REGISTERED CHARITY NUMBER: 1185246
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
FOR
THE JAC LEWIS FOUNDATION
Gerald Thomas Chartered Accountants 3 New Mill Court Swansea Enterprise Park Swansea SA7 9FG
THE JAC LEWIS FOUNDATION
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
| Page | |
|---|---|
| Report of the Trustees | 1 to 5 |
| Statement of Trustees' Responsibilities | 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 16 |
THE JAC LEWIS FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
The trustees present their report with the financial statements of the charity for the year ended 30 September 2021. The trustees have adopted the provisions of 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).
Who we are
The Jac Lewis Foundation is a foundation set up to relieve the metal and physical sickness of persons by the provision of counselling and support. The aim of the charity is to improve the mental health and raise awareness of mental health in the local community.
The Ammanford community was rocked by the sudden death of Jac and through that grief came a determination on to try and prevent as much as possible losing another member of the community through suicide.
The community drive and passion allowed the foundation on to become a reality.
Set up to provide easy access to free professional counselling at the heart of the community for any age and any issue, the drive and commitment of the local Ammanford community, supported by Ammanford Football Club, continues to be outstanding and has enabled the foundation to grow into a service that is now providing counselling and support throughout Wales to children and adults that otherwise would be unable to access counselling and support.
The foundation aims to:
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Provide a preventative wellbeing and mental health service to the community of Ammanford and surrounding areas managed by professionally qualified counsellors and wellbeing advisors.
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Reduce the stigma of mental health and develop a culture within the community where it is okay to talk about mental health.
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Train up members of the community to become wellbeing mentors to support other members going through difficult times.
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Decrease mental health difficulties and increase the wellbeing and resilience of the community.
OBJECTIVES AND ACTIVITIES Objectives and aims
To promote any charitable purposes for the benefit of the community in the Ammanford and surrounding areas, to relieve the mental and physical sickness of persons resident in Wales by the provision of counselling and support for such persons.
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THE JAC LEWIS FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
OBJECTIVES AND ACTIVITIES, continued
Our Projects 2020 to 2021
JLF Project
The project is at the heart of the charity. The JLF project uses unrestricted funds to provide counselling to the SA18 postcode. The project is there to look after the local community. The JLF project is run on donations from the local community and is our core objective.
NHS Project
The NHS project is there to fund referrals from the Amman Tawe cluster of GP surgeries. The GP surgeries can now refer directly into the foundation for the patients to receive the help that they require. The waiting times in the foundation range from instant to 4-6 week; prior to the GP project, patients could have been waiting years. This project has been successful to date and has now been renewed. At the date of writing this report, over 500 people have been helped through the NHS project.
Bereavement through suicide
The Bereavement through Suicide fund has been funded by the National Lottery to aid persons linked to a suicide and their families.
The fund is for anyone Wales wide who needs the support due to bereavement through suicide.
Public benefit
The trustees have complied with their duty in relation to section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission in relation to public benefit when reviewing our aims and objectives and planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
Volunteers and donated services
We are able to train new counsellors by offering to sign off any supervision hours they accumulate while working in partnership with the JLF. As training counsellors, a number of hours have to be supervised in order to pass the qualification. We are proud to support the next generation of counsellors.
The foundation is grateful to all the hard work, donated time and materials gifted to progress the Wellbeing centre, which is being leased from Ammanford AFC. Currently the centre is functional, bar the water and sewerage line being connected. There are ongoing works with Dwr Cymru and our trustees in the construction sector aim to have this completed as soon as possible.
Whereas we consider the Wellbeing centre the heart of the foundation, we are privileged that we are able to use another 4 locations to deliver counselling services. These range from office blocks to the new space opened in July 2022 in Saron church, dedicated to play therapy for children, which comes equipped with a tree seat for outdoor counselling.
FINANCIAL REVIEW
Financial position
Our total income has increased to £127,144 (2020 - £31,988), which includes £32,527 of donated volunteer student counsellor time. Our main source of funding has changed from local donations and one-offs to funding from the NHS, totalling £47,292 within the year. The first funding agreement ran until December 2021, but has now been renewed for 2 years to December 2023, at £150,000 a year.
