# **Bristol Children’s Charity** **Trustees’ Annual Report and Financial Statement for the Year Ended 31 January 2021** **Registered Company Number: 01365577** **Registered Charity Number: 0276333** BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **Contents** ||Page| |---|---| |Foreword by the Chairman of Trustees|2| |Trustees’ Annual Report|4| |Statement of Trustees’ Responsibilities|10| |Statement of Financial Activities|11| |Charitable Funds Balance Sheet|12| |Notes to The Accounts|13| |Independent Examiner’s Report on the Accounts|21| 1 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **Foreword by the Chairman of the Trustees of Bristol Children’s Charity** Welcome to our annual report for 2020/21. We are a charity that exists to improve the lives of children within the Bristol area who are in conditions of hardship or distress. Due to the Covid pandemic, 2020 was probably the most difficult year in the Charity’s history. Traditional fundraising events were cancelled (including our flagship Christmas event), collection boxes remained empty and any new corporate involvement all but ceased. That said, there were some flickers of light from some innovative and creative fundraising initiatives. Despite the pandemic, the team still managed to raise almost £40,000, which was considerably lower than 2019, however when compared to 2015 - 2018 this figure stood up as a comparable average. The relationships nurtured by the fundraising team in 2019 helped us reach our 2020 figure. This money together with a healthy bank balance at the end of 2019 enabled our appeals team to continue in their role - they had an unprecedented amount of applications asking for our help during 2020 and were able to agree to all qualifying requests. The whole team worked tirelessly and used their great relationships with our suppliers to get items out to where they were needed. We agreed a total of almost £40,000 in funding, which was 100 % of what was raised. We are most grateful to our local suppliers who bent over backwards to assist our efforts during lockdown, many at their own personal effort. Going forward, we still have a difficult year ahead of us as we cannot plan any events and the Government’s strategy remains uncertain - we must assume we will remain in lockdown until the virus has been eradicated. Despite these challenges, we have a resourceful fundraising team who will do everything they can to keep funds coming in. With a fair wind and calmer waters, we hope to see a huge improvement in the 2nd half of 2021. Your donations made this work possible and your future donations are the key to our continued success. This is my third report as Chair of the Trustees, and I would like to thank the volunteers who fundraise and administer our Charity. Against all the odds, the fundraising team managed to cover all the Appeals team “General” expenditure and the Charity’s ongoing overhead/expenses for the whole year. During these difficult times, we could not ask for any more than that. I applaud each and every one of the fundraising team: Mark, Steve, Sam, Bobbie and our unsuspecting volunteer Lavinia. The appeals team have faced enormous challenges throughout the whole year, but have battled on regardless to help the charity continue to function and to ensure the essential items got out to the most vulnerable children we are here to serve. They have had to overcome huge hurdles in the supply chain, difficulties/delays communicating with Social Workers and other professionals, and tech problems with our own on-line procedures – their resolve and dogged determination was something we should all be proud of so THANK YOU once again to Jen, Nicola & Sue for their unwavering commitment. 2 BRISTOL CHILDREWS CHARrrY REGISTERED COMPAKY NUMBER.. 01365577 REGISTERED CHARifY NUIABER: 0276333 Foreword by th• Chairman of the Trustees of Brlstol Chlldren's Charlty {continued) Since coming a￿ard as our new treasurer, Mel has been an absolute GodserKI - not only has he completety transformed the way the accounts are presented; with his vast experien￿. he has guided both Nicola and l on ¢omplianc8 and how to present and report back to the ct￿rity Commission and Companies Housé. Mel has given us confidenc6 that we are doing things right. Mel's tsstidiousn8ss is a great asset and we are lucky to hav8 him on board. THANK YOU. M81. I hope that like me you will be inspired by our continued efforts to help children INe fijlfilling and healthy lives and want to be a