Charity registration number: 1189401
Community Lives Matter
FINANCIAL STATEMENTS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
https://communitylivesmatter.org/
Community Lives Matter
INDEX TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Trustees' report | 2 - 7 |
| Independent examiner's report | 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 11 - 14 |
Community Lives Matter
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2021
| Trustees: | Rev Paul Griffiths | - appointed 1 October 2021 | - appointed 1 October 2021 |
|---|---|---|---|
| Alan Heaton | |||
| Luke Milner | |||
| Neil Rees | (Chair) | ||
| Thomas Whitfield | |||
| Elizabeth Wynne | |||
| Roy Wynne | |||
| Treasurer: | Thomas Whitfield | ||
| Secretary: | Luke Milner | ||
| Charity number: | 1189401 | ||
| Charity Address: | Cottage Lane Mission | ||
| Cottage Lane | |||
| Ormskirk | |||
| L39 3NE | |||
| Charity Website: | https://communitylivesmatter.org/ | ||
| Independent Examiners: | Lifestyles Accountancy Limited | ||
| 39 Kirklees Road | |||
| Southport | |||
| PR8 4RB | |||
| Bankers: | HSBC Commercial Banking | The Co-operative Bank | |
| 49a Fishergate | P O Box 250 | ||
| Preston | Skelmersdale | ||
| Lancashire | Lancashire | ||
| PR1 8BH | WN8 6WT |
Page 1 of 14
Community Lives Matter
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
The trustees submit their annual report and financial statements for the year ended 31 December 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in 2005 in preparing the annual report and financial statements of the charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a Charitable Incorporated Organistation which was registered on 7 May 2020. It is governed by its Constitution based on the Charity Commission's model governing document for foundation Charitable Incorporated Organisations.
Recruitment and appointment of the trustees
The board seeks to achieve a balance of skills and experience amongst the trustees. In order to maintain this, the board reviews its skill and experience mix each year and seeks to recruit new trustees when necessary.
There must be at least 3 charity trustees serving at any one time and the maximum number of trustees is 12.
In accordance with the Constitution, apart from the first charity trustees, trustees are appointed or reappointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
In appointing trustees due consideration is given to ensuring that the trustees have, between them, the skills and experience necessary to manage the charity effectively and in accordance with charity law. In order to retain our relevance to the needs of the community, we also look to recruit trustees with active experience and first-hand involvement in the sector.
Trustee induction and training
The current board of trustees will provide any new trustee with an overview of the timetable of board meetings, copies of the recent minutes of meetings, the recent reports and accounts and explains their general and specific responsibilities.
Ongoing training is provided by the board of trustees as and when the need arises.
Risk management
The trustees are aware of the major risks to which the charity is exposed to and have plans in place to mitigate these as far as possible. A full risk review is planned by the trustees to ensure that all known risks are mitigated as effectively as possible.
Page 2 of 14
Community Lives Matter
TRUSTEES' REPORT (continued)
FOR THE YEAR ENDED 31 DECEMBER 2021
OBJECTIVES AND ACTIVITIES
Objects of the charity
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.
The purpose of the charity is to further or benefit the residents of Ormskirk and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents.
ACHIEVEMENTS AND PERFORMANCE
As a relatively new charity, 2021 saw the consolidation of the charity's identity and activities. This was achieved by the investment of significant time and energy into the creation of suitable structures, policies and procedures to ensure the long-term health and effectiveness of the charity and in careful planning of the future direction of the charity. The trustees worked together with a wider steering group, charity volunteers and input from external advisors to position the charity well in order to fulfil its objectives.
Outputs and outcomes for the Charity’s beneficiaries
Given the limitations imposed by the Coronavirus pandemic for much of the year, we are disappointed with our inability to continue with some planned projects. One of the challenges related to how to make the best use of funds received towards projects that then could not be carried out as originally planned. We are, however, satisfied with what we have been able to achieve and have been creative in working within government restrictions in order to provide the greatest possible benefit over this difficult period.
Our charity was constituted during the pandemic and has carried out most of its activities during full lockdown or under severe restrictions. This has involved us in conducting appropriate risk assessments and learning new Covid-19 safe ways of managing volunteers, public involvement and activities. Despite the limitations imposed, beneficiaries were still able to access services, and where we were not able to gather people together – particularly significant with the older age groups – we created means that delivered services to them.
In addition to needs already contemplated, we were also able to respond to some of the specific needs created by the pandemic. The drop-in for asylum seekers, for example, created a safe communal space for isolated individuals who found themselves with no opportunities for activities or contact with others outside their shared accommodation. The activities started with people living with dementia and their family members and/or carers helped to keep them active and social at a time when almost all other activities had been stopped. This saw the beginnings of a sense of community and mutual support that has outlasted the pandemic and is fundamental for their wellbeing today. The sense of relief amongst older or vulnerable individuals when we were able to restart the luncheon club in the autumn was a palpable reflection of both their need and the support they had received over the previous months.
