Changing Life Directions Trustee Annual Report March 2021 -March 2022
The Trustees present their annual report of Changing Life Directions for the years ending March 2022. The Trustees confirm that the annual report and the financial statement of the charity comply with the current statutory requirements and the provisions of the Statements of Recommended Practise (SORP) “Accounting and Reporting by Charities” issued in March 2005
Structure, Governance and Management
a CONSTITUTION
Changing Life Directions was established in March 2019. We are a Charitable Incorporated Organisation (CIO) registered with the Charity Commission – Number: 1182415.
b APPOINTMENT OF TRUSTEES, MEETINGS AND DECSION MAKING
The Trustees is formed by co-opted members who offer their specific expertise. Their input is invaluable and helps the smooth running and growth of the group. They are always available when required and their specific specialisation enables a breadth of support that is vital to Trustees and staff members. Other local organisational also contribute to Trustees work and their responsibility in supporting Changing Life Directions. The Board of Trustees are aware of the need to encourage new members and during the year new people have been approach with a view of joining the Board. Encouraging new people to join the Board is helpful to the development of the work undertaken and ultimately to the success of the organization. When a request to join the management group is received people are invited to attend the volunteer training programme that is in
place and once completed potential Trustees then meet existing members to conclude the recruitment process.
The Trustees have a yearly cycle of meetings where business is discussed, discussions are taken in a democratic manner and every member can ensure that they take an active part in the organization and keep themselves up to date with all aspects of the projects. Where urgent decisions are required between Trustees meetings the project manager wherever possible will consult all three Trustees to agree a decision. If this is not possible and only one or two Trustees are able to make a decision then colleagues will be consulted at the earliest opportunity by those who have made the decision. The next Trustee meeting following such an urgent decision will used to enable all Trustees to ratify the decision. This ensures there is accountability for decision making and a clear process in place that can be scrutinised by all.
C ORGANIZATION, STRUCTURE AND DECISION MAKING
The Board of Trustees provide continuous direction and support to the Charity and its staff.
d RISK MANAGEMENT
The Trustees have assessed the major risk to which the charity is exposed, in particular those related to the operation and finance, and are satisfied that systems and procedures are in place to instigate our exposure to risk.
USE OF VOLUNTEERS
We use a number of volunteers throughout the year to help in health and wellbeing activities. The volunteers mainly our service users who have followed a support program and on a pathway back to work and students from college and university. All our volunteers are encouraged to their skills
and experiences.
In selecting persons to be appointed as Trustees, the Trustees shall take into account the benefits of appointing a person who is by virtue of his or her personal or professional qualifications to make a contribution to the objects or the management of the Charity.
Our location
We operate from 105 Halliwell Road Bolton BL13NE
We are a registered charity which in partnership with the community, aims to enrich the quality of life for people of all ages by providing educational opportunities, raising awareness of health and well-being, training volunteers and engaging communities.
The objects of the CIO are:
-
To relieve the need of people suffering from dementia, or other mental health issues, and their carers, through the provision of therapeutic music, workshops and by other means that the Trustees deem appropriate.
-
The relief of emotional distress and suffering and the preservation and protection of the mental health of those who have suffered or who have been exposed to domestic violence and abuse, in particular by the provision of counselling and peer support.
Our Why
Changing Life Directions have a core team of mental health professionals and volunteers including 2 BACP Registered Counsellors, a BSc Hons in Psychology qualified staff and a Registered Mental Health Nurse.
We identified early on in the development of our work that there was a real need for culturally tailored support to tackle mental health in BAME communities.
Our Mission statement is to provide good mental health and enable access to support and treatment by providing cultural and language appropriate services. We identified early on in the development of our work that there was a real need for culturally tailored support to tackle phyiscal and mental well-being of BAME communties. After 3 years we have established a relationship with people in Halliwell who have put there trust in our work
Building resilience and healthy minds is something we all need to do. Learning to understand our thoughts and emotions, give ourselves space, push ourselves when needed and pick up ourselves up after things have not worked out is all part of the journey. We support the community by providing events and activities that will help in improving the wellbeing of people going through mental health issues within the community.
