2021:_
## **Direct Support for Women:**
- Supported 2 women living in our accommodation into resettlement pathways.
- Expanded our counselling provision to accept referrals across the UK, removing barriers to accessing tailored specialist support. We have worked with women from the South Coast right up to Northern England.
- Had an offer accepted on a third safe property.
- Piloted offering a course of tailored Support Work sessions to women not in our housing provision.
- We supported • Increased our referral and delivery partnerships and now work with 39 other providers across the UK. **14** women in this financial year; **13** of whom were British nationals. A summary of the reasons for referrals is included below:
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Referral reason Rate
Trafficked- internationally
Trafficked UK national
Indoor independent sex work
Street sex work
Exploited in adult entertainment industry
Sexual exploitation (other)
Sexual violence/ domestic abuse
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Support Received
Type of Support Number of Women
Safe Housing
Support Work
Counselling
Health & Wellbeing
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## _Training and Awareness Raising_
- Delivered 2 training sessions; one to a team of Support Staff from a delivery partner and another to the staff team from a local church.
- Contributed to a docuseries on sexual violence, run by the Yellow Box Theatre.
- Delivered a training session to prospective church befrienders from local church networks.
- Contributed to a research submission to the Home Office, alongside Beyond the Streets affiliates, to inform the Violence Against Women and Girls Strategy.
**6**
## _Organisational Capacity Building_
## **Growing Our Fundraising Capacity**
Our fundraising efforts this year focused on maintaining fundraising to protect services, but also on building capacity to increase returns in the coming years. We aim for sustainability through: 1) greater income levels, 2) reduced risk to financial security in a wider spread of income streams and deeper donor engagement and loyalty. Development has included employing an experienced consultant (10 days) for step-change work: organisational review, case for support writing, extensive prospect research, creating a fundraising management system, staff training, strategy advice, and bid-writing. As a result, we secured two large multi-year core cost funding partnerships, anchoring our overheads for the coming financial years.
## **Growing Our Team Capacity**
We increased to a team of five part time staff members this year. This enabled us to extend our reach to more women in our counselling and housing provisions, manage some significant safeguarding risks, in addition to beginning to increase our church partnerships.
## **Challenges**
We also experienced some challenges in the 2021-2022 year. Due to an issue with carbon monoxide coming from a commercial property near our first flat that could not be resolved despite liaising with a range of relevant authorities, we really sadly had to sell our first property for the safety of our residents. We are planning to open two further properties in 2023, taking our property total to four. We have also faced the challenges of huge waiting lists for Local Authority housing when supporting women to move into longer term accommodation. In one of the boroughs we work in, waiting lists for one-bedroom or studio properties can be a minimum of 3 years long, highlighting a serious systemic issue within the housing sector.
_**“We value our partnership with Orchards immensely. It is a joy to work alongside Jenny, Emma and their team. Our heart as an organisation is for the local church to meet the local needs of their communities. Orchards are exemplary in doing so. It is a privilege to witness the expertise of Orchards’ team in action, as they offer bespoke support to women who are often underserved or overlooked in our society. We have valued the diversity that Orchards and others add to our network of partners, and their willingness to share their experiences with new and emerging Green Pastures partners.”**_ **(Green Pastures)**
**7**
## _Background_
For four years since launching, our team has been privileged to walk alongside women of outstanding courage in their journey out of exploitation. We have witnessed their resilience, beauty, strength and potential. And we have also understood that they are not selling sex out of ‘choice’ but through stories of abuse, poverty, violence, and homelessness. Inspired with compassion and hope, we have sought to thoroughly understand the reasons women struggle to get out, and stay out, of sexual exploitation. Prior to Orchards starting, we engaged in a five-year period of prayer, wide-ranging research, and specialist professional development, and it became clear that the linchpin issue for lasting change is whether or not a woman can set down roots in safe, transitional housing and receive long-term specialist support. At present, and across the whole of the UK, there is little access to the right kind of housing and support, and Orchards was set up in 2018 to respond effectively to this need.
We come alongside each woman as she overcomes multiple barriers in her journey from exit through to independent living, with support embedded in trained local churches. We seek to operate not just as a ‘project’ but believe that God desires to bring healing and transformation in the lives of the women we work with. Our hope is to give each woman opportunities to find safety and care within a local church community and explore a relationship with God for herself, if she chooses.