Page 3 of 14
Community Lives Matter
TRUSTEES' REPORT (continued)
FOR THE YEAR ENDED 31 DECEMBER 2021
ACHIEVEMENTS AND PERFORMANCE (continued)
Outputs and outcomes for the Charity’s beneficiaries (continued)
Specific outputs have included:
-
the provision of regular hot meals for local homeless or exceptionally vulnerable
-
= individuals;
-
signposting and support in accessing services for vulnerable people (Food Bank, Debt
-
= Advice, help with housing, recovery from substance abuse, Universal Credit);
-
= befriending service via telephone for vulnerable and lonely individuals;
-
= home visits (doorstep chats) to vulnerable and lonely individuals;
-
= provision of occasional meals for vulnerable and lonely individuals;
-
preparation and delivery of Christmas meals to vulnerable or lonely individuals and
-
= vulnerable families;
-
drop-in for asylum seekers and refugees, offering friendship, support with documentation
-
= and access to health care and further education, leisure activities, help with adaptation to life in the UK, cultural visits, informal English language practice;
-
repurposing of donated bicycles and electronic equipment (mobile phones and laptop
-
= computers) for asylum seekers and refugees;
-
= signposting of ESOL services to asylum seekers and refugees;
-
delivery of twice weekly Covid-19 safe activities for people with dementia and their family
-
= members and/or carers; and
-
support for vulnerable children suffering the effects of the closure of schools or the
-
= delivery of classes online.
The outcomes from these activities have been seen in:
-
= protection of vulnerable individuals at many levels;
-
= better family relationships;
-
better academic performance, social integration and improved self-image for vulnerable
-
= children;
-
= mitigation of the loneliness exacerbated through the pandemic restrictions;
-
greater wellbeing through the creation of a sense of being cared for in those receiving
-
= services despite pandemic restrictions;
-
better mental, physical and social health for asylum seekers and refugees, and better
-
= long-term expectations for successful transition to life in the UK;
-
= better mental and physical health for people with dementia; and
-
= respite and social contact for carers of people with dementia.
Page 4 of 14
Community Lives Matter
TRUSTEES' REPORT (continued)
FOR THE YEAR ENDED 31 DECEMBER 2021
ACHIEVEMENTS AND PERFORMANCE (continued)
How the Public have benefitted
Beyond the specific outcomes listed above, the Charity has contributed to a sense within our community of care for the community as a whole. Our advice has been sought regularly and local people are glad to know that the Charity is active in caring for the needs of its most vulnerable members.
In addition, although due to the pandemic restrictions, tutoring support activities were not able to be conducted fully as hoped, we were able to establish relationships with local schools with a view to pursuing these when restrictions are lifted. This has contributed to the greater integration of the Charity with local schools and the sense of working together to meet the needs of our community.
Finally, during the year we were able to undertake a very effective tutoring project at a small school over the period April to June. This was to help children in year 5, who suffered breaks in their English education because of the pandemic. Total support toward this amounted to £425 during the year.
Contributing to activites run by other organisations
Charity services have run alongside the provision offered by Cottage Lane Mission and expertise gained and the involvement of Charity volunteers have enabled some of the church’s efforts during the pandemic to continue.
We have also actively worked with other charities both to avoid duplication and for the provision of additional services within our own activities. For example, the luncheon club has received the visit of health staff and fire services. We have worked with the Orrell Trust to improve both our befriending services and networked with other groups working with asylum seekers to improve provision for local beneficiaries. Staff from Alzheimers Society have served as volunteers with our work with people living with dementia. And we have encouraged our volunteers to serve in other charities as time and energy permit.
Trustee development
Trustees are encouraged to participate in development opportunities as and when appropriate. The treasurer has undergone training in managing and presenting accounts. Those involved in fundraising have received input and advice on presenting proposals to grant-making organisations. The chair has received training in conducting appropriate risk assessments.
FINANCIAL REVIEW
Principal funding sources
The major source of income for the charity has come from grants awarded. We also ran one fundraising activity, supporting a member of the community running the London marathon to raise money for the charity through sponsorship. All other income has been from individual donations received from beneficiaries or others connected with the charity, mainly from standing orders with some cash giving. We will be processing these gifts to receive Gift Aid where donors are eligible.
