Charity Number: 1185942
HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
TRUSTEES’ ANNUAL REPORT & UNAUDITED FINANCIAL STATEMENTS
31 DECEMBER 2023
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2023
The trustees present their report and the financial statements of HANDS (Help A Neighbour in Distress Scheme) for the year to 31 December 2023.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the Charities Act 2011, the governing document of the charity, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Charitable objectives
HANDS’ charitable objective is “to relieve, with the aid of local volunteers, persons in need of practical help and support in Twickenham and St Margaret’s in the London Borough of Richmond Upon Thames”.
Relationships with related parties and representation on other bodies
The charity has assumed the activities, assets and liabilities of a previously registered unincorporated charity of the same name (charity no 1033694) with effect from 1 January 2020. The unincorporated charity was dormant throughout the period.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities and events
It was a busy year for HANDS as life resumed a sense of normality after the covid period.
Our paid and volunteer office staff responded to around 1,300 requests for help from our clients. These ranged from requests for shopping, transport to or from appointments, small gardening and DIY jobs, sorting paperwork and assisting with computer & IT related issues. There is little direct cost associated with the provision of these activities as our volunteers give their time free to help clients.
Our shopping bus operated throughout the year. There were 26 trips to the Supermarket. Clients shop for themselves or with the help of the volunteers who accompany the bus. This equated to about 150 client shops. There are refreshments and a chance to chat at the end of each trip. Clients contribute to the cost of the refreshments; the charity underwrites the balance of the cost including bus hire.
Clients were offered the chance to go on one of 4 riverboat outings held during the year. Refreshments are provided. These trips are always very popular. Clients make donations towards the cost of refreshments. The charity underwrites the balance of the cost including boat hire.
We also held several “friendly teas” events giving clients an opportunity to meet and chat with each other and volunteers running the event. Most are held in the library but sometimes at a 3[rd] party location such as the Pheasantry in Bushy Park.
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2023
Our befriending service designed to help the lonely and isolated and those unable to go out to socialise is a growing area of activity. This year our volunteers made over 540 home visits and 215 telephone calls or emails to our clients. The trustees believe demands for this service will continue to increase for the foreseeable future.
The trustees believe HANDS continues to make a significant positive impact on lives and well-being of its clients.
Public benefit
The trustees are satisfied that the charity continues to benefit the public through its activities targeted to achieve its charitable objectives.
FINANCIAL REVIEW
Financial results of activities and events
The Statement of Financial Activity (“SOFA”) for this year shows a deficit of £26,000. This is in line with the budget set by the trustees for the year under review. The previous year showed a deficit of £21,700.
HANDS has no source of permanent income and is wholly reliant on income from voluntary donations £5,800 (2022 - £7,000), grants £1,800 (2022 - £1,800), interest £2,100 (2022 - £1,400). Our total income for the year from these sources was £9,700 which was broadly the same for the previous year - £10,200.
We also received and recognised as income just under £6,800 (2022 - £7,700) from our clients for shopping undertaken by the volunteers where we reimburse volunteers for the monetary value of shop and look to collect the same from our clients. The net impact on charity reserves from this source of income is zero. We do not recognise as income the monetary value of the many shops organised by HANDS where the volunteer is reimbursed by the client directly.
The amount spent directly on charitable activities was broadly unchanged at around £11,000 (2022 - £10,000). This includes £4,200 (2022 £2,000) for the cost of hiring the shopping bus and client refreshments, funding outings and trips on the River Thames for our clients and £6,800 reimbursing our volunteers for client shops (2022 – 7,700). We are fortunate that our volunteers continue to give their time and talents free of charge.
Our expenses remain semi-fixed in nature and so do not vary significantly from year to year. The cost of running the charity to enable it to manage clients request for help totalled approximately £32,000 (2022 - £30,000). This includes payroll costs of £17,000 for both years and rent of £6,900 (2022 £6,900), office costs (telephone, IT, printing postage & stationery etc.) of £6,600 (2022 - £4,000), professional fees for payroll and legal services £500 (2022 - £1,400) and insurances £800 (2022 - £680).
Reserves, held in the form of bank deposits, fell from £216,000 to £190,000 reflecting the decision of the trustees to finance the charity’s activities from reserves in lieu of any form of regular income and fundraising activities.