## **The Issue**
9 out of 10 women want to leave the sex industry but can see no way out . Facing the gruelling physical threat of entrapment, assault and homelessness, and dealing with the burden of psychological torment left by every kind of abuse, they struggle to break away enough to secure safe accommodation that would then enable the significant, positive life changes they so desperately need. A permanent address is, of course, a basic necessity for anyone to receive benefits and make job applications. And for a woman who needs to lean into the challenge of uncovering trauma in order to heal from it, it is critically important to have not only dependable accommodation, but also a sense of an emotionally safe home. And, so, in the UK, housing insecurity has become a significant reason as to why a woman enters into sexual exploitation, and one of the biggest barriers to her then getting out, once involved.
_**“That empowerment - you challenge me to find solutions that suit me. You made it make sense in simple terms without patronising me. You don’t pretend to have answers, you say ‘this is your story, you gotta write the next part; I don’t feel fixed, but I do feel better equipped to deal with it.”**_
**(Counselling client)**
**8**
_**“When I’m with you I feel okay and safe. I like the way you work with me. I like the service and support. Especially the support is helpful - with [managing] money, casework, anything I need they [Orchards] provide. They’re just like a family.”**_ **(Orchards resident)**
Furthermore, if she does get out, specialist counselling is shown to be a crucial factor influencing whether a woman can sustain lasting change and wellbeing, or whether she goes on to fall back into exploitation. Many women have Post-Traumatic Stress Disorder (PTSD), and at rates equivalent to treatment-seeking veterans of war . Many also have varied, complex needs, such as disordered eating, debts, and being pursued by pimps, ex-partners or traffickers, as well as having a general lack of skills and confidence for legitimate employment. Recovery rarely happens quickly or in a linear fashion, and specialist counselling support is vital for establishing long-term recovery. However, this kind of support is scarcely available. There are relatively few counsellors specialising in sexual trauma who are available through free, or affordable, services. Waiting lists elsewhere at the moment can be around 1 – 2 years.
## **Our Response**
At Orchards we are working for long-term change for these women by taking a holistic approach that grows freedom in every area of their lives. Relationships are at the heart of what we do, not programmes. This is because many of the women we work with experience significant trauma and broken trust, and, so, we create the time and space needed for genuine, healthy relationships to be built. By taking this approach, we enable them to take real steps towards lasting recovery and independence. And we build on a foundation of trust, by partnering with employers and complementary expert organisations to provide each individual with a tailored combination of housing, trauma therapy and training for work and life skills.
Everything we do is grounded in additional support from local churches. And through these safe, everyday communities – lovingly committed for the long-term – a woman has the option to restore a healthy idea of choice, to rebuild trust with wider society at her own pace, and to explore a new sense of belonging.
**9**
## _Our Working Model_
It has become clear that the women we walk alongside need safety, confidentiality, enough stability, and the right kind of support to recover their lives – to restore their physical and emotional wellbeing, their ability to make choices, to build healthy relationships, and to develop independent living skills.
We recognise what we do well, what other organisations do well, and how we fit within the wider context of complementary specialist organisations and Government provision. There are numerous organisations engaging in outreach and emergency or short-term housing, but, beyond this, we have identified a significant lack of access to transitional housing and counselling. Furthermore, there are very few services that are provided from a church-based, or Christian, basis, or ones that train churches to pastorally support women in their recovery journey. From this understanding, we have identified that it is, therefore, most effective for us to focus specifically on women who do not need ‘round the clock’ care, but who still need transitional housing and in-depth support.
Our model is based on getting to know each individual woman’s unique needs and on developing a genuine, consistent relationship of trust at a pace of her choosing. Collaboration is one of our core values and it means that we can offer higher quality support tailored to the women we are serving. The women face multiple, complex issues to getting out of sexual exploitation, and, so, a multi-agency response brings complementary expertise together in the most effective way. Our partners fall under three main areas: churches, specialist charities, and businesses. They include Holos Kombucha, Luminary Bakery, Beyond the Streets, Christians Against Poverty, Food Banks, Green Pastures ‘housing to end homelessness’ charity, and The Movement Charity, providing trauma-informed fitness sessions.