part of our story. If you would like to donate, details about how to do this are at the end of this reporL P￿ase support us. every £ ￿unts. Granville Jenkins Chair of the Truste8s 8 September 2021 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **Trustees’ Annual Report for the Year Ended 31 January 2021** The Trustees, who are also Directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of Bristol Children's Charity for the year ended 31st January 2021. ## **Who We Are** Bristol Children’s Charity (hereinafter "BCC") is a registered charity (registered number 0276333) and a company limited by guarantee (Company No. 01365577). We exist to raise funds and receive donations for the benefit of the children within the Bristol area suffering under conditions of hardship or distress. By securing donations, legacies and sponsorship, BCC can make a real difference for such children. We are a small charity that holds no investments or property, relying solely on cash income throughout the year. The charity is comprised entirely of volunteers, the majority also being Trustees, who give freely of their time and effort We would like you to support us in our crucial work so please read on and let us tell you more about ourselves, what we do, what we have achieved and how we go about spending the money given to us. ## **What we aim to do: our objectives and activities** The objectives of BCC are to raise funds and apply the income in the form of relief to children within Bristol who are in conditions of hardship or distress by providing or paying for items, services or facilities calculated to reduce the need, hardship or distress of such children. It is the objective of the Trustees to address and respond to every request made to the Charity. It is recognised that in any one year it may not be possible to distribute in its entirety all the sums raised and donated; such amounts as are not distributed may be held over and distributed in subsequent years. Funds are raised by a small fundraising team. These include private and corporate donations, restricted fund donations (for educational purposes) and the proceeds from numerous fundraising events, including our annual Christmas-time lunch. Sadly, this last major fundraising event was cancelled due to Covid-19 restrictions. This year a target of significantly increasing fundraising was set. A small appeals team filters all appeals and where approved, arranges delivery of the requested goods or services to the appellant. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" effective 1 January 2019, and have had regard to the general guidance provided by the Charity Commission on public benefit in ensuring that its aims and objectives comply with sections 4 and 17 of the Charities Act 2011 and are for the public benefit. The Charity is administered entirely by the Trustees who give freely of the time and without remuneration. 4 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **Trustees’ Annual Report for the Year Ended 31 January 2021 (continued)** At the start of our year (February 2020) our future plans were to increase our fundraising and examine how we might develop some longer-term educational funding for schools in the most deprived areas of Bristol. Covid-19 changed the outlook for the Charity and the year became more one of survival. Our future plans remain the same, even if they are on hold, and are to continue to increase our level of fundraising. ## **What we have achieved: highlights from the activities undertaken in the year** With a reputation within the social care network for speedy response to appeals and a welldefined set of qualifying criteria, the charity has dealt with over 250 appeals during the period. Many of the responses have been for urgent needs such as the provision of children’s beds and bedding for newly housed families and cookers and other domestic appliances to enable everyday life. The charity has been able to respond positively for numerous requests for tablets to enable learning at home during the Covid-19 school closure period. In one instance we were able to meet almost half of one school’s requirement. The provision of clothing and school uniform continues to feature regularly. Covid-19 has meant that the charity has been unable to meet its target of significantly increasing funds raised this year. Given that our major fund-raising event was cancelled, it is a credit to all concerned that our fundraising income was not so far short of our