**Charity number: 1180725**
## **FRIEND IN DEED**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2022**
## **FRIEND IN DEED**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 6|
|**Independent examiner's report**|7 - 8|
|**Statement of financial activities**|9|
|**Balance sheet**|10|
|**Notes to the financial statements**|11 - 20|
**FRIEND IN DEED**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022**
**Trustees** Faith Chmura (née Al-Egaily), Chair Victoria Holt Emma Frost
**Charity registered number** 1180725 **Principal office** 12 Norwich Road Cawston Norwich Norfolk NR10 4EX **Accountants** MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ
Page 1
## **FRIEND IN DEED**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022**
The Trustees present their annual report together with the financial statements of charity for the year 1 April 2021 to 31 March 2022.
During the year covered in the financial statements that follow, despite the majority of visits being prohibited as a result of the Coronavirus pandemic, Friend in Deed has maintained a sustainable membership scheme for care homes, obtained project funding, established strategic relationships and received media coverage¹. The publicity of Friend in Deed aided recognition of the cause and the need that the organisation was established to meet. It demonstrates a wider and growing understanding of the importance of promoting social inclusion by preventing people from becoming socially excluded, and of relieving the needs of older people who are socially excluded and assisting them to integrate into society. This year using remote provision was necessary. Friend in Deed provides social and recreational events involving the local community and the focus on intergenerational activity has been particularly well received and understood. The Friend in Deed resolve to continue to engage with and encourage friendships between people of all ages is strengthened by seeing the positive impact on their lives.
The Trustees recognise the importance of volunteers. In addition to being central to the membership scheme Friend in Deed offers, volunteers also support events, administration, activity delivery and managing community projects.
¹ ITV News, Radio Norfolk, Future Radio, BBC Radio Cambridgeshire, Eastern Daily Press, Norwich Evening News
## **Structure, governance and management**
## **a. Constitution**
Friend in Deed is a Charitable Incorporated Organisation (registration number 1180725), 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.
## **Objectives and activities**
## **a. Policies and objectives**
The objectives of the charity are defined in the Friend in Deed Constitution dated 12 November 2018.
To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of older people who are socially excluded and assisting them to integrate into society, by providing social and recreational facilities and events involving the local community.
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)'.
Page 2
## **FRIEND IN DEED**
**TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **Objectives and activities (continued)**
## **b. Strategies for achieving objectives**
Friend in Deed depends on grants, donations, income generated from the monthly membership scheme and other fees to cover operating costs. In setting the level of fees, concessions and bursaries, the Trustees give careful consideration to the accessibility of programmes and facilities in relation to the objectives.
## **c. Activities undertaken to achieve objectives**
Friend in Deed activities include year round provision of engagement opportunities for people across East Anglia. The period was very successful with virtual events at 19 care homes and postal events at 23 care homes. Unfortunately, people did not meet during the period in sheltered housing sites or day centres for older people. Friend in Deed found innovative ways to engage with 320 older people in the period.
At the end of the year, 21 care homes remained members of the scheme which usually provides regular events within each setting. In order to embrace social distancing requirements introduced to safeguard our communities, the scheme was modified in March 2020 to allow relationships to be established and maintained remotely. Membership provides regular interaction between the generations and has resulted in an improvement in the wellbeing of older people in care settings. The regular nature of membership income from care homes on this scheme is important for the sustainability of Friend in Deed. In order to remain inclusive, if care home management want to take part in the scheme but is unable to pay for membership, Friend in Deed has sought partial subsidy or full funding for membership to allow as many care homes to partake in the scheme as possible. Four of the membership care homes were in receipt of subsidy or had membership paid in full by grant funding or corporate sponsorship.
In addition to membership events, Friend in Deed organises music sessions that care homes book to suit the setting calendar and available resources. These sessions include activities around singing and movement and are also attended by younger people.
Friend in Deed worked with one university, one college, 13 schools, two nurseries and two child minding settings on projects using written communication and video technology to increase impact and support the most isolated older people in care homes and children in schools, babies and toddlers.
In the activities outlined above², approximately 5,750 hours of engagement took place in the period.
