# **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2022** ## **HELPFILM** (Charitable Incorporated Organisation) **CHARITY REGISTRATION No: 1189012** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS ## **HELPFILM** (Charitable Incorporated Organisation) ## **CONTENTS** |Page 3|Legal & Administrative Information| |---|---| |Pages 4 to 6|Trustees' Report| |Page 7|Statement of Financial Activities| |Page 8|Balance Sheet| |Pages 9 to 13|Notes to the Financial Statements| |Page 14|Independent Examiner's Report| ## **HELPFILM** (Charitable Incorporated Organisation) ## **LEGAL AND ADMINISTRATIVE INFORMATION** **CHARITY NUMBER** 1189012 **DATE OF REGISTRATION** 14th April 2020 **START OF FINANCIAL YEAR** 1st October 2021 **END OF FINANCIAL YEAR** 30th September 2022 **TRUSTEES AT 30TH SEPTEMBER 2022** Alan Walsh Matthew Murdoch Jane Flynn Meredith Morgan Valeria Oliveri **LEGAL STATUS** Charitable Incorporated Organisation **GOVERNING INSTRUMENT** CIO - Foundation Registered 14th April 2020 ## **OBJECTS** The objects of CIO are, for the public benefit, promoting the efficiency and effectiveness of charities and the effective use of charitable resources, in particular but not exclusively by providing charities with video production and editing services on beneficial terms, to enable those charities to further their charitable purposes by providing education, advice, information and/or support via video. In this clause 3 “beneficial terms” means terms which are advantageous to the relevant charity as compared with commercial terms, including at no or significantly reduced cost. **CORRESPONDENCE ADDRESS** 483 Green Lanes London N13 4BS **PRIMARY BANKERS** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ **INDEPENDENT EXAMINERS** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 3 ## **HELPFILM** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT FOR THE YEAR ENDED 30TH SEPTEMBER 2022** ## **Objectives and Activities** The objects of HelpFilm are, for the public benefit, promoting the efficiency and effectiveness of charities and the effective use of charitable resources, in particular but not exclusively by providing charities with video production and editing services on beneficial terms, to enable those charities to further their charitable purposes by providing education, advice, information and/or support via video. “Beneficial terms” means terms which are advantageous to the relevant charity as compared with commercial terms, including at no or significantly reduced cost. Videos and animation productions, including editing services, for a total cost of £27,023 for a number of charities to enable them to further their charitable purposes. All trustees have been kept up to date and have participated in the purpose of the charity. They have all signed the CIO governing document ## **Achievements and Performance** This is a list of the charities HelpFilm worked in partnership with by creating video contents during the period 01.10.21 – 30.09.2 **T21** : a charity that provides meaningful work opportunities and social interaction for young people with Down's Syndrome. This video was created to showcase all the amazing work they are doing in the community at the Birch Tree Cafe, a place where young people who have Down’s Syndrome can work, socialize, and be accepted as part of a vibrant village community. The video made it to the Smiley Charity Film Awards finalists last March and won the People’s Choice Silver awards for charities under £100k, reaching millions of UK citizens watching the awards. Birch Tree Café Video **Bank The Food** : A charity on a mission to ensure food banks always have exactly what they need, when they need it. This video animation was created to raise awareness on the Bank The Food’s app. It was an outstanding success on social media also thanks to celebrity Joe Lycett who kindly provided the voiceover. The video also made it as a finalist in the Smiley Charity Film Awards last March. Bank The Food Video **Street Storage** : A charity providing those experiencing homelessness with free, accessible and safe storage for their belongings. The animation was created with the aim to raise awareness, which it did and thanks to Gayle Porter who kindly provided the voiceover, the video was a real success on social media and was reshared thousands of times. Street Storage Video **Positive About Down Syndrome** : A charity that provides information and support to new and expectant parents with a child with Down syndrome. This video was created to help parents struggling with news that their baby may have Down syndrome and to help them understand that they are not alone. PADS Video **REDStart** : A charity that aims to provide financial education to transform the life chances of young