Registered charity number: 1200464 Herts Schools Outreach (UK) Report of the trustees, and unaudited financial statements for the period 22 September 2022 to 31 August 2023 Coulman Scott LLP 20-22 Wenlock Road, London, N1 7GU Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 |Contents
Report of the Trustees
Independent Examiner’s Report
Statement of Financial Activities
Balance Sheet
Notes to the accounts
Detailed Statement of financial Activities|Page
2-6
7-8
9
10
11-18
19| |---|---| 1 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## Report of the Trustees ## For the period ended 31 August 2023 ## Herts Schools Outreach (UK) The trustees present their report with the financial statements of the charity for the period from the 22 September 2022 to 31 August 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) `Accounting and Reporting by Charities’ effective from January 2015. ## Reference and administrative details Registered Charity number: 1200464 Principal address: 20-22 Wenlock Road London N1 7GU Trustees: Lysa Hardy (Chair) Appointed 21 October 2022 Samantha Ndebele Appointed 13 October 2022 Sandra Lawman Appointed 06 October 2022 Lee Keogh Appointed 23 September 2022 Alex Murray Appointed 13 July 2022 Mike Segall Appointed 13 July 2022 Benjamin Frank With (Chair) Resigned 22 September 2022 Ben Bonfield Resigned 22 September 2022 Independent Examiner: Shelley Coulman FMAAT FCCA Coulman Scott LLP 20-22 Wenlock Road London N1 7GU 2 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## Report of the Trustees (continued) For the period ended 31 August 2023 Herts Schools Outreach (UK) ## Structure, Governance and Management The charity is controlled by its governing document, constitution, and constitutes an incorporated charity. The trustees are elected on a three-year term by a resolution passed at a properly convened meeting of the charity trustees. Herts Schools Outreach (UK) is administered and managed by the members of the leadership team which in addition to the officers and trustees includes advisers from relevant interested organisations in the community. The Charity converted from a CIO from the 22 September 2022. ## Objectives and activities The objective of Herts Schools Outreach (UK) is to advance in life and relieve the needs of children and young people between the ages of 5-19 who are experiencing mental health issues. Special educational needs/behavioural difficulties through the provision of mental health support, and additional essential programmes/activities provided in the interests of social welfare, designed to improve the conditions of life for those who need support. HSO has been successfully supporting the mental health of children and young people since 2019 converting to a CIO on the 22[nd] September 2022, this conversion has allowed the charity to look at other ways to strengthen the support that is needed to carry out this increasingly important service, early intervention for our children and young people can influence who they ultimately become. HSO has continued to surpass all expectations, with the team continuing to go above and beyond in supporting the users of our services, maintaining access and support at this time of huge uncertainty and disruption. An indication of the value and success of those efforts is shown in the table. 3 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## Report of the Trustees (continued) ## For the period ended 31 August 2023 ## Herts Schools Outreach (UK) |Year|Total of Children and Young People
supported (not including number of
families)| |---|---| |2019|207| |2020|589 (up 184.5%)| |2021|851 (up 44.4%)| |2022|1272 (up 49.5%)| |2023|2113 (up 66.1%)| This is an increase of circa 66% over the last year, at a time when Children and Young People (CYP) have been facing the fall out of the recent global pandemic. Supporting CYP within their home and school environments have been pivotal in decreasing the amount of young people reaching crisis across Southwest Hertfordshire As mentioned, this increase in service need was heightened by the pandemic and the national response, with the severity and depth of its impact only becoming clearer as the pandemic unfolded. Whilst society looks to move on from Covid-19 we can expect the negative impact on mental health to continue for some time. In addition, we will also see an adverse impact from the growing concerns over the cost-of-living pressures which we know can make mental health problems more severe and long-lasting. We recognise that this sets out a challenging picture in terms of future demand. As an organisation we have responded to previous challenges positively and, whilst there is always more, we can do, our experience and strong track record demonstrated means that we go forward confident that we will continue to support the mental health of our Children and Young People. There are also several other key developments which can help us build further and faster over the next period. Firstly, over the last years we have seen increased funding for mental health to support core services and to make the transition to new ways of working. Whilst there are genuine concerns over the level of future funding that is required, we must strive to secure what has 4 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## Report of the Trustees (continued) For the period ended 31 August 2023 Herts Schools Outreach (UK) been made available and demonstrate our agility and innovation in improving access and ongoing support. The response to the increased demand and acuity referred to above is to do things differently and HSO can show how it can play a key part in this transformation. Secondly, although there is greater awareness of mental health and the recognition that it is ‘easier’ to talk about mental health now than it was in the past, Early Intention is a notion that we are working hard to be recognised. This is reflected in the number of organisations and schools that have approached us in the last year to work with