Charity registration number.. 1194396 Breaking Barriers Building Bridges Annual Report and Financial Statements for the period from 10 May 2021 to 31 March 2022
Breaking Barriers Building Bridges Contents Reference and Administrative Details Trustees, Report 2to4 Statement of Trustees, Responsibilities Independent Examiner'5 Report Statement of Financial Activities Balance Sheet Notes ts) ihe Financial Siatemen(s 9t016
Breaking Barriers Building Bridges Referenee and Administrative Details Trustees MolS Samuels Ebony Francis Carl T0Mer Senior Management Team Maxine Cockett, Chief Executive Officer Charitv Registration Number 1194396 Principal Office Cubo Offices Fenchurch House 12 Kingst Nottiiigham NGI 2AS Independent Examiner John O'Brien, employee of Community Accounting Plus Units l & 2 Norrh West 41 Talbot Street Noitingham NGI 5GL Page I
Breaking Barriers Building Bridges Trustees, Report The trustees present the annual report together with the fin[Cial statement5 of the charity for the period ended 31 March 2022. Trustees and officers The trnstees and officers serving during the year and sin¢e the year end were as follom's.. Trustees.. Morris Samuels ELx)ny Francis Carl TOer Structure? governance and management Nlllure ofgoverning documenl The charity is operated under the rules of its Constitution adopted 0710512021. Recruilmenl appoinlmenl ofiruslees Trustees are recruited through WL)rd of mouth and advertisement. They are appointed by the existing trustees. Objeetives and aetivities Objecls nd aims -Fhe objects of the CIO are.. l) To advance in life and relieve needs of young people within Nottinghamshire and its border counties through.. {a) The provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life; {b) Providing support and activities which develop their Skills, capacities and capabilities to enable them to participate in society as mature and responsible iiidividuals. 2) The relief of those in need by reason of old age. ill health, disability. financial hardship or other disadvantage. Ob}eLtlves, &iruiegles Urtdurtlvllles We support young peL)ple, their families, and women who are marginalised because of their differences and vulnerabilities, especially those viewed as challenging or difficult to engage with. Within each person's joumey. we aim to raise their cultural, personal and spiritual awareness suppoff ing them to reach iheir full potential. as well as helping the iarget group to sustain healthy appropriate relationships with family, partners and friends and become posiiive role models who actively engage within the community. The service we provide is holistic. as we focus on the person and their family - we look at the person's home life, schoollwork life, peers: education. training, employment and housing needs along with social activity. We recognise that each young person is different and unique, so we tailor-make a package for each individual. We do this throiigh a range of services including weekl}, football and )outh group sessions, other sporting activities, street outreach, coffee mornings, one to one and groiip mentoring, and through social media contsct. phone calls and video chats. Public benefil The public benefits that flow from our purpose5 are.. (a} an enhanced quality of life and sense of well-being through en¥aueineiit with and PilrtlLipation in activitie5 aiid events that brin¥ people to¥ether, leadin¥ to improveineiits iii physical and emotional well-bein¥. quiility of life and a n)ore stable and cohesive COTninunity', {b) increased opportunities ro engage ii) ne. aciivities ihai bring people togeiher, leading to greater social cohesion and Cuifilmenl: {c) enhanced aciive ciiizenship and involven)ent in comn)unity lite. Page 2
Breaking Barriers Building Bridges Trustees, Report The trustees confiTm that they have complied with the requirements of sectioii 17 of the Charities Act 2011 to have due regard to the public benefit guidance published bj. the Charity Commission for EngFland and Wales. Achievements and performance Our Detaclied Teain work in Nottingham City Centre alongFside NottinbFham5hire Police to help combat knife criine. They Iiave contact with around JOO people each day. being a diverse group of J'oiiiig people and adult5. One to one mentoring of young people has toiitinued, i+ith others being supported fron) within our youth club and football sessions. We get referrals from Divert Plus, Social Workers, Youth Olyending Team, schools and self-referral. Our Instagrain account has over 1,000 followers. We have daily conversations with young people and continued to post supportive guggestions and infomiation