people across the country. This animation was created to focus on the metaphor of the charity giving the children a ‘superpower’ in financial education/control. This animation would be shown in the assembly hall at school when the children were first introduced to the long term project. REDStart Video **CADAS** : Provides free support for individuals who are struggling with their own, or someone else’s, drug, alcohol use or addictive behaviour. The film centres around their work with local young people who are in crisis- addiction and dependency. The film showcases the activities that they provide in order to engage and interact with young people about the consequences of long term addiction, as well as why addiction happens. CADAS Video **Action for Race Equality** : Takes action against inequality and pioneers innovative solutions to empower young people through education, employment and enterprise. Through their criminal justice initiative EQUAL and their #ScrapTheMatrix campaign, they are campaigning to draw attention to the impact of a controversial policing tool called the Gangs Violence Matrix on young Black people and their families. Race For Equality 4 ## **HELPFILM** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2022** **Council for Learning Outside the Classroom** : Supports educators, schools and organisations who are dedicated to ensuring more children and young people have opportunities for life-changing learning experiences beyond the classroom, whether these happen indoors or outdoors, close to home or far away. Learning Outside the Classroom Video **Independent Choices** : Supports, advises and works with victims of domestic abuse & violence. The film’s message is that abuse can happen in any home, no matter how beautiful the appearance. It coincided with the launch of Greater Manchester’s Domestic Abuse Helpline called ‘Behind Closed Doors’ and was screened at Manchester’s Curzon cinema, with a whole host of stakeholders in attendance, including Manchester’s Lord Mayor, Donna Ludford. Feedback received from the event was overwhelmingly positive. Independent Choices Video **Kids Inspire** : Provides mental health and trauma recovery support for children, young people and their families, through a range of therapeutic and community activities we promote resilience, self-awareness, and relationship building to empower more positive life choices. The video aims to tell a strong narrative and a snapshot of the different therapies available, whilst also protecting their service users. Kids Inspire Video **Hostage International** : Delivers essential emotional and practical support to those affected by the kidnap or illegal detention of a loved one, and to hostages and detainees. Hostage International Video ## **Financial Review** At the end of fiscal period 01.10.21-30.09.22 we were left with £56,181 in the bank.. The remaining cash is used for future videos and animations for other charities reaching out for our services. ## **Structure, Governance and Management** ## **Trustee Selection Methods** ## **Eligibility for Trusteeship** : ( **a** ) Every charity trustee must be a natural person. ( **b** ) No individual may be appointed as a charity trustee of the CIO: -if he or she is under the age of 16 years; or -if he or she would automatically cease to hold office under the provisions of clause [12(1)(e)]. ( **c** ) No one is entitled to act as a charity trustee whether on appointment or on any re­ appointment until he or she has expressly acknowledged, in whatever way the charity trustees decide, his or her acceptance of the office of charity trustee. ( **d** ) At least one of the trustees of the CIO must be 18 years of age or over. If there is no trustee aged at least 18 years, the remaining trustees may only act to call a meeting of the charity trustees, or appoint a new charity trustee. ## **Appointment of Trustees:** ( **1** ) Apart from the first charity trustees, every trustee must be appointed [for a term of two years} by a resolution passed at a properly convened meeting of the charity trustees. ( **2** ) 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. 5 HELPFILM (Charrtable Inc(Kporate(J OrgaThsatsonl TRUSTEES. REPORT (¢￿tInue￿I FOR THE YEAR ENDED 30TH SEPTEMBER 2022 Trust808' R•wnilbilltO•s The Charitie$ Act 2011 requros the tnJstee5 to weF4r8 f￿181 slatements oach y8ar gw8 a trne and fair ew of the state of affaws ￿ th¢ Gio aTrJ crf tne 8ufpbJs ot th• tr￿ F*rkrt tfv)se nn&rthi 8rowm8ntB the trustees arB rlquirqd ttr. . Make jWments 8ry1 estymates thal are reasonafle •nd pnKknt . Prepare finarrial stat8m8nts on tho s￿￿￿j c¢￿8￿ bs8i% rt is in¥yowate to prètsumg thai lh8 CIO WUI continua in existe￿e. The twslees re8PCrf8ib* prcper r￿¢th, *thich di￿&)10 with r8asonabl8 xcwacy at any ima Ihtr finllncial positk>l of CK). Thoy are *0 resp￿Sth fusafegu4rdry I￿ 05sets Oft1￿ CKJ and honce for to￿n9 reasona￿0 slep5 lOrt￿ and deteCtiC￿ 011ra￿l 0nO JtJN£ 2£) )FYovéd by th• TA0t￿$thI................................................................................................................................. Sbw•d on Ih•ii behaw bYTr￿t0v..... . . Prlnt•d Nam8'. VF¥tsKIF¥ OLI ## **HELPFILM** (Charitable Incorporated Organisation) ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2022** |**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Charitable Activities
**3b**
Investment Income
