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2021-03-31-accounts

REGISTERED COMPANY NUMBER: CE016375 (England and Wales)
REGISTERED CHARITY NUMBER: 1181832

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

FOR

THE OLD NEEDLE WORKS FOUNDATION

Hayward Wright Ltd
4 Clews Road
Redditch
Worcestershire
B98 7ST

THE OLD NEEDLE WORKS FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31st March 2021

Page
Chairman's Report 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16 to 17
for the Year Ended 31st March 2021

THE OLD NEEDLE WORKS FOUNDATION

CHAIRMAN'S REPORT

Momentum is the word that comes to mind when attempting to express the development of the past year.
Iamimmenselyproudandatthesametimeamazedattheachievementsbroughtaboutbyoursmall,keybandofstaff and
volunteers,withoutwhomtheFoundationwouldnotbeabletoofferthenumberandvarietyofconsultations currently
performed.
Thatsaid,we arenotcontenttostandstill.We areembarkingonaninductionprogrammetointroduceprospective candidates
to ourworkandfromthere,to begintrainingas Wellbeingcoachesforthe future.In return,the candidateswilldonate working
hours to the Foundation to benefit our vulnerable clients.
And the momentum continues…The new charityshop helps those on low income by providingclothingand goods and  affordable
prices,andthenewplant-basedcaféoffersameetingplaceandamenuwhichisdifficulttoobtainformanywithvegan and
gluten free foods and drinks.
As for 2022?One thingwe are notshortof is ideas.I say againthatourmomentumdrivesus forward.Thanksto some excellent
bidwritingwehavegrantstakingcertainprojectsforwardforseveralyearsandourzesttocontinuethemomentumis already
well into next year with work underway to financially underpin an utterly bright future for The Old Needlework Foundation.
Page 1

THE OLD NEEDLE WORKS FOUNDATION

REPORT OF THE TRUSTEES

for the Year Ended 31st March 2021
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwith the
financialstatementsof the charityforthe yearended31stMarch2021.The trusteeshaveadoptedthe provisionsof Accounting
andReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Old NeedleWorksis a communitylearningandsupporthubprovingskillscoursesandgroupsto helplocalpeoplewith their
wellbeingandmentalhealth.Wesupportpeopletomakelastingpositivechangestoimprovelifequalityandchances. Our
premises are shared and act as an incubator for other charities and social enterprise.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charityis controlledby its governingdocument,a deed of trust,andconstitutesa limitedcompany,limitedby guarantee, as
defined by the Companies Act 2006.
The Trusteesare appointedat the AGM, aftergoingthroughan inductionandtrainingprocess.Theirappointmentis recorded in
theminutesofthemeetingandnosignaturesofacceptancearerequired.TheTrusteeshavethepowertoco-opt other
members.
Page 2
REPORT OF THE TRUSTEES
for the Year Ended 31st March 2021

THE OLD NEEDLE WORKS FOUNDATION

STRUCTURE, GOVERNANCE AND MANAGEMENT Treasurers comments

Ourrobustriskmanagementproceduresandtheexceptionalworkofthemanagementteamhasmitigatedtheimpact on
financialperformanceCovid-19,whilestillunderlockdownmeasuresourteamhassuccessfullynegotiatingwiththe landlord,
tenantsandfundingbodiesreducedthe impactof the outbreakandenabledus to endthe yearin a soundfinancialposition. As
detailed in the formal accounts.
Our firm financialpositionand space availableat the Old NeedleworksFoundationwill allow us to expand our services in the next
financial year, maintaining our strategy of becoming a family centre.

Governance

TheOldNeedleworksFoundationhasnowestablishedsinceJune2019.Duringthistimethetrusteeshaveestablished the
protocolsneededto fulfiltheiroverseeingduties.This includesreviewinga financialreportat the monthlytrusteesmeeting that
includes:
ToensurecostsandvalueisfullycapturedwehaveprocuredandusetheXerofinancialsoftwarepackage.Xerocontains a
dashboardshowing,ataglance,unpaidinvoices,YTDprofitandcashincashout.Xeroalsocontainsanextensivesuite of
reportingtoolsallowinginterrogationofeveryelementoffinancialperformance.TheXerosoftwareisbeingtailoredtoallow a
project by project (grant by grant) cost capture to ease governance processes further.
Ourrobustfinancialgovernanceproceduresincludeareviewofprofitandlossandcashpositionsatdifferentscenariosusing a
cash flow forecastspreadsheetso the trusteescan understandthe potentialfinancialimpactof majordecisions,or the impact of
significant risks or opportunities.
We have also changed our accountant to a local company who is significantly more supportive.
We have reduced our reserves policy from three to two months operating costs held in cash at bank.