total outgoings for the year. ## **How we funded our work, our achievements and performance** The following figures are taken from the full accounts approved by the Trustees on 8 September 2021 which carry an Independent Examiner’s report; if more details are required please refer to the full accounts. This part of the trustee’s annual report comments on key features of those accounts. In this section we firstly explain how we raised the money and then how we spent it. ## **Money received - £39,874 Money spent - £43,895** BCC can only continue to support the Bristol children in need for as long as we receive the money needed. Almost all of our income comes from the voluntary efforts of the general public. Overall, we ended the year with £4,000 expenditure met from reserves. ## **Money received: sources of funds** The large majority of our income this year has been from donations and gifts from the public and through corporate donations. Where applicable, Gift Aid has been recovered on donations made through JustGiving, adding a small but valuable additional source of funds. Fundraising has necessarily been restricted due to Covid-19 but still managed to raise over £5,000 directly. The total income (£39,874) consists of £27,452 unrestricted donations, £7,267 restricted donations and £5,155 from fundraising proceeds. 5 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **Trustees’ Annual Report for the Year Ended 31 January 2021 (continued)** ## **Money spent: what we spent the money on** With an entirely voluntary team administering the charity we are able to direct the vast majority of our expenditure on our primary purpose – the relief of suffering in Bristol children. Expenditure on raising funds is significantly reduced this year with the cancellation of our major Christmas fundraising event and totals just £1,521. Charitable activities (Appeals Responses) (£39,767) comprise expenditure of £30,365 of unrestricted funds for general appeals and £9,402 of restricted funds for appeals for educational purposes. Other costs (£2,607) comprise Governance costs of £901 and Support, covering IT, compliance, administration, and insurance of £1,706. ## **Performance against objectives** We started the year (1 February 2020) with the objectives of increasing our fundraising and expanding our expenditure for educational purposes. Sadly, Covid-19 turned this on its head and our objectives became survival whilst administering our primary purpose to the best of our ability. Our restricted (educational) funds regular donor had to withdraw and our fundraising ability was significantly reduced. We are delighted to say that through generous support from both regular and new donations we have met all eligible appeals throughout the year. ## **Our future plans** Our future plans and objectives depend very much upon the affects yet to be seen from Covid19. Whilst we may be in a recovery mode concerning the virus, there will undoubtedly be further fall-out to come when current financial safety measures such as Furlough and Tenancy Protection cease. The charity stands ready to meet the impact. As and when some financial stability returns, our objectives will return to increasing income, reviving educational restricted funding and exploring how some of our reserves can be used in the longer term to help whole groups of children in the city’s most deprived schools. ## **Our reserves policy** The Trustees have established a reserves policy as part of the plans to provide long term support. The Trustees calculate the reserves as that part of the charity’s unrestricted income funds that is freely available. The unrestricted reserves and restricted reserves are £73,851 and £11,895 respectively as of the date of this report. 6 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **Trustees’ Annual Report for the Year Ended 31 January 2021 (continued)** The Trustees expect to maintain reserves sufficient to provide certainty of funding for one year based on current expenditure. Therefore, the target range for reserves is £40,000 - £50,000. The reserves held are currently above our target range due to the successful fundraising last year and the curtailment of anticipated additional funding this year. The Trustees are content that in the current and potential, short-term future financial circumstances, an enhanced reserve is appropriate. ## **Our financial health: a strong balance sheet** The assets and liabilities of Bristol Children’s Charity as at 31 January 