Bristol Children’s Charity
Trustees’ Annual Report and Financial Statement for the Year Ended 31 January 2022
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 | 11 |
| Statement of Financial Activities | 12 |
| Charitable Funds Balance Sheet | 13 |
| Notes to The Accounts | 14 |
| Independent Examiner’s Report on the Accounts | 22 |
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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 2021/22. We are a charity that exists to improve the lot of children within the Bristol area who are in conditions of hardship or distress.
We finally saw the end to most restrictions relating to the Covid-19 pandemic in June 2021. 2020 and the first half of 2021 was probably the most difficult time in the Charity’s history.
We were able to resume our traditional fundraising including our flagship Christmas event, however collection boxes are taking much longer to fill as people have now become used to paying by card and cash is being used less and less. We have been very fortunate in gaining new corporate supporters and this funding enabled us to turn our fundraising around and claw back the lost opportunities in the first half of the year.
We managed to raise around £54,000 in the second half of 2021/22 which was considerably higher than 2020, and compared to the period 2015 - 2018, this figure stood up as an above comparable average.
Yet again the way the fundraising team and other Trustees helped nurture relationships within the corporate sector that helped us boost our income from June 2021 – Jan 2022. This money provided the Appeals team with more than enough money to continue with their ministry, they received 259 applications, all of which were investigated as part of our due diligence. I am pleased to report that during 2021/22 we were able to agree to 209 out of 259 applications. The whole team worked tirelessly and continued to use their great relationships with our suppliers to get items out to where they were needed. We spent a total of just over £30,000 in funding. It should be noted that the Appeals team faced unprecedented challenges with supply issues – especially school uniforms during the Summer. Suppliers across the UK simply could not cope with the volumes required. Our team persevered and eventually kitted out every child we agreed to help.
We are most grateful to all our local suppliers who bent over backwards to assist our efforts during this difficult time, especially Curry’s and Bristol Beds.
Going forward, we have set up a new Community Project which is a long-term project aimed at helping a wider audience in the city. We have agreed to help fund Bristol Hospital Education Service School in Montpellier with the purchase of a minibus and educational equipment and to include both financial and physical help with the re-building of their dilapidated allotment.
We are now able to apply for grants that were not previously available to us and we have a full programme of fundraising events for 2022 and feel far more positive with regards to funding and also being able to continue with our traditional work in helping individual children as well as the new Community Project.
Your donations made this work possible, and your future donations are the key to our continued success.
This is my fourth report as Chair of the Trustees, and I would like to thank the volunteers who fundraise and administer our Charity.
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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333
Foreword by the Chairman of the Trustees of Bristol Children’s Charity (continued)
Despite losing half a year, the fundraising team managed to surpass all the Appeals team “General” expenditure and contribute to 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, and our unsuspecting volunteer Lavinia.
As mentioned earlier in this report, the appeals team also faced enormous challenges throughout the whole year. They had to overcome huge hurdles in the supply chain, and continued difficulties/delays communicating with Social Workers and other professionals – 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.
Since coming aboard as our Treasurer, Mel has produced accurate, concise and clear reports to the Trustees, he has liaised closely with our accountants, Foxmain Associates, and his knowledge and diligence over procedural matters is something to be admired. Mel has totally embraced our ethos and our ministry, and continues to be a hugely important part of our ongoing journey.
If you would like to donate, details about how to do this are at the end of this report. Please support us, every £ counts.
Kind regards
Granville Jenkins
Chair of the Trustees 29 June 2022
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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333
Trustees’ Annual Report for the Year Ended 31 January 2022
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 2022.
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 lunch. 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.
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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333
Trustees’ Annual Report for the Year Ended 31 January 2022 (continued)
At the start of our year (February 2021) 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.
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 provision of clothing and school uniform continues to feature regularly.
Despite Covid-19 impacting fundraising for the first part of our year the charity has been able to meet its target of significantly increasing funds raised this year. Our major fund-raising event, the Christmas Lunch contributed handsomely to our total albeit not being as well supported as in previous years (due to a lingering Covid -19 hesitance perhaps). Overall, an extra £15,000 was raised this year. This included the first contributions to our new long-term school’s education project – BCC Community Fund which, by the end of the year was firming up to include transport, allotment, cookery and science assistance.
How we funded our work, our achievements and performance
The following figures are taken from the full accounts approved by the Trustees on 29 June 2022 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 - £55,487 Money spent - £40,505
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 and from corporate donations.