We help, women and young people who are socially excluded due to cultural and language barriers and support anyone living in isolation, needs help to build confidence, need advice or support to be able to live a healthy and happy life. Locating to new centre on Halliwell road and opening a women's only community gym and being able to maximize on the space to meet our growth plans and ambitions, creating a day centre for women wher ethere can access health and well-being, socialization and a personalised fitness program. We are here to help women make good decisions around life style for themselves and their families, support women's phyiscal, mental and emotional health.
-
78% of our service users suffer from poor physical health due to lack of self care
-
27% of our servie users have arthiris present
-
67% are currently clinicall obese and inactive
Attending the gym and fitness classes has made a huge differenc to our beneficiars physical, mental and emotional health.
Our Understanding of Bolton (JSNA 2020)
Bolton’s population currently stands at 285,372. This has steadily increased
from 261,300 people in 1991. 20% of Bolton LSOAs are within the 10% most deprived in the UK.
In Bolton there is a large number of LSOAs with high proportions of the population in BAME groups.
The Crompton/Halliwell neighbourhood has a much higher IMD 2015 score (47.8) than is average for Bolton (28.4), reflecting the fact that the neighbourhood contains some of the most deprived Wards in Bolton. For reference, the highest IMD score locally (most deprived) is 61.3 and the lowest (least deprived) is 5.4. This equates to 26.7% of households living in poverty, that is, below 60% of the median income (before housing costs). Again, this is the neighbourhood with the highest level of household poverty in Bolton.
This quote from one of our service users helps to put this into context.
"i have been coming to the center for over 18 months, its a place where I feel free and am able to connect with the wider community. The fit4life women's gym is amazing, i had never expereinced physical activity sessions before. I have sepnt 21 years looking after my family, now I go to the centre every day for a couple of hours, its a life line. I go in the gym-I dont speak English but thats fine because most of the staff here can speak Urdu. after exercising I have a brew and a bit of rest in the relaxing lounge where I can chat with others. There are alot of various arts and craft activities to do and amazing staff to talk to when I feel down."
Our Achievements and performance
We started our journey with a base at All Souls Church, Astley Street in the Halliwell ward of Bolton. In March 2020 we co-located to the Cobden Centre on neighbouring Charlotte Street. Due to the pandemic the Cobden Centre closed, we continued to support our beneficiars virtually. In July 2020 we opened our new women's centre on Halliwell road which is attend by over 300 women.
We are a welcoming place to meet, eat, connect and support each other. We listen to people needs and lifestyle requirements, contributing to better physical, mental, emotional and spiritual health.
87 % of our current service users are from BAME communities.
Our work was informed by a open day event that we held in June 2020. Here speakers talked about their experiences of mental health, isolation and loneliness. We evaluated feedback from attendees and asked what they needed to live a more healthy, happy and fulfilling life. Carried out health check and phyiscal activity health questionnaires
The findings that came back from that event included a lack of understanding on Mental Health; a lack of culturally/language appropriate information, services and engagement activities; a lack of bi-lingual staff/outreach workers; increased frustration in accessing current health and social care services. High number of BAME wome who are physically inactive, unaware of imprtance of phyical activity in prevention of serious diesease/lack of education of healthy living, diet and nutriiton.
Changing Life Directions aims to change the South Asian Communities attitude towards and raise awareness of the importance of good mental health and importance of phyiscal activity, in particular type 2 diabetes, cancer and cardiovascular.
We have an established relationship with people in the Halliwell community who have put their trust in our work. Vulnerable people see us as a safe space where they can open up and talk honestly about any problems or barriers they are facing.
The majority of the women we work with do not drive, husbands are unsupportive, hence the importance of being able to access services within walking distance of their homes. Ultimately, we will reduce social isolation and feelings of loneliness, provide a vehicle for active participation in social activities, provide access to opportunities, rights and services available to all
in the wider BAME community.
Our Impact
We want to play a positive role in prevention and BAME-led public health. In our first 12 months of operation, we raised £50.137 from grants that contributed to our health and wellbeing objectives.
Our weekly social inclusion and peer-to-peer networks is where we started to make a real impact to BAME health and wellbeing through our women'day centre.
199 women attending our fit4life project within the 1st month-funded by Lottery Awards for All and Boltons Fund.
