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2022-01-31-accounts

Powe to Live Foundation Annual Report 2022

Table of Contents

Administrative Information ............................................................................................................2
Trustees.........................................................................................................................................2
Senior Management Team .............................................................................................................2
Bankers .........................................................................................................................................2
Accountant ....................................................................................................................................2
Activity report: What current needs are we addressing? ......................................................... 3
Our Aims and Objectives ........................................................................................................ 4
Purpose and Aims: .........................................................................................................................4
The focus of our work: ...................................................................................................................5
Who are our therapists? ........................................................................................................ 5
Volunteer requirements: ................................................................................................................6
Building a supportive community of therapists: ..............................................................................6
Therapist feedback: .......................................................................................................................6
What is the client’s journey? .................................................................................................. 8
Who used and benefited from our service? ............................................................................. 9
How do our activities deliver public benefit? ........................................................................ 10
Monitoring and Evaluation Process: ............................................................................................. 11
How have clients influenced service design? ................................................................................. 12
Issues to address for next year ............................................................................................. 12
1.
Balance supply and demand for therapy. .............................................................................. 12
2.
Therapist capacity: ............................................................................................................... 13
3.
Managing high-risk clients. ................................................................................................... 14
4.
Safeguarding ........................................................................................................................ 15
5.
Improve IT system and data collection for efficacy reporting ................................................. 15
References: .......................................................................................................................... 15
Appendix I: CORE data analysis ............................................................................................ 16

Legal and administrative information

The Management Committee presents its annual report and financial statements for the year ended 31 March 2022.

Administrative Information

Charity Name: Power to Live Foundation Charity registration number: 1181997 Operational address: Winkfield Centre, 33 Winkfield Road, London N22

Trustees

Ms Tien Kuei

Mr George Panayiotou Dr Ross White

Senior Management Team

Ms Tien Kuei Chief Executive Jacqueline Thorne Operations Manager Kelsey Wiemer Head of Strategy and Campaign Sanchita Sharan Head of Client Care James Cameron Head of Therapist Management

Bankers

Charities Aid Foundation Bank 25 Kings Hill Avenue, Kings Hill Kent ME19, 4JQ

Accountant

Morgan Berkley, Westgate Chambers, 8a Elm Park Road, Pinner, HA5 3LA

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Activity report: What current needs are we addressing?

There has been a steady rise in mental health issues in recent years. According to a national survey from 2020 on adult mental health in England, 1 in 6 adults were estimated to experience a ‘common mental disorder’ such as anxiety or depression in any given week. Over two million adults and over half a million children accessed the NHS mental health, learning disability and autism service pre-pandemic, in the years 2018/19. This highlights the immense need within our society to prioritise mental health and cater to the mental health needs of the many—a need that can no longer be ignored.

The state of England’s average mental well-being was already in a state of decline prepandemic. Once COVID-19 hit in full force, however, this already enormous figure grew exponentially. This makes sense, as people struggle more when they feel stuck with the anxiety of an unknown threat, isolated and out of control. Statistics from July 2020 onwards echo this significant increase in adult mental health problems across demographics, but more specifically in young people, women, people with no work, and people with low income.

It doesn’t end there, however. The number of adults seeking prescriptions for antidepressants skyrocketed during the pandemic, but despite this, the number of people seeking support from adult mental health services in England substantially decreased in comparison to the previous year. There may be several reasons for this, but one of the major ones was poor availability and accessibility to mental health support. This is where the true nature of the mental health crisis comes to light. For example, waiting times for NHS psychological therapy (IAPT) services are generally from 14 to 180 days in different parts of England, and this remained more or less the same during the pandemic. This means, there were more people in need of immediate support, but limited organisations to support them.

This is where charities like Power to Live become so important in bridging the gap. During lockdown, Power to Live was quick to adapt and switched to telehealth over the phone and virtual platforms. Through this, we were able to extend our reach beyond the local community of Woodgreen, where we are physically based, to across London and parts of England. This report aims to discuss how Power to Live continues to bridge this gap and increase our reach through a hybrid model of delivery, thus fostering and nurturing the Power to Live within the adults of today.

