Family Groups Limited
(A company limited by guarantee)
Report and Financial Statements For the Year Ended 31 March 2021
Charity Number: 261622 Company Registration Number: 984912
FAMILY GROUPS LIMITED Contents
Contents
General Service Board and Professional Advisers ............................................................................................................ 3 Report of the Trustees ...................................................................................................................................................... 4 Independent Examiner's Report to the Trustees of Family Group Limited ...................................................................... 8 Statement of Financial Activity for the year ended 31 March 2021 ................................................................................. 9 Balance Sheet as at 31 March 2021 ................................................................................................................................ 10 Cash flow statement for 31 March 2021 ........................................................................................................................ 11 Notes forming part of the Financial Statements for the Year ended 31 March 2021 ............................................... 12-19
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FAMILY GROUPS LIMITED General Service Board and Professional Advisers
| General Service Board: | Nuala Carroll | |
|---|---|---|
| Elisabeth Pritchard | ||
| Angela Lidster | ||
| Miriam MacGrath | ||
| Carol Ashcroft | Resigned 20 June 2020 | |
| Peter Colton | ||
| Katherine Lanham | ||
| Marie Barkey | ||
| Karen Murdoch | ||
| Rebecca Donoher | ||
| Helen McMorrow | ||
| Company Secretary: | Patricia Bainbridge | |
| Registered office and | 57B Great Suffolk Street | |
| Principal address: | London, SE1 0BB | |
| Banker: | HSBC Bank plc. | Bank of Ireland |
| London Bridge Branch | Baggot Street Branch | |
| 28 Borough High Street | P O Box 3131 | |
| London SE1 1YB | Dublin 2 | |
| Accounts Preparation: | ExcluServ Limited | |
| 133 Deepcut Bridge Road | ||
| Camberley | ||
| Surrey | ||
| GU16 6SD | ||
| Independent Examiner: | Sue Plumb ACA | |
| Haines Watts Chartered | ||
| Accountants | ||
| Old Station House, Station | ||
| Approach | ||
| Newport St. | ||
| Swindon | ||
| SN1 3DU |
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FAMILY GROUPS LIMITED Report of the Trustees
Report of the Trustees
The members of the General Service Board (GSB), who are also the directors of the Charity for the purposes of company law and trustees for charity law purposes, submit their annual report and the financial statements of Family Groups Limited for the year ended 31 March 2021. The General Service Board confirms that the Annual Report and financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102).
The Trustees’ report covers the Directors’ report as required by the Companies Act.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Family Groups Limited is a company limited by guarantee. It was formed on 17 July 1970 to incorporate Al-Anon Family Groups UK & Eire. It is governed by its Articles of Association and is a Registered Charity in England and Wales number 261622 and in Scotland number SC050561. The Charity is subject to the provisions of charity law as well as company law.
Funds held by the Charity exclude the funds of groups who operate independently and without access to the Charity's funds. There are no restrictions imposed by the Articles of Association on the holding of investments providing that they are in furtherance of the Company's primary objective as noted below.
Trustees are selected by the Board and given Traditional Approval by the Annual Conference. Areas nominate Regional Trustee candidates, whilst Trustee at Large candidates apply for the vacancy. All Trustee applications go through a grading procedure. An induction meeting for new Trustees is held before the January EGM. The UK and Eire are divided into six geographical Regions each of which is represented by a Trustee. The Regions are further divided into Areas. Delegates from Areas meet with the Trustees annually at Conference in September. The Conference approves and monitors the actions of the General Service Board and the Standing Committees. Current members of the General Service Board and those serving during the year are shown on page three.
In order to comply with legislation in Eire, a new company Al-Anon Family Groups CLG was incorporated on 12[th] August 2019 in order to manage the finances of Groups in Eire. Income and expenditure for Al-Anon Groups in Eire are now reported separately and are not included within this document.
In November 2020, the Charity was registered with the Office of Scottish Charity Registration (OSCR) as a cross border Charity. Our Annual Accounts and Trustees report will be submitted to OSCR each year although The Charities Commission will be our main regulatory body.
The Executive Committee is authorised by the GSB to be responsible for the routine administration of Al-Anon Family Groups in the UK & Eire. Members of the Executive Committee are appointed by the GSB and include the Vice Chairman of the GSB, the Treasurer and the General Secretary.
