ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR THE PERIOD ENDED 31ST MARCH 2022
THE OASIS CRISIS PREGNANCY CENTRE
CHARITY REGISTRATION No: 1193428
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
THE OASIS CRISIS PREGNANCY CENTRE
CONTENTS
Page 3 Legal & Administrative Information Page 4 Independent Examiners Report on the Accounts Pages 5 to 7 Report of the Trustees Page 8 Statement of Financial Activities Page 9 Balance Sheet Pages 10 to 14 Notes to the Financial Statements
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THE OASIS CRISIS PREGNANCY CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
CHARITY NUMBER 1193428 START OF FINANCIAL PERIOD 1st April 2021 END OF FINANCIAL PERIOD 31st March 2022 TRUSTEES AT 31ST MARCH 2022 Mr Philip Stephen Brewer Mrs Susan Patricia Gatland Mr Timothy Gordon Wort Mr Malcolm Giacomelli Dr Stephen Dyer
CIO - FOUNDATION Registered 05 Feb 2021
GOVERNING DOCUMENT
OBJECTS
(A) THE ADVANCEMENT OF EDUCATION IN THE SUBJECT OF PREGNANCY AND TERMINATION OF PREGNANCY AND INTO THE EFFECTS THEREOF UPON WOMEN WHETHER PHYSICAL MEDICAL OR PSYCHOLOGICAL; (B) THE PRESERVATION AND PROTECTION OF WOMEN'S HEALTH; (C) THE PROVISION OF ADVICE COUNSELLING AND ASSISTANCE TO WOMEN AND THEIR PARTNERS AND FAMILIES WHO ARE SUFFERING FROM ANY PHYSICAL OR MENTAL ILLNESS, DISTRESS OR POVERTY DURING OR AS A RESULT OF PREGNANCY OR FOLLOWING AN ABORTION, MISCARRIAGE, COT DEATH, STILL BIRTH, LOSS OF A CHILD OR SEXUAL ABUSE; (D) THE PROMOTION OF SUCH OTHER CHARITABLE PURPOSES WHICH MAY CONVENIENTLY BE CARRIED ON IN CONNECTION WITH THE ABOVE OBJECTS.
REGISTERED ADDRESS
11 Queen Street Horsham West Sussex RH13 5AA
PRIMARY BANKERS
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
INDEPENDENT EXAMINER
Lomax Pavey Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
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THE OASIS CRISIS PREGNANCY CENTRE
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/members of The Oasis Crisis Pregnancy Centre on the accounts for the period ended 31st March 2022 set out on pages 5 to 14.
EXAMINER'S RESPONSIBILITIES
The charity's trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts (under section 145 of the 2011 Act),
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to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act), and
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to state whether particular matters have come to my attention.
BASIS OF REPORT
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the organisation 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
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
No other matter's have come to my attention
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act.
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
.................................................................................
Lomax Pavey Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
10th November 2022
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THE OASIS CRISIS PREGNANCY CENTRE
REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31ST MARCH 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity was formed as a Charitable Incorporated Organisation (CIO) and registered 5th February 2021. From 1st April 2021 the assets, reserves, liabilities and commitments of Oasis, a former charity of the same name (1058192) were transferred to this newly constituted Charitable Incorporated Organisation. The trustees, staff and management team were similarly transferred to the new CIO.
These financial statements represent the financial year since incorporation as a CIO.
The trustees of the charity are set out on page 3. The existing trustees appoint any new trustees following the provisions laid out in the Charity’s governing instrument.
OVERVIEW
The charity operates a crisis pregnancy centre, The Oasis, in Horsham and provides a service to residents of Horsham and the surrounding towns and villages of Sussex. The charity is overseen by a Board of Trustees and managed on a day to day basis by a Management Team. Trustees and Management are drawn from the Charity’s pool of supporters. The Trustees seek individuals who enhance the team by bringing complimentary skills to it.
The free services offered by the charity include:
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•pregnancy testing,
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•unintended pregnancy advice,
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•pregnancy loss advice as a result of abortion,
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•an education programme delivered in local schools,
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•provision of baby equipment and clothing to those in need.
OBJECTS
The Objects of the Charity are:
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•The advancement of education in the subject of pregnancy and into the effects thereof upon women whether physical, medical or psychological.
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•The preservation and protection of women’s health.
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•The provision of advice counselling and assistance to women and their partners and families who are suffering from any physical or mental illness, distress or poverty during or as a result of pregnancy or following an abortion, miscarriage, cot death, still birth, loss of a child or sexual abuse.
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•The promotion of such other charitable purposes which may conveniently be carried on in connection with the above objects.
ACHIEVEMENTS AND PERFORMANCE
The activities of the charity have been limited during this financial period due to continuing restrictions imposed as a result of the Covid Pandemic.
