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2021-04-30-accounts

REGISTERED COMPANY NUMBER: 11297834 (England and Wales) REGISTERED CHARITY NUMBER: 1181037

OUR HIDDEN TREASURE

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2021

OUR HIDDEN TREASURE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021

Page
Reference and Administrative Details 1
Chair’s Statement and Report of the Trustees 2 to 6
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 14

OUR HIDDEN TREASURE REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 APRIL 2021

TRUSTEES Mr A Wertzberger Mr M Halpern Mr P A Taub REGISTERED OFFICE 17A Amhurst Park London N16 5DH REGISTERED COMPANY NUMBER 11297834 (England and Wales) REGISTERED CHARITY NUMBER 1181037 BANKERS Barclays Bank Plc. 1 Churchill Place London E14 5HP INDEPENENT EXAMINERS STA Accounting Ltd 149 Albion Road London N16 9JU

Page 1

OUR HIDDEN TREASURE CHAIR’S STATEMENT FOR THE YEAR ENDED 30 APRIL 2021

Every child is a treasure shining in its unique way. Some treasures are more hidden. Nonetheless they have equal right to be discovered so their potential can shine forth.

It is very clear that every person has their own capabilities and strengths. Children who are capable of less, are not expected to reach the achievements of their peers, but to do their best . In our school systems there are children who are behaviourally challenged, underachieve academically and feel misunderstood. Our mission is to ‘level the field’ through the provision of supplementary learning sessions and materials, as well as emotional aid to those children who are behaviourally challenged. Teachers and parents are constantly supported, given the tools to understand the individual child and ensure their particular needs are met.

This past year 2020-2021 has been a remarkable year of growth for our organisation and the children we support. The demand for our services has risen drastically, which we believe is a consequence of Covid-19. We are pleased that we were able to step up and play a vital role in meeting the crucial needs of the community.

Furthermore, we granted 20%-30% reductions on the high costs of extra educational and emotional support or therapies. This vital assistance enabled these disadvantaged children to reach educational milestones, improve their self-esteem and reach their potential.

We were the go-to for many families, who found themselves lost in the foreign world of ‘getting the right help’. We worked in partnership with various agencies, finding suitable treatment and care for each child’s needs, whether it was OT, SLT, psychotherapy, social groups and so on.

Our amazing volunteer team is at the heart of our work. Without their unwavering commitment and steel stubbornness to help make a difference, we would not be where we are today. They generously gave of their time in LSA work, activity and group arrangement, facilitating, liaising, event planning; the list is endless, and we are so very grateful to each one of them.

Along with our organisation growth; we must applaud every single one of the parents who we have collaborated with over the year, for working along with us with patience and dedication and giving us the confidence and trust in supporting their children. We must also thank the schools for steadfast commitment, cooperation and care, and for enabling us to make a difference. We could only have attained this growth with your generous support, input and feedback. Lastly, a huge ‘Thank You’ to all our supporters who donate and help spread the word about our work – we think you are all amazing and quite simply without you, we could not continue to do what we do!

Mr Wertzberger, Chairman

Page 2

OUR HIDDEN TREASURE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year to 30 April 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Reference and administrative details

Reference and administrative details are shown on Page 1 of the financial statements and forms part of this report.

OBJECTIVES FOR PUBLIC BENEFIT

The objects of the charity are:

The trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.

ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE

Our Hidden Treasure’s mission is:

To help disadvantaged children, especially those who have special educational needs (SEN), through the provision of supplementary learning sessions and materials, as well as emotional support to those children who are behaviourally challenged. Furthermore, to provide parents with guidance and financial support towards the high costs of extra educational and emotional support or therapies. This vital support will enable these disadvantaged children to reach educational milestones, improve their self-esteem and reach their potential.

Our strategic aims are:

Page 3

OUR HIDDEN TREASURE

REPORT OF THE TRUSTEES – CONTINUED

FOR THE YEAR ENDED 30 APRIL 2021

Summary of past year’s achievements

Page 4

OUR HIDDEN TREASURE REPORT OF THE TRUSTEES - CONTINUED FOR THE YEAR ENDED 30 APRIL 2021

Plans for future

The trustees have set the following plans for the next year:

Page 5

OUR HIDDEN TREASURE REPORT OF THE TRUSTEES - CONTINUED FOR THE YEAR ENDED 30 APRIL 2021

Reserves policy

The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity. The reserves for the year are at a healthy level; representing approximately 6 months running costs.

Financial Review

The charity has seen major growth in the year ended 30 April 2021. Income for the year has increased by over 250% and expenditure on charitable activities has increased by 150%.

STRUCTURE, GOVENANCE AND MANAGEMENT

Governing document

The charity is constituted as a limited company and is governed by its Memorandum and Articles of Association dated 14 March 2018.

Organisational structure

The power to appoint new trustees is vested in the current board. It is not the intention of the trustees of the charity to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment, induction and training procedures.