Day to day management is devolved to the General Secretary reporting back to the GSB and to the Executive Committee. The General Secretary reports directly to the GSB.
Management remuneration is based on market rates.
PURPOSE AND AIMS
Al-Anon has but one purpose: to help families of alcoholics. We do this by practising the Twelve Steps, by welcoming and giving comfort to families of alcoholics, and by giving understanding and encouragement to the alcoholic.
The Charity's objectives, as set out in the Articles of Association, are to relieve poverty and distress among families and dependents of those who suffer from alcoholism.
The following is Al-Anon's suggested preamble at group meetings, which is a code of practice adopted by members:
“The Al-Anon Family Groups are a fellowship of relatives and friends of alcoholics who share their experience, strength and hope in order to solve their common problems. We believe alcoholism is a family illness and that changed attitudes can aid recovery.
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FAMILY GROUPS LIMITED Report of the Trustees
Al-Anon is not allied with any sect, denomination, political entity, organisation or institution; does not engage in any controversy, neither endorses nor opposes any cause. There are no dues for membership. AI-Anon is self-supporting through its own voluntary contributions.”
The primary activities of the Charity are as follows: Public Information – seven-day-a-week helpline, website, public information enquiries. Member support – group registration and insurance, annual Conference, sale of literature, membership page on website .
PUBLIC BENEFIT STATEMENT
The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission's general guidance on public benefit. Al-Anon Groups are open to all members of the public. The Charity's activities focus on supporting those within Al-Anon who have been affected by someone else's drinking and to make its name known to potential members.
ACHIEVEMENTS AND PERFORMANCE
Public Information (PI) Activities
The Al-Anon strategy is twofold: to raise awareness of the Al-Anon name and to provide information to potential members and any professionals who may wish to recommend our Fellowship.
Since November 2018 we have continued to improve our presence on social media, as well as maintaining links to broadcast and print media journalists. A Facebook page, Twitter and Instagram accounts seem to be helping us connect with younger potential members. A Public Information campaign focussing on the emotional, physical, mental and financial impact of living with alcoholism was launched in January 2021.
Telephone Helpline
Al-Anon provides a free 0800 telephone helpline 365 days a year (8am-10pm weekdays, 10am-10pm weekends). The provision of the free telephone helpline has seen an increase of calls since its installation in 2018. During the pandemic, all calls to the helpline were diverted to the homes of trained volunteers and we did not experience any disruption to this service.
In addition to the helpline, the charity is receiving an increasing number of distress emails. Al-Anon members have volunteered and have been trained on call handling and writing responses to emails.
Website
The website is regularly updated. It has a simple and friendly design, a search facility and is proving to be a popular method for new members and professionals to obtain information.
MEMBER SUPPORT
Groups
Total Group numbers are 740 (2019-20: 750), of which 16 are active Alateen groups.
Annual Conference
It was with regret that our Conference, due to occur in September 2020, was cancelled due to the pandemic. The Annual Accounts, amended and proposed Budgets were circulated online to the Conference Delegates, along with a synopsis of the new PI campaign. The Regional Trustees were extremely helpful in ensuring the information reached all members via Area Delegates. The Conference material is available to download from the members’ section of the website.
Literature
Al-Anon continues to provide an extensive literature list. Callers to the helpline are offered some free leaflets. The daily reader ‘Courage to Change’ continues to be the largest seller with 1,025 copies sold. The online shop continued to operate during the pandemic, albeit at a much-reduced capacity.
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FAMILY GROUPS LIMITED Report of the Trustees
Literature is also distributed via the Information Services in Belfast and Dublin. These are not part of Family Groups Limited as separate bodies administer them, however they are the largest customers for literature and there is close co-operation between them and the General Service Office.
TEAM (Together Empowering Al-Anon Members) Events
Planned events were cancelled due to the pandemic.
FACTORS AFFECTING ACHIEVEMENTS IN THE YEAR
Like many Charities we were initially extremely concerned that our donations would be drastically reduced due to the pandemic. We had reserves to cover nine months operating costs and assumed that we would use them to keep the Charity funded. Fortunately, our Groups which had to close, reopened virtually using a variety of technology in order to meet. Zoom meetings became very popular and instructions of how to join these virtual meetings are now published on the website. Members were encouraged to donate directly to the General Fund and they have responded very positively and consistently through the year. As a result, the donations did not reduce this year and we did not need to use our financial reserves.