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2023
Reserves policy
The trustees have reviewed the charity’s policy on Reserves.
The charity’s policy is to use its accumulated reserves to secure and fund its charitable activities for the benefit of both current clients and future clients in the short to medium term (1-5 years) in the absence of any form of regular income. The trustees also consider it essential that the reserves are used to ensure HANDS retains a staffed office and visible presence in Twickenham town centre. As our current budget indicates it costs somewhere between £25,000 and £30,000 net of budgeted income per annum to fulfil these objectives, approximately £150,000 of our reserves is allocated to achieving this. Funds surplus to this amount may be used at the discretion of the trustees to provide further support for its on-going charitable activities and/or to develop new ones.
The trustees have embarked on a detailed strategic review of the charity and its operations and will be reviewing the reserves policy and investments policy, below, as part of this exercise over the next year.
Investments policy
The trustees are empowered to deposit or invest funds as permitted by the Trustee Act 2000. In practice, the trustees hold the free reserves of the charity in bank deposit accounts.
The trustees are satisfied with the performance of the charity’s investment assets for the period under review.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The charity is incorporated as a Charitable Incorporated Organisation and is governed in accordance with its registered Memorandum & Articles of Association.
Method of recruitment, appointment, election, induction and training of trustees and officers
Recruitment
The trustees periodically consider the appropriate mix of skills and experience needed on the board to manage the charity and look to maintain this mix as and when a vacancy arises.
Appointment and election
The Memorandum & Articles Association requires there must be at least four and no more than eight charity trustees at any one time. Individuals are appointed by the trustees.
A charity trustee is appointed for an initial term of three years. A trustee who has served for three consecutive terms of office may not be reappointed for a fourth consecutive term. Any trustee so retiring is eligible to be reappointed after an interval of at least one year.
Co-opted trustees
The trustees may co-opt up to two further persons of special knowledge or experience to act as co-opted trustees for “a period of time”, as mutually agreed, but not exceeding 12 months from the date of first appointment. Coopted trustees may be reappointed by the trustees at the expiry of the agreed period of appointment. Such trustees will not be deemed a member of the CIO for the purpose of clause 16 of the Memorandum & Articles (Membership of the CIO).
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2023
Officers - president
The trustees may, from time to time, appoint a person to fill the office of President. The president is not a charity trustee or co-opted trustee. The president is entitled to attend and speak at meetings of the trustees but does not have the right to vote.
Induction and training
The role and responsibilities of a trustee are explained to all new trustees by the existing trustees upon appointment. Thereafter, all individual trustees are given the opportunity and are actively encouraged to go on courses at any time to suit their needs.
Risk and corporate governance matters
The trustees meet on a regular basis about once every six weeks. The trustees are responsible for maintaining controls to safeguard the position of the charity. The trustees identify the major risks to which it might be exposed and the systems and procedures that are practical in the
circumstances to mitigate the risks identified. A review of these risks is carried out regularly. The significant risks identified include:
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Safeguarding failure: any failure could have a significant reputational and financial impact on the work of the charity. The charity’s volunteers are issued with the charity’s policy statement on Safeguarding. Insurance is held to mitigate any financial claim.
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Data Protection; safeguarding access and privacy of data when using a virtual office environment.
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Income: the charity has no permanent source of regular income and relies on voluntary donations and grants to finance its work. Reserves are set aside to secure the financial stability of the charity in accordance with the charity’s stated reserve policy.
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Expenditure: expenditure is regularly monitored to ensure it remains within the budgetary constraints set each year having regard to the charity’s available income and uncommitted reserves. Payments are made by cheque or the bank’s on-line platform and signed or authorised in accordance with the terms of the bank mandate in force at the time. All transactions require two signatures or authorisations. No cash payments are made.
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Operational risk: the day-to-day activities of the charity are dependent on there being an “office presence” including the ability to work remotely, staffed by our remunerated charity coordinator and designated "desk" volunteers to manage and organise the daily requests for help from our clients received during our published hours of operation and an availability of enough volunteers to fulfil the requests being made. A detailed daily task list is maintained by the office and clients are informed whether or not their request can be fulfilled and which volunteer has been allocated to help them. As day to day operations rely on a very small team of people, we ensure that we balance our services and tasks with the capacity and availability of the team. Regular appeals are made to increase the pool of volunteers helping HANDS.