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Our unique approach

Growing evidence shows the efficacy of behavioural approaches such as Acceptance and Commitment therapy (ACT), process-based psychotherapies, and neuro-behavioural interventions in treating anxiety, depression, and complex trauma. Although IAPT services provide first-wave CBT treatment, NHS mental health trusts are yet to catch up with the evolving field, specifically the third and fourth waves, which adopt primarily behavioural approaches. Apart from the NHS IAPT services, not many services offer robust, cost-effective behavioural therapy. Private services for CBT and behavioural approaches are expensive to selffund and are therefore not an option for low-income groups.

Our Aims and Objectives

Purpose and Aims

Our charity’s purpose as set out in the objectives of the Foundation’s Constitution is to benefit the public in the UK by:

  1. Providing evidence-based behavioural treatments to clients with no or low income in socially deprived communities.

  2. Supporting the advancement of evidence-based behavioural treatment by (but not limited to) training psychotherapists in these approaches, in order to provide subsidised treatment to the population group stated in object 1.

The aim of our charity is to provide relief from mental distress and social isolation for people with psycho-social difficulties, and ensure that they are integrated into their communities, and feel valued and respected.

Ensuring our work delivers our aims

We review our aims, objectives, and activities each year. This annual report looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to groups of people we aim to support. The review also helps us ensure our aim, objectives and activities remain focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our

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future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

Our main objective for the year was training volunteer therapists to effectively deliver behavioural therapies so treatment can be delivered to clients with mental health needs. The strategies we used to meet these objectives included:

Who are our therapists?

Our therapists over the last three years have been recruited from the MSc CBT course at Goldsmiths College, University of London. This year we have a total of 16 therapists volunteering with us. Nine were recruited as this year’s volunteer cohort and the rest are volunteering with us for another year.

We have chosen three volunteers to join our leadership team. They have proven their therapeutic knowledge and ability, and shown exceptional enthusiasm by giving time towards

5

the development of the charity. We now have a lead for Therapist management, Client Care, and Fund-raising and campaigns.

From September 2022 we will expand our volunteer therapist recruitment to other universities with postgraduate Counselling Psychology and CBT courses, with the aim of taking on up to 20 more volunteer therapists for the training course.

Volunteer requirements

Our volunteers are required to attend and pass an 8-weeks training course in behavioural treatments. Those assessed to be competent in this approach are allowed to proceed to clinical work, i.e. seeing clients. They are required to attend weekly group supervision and monthly individual supervisions to improve their skills as well as maintain treatment quality.

This year we will be starting a membership process for our new volunteers whereby they pay a monthly fee of £25 to subscribe to the training course, subsequent supervisions, and therapist socials. This will be an additional income stream for the charity since our training and supervision have offered great value to our volunteers (see volunteer feedback summary).

Building a supportive community of therapists

Power to Live (P2L) provides therapists with weekly team supervision and quarterly socials to create a learning community for professional development and to prevent isolation and burn out. This structure for therapists serves to retain both voluntary and employed therapists by enhancing their sense of belonging.

P2L wants to nurture therapists with leadership potential and those that have completed their post-graduate degree are brought into the charity as paid senior therapists that can provide supervision to our expanding group of volunteers.

Therapist feedback

Therapist feedback addressed the following areas (as demonstrated in Figure 1):

Training, learning opportunities, and resources- Training-specific feedback mentioned the need for a more streamlined training program that has a slower pace and allows for more exposure to practical use of skills through video recordings and roleplays, as well as more workshops and training opportunities beyond the initial training. Trainees found the training to be “very supportive with new skills and modality being taught. It was much more than any other placement has offered.”

6

Supervision- Trainees mentioned finding supervision adequate, with lower scores attributed to bigger group sizes, as larger groups may not always facilitate an effective supervision environment. Suggestions were made to break bigger groups up into smaller groups. Higher scores were attributed to greater support and encouragement within supervision.

Organisation and expectations- Therapists expressed feeling a sense of community, warmth, and support from the management: “It's a supportive community. It's more of a team than a workplace!” which was attributed to higher scores. Lower scores were attributed to a mismatch of expectations, wherein trainees sometimes felt demotivated when they believed they did not meet the high expectations set by the supervisor.