**3c**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Cost of Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
45,790
-
45,790
60,010
-
-
-
500
11
-
11
-
**45,801**
**-**
**45,801**
**60,510**
37,640
-
37,640
11,801
764
-
764
575
**38,404**
**-**
**38,404**
**12,376**
**7,397**
**-**
**7,397**
**48,134**
48,134
-
48,134
-
**55,531**
**-**
**55,531**
**48,134**| |---|---| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 9 to 13 form part of these financial statements. 7 HELPFILM (Charitable knwporaled Oigarrisakn) BALANCE SHE AS AT 30TH SEPTEMBER 2022 Unrestri%ed Restricted Funds Fthitk Totsl 3tyS*22 Tot 30.S•p21 Nat• FlxadAu•ts Ta￿*b￿A8￿￿￿ Investrr*nts Totgl Flx•d Awts Curr•nt Aswt• Debtors & Prepayrn￿ts Cash al Bank In Ha￿9 Tot•1 C￿rr•nt AM•¢• 5&181 56,181 50.1151 48,709 48.709 r•dltori'. ArnoJnt* iakr¥J wtthth orn >*¥ 575 NET CURRENT A&8E7S 55.531 55.$31 48.134 TOTALASSEf81•s¥ curr•nl 5S.531 55,531 48,134 Cr•dltor•.' Amtyjnts f8llw In • year 10 NET ASSETS 55,531 5&531 Funds ofth• Chrtty General Funds R•strKlod FUTr $5.$31 51531 48,134 Totsl Fundi 55,531 55,531 48,134 JsJN6 201 by thoTru•tws on................................................................................................................................. Skjnod on their t•WtyTTrJ8tee............ .............. .... Pr￿lthy Nam•'. FFtsTrift OLI ## **HELPFILM** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2022** ## **1. ACCOUNTING POLICIES** ## **Basis of Preparation & Assessment of Going Concern** ## **Basis of Preparation** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Assessment of Going Concern** Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. ## **Incoming Resources** ## _**Recognition of Incoming Resources**_ These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources; ▪ the trustees are virtually certain they will receive the resources; and ▪ the monetary value can be measured with sufficient reliability ## _**Incoming Resources with Related Expenditure**_ Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. ## _**Grants and Donations**_ Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## _**Tax Reclaims on Donations and Gifts**_ Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. ## _**Contractual Income and Performance Related Grants**_ This is only included in the SOFA once the related goods or services have been delivered. ## _**Gifts in Kind**_ Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. ## _**Donated Services and Facilities**_ These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## _**Volunteer Help**_ The value of any voluntary help received is not included in the accounts. ## _**Investment Income**_ This is included in the accounts when receivable. ## _**Investment Gains and Losses**_ This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 9 ## **HELPFILM** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2022** ## **1. ACCOUNTING POLICIES (continued)** ## **Expenditure and Liabilities** ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters. ## _**Grants with Performance Conditions**_ Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. ## _**Grants Payable without Performance Conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Investments**_ Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. ## _**Unrestricted funds**_ These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities. ## _**Restricted funds**_ These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes. ## _**Designated funds**_ These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects. ## _**Fixed Assets**_ Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt. ## _**Depreciation Expense**_ Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows: Fixtures, Fittings and Equipment 25% - Straight Line Basis ## **2. TANGIBLE FIXED ASSETS** The CIO held no fixed assets during this or the previous financial period. The annual commitments under non-cancelling operating leases and capital commitments are as follows: 30th September 2022:None 30th September 2021:None 10 ## **HELPFILM** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2022** ## **3. INCOMING RESOURCES** |**a) Donations, Grants & Legacies**
Gifts & Donations
