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2022-01-31-accounts

REGISTERED COMPANY NUMBER: 12397926 (England and Wales) REGISTERED CHARITY NUMBER: 1194504

Report of the Trustees and Unaudited Financial Statements

for the Year Ended 31 January 2022

for

BEST - BE A BETTER YOU

Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

BEST - BE A BETTER YOU

Contents of the Financial Statements for the Year Ended 31 January 2022

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 13

BEST - BE A BETTER YOU (Registered number: 12397926)

Report of the Trustees for the Year Ended 31 January 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 2022. The trustees have adopted the provisions of 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

Objectives and aims

The charity's objects are:

To act as a resource for young people from the ages of 11 to 25 living in Swindon and the surrounding areas by providing advice and assistance and organising programmes of physical, educational and other activities as a means of:

a) advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;

b) advancing education;

c) relieving unemployment; and

d) providing recreational, sport and leisure activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.

Significant activities

During this year the management and staff, teams at BEST have been delivering bespoke 1:1 mentoring programs to vulnerable young people.

We have had many successful mentees move forward into education and away from social isolation and criminal activity.

The bespoke mentoring programs include sports based activities which have helped young people develop new skills, gain confidence and improve their mental health.

BEST have worked well with Young People who are not engaging with their training and education and have been successful in supporting young people go back to school and college and reengage.

BEST are also engaging with more local parishes than the previous year and reaching out to more schools to provide activities to engage the youth in those areas.

Public benefit

The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity should undertake. The trustees consider that they have acted in the public benefit.

Volunteers

We have a team of four skilled volunteers who support paid staff in the delivery of our programs.

Page 1

BEST - BE A BETTER YOU (Registered number: 12397926)

Report of the Trustees for the Year Ended 31 January 2022

ACHIEVEMENT AND PERFORMANCE

During this year BEST has continued to grow and developed into a respected and valued youth provision in Swindon.

BEST navigated its way through the Covid19 pandemic and was able to reach out to many young people that were in desperate need of positive interventions.

Due to the demand of services, BEST employed 2 more members of staff who were skilled and qualified to deliver martial arts and football coaching.

We have built up the amount of enrichment sessions we deliver weekly and currently work with 8 schools and alternative education providers.

BEST have been delivering AQA Unit Awards alongside the mentoring programs and have taken on students who have progressed from the mentoring programs on traineeships to learn the basics of coaching and gaining employability skills.

BEST has continued to build its reputation as a professional team which. This has been reflected in the number of referrals we have been receiving.

We received a grant to fund a specific mentoring program for young people aged 16-19 that are not in education, employment or training (NEET) to support young people to become EET. This begins in January 2022.

BEST has a successful summer program, which was funded through a grant. This ran for the duration of the school summer holidays and reached around 30 young people per session. This has increased the charities presence within the community and Swindon.

BEST have now also employed a Deputy Manager who started in January 2022. Her background is Education and will support the Operations Manager in growing the charity and developing tutoring on site. Laura is also a very skilled Safeguarding professional and is the designated safeguarding lead.

FINANCIAL REVIEW

Financial position

At 31 January 2022, the charity had total funds of £7,889. The trustee, D Bryden, continues to financially support the charity.

Reserves policy

We are a new charity. We started BEST - Be a Better You using a business model invoicing for the activities provided. We will now start seeking fundraising income to help grow BEST. A reserves policy will be developed in the future.

Going concern

The trustee D Bryden donated some £115,000 to the charity during the year. Since the year end the charity has been successful in increasing the number of boxing sessions which is being funded by the local authority. The trustee D Bryden will continue to financially support the charity as required. The trustees are now seeking to increase its fundraising activity. Therefore the trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, its articles of association, and constitutes a limited company limited by guarantee, as defined by Companies Act 2006.

Recruitment and appointment of new trustees

BEST - Be a Better You advertise on our social media pages for trustees. If a person shows an interest, we invite them to talk with us and provide them with a document outlining the roles and responsibilities of a trustee which is in line with the essential trustee guidance on the Gov.uk website.

The interested person is then invited to a management committee meeting where they are provided with a Trustee Pack and have the chance to meet with the committee. The pack includes the role and responsibility of a trustee, a trustee agreement and declaration form. This includes a code of conduct and declaration of interests form to be signed.