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2023
Trustees’ responsibilities in the preparation of financial statements
The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and to apply them consistently
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observe the methods and principles in the Charities SORP
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make judgements and accounting estimates that are reasonable and prudent
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state whether applicable UK Accounting Standards have been followed subject to any material departures disclosed and explained in the financial statements; and
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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 that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, and the provisions of the Governing Document. 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.
REFERENCE AND ADMINISTRATIVE DETAILS
| Maureen Payan MBE | President | |
|---|---|---|
| Trustees: | ||
| Jean Hunter | Chair | |
| Maurice Austin | Treasurer | |
| Penny Dolan | Resigned 15/11/2023 | |
| Maggie Pope | ||
| Clara Stevenson | ||
| Lorraine Bedborough | Secretary | |
| Paddy Fitzpatrick | Resigned 15/11/2023 | |
| Chris Webborn | Appointed 1/9/2023 | |
| Tom Blacksell | Appointed 15/11/2023 | |
| Co-opted trustees: | ||
| Tamasin Little | Appointed 15/11/2023 | |
| Malcolm Johnson | Appointed 15/11/2023 |
All the trustees served throughout the period unless indicated otherwise.
Since the year end, Jean Hunter has resigned as a trustee. Chris Webborn was appointed as Chair in her place.
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
TRUSTEES’ ANNUAL REPORT (including directors’ report) for the year ended 31 December 2023
The charity is a charitable incorporated organisation (CIO) registered under the charity number 1185942.
The principal address of the charity is 1[St] Floor, Public Library, Garfield Road, Twickenham TW1 3JT. Its email address is handscaregroup@handscaregroup.org.uk. The telephone number is 020 8891 3346. The office is open from 9.30am to 12.30pm Monday – Friday (except bank & public holidays).
Charity Coordinator and Administrator
Teresa Williamson was the coordinator in post for the year. She resigned from this position in July 2024. The trustees are presently recruiting for new coordinator. Rhiannon Cruise-Cooper was recruited as Administrator in April 2024.
EXEMPTIONS FROM DISCLOSURE
No exemptions from the disclosure requirements applicable to a small charity have been taken in the preparation of this trustees’ annual report.
The trustees’ report was approved by the trustees on 16 September 2024, and was signed for and on behalf of the trustees by:
Maurice Austin Treasurer
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 December 2023
| ______________ Notes INCOME FROM: Donations and grants 2 Investments 3 Charitable activities 4 TOTAL EXPENDITURE ON: Charitable activities 5 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward at 1 January 2023 TOTAL FUNDS CARRIED FORWARD AT 31 DECEMBER 2023 9 |
________ 2023 Unrestricted funds £ 7,675 2,126 7,682 17,483 (43,555) (26,072) 216,419 190,347 |
___ 2022 Unrestricted funds £ 8,848 1,377 8,021 |
|---|---|---|
| 18,246 (39,990) |
||
| (21,744) 238,163 |
||
| 216,419 |
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2022
| Unrestricted | Unrestricted | |||
|---|---|---|---|---|
| funds | funds | |||
| 2022 | 2021 | |||
| Notes | £ | £ | ||
| INCOME FROM: | ||||
| Donations and grants | 2 | 8,848 | 14,909 | |
| Investments | 3 | 1,377 | 1,981 | |
| Charitable activities | 4 | 8,021 | 25,527 | |
| _ | _ | |||
| TOTAL | 18,246 | 42,417 | ||
| , | ||||
| EXPENDITURE ON: | ||||
| Charitable activities | 5 | (39,990) | (55,936) | |
| _ | _ | |||
| NET MOVEMENT IN FUNDS | (21,744) | (13,519) | ||
| RECONCILIATION OF FUNDS: | ||||
| Total funds brought forward | ||||
| at 1 January 2022 | 238,163 | 251,682 | ||
| _ | _ | |||
| TOTAL FUNDS CARRIED | ||||
| FORWARD AT 31 December 2022 | 9 | 216,419 | 238,163 | |
| ======= | ======= |
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
BALANCE SHEET as at 31 December 2023
| Notes CURRENT ASSETS Cash at bank and in hand Debtors 7 LIABILITIES Creditors: Amounts falling due within one year 8 Total assets less current liabilities TOTAL NET ASSETS FUNDS OF THE CHARITY Unrestricted income funds General Fund 9 TOTAL FUNDS 10 |
2023 £ 188,303 2,044 190,347 - 190,347 190,347 190,347 190,347 |
2022 £ 214,129 2,290 |
|---|---|---|
| 216,419 - |
||
| 216,419 | ||
| 216,419 | ||
| 216,419 | ||
| 216,419 |
The financial statements on pages 7 to 15 were approved by the trustees and authorised for issue on 16 September 2024 and are signed on their behalf by
Chris Webborn - Chair
Maurice Austin - Treasurer
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(HELP A NEIGHBOUR IN DISTRESS SCHEME)
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023
1. ACCOUNTING POLICIES
Basis of accounting
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and under the historical cost convention.