Online tools and platforms- Therapists found online tools useful “as it is now widely used in other organisations” but mentioned a need for “more stream-lined procedures so it isn't as time-consuming and cumbersome”. Some had specific technical issues with the equipment they were using, and others suggested “a practical workshop where we could have practised using the resource with more experienced users to troubleshoot on the spot and learn on mass.” Despite this, therapists have praised the “organisation and simplicity. Especially with risk and safeguarding, [they] feel more secure.”

We continue to collaborate with our therapists to gain a better understanding of their expectations for the organisation and how we can meet their needs so we can improve the training, resources, tools, and supervision that we offer, in order to ensure a supportive and conducive learning and work environment.

Figure 1 depicts average therapist feedback ranging between 3-4.5 on a scale of 0-5 with 0 being the lowest and 5 the highest.

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What is the client’s journey?

It is important to have a robust triage process in place to assess for inclusion/exclusion criteria. We are aware that our volunteer therapists cannot cater to complex needs, and those in the exclusion criteria require multidisciplinary medical care that we cannot provide. This system is necessary to safeguard clients and our therapists.

Inclusion Criteria
Inclusion Exclusion if one or more of
these conditions.
Anxiety
Depression
Life stress
Relationship issues
Trauma / PTSD		 Active addiction
Psychosis
Actively suicidal
Diagnosed Personality dIsorder
Active Eating Disorder

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Who used and benefited from our service?

The isolation, anxieties and relationship difficulties during the pandemic have triggered or worsened trauma reactions for many. Our data shows that the client population referred to Power to Live over the past year consisted primarily of people having experienced complex childhood trauma, which has continued to deteriorate their mental (and sometimes physical) well-being in their adult lives. Of these, our client group consisted primarily of those suffering from high levels of anxiety and depression, and secondarily of those suffering with low selfesteem, interpersonal issues, and trauma/abuse.

Nearly 50% of the clients referred to us over the last year were 20 to 29-years-old males and females, with the rest being younger or older. They fell into varying income levels (Figure 2), where 45% were in paid employment, but about 40% belonged to the lower income category as they were not in paid employment or were receiving benefits (and 15% were of no specified income level). P2L has, therefore, been able to provide free and minimum-cost therapy to over 40% of clients referred to our service over the past year. A total of 82% of our clients have regularly attended therapy, showing a high retention rate regardless of varying ages and income levels (see appendices).

Figure 3 also shows that 100% of our clients over the past year have experienced reliable improvement post-therapy in their general functioning and well-being across disorders and demographics, as well as a reduction of risk and problems, thereby increasing the reliability and efficacy of the treatment provided at P2L.

Figure 2 showing client population split by income level

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Figure 3 showing average improvement through pre-post CORE score comparison, where higher scores equate to poorer quality of life and vice versa

How do our activities deliver public benefit?

Our vision at Power to Live is to facilitate an inclusive environment that highlights the importance of mental health and wellbeing in paving the way to a more fulfilling and sustainable life.

Power to Live operates on a sliding-scale income-based approach to provide low-cost, affordable therapy to people from all income areas, including providing free to minimum-cost therapy for those on no income.

During the pandemic, we had to adapt our method of delivering psychotherapy to accommodate lockdown restrictions. Due to the benefits of virtual platforms, P2L has adopted a hybrid model of delivering telehealth and in-person treatments. Telehealth therapy allows us to transcend barriers of distance and geographical location and facilitates our mission to reach people across the UK.

Our next stage within these 5 years is to create a community of people who watch out for each other. We want to do this in tandem with our individual psychotherapy service, where we trainup locals to help us run social connection groups that allow locals to meet people in their area. Group leaders can help break the ice to get meaningful conversation started to build deep, meaningful friendships. We want to encourage our clients post-treatment to be a part of these

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connection groups so they are not left isolated after therapy. The aim is to create a safe space that validates, normalises, and makes room for similar and varied experiences of members. We aim to promote these social connection groups on social media through our Facebook, Instagram, and LinkedIn pages and run regular groups to increase engagement.

Monitoring and Evaluation Process

We have implemented the psychometric measure CORE-OM (Clinical Outcomes in Routine Evaluation-Outcome Measure). This is a 34-item Likert scale that assesses the domains of wellbeing, problems, functioning and risk. We administer the full CORE-OM every 4th session and a short-form CORE-10 is also used for the rest of the sessions. This way, the client’s self-reported condition is tracked weekly.