In the year to 31st March the charity had an operating profit of £1,525. Donations and fundraising provided an income of £15,746 with other income adding a further £1,154 for the charity activities. Costs were carefully controlled by the Management Team at £15,375. At the period end this left the charity with reserves of £18,926. There were no serious incidents during the year.
The Unintended Pregnancy and Pregnancy Loss
Staffing is by trained volunteers. All the leaflets offered to clients are Information Standard approved. The Centre is an organisational member of the British Association of Counsellors and Psychotherapists.
Arrangements can be made by clients for appointments with an advisor in Horsham or Crawley. Support is provided to clients on a totally confidential basis. The Centre’s Practitioners provided advisory sessions to 21 clients including 4 clients that were referred to other local centres due to the decrease in Practitioners availability.
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THE OASIS CRISIS PREGNANCY CENTRE
REPORT OF THE TRUSTEES (continued) FOR THE PERIOD ENDED 31ST MARCH 2022
ACHIEVEMENTS AND PERFORMANCE (CONTINUED)
Schools Work
The programme covers foetal development, the UK’s abortion laws and helps the children to understand the impact of an unintended pregnancy, and to explore the emotions and choices associated with one. It is hoped that this education and awareness helps to reduce teenage unintended pregnancy. As a result of Covid restrictions schools work was limited during this financial period, however presentations were made to 620 students.
Baby Clothing and Equipment
The centre continues to supply good quality equipment and clothing to those in need; all of which has been donated to The Oasis for this purpose. The service continues to operate out of premises in Crawley where 81 clients benefitted from store donations.
Reserves
The trustees have considered the level of reserves they wish to retain, appropriate to the Charity’s needs. This is based on the Charity’s size and the level of financial commitments held. Maintaining cash reserves equivalent to 13 weeks cashflow has been considered prudent. The trustees aim to ensure the Charity 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.
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.
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THE OASIS CRISIS PREGNANCY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31ST MARCH 2022
| Notes INCOME Donations and Legacies 3a Charitable Activities 3b Investments & Other Income 3c TOTAL INCOME EXPENDITURE Charitable activities 4a Governance costs 4b TOTAL EXPENDITURE NET INCOME/(EXPENDITURE) Opening Balance Adjustment 12 TOTAL FUNDS CARRIED FORWARD 11 Transfer from the unincorporated charity 'The Oasis Crisis Pregnancy Centre' 1058192 on 01-April-2021 |
Unrestricted Restricted TOTAL Funds Funds 2022/21 £ £ £ 14,074 - 14,074 1,672 - 1,672 1,154 - 1,154 |
|---|---|
| 16,900 - 16,900 |
|
| 14,799 - 14,799 576 - 576 |
|
| 15,375 - 15,375 |
|
| 1,525 - 1,525 264 - - 264 - 17,665 17,665 - |
|
| 18,926 - 18,926 |
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 10 to 14 form part of these financial statements.
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THE OASIS CRISIS PREGNANCYCEpifRE 8AiANCE SHEET ASAT31sf MARCH 2022 3141422 Totrl Fundi Tangibled5&ets Debtry5and Pr8pa5rynenl8 Cush atbank ènd in Hand 18,7 18.7 1•.320 19.320 394 394 18.926 TOTALASSEfSle55 current &abiieS 1•.916 11.•20 Mrlrj duP¢ethneFllT 18.926 An&•t•ty GeThefallvnds Re¥nctedfvnd5 18.926 18.926 TOTALWIItsS Prd bythÈTrusteoson ._ . . SvJfied thrbehabY .............-. . . . . .. &9natui*.
THE OASIS CRISIS PREGNANCY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2022
1. ACCOUNTING POLICIES
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.
Statement of Compliance:
The financial statements have been prepared 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation:
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.
Opening Balance Adjustment
An opening balance adjustment has been necessary because it became apparent that a professional fee of £264 relating to 2021 was, not accrued in the 31st March 2021 published accounts of the previous unincorporated charity.
| The overall effect on funds is: | As originally | Opening balance | As brought |
|---|---|---|---|
| stated | adjustment | forward | |
| 31-Mar-21 | 01-Apr-21 | 01-Apr-21 | |
| £ | £ | ||
| 17,665 | (264) |
17,401 |
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.
Income
Recognition of Income
These are included in the Statement of Financial Activities (SOFA) when:
the charity becomes entitled to the resources;
the trustees are confident they will receive the resources; and
the monetary value can be measured with sufficient reliability
Income with Related expenditure
Where income has related expenditure (as with fundraising or contract income) the income 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
Income from tax reclaims are included in the SOFA during the same period 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 has 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 income receivable.
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THE OASIS CRISIS PREGNANCY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST MARCH 2022
1. ACCOUNTING POLICIES (continued)
Income (continued)
Donated Services and Facilities
These are only included in income (with an equivalent amount in expenditure) 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 but is described in the trustees' annual report.