The charity is a public benefit entity within the definitions of FRS 102.
The financial statements have also been prepared in accordance with the accounting policies set out in more detail below and comply with the Charities Act 2011, the governing document of the charity, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), referred to as the Charities SORP (FRS 102).
Going concern
The trustees have reviewed the financial forecasts for the charity and have considered its anticipated income and expenditure commitments for a period of at least twelve months from the date of approval of these financial statements. The trustees believe that the charity has adequate resources to continue in operational existence for at least the next twelve months and meet its liabilities and obligations during that period as they fall due. For that reason, the trustees continue to adopt the going concern basis in preparing the financial statements.
Income
Donations, grants and other similar types of voluntary income are brought into account when receivable. Donated income is included gross of any attributable tax recoverable, where relevant.
Amounts received from clients to reimburse the charity for shopping undertaken by its volunteers is treated as income of the charity where the charity reimburses the volunteer for the shopping in anticipation of receiving the income from the client. It is brought into account on a receivable basis. Shopping organised by the charity where the client is responsible for reimbursing the volunteer is not treated as charity income.
Legacies are included as income when receipt is probable and its value to the charity can be measured with reasonable certainty. Probable is when probate has been granted and any conditions attached to the legacy preventing distribution have been discharged by the estate’s administrators.
Investment income comprises deposit account interest. It is recognised as income when it is received.
Volunteer help: the value of any volunteer help is not included in the accounts but is described in the Trustees Annual Report.
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
NOTES TO THE FINANCIAL STATEMENTS (Continued) for the year ended 31 December 2023
1. ACCOUNTING POLICIES (continued)
Expenditure
Expenditure is allocated to the charity’s principal activity where the costs can be identified as being directly related to that activity. Costs that cannot be identified in this way are categorised as either support costs or governance costs. Any costs that cannot be specifically categorised are allocated in proportions based upon a suitable ratio applicable to the nature of the cost involved.
Financial assets and liabilities
The charity’s debtors and creditors that meet the definition of either a financial asset or a financial liability are initially recognised at the transaction value and thereafter are stated at amortised cost using the effective interest method.
Fund accounting
The General Fund comprises the accumulated surpluses of unrestricted income over expenditure and is used in furtherance of the general objective of the charity.
Designated funds are a particular form of unrestricted funds consisting of amounts, which have been allocated or designated for specific purposes by the trustees. The use of designated funds remains at the discretion of the trustees. There were no designated funds held at the balance sheet date.
Restricted funds are funds subject to specific conditions imposed by donors. The purpose and use of the restricted funds are set out in the notes to the financial statements. Amounts unspent at the year-end are carried forward in the balance sheet. There were no restricted funds held at the balance sheet date.