Money received: sources of funds
Our income this year is been derived from donations and gifts from the public, through corporate donations and through fundraising efforts. Where applicable, Gift Aid has been recovered on donations made through JustGiving, adding a small but valuable additional source of funds.
The total income (£55,487) consists approximately of £14,000 in corporate donations, £18,000 in public donations and £23,000 from fundraising proceeds.
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 £8,409.
Charitable activities (Appeals Responses) comprise expenditure of £25,305 of unrestricted funds for general appeals and £4,775 of restricted funds for appeals for educational purposes.
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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333
Trustees’ Annual Report for the Year Ended 31 January 2022 (continued)
Other costs (£2,016) comprise Governance costs of £828 and Support, covering IT, compliance, administration, and insurance of £1,188.
Performance against objectives
We started the year (1 February 2021) with the objectives of increasing our fundraising and expanding our expenditure for educational purposes. Despite the effects of Covid-19 on performance in the early part of the year, fundraising increased significantly overall. The return of the Charity’s annual Christmas lunch event had much to do with the final result.
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
Whilst we may be in a late recovery mode concerning Coronavirus, there will undoubtedly be further fall-out to come given the current financial situation and exploding costs of living. The charity stands ready to meet the impact.
We are committed to meeting all appeals for help where a valid case is made. We have entered a period when corporate and individual sponsorship and fundraising for our BCC Community Project is starting to flow in. We look forward to exciting times where we can make a real difference to the hundreds of children being educated by Bristol Hospital Education Service with whom we have partnered for this project. We have already designated £20,000 advance funding, to get the project off the ground. This will be repaid to the general fund over the next five years as community project fundraising progresses.
Our reserves policy
The Trustees’ reserves policy is set out in the Memorandum and Articles of Association governing the charity as a limited company. The 1978 figures quoted therein are adjusted for inflation and now stand at a minimum £48,000 and a maximum of £80,000
The Trustees calculate the reserves as that part of the charity’s unrestricted income funds that is freely available and not designated funds for specific projects.
The General Fund (Unrestricted) stood at £72,483 as of 31 January 2022.
The Trustees are content that in the current and potential, short-term future financial circumstances, a reserve at the higher end of that permitted is appropriate.
Our financial health: a strong balance sheet
The assets and liabilities of Bristol Children’s Charity as of 31 January 2022 are stated on page 12 and are compared with the position as of 31 January 2021.
Restricted income funds represent money which can only be used for specified purposes.
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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333
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.
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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333
Trustees’ Annual Report for the Year Ended 31 January 2022 (continued)
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 as incorporated 28 April 1978 as amended 9 November 2018, 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-today management of the charity has been delegated to the following Trustees: The Chair, the Vice-Chair, the Treasurer and the Charity Secretary.
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
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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333
Trustees’ Annual Report for the Year Ended 31 January 2022 (continued)
Directors & Trustees
The Directors and Trustees over the reporting period are:
| Director & Trustee | Appointed and Reappointed |
Due to stand down | Office |
|---|---|---|---|
| Granville Jenkins | 12 April 2018 20 October 2021 |
October 2024 | Chair of Trustees |
| Nicola Siobhan Harvey | 18 October 2018 20 October 2021 |
October 2024 | Charity Secretary and Trustee |
| Mervyn Leigh Brooks | 25 February 2020 20 October 2021 |
October 2024 | Treasurer |
| Valerie Christine Ward | 21 October 2019 8 October 2020 |
October 2023 | |
| Stephen Richard O’Neill | 10 January 2019 20 October 2021 |
October 2024 | Vice Chair of Trustees |
| Jennifer Mary Hill | 15 October 2017 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 | Resigned 18 October 2021 |
|
| Bobette Henry | 17 November 2020 | Resigned 26 January 2022 |
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
Independent Examiner
Foxmain Associates 60 Stoke Lane Westbury-on-Trym Bristol BS9 3SW
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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333
Trustees’ Annual Report for the Year Ended 31 January 2022 (continued)
How to contact us
Via our registered office:
42 John Repton Gardens Bristol BS10 6TH
Email: info@bristolchildrenscharity.co.uk
Fundraising and Donations
Fundraising:
fundraising@bristolchildrenscharity.co.uk
Donations:
Via JustGiving at www.justgiving.com/underprivlegedchildrenscharity or contact fundraising above.