2021 are stated below, compared with the position at 31 January 2020. Restricted income funds represent money which can only be used for specified purposes. Unrestricted income funds are funds available to be spent within the objects of the charity which can legally be spent wholly at the discretion of the Trustees. ## **How we organise our affairs: reference and administrative details** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** BCC is incorporated, in the form of a company limited by guarantee, and the Trustees are also Directors of the company. The company is governed by its Memorandum and Articles of Association dated 16 March 1978, the Companies Act 2006, the Charities Act 2011 and the Accounting and Reporting by Charities - Statement of Recommended Practice (SORP FRS102 2019). The Board of Trustees is responsible for the overall governance of BCC. Trustees are appointed by existing Trustees who may nominate an individual giving details of that individual’s background and suitability for the position. Election to posts within the Trustees is by the Trustees themselves. All new Trustees are given an understanding of the role of Trustees under Charity Law and being a director under Company Law. They are furnished with the appropriate Charity Commission guidance for Trustees. The Charity is managed and administered solely by the Board of Trustees. They are guided by the Charity’s constitution, approved operating procedures and policy documents. All Trustees give of their time freely and without remuneration. The Trustees delegate the exercise of certain powers in connection with the management and administration of the charity; this is controlled by regular reports to Trustees so that all decisions, made under delegated powers, can be ratified by the Board of Trustees. Day-to- day management of the charity has been delegated to the following Trustees: The Chair, the Vice-Chair, the Treasurer and the Charity Secretary. 7 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **Trustees’ Annual Report for the Year Ended 31 January 2021 (continued)** ## **REFERENCE AND ADMINISTRATIVE DETAILS** Charity Name: Bristol Children’s Charity Registered Company Number: 01365577 (England and Wales) Registered Charity Number: 0276333 ## **Registered Office** 42 John Repton Gardens Bristol BS10 6TH ## **Directors & Trustees** The Directors and Trustees are: |Director & Trustee|Appointed and
Reappointed|Due to stand down|Office| |---|---|---|---| |Granville Jenkins|12 April 2018
8 October 2020|October 2023|Chair of Trustees| |Nicola Siobahn
Harvey|18 October 2018
8 October 2020|October 2023|Charity Secretary| |Mervyn Leigh Brooks|25 February 2020|February 2023|Treasurer| |Valerie Christine
Ward|21 October 2019
8 October 2020|October 2023|| |Stephen Richard
O’Neill|10 January 2019|January 2022|Vice Chair of
Trustees| |Jennifer Mary Hill|8 October 2020|October 2023|| |Mark Anthony Price|20 February 2019
8 October 2020|October 2023|| |Anthony Reeves|8 October 2020|October 2023|| |Samantha Lees|17 November 2020|November 2023|| |Bobette Henry|17 November 2020|November 2023|| |Susan Joan Davies|Resigned 30 January
2021||| No Trustees hold title to property belonging to the charity. There are no funds held as custodian Trustees on behalf of others. No Trustees claim exemption from disclosure. ## **Bankers** NatWest Bank 32 Corn Street Bristol BS99 7UG 8 BRISTOL CHILOREN'S CHARITY REGISTERED COMPAW NUMBER.. 01365577 REGISTERED CklARIry MLIKIBER.. 0276333 Trustses. Annual Report for the Year Ended 31 January 2021 {contlnued) Independent Examiner FoxrrAin Ass0￿.ates 60 Stoke Lane Westbury4)n-Trym Bnslol BS9 3SW How to conlact us Via our registered office: 42 John Repton Gardens Bristol BS10 6TH Email- In Fundra181ng and Donatlons Fundraising.. Donations.. Via JustGNing at I'JII W jlj l JIVI or contact tundraising above. Approved by the Board of Tnjslees and s¥Jned on its behall by.. Granville Jenkins Chair of the Trustees 8 September 2021 BRISTOL CHILDREWS CHARtTY REGISTERED COMPANY NUM8ER.. 01￿77 REGISTERED CHARITY NUMBER.. 