In March 2020 we had to stop all our face-to-face contact in line with Government social distancing advice. Our contingency plan enabled us to provide daily advisory engagement through virtual methods and digital technologies. All staff and volunteers continued to work from home with remote access using WhatsApp groups and Zoom; telephone support and crisis helpline; bi-lingual counsellor support for those who needed help in accessing services were, those living within coercive controlling home environments, to help women rebuild their lives after being discharged from Domestic Violence refuge, Mental Health; health checks; shopping and personal hygiene products. Rather than go to the local foodbank women came to CLD instead
Coffee and Luncheon Clubs
Giving people who may be elderly or feel isolated the opportunity to get out of the house and enjoy social contact with others as well as take part in a range of activities.
Well-being Hub Activity Programmes
Our well-being activity programme was held on Mondays to Thursday. We raise awareness of self-help, healthy eating, nutrition, exercise and positive lifestyle choices.
We offer a range of activities including mindfulness, creative therapies, arts and crafts, cooking, counselling, peer support, yoga. Our well-being programme is people and service user ledFor many of the women attending our sessions we found out that this was the first time they had participated in physical exercise and mindfulness activities. We teach women how to look after and improve their own mental and physical health and ultimately how to follow a healthier lifestyle, building resilience. Self-care; we provide an holistic approach of activities that support people to set personal goals on health and wellbeing.
Physical Activities
The Yoga session had only been running for only 5 weeks, when 40 women turned up to the class. Demand for these activities grew so significantly that the Tutor recommended adding an extra session per week. For many this was the first time that many of the women had participated in physical exercise.
Currently we deliver:
Fit4life gym sessions-attended by over 200 women weekly Chair-based exercises- 2 classes per week attneded by 60 women Walking football sesssions -12 particpants
Flex and move session attened by 30 women In Jan 23 we will introduce badminton training and sessions. Weekly arts and crafts sessions Health and Well-being workshops Counselling services Work experience placements Volunteering opportunties.
Core Skills - Many women have basic or non-existent English. We offer a programme of basic English, Maths and IT skills along with a volunteer interpreter to assist with engagement and any necessary form filling.
Therapeutic Support – Face Mask Therapy
Sessions are delivered by a fully trained counsellor and working within the guidelines of BACP (British Association of Counselling and Psychotherapy).
Cancer Screening
This year we secured funding from Greater Manchester Cancer Screening Engagement programme to become an Answer Cancer Champion. Answer Cancer is a VCSE-led GM Cancer Screening Engagement Programme commissioned by Greater Manchester Health and Social Care Partnership.
As Answer Cancer Champions we are committed to talking and raising awareness about cancer, challenging common myths and encouraging people from BAME communities to take up screenings.
67 women have already signed up and registered their interest in attending a future cancer screening programme for breast cancer and cervical cancer. Our Male group will also be a forum where we can effectively target male screening programmes and raise awareness of possible symptoms and causes of bowel and prostate cancers.
Critical to reaching the target audience is our bi-lingual capacity. We know from our research that Asian women in Halliwell feel isolated due to lack of confidence, stigmas and understanding of importance of healthy living and life choices to prevent long-term illness. Often, they can feel trapped due to language barriers and no knowledge of how to access health opportunities or support pathways.
Our COVID Response
In March 2020 we had to stop all our face-to-face contact in line with Government social distancing advice. Our contingency plan enabled us to provide daily advisory engagement through virtual methods and digital technologies. All staff and volunteers continued to work from home with remote access using WhatsApp groups and Zoom.
We introduced a telephone befriending and crisis helpline. We had 4 staff who were providing peer support to the 87 ladies who attended our sessions. A rota was introduced to make a daily phone call. Many of these women stated that they needed the breakaway from meeting the demands of their husbands/in-laws, by providing 30mins phone chat which could give them the opportunity talk through any anxieties and wellbeing concerns. Our Women's Empowerment Group by Zoom also created a fora and space where they could come to talk. Yoga also continued by Zoom over as our support
moved online.
Quote from a service user.
Throughout COVID we have:
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Made 279 befriending and well-being calls to members of the BAME community
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187 Zoom sessions of the Women’s Empowerment Group
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23 Yoga Zoom sessions
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203 Therapy art packs and essentials items posted direct to people’s homes
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301 COVID Public Health booklets produced in Urdu and Gujrati
REVIEW OF ACTIVITIES
Changing Life Directions have throughout the year helped relief of emotional distress and suffering and the preservation and protection of the Mental Health of those who have suffered or are exposed to domestic violence and abuse in particular by the provision of counselling and peer support. We have helped relieve the need of people suffering from Dementia, or other Mental Health issues, and their carers, through the provision of therapeutic Art therapy workshops, empowerment hubs, counselling and music therapy.
