DocuSign Envelope ID: D74631CB-31F6-49D7-8FE1-6EA05F3A20D8DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Memories Are Golden** ## **Governing Document: Foundation’ Model Constitution** ## **Charity Number: 1195018** ## **TRUSTEES’ REPORT FOR THE YEAR ENDED 30[th] JUNE 2022** ## **Structure, Governance and Management** ## **Governing Document Charity Description** To promote social inclusion for public benefit for those affected by dementia and at risk of social isolation in Haverhill and the surrounding area through the provision of a community hub that provides facilities in the interest of social welfare ## **Recruitment and Appointment of Trustees** The trustees Damian Howard, Tracy Faulkner and Jade Donno held office throughout the year. The charity aims to recruit trustees with a wide range of business and sector experience which will benefit the charity in the next year, Over the next twelve months the charity will be actively seeking a new trustee ## **Trustee Induction and Training** We have just completed Memories are Golden first year and have employed the services of Castleview Charitable Services to ensure we are fully compliant with our charitable responsibilities. We have also all considered and referred to the Charity Commission guidance notes CC3 “The Essential Trustee”. Any future trustees will be provided with: - The charities governing document - The latest accounts of the charity - Details of Charity Commission guidance notes CC3 - “The Essential Trustees” - Access to all past board minutes and any relevant policies and procedures ## **Organisational Structure** Memories Are Golden has a strong structure to help support its attendees. To provide the day to day needs, we sub-contract to a local regulated and registered care provider to ensure that all attendees are supported by trained and qualified staff. We have a pool of additional team members that are volunteers, that we can call upon as and when required. Trustees meet monthly and are responsible for the governance of the charity. We have under appointment a Charity manager who is responsible for the day to day running of the charity. The charity manager attends all meetings and provides connection between the trustees and attendees and the community. ## **Risk Review** The trustees have conducted a review of the risks to which the charity is exposed, and systems have been established to mitigate those risks. DocuSign Envelope ID: D74631CB-31F6-49D7-8FE1-6EA05F3A20D8DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F We wish to highlight a major risk exists. The location of our existing hub has been compromised and at this moment in time will not be available post 2023. All trustees and managers are aware of this threat and are working hard to find alternative premises. ## **Objectives and activities** ## **Mission Statement** Memories Are Golden was set up in 2021 to provide a safe space and environment for individuals living with dementia and at risk of social isolation. The Charity provides a hub to promote care, support, social engagement, and entertainment for all attendees. ## **Primary Objectives** - To provide a safe space for those individuals living with dementia and at risk of social isolation. - To provide support for unpaid family carers of attendees. - To provide a community for attendees - To provide person-centered activities as well as entertainment, outings, and events to improve their quality of life. - To provide attendees with a hot nutritional meal when attending. **Memories Are Golden aims to promote public benefit by tackling the issues outlined below:** - Reduce loneliness and isolation in our community. - Provide appropriate care for those in need. - Improve quality of life for individuals living with dementia. - Give support to families caring for their loved ones. ## **Achievements and Performance** ## **Introduction to the year** Over the last year Memories Are Golden has delivered an extremely valuable service to those living with dementia and individuals at risk of social isolation. Initially the hub was open three days a week, due to demand this quickly progress to four days a week. Memories Are Golden is open 9:30am – 2:00pm Monday to Thursday. Memories Are Golden also arrange outings and events for the service users. Within this year we have provided trips to the beach, theatre, and tea rooms. These outings improve quality of life and reduce the risk of social isolation for our service users. Memories are Golden has also provided a wide range of activities that have been set according to the attendee’s abilities and interest which include baking, games, puzzles, crafts, bingo, darts, bowling, snooker and more. During the year Memories Are Golden ensured that any special holidays and/or birthdays were celebrated. These included a Christmas celebration and a mini street party for the Queens jubilee and a balloon release which resulted in our balloon landing in Belgium Memories are Golden have also raised funds this year to enable us to purchase Sensory tables, promote events and activities within the local community. DocuSign Envelope ID: D74631CB-31F6-49D7-8FE1-6EA05F3A20D8DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F Memories are Golden have also conducted a marketing strategy this year to produce its own website and brochures to raise our local profile and to highlight benefit and services of the hub. Having a safe space for those in need has also allowed families and caregivers to have some rest and support. A community for both the attendees and their family carers has been developed over the past year and we hope for this to continue to grow. ## **Plans for the Future** ## **Friday Vibes** On a Friday