0276333 STATEMENT OF TRUSTEE'S RESPONSIBILrriES IN RESPECT OF THE TRUSTEE'S ANNUAL REPORT AND ACCOUNTS The Trustees are responsib￿ for preparing the Trustee's Annual Report and accounts for each rinancial year in a¢xordance wrth appI￿able law arKI United Kingdom Ac￿Unting Standards (United Kingdom Generally Accepted Accounting Practi￿). The law applicable to charliles in England and Wales requires the Trustees to prepare aC￿UnIS for eath financial year which give strthv a true and fair v￿W of the state of affairs of the charty and ol the ir￿ming resources and app￿￿t￿)n of resources of the charty for that period. In preparing ih&8e aCc￿nts, the Trustees afe required to: select surlable aixounting t￿licIeS and Ihen apply them ¢XmSiStentty; rt)seDie the methods and principles in the Charities SORP., make judgments and estimates that are reasonable and prudent,. states whether the appli(zble a(￿untIng *andardS have been followed, subject to any any material departures disclosed explained in the accounts: prepares the accounts on going COn￿M basis unless It Is Inapproprlate to presume that the (*arity will continue its adivrties. The Trustees are responstsle for keeping proper a￿UntIng reo)rds which di￿￿Se with reasonable accuracy at any time the financial pOsit￿n of the tharity and enable them to ensure thal the financial statements compty with the Charities Act 2011. the Chanty IAc¥x>unts and Reports) Regulations 2CM)8 and the provisths of the trust deed. The Trustees are also responsible to safeguardiNJ the assets of Ihe chanty and ￿nce for tsking reasonable sleps lor the prevention and delect1￿ of fraud and other irregulantEs. The Trustees are responsible for the maintenan￿ and integrity Ot the chanty and financial information included on the charity's websrte. Legislation in the Unried Kingdom goveming the preparation and dissemination of aco)unts may drffer from legislation in olher jurisdictions. Approved by the Board ol Trustees and si3ned on ts behall by: Granville Jenkins Chair of the Trustees 8 September 2021 io BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **BRISTOL CHILDREN’S CHARITY STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING SUMMARY INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDING 31 JANUARY 2021** |**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Other trading activities
**_Total_**
**Expenditure (Note 4)**
**Expenditure on:**
Raising funds
Charitable activities
Other
**_Total_**
**Net income/(expenditure)**
**Transfers between funds**
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**|**Unrestricted Income**
**This Year**
**2020/2021**
**Prior Year**
**2019/2020**
**£**|**Unrestricted Income**
**This Year**
**2020/2021**
**Prior Year**
**2019/2020**
**£**|**Restricted Income**
**This Year**
**2020/2021**
**Prior Year**
**2019/2020**
**£**
**£**|**Restricted Income**
**This Year**
**2020/2021**
**Prior Year**
**2019/2020**
**£**
**£**|**Total Income**
**This Year**
**2020/2021**
**Prior Year**
**2019/2020**
**£**
**£**|**Total Income**
**This Year**
**2020/2021**
**Prior Year**
**2019/2020**
**£**
**£**| |---|---|---|---|---|---|---| ||27,452|42,241|7,267|14,065|34,719|56,306| ||5,155|20,308|0|0|5,155|20,308| ||**32,607**|**62,549**|**7,267**|**14,065**|**39,874**|**76,614**| |||||||| ||1,521|9,859|0|0|1,521|9,859| ||30,365|26,839|9,402|7,624|39,767|34,463| ||2,607|1,117|0|0|2,607|1,117| ||**34,493**|**37,815**|**9,402**|**7,624**|**43,895**|**45,439**| |||||||| ||(1,886)|24,734|(2,135)|6,441|(4,021)|31,175| ||0|0|0|0|0|0| ||**(1,886)**|**24,734**|**(2,135)**|**6,441**|**(4,021)**|**31,175**| |||||||| ||75,737|51,003|14,030|7,589|89,767|58,592| ||**73,851**|**75,737**|**11,895**|**14,030**|**85,746**|**89,767**| 11 BRISTOL CHILDREpfs CHARrrf REGISTERED COMPANY NUMBER." 01365577 REGISTERED CHARITY NLIM8ER". ¢Y2763Y3 BRISTOL CHILDREN'S CHARITY CHARrrABLE FUNDS BALANCE SHEET AS AT 31 JANUARY 2021 Unr••trl¢t•d Funds R•8trlcted Funds Totsl Funds Th18 yew Laii Yur 202W1021 201W2020 y£•r Ljst Year 202V2021 201V2020 TNJ yw Last Yeor 2021Y2021 201V2020 Curr•nt aM•ts Cash at bank *nd In h*nd (Not• 71 rot•l current *$$•ts 74,657 76.543 11,895 14,030 86.552 9),573 057 90.573 Cr•dltor•: am¢unt* falllng du• ￿thIn on• yo•r (Not• 81 N•t curf•nt I￿*ts/{lI•bM1£1•$1 851 737 Tot•1 ￿$01￿ l•ss curnt Ilabllll•s 851 Tot•1 n•t ass•ts or Il•blllll Fund• of th• Ch•rlty (Not• 10) R••trlet•d Incorn• fvnd• 851 737 Unr••trlct•d fvnd• 851 737 Tot•1 lunds The company was entitled to exem01￿ fr(ffj audtt under s477 of the C￿1panIeS Act relating io small ccfflpanies. Thè members have nol required th8 company to cthin an audit in accCrtdan￿ wth section 476 of the cl￿panieS Act The directors acknoNledg8 their respcKtsibilities for cc¥nth'ng wilh the requlrements cl the C(￿panIeS Acl with resFeCt io accounting reuffds and their preparati￿ of accounts. These accounls have been pr8pared in acctrdanc8 With [w￿lS1(￿￿ applicablg