them in supporting their staff and pupil wellbeing. We will continue to build on this, looking to extend our links into the workplace, to colleges, schools, and other organisations to ensure Children and Young people feel able to access support and advice when it is needed. We are speaking with MP’s and other parliamentary members to establish this further and gain the recognition of government authorities to enable change. We are also working hard to grow and extend our volunteer base and have several initiatives that will provide us with capacity, skills, and experience to supplement and enhance our direct workforce. We have created a new role of ambassadors and have recently made our first appointment. This role is for those who want to make a formal commitment to HSO by utilising their exceptional skills and experience but don’t have the time to commit to being a trustee. We are also working to create a specific volunteer team focussed on fundraising, supporting our fundraising strategy in the planning, and undertaking of our exciting program of events. Finally in terms of how we are building for the future we have; we are constantly evolving our strategic plan to meet the needs of our Children and Young People and we are now taking forward its implementation. There is more detail provided on this, where you will see it is an ambitious plan which builds upon our successes and seeks to address current issues and the future needs. It fully recognises the challenges we will face and has a large focus on building our capacity and resilience to focus on the priorities identified of: 5 | P a g e 15(hwIsO￿rEIcknIVXj Hnrt6 ￿tfear￿ IMI tskn r0WWéÈ KKtyMthlrh to conti￿& fo traap ty) nDr thq llndt ar4JFwr. Otst '/,,P3 Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## Independent Examiners report to the trustees of Herts Schools Outreach (UK) I report on the accounts for the period ended 31 August 2023 set out on pages 9-19. ## Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this period (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. ## It is my responsibility to: - examine the accounts under Section 145 of the 2011 Act - 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 - to state whether particular matters have come to my attention. ## Basis of the independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity 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 you as 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 statements below. ## Independent examiner's statement The charity’s gross income exceeded £25,000 and I am qualified to undertake the examination by being a qualified member of the Association of Certified Chartered Accountant (ACCA). I have completed my examination. I confirm that no matter has come to my attention in connection with the examination (other than that disclosed below *) 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 7 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## Independent Examiners report to the trustees of Herts Schools Outreach (UK) ## (Continued) - 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 material 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. The trustees are provided with details of control weakness’ to support them in continuous improvements. Shelley Coulman FCCA FMAAT Coulman Scott LLP 20-22 Wenlock Road London N1 7GU > Date: 27 November 2023 8 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## Statement of financial Activities ## For the period ended 31 August 2023 ||2023
Unrestricted
Funds
Restricted
Funds
Total
Funds
Notes
£
£
£
Incoming resources
Incoming resources
Funding
3
33,373
33,373
Activities for generating funds
3
93,228
15,600
108,828
Donations & fundraising
3
776
776| |---|---| ||Total Incoming resources
127,377
15,600
142,977
Resources expended
Costs of generating funds
Fundraising trading: costs of goods
sold and other costs
5
146,006
15,600
161,606| ||Net Incoming / (Outcoming) resources
(18,629)
-
(18,629)
Reconciliation of funds
Total funds brought forward
13
-
-
-| ||Irrecoverable losses on conversion
13
(9,765)
-
(9,765)| ||Transfer between funds
13
-
-
-| ||Total funds carried forward
(28,394)
-
(28,394)| 9 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## Statement of Financial Position ## As at 31 August 2023 ||2023
Unrestricted
Funds
Restricted
Funds
Total
Funds
Notes
£
£
£
Fixed Assets
Tangible Fixed Assets
8
5,965
-
5,965
Current Assets
Trade Debtors
9
65,640
-
65,640
Other Debtors
1,392
-
1,392
Cash at bank and in hand
11
2,231
-
2,231| |---|---| ||Total current assets
69,263
-
69,263
Current Liabilities
Creditors amounts due within one year
10
62,247
-
62,247| ||Total current assets less current
liabilities
7,016
-
7,016| ||Creditors amounts due more than one
year
41,375
-
41,375| ||Net liabilities
28,394
-
28,394| ||Funds
Unrestricted funds
12
28,394
28,394
Restricted funds
12
-
-| ||Total funds
28,394
-
28,394| 10 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## Notes to the financial statements ## For the period ended 31 August 2023 ## 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. They have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities, Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS102. ## 1.2 Going Concern The trustees deem the charity to be a going concern for the next twelve months and will continue to monitor this. ## 2 Accounting Policies ## 2.1 Recognition of income All income is included within the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Grants and donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Trading income is recognised at point of sale for both donated and purchased goods. The charity had the use of a building in which they were not charged rent this treated as donation of services and facilities and are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA, the use of this stopped during the year. 11 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## Accounting Policies (continued) ## 2.2 Expenditure and liabilities 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. 