**b) Charitable Activities**
Projects & Activities
**c) Investment Income**
Interest|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
45,790
-
45,790
60,010
**45,790**
**-**
**45,790**
**60,010**
-
-
-
500
**-**
**-**
**-**
**500**
11
-
11
-
**11**
**-**
**11**
**-**| |---|---| ## **4. RESOURCES EXPENDED** |**a) Cost of Charitable Activities**
Bank Charges
Printing, Postage & Stationery
Project Development Costs
Training Costs
Video & Amination Costs
Website Costs
`
**b) Governance Costs**
Independent Examiners Fees
**9**
Trustees Meeting Costs|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
96
-
96
114
199
-
199
-
9,423
-
9,423
1,125
246
-
246
-
27,023
-
27,023
10,388
653
-
653
174
**37,640**
**-**
**37,640**
**11,801**
650
-
650
575
114
-
114
-
**764**
**-**
**764**
**575**| |---|---| 11 ## **HELPFILM** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2022** ## **5. RESTRICTED FUNDS** The CIO held no restricted funds during this or the previous financial period. ## **6. INVESTMENTS** The CIO held no fixed assets investments during this or the previous financial period. ## **7. CASH AT BANK AND IN HAND** |Cash at Bank & in Hand|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**30-Sep-22**
**30-Sep-21**
£
£
**£**
**£**
56,181
-
56,181
48,709
**56,181**
**-**
**56,181**
**48,709**| |---|---| ## **8. DEBTORS AND PREPAYMENTS** The CIO held no Debtors or Prepayments during this or the previous financial period. ## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Independent Examiners Fees|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**30-Sep-22**
**30-Sep-21**
£
£
**£**
**£**
650
-
650
575
**650**
**-**
**650**
**575**| |---|---| ## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** The CIO held no long term liabilities during this or the previous financial period. ## **11. NET ASSETS BETWEEN FUNDS** |Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**30-Sep-22**
**30-Sep-21**
£
£
£
£
-
-
-
-
55,531
-
55,531
48,134
-
-
-
-
**55,531**
**-**
**55,531**
**48,134**| |---|---| 12 ## **HELPFILM** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2022** ## **12. STAFF COSTS AND NUMBERS** The CIO employed no members of staff during this or the previous financial period. ## **13. TRUSTEES AND OTHER RELATED PARTIES** No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. ## **14. RISK ASSESSMENT** The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **15. RESERVES POLICY** The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily. ## **16. PUBLIC BENEFIT** The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake. 13 HELPFILM {Ch*ita￿P InrfjrtKJraled Orgar4sationl INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS R¢port to th¢ trusleesl memters of HelpFilm on tr* *CL￿n￿ year et¥Jf*J 30th Sepieint*r 2022 sel oul uri paye¥ 7 lo 19. RMpKtlv• r•spoMlbllfjllM of trust•eBand •xarnln8r Th¢ ¢harity'o IT￿1CcO orc rcoponaiblc for the prepttratlon of the ￿cOuThts. The chaiity's truate¢5 Gon•id¢r that an audit io not rpqiiirp.d Inr this yAar undgr wtion 144 of Ihe Charibes Act 2011 (th• Chanb•s A¢tl and that an ind•p•nd•nt •xamination is needed. It is my r8sw)nslbllSty to.. examine tne aeeounis under Secti￿ 145 ￿ the Unant￿5 Act. foll¢)w the procedures laid do*n In ts 9enernl Th"fections 9r¥en by tIKry Chofity Comnlssh)n lundgr seLtkJii 145ISllbl of tht Charities Act, and stsie wneiner paflicui8r matters have lo my attent Ba￿* ol Ind•p•nd•nt •xamlnrfs *ot•m•nt My oxaminotion was ctrried out in 8ccordan¢e ￿th gen•t•l DirecthyA given by tho Charity Cornmission. An exarninotion Inr.Iiifl•* A fAvbAw nf lh• atre￿In14ng records k•pt by th• eharity and ¥ ¢ompariwn of th• aceounts pr•8•nt•d with Ihg$9 r8cor($8. 11 also Inciu¢J85 consideraiioTh of anv unusual rtems or discbyJr6s In the xo)unts. and seeking èxplanations trom th8 tru8tee$ ¢on¢•ming 8fiy such matters. Thè pro¢¢dur*$ underfaken do Tr)t pro¥•J& all tliol wvulQ i¥uuii¥d iii Èn audit. and consequenlly no opinion is giv•n 88 to whethw the xwin*s pr•6•nt ¥ 'lrue sr￿ f8ir' viow ond the ropori is Ilrnited to th)$8 matters sth out In the ststement teltrw. Ind•p•nd•nl •xamln•r'• •lotsm•nt In ¢onne¢tion willt nly eXalTINidlK)ii. iiu irT¥llw Iw¥ wrrffj to my atlentlon-. which giv•É m• r•4son•bl• ¢#u$• to b•li•v• that in any rnat•rial r•Èp•¢L tho roquiroments: io keep accouniino rwds in accordance won IJO of the Lharrties Act.. and lo prcporc occounts whi¢h a¢wd wilh the a¢tAxntin9 records and comply ¥￿th th* xcountlng r•quir*ments ftl thA C.hArltlAA Ar hovo not boon mot: or lo which. in rny opinlon. 8ttèntbn shodd be wi order to onablo a proper undwjtsndlng of the •Kounts to r88ch8d. K. Collaku MAAT fa*tl* Vi•w Ac¢ountiNg Ltd New Bam Mudborry Lana E105ham Chichester West SIBSAX P018 8TS Dale: 161h June 2023 14