Community and themed events usually held on notable dates of celebration were not permitted during the period. Friend in Deed hopes to resume this activity in the future.
Corporate sponsors and local not for profit organisations recognised the impact of isolation on care home residents and provided funding to purchase equipment to address the problem.
Many carers, families and friends of older people report that their loved ones look forward to communicating with the younger people and children. Many of the Friend in Deed supporters using platforms such as Just Giving are those who see the impact of our engagement activity most clearly; family members of residents or staff from the care homes. Supporters made personal donations or held funeral collections in the name of a relative who has passed away. The young people and their guardians greatly enjoy and gain confidence from the companionship and experience of the older people and attend regularly to help children build lasting relationships.
The amount of individual giving during the year was over £2,000 (previous period spanning the early pandemic almost £10,000) and remains indicative of the support garnered for care home residents and the positive experience of everyone involved. The Friend in Deed business plan documents the intention of the Trustees to build a strong and resilient organisation, provide excellent value and repeatable experiences that improve the wellbeing of those involved.
Page 3
**FRIEND IN DEED**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **Objectives and activities (continued)**
² Intergenerational Care Remote Visits (Little Visitors, Junior Visitors, Community Visitors, Community Visitors Adult, Music Sessions, School Projects, Care Home Choir, Pen Pals Scheme, care home activity collaborations such as science sessions and a virtual Trick or Treat Halloween event, All Ages Love Learning, weekly newsletter for care home residents, Clarion Future Community Kindness Award, Clarion Community Connections Award, Junior Care Home Ambassador scheme, Junior Artist Programme, Norwich City Football Club (NCFC) Academy visits for care home residents.
## **d. Volunteers**
The value of time and services provided by volunteers has not been included; this amounted to 120 hours back office support and 5,750 hours community engagement during the year.
## **e. Main activities undertaken to further the charity's purposes for the public benefit**
In planning activities, as set out above, the Trustees have considered the Charity Commission’s guidance on public benefit, including the guidance on public benefit and fee charging.
## **Achievements and performance**
## **a. Main achievements of the charity**
- Delivery of 5,750 hours of intergenerational engagement and participation activity
- 125 students took part in intergenerational quizzes, befriending and shared learning sessions online
- 60 students visited the grounds of care homes visits to chat, wave and take part in musical and dance performances
- 110 school pupils involved in sharing examples of class work, writing poetry for residents
- 50 school pupils and little visitors helped with content for our weekly newsletter to care homes
- 110 school pupils and little visitors sent video clips to be made into DVDs for care homes
- 60 little visitors sent photos to be added to our photo booklets for care homes
- 120 school pupils and little visitors took part in creative activities posted to them so that care home residents could enjoy activities that children were also participating in
- 4 more junior care home ambassadors were appointed, bringing the total to 10, with 15 new activities taking place to support the 5 care homes that they oversee
- 12 intergenerational music events online run by external professionals
- 10 intergenerational science sessions online for little visitors and care home residents
- Subsidised or fully funded membership provided to four care homes
- Engaged with 6,457 people who want to help reduce loneliness
- A total of 120 voluntary hours were undertaken, helping to support events, administration, fundraising, activity delivery and manage new activities
- Collaborated with 13 schools, 2 nurseries, 2 childminding services, 1 college and 1 university (UEA)
Page 4
**FRIEND IN DEED**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **Financial review**
## **a. Going concern**
With most pandemic related restrictions lifted in the UK, the financial statements have been prepared on a going concern basis as the Trustees believe that the uncertainties regarding future visits to care homes are reduced. The objectives of Friend in Deed remain unaffected and methods are available and in place to continue activities and engagement regardless of procedures that vary across the care home scheme membership. The organisation has modified the basis of activity to include remote support to care settings within the membership, although face to face visits are now allowable in some homes. At the date of the signing of this statement, scheme membership remains stable, and visitors are allowed inside some care homes (albeit it with very different covid related admission requirements). The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The forecast income is sufficient considering the level of expenditure for the charity to be able to continue as a going concern.
## **b. Reserves policy**
At 31 March 2022, free reserves were £8,579 ( _2021: £7,986_ ). The Trustees work towards a minimum reserve of three months operational commitment (to be adjusted as operational commitments change), with an optimum of six months.
