## **BENNU** (A company limited by guarantee) Report and Financial Statements Year ending 31 March 2022 Charity number 1181266 Company number 11188138 ## **Reference and administrative details** **Charity Name:** BENNU **Charity registration number** : 1181266 **Company registration number:** 11188138 ## **Registered Office and operational address:** 27 Old Gloucester Street London, United Kingdom, WC1N 3AX ## **Trustees** Ian Comfort (Chair) Bonita Cattle Alexandra Nemeckova ## **Bankers** Lloyds Bank PLC 1 ## **Report of the trustees for the year ending 31 March 2022** The trustees (who are also directors of the charity for the purposes of the Companies Act) are pleased to present their annual report together with the consolidated financial statements of the charity for the year ending 31 March 2022, which are also prepared to mee� �he �eq�i�emen�� fo� a di�ec�o��� �epo�� and acco�n�� fo� Companie� Ac� p��po�e�. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 2015). ## **Objectives and activities** The purposes of the charity are: _to advance the education and preservation and protection of mental health among children, young people and adults, without prejudice to the generality of the foregoing by the provision of:_ - _a) therapeutic support to children and young people in schools;_ - _b) support to families and carers of such children;_ - _c) training for teachers and support staff to enable them to identify and address issues of mental health in schools; and_ - d) _therapeutic support for persons suffering from bereavement or loss._ Our primary objective for the year was to continue to provide a high-quality offer of dramatherapy that would work with primary schools to provide a timely and targeted intervention for children exhibiting concerns about their mental health and well-being. To deliver our objective we have commissioned a team of experienced dramatherapists, each q�alified �o Ma��e��� deg�ee le�el and �eg�la�ed b� �he Heal�h and Care Professions Council. We have ensured that all have up-to-date training in safeguarding. 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 and in particular to its supplementary public benefit guidance. ## **Achievement and performance** This has been another challenging year. Schools have required therapist to support staff as they have been experiencing anxiety and stress. For some of the children and young people 2 who are clients they continue to find their therapeutic engagement a safe space that allows them to creatively process, express and share what is troubling them. Our annual data underpinned by Psychlops, an evaluation from Kings College London that measures outcomes, demon���a�e� �ha� Benn��� �e��ice i� o����anding. As Bennu continues to grow its focus has been to develop its social media and to explore recruiting students to lead to a paid contract. The advisory committee now stands with 14 strong people made up of clinicians including NHS practitioners, senior leadership in education and artists. Their role has been to support Bennu offering sound and quality advice to develops it practice as it moves forward. ## **Financial review** Thi� i� �he cha�i���� fourth year of operation and the trustees have looked to ensure that programmes are capable of providing a high quality intervention that is valued by schools and affordable. Contracts with schools have ensured that finance has been available to commission therapists to deliver our objectives. ## Principal funding sources Our funding this year has been through contracts with schools. ## Reserves policy The trustees have considered the need for reserves in light of the main risks to the organisation. Therapists are engaged on contracts for service and as such are not employees. Each contract for service is aligned to a school contract. This approach means that financial risks are mitigated and the need to hold significant reserves to deal with any liabilities is unnecessary. However, the trustees are keen to build reserves in order that they can use these for any short-term work with children that schools are unable to fund. ## Details of Any Funds Materially in Deficit The trustees declare that the charity had no funds which were materially in deficit at the date of the statement of assets & liabilities. ## Going Concern After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. The charity has taken account of the impact of the COVID-19 pandemic on assessing its sufficiency of resources. 3 ## **Structure, governance and management** ## Governing Document and Constitution The charity is a company limited by guarantee and is governed by its Articles of Association. Its trustees are its members. The liability of each member is limited to £10. The Articles prescribe that the number of trustees shall be not less than three but are not subject to any maximum. ## Method of selection and appointment of trustees The first trustees are those notified to Companies House as the first trustees of the charity. Any person who is willing to act as a trustee and is permitted by law and the Articles to do so, may be appointed to be a trustee by ordinary resolution or a decision of the Trustees. Apart from the first trustees, every trustee shall be appointed for an initial term of three years, renewable for a second term of three years. ## **Trustees Responsibilities statement** The Trustees (who are also directors of BENNU for the purposes of company law) 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). Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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 in the Charities SORP; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 4 This report was approved by the Trustees on 12 December 2022 and signed on their behalf by: Ian Comfort Chair and Trustee 5 ## **Independent Examiners Report** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022. ## Responsibilities and basis of report A� �he cha�i���� �����ee� of �he Compan� (�ho a�e al�o �he di�ec�o�� of �he compan� fo� �he purposes of company law), you are responsible for the preparation of the accounts in acco�dance �i�h �he �eq�i�emen�� of �he Companie� Ac� 2006 (��he 2006 Ac��). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in �e�pec� of m� e�amina�ion of �o�� cha�i���� acco�n�� a� ca��ied o� t under section 145 of �he Cha�i�ie� Ac� 2011 (��he 2011 Ac��). In ca���ing o�� m� e�amina�ion, I ha�e follo�ed �he Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. ## Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that: - accounting records were not kept in accordance with section 386 of the Companies Act 2006; or - the accounts do not accord with such records; or - the accounts do not comply with relevant accounting requirements under section 396 of �he Companie� Ac� 2006 o�he� �han an� �eq�i�emen� �ha� �he acco�n�� gi�e a ����e and fai�� �ie� �hich i� no� a ma��e� con�ide�ed a� pa�� of an independen� e�amina�ion; o� - the accounts have not been prepared in accordance with the Charities SORP (FRS102). 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. > Signed JThomas Date 18/01/2023 Name Justin Thomas, FCCA CFA Address 259 Princess Park Manor, London, N11 3FT 6 |Bennu|Bennu|Charity No|1181266|1181266|| |---|---|---|---|---|---| |||Company No|11188138||| |Annual accounts for the period|||||| |Period start date|**01/04/2021**|**To**|Period end date|31/03/2022|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**Net income/(expenditure) before tax for the**
**reporting period**
Raising funds
Separate material item of income
Other
Other
Donations and legacies
Investments
Charitable activities
Other trading activities
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Total funds brought forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||-|-|-|-|31,394| ||52,276|-|-|52,276|48,865| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||52,276|-|-|52,276|80,259| ||||||| ||-|-|-|-|-| ||67,321|-|-|67,321|79,001| ||||||| ||-|-|-|-|-| ||67,321|-|-|67,321|79,001| ||||||| ||15,045
-|-|-|15,045
-|1,258| ||-|-|-|-|-| ||15,045
-|-|-|15,045
-|1,258| ||-|-|-|-|-| ||15,045
-|-|-|15,045
-|1,258| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||3,473
-|-|-|3,473
-|3,473
-| ||-|-|-|-|-| ||18,518
-|-|-|18,518
-|2,215
-| ||||||| ||5,700|-|-|5,700|7,915| ||12,818
-|-|-|12,818
-|5,700| 7 BÉnnu artyN Section B Balance sheet REslricknd i￿l￿nE TDtsI thi¥ ye$ Totsl lust y¢)r Fixed assets Intanyible assets TangIb￿a$s*15 Ilerftageassets lTh¥estrnetht$ F02 F03 F04 F05 {Note 1• Imote 141 (Note 161 {Note ln 3.473 3.473 8.946 Current assets Stocks (Nthe 181 D•btOfS (Not• 191 Inv•stmeThts INot• 17.41 Cash at b4nk and in INot•241 3.862 17.732 31.721 38.￿0 17.732 Crodlllys: •n¢unt$falling dwwithin on•yar (Nota 101 13.432 13,432 25.499 16.￿5 16,905 32.445 Crethtandard UKa Rwbk rrf1iela￿{FRs 1trk}tsSL*d cffj I6J￿ ￿14 ndwth. 1021 andwth the Charths ki￿11. 12 therpwpmalertalu￿pffa1rtr{esy￿lfyrftrI¢¥￿ts0r¢olldrtlOn$ tha¢ wts*nJfrantdoubton Ihe¢hwl¢K$ •) to coyJtinU04sa STOiXJST conc8mJ pJu5•prnvid• th8 fthwinsTd•latlsor5t•io"Ilotapphc•bl•-, rfapprnwF&to.' a$ lottK6e￿c￿s1trths￿y￿th9 conckL%Th thal chatty E a wc¢][￿￿". Di%cknsure utany uncettartrs ￿￿t[￿akell QOiny¢crtem 8$sunw￿ d￿b￿llt concern bas￿. t*a5e d￿ckne I￿lt(￿j rth tre ba$6 on wh¢h weparedtr accounts andthe r 1J Charmy of ac¢ountirwJ Th8 &c￿ntS pr8s8nt a trw3ndfgrvv*￿ In tM)tr{ }. Ye5. No. Pl•as•disclos#.' (J? th•naturn of tho chanyinaccountingpolrcy,. (H} th•rnasons whyapP￿sT th•nv•accrwntirypoky {ui) Iheamtsuniollheadiustmertr ftsre*h knea11&￿11 tfve¢vt7etstpwbd. exhprforperfodpreseniedano the b0foTrthosoFros•n￿, 144FRS102 SORP. 1A Charfjes to ac¢ountir*J eslwnates No chanyes to a¢ctrJrtling estthates tsve Occur￿•7 tr* 14fftYJpthl13A6 FRS102 SORPI. Yes. No. ¥P￿dISGr0$e". (J? th•naturn (ID theeffect olthe ¢hangeon In¢orrteandexwseor 0￿ fulurEperiods. 1.5 PlÈtevlal prfol￿re¥lOts No Matgrial earerr(Y ha¥obg97 ntr¢ 3.47 FRS1W2 SORP. No. ..T￿aSa￿￿prAl8 {•} tIMn4tur• of thepriDrpThdvnLtr. {ID fwea¢h thea¢co¢rnt¥ tht amo¥ntollhe¢off¢a*n for￿￿4¢￿1￿111ftell￿ {w) Ihe•JrJLwnlollheconeclwJnatlhebeginnin&Tofthe earfkstpslorpwlodprewtedln thex¢oLtnt% notwpknble 10 |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**| |---|---|---|---| |**Recognition of income**