We have actively involved our service users and the community is planning our projects, regular feedback has been gathered and studied by the management team.
Our management committee have had regular meetings to ensure that adequate staff training and supervision and financial controls are being followed by all members involved on a daily basis, with adequate procedures and rules.
Financial Review
a. reserves policy
The free reserves are held to secure long-term security of the charity. The trustees consider that this level of reserve is required to enable the charity to fulfil its obligations and commitments.
b. principle income
Principle income is via 3 grants and contributions from the wider community.
PLANS FOR THE FUTURE
Changing Life Direction has been working on a 2-year business plan supported by Bolton Council for Voluntary Service to focus on the work developed over the years and to focus on the work developed over the years and to link with the locality plan and Assessment Needs Strategy.
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We are linking with Strategic partners to share resources, referrals, staffing and costs.
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We will continue to delivery existing projects
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In November 2020 we introduced our new Fit4life project for women to access exercise equipment within our own private space.
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We have built our team of staff and work with Universities to offer work placement and have 6 new volunteers.
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We have introduced our new projects- dimensions phyiscal activty program and diabetes health champions
We have grown so significantly over the past 18 months that we now look forward to branching out to other wards in Bolton.
APPOVED BY THE TRUSTEES ON 21 Dec 2022 AND SIGNED ON THEIR BEHALF
knida
Miss Komel Nida Changing Life Directions
CHANGING LIFE DIRECTIONS
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
CHARITY REGISTRATION NUMBER 1182415
CHANGING LIFE DIRECTIONS FOR THE YEAR ENDED 31 MARCH 2022
CONTENTS
| Pages | |
|---|---|
| Legal and administration | 1 |
| Statement of Trustees Responsibilitis | 2 |
| Accountants Report | 3 |
| Independent Examiners Report | 4 |
| Statement of Financial Activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7-11 |
CHANGING LIFE DIRECTIONS LEGAL AND ADMINISTRATIVE INFORMATION
Constitution
Changing Life Directions was registered as a charity on 18 March 2019.
| Charity Number | ||
|---|---|---|
| 1182415 | ||
| Trustees | Miss Fatima Ismail | (Chair Person) |
| Mr Olusanya John Abiola | (Trustee) | |
| Miss Zara Naveed | (Trustee) | |
| Miss Komel Nida | (Trustee) | |
| Address | 105 Halliwell Road | |
| Bolton | ||
| Greater Manchester | ||
| BL1 3NE | ||
| Banks | Barclays | |
| Leicester | ||
| LE87 2BB | ||
| Accountants | AYA Accountants | |
| 82 Blackburn Road | ||
| Accrington | ||
| Lancashire | ||
| BB5 1LL | ||
| Independent Examiner | Gavin Butterworth FCA | |
| Butterworth Barlow Accountants | Ltd | |
| Butterworth Barlow House | ||
| 10 Derby Street | ||
| Prescot | ||
| Merseyside | ||
| L34 3LG |
1
CHANGING LIFE DIRECTIONS
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2022
The trustees are responsible for preparing the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities 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 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 judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper 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 applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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.
Approved by the trustees of the charity on 13 Januray 2023 and signed on its behalf by:
Miss Fatima Ismail Chair person and Trustee
2
CHANGING LIFE DIRECTIONS ACCOUNTANTS REPORT FOR THE YEAR ENDED 31 MARCH 2022
We are pleased to act as the appointed accountants for Changing Life Directions.
We confirm that the attached Financial Statements for the period ended 31 March 2022 have been prepared in accordance with relevant statutes and standards, without audit, from the accounting records, invoices, receipts, information and explanations provided to us.
AYA Accountants
82 Blackburn Road Accrington Lancashire BB5 1LL
3
CHANGING LIFE DIRECTIONS INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 MARCH 2022
Independent examiner's report to the Trustees of Changing Life Directions
I report to the trustees on my examination of the accounts of the above charity (the 'Trust') for the year ended 31 March 2022 set out on pages 5 to 11.