concerning lockdtsilm and Covid. Staff monitor young people's discussions. soinetimes late into the night, to deter abusive or negative behawioui and langucige. We are able to spot situations on social media and intervene to stop potential violence. Young people also use social media io contact the detached team for help or assisiance with defusing negative situations. Re-siarting face to face football and youth club sessions has enabled young people to get used to social situations again, and we have been able to intervene in poiential negative situations. These included= Weekly fooiball sessions at Forest Sports Ground. Twice week.ly )outh club sessions at NGY for young people 'iTh complex needs. Weekly youth club sessions 91 Radford Methodist church. Extra activities over the Easter, Lhristmgs. summer and half ierm holidays under the Holiday Hunger (HAF) programme, which were highly subscribed to and have all been attracting young people from Radford and other areas. Since having our own premises we have seen higher footfall of young people and their families attending our various sessions. Weekly coffee morning and food parcels for residents of Radford. Advice and support sessions for adults. Supporting young oMen with issues around self-esteem and confidence. We have seen increased awareness of our presence and services amongst Statutory bodies and positive feedback. An excellent report by Lucy Becks from the Univer5lty of Nottingham covering our knife crime and detached 'ork. Becoming a CIO. This will give u5 the Structure to grow and attract more tru5tee5. Page 3
Breaking Barriers Building Bridges Trustees, Report Financial revie Wc havc been fortunate in the continued funding for the City C¢ntre Street Work and the Nationgl Lottery Rea¢hing Communities funding. We have also been successful I.1th other small funding bids which have served ti) mak¢ our Rcaching Communities funding go further. We ar¢ in a fairly strong position at present, whi¢h will en%ure ar¢ able to Continue all of our services in the coming )'¢ar. Poliry on reserves We would like to get to a position of holding three months of running costs in reserves to cover gaps between I'unding. At current levels this would be around £63.000 and we currently have around £20.000 in general reserve. We are aware of the diffjculties in growing reserves when we are soley dependant on grant funding which cannot often be used for this purpose so the trustees will aim to investigate ways to do this. Page 4
Breaking Barriers Building Bridges Statement of Trustees, Responsibilities The tnjstees are responsible for preparing the trustees, report and the financial statements iii accordance with the United KingFdoin Accounting Standards (United Kiiiudom Generall), Accepted Accountinb Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs Lif the charity and of the incoming resources and application of resources of the charity for that periLThJ. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply thein consistently,. observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state il'hether applicable accounting st[dardS have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare Ihe financial statements on the going concem basis unless it is inappropriate to presume that the charity will Clintinue in business. The triistees are responsible for keeping proper accounting records that disclose with reasonable acciiracy at any time the financial position of the charity and enable them to ensiire that the financial statcmcnts comply with the Charities Act 201 l. the applicable Charities (Accollnts and Reports) Regulations: and the provisions of the constitution. The trustees 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. Approved by the trustees of the charity on 2510112023 alld signed on its behalf by.. Ebon'v Twstee Page 5
Breaking Barriers Building Bridges Independent Examiner's Report to the trustees of Breaking Barriers Building Bridges Independent examiner's report to the tru5tee5 of Breaking Barriers Building Bridge5 I report to the trustee5 on iny examination of the accounts of Breakinu Barriers Buildinb Bridues (the Charity) for the year ended 31 March 2022. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'l. I report in respeci of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in cgrrying oiit my examination I have followed all the applicable directions given by the Charity Commission under section 145(5Xb) of the Act. Independent examiner's 51atement Since the Cliarity's gross incon)e exceeded £250,000 your examiner Inust be a member of a body listed in section 145 of the 201 I ALt. l confinn that I c11n qualified to undertake the examinatioii because l am a member nd Fellow of the Associdtion of Charity Independent Examiner5, wl)iLh is 01)e of the listed bodies. I have con)pleted my examination. I confiTm that no matters l)ave come to Iny attention in connection with the examination giving me caiise to believe that in any Inaterial respect.. accounting records were not kept in respect of the Charity as required by section 130 of the Acr,. or 2. the accounts do not accord with those records,. or the accounts do noi comply i¥ith the accounting requirements conceming the forni and content of accounts sei out in the Charities {Accounts and Reports) Regulatioi)s 2008 other than any requirement that the accounts give a 'true and fail view which is not a Inatter considered as part of ali independent examinaiion. I have no concerns and have come across no other rnatters in connection with the examination to which attentiL)n should be dra1 in this report in order to ¢nable a prapcr iinderstaiiding of the account% to be reached. John O'Brien Msc, FCCA. FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Ii)dependent Examiners Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL Date.. 2510112023 Page 6
Breaking Barriers Building Bridges Statement of Financial Activities for the Period from 10 May 2021 to 31 March 2022 Total 31 March 2022 Unrestricted Restrieted Note Income and Endowments from: Donations and legacies Charitable activities 14,888 1.562 14,888 328,212 i26,650 Total Income 16,450 326,650 343,100 Expenditure on.. Charitable activities (14,176) (192,5151 (206.691} Total Expenditure (14,176) (192,5151 {206,691} Net income Gr05S transfers between funds 2,274 18,19i 134,li5 (18,19i} 136,409 Net movement in funds 20,467 115,942 136,409 Reeoneiliation of funds Total funds carried forward 15 20,467 115,942 136,409 All of the charity's activities derive from continiiing operatiolls diiring the above period. The notes on pages 9 to 16 forni ai) integral part of these financial siatements. Page 7
Breaking Barriers Building Bridges (Registration number: 1194396) Balanee Sheel as at 31 Mareh 2022 2022 Note Fixed assets Tangible assets 960 Current assets Debtors Cash ai bank and in hand 12 2,875 144,8J9 147,714 Creditors: Amounts fallinE due within one year 14 (12,265} Net current assets 135,449 Net assets 136,409 Funds of the charity: Restrieted income funds Restricied funds 115,942 Unrestrietcd ineome funds Unrestricted funds 20,467 Total funds 136,409 The fiiiancial statements on pages 7 to 16 were approved by the trustee5, and authorised for issue on 2510112023 and S]ed on their behalf by.. Trustee The notes on pages 9 to 16 forni ai) integral part of these financial siatements. Page 8
Breaking Barriers Building Bridges Notes to the Financial Statements for the Period from 10 May 2021 to 31 Mareh 2022 Aeeounting polieies Statement of compliance The financial statements have been prepared in accL)rdance w'ith the second editilin of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102) and the Charities Act 2011. Basis of preparation Breaking Barriers Building Bridges meets the definition of a public benefit entity. under FRS 102. Asseis and liabilities are initially. recognised at historical cost or transaction value unless Othenvise stated in the relevant accounting policy noies. Exemption from preparing a cash flow statement -Fhe charity opted to adopt Bulletin I piiblished on 2 February 2016 and have therefore not included a cash flow statenient in these financial statements. Disclosure of long or short period This OTgani5ation M'as incorporated on 1010512021 so these accounts are PTepared for the period 1010512021 3110312022. Going concern The financial statements have been prepared on a going concem basis. The trustees assess whether the use of goii)g concen) is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt oli the ability of the Lharity to coiitinue as a ¥oin¥ LonLetn. The trustees make this assessment in respect of a period Of one year from the date of approval of the finaiicial statements. Income and endowments Voluntary income including donations, gifts. legacies and grants thai provide core funding or are of a general nature is recognised when the charity has eniitlemeni io ihe income, li is probable ihai the income will be received and the amount can be measured wilh sufficient reliability. Grants receivuble Grants are recognised when the charity. has an entitlement to the funds and an), conditions linked to the grants have been met. Where perforniance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure: it is probable 5ettleineiit is required and the amount can be inea5ured reliably. All costs are allocated to the applicable expenditure heading that areat£S similar cost5 to that cateiTOry. Where costs cannot be directly attributed to particular headingF5 they have been allocated oil a basis con5lStent with the use of re50urce5, with ceiitral staff cost5 allocated on the basis of tinie spent, and depreciation chargFes allocated oli the portioii of the asset's Use. Other 5UPPOrt costs are allocated based on the spread of staff costs. Page 9