We offer three support routes, and the women can move between them, as best serves them. Routes 1 and 2 can be offered to women remotely across the UK. Route 3 is embedded in a local church, whose role is outlined below.
**Route 1 Counselling**
**Route 2 Counselling + Support Work, Job training placements, and Pastoral Care**
**Route 3 Housing + Counselling + Support Work, Job training placements, and Pastoral Care**
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## _Counselling_
_**“When I first came, not too much trust - now you have made me strong and beautiful. It’s brilliant.”**_ **(Counselling client)**
_**“I think it’s been great… it’s given me an understanding. I know more about why I act in certain ways and where certain feelings come from. The anxieties make sense now, I’m not crazy, there is a reason for it.”**_ **(Counselling client)**
_**“It has helped dramatically. I didn’t expect it, I wasn’t expecting it to be of such a high standard. You are obviously very attuned to people, you have a gift for this. ”**_ **(Counselling client)**
## **Orchards Provides:**
- Weekly sessions with a trained therapist specialised in addressing sexual trauma. Each woman attends an Initial Assessment meeting to build up a picture of her background and to identify initial goals for counselling.
- Progress is reviewed at regular intervals and sessions move forward at the woman’s pace. Orchards offers up to 18 sessions initially with the possibility of extending beyond this.
- Therapists draw on a range of creative tools to help each woman to process her experiences and their impact on the present, and to find ways to cope in her day-to-day life.
**11**
## _Support Work, Job training placements and Pastoral Care (Routes 2 and 3)_
## **Orchards Provides:**
- Weekly individual sessions with a Support Worker, with a tailored and holistic plan. For those in our housing this would last a minimum of 12 months, with ongoing support offered once they transition into move-on accommodation.
- After a thorough initial Needs Assessment, the Support Worker helps each woman to consider her goals and aspirations, focussing on physical and emotional health, legal and financial support, employment, and health and fitness.
- Sessions with the Support Worker are weekly for those living in our accommodation, and regular contact is maintained until a mutually agreed time.
- Progress is reviewed every 12 weeks.
- For women no longer in our accommodation, their support plan is tailored to their ongoing needs and may focus on employment or benefits support.
- A specially developed programme of opportunities for employment and training placements and trauma-informed health and fitness sessions through our partners, giving a sense of purpose and hope for the future through valuable work experience, and investing in her self-care.
_**“I recommend Orchards because I find it helpful. If I don’t understand something I get help. Especially people like me coming from living with many girls around me, it’s not easy living alone and it’s difficult to learn things like using the computer, internet, paying bills. I don’t feel that pressure because I have you [Orchards] to help with everything. I feel so blessed with you [Orchards], like I can make myself stronger”**_ **(Orchards resident, shared with permission).**
**12**
## **Business and Charity Partners Provide:**
- opportunities for women to develop their confidence and their sense of value and belonging in society and the workplace through structured work-based training and employment, specifically tailored for women who have experienced trauma.
- Luminary Bakery, for example, offers vocational bakery training for a minimum of 6 months, alongside employability coaching. They provide support to gain onward work experience and access to paid employment opportunities.
- Holos Kombucha offer short- and long-term work placements in sales and manufacturing.
## **Church Partners Provide:**
- Opportunities to access the on-site Christians Against Poverty debt centre, job club and money course – equipping women to overcome debt, manage their own money, and become more financially secure.
- Volunteering opportunities in projects such as the local Foodbank and community café .
- The option to meet with a trained and DBS-checked Support Volunteer to receive pastoral support. This may involve meeting fortnightly for coffee and a chat, and, if a woman would like to, praying together and going together to community events in the local Church.
- Practical support around the house with DIY from trained, vetted, confidential volunteers.
- Opportunities to connect into a supportive church community and explore faith for herself, if the women would like to.
**13**
## _Housing (Route 3)_
_**“They help me to think about what I would like to do in the future. I find this really supportive. I’ve been able to try different work placements, things I’ve never tried before and gain confidence meeting new people. I didn’t realise that I could try different things and to explore different fields of work. I have gained self-confidence and self-belief which I haven’t had in a very long time. I’ve also attended a job club and money management course to help me think about the future.”**_ **Orchards housing resident**
## **Orchards Provides:**
- One-bedroom, fully-furnished safe housing linked to a local church for 9-12 months – we keep the location confidential and decorate each flat with care for a place women can call home, that is safe, and that enables them to have independence.