## **c. Results for the year**
The financial statements have been prepared in accordance with current statutory requirements and comply with the terms of the charitable company’s governing document.
The surplus on unrestricted funds for the period was £593 ( _2021: £3,964_ ).
Restricted funds held and carried forward at 31 March 2022 were £10,580 ( _2021: £16,577_ ).
Total income was £40,593 ( _2021: £57,667_ ) of which 23% ( _2021: 42%_ ) was restricted.
Income from grants and contracts continued to be critical to the ability of Friend in Deed to maintain its activities. Major sources of funding are disclosed in the notes to the financial statements. A breakdown of expenditure for the year is also disclosed in the notes to the financial statements.
Page 5
## **FRIEND IN DEED**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales 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 charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
**Faith Chmura (née Al-Egaily)** (Chair of Trustees) Date: 21 July 2022
Page 6
## **FRIEND IN DEED**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022**
## **Independent examiner's report to the Trustees of Friend in Deed ('the charity')**
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Page 7
## **FRIEND IN DEED**
## **INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Signed: Alice Lynch BSc ACA DChA
Dated: 21 July 2022
## **MA Partners LLP**
Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ
Page 8
**FRIEND IN DEED**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022**
|**Note**
**Income from:**
Voluntary income
3
Charitable activities
4
**Total income**
**Expenditure on:**
Raising funds
Charitable activities
5
**Total expenditure**
**Net (expenditure)/income**
Transfers between funds
10
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**
10|**Unrestricted**
**funds**
**2022**
**£**
**6,221**
**25,160**
**31,381**
**639**
**33,041**
**33,680**
**(2,299)**
**2,892**
**593**
**7,986**
**593**
**8,579**|**Restricted**
**funds**
**2022**
**£**
**9,212**
**-**
**9,212**
**-**
**12,317**
**12,317**
**(3,105)**
**(2,892)**
**(5,997)**
**16,577**
**(5,997)**
**10,580**|**Total**
**funds**
**2022**
**£**
**15,433**
**25,160**
**40,593**
**639**
**45,358**
**45,997**
**(5,404)**
**-**
**(5,404)**
**24,563**
**(5,404)**
**19,159**|_Total_
_funds_
_2021_
_£_
_38,523_
_19,144_|
|---|---|---|---|---|
|||||_57,667_|
|||||_200_
_46,684_|
|||||_46,884_|
|||||_10,783_
_-_|
|||||_10,783_|
|||||_13,780_
_10,783_|
|||||_24,563_|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 11 to 20 form part of these financial statements.
Page 9
## **FRIEND IN DEED**
## **BALANCE SHEET AS AT 31 MARCH 2022**
|**Note**
**Current assets**
Debtors
8
Cash at bank and in hand
Creditors: amounts falling due within one
year
9
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
10
Unrestricted funds
10
**Total funds**|**1,141**
**18,818**
**19,959**
**(800)**|**2022**
**£**
**19,159**
**19,159**
**19,159**
**10,580**
**8,579**
**19,159**|_1,211_
_25,571_
_26,782_
_(2,219)_|_2021_
_£_
_24,563_|
|---|---|---|---|---|
|||||_24,563_|
||||||
|||||_24,563_|
|||||_16,577_
_7,986_|
||||||
|||||_24,563_|
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
**Faith Chmura (née Al-Egaily)** (Chair of Trustees) Date: 21 July 2022
The notes on pages 11 to 20 form part of these financial statements.
Page 10
**FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **1. Accounting policies**
## **1.1 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Friend in Deed 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.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.
## **1.2 Going concern**
With most pandemic related restrictions lifted in the UK, the financial statements have been prepared on a going concern basis as the Trustees believe that the uncertainties regarding future visits to care homes are reduced.
The objectives of Friend in Deed remain unaffected and methods are available and in place to continue activities and engagement regardless of procedures that vary across the care home scheme membership. The organisation has modified the basis of activity to include remote support to care settings within the membership, although face to face visits are now allowable in some homes. At the date of the signing of this statement, scheme membership remains stable, and visitors are allowed inside some care homes (albeit it with very different covid related admission requirements).
