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2022-03-31-accounts

Charity number: 1185401

RESTORE COLLECTIVE

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022

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RESTORE COLLECTIVE CIO REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY AND ITS TRUSTEES FOR THE YEAR ENDED 31[ST] MARCH 2022

Trustees

Craig Bird (Chair) Sheryl White Stephen Blyth Chris Prees

Charity Registered Number

1185401

Principal Operating Address

9 Charlotte Way Atherstone Warwickshire CV9 1AS

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RESTORE COLLECTIVE CIO STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXEPENDITURE ACCOUNT FOR THE YEAR ENDED 31[ST] MARCH 2022

The Trustees present their annual report together with the financial statements of Restore Collective for the year ended 31[st] March 2022.

Structure, Governance & Management

The legal name of the charity is; Restore Collective.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1185401.

The governing document of the charity is the Trust Deed establishing the charity – this is dated 21 June 2019. The trustees are all individuals.

The Methods Used to Recruit and Appoint Charity Trustees

The minimum number of trustees is 3 and the maximum is 10. At the end of March 2022, the CIO had 4 trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Prospective trustees are usually approached by an individual trustee and then after consultation with all trustees invited to apply, giving full references and outlining their skills, in order to ensure there is a balance on the Board. Appointment is then agreed at a trustees meeting.

Objectives & Activities

The purposes of the charity as set out in its governing document

The main objective of the CIO is "enabling people to thrive" During this period we operated in Atherstone & Mancetter, Bedworth and Hinckley.

In setting our objectives the trustees have carefully considered the Charity Commission ’ s guidance on what constitutes public benefit, any restrictions that are currently in place, and how the charity is benefitting the public through the work of Restore Collective.

The charity achieves its objectives through three projects within the CIO, each having a specific role and way of fulfilling the overarching aim.

Achievements and Performance

In March 2021 we launched a new Youth Club in Atherstone, funded by Warwickshire County Council. We rent space in The Ratcliffe Centre and employ a sessional Youth Worker called Dave Wilson. Along with a team of volunteers (made up of parents already connected to Restore), we run this weekly club during term time with an average attendance of around 20 young people each week. We have just applied for funding to keep running this club into a second year.

Rachel Bird continues into a second year of work as The Pastoral Support Worker at Outwoods Primary School (Atherstone) 3 days a week. She is involved in supporting parents, facilitating Kids Matter parents’ courses, running Flourish courses for students and dealing with any safeguarding issues within the school. Rachel is very embedded in the life of the school and has ongoing opportunities to be a positive influence on both staff and students.

We continue to run Family Events throughout the year, in December 2021 we held our annual Christmas Banquet at Mancetter Memorial Hall where we were joined by Amington Brass Band who serenaded us and kept us entertained with Christmas songs and carols. in February we did a Pizza and movie night, in March we did a Mother’s Day event at St Peter’s Church Mancetter, in April we organised an event at Outwoods Primary School, in June we arranged a trip to Conkers Activity Centre, in August we arranged a coach trip to Barry Island in South Wales, taking two coaches, in October we joined in with two events at St Peter’s Church Mancetter during half term, and in November we were due to do our annual Camp Fire Event at The King’s Lodge, but due to bad weather we had to cancel it.

On the 26th November we joined in with the Atherstone’s Dickens Event, 1000’s of people came out for a festive day and we have a stall in the Market Square. We made great connections and raised almost £100 from selling items that volunteers had made. We also had our 2022 Christmas Banquet on Saturday 10th December with support from Amington Brass Band.

We have just launched a new weekly Men’s Football Group and around 14 men have signed up to be part of it. This is for those who wouldn’t normally take part in such activities and we hope that this will be a positive impact on physical and mental well-being.

Our work in Bedworth continues to go well, partnering with Life Church, with ongoing funding from The 29th May 1961 Charity and some additional finances from Life Church, we are advertising for a part time Kids Matter Coordinator to further the work that Rachel and the families team from Life

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RESTORE COLLECTIVE CIO

Church have been doing. Rachel continues to oversee this project and will manage the new employee.

The Trustees continue to be a fantastic support, existing Trustees are joined by new Treasurer Chris Prees, taking over from Andy Knight earlier this year. We are thankful for Chris and the skills and experiences he brings to Restore, along with long standing Trustees, Steve Blyth and Sheryl White. As a team of Trustees, we continue to do much work behind the scenes running two sister charities.

In and around all of this, we have been connecting with families and individuals in personal ways, supporting bereaved children in school, delivering food to families with the support of Feed The Hungry UK, giving people lifts to hospitals, trying to arrange emergency accommodation and much more.

We give thanks for;

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RESTORE COLLECTIVE CIO

Financial Review

The Trustees consider the financial performance by the charity to have been satisfactory.

Reserves Policy

The Trustees consider that reserves equivalent to three months operation expenditure is required to allow for any fluctuations in income & donations.

At the end of the period the unrestricted funds, or ‘free reserves’ of the charity, were £6,975 as shown in Note 7.

All the funds of the charity are currently unrestricted, and the use of the funds is at the discretion of the Trustees and subject to the rules established in the charity constitution.

Risk and Going Concern

The board of Trustees is satisfied that the charity’s assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

The Trustees have identified no significant short or medium term financial risks to the charity’s continued operations, and therefore the accounts have been prepared on a going concern basis.

Trustees’ Responsibility Statement

Law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and:

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities.

For the year ending 31 March 2022 no independent audit was required.

