Registered Charity Number 1180942 Registered Company Number CE015766 (England and Walèsl THE CLINK CAFÉ CHARITY Charitable incorporated organisation FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
THE CLINK CAFÉ CHARITY CIO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Cont•nts Pagès Trustees, officers and advisers Report of the trustees Report of the auditors 7-10 Statement of financial activitiès and ineome and èxpènditure aeeount Balance sheet 12 Notes to the financial statements 13-19
THE CLINK CAFÉ CHARITY CIO TRUSTEES, OFFICERS AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021 Trustees S Harrison K McGrath W Middleton F Soott D Walker Ire$igned 31 August 20211 (resigned 31 August 20211 (resigned 31 August 20211 Règistèrèd Officè No. 1 Londtsn Bridge London SE1 9BG Chièf Exèeutiv• C Moore Company S•erètary D Whilworth Bank8rs Coutts & Co 440 Strand London WC2R OQS Sollcltors Howard Kennedy LLP No 1 London Bridge London SE19BG Audltors Moore Kingston Smith LLP 9 Appold Street London EC2A 2AP
THE CLINK CAFÉ CHARITY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021 HAIRMAN'S STATEMENT In December 2020, the Trustees took the hard decision to permanently close The Clink Café, located in the heart of Manchester's aty centre in Canada House on Chepstow Street. Through The Clink Charity, we rernain fully committed to supporting our Clink Café graduates who have trained with us in the cornmunity.
THE CLINK CAFÉ CHARITY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing do¢um¢nt The Clink Café Charity is controlled by its governing document and is established as a Charitable Incorporated Organisation ICIOI under the Charities Act 2011. The sole member of the charity is The Clink Charity, a registered charity lirllited by guarantee. Organisational stNcture Trustee Board As explained above the Clink Café Charity is a wholly owned subsidiary of The Clink Charity and its trustees report to the trustees of the parent Charity. The charitable group is governed by a Board of Trustees Chaired by Finlay Scott which supervises the senior managetnenl team ISMTI and stsff he8ded up by the Chief Executive Officer. Christopher Moore. The Clink Charity Board of Trustees meets at least 4 times each year to set and oversee the delivery of the group s objectives. The Board has a clear and well-underslood govemance role. approving the strategy. annual budgets and reviewing the managernent accounts and cash flows on a quarterty basis. The Trvslees ensure that risk is well understood and managed, and that the charity is operating legally and in full Complian with our charitable objectives, ethos and values. The Board appoints and delegates the delivery of the strategy and management of the operation of the charity and its subsidiaries to the CEO, who in turn appoints and manages SMT. SMT comprises the CEO, the Finan Director, the Operations Director and the Support and Mentoring Director. The SMT meets monthly to review in detail all aspects of the operations including the training, support and rnenloring of the benefici8ries of the Charity, a5 well as safeguarding. health and safety. There are two additional Trustees eommittees that meet regLJlarly." Audit and Risk Committee - this meets with the extemal auditors twice yearly,. once lo review the systems and intemal controls on financial and governance issues and make any recommendations to the Ttuslee Board with a second meeting to ieviewlhe draft Annual Report and Accounts prioito sending lo the Board for approval and signing. Remuneration Committee - this reviews and recommends to the Trustee Board staff remunerab'on, induding the salaiies of thè SMT. The Committeè takes into account the rèsponsibilrties of the role and the need to sel competitive salaries against wh81 Is affoidable for the organi5alion. The Clink Café Charity is govemed by its own Board of TrLJStees, also chaired by Finlay Scott, with one other Tiuslee drawn froTn The Clink Charity's Board of Ttuslees 8nd 811 other Tiuslees appointed independently. The Clink Café Board of Trustees meets at least 3 times each year to set and oversee the delivery of the Café's objectives, to review operational perfom)ance and to approve the Café's draft Annual Report and Accounts. Tru$tee training and indu¢tion Trustees have been carefulty selected from business, education, legal, finanaal, media, property and buikjing experien. Upon appointmènt. Tiustees alè given a copy of the Chaiity Commission doeLJment"The Essential TIu51ee- What you need lo knoW' and asked lo read rt. They 8150 spend lime with the Chairman, CEO and SMT lo familiari5e theMsee5 with the operations of the Chaiity and the Restauran15 to ensure that they understand the aims and the objectives of the Charity are achieved. Additionally, the independent Clink Café Trustees are drawn from Manchester and the wider North West, adding local knowledge to their decision-making. Risk management The Trustee Board is responsible for the oversight of the risks faced by the Charity. The Trustee Board and Audit and Risk Committeè iegularfy reviÉw the Charty's risk position. internal conliols asse5smÉnt and Compliance with relevant slalulory and finance regulations. Based on the Charities Commission's Guidance Charity Reserves.. building resilience. the Charity has a risk-management pr(Kess designed to identify the major risks
