AMETHYST RESOURCE CENTRE FOR
ALCOHOL AND DRUG EDUCATION
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST DECEMBER 2020
Charity No. 235564
AMETHYST RESOURCE CENTRE FOR ALCOHOL AND DRUG EDUCATION
CONTENTS
| Page | |
|---|---|
| Trust Information | 1 |
| Report of the Trustees | 2 - 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 12 |
AMETHYST RESOURCE CENTRE FOR ALCOHOL AND DRUG EDUCATION
TRUST INFORMATION
| Trustees | J Simmons (Chairman) |
|---|---|
| M Perry | |
| J Woods | |
| Charity number | 235564 |
| Registered Office | 11 Glebe Road |
| Reading | |
| Berkshire | |
| RG2 7AG | |
| Independent Examiner | Jonathan Mills CA ACCA |
| Black & White CCA | |
| 2-3 Stable Court | |
| Herriard Park | |
| Hants | |
| RG25 2PL | |
| Bankers | Yorkshire Bank |
| 154-158 Kensington High Street | |
| London | |
| W8 7RL |
Page 1
AMETHYST RESOURCE CENTRE FOR ALCOHOL AND DRUG EDUCATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED
31ST DECEMBER 2020
The trustees have pleasure in presenting their report, together with the financial statements, for the year ended 31st December 2020.
Governing Document
The charity is governed by a trust deed as dated 26th January 2004 and registered with the Charity Commission under charity number 235564.
Organisational Structure
Amethyst Resource Centre for Alcohol and Drug Education is also known by the name ARCADE and is administered by a board of unpaid trustees, who employ an Executive Director, Mr K Woods, who controls the work on a day-to-day basis.
Trustees
Trustees must be in agreement with the aims and objectives of the constitution of the charity and are recruited through word of mouth, education opportunities and mailing. Trustees are normally appointed to 3 year terms at the Annual meeting. They are provided with an induction pack and an initial briefing from the Chairman or Executive Director.
Risk Management
The trustees have assessed the major risks to which the charity is exposed, in particular those relating to specific operational areas, investments and finances. The trustees monitor reserve levels, ensure controls exist over key financial systems and review business risks, thereby mitigating those risks through these procedures.
Charitable Objectives
The objects of the charity are: The encouragement of the total abstainence from alcoholic drink and other drugs; clean, healthy temperate living and Christian citizenship by the following means:
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a) The arrangement of educational meetings and events.
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b) Educational lectures, demonstrations and other activities in child, youth and adult meetings. c) The organisation and/or support of branches of Hope UK and similar educational and charitable organisations
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d) The organisation and/or support of groups dealing with alcohol and other drug related problems. e) The sale and distribution of educational literature. f) The organisation of occasional school events and conferences. g) The Centre may also carry out other related works which the Annual General Meeting may from time to time decide, provided it does not prejudice or affect the charitable status or the objects of the Centre.
Public Benefit
In setting its plans and priorities for areas of work, the trustees have had regard to the guidance from the charity commission on public statement of benefit.
Page 2
AMETHYST RESOURCE CENTRE FOR ALCOHOL AND DRUG EDUCATION
REPORT OF THE TRUSTEES (continued)
FOR THE YEAR ENDED
31ST DECEMBER 2020
Trustees' Responsibilities in Relation to the Financial Statements
of the affairs for the charity and of the surplus or deficit of the charity for that period.
In preparing those financial statements the trustees are required to:
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(i) Select suitable accounting policies and then apply them consistently;
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(ii) Make judgements and estimates that are reasonable and prudent;
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(iii) Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy any time the financial position of the charity and to enable the trustees to ensure that the financial statements comply with applicable law including the Statement of Recommended Practice for charities SORP (FRS102) effective from 1 January 2019 in preparing the annual report and financial statements of the charity.
The trustees are responsible for safeguarding the assets of the charity and for their proper allocation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
FINANCIAL REVIEW
Financial activities and results
A summary of the year's results can be found on page 5. There is Net Outgoing Resources for the year of £613.
Reserves policy
At the balance sheet date the charity held unrestricted funds totalling £138,133 (of which £119,142 is invested in the building and other fixed assets of the charity) which are retained to provide the necessary cash to enable the charity to carry out its current objectives. The trustees' policy is to hold between 12 and 36 months expenditure. This range of funds is sufficient for working capital purposes and at the balance sheet date free funds held represented 29 months worth of expenditure. The trustees will review the level of reserves and the policy on an annual basis.