**Donated services and**
**facilities**
**Contractual income and**
**performance related grants**
**2.2 INCOME**
**Donated goods**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in
the trustees’annual report.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Support costs**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on donations**
**and gifts**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Income from interest,**
**royalties and dividends**
The charity has incurred expenditure on support costs.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In
the reporting period in which the stocks are distributed, they are recognised as an expense
at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
Donated services and facilities are included in the SOFA when received at the value of the
gift to the charity provided the value of the gift can be measured reliably.
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
These are included in the Statement of Financial Activities (SoFA) when:
� the charity becomes entitled to the resources;
� it is more likely than not that the trustees will receive the resources;
� the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.|Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| |||ü|| ||Yes*
No*
N/a*||| |||ü|| ||Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||ü|ü|ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| ||||ü| 11 |**Grants with performance**
**conditions**
**2.4 ASSETS**
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Investments**
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
Fixed asset investments in quoted shares, traded bonds and similar investments are valued
at initially at cost and subsequently at fair value (their market value) at the year end. The
same treatment is applied to unlisted investments unless fair value cannot be measured
reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
This includes any realised or unrealised gains or losses on the sale of investments and any
gain or loss resulting from revaluing investments to market value at the end of the year.
Support costs include central functions and have been allocated to activity cost categories
on a basis consistent with the use of resources, eg allocating property costs by floor areas,
or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
**Income from membership**
**subscriptions**
**Heritage assets**
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured
at the best estimate of the amount required to settle the obligation at the reporting date
**Basic financial instruments**
**Stocks and work in**
They are valued at cost.
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can
be measured with reasonable certainty.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
Membership subscriptions which gives a member the right to buy services or other benefits
are recognised as income earned from the provision of goods and services as income from
charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the
SoFA.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody or
legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained
principally for their contribution to knowledge and culture. The depreciation rates and
methods used as disclosed in note 16.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---| ||||ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| |||ü|| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| ||ü||| ||||| ||||| ||Yes*
No*
N/a*||| ||ü||| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| |||ü|| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| ||||ü| ||Yes*
No*
N/a*||| 12 **Stoc s a d o** Stoc s e d o sa e as pa t o o c a tab e t ade a e easu ed at t e o e o cost o et **progress** realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at **Debtors** settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and **Current asset investments** cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. |||ü| |---|---|---| |Yes*
No*
N/a*||| |||ü| |Yes*
No*
N/a*||| |||ü| |Yes*
No*
N/a*||| |ü||| |Yes*
No*
N/a*||| ||ü|| |Yes*
No*
N/a*||| |||ü| 13 ## **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
- - - - -
Gift Aid
- - - - 1,754
Legacies
- - - - -
General grants provided by government/other
charities
- - - - 27,500
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services
- - - - -
Other
- - - - 2,140
**Total**
- - - - 31,394
school services
52,276
- - 52,276 48,865
- - - - -
- - - - -
Other
- - - - -
**Total** 52,276
- - 52,276 48,865
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total**
- - - - -
52,276
- - 52,276 80,259
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**Analysis of income**