## **Green Pastures Partner Provides:**
- Expertise in the housing sector, and the sourcing and purchase of appropriate one-bedroom flats through loan stock investors.
## **Orchards Provides:**
- Ongoing in-kind support and troubleshooting, alongside opportunities to network with other housing providers through training and prayer events.
_**“In my experience, safe housing is the greatest barrier to women establishing safety and transitioning away from exploitative and unhelpful environments… Our housing system fails to recognise the unique safety needs of women affected by sexual exploitation, the needs of these women are overlooked by the homelessness and housing sector. Orchards fulfil a crucial need for survivors in their journey out of sexual exploitation, by delivering safe housing combined with therapeutic intervention. Rebecca, Charity Partner.”**_
_**“The referral process to Orchards was great. Our client felt comfortable with all staff she came into contact with from Orchards and adjustments were put in place to support our client with the move. For example, staff from Orchards came to visit our client instead of her going to them as they knew it was far away, they sent her photos of the accommodation and when she asked if it was possible for a TV, they provided this. This really put our client at ease. It is clear Orchards are person-centred, which goes a long way when someone is moving to a new area and new home. Orchards also made sure to develop a relationship with our client before the move, by calling her directly and as previously mentioned meeting her in person. In all I would say this has been one of the smoothest ‘move on’ transitions for our clients into alternative supported living accommodation.”**_ **Ava, referral partner.**
**14**
## _Looking Ahead_
## **Projected Organisational Outcomes - Our Strategic Priorities Over the Next 1 – 3 Years**
**1. To develop our service provision to meet the needs of women**
- Growing to a cluster of four flats.
- Growing our counselling service, extending our reach further to women across the UK (providing 533 sessions per year to at least 20 women).
- Growing our support work provision, offering coaching for employment and life skills to more women accessing our counselling and housing provision (providing 207 sessions per year).
- Developing our women’s voice programme; launching a strategic women’s board and survivors voices initiatives.
## **2. To increase the sustainability of our operations**
- Building on our work this year securing medium-term fundraising partnerships and focusing on diversifying income streams; increasing our regular giving and donor base.
- Growing, our staff and volunteer team to prepare to open two more properties, developing our recruitment, training, professional development and pastoral support.
## **3. Developing a marketing and communications plan to:**
- **i)** increase our church supporter base
- **ii)** tell our story more effectively
**iii)** grow our training opportunities/ raise awareness
**iv)** increase regular giving
## **4. To deepen our faith foundations underpinning our work**
- Strengthening our Church partnerships model with an aim to serve local churches equipping them to reach women who have experienced sexual exploitation and pastorally support them within church communities.
- Developing and growing our Support Volunteer (or ‘befriender’) network will be a core part of this, which we hope will create more opportunities for more women to find community and care in a local Church and to explore a relationship with God, if they choose.
We wanted to take this opportunity to thank our delivery and local church partners, volunteers and supporters for journeying with us over the past year- without your support our work would not be possible. We are excited about coming alongside more women over the next year.
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## _Financial Review_
## **Change to our financial year**
In the previous financial year, a decision was made to change our financial year end to March. As such, the prior financial period was 18 months (1 October 2019 – 31 March 2021), and therefore we’ve applied a multiple of 0.67 to calculate an annualised figure for the basis of comparisons throughout this report. Figures in the financial statements are unchanged.
## **Income**
The overall income for this financial period was £86,710. This includes regular monthly giving, one-off donations and grant funding, as well as Housing Benefit payments.
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£
One off income (one-off donations and grant funding) 39,540
Housing Benefit 35,313
Regular monthly giving 9,541
Other 2,316
TOTAL 86,710
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Other
3%
Regular monthly giving
11% One off income (one-off
Income donations and grant funding)
Housing Benefit 45%
41%
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Income increased by 119% from the previous financial period, but of course some of this is due to the longer accounting period Income decreased by 5% from the previous financial period, but when comparing the current period to the prior period on a like-for-like basis and taking into account the fact that the current financial period was 6 months shorter than the prior period by applying the multiplier of 0.67, then income increased by 42%.