Investment Income
This is included in the accounts when receivable.
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and Support Costs
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Deferred income
One instance of deferred income has been recorded in Note 8 as a creditor.
Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts
Basic Financial Instruments
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
2. TANGIBLE FIXED ASSETS
The Charity held no fixed assets investments during this or the previous financial period.
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THE OASIS CRISIS PREGNANCY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST MARCH 2022
3. INCOME
| Notes a) Donations and Legacies Donations - Churches Donations - Supporters Donations - One Off Gift Aid Other b) Charitable Activities Fundraising c) Investments & Other Income Bank interest Room Hire 4. EXPENDITURE Notes a) Charitable Activities Advertising & recruitment Bank Charges Crawley - Store Rent Crawley - Store General Disclosures Fundraising Costs Gifts Gifts - Other Horsham - Oasis Rent & Rates Horsham Running Costs Horsham - Practitioners Insurances Salaries - Centre Manager Salaries - mileage Salaries - Treasurer Salaries - HMRC Website / Domain Volunteers expenses |
Unrestricted Restricted TOTAL Funds Funds 2022/21 £ £ £ 4,404 - 4,404 4,729 - 4,729 2,815 - 2,815 1,397 - 1,397 729 - 729 |
|---|---|
| 14,074 - 14,074 |
|
| 1,672 - 1,672 |
|
| 1,672 - 1,672 |
|
| 2 - 2 1,152 - 1,152 |
|
| 1,154 - 1,154 |
|
| Unrestricted Restricted TOTAL Funds Funds 2022/21 £ £ £ 506 - 506 96 - 96 1,980 - 1,980 770 - 770 129 - 129 75 - 75 900 - 900 274 - 274 3,330 - 3,330 1,179 - 1,179 440 - 440 649 - 649 1,855 - 1,855 35 - 35 1,376 - 1,376 698 - 698 324 - 324 184 - 184 |
|
| 14,799 - 14,799 |
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THE OASIS CRISIS PREGNANCY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST MARCH 2022
4. EXPENDITURE (continued)
| Notes b) Governance costs Independent Examiners Fees 2022 Professional Fees |
Unrestricted Restricted TOTAL Funds Funds 2022/21 £ £ £ 336 - 336 240 - 240 |
|---|---|
| 576 - 576 |
5. RESTRICTED FUNDS
The Charity held no Restricted Funds during this period.
6. DEBTORS AND PREPAYMENTS
| 6. DEBTORS AND PREPAYMENTS | |
|---|---|
| Prepayment | Unrestricted Restricted Total Fund Fund 31-Mar-22 £ £ £ 620 - 620 |
| 620 - 620 |
7. CASH AT BANK AND IN HAND
| CafCash Current Account CafGold Account Oasis Petty Cash |
Unrestricted Restricted Total Fund Fund 31-Mar-22 £ £ £ 16,113 - 16,113 2,529 - 2,529 58 - 58 |
|---|---|
| 18,700 - 18,700 |
8. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Independent Examiners Fee 2022 Deferred Income - Learn with Confidence |
Unrestricted Restricted Total Fund Fund 31-Mar-22 £ £ £ 336 - 336 58 - 58 |
|---|---|
| 394 - 394 |
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THE OASIS CRISIS PREGNANCY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST MARCH 2022
9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
There were no Creditors or Accruals falling due in more than one year at the end of this financial year.
10. TRUSTEES AND OTHER RELATED PARTIES
Susan Gatland was paid a gross salary of £1,376 for her role as treasurer in 2021/22. Employer national insurance contributions were also paid.
No other payments were made to trustees or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them.
11. TRANSFER OF FUNDS FROM PREVIOUS CHARITY
The following items were transferred from the previous unincorporated charity 'The Oasis Crisis Pregnancy Centre' 1058192 on the 1st April 2021.
| Assets Cash at bank in hand Debtors & Prepayments Liabilities Creditors TOTAL ASSETSless current liabilities |
Unrestricted Restricted Funds Fund Fund Transferred £ £ £ 16,695 - 16,695 1,274 - 1,274 304 - 304 |
|---|---|
| 17,665 - 17,665 |
12. OPENING BALANCE ADJUSTMENTS
An opening balance adjustment of -£264 has been entered in to reflect the fact that an Independent Examiner's Fee relating to 2021 was inadvertently not accrued on the SOFA and balance sheet accruals.
13. DATE OF TRANSFER OF ASSETS FROM PREVIOUS CHARITY
The entry for the new CIO entity on the Charity Commission website shows the registration date as February 5th 2021 and the transfer date from the old Trust as September 30th 2021. The final accounts for the old Trust were prepared to March 31st 2021 and, according to these accounts, the assets were transferred on April 1st 2021, not in September. The Charity Commission has confirmed that it is unable to change the date from September 30th 2021 to April 1st as September 30th was the date that the merger was recorded in their register.
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