Coronavirus response
The trustees acted quickly on the onset of the coronavirus, to not only ensure they could continue to meet the needs of those they serve, but also ensure they were financially responsible.
Coronavirus Job Retention Scheme
During the period £16,416 was claimed under the Coronavirus Job Retention Scheme. The rules of this scheme were consistently applied through-out and no over-claim was made. No other Coronavirus Support Schemes were claimed during this period.
Approved by the Board of Trustees and signed on its behalf by
………………………………………….
James Simmons - Chair
Page 3
ARCADE 2020
As we have moved into 2020 and started our schools program Coronavirus hit, followed by lockdown this meant that we have had to review the way we work and how we can deliver projects into schools effectively and safely. The virus has also affected how we use our building.
We began to look at looking for new innovative ways of working with the schools and young people. Using VR Headset and software we are considering delivering some of our projects as Virtual experience. We also looked at providing online access to Take Control our year 7 project
We continue to work toward a position where education and prevention become the starting point of Early Intervention rather than Early Intervention beginning to happen once there is a problem.
Dame Carol Black recently issued part two of her Review of Drugs, titled ‘Prevention, Treatment and Recovery’. In it, she says ‘Preventing drug misuse is more cost-effective and socially desirable than dealing with the consequences of misuse’. She continues ‘As no one can become addicted to drugs without using them regularly, society benefits enormously when people can be persuaded not to use drugs in the first place (primary prevention) or to stop occasional drug use before it becomes a problem (early intervention).’
She reminds schools that they should ‘seize the major prevention opportunity presented by the statutory guidance for Relationships, Sex and Health Education (RSHE)’ which ‘sets out requirements in relation to teaching about tobacco, alcohol, prescription drugs and illicit drugs’.
Dame Carol also recommends that there should be ‘investment in age-appropriate evidencebased services and support [for] all young people to build resilience and avoid substance misuse’. If you are reading this thinking you don’t work in a school and that this isn’t relevant to you, she goes on to point out that ‘evidence shows that the same factors that increase childhood risk for drug use also increased risk of alcohol and tobacco use, poor academic performance, mental health problems, and harm to self and others. These problems cause immediate and long-term harm to individuals and wider society. Risk factors include chaotic, unrewarding environments, unremitting stress, social exclusion, and individual risk factors such as having difficulty managing emotions, coping with challenges, and exercising behavioural self-control. Prevention programmes which target these core risk factors in schools, in the community and in the family, can reduce drug use as well as many other problems that blight the lives of young people.’ Clearly these are issues often addressed through youth work or work with families and the wider community. We all have a part to play in helping prevent drug-related harms.’
Our long-term relationship with Finland and colleagues from Finland YMCA continued to develop with cooperation in the development of the use of 360’cameras and VR headsets. We have also been asked to look at one of their new projects.
We continue to look for organisations that we can partner with to deliver and to equip young people with the life skills that they need to navigate their way through and around this changed environment. We are grateful for the relationship we have with Hope UK and along with them share the concern that young people will be more at risk from ‘county lines’ gangs, during lockdown. Our work remains vital, if we are to help young people navigate their way through the many challenges they are currently facing.
Page 4
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the Charity Name trustees/ Amethyst Resource Centre For Alcohol and Drug Education members of On accounts 31[st] December 2020 Charity no (if any) 235564 for the year ended Set out on 1 pages I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2020. Responsibilit As the charity's trustees, you are responsible for the preparation of the accounts in accordance with ies and basis the requirements of the Charities Act 2011 (“the Act”). of report 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.
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Independen I have completed my examination. I confirm that no material matters have come to my attention in t connection with the examination (other than that disclosed below *) which gives me cause to
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examiner's believe that in, any material respect: statement 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.
Signed: Date: 28/10/2021 Name: Mr Jonathan David Mills BSc(Hons) CA ACCA Relevant CA (ICAS) and ACCA professional qualification( s) or body (if any): Address: Black & White Accounting Limited – 2-3 Stable Court, Herriard Park, Hampshire, RG25 2PL.
Section B Disclosure
Give here brief details of N/A any items that the examiner wishes to disclose .