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (the 'Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission undere section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the which gives me cause to believe that, in any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or;
-
the accounts did not accord with the accounting records; or
• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Gavin Butterworth FCA
Butterworth Barlow House 10 Derby Street Prescot Merseyside L34 3LG
Date: 13 January 2021
4
CHANGING LIFE DIRECTIONS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| Note Incoming resources Voluntary Income 2a Charitable Activities 2b Activities for Generating Funds 2c Resources expended Charitable activities 3 Total resources expended Net incoming resources before transfers Transfers Movement in total funds for the year Total funds brought forward Total funds carried forward Total incoming resources available for charitable application |
General Restricted Total Funds Funds 2022 £ £ £ 39,251 - 39,251 - - - - - - 39,251 - 39,251 57,581 - 57,581 57,581 - 57,581 (18,330) - (18,330) - - - ( 18,330) - ( 18,330) 28,247 - 28,247 9,917 - 9,917 |
Total 2021 50,031 - |
|---|---|---|
| 50,031 | ||
| 37,294 | ||
| 37,294 | ||
| 12,737 | ||
| - | ||
| 12,737 15,510 28,247 |
The statement of financial activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
5
CHANGING LIFE DIRECTIONS BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2022
| Note Fixed Assets 6 Current Assets Debtors 7 Cash at bank and in hand 8 Creditors 9 Net current assets Net Assets Funds Unrestricted Fund Restricted Funds |
2022 £ 7,772 - 6,921 6,921 ( 4,775) 2,146 9,917 9,917 - 9,917 |
2021 £ 1,319 - 31,449 |
|---|---|---|
| 31,449 ( 4,521) |
||
| 26,928 | ||
| 28,247 | ||
| 28,247 - - |
||
| 28,247 |
The financial statements were approved by the trustees and signed on their behalf by:
Signed: .........................................
Miss Fatima Ismail
Chair Person
Date: 13 January 2023
6
1
CHANGING LIFE DIRECTIONS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
Accounting policies
The financial statements have been prepared in accordance with applicable Accounting Standards in the United Kingdom and the Statement of Recommended Practice 'Accounting by Charities' (SORP).
Basis of accounting
The financial statements have been prepared on the historical cost basis of accounting.
Incoming resources
Funding received are attributed to the management of Changing Life Directions.
Resources expended
Expenditure is disclosed on an accrual basis.
Fixed Assets
Fixed assets are stated at cost less accumulated depreciation.
Depreciation policies
Depreciation was charged on fixtures and fittings and computer equipment at the following rates;
Computer Equipment 20% on Reducing Balance Fixture & Fittings 20% on Reducing Balance
Fund accounting
Funds held by the Charity are either:
Unrestricted general funds
These are funds which can be used in accordance with the charitable objectives at the discretion of the Trustees.
Restricted funds
These are funds which can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Related party transactions and trustees' remuneration
Trustees received no remuneration or expenses during the year.
7
CHANGING LIFE DIRECTIONS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
| 2a Incoming Resources from Voluntary Income General Donations Fundraising Grants Other Income 2b Incoming Resources from charitable activities 2c Activities for generating funds 3 Resources Expended 4 Wages, salaries and permitted earnings Rent Light and Heat 5 Legal and Professional Costs 5 Accounting and Audit Fees Charitable Activity Resources Sundry Depreciation Post and Stationery Phone Training Classes Food Insurance Repairs and Renewals Advertising Travel Subscriptions Cleaning TOTAL |
General Restricted Total Funds Funds 2022 £ £ £ - - - - - - 39,251 - 39,251 - - 39,251 - 39,251 General Restricted Total Funds Funds 2022 £ £ £ - - - - General Restricted Total Funds Funds 2022 £ £ £ - - - - General Restricted Total Funds Funds 2022 £ £ £ 15,464 - 15,464 10,970 - 10,970 284 - 284 450 - 450 1,360 - 1,360 1,587 - 1,587 159 - 159 1,943 - 1,943 486 - 486 369 - 369 - - - 19,397 - 19,397 855 - 855 89 - 89 576 - 576 1,989 - 1,989 157 - 157 972 - 972 475 - 475 57,581 - 57,581 |
Total 2021 £ 1,379 48,652 - |
|---|---|---|
| 50,031 | ||
| Total 2021 £ |
||
| - | ||
| Total 2021 £ |
||
| - | ||
| Total 2021 £ 24,885 6,771 - 76 525 660 180 330 815 86 - 830 325 131 - 1,641 39 - - |
||
| 37,294 |
8
CHANGING LIFE DIRECTIONS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
4
Total staff costs comprised:
| Total staff costs comprised: | ||
|---|---|---|
| Wages and salaries Social security costs |
2022 £ 15,464 - 15,464 |
2021 £ 24,885 - |
| 24,885 |
No employees received pay in excess of £60,000
The average number of employees during the year was 1 (2021: 2)
During the year 6 volunteers provided their services to the charity.