Breaking Barriers Building Bridges Notes to the Financial Statements for the Period from 10 May 2021 to 31 Mareh 2022 Churituble aLlivilies Charitable expenditure coinpri5es those costs incuTred bj the charity in the delivery of its activities and 5ervice5 for its btneficiarie5. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support thein. Taxalion The chaiity is considered to pass the tests set out in Paragraph I Sehedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable coinpany for UK corporatioi) tax purposes. Accordingly, the Lharity is poteniially exempt from taxation in respect of income or capital gains received within categories Lowered by Chapter J Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed &ssets costing £500.00 or more are initially recorded at cost. less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation and afftortlskltion Depreciation is provided on tangible fixed assets so as to write off the cost or valuation. less any estimated residual value, over their expected useful economic life as follows.. Asset cla55 Fumiture and equipment Depreeiation rnethod and rate 20 /0 Straight line Trade debtors Trade debiors are amounts due from customers for merchandise sold or services perfomied in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method. less provision for impaiment. A provision for the impaimient of debtors is established M'hen there is objective evidence that the charity will not be able to collect all amounts due according to ihe L)riginal terms of the receivables. Cash ek)sh equivalents Cash and cash eqllivalents ¢omprise ¢ash on hgnd and ¢all deposits, and other 5hort-tem) highly liquid illvcstments that are readily convertible to a knoTh amount of ¢ash and are subjert to an insignificant risk of Change in value. Trade ereditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary. course of hu%iiiess from suppliers. Accounts pa}'able are classified as ciirrent ligbilities if the ¢harity does not have an unconditional rifwht, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there 15 ali unconditioiial riLFht to defer settlement for at least twelve months after the reportiiigF date. they are presented as non-cutt liabilities. Trade creditors are recogni5ed ijiitially at the transaction price and subsequently measured at amortised cost usinbF the effective interest Tnethod. Page 10
Breaking Barriers Building Bridges Notes to the Financial Statements for the Period from 10 May 2021 to 31 Mareh 2022 Borrowings Intcrc8t-bearing borrowings are initially r¢corded at fair value, n¢t of transaction ¢osts. Interest-bearing borrom'ings are subscqucntly carried at amortised cost, with the difference between the proceed5, net of trdnsaction costs, and th¢ amount due on redempiion being recognised as a ¢harge to the over the period of the relevant borrowing. Interest expense is re¢ognised on the basis of the effeKtiv¢ interest method and is in¢lud¢d in interest payable and similar chargFe5. BotTowings are classified as current liabilities unles5 the ha5 an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Fund structure Unrestricted incotne funds are general ndS that are available for use at the trustees, discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to thai area L)r purpose. 2 Income from donations and legaeies Unrestricted funds General Total 2022 Granis, including capital grants., Grants from companies 14,888 14.888 14,888 14,888 3 Income frorn charitable activities Unrestricted funds General Restrieted funds Total 2022 Grants & donations Service income Sundry income 326.650 326,650 ,555 ,555 I,)62 326,650 i28,212 Page 11
Breaking Barriers Building Bridges Notes to the Financial Statements for the Period from 10 May 2021 to 31 Mareh 2022 4 Grants and donations Unrestricted Restricted fund5 Total funds Nottingham Forest Community Trust Naiional Lottery Community Fund Nottin¥ham City Council Castle Cavendish 96,079 67,500 42,500 18,500 15,)84 3,000 2,500 2,423 2,000 1,125 96,079 67,500 42,500 18,500 15,584 3,000 2,500 2,423 2,000 1,125 720 Pcople's Hcalth Tst Nottinghain Women's Centre Radford Community House Violence Reduction Unit JN Derbyshire Tesco via Groundworks NottinghaTn Yoiith Justice Service Breaking Barriers Building Bridges (Opening Donation) Sundry donations 720 14,146 22 74,650 789 88,796 14,888 J26,650 i41,5J8 Page 12