This report was approved by the Trustees on 05 January 2023 and signed on their behalf by:

Craig Bird Chair

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RESTORE COLLECTIVE CIO

Note
INCOME FROM:
Donations & Legacies
2
Charitable activities
Grant Income
Investment income
TOTAL INCOME
EXPENDITURE ON:
Raising funds
Charitable activities
3
Independent Examiner Fees
4
Employee Costs
5
TOTAL
Net Income/Expenditure
for the period
Transfer from The Sycamore
Tree Trust
NET MOVEMENT IN FUNDS
Reconciliation of Funds
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
2022
£
Restricted
Funds
2022
£
Total
Funds
2022
£
Total
Funds
2021
£
4,013
-
4,013
2,659
10,522
-
10,522
10,770
8,306
-
8,306
-
-
-
-
-
22,841
-
22,841
13,429
-
-
-
-
5,430
-
5,430
6,619
-
-
-
12,286
12,286
5,558
17,716
-
17,716
12,177
5,125
-
5,125
1,252
-
-
-
-
5,125
-
5,125
1,252
1,850
-
1,850
598
6,975
-
6,975
1,850

All activities relate to continuing operations.

The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 8 to 12 form part of these financial statements

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RESTORE COLLECTIVE CIO BALANCE SHEET AS AT 31[ST] MARCH 2022

Note
FIXED ASSETS
Tangible Assets
Total Tangible Assets
CURRENT
Debtors
6
Cash at bank and in hand
Total current assets
CREDITORS: amounts
falling due within 1 year
NET CURRENT ASSETS
NET ASSETS
CHARITY FUNDS
General Funds
7
Unrestricted Revaluation
Reserve
7
TOTAL FUNDS
Unrestricted
Funds
31 March
2022
£
Restricted
Funds
31 March
2022
£
Total
Funds
31 March
2022
£
Total
Funds
31 March
2021
£
-
-
-
-
-
-
-
-
858
-
858
-
7,370
-
7,370
2,877
8,228
-
8,228
2,877
(1,253)
-
(1,253)
(1,027)
6,975
-
6,975
1,850
6,975
-
6,975
1,850
6,975
-
6,975
1,850
-
-
-
-
6,975
-
6,975
1,850

The ‘SORP’ ref above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward figures above have been agreed to the SOFA.

The Trustees acknowledge their responsibilities for complying with the requirements of charity regulation with respect to accounting records and the preparation of financial statements.

The charity is not subject to Independent Examination under charity legislation.

Craig Bird Chair

Approved by the board of trustees on 05 January 2023

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RESTORE COLLECTIVE CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022

1. ACCOUNTING POLICIES

Basis of preparation of financial statements

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) ,effective January 2016, (The SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The accounts have been prepared on a going concern basis

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non-exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned, and where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred

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RESTORE COLLECTIVE CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022

ACCOUNTING POLICIES (continued)

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities and is decreased by the utilisation of any provision within the period and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.

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RESTORE COLLECTIVE CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022

2. INCOME FROM DONATIONS AND LEGACIES

Small Donations less than
£1,000
Larger Gifts / Donations
Church Donations
Unrestricted
Funds
2022
£
Restricted
Funds
2022
£
Total
Funds
2022
£
Total
Funds
2021
£
2,513
-
2,513
2,599
1,500
-
1,500
-
-
-
-
60
4,013
-
4,013
2,659

3. EXPENDITURE ON CHARITABLE ACTIVITIES

Rent & Rates (incl mains supplies)
Transport & Travel
Donations
Charitable Food
Charitable Gifts
General Administrative
Legal & Professional Fees
Software/Website
Depreciation
Unrestricted
Funds
2022
£
Restricted
Funds
2022
£
Total
Funds
2022
£
Total
Funds
2021
£
-
-
-
-
958
-
958
-
935
-
935
635
999
-
999
1,850
458
-
458
2,525
1,119
-
1,119
1,147
743
-
743
-
218
-
218
462
-
-
-
-
5,430
-
5,430
6,619

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RESTORE COLLECTIVE CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022

4. FEES FOR EXAMINATION OF THE ACCOUNTS

Independent Examiner Fees
Tax advisory fee
Other fees paid to the independent
examiner
Unrestricted
Funds
2022
£
Restricted
Funds
2022
£
Total
Funds
2022
£
Total
Funds
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

5. EMPLOYEE COSTS

Gross Salaries excl. trustees
Employer’s NI
Pension Scheme Costs
Total salaries, wages & related costs
2022
£
2021
£
12,286
5,558
-
-
-
-
12,286
5,558

The company employed an average of 1 staff during the period (2021: 1).

The Trustees received no remuneration during the period (2021: n/a)

6. DEBTORS

Trade debtors
Other debtors
Prepayments and accrued income
2022
£
2021
£
858
-
-
-
-
-
858
-

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RESTORE COLLECTIVE CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022

7. STATEMENT OF FUNDS

Unrestricted Funds
General Funds
Other
Restricted Funds
Total Funds
Brought
forward
Income Expense
Transfers
in/out
Gains /
(losses)
Carried
forward
£
£
£
£
£
£
1,850
22,841
(17,716)
-
-
6,975
-
-
-
-
-
-
1,850
22,841
(17,716)
-
-
6,975
-
-
-
-
-
-
-
-
-
-
-
-
1,850
22,841
(17,716)
-
-
6,975

General Funds

These funds are held for meeting the objectives of the charity and to provide reserves for future activities and, subject to charity legislation, are free from all restrictions on their use

Restricted Funds

The charity currently holds no restricted funds

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