We have signed up to the online system with the CORE systems group. This system sends the client a questionnaire before each appointment and translates the results into a graph that helps the therapist and client to quickly track progress. Any worsening in each of the domains are highlighted and can help the therapist investigate these with the client in-session. This system also highlights any risks reported by the clients, with therapists trained to follow risk management and safeguarding procedures if the nature of risk changes.

After completing the treatment, we send our clients a feedback form. So far the return rate of the feedback form is not high when it is sent by email after completion, so this year we intend to tighten the process by getting the client to complete the feedback form at the end of their last session.

Samples of Client Feedbacks

Clarissa was a brilliant therapist and I felt like I got so much out of my sessions with her. She's extremely empathetic and kind and made me feel very supported so that I could be honest in my sessions. I was very lucky to have her as my therapist and feel super grateful for the experience of working with her.

Honestly, ever since our very first call I had a good feeling about Sanchita. Her approach really resonates with me personally. She has certainly helped me to navigate many different thoughts and feelings from my work life and personal life. I learnt a lot about Cognitive Behaviour Therapy through her. Sanchita both holds space for me to fully express myself and chimes in with useful grounding techniques, wisdom and encouragement. I’d definitely

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Samples of Client Feedbacks

recommend Sanchita to anyone looking for a certified and friendly therapist. I had been through a couple before finding her and it was so worth the wait. Finally, I would ESPECIALLY recommend Sanchita’s services to anyone who is a young creative looking to deepen their self awareness and heal.

Great connection…I always look forward to my sessions. Thanks for the support. Thanks for all you do. You have been amazing and Kelsey is just the best you are all such a great team. I can’t thank you enough

I feel like I’m starting to slowly change as a person. Overall, therapy gave me an opportunity to get a different point of view, away from family and friends. Therapy is a type of self-care, because talking about how I feel has helped me become more honest and confident.

Therapist spoke very clearly, engaged in eye contact and observed my non-verbal body language throughout. Disclosures made her feel like a real person. Hero behaviour. Thank you for all your work. Thanks for the great sessions

How have clients influenced service design?

Financially, it is administratively costly to work out the sliding scale of clients and chase nonpayments. We found many clients not paying when they are able, or there is no consequence for missed appointments or last-minute changes which impacts on therapist time. The charity's income stream can be improved by simplifying the administration around the sliding scale system and adding an online booking and instant payment system. This will also improve attendance and commitment to therapy.

Issues to address for next year

1. Balance supply and demand for therapy

We regulate client admission based on the availability of therapists. As we currently have a limited number of therapists, we ensure that we do not exceed the appropriate client-totherapist ratio as an imbalance in demand and supply can lead to therapist burnout, decline in

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quality of treatment, and reduce client retention. It also becomes a safeguarding issue, as the client group we cater to tends to have more complex needs.

To mitigate these issues, since January 2022, we have reinforced the 12-session therapy model to ensure that we can accommodate more clients with the same number of therapists. Where previously we allowed clients to continue therapy with the same therapist post 12 sessions as needed (as long-term therapy can be beneficial when managing complex trauma), we are now training therapists to formulate each case effectively and provide high-quality treatment in a shorter amount of time. This has allowed us to have a shorter waitlist in the six months since implementing this strategy, as seen in Figure 4.

Figure 4 showing a decrease in wait times from triaging to intake over a 7-month period.

2. Therapist capacity

To mitigate the issue of limited numbers of therapists, we are actively networking and recruiting both through universities and social media. We intend to have a regular intake of

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therapists on a yearly basis, with an additional six-monthly intake if necessary, and to train existing therapists to provide training for new recruits.

To increase long-term sustainability and ensure quality even when upscaling our service, our training program needs to be modularised and accredited by appropriate bodies. More people from within the organisation have been elevated to leadership roles to better facilitate delegation of responsibilities, including the onboarding and triaging process. Trainers will be trained to administer consistent high-quality training to facilitate trainee take-up and service expansion, which consequently promotes higher client intake, retention, and quality treatment. External trainers have been invited to provide high-quality, efficacious training for our therapists which is open to other organisations, including graduate level courses. This facilitates scalability and streamlines therapist take-up.

