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2022-03-31-accounts

Invictus Wellbeing Foundation CIO

Charity number 1193094

Annual Report and Financial Statements

for the period ended 31 March 2022

Invictus Wellbeing Foundation CIO

Annual Report and Financial Statements for the period ended 31 March 2022

Contents Page
Trustees' report 2 to 3
Statement of financial activities 4
Balance sheet 5
Notes to the accounts 6 to 7

1

Invictus Wellbeing Foundation CIO

Trustees' report for the period ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial period and up to and including the date the report was approved were: Name Position Dates A G Berry Chairman Appointed January 2021 J Hall Appointed January 2021 A J Brosnan Appointed January 2021 R D Blackburn Appointed January 2021 M C Pearson

Appointed January 2021 Appointed January 2021 Appointed January 2021 Appointed January 2021 Appointed January 2021

Charity number

1193094

Registered in England and Wales

Registered and principal address

Bankers

Office Suite E323 Lloyds Bank plc Emill 1 Legg Street Dean Clough Chelmsford Halifax CM1 1JS HX3 5AX

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 13 January 2021 and is governed by a constitution.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the trustees at a duly convened meeting.

2

Invictus Wellbeing Foundation CIO

Trustees' report (continued) for the period ended 31 March 2022

Objectives and activities

The charity's objects

For the public benefit, to relieve the needs of young people in Yorkshire affected by, or at risk of developing, poor mental health, in particular, but not exclusively by:

B) Raising awareness and providing information to people within the community about mental health illnesses and ways to maintain good mental health.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the preservation, protection and enhancement of good mental health of the young people in Yorkshire.

Achievements and performance

The charity grew vastly this year as we worked with just over 2,000 individual children and young people in Calderdale and Bradford. One of our larger projects (The BREW Project) grew to become a sustainable long term service in Calderdale and we have worked closely with our partners to develop a more well rounded service offer with workshops, activities and more.

Next year our focus is securing sustainable funding streams and continuing to deliver the highest quality of services throughout West Yorkshire. We hope to expand our reach, grow and develop our funding streams and ensure that children and young people have access to to timely, effective and accessible support.

Financial review

The net income for the period was £87,541, including net income of £56,457 on unrestricted funds and net income of £31,084 on restricted funds.

Reserves policy

The charity's free reserves at the period end were £56,457.

The trustees have agreed to maintain funds at sufficient levels in order to allow the smooth operation of the charity's activities. Its policy is to hold fee reserves of between 3 and 6 months of budgeted expendtiture, which based on projected expenditure for the 2022/23 financial year equates to between £50,000 and £100,000.

Approved by the board of trustees on 10 October 2022

A G Berry (Trustee)

3

Invictus Wellbeing Foundation CIO

Statement of Financial Activities

(including summary income and expenditure account) for the period ended 31 March 2022

Notes
2022
Unrestricted
funds
£
Income from:
Grants
(2)
74,448
Donations and fundraising
3,318
Rental income
2,436
Support service income
5,630
Total income
85,832
Expenditure on:
Direct project expenditure
5,534
Consultancy
13,472
Advertising and website
289
Computer and software
-
General office expenses
899
Legal and professional fees
800
Office equipment and furniture
1,007
Printing, postage and stationery
383
Resources
272
Subscriptions
186
Telephone and mobile
-
Rent and rates
4,978
Repairs and renewals
274
Room hire
80
Meeting expenses
13
Training and supervision
204
Events
185
Fundraising expenditure
770
Travel expenses
29
Total expenditure
29,375
Net income
56,457
Fund balances carried forward
(3)
56,457
2022
Restricted
funds
£
66,785
-
-
-
66,785
33,525
1,500
44
149
-
-
-
45
18
-
238
-
-
182
-
-
-
-
-
35,701
31,084
31,084
2022
Total
funds
£
141,233
3,318
2,436
5,630
152,617
39,059
14,972
333
149
899
800
1,007
428
290
186
238
4,978
274
262
13
204
185
770
29
65,076
87,541
87,541

All incoming resources and resources expended derive from continuing activities.

4

Invictus Wellbeing Foundation CIO

Balance sheet

as at 31 March 2022
2022
Unrestricted
£
Current assets
Debtors
9,397
Cash at bank
47,621
Total current assets
57,018
Current liabilities:
amounts falling due within one year
Creditors and accruals
561
Total current liabilities
561
Net current assets
56,457
Net assets
56,457
Funds
Unrestricted funds
56,457
Restricted funds
-
Total funds
56,457
2022
Restricted
£
-
31,786
31,786
702
702
31,084
31,084
-
31,084
31,084
2022
Total
£
9,397
79,407
88,804
1,263
1,263
87,541
87,541
56,457
31,084
87,541

The financial statements were approved by the board of trustees on 10 October 2022

A G Berry (Trustee)

5

Invictus Wellbeing Foundation CIO

Notes to the accounts

for the period ended 31 March 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 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 (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:

Project and office equipment: over 5 years Computer equipment: over 3 years

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

6

Invictus Wellbeing Foundation CIO

Notes to the accounts continued

for the period ended 31 March 2022

2 Grants
West Yorkshire Combined Authority
Community Foundation for Calderdale (CFFC)
Locala Community Partnerships CIC
Voluntary & Community (VAC)
Arnold Clark Community Fund
Wakefield Metropolitan District Council
Health Education England
The KFC Foundation
3 Restricted funds
West Yorks Combined Authority
CFFC (1)
Locala Community Fund
Mayor's Safer Communities Fund
CFFC (2)
CFFC (3)
2022
Unrestricted
funds
£
-
6,350
-
9,860
4,000
38,298
13,940
2,000
74,448
Incoming
£
5,000
3,757
1,500
6,000
45,708
4,820
66,785
2022
Restricted
funds
£
11,000
54,285
1,500
-
-
-
-
-
66,785
Outgoing
£
-
-
1,500
-
34,052
149
35,701
2022
Total
funds
£
11,000
60,635
1,500
9,860
4,000
38,298
13,940
2,000
141,233
Balance c/f
£
5,000
3,757
-
6,000
11,656
4,671
31,084

Fund name

Purpose of restriction

West Yorks Combined Authority To appoint a link worker for direct interventions with young people CFFC (1) For the Tagtalks project Locala Community Fund For the Brew - Calderdale project Mayor's Safer Communities FundFor two specialist workers to undertake 'link work' with vulnerable young people CFFC (2) For the Try High project CFFC (3) For the Youth Leaders project

4 Related party transactions

Trustee expenses

No trustee received any expenses during this period.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this period.

7