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. ## 2.3 Intangible assets Amortisation is provided at the following annual rate in order to write off the asset over its estimated useful life. Intangible Assets 20% on cost ## 2.4 Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Office Equipment & IT 33.33% on cost ## 2.5 Taxation The charity is exempt from tax on its charitable activities. ## 2.6 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 restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purpose. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 12 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## Accounting Policies (continued) ## 2.7 Reserves Policy Herts School Outreach (UK) aim to build up reserves of a term so that the charity are able to ensure continued uninterrupted support for the children and young people should the charity fail. ## 3 Analysis of Income ||Unrestricted
funds
Restricted
income
funds
£
£
Donations and legacies
Donations and fundraising
776
-
Funding
93,228
-
Donated facilities and services
-
15,600|2023| |---|---|---| |||Total
Funds
£
776
93,228
15,600| ||Total
94,004
15,600
Other trading activities
Trading Income
33,373
-|109,604
33,373| ||Total Income
142,977
15,600|142,977| ## 4 Donated goods, facilities and services |4 Donated goods, facilities and services|| |---|---| |Use of property Rent|2023| ||£
15,600| |Total|15,600| 13 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 The charity was offered office space of which no rent was charged. This is being treated as a gift in kind. The agreement ended during this financial period. Donations of services and facilities and are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Donations by way of unpaid volunteers are not recognised in the accounts. ## 5 Analysis of expenditure ||Unrestricted
funds
Restricted
funds
2023
Expenditure on raising funds
£
£
£
Support Costs
146,006
15,600
161,606| |---|---| ||Total
146,006
15,600
161,606| ## 6 Details of items of expenditure ||Fees for the examination of the accounts
Independent Examiner’s Fee|2023| |---|---|---| |||£| |||950| |||| ## 7 Paid employees ## 7.1 Staff costs |7.1
Staff costs|| |---|---| |Salaries and wages|2023| ||£
119,195| |Total staff costs|119,195| No employees received emoluments in excess of £60,000. 14 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## 7.2 Average headcount in the period The average number of employees during the period was as follows 2023 Support staff 6 ## 7.3 Ex gratia payments to employees and others There were no termination payments were made during the period (2022: £Nil). ## 8 Intangible assets ||Website
£
Cost| |---|---| ||Additions
6,000
Disposals
-| ||At 31 August 2023
6,000| ||Amortisation| ||Depreciation charge for the period
500
Depreciation eliminated on disposal
-| ||At 31 August 2023
500| ||Net book value| ||At 31 August 2023
5,500| 15 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## 9 Tangible fixed assets ||Office &
IT
£
Cost| |---|---| ||Additions
2,391
Disposals
-| ||At 31 August 2023
2,391| ||Depreciation| ||Depreciation charge for the period
1,926
Depreciation eliminated on disposal
-| ||At 31 August 2023
1,926| ||Net book value| ||At 31 August 2023
465| ## 10 Debtors and prepayments |10 Debtors and prepayments|| |---|---| |Trade Debtors
Other Debtors|2023| ||65,640
1,392| |Total Debtors|67,032| ## 11 Creditors and accruals due less than 1 year |Trade Creditors
Accruals & Deferred Income
Taxation
Other Creditors
Loan due in less than 1 year|2023| |---|---| ||2,231
31,140
1,417
836
26,623| |Total creditors|62,247| 16 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## 12 Cash at bank and in hand |12 Cash at bank and in hand|| |---|---| |Cash at bank and in hand unrestricted|2023| ||2,231| |Total cash at bank and in hand|2,231| ## 13 Movement in funds ||Net movement in
funds
At 31.03.23
£
£
Unrestricted funds
9,765
9,765
Irrecoverable losses on CIO Conversion
General fund
18,629
18,629| |---|---| ||28,394
28,394| Net movement in funds, included in the above are as follows: ||Incoming resources|Resources|Movement in funds| |---|---|---|---| |||expended|| ||£|£|£| |Unrestricted funds|127,377|(146,006)|(18,629)| |Restricted funds|15,600|(15,600)|(-)| ||142,977|(161,606)|(18,629)| Donated goods, facilities and services (see note 4) totally £15,600 have been included within restricted funds. Funding was received of £93,228 of which expenditure has been occurred to fulfil the purpose and all are deemed unrestricted funds.. ## Transactions with trustees and related parties ## 13.1 Trustees’ renumeration and benefits There were no trustees' remuneration or other benefits for the period ended 31 August 2023. 17 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 ## 13.2 Trustees' expenses There were £60 trustees' expenses paid for the period ended 31 August 2023. These were paid in relation to travel costs incurred by trustees for Herts School Outreach (UK). ## 13.3 Transactions with related parties There has been no related party transaction in the reporting period 18 | P a g e Herts Schools Outreach (UK) Unaudited Financial Statements Period Ended 31 August 2023 Detailed statement of financial activities for the period ended 31 March 2023 ||Incoming resources
Voluntary income
Funding
Donations & Fundraising
Rents and Rates in kind (SBC)|2023| |---|---|---| |||£
93,228
776
15,600| ||Activities for generating finds
Private Sales|33,373| ||Total incoming resources
Resources expended Support Costs
Direct Cost & Resources
Wages
Staff Costs
Marketing
Rent
Travelling & Subsistence
Entertainment
Printing, Postage and stationery
Telephone
Computer & Software
Accountancy
Consultancy and professional fees
Business Insurance
Bank Charges and interest
Depreciation
Amortisation
Subscriptions
Training|142,977
2,778
119,195
777
3,101
15,750
440
899
75
1,123
2,094
4,512
1,685
640
5,890
797
500
708
642| ||Total resources expended|161,606| ||Net income/(expenditure)|18,629| 19 | P a g e