The General Service Office closed in March 2020 and staff have been provided with the equipment to work from home. In order to fulfil literature orders, a member of staff went into the office alone, one day per week, in order to maintain the service.
Volunteers were not able to come to the office to help with routine tasks and literature despatch, this has meant additional pressure on employees.
VOLUNTEERS
Al-Anon could not exist without its volunteers who operate at every level of the organisation. It would be impossible to calculate the number of volunteers in the traditional structure, members who give of their time to run groups, Districts and Areas. The strength of volunteering in Al-Anon reflects the gratitude of its members for the help they have found and a desire that this message be available to others.
FINANCIAL REVIEW
The financial position of the charity at the year-end is set out on page 10.
Financial Risks
The major financial risk in the long term is the slow decline in Group numbers leading to a decline in income, coupled with the pressure to control costs whilst improving the service. The Charity has adequate reserves to take a long-term view in developing its role in supporting members and growing the Charity to reach others affected by someone else’s drinking. We await to see the impact of the Coronavirus pandemic on the Charity going forward and whether the total number of Groups will change.
Reserves Policy
The Trustees of Family Groups Limited consider it prudent to maintain funds at a level which will enable it to meet its future commitments and ensure that there are adequate realisable reserves to fund the Charity’s costs for a period of nine to twelve months. This level of reserves takes into account that the Charity receives no funding from external bodies, and is entirely reliant on membership contributions, literature sales and interest received. The cost of running the Charity is defined in the Charity’s Reserves Policy as total expenditure less literature, Conference and TEAM costs and was £150,092 (2019-20: £165,620).
Total reserves at the year-end amount to £503,560 (2019-20: £413,977). Designated funds at the year-end amount to £318,982 (2019-20: £308,257) and details of these are set out in note 17.
Free reserves, defined by the Charities Statement of Recommended Practice (Charities SORP) as total reserves less that tied up in functional fixed assets less mortgage commitments, are £338,881 at 31 March 2021 (2019-20: £258,850) which would cover the cost of running the Charity for 12 months.
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FAMILY GROUPS LIMITED Report of the Trustees
Financial Performance
Total donations this year were £280,666 (2019-20: £235,176) which included legacy donations of £48,753 Our members responded generously to a Treasurer’s appeal and donations excluding legacies remained the same as last year with a difference of only £87. Literature sales decreased to £59,223 (2019-20: £106,988), this decrease of 44% is entirely due to the pandemic. Expenditure decreased to £267,037 (2019-20: £325,146) due to the General Office closure, Conference cancellation and volunteer travel.
SHORT- AND LONG-TERM OBJECTIVES
Short Term Objectives
-
Social Media: We will continue to explore the use of social media to communicate with a wider and more diverse audience.
-
Continue to use our new media campaign, launched in January 2021, throughout the year to keep our communications with public, professionals and media fresh and relevant.
-
Achieve charitable status in Eire for Al-Anon Family Groups CLG.
-
Re-open our Group meetings once it is safe to do so by providing clear information and guidelines to members based on Government advice.
-
Re-open our General Service Office for staff and volunteers when it is safe to do so and fully restore services.
-
Decide whether electronic meetings can continue to operate after the pandemic and if so, develop the necessary policies and practices to allow them to function within our existing Service Structure.
Long Term Objectives
The GSB’s long-term objective is to maintain the financial stability of the charity and grow the number of Groups and members thereby helping the still suffering families and friends of alcoholics.
PREPARATION OF THE REPORT
This report of the General Service Board has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006. It was approved, and authorised for issue, by the General Service Board on 27[th] June 2021 and signed on its behalf by:
_____ _______ Nuala Carroll Angela Lidster Chairman Treasurer
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FAMILY GROUPS LIMITED Independent Examiner’s Report to the Trustees of Family Groups Ltd
Independent Examiner's Report to the Trustees of Family Groups Limited
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2021 which are set out on pages 9 to 19.
Responsibilities and basis of report
As the charity 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 company’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 the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales.
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 that in any material respect:
-
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
-
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
-
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.
