REGISTERED CHARITY NUMBER: 1185246
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022
FOR
THE JAC LEWIS FOUNDATION
MHA 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 2022
| Report of the Trustees | 1to5 |
|---|---|
| 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 17 |
THE JAC LEWIS FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2022
The trustees present their report with the financial statements of the charity for the year ended 30 September 2022. 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).
Chairmans Report
The charity has grown significantly in the last 12 months. The work carried out by the charity clearly shows that the professional service of the JLF charity is badly needed for the community and the region. The JLF has increased employment by over 50%, with new professional staff being directly employed. The charity has diversified with its counsel in service provision, delving into new areas and support for its clients. The JLF charity is respected in the Community and region and is an excellent model which could be copied into other regions.
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 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 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 2022
OBJECTIVES AND ACTIVITIES, continued
Our Projects 2021 to 2022
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.
West Glamorgan
West Glamorgan funding is used to run the mental health hub of the Swansea.com stadium every Friday. The hub is a one stop shop of many organisations to support the community.
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 can train new counsellors by offering to sign off any supervision hours they accumulate while working in partnership with the JLF. As training counsellors, several 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 5 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 £389,884 (2021 - £127,144), which includes £40,800 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 £137,308 (2021 - £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.
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THE JAC LEWIS FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2022
By the end of the year, we had reported a surplus of £1,435 compared to a surplus of £38,030 last year.
At 30th September 2022, we had total net assets of £56,512 (2021 - £55,077) and £47,401 (2021: £64,911) held as cash in the bank and in hand.
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 6 months of fixed costs, approximately £48,000, based on projected expenditure for 2022/2023. 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 2022 unrestricted funds were £32,305, meaning there was a shortfall against target of around £15,695. 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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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 1 year to December 2023. This will bring more opportunities for the foundation to help the local community. The Lottery funding for the Bereavement through Suicide project has also been extended for another year.
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.
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 2022
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. After 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.
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 2022
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 MHA 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 2022
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 2022.
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 MHA 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 2022
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 101,412 Charitable activities 5 Counselling - Other trading activities 4 750 Total 102,162 EXPENDITURE ON Raising funds Counselling administration 6 43,745 Other trading activities 1,500 45,245 Charitable activities 7 Counselling 42,318 Non counselling direct costs - Governance costs 7,812 Total 95,375 NET INCOME/(EXPENDITURE) 6,787 Transfers between funds (27,849) Net movement in funds (21,062) RECONCILIATION OF FUNDS Total funds brought forward 53,097 TOTAL FUNDS CARRIED FORWARD 32,305 |
Restricted funds £ 32,640 255,082 - 287,722 123,703 - 123,703 161,778 7,593 - 293,074 (5,352) 27,849 22,497 1,980 24,477 |
2022 Total funds £ 134,052 255,082 750 389,884 167,448 1,500 168,948 204,096 7,593 7,812 388,449 1,435 - 1,435 55,077 56,512 |
2021 Total funds £ 69,982 56,932 230 127,144 5,608 1,560 7,168 76,946 - 5,000 89,114 38,030 - 38,030 17,047 55,077 |
|---|---|---|---|
The notes form part of these financial statements
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THE JAC LEWIS FOUNDATION
BALANCE SHEET 30 SEPTEMBER 2022
| 2022 Unrestricted Restricted Total fund funds funds Notes £ £ £ FIXED ASSETS Fixed assets 12 4,050 - 4,050 4,050 - 4,050 CURRENT ASSETS Stocks 13 - - - Debtors 14 31,207 36,839 68,046 Cash at bank 37,438 9,963 47,401 68,645 46,802 115,447 CREDITORS Amounts falling due within one year 15 (17,660) (10,829) (28,489) NET CURRENT ASSETS 55,035 35,973 91,008 TOTAL ASSETS LESS CURRENT LIABILITIES 55,035 35,973 91,008 ACCRUALS AND DEFERRED INCOME 16 (23,000) (11,496) (34,496) NET ASSETS 32,035 24,477 56,512 FUNDS 17 Unrestricted funds 32,035 Restricted funds 24,477 TOTAL FUNDS 56,512 |
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 |
|---|---|
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 2022
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 2022
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.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Tangible fixed assets
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. Fixed assets are depreciated at the following rates:
Plant and machinery – 25% Straight line Computer equipment – 25% Straight line
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THE JAC LEWIS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022
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 Swansea City AFC donation Non-performance grants Donated student volunteering time (see note 11) Donated office rental Donated bookkeeping 1 |
2022 £ 55,612 - 1,500 40,800 32,640 3,500 34,052 |
2021 £ 23,455 10,000 4,000 32,527 - - |
|---|---|---|
| 69,982 |
4.