This is in line with the process outlined in Best - Be a Better You articles of association/constitution.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

12397926 (England and Wales)

Page 2

BEST - BE A BETTER YOU (Registered number: 12397926)

Report of the Trustees for the Year Ended 31 January 2022

Registered Charity number 1194504

Registered office

Block G Dorcan Business Complex Faraday Road Swindon Wiltshire SN3 5HQ

Trustees

K Deering Lecturer D Bryden Mrs K Herbert

Independent Examiner

James Gare FCA DChA Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

Approved by order of the board of trustees on 20 October 2022 and signed on its behalf by:

D Bryden - Trustee

Page 3

Independent Examiner's Report to the Trustees of BEST - BE A BETTER YOU

Independent examiner's report to the trustees of BEST - BE A BETTER YOU ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCA DChA which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

James Gare FCA DChA Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

21 October 2022

Page 4

BEST - BE A BETTER YOU

Statement of Financial Activities for the Year Ended 31 January 2022

Period
13.1.20
Year Ended to
31.1.22 31.1.21
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 135,925 10,392 146,317 3,000
Charitable activities
Activities 118,610 - 118,610 14,235
Total 254,535 10,392 264,927 17,235
EXPENDITURE ON
Charitable activities 5
Activities 178,935 10,392 189,327 84,946
NET INCOME/(EXPENDITURE) 75,600 - 75,600 (67,711)
RECONCILIATION OF FUNDS
Total funds brought forward (67,711) - (67,711) -
TOTAL FUNDS CARRIED FORWARD 7,889 - 7,889 (67,711)

The notes form part of these financial statements

Page 5

BEST - BE A BETTER YOU (Registered number: 12397926)

Balance Sheet 31 January 2022

2022 2021
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 13 36,818 - 36,818 6,755
CURRENT ASSETS
Debtors 14 23,992 - 23,992 2,956
Cash at bank and in hand 389 - 389 34,667
24,381 - 24,381 37,623
CREDITORS
Amounts falling due within one year 15 (25,391) - (25,391) (77,673)
NET CURRENT ASSETS/(LIABILITIES) (1,010) - (1,010) (40,050)
TOTAL ASSETS LESS CURRENT LIABILITIES 35,808 - 35,808 (33,295)
CREDITORS
Amounts falling due after more than one year 16 (27,919) - (27,919) (34,416)
NET ASSETS/(LIABILITIES) 7,889 - 7,889 (67,711)
FUNDS 18
Unrestricted funds 7,889 (67,711)
TOTAL FUNDS 7,889 (67,711)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 20 October 2022 and were signed on its behalf by:

D Bryden - Trustee

The notes form part of these financial statements

Page 6

BEST - BE A BETTER YOU

Notes to the Financial Statements for the Year Ended 31 January 2022

1. STATUTORY INFORMATION

BEST - Be A Better You is a charitable company limited by guarantee, without share capital, incorporated in England and Wales. The registered office address, nature of the charity's operations and principal activities can be found in the Trustees' Report.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.

There are no significant areas of judgements or key sources of estimation uncertainty.

Going concern

The trustee D Bryden donated some £115,000 to the charity during the year. Since the year end the charity has been successful in increasing the number of boxing sessions which is being funded by the local authority. The trustee D Bryden will continue to financially support the charity as required. The trustees are now seeking to increase its fundraising activity. Therefore the trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Legal status of the Charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost 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 resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment - 25% on straight line basis Motor vehicles - 20% on straight line basis Computer equipment - 25% on straight line basis

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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BEST - BE A BETTER YOU

Notes to the Financial Statements - continued for the Year Ended 31 January 2022

2. ACCOUNTING POLICIES - continued

Fund accounting

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. DONATIONS AND LEGACIES

Year Ended
31.1.22
£
Donations
115,845
Grants
30,472
146,317
Period
13.1.20
to
31.1.21
£
-
3,000
3,000

Grants received, included in the above, are as follows:

Period
13.1.20
Year Ended to
31.1.22 31.1.21
£ £
SBC covid support 20,080 3,000
Other grants 10,392 -
30,472 3,000

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BEST - BE A BETTER YOU

Notes to the Financial Statements - continued for the Year Ended 31 January 2022

4. INCOME FROM CHARITABLE ACTIVITIES

Activity
Grants
Activities
Boxing sessions
Activities
Grants received, included in the above, are as follows:
Coronavirus job retention scheme
5.
CHARITABLE ACTIVITIES COSTS
Activities
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Rent - operating leases
Boxing fees
Insurance
Light and heat
Postage and stationery
Advertising
Sundries
Computers, phones and equipment
Motor expenses
Depreciation
Year Ended
31.1.22
£
31,220
87,390
118,610
Year Ended
31.1.22
£
31,220
Direct
Support
Costs (see
costs (see
note 6)
note 7)
£
£
184,334
4,993
Year Ended
31.1.22
£
78,390
10,350
-
3,083
8,362
1,423
45,900
9,714
12,440
2,247
12,425
184,334
Period
13.1.20
to
31.1.21
£
12,375
1,860
14,235
Period
13.1.20
to
31.1.21
£
12,375
Totals
£
189,327
Period
13.1.20
to
31.1.21
£
39,892
10,352
1,450
299
4,716
3,817
3,000
2,916
14,030
1,410
1,896
83,778