5
Governance costs
| Accountancy Fees Independednt Examiners Fees Other Legal & professional fees |
General Restricted Total Funds Funds 2022 £ £ £ - - 520 - 520 420 - 420 450 - 450 1,390 - 1,390 |
Total 2021 £ 400 - 76 |
|---|---|---|
| 476 |
9
CHANGING LIFE DIRECTIONS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
6
Fixed Assets
| Cost or Valuation At 1 April 2021 Additions Disposals At 31 March 2022 Depreciation At 1 April 2021 Charge for period At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 |
Fixtures & Computer Fittings Equipment Total £ £ £ 717 1,006 1,723 6,271 2,124 8,395 - |
|---|---|
| 6,988 3,130 10,118 |
|
| 143 260 403 1,369 574 1,943 |
|
| 1,512 834 2,346 |
|
| 5,476 2,296 7,772 |
|
| 574 746 1,320 |
7
8
Debtors
| Bank & Cash Bank and Cash Creditors Accruals - Accountancy PAYE Pensions |
General Restricted Total Funds Funds 2022 £ £ £ - - - - - - - - - General Restricted Total Funds Funds 2022 £ £ £ 6,921 - 6,921 6,921 - 6,921 General Restricted Total Funds Funds 2022 £ £ £ - 940 - 940 3,835 - 3,835 - - - 4,775 - 4,775 |
Total 2021 £ |
|---|---|---|
| - | ||
| Total 2021 £ 31,449 |
||
| 31,449 | ||
| Total 2021 £ 400 3,759 362 |
||
| 4,521 |
9
10
CHANGING LIFE DIRECTIONS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
10 Analysis of Charitable Funds
| Analysis of Fund Movement Unrestricted Funds: General Funds Restricted Funds: |
Bal Incoming Resources B/fwd Resources Expanded Transfers 28,247 39,251 ( 57,581) - 28,247 39,251 (57,581) - - - - - - - - 28,247 39,251 (57,581) - |
Fund C/fwd 9,917 |
|---|---|---|
| 9,917 | ||
| - | ||
| 9,917 |
11
Net Assets By Fund
| Tangible assets Debtors Bank & cash Creditors: amounts due within one year Net Assets |
General Restricted Total Funds Funds 2022 £ £ £ 7,772 - 7,772 - - - - 6,921 - 6,921 ( 4,521) - ( 4,521) 10,171 - 10,171 |
Total 2021 £ 1,320 - 31,449 ( 4,521) |
|---|---|---|
| 28,248 |
11
CHANGING LIFE DIRECTIONS
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
CHARITY REGISTRATION NUMBER 1182415
CHANGING LIFE DIRECTIONS FOR THE YEAR ENDED 31 MARCH 2022
CONTENTS
| Pages | |
|---|---|
| Legal and administration | 1 |
| Statement of Trustees Responsibilitis | 2 |
| Accountants Report | 3 |
| Independent Examiners Report | 4 |
| Statement of Financial Activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7-11 |
CHANGING LIFE DIRECTIONS LEGAL AND ADMINISTRATIVE INFORMATION
Constitution
Changing Life Directions was registered as a charity on 18 March 2019.
| Charity Number | ||
|---|---|---|
| 1182415 | ||
| Trustees | Miss Fatima Ismail | (Chair Person) |
| Mr Olusanya John Abiola | (Trustee) | |
| Miss Zara Naveed | (Trustee) | |
| Miss Komel Nida | (Trustee) | |
| Address | 105 Halliwell Road | |
| Bolton | ||
| Greater Manchester | ||
| BL1 3NE | ||
| Banks | Barclays | |
| Leicester | ||
| LE87 2BB | ||
| Accountants | AYA Accountants | |
| 82 Blackburn Road | ||
| Accrington | ||
| Lancashire | ||
| BB5 1LL | ||
| Independent Examiner | Gavin Butterworth FCA | |
| Butterworth Barlow Accountants | Ltd | |
| Butterworth Barlow House | ||
| 10 Derby Street | ||
| Prescot | ||
| Merseyside | ||
| L34 3LG |
1
CHANGING LIFE DIRECTIONS
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2022
The trustees are responsible for preparing the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities 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 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 judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper 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 applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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.