Memories Are Golden will be providing a social morning 09:30-12:00 allowing further respite to family carers. The objective is to provide an opportunity for attendee’s families to meet additional support services from organisations who will deliver talks and workshops providing information, advice, and guidance. MAG has received funding to pilot this free of charge until June 2023. ## **New Premises** Memories Are Golden are actively seeking funding for new premises that will continue to meet the requirements of the service users with the objective of growing larger and providing additional facilities and efficiencies. ## **Outings** Memories Are Golden continue to build on the success of this year’s outings provide outings, we plan to expand on the popular trips and are constantly viewing additional options. ## **Hub events and activities** Memories are Golden will continue to provide events and activities. Special events will be celebrated, and these will include the Kings Coronation in June 2023. ## **Financial Review** ## **Overview** As of the 30[th ] June 2022 Memories Are Golden’s income amounted to £152,371. After incurring costs of £111,699 the net credit balance for the year amounted to £40,672. The trustees consider the year-end financial position to be satisfactory. ## **Principal Funding Sources** The principal funding sources for the charity are grants to enable it to meet its charitable aims. During the year, these grants were received predominantly from The Simpson Fund, Simpson Fund, Pargiter Trust Fund, Community Chest, Community Support Grant, and Havebury Community ## **Reserves Policy** DocuSign Envelope ID: D74631CB-31F6-49D7-8FE1-6EA05F3A20D8DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F The charity is actively seeking funding for its ongoing work for the coming year. The main expenditure incurred by the charity is in relation to wages and subcontractors The objective of the Trustees is to build a reserve to cover 3-6 months running costs. This amounts to £30,000 as a minimum. Free reserves on 30[th] June 2022 amount to £31,230 Restricted funds are held in accordance with the terms of use for each grant and project. ## **Independent Examiner** Paradox Business Consultancy Limited have been appointed as independent examiner. ## **Signed by** Damian Howard Tracy Faulkner Chair Treasurer Sectary Jade Donno DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F **Charity Number: 1195018** ## **Memories Are Golden** ## **Financial Statements** **For The Year Ended 30 June 2022** **Memories Are Golden Unity Schools Partnership Park Road HAVERHILL Suffolk CB9 7YD** DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F |**Memories are Golden**|**Memories are Golden**|**Memories are Golden**|Charity No|**1195018**|| |---|---|---|---|---|---| |Annual accounts for the period|||||| |Period start date|**01/07/2021**|**To**|Period end date|**30/06/2022**|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own
use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||31,024|-|-|31,024|-| ||81,989|39,358|-|121,347|-| ||-|-|-|-|-| ||-|-||-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||113,013|39,358|-|152,371|-| ||||||| ||348|-|-|348|-| ||74,858|28,648|-|103,506|-| ||-|-|-|-|-| ||6,577|1,268|-|7,845|-| ||81,783|29,916|-|111,699|-| ||||||| ||31,230|9,442|-|40,672|-| ||-|-|-|-|-| ||31,230|9,442|-|40,672|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||31,230|9,442|-|40,672|-| ||||||| ||-|-|-|-|-| ||31,230|9,442|-|40,672|-| DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of
all the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10

B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04| |---|---|---|---|---|---|---| |||-|2,875|-|2,875|-| |||127|4,429|-|4,556|-| |||-|-|-|-|-| |||-|-|-|-|-| |||127|7,304|-|7,431|-| |||||||| |||-|-|-|-|-| |||7,394|-|-|7,394|-| |||-|-|-|-|-| |||31,598|5,904|-|37,502|-| |||38,992|5,904|-|44,896|-| |||||||| |||7,889|3,766|-|11,655|-| |||||||| |||31,103|2,138|-|33,241|-| |||||||| |||31,230|9,442|**-**|40,672|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||31,230|9,442|-|40,672|-| |||||||| |||-||-|-|-| ||||9,442||9,442|-| |||31,230||-|31,230|-| ||||||-|| |||31,230|9,442|-|40,672|-| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||Tracy J Faulkner||24-Jan-2023
| |||||Tracy J Faulkner||24-Jan-202
| |||||||| DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## **1.1 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 accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* P preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ✓ * -Tick as appropriate ## **1.2 Going concern** An explanation as to those factors that support _**The accounts have been completed on the going concern**_ the conclusion that the charity is a going _**basis as the charity has sufficient funds to meet its current**_ concern; _**and future obligations.**_ Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. _**Not Applicable**_ _**Not Applicable**_ ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. |Yes*
No*|✓|* -Tick as appropriate| |---|---|---| ||✓|| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* ✓ * -Tick as appropriate No* ✓ ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* ✓ * -Tick as appropriate No* ✓ DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** |**Recognition of income**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
**Support costs**
The charity has incurred expenditure on support costs.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
**Donated goods**
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor
or the terms of the appeal have specified otherwise.
• the monetary value can be measured with sufficient reliability.
