OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-04-30-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 2022

OUR HIDDEN TREASURE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

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 15

OUR HIDDEN TREASURE REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 APRIL 2022

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 2022

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; 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 year 2021-2022 has been a difficult year globally, but a year of remarkable growth for our organisation and the children we support. We are pleased that we were able to step up and play a vital role in meeting the crucial needs of the community.

Over the year, 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 Occupational Therapy, Speech and Language Therapy, psychotherapy, social groups and so on.

The effects of the current recession are devastating to many families. Many have lost jobs, the cost of living has increased and even the average family is struggling to earth out money to pay for extra provisions. So imagine when parents need to provide on-going, expensive therapy and learning sessions for a child with Special educational needs. That’s where we are stepping in! We aim this year to ease the burden of struggling parents with our Sponsored Sessions Plan, and by offering substantial reductions for therapy and learning costs.

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. Their generous giving of time in Learning Support Assistance work, activity and group arrangement, facilitating, liaising, and event planning; we are so very grateful to each one of them.

Mr Wertzberger, Chairman

Page 2

OUR HIDDEN TREASURE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2022

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 2022. 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 LIMITED REPORT OF THE TRUSTEES - CONTINUED FOR THE YEAR ENDED 30 APRIL 2022

Summary of past year’s achievements

Plans for future

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

Page 4

OUR HIDDEN TREASURE LIMITED REPORT OF THE TRUSTEES - CONTINUED FOR THE YEAR ENDED 30 APRIL 2022

Reserves policy

The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity.

Financial Review

The charity has seen major growth in the year ended 30 April 2022. Income for the year has increased by over 190% and expenditure on charitable activities has increased by over 250%.

STRUCTURE, GOVERNANCE 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.

Page 5

OUR HIDDEN TREASURE LIMITED REPORT OF THE TRUSTEES - CONTINUED FOR THE YEAR ENDED 30 APRIL 2022

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 23 January 2023 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 2022

I report on the accounts for the year ended 30 April 2022 set out on pages 8 to 15

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

23 January 2023 Page 7

OUR HIDDEN TREASURE STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 APRIL 2022

2022 2021
Notes Restricted
funds
£



Unrestricted
fund
£



Total funds
£

Total funds
£
INCOME AND ENDOWMENTS
FROM
33,172
106,852
Donations and legacies 2 73,680
55,582
EXPENDITURE ON
Charitable activities
3
Fundraising
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
73,680
23,673
97,353
-
750
750
-
8,749
8,749
-
17,998
17,998
-
26,747
26,747
38,021
-
17,561
437
17,998

The notes form part of these financial statements

Page 8

OUR HIDDEN TREASURE (REGISTERED NUMBER: 11297834) BALANCE SHEET AS AT 30 APRIL 2022

Notes
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
Cash at bank
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES


NET ASSETS


FUNDS
11
Unrestricted funds

TOTAL FUNDS
2022
2021
Unrestricted fund
£
Unrestricted fund
£
901
348
25,338
-
1,708
18,500
27,046
(1200)
(850)
25,846

17,650

26,747
17,998

26,747
17,998


26,747
17,998
26,747
17,998
2022
2021
Unrestricted fund
£
Unrestricted fund
£
901
348
25,338
-
1,708
18,500
27,046
(1200)
(850)
25,846

17,650

26,747
17,998

26,747
17,998


26,747
17,998
26,747
17,998
27,046
(1200)
(850)
25,846 17,650
17,998
17,998
17,998
17,998

The notes form part of these financial statements

Page 9

OUR HIDDEN TREASURE (REGISTERED NUMBER: 11297834) BALANCE SHEET - CONTINUED AS AT 30 APRIL 2022

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2022 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 23 January 2023 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 2022

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.

Tangible fixed assets

Tangible fixed assets depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life: Computer Equipment - 25% on cost Office Furniture - 25% on cost

Taxation

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

Page 11

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2022

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.

2. DONATIONS AND LEGACIES

2022 2021
Unrestricted Restricted Total funds Total funds
funds funds
£ £ £ £
Donations 33,172 - 33,172 41,778
Local authority funding - 73,680 73,680 13,804
33,172 73,680 106,852 55,582

3. CHARITABLE ACTIVITIES COSTS

Direct costs
Support costs
(See note 4)
(See note 5)
£
£
Charitable activities
95,305
2,048
4. DIRECT COSTS OF CHARITABLE ACTIVITIES
2022
£
Therapy & Learning Support Sessions
77,238

Grants made
1,900
Assessments
910
Parenting Workshop and Teachers’ Training
10,000

SEN Books & resources
1,854
After-school activities
3,403
95,305
Totals
£
97,353
2021
£
15,310
-
-
20,000
1,639
302
37,251

Page 12

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2022

5. SUPPORT COSTS

Depreciation of Computer Equipment & Office Furniture (See note 8)
Office expenses
Travel expenses
Advertising
Governance costs
Support costs, included in the above, are as follows:
Governance costs
Independent Examiner’s Fees
Independent Examiner’s Other Fees
General expenses
2022
£
301
731
236
79
701
2,048
2022
£
250
350
101
701
2021
£
116
14
-
-
640
770


2021
£
250
350
40
640

6. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits neither for the year ended 30 April 2022, nor for the period ended 30 April 2021.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 30 April 2022, nor for the period ended 30 April 2021.

7. STAFF COSTS

There were no staff costs for the year ended 30 April 2022, nor for the period ended 30 April 2021. No employees received emoluments in excess of £60,000.

The average number of employees during the year ended 30 April 2022 was nil. The average number of employees during the year ended 30 April 2021 was nil.

Page 13

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2022

8. TANGIBLE FIXED ASSETS

Computer
Equipment
£
Cost
At 1 May 2021
-
Additions
525
At 30 April 2022
525
Depreciation
At 1 May 2021
-
Charge for the year
131
At 30 April 2022
131
Net Book Value
At 30 April 2022
394
At 30 April 2021
-
9. DEBTORS
Accrued revenue
Other debtors
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income
Office
Furniture
£
464
329
793
116
170
286
507
348
2022

£
21,738
3,600
25,338
2022

£
1200
Total
£
464
854
1318
116
301
417
901
348
2021
£
-
-
-
2021
£
850
Total
£
464
854
1318
116
301
417
901
348

Page 14

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2022

11. 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
1.5.21
£
17,998
-
17,998
as follows:
Incoming
resources
£
33,172
73,680
106,852
Net
movement
in funds
£
8,749
-
8,749
Resources
expended
£
24,423
73,680
98,103
At
30.4.22
£
26,747
-
26,747
Movement
in funds
£
8,749
-
At
30.4.22
£
26,747
-
26,747
8,749

12. RELATED PARTY DISCLOSURES

There are no related party transactions requiring disclosure.

Page 15