Page 5 of 14
Community Lives Matter
TRUSTEES' REPORT (continued)
FOR THE YEAR ENDED 31 DECEMBER 2021
FINANCIAL REVIEW (continued)
Reserves policy
The Charity’s policy on reserves is to generate and maintain a balance which is sufficient:
-
to preserve the financial viability of the Charity in the event that unforeseen and/or
-
= unavoidable circumstance precipitate a short-term fall in its income; and
-
to enable the Charity, in the interests of meeting its objectives, to undertake from time to time the setting up of new and innovative projects on a pilot basis to demonstrate the
-
= viability and potential benefits of such activities as a precursor to securing the external funding necessary to maintain such projects on an on-going basis.
For these purposes the Charity will endeavour to generate and maintain reserves which are at least 25% of its annual turnover.
As at 31 December 2021, 25% of income was calculated to be £7,345, whilst the amount held in reserves was £18,780. The trustees appreciate that this level is in excess of what is immediately needed but is deemed appropriate for this year since we are looking to take on paid staff in 2022 and have a budget of £53,000 for 2022 and draft budget of £77,000 for 2023. Some finance has also been carried over from activities that were unable to be put in place due to pandemic restrictions and this is planned to be invested in these activities in years to come. The trustees keep the balance held in reserves under review.
Remuneration of Trustees
All trustees act in a voluntary capacity and receive no remuneration or other material benefits from their services to the Charity.
Out-of-pocket expenses necessarily and reasonably incurred by trustees in promoting the purposes of the Charity are reimbursed at cost.
Financial review of the year
In the year to 31 December 2021 income of £29,381 was received (2020 - £15,288). Costs during the year totalled £21,455 (2020 - £4,434) which generated a surplus throughout the year of £7,926 (2020 - £10,854).
Page 6 of 14
Community Lives Matter
TRUSTEES' REPORT (continued)
FOR THE YEAR ENDED 31 DECEMBER 2021
PLANS FOR FUTURE PERIODS
General plans
The charity will continue its operations throughout the year, with a view to further its objectives. We will work with our service users to better understand their needs and how we can increase our impact and target more beneficiaries. With this in mind, we plan to recruit a project manager and developer to oversee the expansion of our services. This will be based on community engagement and research into the genuine needs experienced by members of our community. We anticipate adding services for vulnerable older people and will look additionally to engage with the needs of younger people in the community as we understand better how these are expressed. Alongside these, activities which were sadly put on hold throughout the pandemic are planned to now take place through the coming year as appropriate.
STATEMENT OF TRUSTEES' RESPONSIBILITIES
Law applicable to charities in England and 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:
-
a. select suitable accounting policies and apply them consistently;
-
b. observe the methods and principals in the Charities SORP;
-
c. make judgements and estimates that are reasonable and prudent;
-
d. state whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
-
e. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate 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. 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.
This report was approved by the board of trustees on 5 October 2022 and signed on its behalf by:
……………………………… Rev Paul Griffiths - trustee
Page 7 of 14
Community Lives Matter
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY LIVES MATTER
FOR THE YEAR ENDED 31 DECEMBER 2021
We report on the financial statements of the charity for the year ended 31 December 2021, which are set out on pages 9 to 14.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is our responsibility to:
-
(i) examine the accounts under section 145 of the Charities Act,
-
(ii) to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
(iii) to state whether particular matters have come to our attention.
Basis of independent examiner's statement
Our examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with our examination, no matter has come to our attention:
-
a) which gives us reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
b) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Daniel Styles (Independent examiner)
Dated: 24 October 2022
for and on behalf of Lifestyles Accountancy Limited
Page 8 of 14
Community Lives Matter
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2021
| Unrestricted Restricted Total funds funds funds 2021 2021 2021 Notes £ £ £ INCOMING RESOURCES Incoming resources from generated funds: Voluntary income: Donations and gifts 2 8,810 - 8,810 Grant income 2 - 18,899 18,899 Fundraising income 2 1,672 - 1,672 TOTAL INCOMING RESOURCES 10,482 18,899 29,381 RESOURCES EXPENDED Charitable activities 3 3,786 15,702 19,488 Raising funds 4 1,867 - 1,867 Governance 5 100 - 100 TOTAL RESOURCES EXPENDED 5,753 15,702 21,455 4,729 3,197 7,926 Fund balances at 1 January 2021 1,000 9,854 10,854 Fund balances at 31 December 2021 5,729 13,051 18,780 NET INCOMING RESOURCES FOR THE YEAR |
Total funds 2020 £ 1,140 14,148 - 15,288 4,294 140 - 4,434 10,854 - 10,854 |
|---|---|
The notes on pages 11 - 14 form part of these financial statements.