**Donations**
**and legacies:**
**TOTAL INCOME**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**| |---|---|---|---|---|---|---| ||Donations and gifts|-|-|-|-|-| ||Gift Aid|-|-|-|-|1,754| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|27,500| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donated goods, facilities and services|-|-|-|-|-| ||Other|-|-|-|-|2,140| ||**Total**|-|-|-|-|31,394| |||||||| ||school services|52,276|-|-|52,276|48,865| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|52,276|-|-|52,276|48,865| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held for
charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||52,276|-|-|52,276|80,259| 1 14 ## **Note 4 Analysis of receipts of government grants** The charity did not receive any government grants during the year. ## **Note 5 Donated goods, facilities and services** The charity did not receive any donated goods, facilities or services during the year. 15 ## **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |**Note 6 Expenditure**||||||||| |---|---|---|---|---|---|---|---|---| |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
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**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|||||||| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-|-|-|-|-| |Operating membership schemes and social
lotteries|-|-|-|-|-|-|-|-| |Staging fundraising events|-|-|-|-|-|-|-|-| |Fudraising agents|-|-|-|-|-|-|-|-| |Operating charity shops|-|-|-|-|-|-|-|-| |Operating a trading company undertaking non-
charitable trading activity|-|-|-|-|-|-|-|-| |
Advertising, marketing, direct mail and publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating new source
of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-|-|-|-|-| |Investment management costs:|-|-|-|-|-|-|-|-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Therapists|64,913|-|-|64,913|-|-|-|56,519| |IT and Programme costs|1,004|-|-|1,004|-|-|-|16,148| |Training|885|-|-|885|-|-|-|2,800| |Administration|231|-|-|231|-|-|-|1,627| |Governance|-|-|-|-|-|-|-|555| |Materials|288|-|-|288|-|-|-|1,352| |**Total expenditure on charitable activities**|67,321|-|-|67,321|-|-|-|79,001| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||67,321|-|-|67,321|-|-|-|79,001| 1 16 ## **Note 7 Extraordinary items** There were no extraordinary items during the year. ## **Note 8 Funds received as agent** The charity does not administer the funds of another entity as its agent. ## **Note 9 Support Costs** The charity incurs minimal expenditure on support costs and does not analyse using activity categories. ## **Note 10 Details of certain items of expenditure** The charity has not incurred any fees for the independent examination of its accounts. The independent examiner has not been paid fees for any other work. ## **Note 11 Paid employees** The charity has not paid any employees during the year. ## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** The charity has not contributed to any pension scheme during the year. ## **Note 13 Grant-making** The charity has not provided any grants during the year. ## **Note 14 Tangible fixed assets** The charity has tangible fixed assets in computer tablets that are depreciated over a three year period. ## **Note 15 Intangible assets** The charity does not have any intangible assets. ## **Note 16 Heritage assets** The charity does not have any heritage assets. ## **Note 17 Investment assets** The charity does not have any investment assets. ## **Note 18 Stocks** The charity does not hold any stocks. ## **Note 19 Debtors and prepayments** Analysis of debtors ||**This year**
**£**|**Last year**
**£**| |---|---|---| |Trade debtors|13870|7079| |Total|**13870**|**7079**| 17 ## **Note 20 Creditors and accruals** Analysis of creditors ||**Amounts falling due within one**
**year**|**Amounts falling due within one**
**year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| |Trade creditors|4300|8476||| |Bank loans and
overdrafts||76|10178|12500| |Payments received
on account for
contracts||4750||| |||||| |Total|**4300**|**13301**|**10178**|12500| ## **Note 21 Provisions for liabilities and charges** The charity has not found it necessary to make any provisions for liabilities and charges. ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** The charity has no other disclosures to make in relation to debtors, creditors or other basic financial instruments. ## **Note 23 Contingent liabilities and contingent assets** The charity has no contingent liabilities or contingent assets. ## **Note 24 Cash at bank and in hand** ||**This year**
**£**|**Last year**
**£**| |---|---|---| |Cash at bank and on hand|3862|31721| |Total|**3862**|**31721**| ## **Note 25 Fair value of assets and liabilities** The charity is not exposed to any credit or liquidity risks. ## **Note 26 Events after the end of the reporting period** There are no events to record after the reporting period. ## **Note 27 Charity funds** All charity funds are held in a current account with Lloyds Bank PLC. The charity has no funds from endowments. ## **Note 28 Transactions with trustees and related parties** 18 The charity has not entered into any transactions with trustees or related parties during the year. None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity. The charity has not paid any trustee expenses during the year. ## **Note 29 Additional Disclosures** The charity has no disclosures to make in addition to those set out in the notes to these accounts. 19