Commercial risks and opportunities and mitigations

Risks,opportunities,andmitigationsarediscussedonanindividualbasisat thetrusteesmeetingheldonthefirstFridayof  each
calendarmonth.Inexceptionalcircumstancesadditionalmeetingcanbeheldtoagreeanoperationalapproachand identify
potential risks and mitigation measure.
Significant Risks & Opportunities Mitigation measures
Short term loss of rental income from tenants Agree reduced rental with our landlord
Loss of income from lost paid for services Some services provided via ICT solution
Loss of income from services not delivered where grant
monies already paid Agree relaxation of spend requirements from donor bodies
Long term loss of income from tenants Active approach to advertising
Page 3

THE OLD NEEDLE WORKS FOUNDATION

REPORT OF THE TRUSTEES for the Year Ended 31st March 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Loss of existing tenants enables new tenants to be secured
Increased income from new tenantson more favourable terms
The increased space available allows us to deliver a wider
range of services, becoming more resilient and less reliant on
Increased income from new or increased scope of services rental income
An increasing cash surplus will allow us to deliver,
non-funded services to support a limited amount of
individuals that would not otherwise have access to mental
Cash surplus health support
The availability of space in the building allows the
Availability of Space opportunity to use the space for fundraising activities

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

CE016375 (England and Wales)

Registered Charity number

1181832

Registered office

The Old Needlworks
Cedar House
Britten Street
Redditch
B97 6HD

Trustees

J R Williamson Chairman
G Scragg Treasurer
N Ordish
L Lostitch (appointed 26/6/2020)
P Salnicki (appointed 3/4/2020)

Independent Examiner

Hayward Wright Ltd
4 Clews Road
Redditch
Worcestershire
B98 7ST
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
...............................................................................
J R Williamson - Trustee
Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE OLD NEEDLE WORKS FOUNDATION

Independent examiner's report to the trustees of The Old Needle Works Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2021.

Responsibilities and basis of report

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youareresponsiblefor the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Havingsatisfiedmyselfthattheaccountsof theCompanyarenotrequiredtobe auditedunderPart16 of the2006Actand are
eligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccountsascarriedout under
section145 of the CharitiesAct 2011 ('the 2011 Act').In carryingout my examinationI have followedthe Directionsgivenby  the
Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbe a memberof a listedbody.I canconfirmthatI am
qualifiedtoundertaketheexaminationbecauseIamaregisteredmemberofCharteredAccountantwhichisoneofthe listed
bodies.
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwiththe examination
giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattentionshould be
drawn in this report in order to enable a proper understanding of the accounts to be reached.
Alistair Hayward-Wright
Chartered Accountant
Hayward Wright Ltd
4 Clews Road
Redditch
Worcestershire
B98 7ST
Date: .............................................
Page 5

THE OLD NEEDLE WORKS FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st March 2021

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
102,039
106,780
Charitable activities
Introduce assets from Britten Street Hub Community
-
-
Other trading activities
2
10
-
Investment income
3
51,932
-
Total
153,981
106,780
EXPENDITURE ON
Raising funds
26,819
54,756
Charitable activities
Support and management costs
21,423
14,775
Charity expenditure
38,809
19,899
Other
10,468
923
Total
97,519
90,353
NET INCOME
56,462
16,427
Transfers between funds
10
(6,080)
6,080
Net movement in funds
50,382
22,507
RECONCILIATION OF FUNDS
Total funds brought forward
11,052
8,546
TOTAL FUNDS CARRIED FORWARD
61,434
31,053
2021
Total
funds
£
208,819
-
10
51,932
260,761
81,575
36,198
58,708
11,391
187,872
72,889
-
72,889
19,598
92,487
2020
Total
funds
£
86,079
10,990
-
69,571
166,640
34,383
57,073
45,368
10,218
147,042
19,598
-
19,598
-
19,598
The notes form part of these financial statements
Page 6