Page 9 of 14
Community Lives Matter
BALANCE SHEET
AS AT 31 DECEMBER 2021
| Notes CURRENT ASSETS Cash at bank and in hand CURRENT LIABILITIES Accruals NET CURRENT ASSETS TOTAL NET ASSETS FUNDS Restricted funds Unrestricted funds TOTAL FUNDS 7 & 8 |
Total funds 2021 £ 18,880 18,880 100 100 18,780 18,780 13,051 5,729 18,780 |
Total funds 2020 £ 10,854 10,854 - - 10,854 10,854 9,854 1,000 10,854 |
|---|---|---|
Approved and signed on behalf of the board on 5 October 2022 by:
……………………………… Rev Paul Griffiths - trustee
The notes on pages 11 - 14 form part of these financial statements.
Page 10 of 14
Community Lives Matter
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
1 ACCOUNTING POLICIES
a Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the FRSSE Statement of Recommended Practice (FRSSE SORP), "Accounting and Reporting by Charities" published in March 2015.
b Fund accounting
Unrestricted funds are 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.
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 cost 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 where relevant.
c Incoming resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. No amounts are included in the financial statements for services donated by volunteers.
d Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.
Fund raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management costs. Management and administration costs are those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements.
e Fixed assets and depreciation
Tangible fixed assets costing more than £500 are capitalised and included at cost including and incidental expenses of acquisition.
Page 11 of 14
Community Lives Matter
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2021
2 VOLUNTARY INCOME
| Unrestricted Restricted Total funds funds funds 2021 2021 2021 £ £ £ Donations and gifts: Donations received 8,810 - 8,810 Grant income: Grants received - 18,899 18,899 Fundraising income: Lynn Rees marathon 1,672 - 1,672 10,482 18,899 29,381 Unrestricted Restricted Total funds funds funds 2021 2021 2021 £ £ £ Administration costs: Building hire / staff costs 2,587 7,198 9,785 Equipment and activity materials - 3,607 3,607 Food costs 39 3,324 3,363 Wages and salaries - 1,144 1,144 Gifts 247 349 596 Sundry costs 425 80 505 DBS checks 52 - 52 Support costs: Insurance 353 - 353 Payroll administration 80 - 80 Bank charges 3 - 3 3,786 15,702 19,488 COSTS OF CHARITABLE ACTIVITIES |
Total funds 2020 £ 1,140 14,148 - 15,288 Total funds 2020 £ 3,284 396 614 - - - - - - - 4,294 |
|---|---|
3 COSTS OF CHARITABLE ACTIVITIES
Page 12 of 14
Community Lives Matter
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2021
4 COSTS OF RAISING FUNDS
| Grant application fees Advertising materials |
Unrestricted Restricted Total funds funds funds 2021 2021 2021 £ £ £ 1,799 - 1,799 68 - 68 1,867 - 1,867 |
Total funds 2020 £ 140 - 140 |
|---|---|---|
5 GOVERNANCE COSTS
| Independent examination | Unrestricted Restricted Total funds funds funds 2021 2021 2021 £ £ £ 100 - 100 100 - 100 |
Total funds 2020 £ - - |
|---|---|---|
6 TRUSTEES REMUNERATION
No trustee received any remuneration throughout the year.
7 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Current assets Current liabilities |
Unrestricted Restricted Total funds funds funds 2021 2021 2021 £ £ £ 5,829 13,051 18,880 (100) - (100) 5,729 13,051 18,780 |
Total funds 2020 £ 10,854 - 10,854 |
|---|---|---|
Page 13 of 14
Community Lives Matter
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2021
8 RESTRICTED FUNDS
| Albert Hunt Aronld Clark Autom. Asda Barchester Community Action Fund Community Chest Community Foundation Community Fund - John Laing Community Link Foundation Dulverton Dutcy of Lancaster Edith Mary Clark Eric Wright Groundwork Tesco Peter Lathom Charity Red Rose Charitable Trust Skelton Charity Skipton Building Society TNL Covid-19 Grant W. Company of Innholders Yorkshire Building Society |
Balance at Incoming Resources 1 Jan 21 Resources Expended £ £ £ - 1,000 - - 1,000 - - 320 - - 2,000 (875) - 3,000 - 500 - (500) 3,348 - (3,020) - 1,000 - - 200 - - 2,160 (222) 500 - (500) - 1,020 (734) - 450 (440) - 1,000 - - 500 - - 500 (436) - 1,000 - - 749 (469) 5,506 - (5,506) - 1,000 (1,000) - 2,000 (2,000) 9,854 18,899 (15,702) |
Balance at 31 Dec 21 £ 1,000 1,000 320 1,125 3,000 - 328 1,000 200 1,938 - 286 10 1,000 500 64 1,000 280 - - - 13,051 |
|---|---|---|
All restricted grants received as shown above are for the furtherance of the charitable activities of the charity and are to cover the cost of building hire, staff costs and the purchase of food and equipment.
Page 14 of 14