By the end of the year, we had reported a surplus of £38,030 compared to a surplus of £17,047 last year.
At 30th September 2021, we had total net assets of £55,077 (2020 - £17,047) and £64,911 (2020: £15,447) held as cash in the bank and in hand.
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THE JAC LEWIS FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
FINANCIAL REVIEW
Reserves policy
The reserves policy addresses the difficulty of securing unrestricted funds in the current climate and over the coming year we will aim to keep sufficient reserves to cover 9 months of expenditure, approximately £68,000, based on projected expenditure for 2021/2022. The reserves are maintained to cover unplanned expenditure and/or a shortfall in projected income.
The reserve policy is reviewed quarterly by the finance team. Due to significant growth in operations both within the year and since the end of the year, the reserves police will continuously be updated.
At the end of the financial year ended 30 September 2021 unrestricted funds were £53,097, meaning there was a shortfall against target of around £15,000. The trustees are seeking additional sources of unrestricted funding to cover this shortfall or will otherwise reduce unrestricted expenditure to within the parameters of available funds.
Going concern
The trustees have assessed the going concern of the charity using up to date management accounts and cash flow projections and are satisfied that the going concern risk is minimised and managed.
Funders
We are incredibly grateful to all our funders for continuing to support us:
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The National Lottery Community Fund
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Williams Brownhill CIO
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Amman Gwendraeth Cluster Of Hywel Dda University Health Board
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- Individual supporters
FUTURE DEVELOPMENTS
Our funding award from the GP cluster has now been extended for 2 years to December 2023. This will bring more opportunities for the foundation to help the local community, as we are released from the Covid-19 pandemic.
The Lottery funding for the Bereavement through Suicide project has also been extended for another year.
We are working with Swansea City AFC to organise and run a one-stop shop in the Swansea.com stadium on a weekly basis for the Swansea area. The one-stop shop will not only include the foundation but other professions aiming to help vulnerable patients.
We have partnered with West Glamorgan services to work with suicide "near misses". The foundation is called when a suicide attempt has been unsuccessful and we can work with the patient.
Certainly, for this year we are not assuming that we are out of the wood in terms of COVID-19 restrictions, so we intend to remain agile and responsive, keeping a range of opportunities that can move between face to face and virtual contact as needed.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Jac Lewis foundation is a registered charity and is governed by a constitution adopted on the 10th September 2019. The charity is controlled by its governing document, a deed of trust, and constitutes a Charitable Incorporated Organisation.
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THE JAC LEWIS FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees
The recruitment and appointment of trustees will be discussed and approved in a trustees meeting. Trustees are selected according to the needs of the board. Current trustees are members of the local sporting teams or brought in for their expertise in areas of work from building to financial. A trustee may hold office without re-election indefinitely.
Induction and training of new trustees
New trustees, prior to appointment, will be made available the current version of the constitution and a copy of the latest accounts and trustees report. Trustees appointed with reference to specific responsibilities are provided with details of their specific role and all trustees have access to the regularly updated guidance via the Charity Commission website. Existing trustees also offer support and training where needed.
Organisational structure
The Board of Trustees appoints the staff of the organisation and oversees the operation of the organisation.
Within the current year, the foundation employed its first staff member. Subsequent to the year, the foundation has grown and employed another three members of staff. This is due to more activity within counselling and the need to service larger grants.
Remuneration is set at board level in the trustees meetings. The job profile and advert are agreed and responsibility dedicated to a member of the board to employ new staff.
Elizabeth Thomas Evans, trustee, is also considered to be key management personnel, due to her role as lead counsellor and head of operations.
The Coronavirus pandemic
The pandemic was difficult for the charity, but the difficulties of restrictions on face-to-face meetings were overcome by supplying each regular counsellors with a mobile phone to talk and text service users. This, along with video calling, allowed us to deliver the counselling that people needed.
The pandemic also added to the need for counselling. The vulnerable were left home alone with the restrictions of not meeting other households. We, as a charity, are now seeing the impact of multiple lockdowns on the mental health of the community.