The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The forecast income is sufficient considering the level of expenditure for the charity to be able to continue as a going concern.
## **1.3 Income**
All income is recognised once the charity has entitlement to the income after any conditions have been met, it is probable that the income will be received and the amount of income receivable can be measured reliably.
For donations and grants to be recognised the charity will have been notified of the amounts and the settlement date. If there are conditions attached to the donation or grant and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfillment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
Care scheme income includes membership fees for the Little Visitor scheme within care settings. Income is recognised in line with the membership benefits received.
Page 11
**FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **1. Accounting policies (continued)**
## **1.4 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 on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
## **1.5 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid.
## **1.6 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.
## **1.7 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.
## **1.8 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 aim and use of each restricted fund is set out in the notes to the financial statements.
Page 12
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **2. Critical accounting estimates and areas of judgement**
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.
## **Bad debt provision**
A provision is made based upon debts that are not considered to be collectible. This is assessed annually and is predominantly based upon the ageing of debt balances. The trade debtors balance at the reporting date is presented net of the provision made. At the 31 March 2022 the provision was £NIL ( _2021 - £1,530_ ).
## **3. Voluntary income**
|**Unrestricted**
**funds**
**2022**
**£**
Legacies
-
Grants, donations and sponsorship
6,221
**Total 2022**
6,221
_Total 2021_
_14,118_|**Restricted**
**funds**
**2022**
**£**
-
9,212
9,212
_24,405_|**Total**
**funds**
**2022**
**£**
**-**
**15,433**
**15,433**
_38,523_|_Total_
_funds_
_2021_
_£_
_765_
_37,758_|
|---|---|---|---|
||||_38,523_|
|||||
## **4. Income from charitable activities**
|**Unrestricted**
**funds**
**2022**
**£**
Care Scheme income
25,160
_Total 2021_
_19,144_|**Total**
**funds**
**2022**
**£**
**25,160**
_19,144_|_Total_
_funds_
_2021_
_£_
_19,144_|
|---|---|---|
||||
Page 13
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **5. Analysis of expenditure by activities**
|Charitable activities
_Total 2021_
**Analysis of direct costs**
Project expenses
Self employed personnel
Travel
**Analysis of support costs**
Office costs
Bad debts
Professional fees
Insurance
Marketing
Bank charges|**Activities**
**undertaken**
**directly**
**2022**
**£**
43,494
_42,871_|**Support**
**costs**
**2022**
**£**
1,864
_3,813_|**Total**
**funds**
**2022**
**£**
**45,358**
_46,684_
**Total**
**funds**
**2022**
**£**
**12,661**
**29,551**
**1,282**
**43,494**
**Total**
**funds**
**2022**
**£**
**1,120**
**(1,110)**
**800**
**574**
**384**
**96**
**1,864**|_Total_
_funds_
_2021_
_£_
_46,684_|
|---|---|---|---|---|
|||||_Total_
_funds_
_2021_
_£_
_13,376_
_28,580_
_915_|
|||||_42,871_|
|||||_Total_
_funds_
_2021_
_£_
_1,283_
_930_
_780_
_407_
_344_
_69_|
|||||_3,813_|
Page 14
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **6. Independent examiner's remuneration**
||**2022**|_2021_|
|---|---|---|
||**£**|_£_|
|Fees payable to the charity's independent examiner for the independent|||
|examination of the charity's annual accounts|**560**|_540_|
|Fees payable to the charity's independent examiner in respect of:|||
|Taxation compliance services|**240**|_240_|
## **7. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2021 - £NIL)_ .
During the year ended 31 March 2022, no Trustee expenses have been incurred _(2021 - £NIL)_ .