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
These 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|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **2.3 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. Support costs have been allocated between governance costs and other support. **Governance and support** Governance costs comprise all costs involving public accountability of the charity and its **costs** 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. Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance** service or output to be provided, such grants are only recognised in the SoFA once the **conditions** recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts. The charity has creditors which are measured at settlement amounts less any trade **Creditors** discounts A liability is measured on recognition at its historical cost and then subsequently **Provisions for liabilities** measured at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per **Basic financial** paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 **instruments** to 11.19, FRS102 SORP. |Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **2.4 ASSETS** |**£150**
**Intangible fixed assets**
**Heritage assets**
They are valued at fair value except where they qualify as basic financial instruments.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
**Tangible fixed assets for**
**use by charity**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note addtional notes.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in addtional
notes
They are valued at cost.|**£150**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section C Notes to the accounts (cont)** **Note 4 Analysis of receipts of government grants** |**Suffolk County Council**
**Other**|**This year**
**£**
**Description**|**This year**
**£**
**Description**| |---|---|---| ||Throught the year the charity received funding and grants from the
government. This included the following grants; support worker
grants, vaccine funds/grants and general use grants.|23,404| ||Not applicable|-| ||**Total**|23,404| DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** |**Note 10 Details of certain items of expenditure**
**10.1 Fees for examination of the accounts**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| ||600|-| ||-|-| ||-|-| ||-|-| DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** ## **11.1 Staff Costs** |**11.1 Staff Costs**|| |---|---| |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**| ||8,797| ||416| ||130| ||-| ||9,344| **This year:** **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** Throughout the year the charity incurred sub-contracted labour costs from Haverhill Community Care Limited totalling £74,009. **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** **TRUE** |**Band**|**Number of employees**| |---|---| ||**Thisyear**| |**£60,000 to £69,999**|-| |**£70,000 to £79,999**|-| |**£80,000 to £89,999**|-| |**£90,000 to £99,999**|-| |**£100,000 to £109,999**|-| ||| DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** **This year £** 130 **Due to the immaterial amount of pension costs incurred by the charity non of these costs have been allocated to restricted funds.** DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section C Notes to the accounts (cont)** **Note 14 Tangible fixed assets** **14.1 Cost or valuation** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
**Basis**
**Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|5,818|5,818| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|5,818|5,818| ||||||| ||N/A|N/A|N/A|RB|RB| ||
N/A|N/A|N/A|25%|25%| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|1,262|1,262| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|1,262|1,262| ||||||| ||-|-|-|-|-| ||-|-|-|4,556|4,556| DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section C Notes to the accounts (cont)** ## **Note 15 Intangible assets** ## **15.1 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|2,924|2,924| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|2,924|2,924| ## **15.2 Amortisation and impairments** |**Basis**
**Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the beginning
of the year
Net book value at the end of the
year
**15.3 Net book value**|N/A|N/A|N/A|RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||
N/A|N/A|N/A|20%|| ||- - - -
- - - -
- - 49 49
- - - -
- - - -
- - 49 49
- - - -
- - 2,875 2,875||||| ||-|-|-|-|| ||-|-|2,875|2,875|| **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_ _**20% reducing balance has been used as the asset is likely to always retain a value.**_ DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## **19.1 Analysis of debtors** **Trade debtors Prepayments and accrued income Other debtors Total** **This year £** 7,394.00 - - 7,394.00 DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## **20.1 Analysis of creditors** **Accruals for grants payable Bank loans and overdrafts** **Trade creditors** **Payments received on account for contracts or performance-related grants** **Accruals and deferred income** **Taxation and social security** **Other creditors** |**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||120|-|-|-| ||-|-|-|-| ||11,088|-|-|-| ||447|-|-|-| ||-|-|-|-| ||11,655|-|-|-| DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||37,502|-| ||-|-| ||37,502|-| DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F **Section C Notes to the accounts (cont)** **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts.** During the year the charity received funding from Suffolk Community Foundation through the David & Jill Simpson Fund, Pargiter Trust Fund and Community Support Fund. All of these funds were restricted and not included within the general funds. These accounts have been completed using the Charity Commisson's template, all of the applicable sections and notes have been completed. None applicable sections/notes have not been included within the accounts to allow easier reading. DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report Report to the trustees/** Memories Are Golden **members of On accounts for the year** 30 June 2022 **Charity no 1195018 ended (if any) Set out on pages** 1 to 17 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/06/2022. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did 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 accounts to be reached. **Date:** 17/01/2023 **Signed: Name:** Hannah Tilson of Paradox Business Consultancy Limited **Relevant professional** Fellow of the Institute of Chartered Accountants in England and Wales **qualification(s) or body (if any): Address:** Rubine House, Manor Road, Haverhill, Suffolk, CB9 0EP 1 **Oct 2018** **IER** DocuSign Envelope ID: 5197CDAE-3774-4BCA-B72F-C0A5850BD07F ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2 **Oct 2018** **IER**