THE CLINK CAFÉ CHARITY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021 that could impact on the aim5 in the Charity's Slialegic Plan. This process identifies the major risks the Charrty faces. the likelihood of occurrence, the signilicance of the risk, and any mitigating controls that are in place. It also seeks to identify any actions and resources required to manage these risks further. The Clink Café Trustees Board iegulaily review the rnajor risks and mrtig81ions Identified that are ielevanl lo the operation of the Café. ensuring that effective controls are in place and giving assurance that the correct risks and mitigalions have been identified. Prin¢ipal ri$k$ and un¢ertaintie$ The coronavirus pandemic resulted in the trustees of The Clink Charity reassessing the work of the charity and its finances which included reviews of income and expendrture forecasts and projected cash flows. As part of this process. the Trustees of the Clink Gharity considered the viability of all opeialion5. It was agreed that funding for The Clink café, had been a considerable drain on the Gharity's overall resources, and thus deerlled unsustainable. Thiswas an extremely difficult decision to arrive at, as The Café had expanded The Clink's training from within a prison environment to working with homeless clients in the heart ol Manchester. However, based on the café's perfoirnanTr since opening. il was decided that The Clink Charrty should focus on its Cole activities in a stable economic environment. In the light of this decision, the Board of The Clink Café Charity considered its future potential to independently achieve rt5 core objectives and financial viabilty within a ieasonable lime scale. Given the impact of the coronavirus pandemic on cily-cenlre foottall and working patterns, the Café Trustees concluded that the risks and costs of continuing to operate the Café as an independent charilable enterprise were too great and consequently decided to close the Clink Café at Canada House in Manchester in December 2020. Safeguarding During 2021 all existing and new staff underwent online training and will be reviewed as we once we are out of the pandernic and extein81 training becomes available again. We now have full compliance frotn Sile and operational level right through the organisation right up lo a DSO on the board of trustees Health and Safety Fire, heatth & safety, food hygiene and allergen awareness are at the core ofwhat we do and we have engaged an extemal company to audit our process and prOdureS at all our premises on an annual basis. In addition, local Environmental Health Officers inspect our premises and the Calé holds a S star rating. Our staff are trained in Emergency First Aiders in the wotkplace, and also obtain the following qualifications Health and Safely (Level 2 or 31. Food Hygiene (Level 2, 3 or 41 and Allergens Awareness ILevel 21. OBJECTIVES AND ACTIVITIES Signifi¢ant o¢tivitie$ To ensure the success of the programme, The Clink Charty developed a five-slep integrated model that could be applied across more prisons across the country and to further expand The Clink restaurant conTrpt. The model is usèd al Thè Clink Café. The five-slep model focuses on Recruitment, Training, Supporting, Employment and Mentoring. This model has drarnatically reduced the reoffending rates ol Ihose who have been part of the training programme. Public benefit statement The Trustees confirm that they have given due consideration to Charity Commission published guidance on the operation of the Public Bènefit requirement in ielation to the a¢tivilies of the charitable ¢otnpany. Financial Review Due to closLJre ol the café from 23rd March 2020, income from sales fell dramatically from £110,502 in 2020 to £Nil in 2021. The end of year resuhs showed a deficit of £42512020 defiat of £51,098) before exceptional write back of group related loans of £5,23012020'. £93,387). The Clink Charity wrote off the loans that had arisen due to the subsidiary delivering the charity's objectives.