THE OLD NEEDLE WORKS FOUNDATION

BALANCE SHEET 31st March 2021

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
7
2,768
-
CURRENT ASSETS
Debtors
8
-
5,451
Cash at bank
72,576
25,639
72,576
31,090
CREDITORS
Amounts falling due within one year
9
(13,910)
(37)
NET CURRENT ASSETS
58,666
31,053
TOTAL ASSETS LESS CURRENT LIABILITIES
61,434
31,053
NET ASSETS
61,434
31,053
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
2021
Total
funds
£
2,768
5,451
98,215
103,666
(13,947)
89,719
92,487
92,487
61,434
31,053
92,487
2020
Total
funds
£
3,246
8,705
23,871
32,576
(16,224)
16,352
19,598
19,598
11,052
8,546
19,598
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
31st March 2021.
The members have not requiredthe companyto obtainan audit of its financialstatementsfor the year ended 31st March 2021  in
accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
The notes form part of these financial statements
continued...
Page 7

THE OLD NEEDLE WORKS FOUNDATION

BALANCE SHEET - continued
31st March 2021
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitablecompaniessubject to
the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon............................................. and
were signed on its behalf by:
.............................................
J R Williamson - Trustee
.............................................
G Scragg - Trustee
The notes form part of these financial statements
Page 8
THE OLD NEEDLE WORKS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsof thecharitablecompany,whichis a publicbenefitentityunderFRS 102,havebeen prepared
inaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandard applicable
intheUKandRepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'The Financial
ReportingStandardapplicableintheUK andRepublicofIreland'andtheCompaniesAct2006.Thefinancial statements
have been prepared under the historical cost convention.

Income

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharity to
that expenditure,it is probablethat a transferof economicbenefitswill be requiredin settlementand the amountof  the
obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under
headingsthat aggregateall cost relatedto the category.Where costs cannotbe directlyattributedto particular headings
they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings- 20% on cost

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.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictions arise
when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

RentalspaidunderoperatingleasesarechargedtotheStatementof FinancialActivitiesona straightlinebasisover the
period of the lease.

Pension costs and other post-retirement benefits

Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayabletothe charitable
company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 9

THE OLD NEEDLE WORKS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st March 2021

2. OTHER TRADING ACTIVITIES

Shop income
INVESTMENT INCOME

Rents received
Deposit account interest
2021

£
10
2021

£
51,921
11
51,932
2020
£
-
2020
£
69,563
8
69,571

3. INVESTMENT INCOME

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):
2021 2020
£ £
Depreciation - owned assets 1,215 2,318
Other operating leases 47,263 45,376

5. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31stMarch2021norfortheyear ended
31st March 2020.

Trustees' expenses

There were no  trustees' expenses paid for the year ended 31st March 2021 nor for the year ended 31st March 2020.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
86,079
Charitable activities
Introduce assets from Britten Street Hub
Community
10,990
-
Investment income
69,571
-
Total
80,561
86,079
Total
funds
£
86,079
10,990
69,571
166,640
continued...
Page 10

THE OLD NEEDLE WORKS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2021

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
EXPENDITURE ON
Raising funds 46 34,337 34,383
Charitable activities
Support and management costs 31,831 25,242 57,073
Charity expenditure 31,445 13,923 45,368
Other 6,187 4,031 10,218
Total 69,509 77,533 147,042
NET INCOME 11,052 8,546 19,598
TOTAL FUNDS CARRIED FORWARD 11,052 8,546 19,598
7. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1st April 2020 5,564
Additions 737
At 31st March 2021 6,301
DEPRECIATION
At 1st April 2020 2,318
Charge for year 1,215
At 31st March 2021 3,533
NET BOOK VALUE
At 31st March 2021 2,768
At 31st March 2020 3,246
continued...
Page 11

THE OLD NEEDLE WORKS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2021

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021
2020
£
£
Trade debtors
4,192
7,243
Prepayments
1,259
1,462
5,451
8,705
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
2020
£
£
Trade creditors
12,114
7,384
Social security and other taxes
997
500
Other creditors
36
5,000
Pension
-
109
Accruals and deferred income
800
3,231
13,947
16,224
10.
MOVEMENT IN FUNDS
Net
Transfers
movement
between
At
At 1/4/20
in funds
funds
31/3/21
£
£
£
£
Unrestricted funds
General fund
11,052
56,462
(6,080)
61,434
Restricted funds
Children in Need
-
2,186
-
2,186
Reaching Communities
8,546
10,091
-
18,637
People Health Trust
-
(4,853)
4,853
-
Awards For All
-
(1,227)
1,227
-
Council Discetional Grant
-
4,559
-
4,559
Severn Trent
-
5,671
-
5,671
8,546
16,427
6,080
31,053
TOTAL FUNDS
19,598
72,889
-
92,487
2020
£
7,243
1,462
8,705
2020
£
7,384
500
5,000
109
3,231
16,224
31,053
92,487
continued...
Page 12