3. Managing high-risk clients

The client population referred to P2L over the past 3 years consisted primarily of people having experienced complex childhood trauma, which has continued to deteriorate their mental (and often physical) well-being in their adult lives. The isolation, anxieties and relationship difficulties during the pandemic has triggered or worsened trauma reactions for many. Due to the nature of this client group, we are often referred people who are actively suicidal and self-harming or experience more complex disorders such as severe eating disorders, borderline personality disorder, psychosis, or substance misuse, which we are unable to treat as our therapists do not have the appropriate level of training required to manage such complex presentations.

To mitigate this, we have an effective triaging protocol with specific inclusion and exclusion criteria that allows us to refer high-risk clients to better equipped organisations. In such cases where the occasional high-risk client may slip through due to not divulging information in the triaging stage, therapists are trained to use the CORE assessment measure to track risk and general well-being on a weekly basis, as well as a more in-depth functional assessment of overall functioning on a monthly basis. We have also put into place the PTSD checklist for DSM5 (PCL-5) form to administer to clients. This measure will highlight any client self-reported issues that the therapist needs to address in their treatment formulation so we can improve the accuracy of our interventions. For higher risk clients, we have created and employ a traffic-light risk monitoring system with specific criteria per area that allows therapists to monitor client risk on a weekly basis. The system is designed to automatically flag the level of risk, and therapists are trained to escalate to management if the nature of risk changes.

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We will also devote more training time for PTSD/trauma treatment to all therapists so they can improve their competency in working with this client group.

4. Safeguarding

To effectively mitigate any safeguarding issues, we have created a robust safeguarding policy, and both therapists and management are made aware of safeguarding protocols through regular training in the induction phase, as well as regularly in supervision.

We will improve our therapist onboarding process, which will include a multiple-panel interview and an 8-week training program run by one of our trustees, following an efficacious training manual. Upon regularly attending and completing the training program, successful therapists will be allocated clients based on their level of experience and ability. Following NICE, BACP, and BABCP guidelines, all our therapists receive regular group and individual supervision on a monthly basis and are expected to attend any additional training.

5. Improve IT system and data collection for efficacy reporting

We are actively working on streamlining our data collection and outcome tracking services to ensure a seamless client and therapist management system that can be accessed company wide. In this regard, we are building on our software and online tools to create a seamless, accessible digital infrastructure for both therapists and clients to use. We are working on bringing together all the various administrative elements within one easy-to-use digital space that promotes accessibility and independence in managing therapists’ caseload or invoices, for example, or clients being able to track sessions, payment, and access resources used in therapy that is stored securely and anonymously, in line with data protection regulations.

References

Armitage, R. (2021). Antidepressants, primary care, and adult mental health services in England during COVID19. The Lancet Psychiatry , 8 (2), e3.

Baker, C. (2020). Mental health statistics for England: prevalence, services and funding.

Jia, R., Ayling, K., Chalder, T., Massey, A., Broadbent, E., Coupland, C., & Vedhara, K. (2020). Mental health in the UK during the COVID-19 pandemic: cross-sectional analyses from a community cohort study. BMJ open , 10 (9), e040620.

Pieh, C., Budimir, S., Delgadillo, J., Barkham, M., Fontaine, J. R., & Probst, T. (2021). Mental health during COVID-19 lockdown in the United Kingdom. Psychosomatic medicine , 83 (4), 328-337.

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Appendix I: CORE data analysis

Pie chart showing male client population by age

Pie chart showing female client population by age

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Pie chart showing client retention rate

Bar chart showing problems identified at the assessment stage

Average pre, post and other scores

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Our Ref: PYKL/RR/P236/RR/357

Mrs T Mandell Power To Live Foundation 60 Horsham Avenue London N12 9BE

23 June 2022

Dear Tien

Accounts – 31 January 2022

I enclose the accounts and a letter of representation for the above period for your approval and signature.

The accounts have been prepared from the information that you have provided, but the final responsibility for ensuring that they are a reliable reflection of the charity’s affairs lies with the board. Could you, therefore, please check the accounts and related notes carefully to ensure that you are satisfied with their contents before signing the approval statement.

The accounts need to be filed with Charity Commission on before 30 November 2022.

Once you have signed the accounts and the letter of representation, please return them to me as soon as possible.

If you have any queries, please do not hesitate to contact me.

If you have left your books and records with us, please could you kindly telephone our office to arrange to collect them.