THE CLINK CAFÉ CHARITY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021 Reserves Policy Al the end 012021 The Clink Café Charity had a net asset position of £Nil12020.' net current liabilities of £4,805). The café ilseif doe$ not hold ieserves as all reserves are held by the paient charity. Fund Raising methods and processes No external fund iaisers are used. The Charity has always depended on the generosity and support of various grant giving trusts, foundations, companiès and philanthropic individuals to build and fund thè projècts. The work of the charity not only changes lives of the Clink graduates but also their families and friends, as well as making so¢iety a safer place and ultimately saving tsx-payers money. Statemgnt of Trusteas, responsibilitiès. The trustees ale iesponsiblÉ for preparing the Trustees, Rèport and the financial statèmènts in a¢eordancè with law applicable to ChareS in England and Wales and United Kingdom Accounting Standards (United Kingdom Generally Aecepted Accounting Practicel. Charity law requires trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of its income and expenditure for that period. In preparing these financial statements, the trustees are reqLJired to.. select suitable accounting policies and then apply them consistendy., observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., Slate whether applicable UK Awounling Stsndaids have been followed. subject to any material departures dis¢losed and explained in the finanoial staletnenls". prepare the financial 51alemeNls ON the going concern basis unless f( is inappropriate to presume that the charity will remain in bu5ine55 The trustees are responsible ft)r keeping piopei a¢¢ounting ¢0[d5 that disclose with reasonable a¢¢ura¢y al any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Aet 2011. the Charity (Accounts and Report) Regulations 2008 and the piovisions of thè tiust deed. They arè also responsible for safeguarding the assets of the charitable company and the group and hèn¢È for taking reasonable steps foi the prevention and detection of fraud and other irregularrties. In as far as the trustees are aware.. thèrè is no rèlèvant audit infomation of whi¢h thè eharitablè company's auditor is unawarè". and the Iruslees have taken all steps that that they ought lo have tsken lo m8ke themselves aware of any of any relevant audit information and to establish that the auditor is aware of that infomation. On behalf of the Board 2710912022 K McGralh- Trustee Dale".
THE CLINK CAFÉ CHARITY CIO INDEPENDENT AUDITOR'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 INDEPENDENT AUDITOR'S REPORTTO THE TRUSTEES OF THE CLINK CAFÉ CHARITY CIO Opinion We have audited the financial statements of The Clink Café Charity CIO for the year ended 31 December 2021 which comprise the Statement of Finanaal Activities lincluding the Summary Income and Expenditure Aeeounti. the Balance Sheet and notes lo the financial stalemenls, including a summary of significant accounting policies. The financial reporting frarnework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102'The Financial Reporting Standard Applicable in the UK and RepLJblic of Ireland, (United Kingdom Generalw Accepted Accounting Practice). In our opinion the financial statements.. give 8 true and fair view of the stsle of the ¢harty'$ 8ffairs as 3131 December 2021. and of ils incoming resources and application of resources, for the period then ended., have been proper prepared in accordance with United Kingdom Generally Accepted AccoLJnting Piaclice,. and have béen prèparad in accordaneè with the rèqLJirèmènts of the Charities Aet 2011. Basis for opinion We conducted our audil in accordance with International Standards on ALJditing IUKI IISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's Responsibilities for th& audit of the financial slalements section of our ieport. We are independent of the charity in accoidance with the ethical requirements that are relevanl to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements. we have concluded that the Iruslees. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on thè work wè have pèrformed, we havé not idèntified any matèrial uncsrtainties relating to evènts or conditions that, individually or collectively. may cast significant doubl on the charity's ability to continue as a going concem for a period of al least tsvelve months from when the financial staternenls are aulhorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. We have nothing to report in respect of the following matters in relation to which the ISAS (UK) reqLJire us to report to you whère". the trustees, use of the going concern basis of accounting in the preparation of the financial statements is not appropriate., or the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least {wèe months from the datè whèn the finanaal statements arè authorised for issue. Other Infom)atlon The other information cornprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion
THE CLINK CAFÉ CHARITY CIO INDEPENDENT AUDITOR'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial stalemenls. our responsibility is to read the other Information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or othenfirise appears to be materially misstated. If we identify such material inconsisteneies 01 apparent material misstatements. we are required to determine whether there is a material misslalemenl in the financial 5taterllenls or a rnalerial misslalemenl of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing lo report in this regard. Matters on whlch w• ar• rèqulred to rèport by •xc&ptlon We have nothing lo report in iespect of the following m8tters where the Charitie5 Act 2011 requiie5 U5 to report to you if, in our opinion.. the Information given in the Trustees, Annual Report Is inconsislenl in any rnalerial ie5pecl wrth the financial 51alernenls', or the charity has not kept adequate awounting re¢ords", or the financial statements are not in agreement with the accounting records and returns,. or we have not received all the information and explanations we required for our audit. Responsibilities of trustees As explained rnore fully in the IIu5tees' respon51bililies 51alemenl sel out on page 7. the Iruslees 8ie responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as Ihe trustees determine is necessary to enable the preparation ol financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity s ability lo continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alletnats.ve bul lo do so. Auditor's responsibilities for the audit of the financial statements We have been appointed as auditor under section 145 of the Chaiilies Act 2011 and report in accordance with regulations made under section 154 of that Act. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are fre& from material misstalemenl, whelhei due to fraud 01 error. and 10 Issue an audiloi'5 report that includes our opinion. Reasonable assurance is a high level of assuran, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a rnaterial misstaternent when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basi5 of these financial stsletnenls. Irregularrties. including fraud, are InStanS of non-complian with laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, Including fiaud. The extent to whioh our prooedures are capable of delecling Irregularrties. including Iiaud is detailed below. Explanatlon as to what •xt•nt thè audlt was consld•md capabla of dèt•ctlng Irr•gularltlès, Includlng fraud The objectives of our audit in respect of fraud, are,. to identify and assess the risks of material misstatement of the financial statements due to fraud,. to obtain sufficient appropriate audit evidence regarding the assessed
THE CLINK CAFÉ CHARITY CIO INDEPENDENT AUDITOR'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks,. and to respond appropriately to instances ol fraud or suspected fraud identified during the audit. However. the piitnary iesponsibility for the prevention and detection of fraud iesls with both tllanagemenl and those charged wrth governance of the charity. Our approach was as follows.. We obtained an understanding of the legal and regulatory requirements applicable to the charity and considered that the most significant are Ithe Charities Act 2011, the Charity SORP, and UK financial reporting standards as issued by the Finanaal Reporting Counal. We obtained an understanding of how the charity complies wrth these requirernents by discussions with management and those charged with govemance. We assessed the risk of material misstatement of the finan¢ial stalemenls, in¢luding the iisk ol material misstatement due to Iiaud and how it might occur, by holding discLJssions with managèmènt and thosè charged with governance. We inquired of management and those charged with govemance as to any known instances of non- Complian or suspected non-compliance with laws and regulations. Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with gov&rnan¢e and obtaining additional ¢orroborative eviden¢e as required. As part of an audit in accordance wrth ISAS lu we exerase professional judgement and maintain professional sptiCIsM throughout the audit. We also.. Identify and assess the risks of material mi551alemenl of the financial slalemen15. whether due lo fraud or error, design and perform audit prOdureS responsive to those risks, and obtain audit evidence that is suffiaent and appropriate to provide a basis for our opinion. The risk of not detecting a material misslalemenl resulting from fiaud Is highei than for one resulting fiorn etror. as fraud may Involve collusion, forgery, intentional omi5sion5, misrepresentstion5, or the override of intemal control. Obtain an understanding of internal control relevant to the audit in order to design audit proeedures that are appropriate in the ciicurnslance5. bul not for the purposes of expie55ing an opinion on the effectiveness of the charity's internal control. Evaluate the appropii*eness of 3¢¢ounling poli¢ies used and the reasonableness of aCvnI1ng esb"tn8les and related disclosure5 made by the Iiuslees. Conclude on the appropiiateness of the trustees. use of the going wncern basis of aocounling 8nd, based on thè audit Èvidèncè obt3inèd. whèthei a rnaterial uneèrtainty èxists rèlatéd lo evènts or Conditn5 that may cast significant doubl on the charity s ability lo continue as a going concern. If we conclude that a material uncertainty exists. we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our condusions are based on the audrt evidence obtained up to the date of our auditor's report. However, fuluie events or conditions rnay cause the charity to cease lo continue as a going concern. Evaluate the overall presentation. structure and ¢ontent of the financial statemènts, in¢luding thè disc105ures. and whelhei the financial stslernenls represent the undeilying transactions and events in a manner that achieves fair presentation. We communicatewith those charged with governanee regarding. among other matters, the planned scope and timing ol the audit and signrfioanl audrt findings, including any significant defioienoies In internal oontrol that we identify during our audit.