S Plumb ACA ICAEW Haines Watts Old Station House Station Approach Newport Street Swindon SN1 3DU
Date
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FAMILY GROUPS LIMITED Statement of Financial Activities (incorporating income and expenditure account) for the year ended 31 March 2021
| Notes | Total Funds | Total Funds | |||
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| Income and endowments from: | £ | £ | |||
| Donations and legacies | 2 | 280,666 | 235,176 | ||
| Charitable activities | 3 | 59,223 | 119,642 | ||
| Investments | 4 | (424) | 496 | ||
| Other income | 14,236 | 11,560 | |||
| Total income and endowments | 353,701 | 366,874 | |||
| Expenditure on: | |||||
| Raising funds | 2,434 | 1,136 | |||
| Charitable activities | 5 | 264,603 | 324,010 | ||
| Total expenditure | 267,037 | 325,146 | |||
| Net gain/ (loss) on investments | 12 | 2,919 | (3,084) | ||
| Net income/(expenditure) | 89,583 | 38,644 | |||
| Transfers between funds | - | - |
|||
| Net movement of funds | 89,583 | 38,644 | |||
| Reconciliation of funds | |||||
| Total funds brought forward | 17 | 413,977 | 375,333 | ||
| Total funds carried forward | 503,560 | 413,977 |
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
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FAMILY GROUPS LIMITED Balance Sheet as at 31 March 2021
| 2021 2020 |
|
|---|---|
| Notes | £ £ |
| Fixed Assets | |
| Property 10 |
208,340 213,340 |
| Tangible assets 10 |
2,743 4,031 |
| Investments 12 |
27,349 24,430 |
| 238,432 241,801 |
|
| Current Assets | |
| Stock 11 |
31,849 33,059 |
| Debtors 13 |
22,283 11,779 |
| Cashat bankandin hand 14 |
321,089 250,364 |
| 375,221 295,202 |
|
| Creditors: Amounts falling due with one year 15 |
45,340 45,352 |
| Net current assets/(liabilities) | 329,881 249,850 |
| Creditors: Amounts falling due after one year 16 |
64,753 77,674 |
| Net assets/(liabilities) | 503,560 413,977 |
| Unrestricted Funds | |
| Fixed Assets 17 |
137,330 130,697 |
| Investment reserve fund 17 |
181,652 177,560 |
| General fund 17 |
184,578 105,720 |
| Total Funds | 503,560 413,977 |
For the year ended 31 March 2021 the Charity was entitled to exemption under sections 477 of the Companies Act 2006 relating to small companies. Directors’ responsibilities:
(i) The members have not required the Charity to obtain an audit of its accounts for the year in question in accordance with section 476. (ii) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the provisions of the Companies Act 2006 applicable to companies’ subject to the small companies’ regime. They were approved, and authorised for issue, by the directors on 27th June 2021 and signed on their behalf by:
Nuala Carroll Angela Lidster Chairman Treasurer
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FAMILY GROUPS LIMITED Cash Flow Statement for the year ended 31 March 2021
| Notes | 2021 2020 |
|---|---|
| £ £ |
|
| Net cash flow from operating activities 19 |
87,539 60,157 |
| Cash flow from investing activities | |
| Interest received | 37 80 |
| Payments to acquire tangible fixed assets | (838) (977) |
| Net cash flow from investing activities | (801) (917) |
| Cash flow from financing activities | |
| Repayment of long-term loans | (12,921) (10,152) |
| Interest paid | (3,092) (5,214) |
| Net cash flow from financing activities | (16,013) (15,366) |
| Net increase/(decrease) in cash and cash equivalents | 70,725 43,874 |
| Cash and cash equivalents at 1 April 2020 | 250,364 206,490 |
| Cash and cash equivalents at 31 March 2021 | 321,089 250,364 |
| Cash and cash equivalents consist of: | |
| Cash at bank and in hand | 321,089 250,364 |
| Cash and cash equivalents at 31 March 2021 | 321,089 250,364 |
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FAMILY GROUPS LIMITED
Notes to the Financial Statements for the year ended 31 March 2021
1) Accounting Policies
Basis of preparation of financial statements
Family Groups Limited is a company registered in England and Wales. The address of the registered office is given in the charity information on page 3 of these financial statements. The nature of the charity’s operations and principal activities are set out in the Trustees Report.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.
