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2022-02-28-accounts

Charity number: 1187100

FRIENDS OF HEWETT ASSOCIATION

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2022

FRIENDS OF HEWETT ASSOCIATION

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 18

FRIENDS OF HEWETT ASSOCIATION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 28 FEBRUARY 2022

Trustees Rebecca Atkinson, Chair Emma McGhee, Trustee Andrea George Samuels, Trustee Rebecca Greengrass, Trustee (Resigned 1 September 2022) Charity registered number 1187100 Principal office C/O Hewett Academy Cecil Road Norwich NR1 2PL Accountants Larking Gowen LLP Chartered Accountants King Street House 15 Upper King Street Norwich NR3 1RB

Page 1

FRIENDS OF HEWETT ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 28 FEBRUARY 2022

The Trustees present their annual report together with the financial statements of the Charity for the 1 March 2021 to 28 February 2022.

Objectives and activities

a. Policies and objectives

Friends of Hewett is a group of parents, teachers, pupils and supporters fundraising to support the pupils of Hewett Academy. We create events and opportunities to enrich our school environment, remove barriers to education posed by poverty, promote wellbeing, build confidence and empower every Hewett Academy pupil to fulfil their potential.

The object of the association is to advance the education of pupils in the school and remove barriers to education in particular by:

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Strategies for achieving objectives

When deciding what to spend our funds on, Friends of Hewett trustees will ensure any expenditure meets our core funding priorities. We will only support activities that meet one or more of the following criteria:

Pupils, parents and teachers can provide a ‘wish list’ of things they would like to see funded at the school. The FofH committee will assess if a suggestion meets the above criteria and then vote if the FofH can meet or contribute towards the cost.

c. Main activities undertaken to further the Charity's purposes for the public benefit

We work with teachers, parents and pupils to identify areas of need within the school community, but which are beyond school remit and budgets, particularly those relating to pupils experiencing poverty, SENd and/or disadvantage. We fundraise to enable projects which address these needs in a positive and collaborative way. We work with school staff to implement projects which are led as a collaboration between Friends of Hewett volunteers and teaching staff.

In addition to this we organise community events to engage the parent community at Hewett Academy, including volunteer events such as our Eco Garden Big Dig day and Christmas food parcel hamper delivery events.

Page 2

FRIENDS OF HEWETT ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

Achievements and performance

a. Main achievements of the Charity

We have successfully undertaken the following projects since we were established:

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

We have no paid staff or overheads. We have a small reserve fund which is available unrestricted for sundries and public liability insurance. All other funds come from project-based grants which are restricted to specific projects.

Structure, governance and management

a. Constitution

Friends of Hewett Association is a registered charity, number 1187100, and is constituted under a Trust deed.

Page 3

FRIENDS OF HEWETT ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

Structure, governance and management (continued)

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the constitution.

c. Policies adopted for the induction and training of Trustees

New trustees are provided with copies of the following policies:

They are also provided with details of a Parentkind membership and logins, as well as access to the charity email account and social media handles.

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' 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 which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 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.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................ Rebecca Atkinson

Date: 2/2/2023

Page 4

FRIENDS OF HEWETT ASSOCIATION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2022

Independent examiner's report to the Trustees of Friends of Hewett Association ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 28 February 2022.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. 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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 2/2/2023 Giles Kerkham FCA DChA

Larking Gowen LLP Chartered Accountants Norwich

Page 5

FRIENDS OF HEWETT ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2022

Note
Income from:
Donations and legacies
2
Other trading activities
3
Total income
Expenditure on:
Charitable activities
4
Total expenditure
Net (expenditure)/income
Transfers between funds
9
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Restricted
funds
year ended
28 February
2022
£
42,261
282
42,543
99,341
99,341
(56,798)
(384)
(57,182)
135,788
(57,182)
78,606
Unrestricted
funds
year ended
28 February
2022
£
3,012
-
3,012
3,822
3,822
(810)
384
(426)
1,286
(426)
860
Total
funds
year ended
28 February
2022
£
45,273
282
45,555
103,163
103,163
(57,608)
-
(57,608)
137,074
(57,608)
79,466
Total
funds
17 months
ended
28 February
2021
£
281,190
2,430
283,620
146,546
146,546
137,074
-
137,074
-
137,074
137,074

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 8 to 18 form part of these financial statements.

Page 6

FRIENDS OF HEWETT ASSOCIATION

BALANCE SHEET AS AT 28 FEBRUARY 2022

Note
Current assets
Debtors
7
Cash at bank and in hand
Creditors: amounts falling due within one
year
8
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
9
Unrestricted funds
9
Total funds
1,680
80,186
81,866
(2,400)
2022
£
79,466
79,466
78,606
860
79,466
1,680
137,074
138,754
(1,680)
2021
£
137,074
137,074
135,788
1,286
137,074

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

Rebecca Atkinson

Date: 2/2/023

The notes on pages 8 to 18 form part of these financial statements.