THE CLINK CAFÉ CHARITY CIO INDEPENDENT AUDITOR'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 Use of our report This report is made solely lo the ¢harity's Iruslees, as a body. in ac¢ordan¢e with Chapter 3 of Part 8 of the Charities Act 2011. Our audit work has been undertaken so that we rnighl slate lo the charity's trustees those matter5 we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charity and charity's trustees as a body, for OLJr audit work. foi this ieport, 01 foi the opinion we have formed. K, LCP 28 September 2022 Stslulory auditor 9 Appold Stieel London EC2A 2AP Moore Kingston Smith LLP is èligible to act as auditor in tèrms of Sèction 1212 of the Companiès Act 2006. 10
THE CLINK CAFÉ CHARITY CIO STATEMENT OF FINANCIAL ACTIVITIES IINCLUDING INCOME AND EXPENDITURE ACCOUNT> FOR THE YEAR ENDED 31 DECEMBER 2021 Unrestrl¢ted Funds Restdcted Funds Totsl 2021 Totsl 2020 Note In¢ome and Endowments From Charitable activities 110,502 Total 110,502 Expendltsjre On: Charitable activities 425 425 161,600 Total 425 425 161,600 Net lexpenditureifincome forthe year from charitabl8 activities 14251 14251 151,0981 EXPtIOnal income ." Loan frorn parent undertaking wrrte bad( Exceptional income . Loan from group undertaking wrrte back 93,387 5,230 5,230 Net Income forthe year 4.805 4,805 42.289 Re¢on¢lllatlon of funds.. Total Funds brought fotward 14,8051 14,8051 147,0941 Totsl Fund$ carrfed fOard 14.8051 All 8mounts derive frorn discontinuing activitie8 8S the trustees decided to close operations at the cafe for the foreseeable future The charitable IncoOrated organisation has no recognised gains or losses other than the net income for tt)e year. The accornpanying notes forrn part of these finanal ststements.
THE CLINK CAFE CHARITY CIO BALANCE SHEET AS AT 31 DECEMBER 2020 2021 2020 Nots Fixed assets Tangible A55els 54,995 54,995 Current assets stock Debtors Cash at bank 3,392 2,139 5,531 Creditors: amounts falling due within ono yèar 107,820 Not ¢urrnnt a$$ots I Illabllltlo$1 1102,0891 Not Llabllltle$ 147,0941 Funds Unreslricled funds Restricted funds {4,8051 Totsl Charity funds 14,8051 These financial statements have been prepared in accordance with the special provisions applicable lo companies subject lo the smaller companie5, regime. On behalf of the Board 2710912022 K McGralh ITrusteel Date.. The accompanying notes form part of these financial statements. 12
THE CLINK CAFÉ CHARITY cio NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 ACCOUNTING POLICIES Accounting Convention The financial statements are prepared in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The charity is a public benefit entity for the purpose of FRS102 and therefore the charit¢s financial slalemenls h8ve been prep8red in accordance with Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic or Ireland Ilhe FRS 102 Charities SORPI and the Charities A¢1 2011. The financial statements have been prepared on a going concern basis which assumes the charity will continue in operational existence for the foreseeable future. As reported in the Trustees, Annual Report, the Iiustees look the decision lo close the operation of the Clink Cafe in Dernber 2020 and these activities have been reported 8s discontinued activities in the Slalemenl of Financial Activities. However the trustees are actively pursuing other projects for the ¢harity and the parent charity has confimed that il will ¢onlinue lo support the charity to enable il lo settle ils debts as they fall due for at least 12 months from approval of these financial statements whilst il does this. Accordingly the Iruslees have continued to prepare the financial slalemenls on a going concern basis. Income All income is included in the Ststemenl of Financk81 Activities when the charity is legally entitled to the income and the amount can be quantrfied with reasonable accuracy. Expendituro Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related lo the cal40ry. Where costs cannot be directly attributed lo particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is at the following annual rates to write off each asset over its eslimaled useful lrfe.. Plant and machinery Fixtures and fittings Motor vehicles Computer equipment 10% 10% per annum per annum per annum per annum 20% Stocks Stocks are valued al the lower of cost and nel realisable value, after making due allowance for obsolete and slow moving items. Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the pension scheme a charged lo the Statement of Financial Activities in the period lo which they relate. Taxation The charity is exempt from corporation lax on its charitable activities.