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 presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Going Concern
The COVID-19 viral pandemic is one of the most significant economic events for the UK with unprecedented levels of uncertainty of outcomes. It is therefore difficult to evaluate all of the potential implications on the charity's operations, funding, suppliers and wider economy. The Trustees' view on the impact of COVID-19 is that, given the measures that could be undertaken to mitigate the current adverse conditions and the current resources available, they can continue to adopt the going concern basis in preparing the financial statements.
Company status
Family Groups Limited is a company limited by guarantee. In the event of the Charity being wound up, the liability in respect of guarantee is limited to £1 per member of the Charity.
Fund accounting
The General Fund represents those unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. The Investment Reserve fund, representing long-term investments made by the General Service Board, has been designed to ensure that essential Al-Anon services can continue in the event of severe economic recession. The working capital fund has been designated to represent the Charity’s resources tied up in fixed assets, stock and debtors to the extent these are not financed by creditors.
Restricted funds are funds which are to be used in accordance with specific instructions imposed by donors or which have been raised by the Charity for particular purposes.
Incoming resources
All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income from the sale of goods and services is recognised on delivery.
Income tax recoverable on Gift Aid donations is recognised at the time of receipt of the donations.
Resources expended
All expenditure is accounted for on an accrual’s basis. Irrecoverable VAT is included as part of the cost of the expenditure to which it relates. Support costs are allocated to activities as set out in note 5.
Investments
Investments are stated at market value at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on revaluations and disposals throughout the year.
Intangible assets
Intangible assets represent website development costs and are amortised over 5 years.
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Notes to the Financial Statements for the year ended 31 March 2021
FAMILY GROUPS LIMITED
Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised.
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
| Office equipment | - 4 years |
|---|---|
| Furniture & fittings | - 4 years |
| Computer equipment | - 5 years |
| Land & Buildings | - 50 years |
Stock
Stock is valued at the lower of cost and net realisable value.
Debtors and prepayments
Trade and other debtors are recognised at the settlement amount due after any trade discounts. Prepayments are valued at the amount prepaid net of any discounts.
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 to settle the obligation can be measured or estimated reliably.
Operating leases
Rentals applicable to operating leases are charged to the Statement of Financial Activities over the period in which the cost is incurred.
Foreign currencies
Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the Statement of Financial Activities.
Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
2) Donations and legacies
| 2021 Total 2020 Total |
|
|---|---|
| £ £ |
|
| General donations | 160,456 206,846 |
| Gift Aid donations | 59,821 19,950 |
| Gift Aid | 11,636 5,030 |
| Legacies | 48,753 3,350 |
| 280,666 235,176 |
All income from donations and legacies is unrestricted for the current and prior year.
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FAMILY GROUPS LIMITED Notes to the Financial Statements for the year ended 31 March 2021
3) Incoming Resources from Activities to further the Charity's Objectives
| 2021 Total 2020 Total |
|
|---|---|
| £ £ |
|
| General literature sales | 59,223 106,988 |
| Conference and TEAM Events | - 12,654 |
| 59,223 119,642 |
All income from charitable activities is unrestricted for the current and prior year.
4) Investment income
| 4) Investment income | |
|---|---|
| 2021 Total 2020 Total |
|
| £ £ |
|
| Interest receivable | 37 80 |
| Income from investments | 1,174 1,793 |
| Exchange gain/(loss) | (1,635) (1,377) |
| (424) 496 |
All income from investments is unrestricted for the current and prior year.
5) Analysis of expenditure on charitable activities
| Activities undertaken directly |
Support costs |
2021 Total | 2020 Total | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Support administration | - | 87,668 |
87,668 |
91,541 |
| General literature | 33,391 | 48,447 |
81,838 |
110,280 |
| Conference and TEAM events | - | 34,607 |
34,607 |
49,246 |
| Telephone helpline | 499 | 6,923 |
7,422 |
11,424 |
| Publicinformationactivities | 5 | 53,063 | 53,068 | 61,519 |
| 33,895 | 230,708 | 264,603 | 324,010 |
All expenditure on charitable activities is unrestricted for the current and prior year.