to small companies subjecl lo the small companies regime and in awdance wilh SORP FRS102 2019. The notes at pages 13 to 19 fcrni part (* Ilw ac£wnts Approved by the Board of Trustees and sifv (n tts behall ty.. Granvill Jenkin - Chair d the Trustees 8 September S)21 12 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **NOTES ON THE ACCOUNTS** ## **1 Basis of preparation** ## **1.1 Basis of accounting** 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 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. The charity constitutes a public benefit entity as defined by FRS 102. There are no assets or liabilities denominated in foreign currencies. ## **1.2 Going Concern** The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. The Covid-19 pandemic has had an impact on the charity’s traditional fundraising event income, this has been partially offset by the strenuous and successful efforts of the charity’s appeals team. The charity has sufficient reserves to weather the storm in the short term rather than affecting the charity’s ability to continue as a going concern. There are no material uncertainties affecting the current year’s accounts. In future years, the key risk to the charity is a fall in income from donations however with very small overheads the charity carries no significant financial risk. The accounts present a true and fair view and no changes have been made to the accounting policies disclosed above. No accounting estimates are utilised in the accounts and therefore no changes to estimates have occurred in the accounting period. No material prior year errors have been identified in the reporting period. ## **2. Accounting Policies** ## **2.1 Reconciliation** The is no reconciliation with previous accounting policies necessary. ## **2.2 Income** All incoming resources are recognised once the charity has entitlement to the resources, it is probable (more likely than not) that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability. 13 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **NOTES ON THE ACCOUNTS (CONTINUED)** There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by SORP FRS 102 or FRS 102 Grants and Donations are only included in the Statement of Financial Activities when the general income recognition criteria are met. Legacies are accounted for as incoming resources either upon receipt or where the receipt of the legacy is probable. The charity has not received government grants in the reporting period. Gift Aid is receivable through JustGiving when there is a valid declaration from the donor and is included in income. 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. The charity has not received donated goods or services in the current and immediate past years. The value of any voluntary help received is not included in the accounts but is described in the Trustees’ annual report. ## **2.3 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. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs are paid from the unrestricted (General) fund to preserve the integrity of the restricted (Education) fund which comprises donations from a single source and incurs no fundraising costs. The charity does not make grants with or without performance conditions. The charity has no employees and therefore no redundancy obligations. The charity has creditors which are measured at settlement amounts less any trade discounts. A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. ## **2.4 Assets** The Charity has no tangible, intangible or heritage assets. The Charity holds no investments and has no debtors. 14 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **NOTES ON THE ACCOUNTS (CONTINUED)** ## **3** . **Analysis of Income** |**Donations and**
**Legacies**
Donations and
gifts
Gift Aid
Legacies
Other
**Total**
**Other trading**
**activities**
Fundraising
Events
Other
**Total**
**TOTAL INCOME**|**Donations and**
**Legacies**
Donations and
gifts|**Unrestricted Funds**