Risk management
The trustees have carried out a review of the major risks to the organisation and believe that the level of reserves held is sufficient to cover adverse conditions that the organisation may face. The foundation has in place financial, personnel and health and safety controls to limit the likelihood and impact of risks. All events and activities are risk assessed prior to commencement. Disclosure and Barring Service (DBS) checks are carried out on all appropriate staff and volunteer roles. The Board of Trustees actively monitor the financial position.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1185246
Principal address
216 Cwmamman Road Glanamman Ammanford SA18 2AN
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THE JAC LEWIS FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
Trustees
M A Rees Chairman
J V Lewis
C Williams Treasurer
E Thomas-Evans S D Davies R S Thomas I W Morgan D J Roach S Williams
Independent Examiner
R Doyle ACA FCCA Gerald Thomas Chartered Accountants 3 New Mill Court Swansea Enterprise Park Swansea SA7 9FG
EVENTS SINCE THE END OF THE YEAR
Information relating to events since the end of the year is given in the notes to the financial statements.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. M A Rees - Trustee
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THE JAC LEWIS FOUNDATION
STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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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 which disclose with reasonable accuracy at any time the financial position of the charity and to 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.
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE JAC LEWIS FOUNDATION
Independent examiner's report to the trustees of The Jac Lewis Foundation
I report to the charity trustees on my examination of the accounts of The Jac Lewis Foundation (the Trust) for the year ended 30 September 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do 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.
R Doyle ACA FCCA Gerald Thomas Chartered Accountants 3 New Mill Court Swansea Enterprise Park Swansea SA7 9FG
Date: .............................................
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THE JAC LEWIS FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 69,982 Charitable activities 5 Counselling - Other trading activities 4 230 Total 70,212 EXPENDITURE ON Raising funds Counselling administration 6 5,608 Other trading activities 1,560 7,168 Charitable activities 7 Counselling 15,214 Merchandise - Governance costs 5,000 Total 27,382 NET INCOME/(EXPENDITURE) 42,830 Transfers between funds 16 (6,780) Net movement in funds 36,050 RECONCILIATION OF FUNDS Total funds brought forward 17,047 TOTAL FUNDS CARRIED FORWARD 53,097 |
YEAR ENDED 30/9/21 Restricted Total funds funds £ £ - 69,982 56,932 56,932 - 230 56,932 127,144 - 5,608 - 1,560 - 7,168 61,732 76,946 - - - 5,000 61,732 89,114 (4,800) 38,030 6,780 - 1,980 38,030 - 17,047 1,980 55,077 |
PERIOD 1/9/19 TO 30/9/20 Total funds £ 31,988 - - 31,988 - 2,223 2,223 11,970 748 - 14,941 17,047 - 17,047 - 17,047 |
|---|---|---|
The notes form part of these financial statements
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THE JAC LEWIS FOUNDATION
BALANCE SHEET 30 SEPTEMBER 2021
| Unrestricted Restricted fund funds Notes £ £ CURRENT ASSETS Stocks 12 1,500 - Debtors 13 268 4,982 Cash at bank 57,117 7,794 58,885 12,776 CREDITORS Amounts falling due within one year 14 (5,788) (1,196) NET CURRENT ASSETS 53,097 11,580 TOTAL ASSETS LESS CURRENT LIABILITIES 53,097 11,580 ACCRUALS AND DEFERRED INCOME 15 - (9,600) NET ASSETS 53,097 1,980 FUNDS 16 Unrestricted funds Restricted funds TOTAL FUNDS |
2021 Total funds £ 1,500 5,250 64,911 71,661 (6,984) 64,677 64,677 (9,600) 55,077 53,097 1,980 55,077 |
2020 Total funds £ 1,600 - 15,447 17,047 - 17,047 17,047 - 17,047 17,047 - 17,047 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. M A Rees - Trustee
............................................. J V Lewis - Trustee
The notes form part of these financial statements
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THE JAC LEWIS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
1. STATUTORY INFORMATION
The Jac Lewis Foundation is a CIO, registered with the Charity Commission for England and Wales. The registered number is 1185246 and principal address is 216 Cwmamman Road, Glanamman, Ammanford, SA18 2AN.