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FAMILY GROUPS LIMITED Notes to the Financial Statements for the year ended 31 March 2021
6) Allocation of support costs
| Support Administration General Literature Conference and TEAM events Telephone Helpline Public Information Activities 2021 Total 2020 Total |
|
|---|---|
| £ £ £ £ £ £ |
|
| Governance | 1,188 656 469 94 719 3,126 13,198 |
| Staff costs | 50,387 27,845 19,890 3,978 30,497 132,597 133,875 |
| Pension contributions | 1,063 587 420 84 643 2,797 2,575 |
| Volunteer expenses | 20 11 8 2 12 53 1,185 |
| Finance | 5,637 3,115 2,225 445 3,412 14,834 14,921 |
| Information technology |
4,181 2,311 1,650 330 2,531 11,003 11,150 |
Office costs |
20,235 11,183 7,988 1,598 12,248 53,251 49,655 |
| Depreciation | 2,708 1,496 1,069 214 1,639 7,126 7,374 |
| Professional fees | 697 385 275 55 422 1,835 4,589 |
| Other | 1,552 858 613 123 940 4,085 2,383 |
| Total | 87,668 48,447 34,607 6,923 53,063 230,707 240,905 |
*Support costs allocation is based on staff time.
7) Governance costs
| 7) Governance costs | |
|---|---|
| 2021 2020 |
|
| £ £ |
|
| Trustee expenses | 138 5,449 |
| AGM and committee meeting costs | - 2,608 |
| Independent examiners costs in the current year | 1,400 1,450 |
| Other | 1,588 3,691 |
| 3,126 13,198 |
No members of the General Service Board received any remuneration (2020: £nil). Members of the General Service Board received reimbursement of expenses for travel costs amounting to £138 during the year (2020: £5,449).
No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2020: £nil).
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FAMILY GROUPS LIMITED
Notes to the Financial Statements for the year ended 31 March 2021
8) Employee Remuneration
| Payroll Details: | 2021 2020 |
|---|---|
| £ £ |
|
| Wages and Salaries | 128,124 125,493 |
| Social Security Costs | 6,523 6,157 |
| Pension Costs | 2,797 2,575 |
| Other Staff Costs | (2,050) 2,225 |
| 135,394 136,450 |
No employee received remuneration of more than £60,000.
The total staff headcount throughout the year was 6 (2020: 8) and the average number of full-time equivalent employees during the year was 6.17 (2020: 6.92).
The total amount of employee benefits received by key management personnel is £41,303 (2020 - £46,998).The charity considers its key management personnel compromise of the General Secretary, The Chairman of the Executive Committee, and The Treasurer.
9) Taxation
As a charity, Family Groups Limited is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.
10) Tangible Fixed Assets
| 10) Tangible Fixed Assets | ||
|---|---|---|
| Computer Office Furniture & Long Leasehold |
||
Equipment Equipment Fittings Total £ £ £ £ 25,692 9,758 3,123 38,573 838 - - 838 |
Property 245,000 - |
|
| Cost | ||
| At 1 April 2020 | ||
| Additions | ||
| At 31 March 2021 | 26,530 9,758 3,123 39,411 |
245,000 |
| 22,754 8,665 3,123 34,542 1,715 411 - 2,126 |
31,660 5,000 |
|
| Accumulated Depreciation | ||
| At 1 April 2020 | ||
| Charge for the year | ||
| At 31 March 2021 | 24,469 9,076 3,123 36,668 |
36,660 |
| Net book value | ||
| At 31 March 2020 | 2,938 1,093 - **4,031 ** |
213,340 |
| At 31 March 2021 | 2,061 682 - 2,743 |
208,340 |
Prepared by ExcluServ Ltd
Page: 16
FAMILY GROUPS LIMITED Notes to the Financial Statements for the year ended 31 March 2021
11) Stock
| 11) Stock | |
|---|---|
| 2021 2020 |
|
| £ £ |
|
| Opening stock at 1 April 2020 | 33,059 37,309 |
| Movements in stock | (1,210) (4,250) |
| Closing stock at 31 March 2021 | 31,849 33,059 |
12) Investments
| 2021 2020 |
||
|---|---|---|
| £ £ |
||
| Family Groups Limited have non-current investments: | ||
| Market value at 1 April 2020 | 24,430 27,514 |
|
| Unrealised gains on investments | 2,919 (3,084) |
|
| At 31 March 2021 | 27,349 24,430 |
|
| 2021 | 2021 2020 2020 |
|
| Cost | Value Cost Value |
|
| £ | £ £ £ |
|
| Santander - Ordinary shares | 83 | 301 83 301 |
| Charity common investment funds: | ||
| M&G - Charifund | 7,500 | 14,016 7,500 10,802 |
| CCLA-COIF Charities Property Fund (Accumulation) | 10,000 | 13,032 10,000 13,327 |
| Total market value at 31 March 2021 | 17,583 | 27,349 17,583 24,430 |
The market value of all quoted investments is stated as at the year-end.