Risk management

The trustees have carried out a risk assessment and confirm that there are no major risks to which the charity is exposed.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 26 January 2022 and signed on its behalf by:

Mr A Wertzberger – Trustee

Page 6

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF OUR HIDDEN TREASURE FOR THE YEAR ENDED 30 APRIL 2021

I report on the accounts for the year ended 30 April 2021 set out on pages 8 to 14

Respective responsibilities of Trustees (directors) and Examiner

The company’s trustees, who are also the directors, are responsible for the preparation of the financial statements and they consider that the company is exempt from an audit for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the 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 disclosures in the accounts, and seeking explanations from you as 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” and the report is limited to those matters set out in the statement below.

Independent Examiners 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 respects the requirements:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Independent Examiner Simon Tesler F.C.A Chartered Accountant ICAEW STA Accounting Ltd 149 Albion Road London N16 9JU

25 January 2022 Page 7

OUR HIDDEN TREASURE STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 APRIL 2021

2021 2020
Notes Restricted
funds
£



Unrestricted
fund
£



Total funds
£

Total funds
£
INCOME AND ENDOWMENTS
FROM
41,778
55,582
Donations and legacies 2 13,804
15,750
EXPENDITURE ON
Charitable activities
3
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
13,804
24,217
38,021
-
17,561
17,561
-
437
437
-
17,998
17,998
15,063
687
(250)
437

The notes form part of these financial statements

Page 8

OUR HIDDEN TREASURE (REGISTERED NUMBER: 11297834) BALANCE SHEET AS AT 30 APRIL 2021

Notes
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
10
Unrestricted funds
TOTAL FUNDS
2021
2020
Unrestricted fund
£
Unrestricted fund
£
348
-
18,500
937
(850)
(500)
17,650
437
17,998
437
17,998
437
17,998
437
17,998
437
2021
2020
Unrestricted fund
£
Unrestricted fund
£
348
-
18,500
937
(850)
(500)
17,650
437
17,998
437
17,998
437
17,998
437
17,998
437
17,650 437
437
437
437
437

The notes form part of these financial statements

Page 9

OUR HIDDEN TREASURE (REGISTERED NUMBER: 11297834) BALANCE SHEET - CONTINUED AS AT 30 APRIL 2021

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) Ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies.

The financial statements were approved by the Board of Trustees on 25 January 2022 and were signed on its behalf by:

Mr A Wertzberger – Trustee

The notes form part of these financial statements

Page 10

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

Income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income received by way of donations is accounted for when received. Income from grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Support costs are those incurred to assist the work of the charity but are not direct charitable activities. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Going concern

There are no material uncertainties about the charity’s ability to continue.

Page 11

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2021

2. DONATIONS AND LEGACIES

2. DONATIONS AND LEGACIES
2021 2020
Unrestricted Restricted Total funds Total funds
funds funds
£ £ £ £
Donations
41,778 - 41,778 2,100
Local authority funding - 13,804 13,804 13,650
41,778 13,804 55,582 15,750
3. CHARITABLE ACTIVITIES COSTS
Direct costs Support costs Totals
(See note 4) (See note 5)
£ £ £
Charitable activities 37,251 770 38,021
4. DIRECT COSTS OF CHARITABLE ACTIVITIES
2021 2020
£ £
Therapy & learning sessions 15,310 13,650
Parenting Workshop 10,000 -
Teachers’ Training 10,000 -
SEN Books & resources 1,639 1,150
After-school activities 302 -
37,251 14,800
5. SUPPORT COSTS
£
Depreciation of office furniture & fixtures 116
Office expenses 14
Governance costs 640
770
Support costs, included in the above, are as follows:
Governance costs 2021
2020
Charitable activities
Total activities
£
£
Accountancy fees - 250
Independent Examiner’s Fees 250
-
Independent Examiner’s Other Fees 350
-
General expenses 40
13
640
263

Page 12

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2021

6. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits neither for the year ended 30 April 2021, nor for the period ended 30 April 2020.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 30 April 2021, nor for the period ended 30 April 2020.

7. STAFF COSTS

There were no staff costs for the year ended 30 April 2021, nor for the period ended 30 April 2020. No employees received emoluments in excess of £60,000.

The average number of employees during the year ended 30 April 2021 was nil. The average number of employees during the year ended 30 April 2020 was nil.

8. TANGIBLE FIXED ASSETS

Office Furniture & Fixtures
£
Cost
At 1 May 2020
-
Additions
464
At 30 April 2021
464
Depreciation
At 1 May 2020
-
Charge for the year
116
At 30 April 2021
116
Net Book Value
At 30 April 2021
348
At 30 April 2020
-
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021

£
Accruals and deferred income
850
Total
£
-
464
464
-
116
116
348
-
2020
£
500
Total
£
-
464
464
-
116
116
348
-

Page 13

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2021

10. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
TOTAL FUNDS
Net movement in funds, included in the above are
Unrestricted funds
General fund
Restricted funds
TOTAL FUNDS
At
1.5.20
£
437
-
437
as follows:
Incoming
resources
£
41,778
13,804
55,582
Net
movement
in funds
£
17,561
-
17,561
Resources
expended
£
24,217
13,804
38,021
At
30.4.21
£
17,998
-
17,998
Movement
in funds
£
17,561
-
At
30.4.21
£
17,998
-
17,998
17,561

11. RELATED PARTY DISCLOSURES

There are no related party transactions requiring disclosure.

Page 14