The functional and presentation currency of the financial statements is the Pound Sterling (£) and balances are rounded to the nearest £1.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011.
The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
The presentation currency of these financial statements is the Pound Sterling (£).
Going concern
The charity is reliant on the continuing support of its grant funders, as a significant proportion of the charity's income is by way of grants. The charity has successfully secured its current grant up to December 2023 and other grants have been secured for the 2022 year.
The charity has increased its employee numbers since the balance sheet date and some employee costs are not covered by grant income. The charity is therefore reliant upon unrestricted income, including donations, to cover part of its salary costs and other unrestricted expenditure. However, the trustees closely monitor financial information and projections to ensure that sufficient reserves are held to cover unrestricted costs and, ultimately, the trustees could reduce such costs without significantly impacting services delivered to beneficiaries via the grant-funded counselling.
Therefore, the trustees have a reasonable expectation that the charity will have adequate resources to continue in operational existence for the foreseeable future. Accordingly, the trustees continue to adopt the going concern basis in preparing the financial statements.
Critical accounting judgements and key sources of estimation uncertainty
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amounts 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 which 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 if the revision only effects that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The following are the critical judgements that the trustees have made in the process of applying the charity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
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THE JAC LEWIS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
2. ACCOUNTING POLICIES - continued
Critical accounting judgements and key sources of estimation uncertainty
Merchandising stock
Costs is estimated based on the number of items held and the average cost per item.
Impairment of assets
Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Financial Activities.
Provisions and contingencies
Provisions are recognised when the charity has a present obligation as a result of a past event and a reliable estimate can be made of a probable adverse outcome. Otherwise, material contingent liabilities are disclosed unless a transfer of economic benefits is considered remote. Contingent assets are only disclosed if an inflow of economic benefits is probable.
Quantification of volunteer time
The donated time by volunteer student counsellors is an integral resource in delivery of the charity's services and has been quantified based upon estimated total volunteer hours and based upon the assessed market rate of the counselling services provided.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Grants and donations
Grants and donations are recognised when the charity has unconditional entitlement to the resource. In the event that grant income is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised in full until either those conditions are fully met or the fulfilment of those conditions is wholly within the control of the charity.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Governance costs
Governance costs comprise of all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to the independent examination and treasurer costs together with support costs.
Tangible fixed assets
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Stocks
Tangible fixed assets are only capitalised is they have a value exceeding £500 and can be used by the charity for more than one year.
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THE JAC LEWIS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
2. ACCOUNTING POLICIES - continued
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Donated services or facilities
Such amounts are recognised as incoming resources and resources expended when the benefit to the charity can be reasonably quantified or measured and is considered material to the charity.
Financial instruments
The charity has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value
3. DONATIONS AND LEGACIES
| DONATIONS AND LEGACIES | ||
|---|---|---|
| PERIOD | ||
| 1/9/19 | ||
| YEAR ENDED | TO | |
| 2021 | 2020 | |
| £ | £ | |
| Donations | 23,455 | 31,988 |
| Swansea City AFC donation | 10,000 | - |
| Non-performance grants | 4,000 | - |
| Donated student volunteering time (see note 11) | 32,527 | - |
| 69,982 | 31,988 |
4. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| PERIOD | ||
| 1/9/19 | ||
| YEAR ENDED | TO | |
| 30/9/21 | 30/9/20 | |
| £ | £ | |
| Merchandise | 230 | - |
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THE JAC LEWIS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
5. INCOME FROM CHARITABLE ACTIVITIES
| Grants Unrestricted £ Hywel Dda University Health Board - The National Lottery Community Fund - - |
Restricted £ YEAR ENDED 30/09/21 £ PERIOD 1/9/19 TO 30/9/20 £ 47,292 47,292 - 9,640 9,640 - 56,932 56,932 - |
|---|---|
6. COUNSELLING ADMINISTRATION
| Wages Social security Pensions Rent, rates and water Insurance Advertising Sundries Computer and ICT Bank charges 7. CHARITABLE ACTIVITIES COSTS Counselling Governance costs 8. SUPPORT COSTS Management £ Telephone and subscriptions 1,448 Accountancy and treasurer fees - 1,448 |
PERIOD 1/9/19 YEAR ENDED TO 30/9/21 30/9/20 £ £ 3,338 - 53 - 9 - 1,500 - 286 - 220 - 163 - 17 - 22 - 5,608 - Support Direct costs (see Costs note 8) Totals £ £ £ 75,498 1,448 76,946 - 5,000 5,000 75,498 6,448 81,946 Governance Finance costs Totals £ £ £ - - 1,448 - 5,000 5,000 - 5,000 6,448 |
|---|---|
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THE JAC LEWIS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
9. TRUSTEES' REMUNERATION AND BENEFITS
Two trustees received remuneration for services provided to the charity in the year. C Williams received £2,500 in respect of treasurer services and E Thomas-Evans received £22,500 in respect of counselling services.