13) Debtors
| 2021 2020 |
|
|---|---|
| £ £ |
|
| Trade Debtors | 2,357 346 |
| Income Tax Recoverable (Gift Aid) | 11,633 2,724 |
| VAT Recoverable | 1,021 (825) |
| Prepayments and accrued income | 7,272 9,534 |
| 22,283 11,779 |
Prepared by ExcluServ Ltd
Page: 17
FAMILY GROUPS LIMITED Notes to the Financial Statements for the year ended 31 March 2021
14) Cash at bank and in hand
| 14) Cash at bank and in hand | |
|---|---|
| 2021 2020 |
|
| £ £ |
|
| Long Term Deposits: | 154,303 153,130 |
| Short Term Deposits | 106,071 52,899 |
| Cash at Bank and in Hand | 60,715 44,335 |
| 321,089 250,364 |
15) Creditors: Amounts Falling Due within One Year
| 15) Creditors: Amounts Falling Due within One Year | |
|---|---|
| 2021 2020 |
|
| £ £ |
|
| Trade Creditors | 16,258 17,309 |
| Accruals and deferred income | 16,690 14,325 |
| PAYE payable | 2,531 2,412 |
| Pension Contributions | 886 811 |
| Mortgage payment due in next financial year | 9,000 9,000 |
| Other creditors | (25) 1,495 |
| 45,340 45,352 |
Included in accruals and deferred income is £11,668 of deferred income. This relates to conference income for 2021/22.
16) Creditors: Amounts Falling Due After One Year
| 16) Creditors: Amounts Falling Due After One Year | |
|---|---|
| 2021 2020 |
|
| £ £ |
|
| Mortgage | 149,500 149,500 |
| Mortgage Repayment Control Account | (75,747) (62,826) |
| Reclassification of mortgage as current liability | (9,000) (9,000) |
| 64,753 77,674 |
Amounts repayable by instalments which fall due after 5 years are £14,833 (2020 - £27,650).
The total value of secured liabilities is £73,753 (2020 - £86,674).
Prepared by ExcluServ Ltd
Page: 18
Notes to the Financial Statements for the year ended 31 March 2021
FAMILY GROUPS LIMITED
17) Movement in Funds
| At 1 April 2020 Incoming Resources Outgoing Resources Transfers and investment gains/ (losses) At 31 March 2021 |
|
|---|---|
| £ £ £ £ £ |
|
| Designated Funds | |
Investment Reserve |
177,560 - - 4,092 181,652 |
| Fixed Assets | 130,697 - - 6,633 137,330 |
| General fund | 105,720 353,701 267,037 (7,806) 184,578 |
| Unrestricted Funds | 413,977 353,701 267,037 2,919 503,560 |
* The designated Investment Reserve represents funds invested in long term deposits (see Note 14) and investments (see Note 12).
18) Analysis of net assets between funds
| Unrestricted funds Restricted funds Unrestricted Funds Total |
|
|---|---|
| £ £ £ |
|
| Fund balances at 31 March 2020 are represented by: | |
| Tangible fixed assets, net of long-term mortgage liability | 146,330 - 146,330 |
| Investments | 27,349 - 27,349 |
| Current assets | 375,221 - 375,221 |
| Creditors: amounts falling due within one year | (45,340) - (45,340) |
| 503,560 - 503,560 |
19) Reconciliation of net income/(expenditure) to net cash flow from operating activities
| 2021 2020 |
|
|---|---|
| £ £ |
|
| Net income/(expenditure) for year/period | 89,583 38,644 |
| Interest receivable | (37) (80) |
| Interest payable | 3,092 5,214 |
| Depreciation and impairment of tangible fixed assets | 7,126 7,374 |
| (Gains)/losses on investments | (2,919) 3,084 |
| (Increase)/decrease in stock | 1,210 4,250 |
| (Increase)/decrease in debtors | (10,504) 4,482 |
| Increase/(decrease) in creditors | (12) (2,811) |
| Net cash flow from operating activities | 87,539 60,157 |
Prepared by ExcluServ Ltd
Page: 19