OTHER TRADING ACTIVITIES
| 2022 £ Merchandise 750 |
2021 £ 230 |
|---|---|
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THE JAC LEWIS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022
5. INCOME FROM CHARITABLE ACTIVITIES
| 8. SUPPORT COSTS Management £ Grants Unrestricted £ Hywel Dda University Health Board - The National Lottery Community Fund - West Glamorgan Regional Partnership - Citizens Advice Swansea Neath Port Talbot - Toys Trust - - 6. COUNSELLING ADMINISTRATION Wages Rent, rates and water Insurance Advertising Sundries Computer and ICT Bank charges Travel Printing, post & stationery Staff training Repairs & renewals Depreciation 7. CHARITABLE ACTIVITIES COSTS Counselling Non counselling direct costs Governance costs Telephone and subscriptions 5,722 Accountancy and treasurer fees - 5,722 |
205,967 13,534 219,501 Finance Governance costs Totals £ £ £ Restricted £ 2022 £ 2021 £ 137,308 137,308 47,292 9,600 9,600 9,640 99,674 99,674 - 6,000 6,000 - 2,500 2,500 - 255,082 255,082 56,932 2022 2021 £ £ 111,334 3,400 35,140 1,500 512 286 4,953 220 1,795 163 3,719 17 189 22 2,996 - 297 - 4,163 - 1,722 - 628 - 167,448 5,608 Support Direct costs (see Costs note 8) Totals £ £ £ 198,374 5,722 204,096 7,593 - 7,593 - 7,812 7,812 - - 5,722 - 7,812 7,812 - 7,812 13,534 |
2021 £ 47,292 9,640 - - - |
|---|---|---|
| 56,932 |
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THE JAC LEWIS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022
9. TRUSTEES' REMUNERATION AND BENEFITS
One trustee received remuneration for services provided to the charity in the year. E Thomas-Evans received £60,223 in respect of her employment as lead counsellor and £2,100 in respect of counselling services prior to employment (2021: £22,500).
The remaining trustees all gave their time and expertise freely without any form of remuneration or other benefit in cash or kind (2021 - £nil).
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 September 2022 nor for the period ended September 2021.
Trustees gave unrestricted donations totalling £9,500 within the year (2021: £1,520).
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 69,982 - Charitable activities Counselling - 56,932 Other trading activities 230 - Total 70,212 56,932 EXPENDITURE ON Raising funds Counselling administration 5,608 - Other trading activities 1,560 - 7,168 - Charitable activities Counselling 15,214 61,732 Merchandise - - Governance costs 5,000 - Total 27,382 61,732 NET INCOME/(EXPENDITURE) 42,830 (4,800) Transfers between funds (6,780) 6,780 Net movement in funds 36,050 1,980 Total funds brough forward 17,047 - TOTAL FUNDS CARRIED FORWARD 53,097 1,980 |
Total funds £ 69,982 56,932 230 127,144 5,608 1,560 7,168 89,114 - 5,000 89,114 38,030 - 38,030 17,047 55,077 |
|---|---|
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THE JAC LEWIS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022
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 £40,800 given that an estimated 2,400 hours were estimated as being spent.
12. TANGIBLE FIXED ASSETS
| Plant and Computer machinery equipment £ £ COST Additions 1,456 3,222 DEPRECIATION Charge for year 91 537 NET BOOK VALUE At 30 September 2022 1,365 2,685 At 30 September 2021 - - 13. STOCKS 2022 £ Stocks - 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 £ Accrued income 26,698 Prepayments 2,719 Trade debtors 38,629 68,046 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 £ Trade creditors 6,887 Taxation and social security 8,751 Pension 607 Other creditors 12,245 28,489 16. ACCRUALS AND DEFERRED INCOME 2022 £ Accruals and deferred income 34,496 |
Totals £ 4,678 628 4,050 - 2021 £ 1,600 2021 £ 3,542 1,708 - 5,250 2021 £ 1,020 737 - 5,227 6,984 2021 £ 9,600 |
|---|---|
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THE JAC LEWIS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022
17. MOVEMENT IN FUNDS
| At Unrestricted funds 01/10/21 £ General fund 53,097 Restricted funds NHS - Bereavement Through Suicide 1,980 West Glamorgan Regional Partnership - Citizens Advice Swansea Neath Port Talbot - Toys Trust - 1,980 TOTAL FUNDS 55,077 Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds NHS Bereavement Through Suicide West Glamorgan Regional Partnership Citizens Advice Swansea Neath Port Talbot Toys Trust TOTAL FUNDS |
Net movement in funds £ 6,787 24,205 (35,829) (1,603) 6,000 1,875 1,435 1,435 Incoming resources £ 102,162 137,308 9,600 132,314 6,000 2,500 389,844 389,844 |
Transfers between At funds £ 30/09/22 £ (27,849) 32,035 - 24,205 33,849 - - (1,603) (6,000) - - 1,875 - 24,477 - 56,512 Resources Movement expended in funds £ £ (95,375) 6,787 (113,103) 24,205 (45,429) (35,829) (133,917) (1,603) - 6,000 (625) 1,875 (388,449) 1,435 (388,449) 1,435 |
|---|---|---|
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THE JAC LEWIS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022
17. MOVEMENT IN FUNDS - continued
| At Unrestricted funds 1/10/20 £ Restricted funds - TOTAL FUNDS 17,047 Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds NHS Bereavement Through Suicide TOTAL FUNDS General fund 17,047 NHS - Bereavement Through Suicide - |
Net movement in funds £ (4,800) 38,030 Incoming resources £ 70,212 47,292 9,640 56,932 127,144 42,830 (6,780) 1,980 |
Transfers between At funds £ 30/09/21 £ 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 (6,780) 53,097 6,780 - - 1,980 |
|---|---|---|
18. RELATED PARTY DISCLOSURES
During the year, the charity paid £2,500 (2021: £1,500) to Ammanford AFC for the rental of facilities. During the year, the charity recognised £3,500 (2021: £Nil) of bookkeeping fees in respect of work undertaken by the treasurer.
At the period end, the charity owed £Nil (2021: £2,500) to trustees in respect of services provided.
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