The remaining trustees all gave their time and expertise freely without any form of remuneration or other benefit in cash or kind (2020 - £nil).
Trustees' expenses
There were no trustees' expenses paid made for the year ended 30 September 2021 nor for the period ended September 2020.
Trustees gave unrestricted donations totalling £1,520 within the year (2020: £500).
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 31,988 - EXPENDITURE ON Raising funds Other trading activities 2,223 - 2,223 - Charitable activities Counselling 11,970 - Merchandise 748 - Total 14,941 - NET INCOME 17,047 - TOTAL FUNDS CARRIED FORWARD 17,047 - |
Total funds £ 31,988 2,223 2,223 11,970 748 14,941 17,047 17,047 |
|---|---|
11. STUDENT VOLUNTEERS
The value of volunteers' time given within the year is estimated with reference to the recorded number of volunteer hours multiplied by the estimated hourly rate that an employee would have been paid for carrying out the service. The quantified benefit to the charity for volunteers' time was in the region of £32,527 given that an estimated 1,913 hours were estimated as being spent.
12. STOCKS
| STOCKS | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Stocks | 1,500 | 1,600 |
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THE JAC LEWIS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
| 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accrued income Prepayments 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Taxation and social security Other creditors 15. ACCRUALS AND DEFERRED INCOME Accruals and deferred income 16. MOVEMENT IN FUNDS Net At movement 1/10/20 in funds £ £ Unrestricted funds General fund 17,047 42,830 Restricted funds NHS - (6,780) Bereavement Through Suicide - 1,980 - (4,800) TOTAL FUNDS 17,047 38,030 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 70,212 Restricted funds NHS 47,292 Bereavement Through Suicide 9,640 56,932 TOTAL FUNDS 127,144 |
2021 2020 £ £ 3,542 - 1,708 - 5,250 - 2021 2020 £ £ 1,020 - 737 - 5,227 - 6,984 - 2021 2020 £ £ 9,600 - Transfers between At funds 30/9/21 £ £ (6,780) 53,097 6,780 - - 1,980 6,780 1,980 - 55,077 Resources Movement expended in funds £ £ (27,382) 42,830 (54,072) (6,780) (7,660) 1,980 (61,732) (4,800) (89,114) 38,030 |
|---|---|
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THE JAC LEWIS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
16. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net movement in funds £ Unrestricted funds General fund 17,047 TOTAL FUNDS 17,047 |
At 30/9/20 £ 17,047 17,047 |
|---|---|
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 31,988 | (14,941) | 17,047 |
| TOTAL FUNDS | 31,988 | (14,941) | 17,047 |
17. RELATED PARTY DISCLOSURES
During the year, the charity paid £1,500 (2020: £nil) to Ammanford AFC for the rental of facilities.
At the period end, the charity owed £2,500 (2020: £nil) to trustees in respect of services provided.
18. POST BALANCE SHEET EVENTS
Following the year end a new NHS service agreement was signed. The new agreement will provide funding of £300,000 for the period of 01/01/2022 - 31/12/2023.
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