Highlights for the financial period include:
- The value of regular monthly giving more than doubling over the period (on an annualised basis).
- Continuing to diversify our sources of income with 10 grants received over the period from 10 organisations (compared to 8 grants from 7 organisations in the previous financial period).
**16**
## **Expenditure**
Total expenditure for this financial year was £80,730. This is a decrease from the previous financial period of 11%%, but on annualised basis (after applying a multiple of 12/18 or 0.67) is an increase of 34%.
The growth in expenditure mirrors the growth in the organisation and is primarily driven by the following:
## **i) Staffing**
Orchards continues to employ two Co-Directors for 2 and 2.5 days per week. Over the period, Orchards grew its staff capacity to employ a part time Support Worker in October 2021 and a part time Communications and Fundraising Officer in January 2021 in addition to the services provided in the prior year. We also benefited from the regular use of sessional counselling support to widen our offering to clients.
## **ii) Property Costs**
Orchards opened a second property in July 2020 and this financial period included a full year’s running costs of the property. Housing Benefit for payments for both flats covers some of the ongoing rental and utilities bills, although Orchards covers the remaining bills and maintenance costs through unrestricted funds.
## **iii) Operational Costs**
This includes fundraising costs, membership fees and admin costs.
Cost for overheads remain very low because of the exceptional support Orchards get from a wide range of volunteers and from Beacon Church who generously allow use of their premises. The Trustees would like to record their gratitude for this support which cannot, be quantified and therefore is not included in these accounts.
At the end of the year reserves stood at £24,518 (2021 £18,538) of which £19,554 (2021 £15, 979) was restricted.
## **Reserves Policy**
The Trustees review the Reserves Policy annually. In recognition of the nature of our work, it is the policy of Orchards to hold reserves to cover three months’ operational costs, based on the annual budget, as agreed by the Trustees. This is to ensure that women we are supporting are not left homeless in the event of a funding deficit and that we would have sufficient time to support them into alternative accommodation should the need arise.
## **Structure, Governance and Management**
## **Governing Document**
The organisation is a Charitable Incorporated Organisation (CIO), registered on the 6th August 2018. The charity is governed by a ‘Foundation Model’ Constitution and its only voting members are its charity Trustees.
## **Recruitment and Appointment of Trustees and Directors**
Orchards has 4 unpaid Trustees. Every Trustee is appointed for a minimum term of 2 years by a resolution passed at a properly convened meeting of the charity trustees. A charity Trustee who has served for three consecutive terms may not be reappointed for a fourth consecutive term but may be reappointed after an interval of at least one year.
All Trustees give their time voluntarily and receive no benefits from the charity. No expenses were reclaimed from the charity during the year.
## **Organisational Structure and Management**
The Trustees meet regularly (up to six times a year) and are responsible for the strategic direction and policies of the charity. At present the Trustees have members from a variety of professional backgrounds relevant to the work of the charity.
**17**
## **Related Parties**
The Trustees confirm that there are no related party relationships at present, and that no related party relationships or transactions occurred during the year.
## **Trustees’ Responsibilities**
The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the surplus of the CIO for that period. In preparing those financial statements the trustees are required to:
- Select suitable accounting policies and apply them consistently
- Make judgements and estimates that are reasonable and prudent
- Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in existence.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the CIO. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 16 December 2022
Signed on their behalf by Trustee
Printed Name: Naomi Partridge
**18**
## **Statement of Financial Activities for the period ended 31st March 2022**
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Note Unrestricted Restricted TOTAL 18 MONTH
funds income funds 2021/22 TOTAL 2021/22
£ £ £ £
INCOMING RESOURCES from Generated Funds
Donations, Grants & 3a 23,234 27,200 50,434 61,733
Legacies
Charitable Activities 3b - 36,276 36,276 29,804
Investment Income 3c - - - -
TOTAL INCOMING 23,234 63,476 86,710 91,537
RESOURCES
RESOURCES EXPENDED
Costs of Generating Funds
Cost of Charitable 4a 20,229 59,901 80,130 89,458
Activities
Activities for 4b - 156 55
Generating Funds
Governance Costs 4c 600 - 600 500
TOTAL RESOURCES 20,829 59,901 80,730 90,114
EXPENDED
NET INCOMING 2,405 3,575 5,980 1,423
(OUTGOING)
RESOURCES
Funds Brought 2,559 15,979 18,538 17,115
Forward
TOTAL FUNDS 4,964 19,554 24,518 18,538
CARRIED FORWARD
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Movements on all reserves and all recognised gains and losses are shown above. All of the organisation’s operations are classed as continuing.
