**Charity registration number 1192849**
## **CRAWLEY MINDFULNESS CENTRE**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **CRAWLEY MINDFULNESS CENTRE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** M Weeks M E Maybank J Ribbons E Berry **Charity number** 1192849 **Principal address** 41 Gainsborough Road Tilgate Crawley West Sussex RH10 5LD **Independent examiner** Darren Harding ACA FCCA DChA Richard Place Dobson Services Limited 1-7 Station Road Crawley West Sussex RH10 1HT
(Appointed 17 December 2020) (Appointed 17 December 2020) (Appointed 17 December 2020) (Appointed 17 July 2021)
## **CRAWLEY MINDFULNESS CENTRE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 2|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the financial statements|6 - 10|
## **CRAWLEY MINDFULNESS CENTRE**
## **TRUSTEES' REPORT**
## _**FOR THE PERIOD ENDED 31 DECEMBER 2021**_
The trustees present their annual report and financial statements for the period ended 31 December 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's CIO foundation model , the Charities Act 2011 and "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 ).
## **Objectives and activities**
The charity's objects are t o promote and protect good mental health through the provision of a range of therapies or interventions proven to improve health including yoga; meditation and mindfulness.
The trustees have referred to the guidance in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. They believe that the activities and achievements outlined in this report demonstrate the fulfilment of the public benefit requirement for the reporting period.
## **Achievements and performance**
Crawley Mindfulness Centre has contributed towards supporting and improving our participants overall well-being and mental health. We have built a community of like minded people who come together regularly to attend classes with us and learn ways to improve and manage their wellbeing and mental health.
Our research shows participants overall wellbeing increased on a average around 30% after attending our workshop and classes. In 2021 we ran over 164 classes and supported over 3,500 people.
Crawley Mindfulness Centre have received letters of recognition form HM Lord-Lieutenant of West Sussex for our work in helping to support our community though the Covid-19 pandemic. Crawley Mindfulness Centre were also nominated for the National Mental Health and Wellbeing Awards 2021.
At Crawley Mindfulness Centre we continue to be committed to our long term aims in supporting our community.
## **Financial review**
Net incoming resources for the year totalled £28,105, as shown on the Statement of Financial Activities on page 4.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity ’s current activities while consideration is given to ways in which additional funds may be raised.
The trustees have reviewed the major risks facing the charity and are satisfied that appropriate policies, procedures and systems are in place to manage and mitigate these risks.
Risk assessments for the charity’s activities have been updated to include COVID 19 mitigation actions, drawing upon published advice from government agencies.
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation, registered charity number 1192849. The charity’s governing document is based upon the Charity Commission’s model CIO (Foundation) constitution, with a small number of amendments.
The trustees who served during the period and up to the date of signature of the financial statements were:
M Weeks (Appointed 17 December 2020) M E Maybank (Appointed 17 December 2020) J Ribbons (Appointed 17 December 2020) E Berry (Appointed 17 July 2021)
page 1
## **CRAWLEY MINDFULNESS CENTRE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE PERIOD ENDED 31 DECEMBER 2021**_
Apart from the first charity trustees, every trustee must be appointed for a term of 3 years by a resolution passed at a properly convened meeting of the charity trustees.
In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
None of the trustees has any beneficial interest in the company.
The trustees' r eport was approved by the Board of Trustees.
.............................. M Weeks **Trustee** Date: .............................................
page 2
## **CRAWLEY MINDFULNESS CENTRE**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CRAWLEY MINDFULNESS CENTRE**
I report to the trustees on my examination of the financial statements of Crawley Mindfulness Centre (the charity) for the period ended 31 December 2021.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all 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 financial statements in accordance with Accounting and Reporting by 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 now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with 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 financial statements do not accord with those records; or
- 3 the financial statements 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 financial statements to be reached.
## **Darren Harding ACA FCCA DChA**
Richard Place Dobson Services Limited 1-7 Station Road Crawley West Sussex RH10 1HT
10/05/2022 Dated: .........................
page 3
## **CRAWLEY MINDFULNESS CENTRE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE PERIOD ENDED 31 DECEMBER 2021**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2021**
**2021**
**Notes**
**£**
**£**
**Income from:**
Donations and grants
**3**
3,440
38,802
Charitable activities
**4**
170
-
**Total income**
3,610
38,802
**Expenditure on:**
Charitable activities
**5**
3,502
10,805
**Net income for the period/**
**Net movement in funds**
108
27,997
Fund balances at 17 December 2020
-
-
**Fund balances at 31 December 2021**
108
27,997|**Total**
**2021**
**£**
42,242
170|
|---|---|
||42,412|
||14,307|
||28,105
-|
||28,105|
The statement of financial activities includes all gains and losses recognised in the period.