THE CLINK CAFE CHARITY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 ACCOUNTING POLICIES Icontinuèdl Fund accounting Uni8Stiicted funds can be used in accordance with th8 ch8ritab18 objectlV8S 8t th8 discr8tion of the trustees. Re5tri¢ted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specrfied by the donor or when funds are raised for particular restricted purposes. Furthei expl8n8tion of the nature and purpose of each fund is included in the notes lo the finan81 stslernenls. Critical aeeounting èstimatès and arèas of judgèmént In preparing financial statements it is necessary to make Certain judgements. estimates and assumptions that affect the amounts recognised in the financial statements. In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a signifitrant effect on the amounts recognised in the financial statements nor do any estitllates or assumpb.ons made carry a significant risk of rnalerial adjustment in the next rinancial year. 14
THE CLINK CAFÉ CHARITY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 2 INCOME FROM CHARITABLE ACTIVITIES 2021 2020 Café Sales income Retsil Sales Income Subscriptions retrived Support Grant Incorne Government JRS Grant Income 24,702 41 275 50,107 35,377 110,502 2a During the prior yèarthe trust&es ofthe parent undertaking ThÈ Clink Charity, agreed to waive tt)& amounts owed by the Charity on the basi5 that the purposes of the loans had been achEved in the interes15 of the charity. Accordingly, the amount of £93,387 had been written back In prior yearfinancial 8tatement8. No arnounts from parent undertaking The Clink Charty were wawed durirrfj yearto 31 December 2021, however. the Directors of fellow group undertaking The Clink Reslaur2nt Company Ltd, agreed to waived amounts owing lo the company and aGGordingly the amount of £5.230 has been written back in Ihe year. 3 ANALYSIS OF EXPENDITURE Stsff cost5 Inote 51 Direct C08ts Support costs Total 2021 Totsl 2020 Charitsble activities.. Café oterations 425 425 161,600 Total expenditu 2021 425 425 161.600 Totsi expendlture 2020 60,211 12,999 88,390 161,600 4 SUPPORT COST ANALYSIS Stsff ¢06ts Goverante Inote 51 costs (nots 4a} Other Support C08ts Totsl 2021 Total 2020 HQ Staff costs Directors Remuneration costs Other staff related costs Training costs Travel and subsistence Service charges Recruilmenl expenses Audit and accountancy costs Legal and professional costs Insurance Communications Repairs, renewals and maintenance Computer & sofiware costs Loan interest Disposal of fixed assets Depreciation Bank charges Sundry expenses 12,378 339 350 494 527 10,628 1,160 5,755 959 2,281 1,149 528 172 45,278 425 425 5,908 Total support C08ts 2021 425 425 88,390 Total support costs 2020 16,840 5,616 40,622 63,078 15
THE CLINK CAFÉ CHARITY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 4a GOVERNANCE COSTS 2021 2020 Trustees expenses Auditois rernuner8tion Legal fees 5,755 Auditors received remuneration of £NIL12020.'£4.2001 relating to audit fees and £NIL12020'.£1,5751 relating to non-audit fees induding accounts preparation (excluding VATI., associated auditors remuneration relating to The Clink Cafe Charity foi the year to 31 December 2021 of £1,260 have been boine 8nd paid by fellow group undertaking The Glink Restsuranl Cornpany Ltd. STAFF COSTS 2021 2020 Wages and Salaries Soaal Security contributions Pension contributions e5,143 4,874 2.911 Staff costs have been analysed within expenditure as below.. Charitable activities- Direct costs Charitable activities- support costs 60,211 12,717 The average number of employees in the year was 012020". 31 There were no ernployees whose ernolurnents exceeded £60k No Trustees were paid any rernuneration or reirnbursed expenses during the current or previous year. 16