Page 7

FRIENDS OF HEWETT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Friends of Hewett Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.4 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.5 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 8

FRIENDS OF HEWETT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

1. Accounting policies (continued)

1.6 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

1.7 Financial instruments

The Charity only has financial assets and financial 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.8 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2. Income from donations and legacies

Donations
Grants
Restricted
funds
year ended
28 February
2022
Unrestricted
funds
year ended
28 February
2022
£
£
15,018
3,012
27,243
-
42,261
3,012
Total
funds
year ended
28 February
2022
£
18,030
27,243
45,273

Page 9

FRIENDS OF HEWETT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

2. Income from donations and legacies (continued)

Donations
Grants
Restricted
funds
17 months
ended
28 February
2021
£
200,510
78,950
279,460
Unrestricted
funds
17 months
ended
28 February
2021
£
1,730
-
1,730
Total
funds
17 months
ended
28 February
2021
£
202,240
78,950
281,190
3. Income from other trading activities
Income from fundraising events
Fundraising
Fundraising
Other income
Restricted
funds
17 months
ended
28 February
2021
£
526
-
526
Restricted
funds
year ended
28 February
2022
£
282
Unrestricted
funds
17 months
ended
28 February
2021
£
1,292
612
1,904
Total
funds
year ended
28 February
2022
£
282
Total
funds
17 months
ended
28 February
2021
£
1,818
612
2,430

Page 10

FRIENDS OF HEWETT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

4. Analysis of expenditure on charitable activities

Summary by fund type

Enrichment of Environment
Family Support
Widening Horizons
Support costs
Enrichment of Environment
Family Support
Widening Horizons
Other grants
Support costs
Restricted
funds
year ended
28 February
2022
Unrestricted
funds
year ended
28 February
2022
£
£
79,562
1,422
17,169
-
2,610
-
-
2,400
99,341
3,822
Restricted
funds
17 months
ended
28 February
2021
Unrestricted
funds
17 months
ended
28 February
2021
£
£
112,797
644
23,066
-
8,339
-
20
-
-
1,680
144,222
2,324
Total
year ended
28 February
2022
£
80,984
17,169
2,610
2,400
103,163
Total
17 months
ended
28 February
2021
£
113,441
23,066
8,339
20
1,680
146,546

Other than support costs, expenditure reflects the purchase of equipment and goods for use by the Hewett School, and direct payment to the Hewett School to support activities or equipment purchase.

5. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £1,680 ( 2021 - £1,680 ).

Page 11

FRIENDS OF HEWETT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

6. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2021 - £NIL) .

During the year ended 28 February 2022, no Trustee expenses have been incurred (2021 - £NIL) .

7. Debtors

Due within one year
Donations receivable
2022
£
1,680
1,680
2021
£
1,680
1,680

8. Creditors: Amounts falling due within one year

Accruals and deferred income

2022 2021
£ £
2,400 1,680

Page 12

FRIENDS OF HEWETT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

9. Statement of funds

Statement of funds - current year

Balance at 1
March 2021
£
Unrestricted funds
Designated funds
Eco Garden Fund
-
Prom Fund
-
-
General funds
General Fund
1,286
Total Unrestricted funds
1,286
Restricted funds
Move More Fund
(2,150)
Anonymous Donor Fund
8,135
Food Fund
24,823
Uniform Fund
7,226
Deaf Friendly School Fund
18,868
Forest School and Pedal Desks
Project
17,870
Build Together Fund
49,489
Back Together Stronger Fund
973
No Hewett Family Left Behind
Fund - Lockdown 1
751
No Hewett Family Left Behind
Fund - Lockdown 2
5,129
Eco Garden Fund
174
Wide Horizons and Adventures
Fund
4,000
VE Day Fund
500
Hogwarts School
-
135,788
Income
£
Expenditure
£
-
-
1,179
(1,179)
1,179
(1,179)
1,833
(2,643)
3,012
(3,822)
12,500
(5,255)
-
(698)
8,630
(12,564)
-
(4,131)
-
(18,628)
-
(5,889)
-
(34,036)
-
-
413
-
-
-
-
-
6,000
(2,610)
-
(530)
15,000
(15,000)
42,543
(99,341)
Transfers
in/out
£
144
-
144
240
384
2,137
-
-
-
(240)
-
-
(973)
(1,164)
-
(174)
-
30
-
(384)
Balance at
28 February
2022
£
144
-
144
716
860
7,232
7,437
20,889
3,095
-
11,981
15,453
-
-
5,129
-
7,390
-
-
78,606

Page 13

FRIENDS OF HEWETT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

9. Statement of funds (continued)

Balance at 1
March 2021
£
Total of funds
137,074
Income
£
Expenditure
£
45,555
(103,163)
Transfers
in/out
£
-
Balance at
28 February
2022
£
79,466

Page 14

FRIENDS OF HEWETT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

9. Statement of funds (continued)

Definitions of Restricted Funds types:

General fund - available for sundries, misc running costs, parentkind subscriptions and public liability insurance. A transfer of £240 was made to the fund during the year from the Deaf Friendly school fund due to the project ending, with permission from the funder.