## **8. Debtors**
|**Due within one year**
Trade debtors
Prepayments and accrued income|**2022**
**£**
**600**
**541**
**1,141**|_2021_
_£_
_670_
_541_|
|---|---|---|
||||
|||_1,211_|
## **9. Creditors: Amounts falling due within one year**
|Trade creditors
Accruals and deferred income|**2022**
**£**
**-**
**800**
**800**|_2021_
_£_
_23_
_2,196_|
|---|---|---|
||||
|||_2,219_|
Page 15
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **10. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
General Funds - all funds
**Restricted funds**
Aviva
Flagship
Norfolk Community Foundation
("NCF") - Lovewell Blake
Broadland District Council
BCKLWN
Cromer Town Council
Cladspray Solutions
NCF - Paul Bassham
Aviva All Ages Love Learning
Co op Local Community Fund
Clarion Futures FiD Community
Kindness Award Pilot
Voluntary Norfolk Better
Together
NCF - Birketts
Tesco - Groundworks - Junior
Artists Project
**Total of funds**|**Balance at 1**
**April 2021**
**£**
**7,986**
**628**
**1,020**
**427**
**79**
**320**
**560**
**66**
**1,000**
**5,474**
**1,808**
**5,000**
**195**
**-**
**-**
**16,577**
**24,563**|**Income**
**£**
**31,381**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**1,472**
**2,500**
**-**
**4,240**
**1,000**
**9,212**
**40,593**|**Expenditure**
**£**
**(33,680)**
**(628)**
**-**
**(390)**
**-**
**-**
**-**
**(66)**
**(999)**
**(1,556)**
**-**
**(5,171)**
**(205)**
**(2,585)**
**(717)**
**(12,317)**
**(45,997)**|**Transfers**
**in/out**
**£**
**2,892**
**-**
**-**
**(37)**
**(79)**
**(320)**
**(560)**
**-**
**(1)**
**-**
**-**
**(1,125)**
**10**
**(780)**
**-**
**(2,892)**
**-**|**Balance at**
**31 March**
**2022**
**£**
**8,579**|
|---|---|---|---|---|---|
||||||**-**
**1,020**
**-**
**-**
**-**
**-**
**-**
**-**
**3,918**
**3,280**
**1,204**
**-**
**875**
**283**|
||||||**10,580**|
||||||**19,159**|
Page 16
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **10. Statement of funds (continued)**
## **Statement of funds - prior year**
|**Unrestricted funds**
General Funds
**Restricted funds**
Aviva
Flagship
Norfolk Community Foundation
("NCF") - Lovewell Blake
Broadland District Council
BCKLWN
Coca Cola
Tesco
Cromer Town Council
Cladspray Solutions
NCF - Paul Bassham
Persimmon Community
Champion
Aviva All Ages Love Learning
Co op Local Community Fund
Clarion Futures FiD Community
Kindness Award Pilot
Voluntary Norfolk Better
Together
NCF - Covid-19 Community
Response Fund
**Total of funds**|_Balance at_
_1 April 2020_
_£_
_4,022_
_4,914_
_1,020_
_1,381_
_200_
_320_
_1,923_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
9,758
_13,780_|_Income_
_£_
_33,262_
_-_
_-_
_-_
_-_
_-_
_-_
_500_
_1,000_
_5,000_
_1,000_
_1,000_
_7,797_
_1,808_
_5,000_
_300_
_1,000_
24,405
_57,667_|_Expenditure_
_£_
_(34,282)_
_-_
_-_
_(954)_
_(121)_
_-_
_(1,919)_
_(500)_
_-_
_(4,934)_
_-_
_(999)_
_(2,323)_
_-_
_-_
_(105)_
_(747)_
(12,602)
_(46,884)_|_Transfers_
_in/out_
_£_
_4,984_
_(4,286)_
_-_
_-_
_-_
_-_
_(4)_
_-_
_(440)_
_-_
_-_
_(1)_
_-_
_-_
_-_
_-_
_(253)_
_(4,984)_
_-_|_Balance at_
_31 March_
_2021_
_£_
_7,986_|
|---|---|---|---|---|---|
||||||_628_
_1,020_
_427_
_79_
_320_
_-_
_-_
_560_
_66_
_1,000_
_-_
_5,474_
_1,808_
_5,000_
_195_
_-_|
||||||_16,577_|
||||||_24,563_|
Page 17
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **10. Statement of funds (continued)**
Funding received from **Aviva** was used to cover the monthly fees for 5 care homes to be members of the Little Visitor scheme.