THE CLINK CAFE CHARirY cio NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 6 TANGIBLE FIXEDASSETS Plant & Machinery Flxtures & Fittings Total Cost At 1 January 2021 Additions Transferred to group undertaking Disposals At 31 Dember 2021 Depreciation At 1 January 2021 Charge for year Transferred to group undertaking Disposals At 31 De(mber 2021 Net Book Value At 31 Dember 2021 At 31 Dember 2020 7 DEBTORS 2021 -2021 Trade debtors Prepayments VAT receivable 821 8 CREDITORS: AhlOUNTS FALLING DUE W1N ONE YEAR 2021 2020 Trade creditors Due to Parent underaking Due to group undertakings A¢cwals Other creditors 708 6.860 443 8,011 17
THE CUNK CAFE CHARITY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 9 RECONCILIATION OF MOVEMENTS IN TOTAL FUNDS 1 January 2021 31 December 2021 Income Expendfture Transfers General funds 14.8051 4,805 Totsl Unrestrcted funds 14,8051 4,805 COMPARAMVE INFORMATION.. RECONCILIATION OF MOVEMENTS IN TOTAL FUNDS YEAR ENDED 31 DECEMBER 2020 1 J•nu8ry 2020 31 D8¢ombor 2020 Income Expenditure Tran8few8 GenerBI funds 147.0941 110,502 Total Unrestrfcted funds 47,094 110,S02 68,213 4,805 10 ANALYSIS OF NET ASSETS BY FUND Fixed A$sot$ Guent As¥8ts CuThent 2021 Totsi •8 8¢ 31 D8¢ombor 2021 General fund Flxod Assets Curvgnt Assets Currènt 2020 Total as at 31 December 2020 GenerJ fund 3.206 14,8051 3,206 14,8051 11 RELATED PARTY TRANSACTIONS During the year Interest of £NIL12020. £NILI was chAf9ed on the loan bsnOWed lo fellowgroup undertaking The clink Restsuranl Company Ltd As at b81?nce shgetd?Ip atnounls payableto The Clink Restaurant CoMnY Limited lolall& £NIL 12020. £NILI. 12 UTLIMATE PARENT The chariws ultimate parent Company is The Clink Charity, £ cOmnY limited by guarantee (England and W8lesl aDd regislgred charity Icornpany Number. 07157540 Registered Charity Number. 11345511. The chanty has taken adv2ntsge of the exemwion available io eyLlude dÈtailÈ of transactionswlth its ultimate parent, The Clink Charty on the ba&sthal relevantdelai15 are included in putrAically available consolida18d fin£ncial SLqiemenL8 prepared by that enlily ¥thich are avail8ble from the chariLqUe company'g regisiered offi. 18
THE CUNK CAFE CHARITY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 12 COMPARATIVE INFtsRMATION". STATEMENT OF FINAtrI¢IAL T[nE$ (INCLUDING IN¢tsME AND EXPENDWURE ACCOUNTI FOR YEAR ENDED 31 DE¢EIA8eR 20201 Unrestrfcted Fund$ Restricted Fund$ Total 2020 Notg Incorne and EndowThents Frorn Charrfsble a¢tlviti¢$ 110.502 110,S02 Total 110.502 110.502 ExndIture On= Charrtable aGtivibes 161.600 161,600 Total 161600 161600 Net lexpenditurevincome forthe yearfrorn charitable actNf(ies 151,0981 151,0981 Exceptional Inrne". Loan from PArent undertakin9 wfiie back 93.387 93,387 Netlncome for1 year 42,289 42,289 Reconciliation of funds.. Total Funds broughtfor¢tsrd 147.0941 147,0841 Total Funds carried for%rd 19