Thank you for your assistance.

Yours sincerely

Pierre Y K Leong Encs

Charity Registration No. 1181997

POWER TO LIVE FOUNDATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022

POWER TO LIVE FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Tien Kuei Dr Ross George White George Panayiotou Charity number 1181997 Principal address 60 Horsham Avenue London N12 9BE Accountants Morgan Berkeley Limited Westgate Chambers 8a Elm Park Road Pinner Middlesex HA5 3LA

POWER TO LIVE FOUNDATION

CONTENTS

Page
Trustees' report 1 - 2
Accountants' report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 10

POWER TO LIVE FOUNDATION

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 JANUARY 2022

The trustees present their report and financial statements for the year ended 31 January 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charities Act 2011 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 2019)".

Objectives and activities

The charity was set up for such purpose that are charitable according to the law of England and Wales for the benefit of the public, in particular but, not exclusively for the purposes of advancement of health for public benefit.

Public benefit statement

In setting the charity’s objectives, the trustees have paid due regard to Public Benefit guidance published by the Charity Commission.

Achievements and performance

Summary of policies adopted to achieve the main aim:

The charity received funding from income arising from donations for the year under review.

During the year the charity did not expend any resources for charitable purposes as it was still in its early stages of establishing itself.

Financial review

Financial results

The detailed results are shown on page 4.

The present level of funding is adequate to support the continuation of the provision of the charity’s objectives, and the trustees consider the financial position to be satisfactory.

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

Legal and administrative information

The charity was incorporated on 12th February 2019 as a Charitable Incorporated Organisation (CIO) and is governed by its constitution.

The trustees who served during the year and up to the date of signature of the financial statements were: Tien Kuei Dr Ross George White George Panayiotou

The Charity’s Trustees are appointed in accordance with its constitution. The Board has the power to appoint additional trustees as it considers fit to do so.

POWER TO LIVE FOUNDATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 JANUARY 2022

Statement of trustees' responsibilities

The trustees 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).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees.

Tien Kuei (Jun 23, 2022 11:27 GMT+1) ..............................

Tien Kuei

Trustee 23/6/22 Dated: .........................

POWER TO LIVE FOUNDATION

CHARTERED CERTFIED ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF POWER TO LIVE FOUNDATION FOR THE YEAR ENDED 31 JANUARY 2021

In order to assist you to fulfil your duties under the Charities Act 2011, we have prepared for your approval the financial statements of Power To Live Foundation for the year ended 31 January 2022, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/ rules-and-standards/rulebook.html.

This report is made to the charity's trustees, as a body, in accordance with the terms of our engagement letter dated 19 February 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Power To Live Foundation and state those matters that we have agreed to state to the charity's trustees, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technicalfactsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Power To Live Foundation and the charity's trustees as a body, for our work or for this report.

It is your duty to ensure that Power To Live Foundation has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus of Power To Live Foundation. You consider that Power To Live Foundation is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.

We have not been instructed to carry out an audit or a review of the financial statements of Power To Live Foundation. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

In order to assist you to fulfil your duties under the Charities Act 2011, we have prepared for your approval the financial statements of Power To Live Foundation for the year ended 31 January 2022, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/ rules-and-standards/rulebook.html.

Morgan Berkeley Limited

Morgan Berkeley Limited (Jun 23, 2022 11:48 GMT+1)

Morgan Berkeley Limited

23.06.22

.........................

Chartered Certified Accountants

Westgate Chambers 8a Elm Park Road Pinner HA5 3LA Middlesex

POWER TO LIVE FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JANUARY 2022

Unrestricted Unrestricted
funds funds
2022 2021
Notes £ £
Income from:
Donations and legacies 3 14,264 7,677
Expenditure on:
Raising funds 4 126 -
Charitable activities 610 -
Other expenses 7 2,876 2,619
Total resources expended 3,612 2,619
Net income for the year/
Net movement in funds 10,652 5,058
Fund balances at 1 February 2021 7,118 2,060
Fund balances at 31 January 2022 17,770 7,118

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

POWER TO LIVE FOUNDATION

BALANCE SHEET

AS AT 31 JANUARY 2022

Notes
Fixed assets
Intangible assets
8
Tangible assets
9
Current assets
Cash at bank and in hand
Creditors: amounts falling due within
one year
10
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds
Th fiil h T		 2022
£
17,018
(1,440)

23/6/22		 £
500
1,692
2,192
15,578
17,770
17,770
17,770
 2021
£
6,170
(2,340)		 £
750
2,538
3,288
3,830
7,118
7,118
7,118

The financial statements were approved by the Trustees on .........................