Breaking Barriers Building Bridges Notes to the Financial Statements for the Period from 10 May 2021 to 31 Mareh 2022 5 Expenditure on charitable activities Unr¢5tricted Restricted fund5 Total 2022 General Delivery Equipment, repair & renewals IT costs 13,464 2,054 1,957 90 13,464 2,054 1,957 90 Insurance Advertisiiig & promotional Bank charge5 Hospitality & refreshments Interest paid Printing & stationery Professional services Travel DBS fees Payroll Sessional workers Wages, Nl & pensions Cleaning Rent Telephone Resource Tnaterials Staff expenses Staff trainin£ Sundry expenses Volunteer expenses Depreciation 139 4,466 4,605 83 83 88 88 1,700 13 1,700 1,970 53 1,957 53 1,555 10,150 4,439 152,604 1,082 7,600 827 5,994 16? 754 1,082 7,800 827 200 17 212 17 212 286 295 84 84 37 37 240 240 14,176 192,515 206,691 6 Net in¢omingloutgoing resources Net incomingjoutgoing resources for (he period ii)clude'. 2022 Depreciation of fixed assets 240 Page 13
Breaking Barriers Building Bridges Notes to the Financial Statements for the Period from 10 May 2021 to 31 Mareh 2022 7 Staff eosts The aggr¢gat¢ payroll costs were as follows.. 2022 St8ff £0s¢s during the period were: Wages and salaries Social security costs Pension costs 151,372 9,754 1,628 16? 754 The monthly average number L)f persons (including senior management team) employed by the charity during the period was as follows.. 31 March 2022 No Average number of employees 10 5 of the above employee5 participated in the Defined Contribution Peiision Schemes. Contributions to the employee pensioi) heMeS for the period totalled £1,628. No employee received emoluments of more thgn £60,000 diiring the period The tothl employee benefits of (he key management personnel of the charity were £46.812. 8 Independenl examiner'5 fee5 During the period, the fees payable (excluding VAT) io the charity's independent examiner Community Accounting Plus are analysed as follows.. 10 May2021 to 31 March 2022 Other financial services 9 Taxation The charity is a regisiered charity and is therefore exempt from taxation. Page 14
Breaking Barriers Building Bridges Notes to the Financial Statements for the Period from 10 May 2021 to 31 Mareh 2022 10 Trustees remuneration and expenses No trustees hav¢ received any reimbursed ¢xpens¢s or any other benefits from the charity during th¢ year. Tangible fixed assets Furniture and equipment Total Cost Additions 1,200 At 31 March 2022 1,200 Depreciation Charge for the year 240 240 At 31 March 2022 240 240 Net book value At 31 March 2022 960 960 12 Debtors 2022 Trade debtors Prepajments 2,423 452 2,875 13 Cash and cash equivalents 2022 Cash on hand Cash at bank 177 144,662 144,8J9 14 Creditor5: amounts falling due within one year 2022 Trade creditors Other taxatioii and social security Othcr creditors 1,760 9.419 1,086 12,265 Page 15
Breaking Barriers Building Bridges Notes to the Financial Statements for the Period from 10 May 2021 to 31 Mareh 2022 15 Funds Incoming resources Resources expended Balance at 31 March 2022 Transfers Unrestricted funds Gener1 General 16,450 (14,176) 18,193 20,467 Restrieted lunds Reaching Communities Women (72.27?) (3,417) (80,309) (20,471) (16,(146 81,839 7,735 City Centre Community Radford Yoiith 98.502 27,199 35,686 (18,193) 6,728 19,640 Total restricted funds 326,650 {192,515) (18,193 115,942 Total funils 343,100 {206.691) 136,409 The specific purposes for which the funds are to be applied are as follows.. Reaching Communities running costs. Woinen Funding froTn variou5 sources for work supporting women iii vulnerable situation5. City Centre- Fuiidiiig from various source5 for detached youtli 'ork in Nottiiighani City Centre. Cominui)ity Funding froin various sources for work to provide activities for adults withii) the Radford area of Nottingham. Radlord Youth- Fui)ding from Various sources for youth work within the Radford area of Nottingham. Funding froin the National Lottery for youth work, mentoriiig services and geiieral The transfer from the City Centre fvnd to the General fund represents the deficit on this fund that pre-existed the incorporgtion of the organisation. 16 Analysis of net assets between funds Unrestricted 31 March 2022 Total funds General Restricted Tangible fixed assets Curreni asse(s 960 31,772 (12.265) 960 147,714 112,265) 115.942 Current liabilities Total net assets 20,467 115,942 136,409 Page 16