THE OLD NEEDLE WORKS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st March 2021

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Children in Need
Reaching Communities
People Health Trust
Awards For All
Council Discetional Grant
Severn Trent
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Reaching Communities
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
153,981
(97,519)
56,462
31,405
(29,219)
2,186
51,001
(40,910)
10,091
-
(4,853)
(4,853)
-
(1,227)
(1,227)
8,030
(3,471)
4,559
16,344
(10,673)
5,671
106,780
(90,353)
16,427
260,761
(187,872)
72,889
Net
movement
At
in funds
31/3/20
£
£
11,052
11,052
8,546
8,546
19,598
19,598
continued...
Page 13
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st March 2021

THE OLD NEEDLE WORKS FOUNDATION

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Children in Need
Reaching Communities
People Health Trust
Awards For All
Council Discetional Grant
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
80,561
(69,509)
11,052
16,709
(16,709)
-
45,500
(36,954)
8,546
11,910
(11,910)
-
9,960
(9,960)
-
2,000
(2,000)
-
86,079
(77,533)
8,546
166,640
(147,042)
19,598
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
80,561
(69,509)
11,052
16,709
(16,709)
-
45,500
(36,954)
8,546
11,910
(11,910)
-
9,960
(9,960)
-
2,000
(2,000)
-
86,079
(77,533)
8,546
166,640
(147,042)
19,598
8,546
19,598
A current year 12 months and prior year 12 months combined position is as follows:
Net Transfers
movement between At
At 1/4/19 in funds funds 31/3/21
£ £ £ £
Unrestricted funds
General fund - 67,514 (6,080) 61,434
Restricted funds
Children in Need - 2,186 - 2,186
Reaching Communities - 18,637 - 18,637
People Health Trust - (4,853) 4,853 -
Awards For All - (1,227) 1,227 -
Council Discetional Grant - 4,559 - 4,559
Severn Trent - 5,671 - 5,671
- 24,973 6,080 31,053
TOTAL FUNDS - 92,487 - 92,487
continued...
Page 14
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st March 2021

THE OLD NEEDLE WORKS FOUNDATION

10. MOVEMENT IN FUNDS - continued

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheaboveare as
follows:
Unrestricted funds
General fund
Restricted funds
Children in Need
Reaching Communities
People Health Trust
Awards For All
Council Discetional Grant
Severn Trent
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
234,542
(167,028)
67,514
48,114
(45,928)
2,186
96,501
(77,864)
18,637
11,910
(16,763)
(4,853)
9,960
(11,187)
(1,227)
10,030
(5,471)
4,559
16,344
(10,673)
5,671
192,859
(167,886)
24,973
427,401
(334,914)
92,487

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2021.
Page 15

THE OLD NEEDLE WORKS FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st March 2021

INCOME AND ENDOWMENTS
Donations and legacies
Grants
Other trading activities
Shop income
Investment income
Rents received
Deposit account interest
Charitable activities
Exceptional items
Total incoming resources
EXPENDITURE
Raising donations and legacies
Rates and water
Other trading activities
Purchases
Bad debts
Support costs
Management
Wages
Pensions
Rent
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Carried forward
2021
£
208,819
10
51,921
11
51,932
-
260,761
3
81,572
-
81,572
19,981
612
47,263
1,324
3,737
8,524
620
2,024
84,085
2020
£
86,079
-
69,563
8
69,571
10,990
166,640
(2)
34,337
48
34,385
20,947
455
45,376
1,713
2,152
8,575
604
80
79,902
This page does not form part of the statutory financial statements
Page 16

THE OLD NEEDLE WORKS FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st March 2021

Management
Brought forward
Advertising
Professional fees
Exceptional items
Finance
Sundries
Depreciation of tangible fixed assets
Information technology
Repairs and renewals
Governance costs
Accountancy and legal fees
Total resources expended
Net income
2021
£
84,085
2,666
8,727
-
95,478
190
1,215
1,405
7,615
1,799
187,872
72,889
2020
£
79,902
400
17,276
489
98,067
3,074
2,318
5,392
6,380
2,820
147,042
19,598
This page does not form part of the statutory financial statements
Page 17