The notes on pages 21 to 27 form part of these financial statements.
**19**
## _Balance Sheet - As at 31st March 2022_
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Note Unrestricted Restricted Total Total
funds funds 31-Mar-22 31-Mar-21
£ £ £ £
FIXED ASSETS
Tangible Assets 2 - - - -
Investments 6 - - - -
Total Fixed Assets - - - -
Current Assets
Debtors & 8 2,841 - 2,841 468
Prepayments
Cash at Bank and 7 3,180 19,554 22,734 18,997
in Hand
Total Current Assets 9 6,021 19,554 25,575 19,465
Creditors: Amounts 10 1,057 - 1,057 927
due within one year
NET CURRENT 4,964 19,554 24,518 18,538
ASSETS
TOTAL ASSETS 4,964 19,554 24,518 18,538
less current liabilities
Creditors: Amounts 10
falling due in more
than one year
NET ASSETS 4,964 19,554 24,518 18,538
FUNDS OF THE
CHARITY
General Funds 4,964 - 4,964 2,559
Restricted Funds 5 - 19,554 19,554 15,979
Total Funds 4,964 19,554 24,518 18,538
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Approved by the Trustees on 16th December 2022
Signed on their behalf by Trustee Printed Name: NAOMI PARTRIDGE
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## **Notes to the financial statements for the year ended 31st march 2022**
## _1. Accounting Policies_
## **Basis of Preparation & Assessment of Going Concern Basis of Preparation**
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## **Incoming Resources**
## Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
- the charity becomes entitled to the resources;
- the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability
## Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
## Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
## Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services have been delivered.
## Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
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## Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## Volunteer Help
The value of any voluntary help received is not included in the accounts.
## Investment Income
This is included in the accounts when receivable.
## Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## _Expenditure and Liabilities_
## Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
## Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
## Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
## Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees’ best estimate of market value.
## Unrestricted funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
## Restricted funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
## Designated funds
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
## Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
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## Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Fixtures, Fittings and Equipment
25% - Straight Line Basis
## _2. Tangible Fixed Assets_
The CIO held no tangible fixed assets during this or the previous financial period.
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
31st March 2022 : None 31st March 2021 : None
## _3. Incoming Resources_
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a) Donations, Grants & Legacies Unrestricted Restricted TOTAL 18 MONTH
funds Funds 2021/22 TOTAL
£ £ £ 2020/21
£
Donations and Gifts 21,881 27,200 49,081 59,408
Gift Aid Tax 1,353 - 1,353 2,325
23,234 27,200 50,434 61,733
b) Charitable Activities
Housing Income - 36,276 36,276 29,804
- 36,276 36,276 29,804
c) Investment Income
Interest - - - -
- - - -
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## _4. Resources Expended_
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Unrestricted Restricted 18 MONTH TOTAL
Funds Funds TOTAL 2021/22
£ £ 2020/21 £
£
a) Cost of Charitable Activities
-
Advertising & Publicity 175 175 1,740
Client Costs 1,212 - 1,212 557
Consultancy Fees 4,238 447 4,685 -
Counselling Costs - 25,044 25,044 2,975
Flat Costs 1,094 - 1,094 41,452
Insurance Costs - - - 1,272
Licenses & Subscriptions 342 - 342 610
Office Costs 1,422 152 1,574 1,110
Sessional Support - 6,176 6,176 -
Staff Costs 12 10,200 25,854 36,054 37,932
Staff Supervision & Training 1,050 2,228 3,278 1,564
Travel & Subsistence 496 - 496 247
20,229 59,901 80,130 89,458
b) Activities for Generating Funds
- - -
Fundraising Income 156
- - -
156
c) Governance Costs
Independent Examiners Fees 9 600 - 600 500
600 - 600 500
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## _5. Restricted Funds_
## **CURRENT FINANCIAL PERIOD**
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Balance Balance
01-Apr-21 Income Expenditure Transfers 31-Mar-22
£ £ £ £ £