Tien Kuei (Jun 23, 2022 11:27 GMT+1) .............................. Tien Kuei Trustee

POWER TO LIVE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022

1 Accounting policies

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011 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 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

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

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

POWER TO LIVE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JANUARY 2022

1 Accounting policies

(Continued)

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website costs 25% per annum

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer software

25% per annum

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

POWER TO LIVE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2022

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Donations and gifts 14,264 7,677
Raising funds
Unrestricted Total
funds
2022 2021
£ £
Fundraising and publicity
Other fundraising costs 126 -
126 -

4 Raising funds

5 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

6 Employees

The charity has no employees other than the trustees during the year.

POWER TO LIVE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JANUARY 2022

7 Other expenses

Unrestricted Unrestricted
funds funds
2022 2021
Bank charges 505 20
Accountancy fees 540 1,440
Rent 626 -
Financing costs 109 63
Other expenditure 1,096 1,096
2,876 2,619
8 Intangible fixed assets
Website costs
£
Cost
At 1 February 2021 and 31 January 2022 1,000
Amortisation and impairment
At 1 February 2021 250
Amortisation charged for the year 250
At 31 January 2022 500
Carrying amount
At 31 January 2022 500
At 31 January 2021 750

POWER TO LIVE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JANUARY 2022

9
Tangible fixed assets
Cost
At 1 February 2021
At 31 January 2022
Depreciation and impairment
At 1 February 2021
Depreciation charged in the year
At 31 January 2022
Carrying amount
At 31 January 2022
At 31 January 2021
10
Creditors: amounts falling due within one year
Accruals and deferred income
11
Related party transactions		 Computer software
£
3,384
3,384
846
846
1,692
1,692
2,538		 Computer software
£
3,384
3,384
846
846
1,692
1,692
2,538
3,384
846
846
1,692
1,692
2,538
2022
£
1,440		 2021
£
2,340

There were no disclosable related party transactions during the year (2021 - none).

Power To Live Foundation 60 Horsham Avenue London N12 9BE

Morgan Berkeley Ltd Westgate Chambers 8a Elm Park Road Pinner Middlesex HA5 3LA

23 June 2022

Dear Sirs

In respect of your preparation of the charity’s financial statements for the year ended 31 January 2022, we confirm the following points in connection therewith:

  1. Responsibilities, accounting records and other information supplied for the preparation of the financial statements

  2. 1.1. As set out in the engagement letter agreed with you, we acknowledge as trustees our responsibility, under the Companies Act 2006 and Charity Act 2011, for the preparation of financial statements in accordance with United Kingdom Generally Accepted Accounting Practice which give a true and fair view, and for making accurate representations to you.

  3. 1.2. All accounting records and relevant information have been made available to you for the purpose of your work. All other records and related information, including minutes of all management and trustee’s meetings, have been made available to you.

  4. 1.3. All of the transactions undertaken by the charity have been properly reflected in the accounting records and are reflected in the financial statements.

Accounting policies

3. Assets

5. Trustees and connected persons

6. Fraud and error, and other misstatements

9. Post balance sheet events

10. Related party transactions

11. Going concern and future plans

12. Other parties

We confirm to the best of our knowledge and belief that the above representations are made on the basis of adequate enquiries of management and staff with relevant knowledge and experience, and where appropriate, of inspection of supporting documentation, sufficient to satisfy ourselves that we can properly make the above representations to you.

Tien Kuei (Jun 23, 2022 11:27 GMT+1) ~~......................~~ ...................................Trustee …..…………………Date 23/6/22

Signed on behalf of the board of trustees.

1 Send accounts and letter of representation to client for signature

Final Audit Report

2022-06-23

Created: 2022-06-23 By: Ram Rajmohan (Ram.Rajmohan@morganberkeley.com) Status: Signed Transaction ID: CBJCHBCAABAA14pdZNG57sHN3VJdR-l8lqfRiJq1gdt7

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