All income and expenditure derive from continuing activities.
page 4
## **CRAWLEY MINDFULNESS CENTRE**
## **BALANCE SHEET**
## _**AS AT 31 DECEMBER 2021**_
|**Notes**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
**8**
Net current assets
**Income funds**
Restricted funds
**9**
Unrestricted funds - general
The financial statements were approved by the Trustees on .........................
..............................
M E Maybank
**Trustee**|**2021**
**£**
30,205
(2,100)|**£**
28,105|
|---|---|---|
|||27,997
108|
|||28,105|
||||
page 5
## **CRAWLEY MINDFULNESS CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE PERIOD ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
## **Charity information**
Crawley Mindfulness Centre is a Charitable Incorporated Organisation (CIO) and became registered with effect from 17 December 2020.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's CIO foundation model, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The accounts are for the the period from the date of registration 17 December 2020 to 31 December 2021.
The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
D onations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under G ift Aid is recognised when the claim is made.
page 6
## **CRAWLEY MINDFULNESS CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 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. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## _**Basic financial assets**_
Basic financial assets, which include cash and bank balances, are measured at transaction price including transaction costs . Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Donations and grants**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**general**
**2021**
**2021**
**£**
**£**
Donations
3,440
-
Grants
-
38,802
3,440
38,802|**Total**
**2021**
**£**
3,440
38,802|
|---|---|
||42,242|
page 7
## **CRAWLEY MINDFULNESS CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 DECEMBER 2021**_
|**4**|**Charitable activities**||
|---|---|---|
|||**Provision of**|
|||**mindfulness**|
|||**classes**|
|||**2021**|
|||**£**|
||Voluntary classes contributions|170|
|**5**|**Charitable activities**||
|||**Provision of**|
|||**mindfulness**|
|||**classes**|
|||**2021**|
|||**£**|
||Instructor fees|7,606|
||Studio hire|100|
||Insurance|852|
||Website costs|265|
||General expenses|530|
||Grant application fees|2,300|
||Marketing|554|
|||12,207|
||Share of governance costs (see note 6)|2,100|
|||14,307|
||**Analysis by fund**||
||Unrestricted funds - general|3,502|
||Restricted funds|10,805|
|||14,307|
page 8
## **CRAWLEY MINDFULNESS CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 DECEMBER 2021**_
## **6 Support costs**
|**Support costs**||
|---|---|
|**Support costs Governance**
**costs**
**£**
**£**
Independent Examiner Fees
-
2,100
-
2,100
Analysed between
Charitable activities
-
2,100|**2021**
**£**
2,100|
||2,100|
||2,100|
Governance costs includes payments to the Independent examiner of £ 2,100.
## **7 Trustees**
During the financial period, Emma-jo Berry, Trustee, was paid £1,460, under normal market conditions, for the provision of therapy classes.
## **8 Creditors: amounts falling due within one year**
||**2021**|
|---|---|
||**£**|
|Accruals and deferred income|2,100|
page 9
## **CRAWLEY MINDFULNESS CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 DECEMBER 2021**_
## **9 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|||**Movement in funds**|**Movement in funds**||
|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Balance at**|
||**17 December**|**resources**|**expended**|**31 December**|
||**2020**|||**2021**|
||**£**|**£**|**£**|**£**|
|Awards for all (National Lottery)|-|9,974|(5,640)|4,334|
|Putting Communities First (Crawley Borough Council)|-|5,000|(3,915)|1,085|
|Sussex Giving|-|5,000|(1,250)|3,750|
|PostCode Lottery|-|18,828|-|18,828|
||-|38,802|(10,805)|27,997|
The restricted funds listed above are for the following purposes:
- Awards for all (National Lottery) - to provide and co-ordinate mindfulness classes
- Putting Communities First (Crawley Borough Council) - to provide and co-ordinate mindfulness classes
- Sussex Giving- to provide and co-ordinate mindfulness classes
- PostCode Lottery - project co-ordinator costs, workshop facilitators, venue costs, marketing costs, laptop, printer and overhead contribution.
## **10 Analysis of net assets between funds**
|**Analysis of net assets between funds**||
|---|---|
|**Unrestricted**
**funds**
**Restricted**
**funds**
**2021**
**2021**
**£**
**£**
Fund balances at 31 December 2021 are represented by:
Current assets/(liabilities)
108
27,997
108
27,997|**Total**
**2021**
**£**
28,105|
||28,105|
## **11 Related party transactions**
There were no disclosable related party transactions during the period.
page 10