Move More Fund - a fund to create more oppotunities to move in school. Transfers of £2,137 were made to the fund in the year from related projects which had ended.

Anonymous donor fund - a contribution towards the outdoor space, laptops and school trips.

Food fund - for the renovation of a community lounge and the provision of food to those in need.

Uniform fund - a fund to support those unable to afford uniform items.

Deaf Friendly school - for the purchase of listening equipment and improving acoustics in school. A transfer of £240 was made during the year from the Deaf Friendly school fund to General funds due to the project ending, with permission from the funder.

Forest school and pedal desks fund - for the purchase of pedal desks and a forest school project at Wheatfen Forest School.

Build Together fund - for the creation of a SENd support hub for speical needs children.

Back Together Stronger fund - a fund to support health and movement post lockdown. A transfer of £973 was made from the fund in the year to the related project Move More fund.

No Hewett Family Left Behind fund Lockdown 1 - for the purchase of food parcels and laptops to support families in need. A transfer of £1,164 was made from the fund in the year to the related project Move More fund.

No Hewett Family Left Behind fund Lockdown 2 - for the purchase of art boxes and laptops to aid home learning.

Eco Garden Fund - for the creation and improvement of the school eco garden. Note this fund was transferred to Designated funds during the year due to a misallocation to Restricted funds in the previous period.

Wide Horizons and Adventures fund - to fund school trips for those who cannot otherwise afford them.

VE Day fund - an award from Norfolk Community Foundation to create a VE community event in the Eco Garden. A transfer of £30 was made to this fund in the year from the Eco Garden fund to support the project.

Hogwarts - a project to refurbish the dining hall to enable a school culture of dining together. The project provided new seating for the dining hall.

Page 15

FRIENDS OF HEWETT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

9. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Fund
Restricted funds
Move More Fund
Anonymous Donor Fund
Food Fund
Uniform Fund
Deaf Friendly School Fund
Forest School and Pedal Desks Project
Build Together Fund
Back Together Stronger Fund
No Hewett Family Left Behind Fund -
Lockdown 1
No Hewett Family Left Behind Fund -
Lockdown 2
Eco Garden Fund
Wide Horizons and Adventures Fund
VE Day Fund
Total of funds
Income
£
3,634
-
12,350
45,500
9,000
41,000
28,000
50,000
23,510
28,000
37,000
1,126
4,000
500
279,986
283,620
Expenditure
£
(2,324)
(2,151)
(4,215)
(25,700)
(1,774)
(22,132)
(10,130)
(511)
(22,537)
(27,249)
(26,871)
(952)
-
-
(144,222)
(146,546)
Transfers
in/out
£
(24)
-
-
24
-
-
-
-
-
-
-
-
-
-
24
-
Balance at
28 February
2021
£
1,286
(2,151)
8,135
19,824
7,226
18,868
17,870
49,489
973
751
10,129
174
4,000
500
135,788
137,074

Page 16

FRIENDS OF HEWETT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

10. Summary of funds

Summary of funds - current year

Balance at 1
March 2021
£
Designated funds
-
General funds
1,286
Restricted funds
135,788
137,074
Summary of funds - prior year
General funds
Restricted funds
Income
£
Expenditure
£
1,179
(1,179)
1,833
(2,643)
42,543
(99,341)
45,555
(103,163)
Income
£
Expenditure
£
3,634
(2,324)
279,986
(144,222)
283,620
(146,546)
Transfers
in/out
£
144
240
(384)
-
Transfers
in/out
£
(24)
24
-
Balance at
28 February
2022
£
144
716
78,606
79,466
Balance at
28 February
2021
£
1,286
135,788
Summary of funds - prior year
General funds
Restricted funds
137,074

11. Analysis of net assets between funds

Analysis of net assets between funds - current year

Current assets
Creditors due within one year
Total
Restricted
funds
2022
Unrestricted
funds
2022
£
£
78,606
3,260
-
(2,400)
78,606
860
Total
funds
2022
£
81,866
(2,400)
79,466

Page 17

FRIENDS OF HEWETT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

11. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Current assets
Creditors due within one year
Total
Restricted
funds
2021
£
135,788
-
135,788
Unrestricted
funds
2021
£
2,966
(1,680)
1,286
Total
funds
2021
£
138,754
(1,680)
137,074

12. Related party transactions

The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 28 February 2022.

Page 18