**This Year**
**2020/2021**
**Last year**
**2019/2020**
**£**
**£**|**Unrestricted Funds**
**This Year**
**2020/2021**
**Last year**
**2019/2020**
**£**
**£**|**Restricted Funds**
**This Year**
**2020/2021**
**Last year**
**2019/2020**
**£**
**£**|**Restricted Funds**
**This Year**
**2020/2021**
**Last year**
**2019/2020**
**£**
**£**|**Total Funds**
**This Year**
**2020/2021**
**Last year**
**2019/2020**
**£**
**£**|**Total Funds**
**This Year**
**2020/2021**
**Last year**
**2019/2020**
**£**
**£**| |---|---|---|---|---|---|---|---| |||26,481|35,588|7,267|14,065|33,748|49,653| ||Gift Aid|971|1,651||-|971|1,651| ||Legacies|-|5,002||-|-|5,002| ||Other|-|-||-|-|-| |||**27,452**|**42,241**|**7,267**|**14,065**|**34,719**|**56,306**| ||||||||| ||Fundraising
Events|5,155|20,308||-|5,155|20,308| ||Other|-|-||-|-|-| |||**5,155**|**20,308**||**-**|**5,155**|**20,308**| ||||||||| ||||||||| |||**32,607**|**62,549**|**7,267**|**14,065**|**39,874**|**76,614**| 15 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **NOTES ON THE ACCOUNTS (CONTINUED)** ## **4. Analysis of expenditure** ||**Unrestricted Funds**
**This Year**
**2020/2021**
**Last Year**
**2019/2020**
**£**
**£**|**Unrestricted Funds**
**This Year**
**2020/2021**
**Last Year**
**2019/2020**
**£**
**£**|**Restricted Funds**
**This Year**
**2020/2021**
**Last year**
**2019/2020**
**£**
**£**|**Restricted Funds**
**This Year**
**2020/2021**
**Last year**
**2019/2020**
**£**
**£**|**Total Funds**
**This Year**
**2020/2021**
**Last Year**
**2019/2020**
£
£|**Total Funds**
**This Year**
**2020/2021**
**Last Year**
**2019/2020**
£
£| |---|---|---|---|---|---|---| |**Expenditure on**
**raising funds**||||||| |||||||| |Incurred seeking
donations|537|633|-|-|537|633| |Staging fundraising
events|326|6,552|-|-|326|6,552| |Advertising,
marketing, direct
mail and publicity|657|2,674|-|-|657|2,674| |**Total expenditure**
**on raising funds**|**1,521**|**9,859**|**-**|**-**|**1,521**|**9,859**| |||||||| |**Expenditure on**
**charitable**
**activities**||||||| |||||||| |||||||| |Provision of goods
and services for the
relief of distress and
suffering.|30,365|26,839|9,402|7,624|39,767|34,463| |**Total expenditure**
**on charitable**
**activities**|**30,365**|**26,839**|**9,402**|**7,624**|**39,767**|**34,463**| |||||||| |**Other**||||||| |Governance|901|1,117|-|-|901|1,117| |Support Costs (IT,
Admin, Insurance)|1,706||-|-|1,706|-| |**Total other**
**expenditure**|**2,607**|**1,117**|**-**|**-**|**2,607**|**1,117**| |||||||| |**TOTAL**
**EXPENDITURE**|**34,493**|**37,815**|**9,402**|**7,624**|**43,895**|**45,439**| ## **5. Support Costs** Support costs not directly attributable to cost of raising funds or charitable activities are accounted for separately and are paid from the General (unrestricted) Fund. Restricted Funds consist entirely of donations from a single source and incur no fundraising costs. The minimal charitable activities costs for restricted funds are borne by the General (unrestricted) fund. 16 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **NOTES ON THE ACCOUNTS (CONTINUED)** ## **6. Details of certain types of expenditure** ## **6.1 Fees for examination of the accounts** |**2020/2021**
**2019/2020**
**£**
**£**
Independent examiner’s fees
630
612
Assurance services other than independent examination
-
-
Tax advisory fees
-
-
Other fees (for example: financial advice, consultancy, accountancy services)
paid to the independent examiner
258
492
**Total**
**888**
**1,104**
**. Cash at Bank and In Hand**
**2020/2021**
**2019/2020**
**£**
**£**
Short term cash investments (less than 3 months maturity
date)
-
-
Short term deposits
-
-
Cash at bank and on hand
86,552
90,573
Other
-
-
**Total**
**86,552**
**90,573**|**2020/2021**
**2019/2020**
**£**
**£**
Independent examiner’s fees
630
612
Assurance services other than independent examination
-
-
Tax advisory fees
-
-
Other fees (for example: financial advice, consultancy, accountancy services)
paid to the independent examiner
258
492
**Total**
**888**
**1,104**
**. Cash at Bank and In Hand**
**2020/2021**
**2019/2020**
**£**
**£**
Short term cash investments (less than 3 months maturity
date)
-
-
Short term deposits
-
-
Cash at bank and on hand
86,552
90,573
Other
-
-
**Total**
**86,552**
**90,573**|**2020/2021**
**£**|**2020/2021**
**£**|**2019/2020**
**£**| |---|---|---|---|---| |||630||612| |||-||-| |||-||-| |||258||492| |||**888**||**1,104**| |||||| ||**2020/2021**
**£**||**2019/2020**
**£**|| ||-||-|| ||-||-|| ||86,552||90,573|| ||-||-|| ||**86,552**||**90,573**|| ## **7. Cash at Bank and In Hand** 17 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **NOTES ON THE ACCOUNTS (CONTINUED)** ## **8. 