Page 5
AMETHYST RESOURCE CENTRE FOR ALCOHOL AND DRUG EDUCATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED
31ST DECEMBER 2020
| Notes Voluntary income Subscriptions, donations and affiliation fees 2 Investment income Rental income Interest received Other income Government Grants Total incoming resources RESOURCES EXPENDED Costs of generating funds Charitable activities 3 Governance and support costs 4 Total resources expended Net (outgoing)/incoming resources for the year before transfers Transfer between funds Net (outgoing)/incoming resources for the year Other recognised gains and losses Gain /(loss) on sale of investments Unrealised gain /(loss) on investments Net movement in funds Fund balance brought forward Fund balance carried forward |
Unrestricted Funds 2020 325 41,332 81 16,416 58,154 0 42,198 16,569 58,767 (613) 0 (613) 0 0 (613) 141,391 140,778 |
Restricted Total Funds Funds 2020 2020 0 325 0 41,332 0 81 0 16,416 0 58,154 0 0 0 42,198 0 16,569 0 58,767 0 (613) 0 0 0 (613) 0 0 0 0 0 (613) 656,842 798,233 656,842 797,620 |
Total Funds 2019 3,426 39,872 122 0 43,419 0 41,187 18,168 59,355 (15,935) 0 (15,935) 0 0 (15,935) 814,168 798,233 |
Total Funds |
Total | |
|---|---|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.
Page 6
AMETHYST RESOURCE CENTRE FOR ALCOHOL AND DRUG EDUCATION
BALANCE SHEET
AS AT 31st December 2020
| Notes Fixed Assets Tangible Assets 6 Current Assets Debtors 7 Cash at bank and in hand Creditors: amounts falling due within one year 8 Net current assets/(liabilities) Total assets less current liabilities Net assets Funds Restricted Funds Unrestricted Funds Total funds |
2020 £ £ 764,449 764,449 2,072 33,754 35,826 (2,655) 33,171 797,620 797,620 654,197 143,423 797,620 |
2019 £ £ 761,804 761,804 0 37,507 37,507 (1,078) 36,429 798,233 798,233 656,842 141,391 798,233 |
|---|---|---|
Approval
Approved by the Board of Trustees and signed on its behalf by
…………………………………………. …………………………………………. James Simmons - Chair Date
Page 7
AMETHYST RESOURCE CENTRE FOR ALCOHOL AND DRUG EDUCATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST DECEMBER 2020
1 Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention. The accounts have been prepared in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities SORP (FRS102) effective from 1 January 2019 in preparing the annual report and financial statements of the charity.
Recognition of incoming resources
These are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, the trustees are virually certain they will receive the resources and the monetary value can be measured with sufficient certainty.
Incoming resources with related expenditure
When incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the SOFA.
Donations
Income from voluntary sources such as donations and legacies, are created when received and when the charity has unconditional entitlement to the resources.
Investment income
This is included when receivable.
Investment gains and losses
This includes any gain or loss on sale of investments and any gain or loss resulting from revaluing investments to market value at the year end.
Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Resources expended
Direct costs have been categorised into 3 main activities: generating funds, charitable activities and governance costs. Expenditure specific to one of these headings has been directly allocated to it. Office salaries and other overhead expenditure has been apportioned in proportion to the charity to pay out resources.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a time basis consistent with the use of resources calculated by reference to an estimation of use of staff time.
Governance costs
Governance costs include costs of preparation and examination of the accounts and any cost of legal advice to trustees on governance or constitutional matters.
Page 8
AMETHYST RESOURCE CENTRE FOR ALCOHOL AND DRUG EDUCATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST DECEMBER 2020
Depreciation
The property 11 Glebe Road Reading was acquired for occupation by the charity during the year ended 31st December 2009. The property was in a dilapidated condition and during 2009 expenditure was incurred during the year to bring the premises up to standard. No depreciation has been provided in the accounts as it is considered that the current value is in excess of the total cost incurred to date.
Depreciation has been provided at the following rates in order to write off the other assets over their estimated useful lives:
| Motor vehicle | 25% | Reducing balance |
|---|---|---|
| Plant and machinery | 25% | Reducing balance |
Investments
Investments are valued at market value in accordance with the recommendations in Accounting and Reporting by Charities SORP (FRS102) effective 1 January 2019. Realised gains and losses on disposals of investments during the year are included within the Statement of Financial Activities as they arise.