Approved by the trustees of the charity on 13 Januray 2023 and signed on its behalf by:
Miss Fatima Ismail Chair person and Trustee
2
CHANGING LIFE DIRECTIONS ACCOUNTANTS REPORT FOR THE YEAR ENDED 31 MARCH 2022
We are pleased to act as the appointed accountants for Changing Life Directions.
We confirm that the attached Financial Statements for the period ended 31 March 2022 have been prepared in accordance with relevant statutes and standards, without audit, from the accounting records, invoices, receipts, information and explanations provided to us.
AYA Accountants
82 Blackburn Road Accrington Lancashire BB5 1LL
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CHANGING LIFE DIRECTIONS INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 MARCH 2022
Independent examiner's report to the Trustees of Changing Life Directions
I report to the trustees on my examination of the accounts of the above charity (the 'Trust') for the year ended 31 March 2022 set out on pages 5 to 11.
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (the 'Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission undere section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the which gives me cause to believe that, in any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or;
-
the accounts did not accord with the accounting records; or
• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Gavin Butterworth FCA
Butterworth Barlow House 10 Derby Street Prescot Merseyside L34 3LG
Date: 13 January 2021
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CHANGING LIFE DIRECTIONS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| Note Incoming resources Voluntary Income 2a Charitable Activities 2b Activities for Generating Funds 2c Resources expended Charitable activities 3 Total resources expended Net incoming resources before transfers Transfers Movement in total funds for the year Total funds brought forward Total funds carried forward Total incoming resources available for charitable application |
General Restricted Total Funds Funds 2022 £ £ £ 39,251 - 39,251 - - - - - - 39,251 - 39,251 57,581 - 57,581 57,581 - 57,581 (18,330) - (18,330) - - - ( 18,330) - ( 18,330) 28,247 - 28,247 9,917 - 9,917 |
Total 2021 50,031 - |
|---|---|---|
| 50,031 | ||
| 37,294 | ||
| 37,294 | ||
| 12,737 | ||
| - | ||
| 12,737 15,510 28,247 |
The statement of financial activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
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CHANGING LIFE DIRECTIONS BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2022
| Note Fixed Assets 6 Current Assets Debtors 7 Cash at bank and in hand 8 Creditors 9 Net current assets Net Assets Funds Unrestricted Fund Restricted Funds |
2022 £ 7,772 - 6,921 6,921 ( 4,775) 2,146 9,917 9,917 - 9,917 |
2021 £ 1,319 - 31,449 |
|---|---|---|
| 31,449 ( 4,521) |
||
| 26,928 | ||
| 28,247 | ||
| 28,247 - - |
||
| 28,247 |
The financial statements were approved by the trustees and signed on their behalf by:
Signed: .........................................
Miss Fatima Ismail
Chair Person
Date: 13 January 2023
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CHANGING LIFE DIRECTIONS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
Accounting policies
The financial statements have been prepared in accordance with applicable Accounting Standards in the United Kingdom and the Statement of Recommended Practice 'Accounting by Charities' (SORP).
Basis of accounting
The financial statements have been prepared on the historical cost basis of accounting.
Incoming resources
Funding received are attributed to the management of Changing Life Directions.
Resources expended
Expenditure is disclosed on an accrual basis.
Fixed Assets
Fixed assets are stated at cost less accumulated depreciation.
Depreciation policies
Depreciation was charged on fixtures and fittings and computer equipment at the following rates;
Computer Equipment 20% on Reducing Balance Fixture & Fittings 20% on Reducing Balance
Fund accounting
Funds held by the Charity are either:
Unrestricted general funds
These are funds which can be used in accordance with the charitable objectives at the discretion of the Trustees.
Restricted funds
These are funds which can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Related party transactions and trustees' remuneration
Trustees received no remuneration or expenses during the year.