7. SUPPORT COSTS

SUPPORT COSTS
Governance
costs
£
Activities 4,993

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BEST - BE A BETTER YOU

Notes to the Financial Statements - continued for the Year Ended 31 January 2022

7. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Support costs, included in the above, are as follows:
Period
13.1.20
Year Ended to
31.1.22 31.1.21
Total
Activities activities
£ £
Accountancy and legal fees 4,993 1,168

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Period
13.1.20
Year Ended to
31.1.22 31.1.21
£ £
Depreciation - owned assets 12,425 1,896
Other operating leases 10,350 10,352
Independent examination 1,400 1,000

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2022 nor for the period ended 31 January 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2022 nor for the period ended 31 January 2021.

10. STAFF COSTS

STAFF COSTS
Period
13.1.20
Year Ended to
31.1.22 31.1.21
£ £
Wages and salaries 75,190 39,892
Social security costs 3,200 -
78,390 39,892

The average monthly number of employees during the year was as follows:

Period
13.1.20
Year Ended to
31.1.22 31.1.21
Employees 3 2

No employees received emoluments in excess of £60,000.

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BEST - BE A BETTER YOU

Notes to the Financial Statements - continued for the Year Ended 31 January 2022

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,000 - 3,000
Charitable activities
Activities 14,235 - 14,235
Total 17,235 - 17,235
EXPENDITURE ON
Charitable activities
Activities 84,946 - 84,946
NET INCOME/(EXPENDITURE) (67,711) - (67,711)
TOTAL FUNDS CARRIED FORWARD (67,711) - (67,711)
12. GOVERNMENT GRANT
2022 2021
£ £
Swindon Borough Council 20,080 3,000
HM Revenue and Customs 31,220 12,375
There were no unfulfilled conditions or other contingencies attached to these grants/contracts. The charity h a
not directly benefited from any other forms of government assistance other than the Bounceback loan a
described in note 14.
13. TANGIBLE FIXED ASSETS
Motor Computer
Equipment vehicles equipment Totals
£ £ £ £
COST
At 1 February 2021 1,451 7,200 - 8,651
Additions 22,688 - 19,800 42,488
At 31 January 2022 24,139 7,200 19,800 51,139
DEPRECIATION
At 1 February 2021 381 1,515 - 1,896
Charge for year 6,035 1,440 4,950 12,425
At 31 January 2022 6,416 2,955 4,950 14,321
NET BOOK VALUE
At 31 January 2022 17,723 4,245 14,850 36,818
At 31 January 2021 1,070 5,685 - 6,755

There were no unfulfilled conditions or other contingencies attached to these grants/contracts. The charity has not directly benefited from any other forms of government assistance other than the Bounceback loan as described in note 14.

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BEST - BE A BETTER YOU

Notes to the Financial Statements - continued for the Year Ended 31 January 2022

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
VAT
Prepayments and accrued income
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 17)
Trade creditors
Trustee loan account
Accrued expenses
16.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 17)
17.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank loans
Amounts falling between one and two years:
Bank loans - 1-2 years
Amounts falling due between two and five years:
Bank loans - 2-5 years
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans more 5 yr by instal
2022
£
19,910
3,022
1,060
23,992
2022
£
7,081
17,150
-
1,160
25,391
2022
£
27,919
2022
£
7,081
7,260
20,659
-
2021
£
216
1,580
1,160
2,956
2021
£
584
4,665
71,424
1,000
77,673
2021
£
34,416
2021
£
584
7,095
22,381
4,940

The loan is supported by the Bounce Back Loan Scheme (BBLS). The Bank have received a guarantee from the UK Government under BBLS. The charity is responsible for the repayment of the loan. The interest rate is 2.5% per year.

18. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1.2.21 in funds 31.1.22
£ £ £
Unrestricted funds
General fund (67,711) 75,600 7,889
TOTAL FUNDS (67,711) 75,600 7,889

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BEST - BE A BETTER YOU

Notes to the Financial Statements - continued for the Year Ended 31 January 2022

18. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 254,535 (178,935) 75,600
Restricted funds
Holiday progammes 10,392 (10,392) -
TOTAL FUNDS 264,927 (189,327) 75,600
Comparatives for movement in funds
Net
movement At
in funds 31.1.21
£ £
Unrestricted funds
General fund (67,711) (67,711)
TOTAL FUNDS (67,711) (67,711)
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 17,235 (84,946) (67,711)
TOTAL FUNDS 17,235 (84,946) (67,711)

Holiday programme - grants received to run the holiday programme

19. RELATED PARTY DISCLOSURES

Total donations from trustees were £115,614.

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