All investments were realised at the end of 2014.
Amethyst Refreshments (Reading) Limited was dissolved on 26th November 2013.
Pensions
The charity contributes towards the employee's pension scheme.
Funds
Restricted funds are to be used for specific purposes laid down by the donor. Expenditure which meets these criteria is allocated to the fund, together with a fair allocation of support costs.
Unrestricted funds are available for the charity's general purposes.
Transfers to restricted funds are made at the discretion of the trustees.
| 2 | Voluntary income Schools sessions and other projects Unrestricted Donations |
2020 £ 140 185 325 |
2019 £ 890 2,536 3,426 |
|---|---|---|---|
Page 9
AMETHYST RESOURCE CENTRE FOR ALCOHOL AND DRUG EDUCATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED
Notes
31ST DECEMBER 2020
| 3 4 |
Charitable activities Salaries, pension and other staff and volunteer costs 5 Project costs Travel and subsistence Vehicle Lease Governance and support costs Salaries, pension and other staff and volunteer costs Premises costs Repairs and renewals Printing, postage, stationery and other office expenses Motor Expenses Other expenses Donations Accountancy Total expenditure |
2020 £ 36,381 25 174 5,618 42,198 746 10,134 2,078 958 440 164 250 1,799 16,569 |
2019 £ 36,638 358 1,109 3,081 41,187 729 9,976 2,100 1,263 571 481 1,750 1,298 18,168 |
|---|---|---|---|
Page 10
AMETHYST RESOURCE CENTRE FOR ALCOHOL AND DRUG EDUCATION
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED
| 31ST | DECEMBER 2020 | 2020 | 2019 | |
|---|---|---|---|---|
| £ | £ | |||
| 5 | Staff costs | |||
| Wages and salaries | 33,385 | 33,385 | ||
| Social security costs | 1,327 | 1,585 | ||
| Pensions costs | 1,669 | 1,669 | ||
| 36,381 | 36,638 | |||
| The trustees received no remuneration during the year, nor were a | ||||
| them. The average number | of persons employed by the charity du | |||
| Charitable services | 0.9 | 0.9 | ||
| Support and governance | 0.1 | 0.1 | ||
| 1.0 | 1.0 | |||
| 6 | Tangible fixed assets | |||
| Cost | Freehold Property |
Furniture & fittings |
||
| At 1st January 2020 | 761,804 | 28,302 | ||
| Additions | 2,645 | 0 | ||
| Disposals | 0 | 0 | ||
| At 31st December 2020 | 764,449 | 28,302 | ||
| Depreciation | ||||
| At 1st January 2020 | 0 | 28,302 | ||
| Charge for the year | 0 | 0 | ||
| Disposals | 0 | 0 | ||
| At 31st December 2020 | 0 | 28,302 | ||
| Net Book Value | ||||
| At 31st December 2019 | 761,804 | 0 | ||
| At 31st December 2020 | 764,449 | 0 |
The trustees received no remuneration during the year, nor were any expenses re-imbursed to them. The average number of persons employed by the charity during the year was:
Page 11
AMETHYST RESOURCE CENTRE FOR ALCOHOL AND DRUG EDUCATION
NOTES TO THE FINANCIAL STATEMENTS (continued)
| FOR THE YEAR ENDED 31ST DECEMBER 2020 7 Debtors Other debtors 8 Creditors: amounts falling due within Trade Creditors Office rental deposit Barclaycard Other taxes and social security costs Accruals 9 Analysis of net assets between funds Restricted funds Newbury Temperance Society Palmer Hall Trust Unrestricted funds |
one year Tangible Net Fixed Current Assets Assets 14,180 640,017 640,017 14,180 124,432 18,991 764,449 33,171 |
2020 £ 2,072 2,072 1,508 593 51 0 504 2,655 Total 2020 14,180 640,017 654,197 143,423 797,620 |
2019 £ 0 0 259 593 183 44 0 1,078 Total 2019 14,180 642,662 656,842 141,391 798,233 |
|---|---|---|---|
10 Related party transactions
Mrs J Woods, a trustee of the charity, is married to Mr K Woods, who has been an employee of the charity since 1988.
Mrs J Woods was not a trustee at the time Mr Woods was appointed, and has not participated in any staff oriented decisions made by the trustees.
Page 12