Funding received from **Flagship** was for one off events and Little Visitor events within sheltered housing. No such events or visits took place during the current year.
Funding was received from **The Lovewell Blake Fund** through the Norfolk Community Foundation for the provision of specialists at 20 intergenerational events. A transfer to unrestricted funds of £37 has been recognised during the year representing contributions towards such events.
**Broadland District Council** provided a grant for costs associated with VE Day celebrations. During the year a transfer of £79 was made to unrestricted funds representing a contribution from the grant towards the charity's core costs.
Funding from **BCKLWN** was provided to cover the costs of 3 music based events. A transfer to unrestricted funds of £320 has been recognised during the year representing contributions towards such events.
Funding was received from **Cromer Town Council** to subsidise the monthly fees for Halsey House care home to be a member of the Little Visitor scheme. A transfer to unrestricted funds of £560 has been recognised during the year representing these monthly fee contributions.
A donation received from **Cladspray Solutions** was for the purchase of equipment for care homes and the charity.
Funding received from **The Paul Bassham Fund** through Norfolk Community Foundation was for the purchase of resources and equipment for the charity and for the delivery of activities in care homes.
Funding received through **Aviva** crowdfunding was for the **All Ages Love Learning** project. This project provided schemes of learning for care home residents and school children to both participate in.
The **Co op Local Community Fund** provided a grant for one off Zoom activities to support intergenerational connections.
**Clarion Futures** provided funding for the development of a community kindness award for children to benefit from. During the year transfers of £1,150 were made to unrestricted funds representing contributions from the grant towards the charity's core costs.
Funding received from **Voluntary Norfolk** was for the **Better Together** project. This was a penpal scheme between 25 children and 25 care homes.
Funding was received from the **Birketts Fund** through the Norfolk Community Foundation to support the costs of the Keep Smiling project helping to keep care home residents and Little Visitors connected. A transfer to unrestricted funds of £780 has been recognised during the year representing contributions from the grant towards the charity's core costs.
**Tesco** provided funding through **Groundworks** for the **Junior Artists Project** following the charity's success in Tesco's blue token collections. The project involved children in the community, particularly those from low income households, receiving new art sets to design art work for care home residents to enjoy.
Page 18
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **11. Summary of funds**
## **Summary of funds - current year**
|General funds
Restricted funds|**Balance at 1**
**April 2021**
**£**
**7,986**
**16,577**
**24,563**
_Balance at_
_1 April 2020_
_£_
_4,022_
_9,758_
_13,780_|**Income**
**£**
**31,381**
**9,212**
**40,593**
_Income_
_£_
_33,262_
_24,405_
_57,667_|**Expenditure**
**£**
**(33,680)**
**(12,317)**
**(45,997)**
_Expenditure_
_£_
_(34,282)_
_(12,602)_
_(46,884)_|**Transfers**
**in/out**
**£**
**2,892**
**(2,892)**
**-**
_Transfers_
_in/out_
_£_
_4,984_
_(4,984)_
_-_|**Balance at**
**31 March**
**2022**
**£**
**8,579**
**10,580**|
|---|---|---|---|---|---|
||||||**19,159**|
||||||_Balance at_
_31 March_
_2021_
_£_
_7,986_
_16,577_|
|**Summary of funds - prior year**||||||
|General funds
Restricted funds||||||
||||||_24,563_|
## **12. Analysis of net assets between funds**
**Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2022**
**£**
Current assets
9,379
Creditors due within one year
(800)
**Total**
8,579|**Restricted**
**funds**
**2022**
**£**
10,580
-
10,580|**Total**
**funds**
**2022**
**£**
**19,959**
**(800)**|
|---|---|---|
|||**19,159**|
Page 19
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **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_
_2021_
_£_
10,066
(2,080)
7,986|_Restricted_
_funds_
_2021_
_£_
16,716
(139)
16,577|_Total_
_funds_
_2021_
_£_
_26,782_
_(2,219)_
_24,563_|
|---|---|---|---|
## **13. Related party transactions**
During the year ended 31 March 2022, no transactions with related parties occurred ( _2021 - none_ ).
Page 20