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 one year**|**Amounts falling due**
**within one year**|**Amounts falling due**
**after more than one**
**year**|**Amounts falling due**
**after more than one**
**year**| |---|---|---|---|---| ||**2020/2021**
**£**|**2019/2020**
**£**|**2020/2021**
**£**|**2019/2020**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||806|806|-|-| ||**806**|**806**|**-**|
**-**| ## **9. Deferred Income** The charity has no deferred income for this year or last year. 18 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **NOTES ON THE ACCOUNTS (CONTINUED)** ## **10. Charity Funds** ## **10.1 Details of material funds held and movements during the CURRENT reporting period 2020/2021** _*** Key: PE - R - restricted income funds, including special trusts of the charity; and U - unrestricted funds**_ |**Fund names**|**Type***|**Purpose and**
**Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains**
**and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |General Fund|U|To support all
appeals and
general costs|75,737|32,607|(34,493)|-|-|**73,851**| |Education
Fund|R|To support
education-linked
appeals|14,030|7,267|(9,402)|-|-|**11,895**| |**_Other funds_**
**_(balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|**-**| |**Total Funds as per balance sheet**|||**89,767**|**39,874**|**(43,895)**|**-**|**-**|**85,746**| 19 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **NOTES ON THE ACCOUNTS (CONTINUED)** ## **10.2. Details of material funds held and movements during the PREVIOUS reporting period 2019/2020** **----- Start of picture text -----**
Fund Fund
Purpose and balances Gains balances
Type* Restrictions brought and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
To support all
appeals and
General Fund R general costs 51,003 62,549 (37,815) - - 75,737
To support
education-linked
Education Fund R appeals 7,589 14,065 (7,624) - - 14,030
Other funds
(balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 58,592 76,614 (45,439) - - 89,767
**----- End of picture text -----**
## **11. Transactions with Trustees and related parties.** - 11.1 None of the Trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity in this year or the previous year. - 11.2 The following Trustees’ expenses were reimbursed |**Type of expenses reimbursed**|**Type of expenses reimbursed**|**This year**
**2020/2021**|**Last year**
**2019/2020**| |---|---|---|---| |||**£**|**£**| |Travel||194|-| |Subsistence||-|-| |Accommodation||-|-| ||**TOTAL**|**194**|**-**| |The number of Trustees reimbursed for
expenses or who had expenses paid by
the charity|**2020/2021: 1**||| ## **12. Additional Disclosures** The Statement of Financial Activities for 2019/2020 has been restated to correctly reflect gross donations, gift aid and associated Just Giving costs, such that both income and expenditure has increased by £306. The change has had no effect on the net Income and Expenditure account of the Charity and has been made to ensure that the accounts comply with the SORP. 20 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BRISTOL CHILDRENS CHARITY** I report to the Trustees on my examination of the accounts, as set out on pages 11 – 20, of the Charity for the year ended 31 January 2021. ## **Respective responsibilities of trustees and examiner** The Charity's Trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act). The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. Having satisfied myself that the accounts of the charity are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, it is my responsibility to: - - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with 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 the 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 statement below. ## **Independent examiner's statement** In connection with my examination, I confirm that no material matters have come to my attention which gives me reasonable cause to believe that in, any material respect, that: - accounting records were not kept in accordance with section 386 of the 2006 Act or section 130 of the Charities Act, or; - the accounts do not accord with such accounting records, or; - the accounts do not comply with the accounting requirements of the 2006 Act, the Charities Act and the Charities SORP FRS102 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. 21 BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333 ## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BRISTOL CHILDRENS CHARITY (CONTINUED)** 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. Jeff Fuge FCA For and on behalf of Foxmain Associates Limited, a member firm of The Institute of Chartered Accountants in England and Wales Foxmain Associates Limited Chartered Accountants and Tax Advisers 60 Stoke Lane Westbury on Trym Bristol BS9 3SW 8 September 2021 22