All Churches Fund - 8,950 6,676 - 2,274
Anchor Foundation - - - - -
Barnabas - 2,000 1,600 - 400
Church Urban Fund - - - -
Church Welfare 3,616 - 3,616 - -
Association 1
Church Welfare - 4,000 3,058 - 942
Association 2
Flat Setup Fund - 2,000 - - 2,000
GEM Grant Fund 1 3,193 - 3,193 - -
GEM Grant Fund 2 - 10,000 7,519 - 2,481
Gift Aid Fund 28 - - - 28
Green Pastures - 250 153 - 97
Housing Fund - 36,276 25,044 - 11,232
Jerusalem Trust 9,042 - 9,042 - -
Staff Well-being 100 - - - 100
Fund
15,979 63,476 59,901 - 19,554
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## **PREVIOUS FINANCIAL PERIOD**
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Balance Balance
01-Oct-19 Income Expenditure Transfers 31-Mar-21
£ £ £ £ £
All Churches Fund - 2,000 2,000 - -
Anchor Foundation - 3,500 3,500 - -
Church Urban Fund 200 - 200 - -
Church Welfare 3,000 4,000 3,384 - 3,616
Association
Flat Setup Fund - 120 120 - -
GEM Grant Fund - 10,000 6,807 - 3,193
Gift Aid Fund 28 - - - 28
Housing Fund - 29,804 29,804 - -
Jerusalem Trust - 12,000 2,958 - 9,042
Staff Well-being - 100 - - 100
Fund
-
3,228 61,524 48,773 15,979
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Restricted funds are wholly represented by the charity’s cash reserves and are to be expended as specified above.
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## _6. Investments_
The CIO held no fixed asset investments during this or the previous financial period.
## _7. Cash at Bank and in Hand_
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Unrestricted Restricted Total Total
Fund Fund 31-Mar-22 31-Mar-21
£ £ £ £
Cash at Bank & in Hand 3,180 19,554 22,734 18,997
3,180 19,554 22,734 18,997
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## _8. Debtors and Prepayments_
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Unrestricted Restricted Total Total
Fund Fund 31-Mar-22 31-Mar-21
£ £ £ £
Gift Aid Tax Recoverable 2,841 - 2,841 468
-
2,841 2,841 468
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## _9. Creditors: Amounts Falling Due Within One Year_
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Unrestricted Restricted Total Total
Fund Fund 31-Mar-22 31-Mar-21
£ £ £ £
PAYE & N.I 457 - 457 427
Independent Examiners Fees 600 - 600 500
1,057 - 1,057 927
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## _10. Creditors: Amounts Falling Due in More Than One Year_
The CIO held no long term liabilities during this or the previous financial period.
## _11. Net Assets Between Funds_
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Unrestricted Restricted Total Total
Fund Fund 31-Mar-22 31-Mar-21
£ £ £ £
Fixed Asset Investments - - - -
Net Current Assets 4,964 19,554 24,518 18,538
- - - -
Long Term Liabilities
4,964 19,554 24,518 18,538
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## _12. Staff Costs and Numbers_
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TOTAL TOTAL
2021/22 2020/21
£ £
Gross Wages, Salaries & Fees 33,619 36,167
Employer's National Insurance Costs 1,247 813
Pension Contributions 1,188 952
36,054 37,932
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Employees who were engaged in each of the following activities:
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TOTAL TOTAL
2021/22 2020/21
Charitable Activities 3 3
Fundraising 1 1
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The total amount paid to key management personnel for their services to the charity during the period was £27,869 (2020/21:£29,232).
The Charity operates a PAYE scheme to pay all members of employed staff and no employees received emoluments in excess of £60,000 (2020/21:None).
## _13. Trustees and Other Related Parties_
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. (2019/21:None)
## _14. Risk Assessment_
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## _15. Reserves Policy_
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO’s needs. This is based on the CIO’s size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
## _16. Public Benefit_
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
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## **Independent Examiner’s Report on the Accounts**
Report to the trustees/ members of Orchards on the accounts for the year ended 31st March 2022 set out on pages 16 to 24.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- state whether particular matters have come to my attention
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## K. Collaku MAAT
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
Date: 21st December 2022
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