| 2 DONATIONS AND GRANTS – Unrestricted funds Donations from individuals and organisations Gift aid tax recoverable Grants receivable |
Total Total 2023 2022 £ £ 5,875 7,048 - - 1,800 1,800 7,675 8,848 |
|---|---|
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
NOTES TO THE FINANCIAL STATEMENTS (Continued) for the year ended 31 December 2023
| 3 | INCOME FROM INVESTMENTS – Unrestricted funds | Total | Total | ||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| £ | £ | ||||
| Interest Receivable | 2,126 | 1,377 | |||
| 2,126 | 1,377 | ||||
| 4 | INCOME FROM CHARITABLE ACTIVITIES – Unrestricted funds |
Total | Total | ||
| 2023 | 2022 | ||||
| £ | £ | ||||
| Client Shopping service | 6,727 | 7,681 | |||
| Other charitable activities | 955 | 340 | |||
| 7,682 | 8,021 | ||||
| 5 | CHARITABLE EXPENDITURE – Unrestricted funds | Total | Total | ||
| 2023 | 2022 | ||||
| £ | £ | ||||
| Charitable activities | |||||
| Client shopping reimbursements | 6,810 | 7,684 | |||
| Other charitable activities | 4,256 | 2060 | |||
| 11,066 | 9,744 | ||||
| Support and governance costs (see note 6) | 32,489 | 30,246 | |||
| 43,555 | 39,990 | ||||
| 6 | SUPPORT AND GOVERNANCE COSTS | Support | Governance | Total | Total |
| costs | costs | 2023 | 2022 | ||
| £ | £ | £ | £ | ||
| Bank charges | 60 | - | 60 | 87 | |
| Insurance | 638 | 177 | 815 | 684 | |
| Professional fees | 528 | - | 528 | 1,416 | |
| Rent | 6,866 | - | 6,866 | 6,895 | |
| Salary costs | 17,553 | - | 17,553 | 17,093 | |
| Office costs | 6,667 | - | 6,667 | 4,071 | |
| 32,312 | 177 | 32,489 | 30,246 |
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
NOTES TO THE FINANCIAL STATEMENTS (Continued) for the year ended 31 December 2023
| 7 DEBTORS Amounts falling due within one year: Shopping accounts Prepayments 8 CREDITORS Amounts falling due within one year: Accruals 9 THE FUNDS OF THE CHARITY Unrestricted income General Fund Unrestricted income General Fund |
01-Jan 2023 Income £ £ 216,419 17,483 |
2023 2022 £ £ 69 300 1,975 1,990 |
|---|---|---|
| 2,044 2,290 |
||
| 2023 2023 £ £ - - |
||
| - - |
||
| 31-Dec Expenditure 2023 £ £ (43,555) 190,347 |
||
| 01-Jan 2022 Income £ £ 238,163 18,246 |
31-Dec Expenditure 2022 £ £ (39,990) 216,419 |
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HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
NOTES TO THE FINANCIAL STATEMENTS (Continued) for the year ended 31 December 2023
10 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| At 31 December 2023: Unrestricted income funds: General Fund NET ASSETS At 31 December 2022: Unrestricted income funds: General Fund NET ASSETS |
Net current assets Total £ £ 190,347 190,347 |
|---|---|
| 190,347 190,347 |
|
| Net current assets Total £ £ 216,419 216,419 216,419 216,419 |
11. RELATED PARTY TRANSACTIONS
Trustees were reimbursed for expenditure they paid for personally on behalf of the charity as follows:
| M Pope | £247 for office costs and befriending service expenses |
|---|---|
| M Austin | £1,950 for office and payroll costs |
| T Little | £329 for client shopping services |
| C Webborn | £670 for office expenses |
Others
R Austin, a spouse of a trustee, was reimbursed £243 for outing and office expenses she had paid for personally on the charity’s behalf.
Rick Stevenson Design Ltd, a company connected with a trustee, was paid £330 for design and artwork services.
There were no other related party transactions to be disclosed for the current period.
12. OPERATING LEASE COMMITMENTS
The minimum lease payment due from 1 January 2023 is £3,500.
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NOTES TO THE FINANCIAL STATEMENTS (Continued) for the year ended 31 December 2023
HANDS (HELP A NEIGHBOUR IN DISTRESS SCHEME)
13. CONTINGENT ASSET AND NON-ADJUSTING POST BALNCE SHEET EVENT
As previously reported, the trustees were advised in November 2020 that the charity had been named as a beneficiary in a Will giving the charity a house valued for estate purposes at £950,000. Conditions attaching to the legacy prevented the estate’s administrators from being able to transfer the benefit of the legacy to the charity for a minimum period of 2 years after the grant of probate (obtained April 2023).
The estate’s administrators were not able to secure the benefit of legacy for the charity during the period under review. As there continued to be uncertainty as to the timing and the value of legacy at the balance sheet date, it could not be recognised as income belonging to in the period under review and remained a contingent asset.
Since the year end the estate’s administrators secured vacant possession of the property and with the agreement of the trustees, sold it at auction for £1.5million. In July 2024 the charity received the bulk of the net proceeds (£1.43 million). The executors continue to hold £50,000 pending completion of matters relating to property during the administration period.