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CHANGING LIFE DIRECTIONS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
| 2a Incoming Resources from Voluntary Income General Donations Fundraising Grants Other Income 2b Incoming Resources from charitable activities 2c Activities for generating funds 3 Resources Expended 4 Wages, salaries and permitted earnings Rent Light and Heat 5 Legal and Professional Costs 5 Accounting and Audit Fees Charitable Activity Resources Sundry Depreciation Post and Stationery Phone Training Classes Food Insurance Repairs and Renewals Advertising Travel Subscriptions Cleaning TOTAL |
General Restricted Total Funds Funds 2022 £ £ £ - - - - - - 39,251 - 39,251 - - 39,251 - 39,251 General Restricted Total Funds Funds 2022 £ £ £ - - - - General Restricted Total Funds Funds 2022 £ £ £ - - - - General Restricted Total Funds Funds 2022 £ £ £ 15,464 - 15,464 10,970 - 10,970 284 - 284 450 - 450 1,360 - 1,360 1,587 - 1,587 159 - 159 1,943 - 1,943 486 - 486 369 - 369 - - - 19,397 - 19,397 855 - 855 89 - 89 576 - 576 1,989 - 1,989 157 - 157 972 - 972 475 - 475 57,581 - 57,581 |
Total 2021 £ 1,379 48,652 - |
|---|---|---|
| 50,031 | ||
| Total 2021 £ |
||
| - | ||
| Total 2021 £ |
||
| - | ||
| Total 2021 £ 24,885 6,771 - 76 525 660 180 330 815 86 - 830 325 131 - 1,641 39 - - |
||
| 37,294 |
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CHANGING LIFE DIRECTIONS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
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Total staff costs comprised:
| Total staff costs comprised: | ||
|---|---|---|
| Wages and salaries Social security costs |
2022 £ 15,464 - 15,464 |
2021 £ 24,885 - |
| 24,885 |
No employees received pay in excess of £60,000
The average number of employees during the year was 1 (2021: 2)
During the year 6 volunteers provided their services to the charity.
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Governance costs
| Accountancy Fees Independednt Examiners Fees Other Legal & professional fees |
General Restricted Total Funds Funds 2022 £ £ £ - - 520 - 520 420 - 420 450 - 450 1,390 - 1,390 |
Total 2021 £ 400 - 76 |
|---|---|---|
| 476 |
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CHANGING LIFE DIRECTIONS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
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Fixed Assets
| Cost or Valuation At 1 April 2021 Additions Disposals At 31 March 2022 Depreciation At 1 April 2021 Charge for period At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 |
Fixtures & Computer Fittings Equipment Total £ £ £ 717 1,006 1,723 6,271 2,124 8,395 - |
|---|---|
| 6,988 3,130 10,118 |
|
| 143 260 403 1,369 574 1,943 |
|
| 1,512 834 2,346 |
|
| 5,476 2,296 7,772 |
|
| 574 746 1,320 |
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Debtors
| Bank & Cash Bank and Cash Creditors Accruals - Accountancy PAYE Pensions |
General Restricted Total Funds Funds 2022 £ £ £ - - - - - - - - - General Restricted Total Funds Funds 2022 £ £ £ 6,921 - 6,921 6,921 - 6,921 General Restricted Total Funds Funds 2022 £ £ £ - 940 - 940 3,835 - 3,835 - - - 4,775 - 4,775 |
Total 2021 £ |
|---|---|---|
| - | ||
| Total 2021 £ 31,449 |
||
| 31,449 | ||
| Total 2021 £ 400 3,759 362 |
||
| 4,521 |
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CHANGING LIFE DIRECTIONS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
10 Analysis of Charitable Funds
| Analysis of Fund Movement Unrestricted Funds: General Funds Restricted Funds: |
Bal Incoming Resources B/fwd Resources Expanded Transfers 28,247 39,251 ( 57,581) - 28,247 39,251 (57,581) - - - - - - - - 28,247 39,251 (57,581) - |
Fund C/fwd 9,917 |
|---|---|---|
| 9,917 | ||
| - | ||
| 9,917 |
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Net Assets By Fund
| Tangible assets Debtors Bank & cash Creditors: amounts due within one year Net Assets |
General Restricted Total Funds Funds 2022 £ £ £ 7,772 - 7,772 - - - - 6,921 - 6,921 ( 4,521) - ( 4,521) 10,171 - 10,171 |
Total 2021 £ 1,320 - 31,449 ( 4,521) |
|---|---|---|
| 28,248 |
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