Approved by the Board of Trustees and signed on its behalf by:
Granville Jenkins Chair of the Trustees
29 June 2022
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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333
STATEMENT OF TRUSTEE’S RESPONSIBILITIES IN RESPECT OF THE TRUSTEE’S ANNUAL REPORT AND ACCOUNTS
The Trustees are responsible for preparing the Trustee’s Annual Report and accounts for each financial year in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year which give show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these accounts, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgments and estimates that are reasonable and prudent;
-
states whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
-
prepares the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. The Trustees are also responsible to safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of accounts may differ from legislation in other jurisdictions.
Approved by the Board of Trustees and signed on its behalf by:
Granville Jenkins Chair of the Trustees
29 June 2022
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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 2022
| 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 2021/2022 Prior Year 2020/2021 £ |
Unrestricted Income This Year 2021/2022 Prior Year 2020/2021 £ |
Restricted Income This Year 2021/2022 Prior Year 2020/2021 £ £ |
Restricted Income This Year 2021/2022 Prior Year 2020/2021 £ £ |
Total Income This Year 2021/2022 Prior Year 2020/2021 £ £ |
Total Income This Year 2021/2022 Prior Year 2020/2021 £ £ |
|---|---|---|---|---|---|---|
| 32,069 | 27,452 | 1,125 | 7,267 | 33,194 | 34,719 | |
| 22,293 | 5,155 | 0 | 0 | 22,293 | 5,155 | |
| 54,362 | 32,607 | 1,125 | 7,267 | 55,487 | 39,874 | |
| 8,409 | 1,521 | 0 | 0 | 8,409 | 1,521 | |
| 25,305 | 30,365 | 4,775 | 9,402 | 30,080 | 39,767 | |
| 2,016 | 2,607 | 0 | 0 | 2,016 | 2,607 | |
| 35,730 | 34,493 | 4,775 | 9,402 | 40,505 | 43,895 | |
| 18,632 | (1,886) | (3,650) | (2,135) | 14,982 | (4,021) | |
| 0 | 0 | 0 | 0 | 0 | 0 | |
| 18,632 | (1,886) | (3,650) | (2,135) | 14,982 | (4,021) | |
| 73,851 | 75,737 | 11,895 | 14,030 | 85,746 | 89,767 | |
| 92,483 | 73,851 | 8,245 | 11,895 | 100,728 | 85,746 |
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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333
BRISTOL CHILDREN’S CHARITY CHARITABLE FUNDS BALANCE SHEET AS AT 31 JANUARY 2022
| Current assets Cash at bank and in hand (Note 7) Total current assets Creditors: amounts falling due within one year (Note 8) Net current assets/(liabilities) Total assets less current liabilities Total net assets or liabilities Funds of the Charity (Note 10) Restricted income funds Unrestricted funds Total funds |
Unrestricted Funds This year Last Year 2021/2022 2020/2021 £ £ 93,289 74,657 |
Unrestricted Funds This year Last Year 2021/2022 2020/2021 £ £ 93,289 74,657 |
Restricted Funds This year Last Year 2021/2022 2020/2021 £ £ 8,245 11,895 |
Restricted Funds This year Last Year 2021/2022 2020/2021 £ £ 8,245 11,895 |
Total | Funds Last Year 2020/2021 £ 86,552 |
|---|---|---|---|---|---|---|
| This year | ||||||
| 2021/2022 | ||||||
| £ | ||||||
| 93,289 | 8,245 | 101,534 | ||||
| 93,289 | 74,657 | 8,245 | 11,895 |
101,534 | 86,552 |
|
| 806 | 806 | - | - | 806 | 806 | |
| 92,483 | 73,851 | 8,245 | 11,895 |
100,728 | 85,746 |
|
| 92,483 | 73,851 | 8,245 | 11,895 |
100,728 | 85,746 |
|
| 92,483 | 73,851 | 8,245 | 11,895 |
100,728 | 85,746 |
|
| 8,245 | 11,895 |
8,245 | 11,895 |
|||
| 92,483 | 73,851 | 92,483 | 73,851 |
|||
| 92,483 | 73,851 | 8,245 | 11,895 |
100,728 | 85,746 |
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and their preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with SORP FRS102 2019.
The notes at pages 14 to 20 form part of these accounts
Approved by the Board of Trustees and signed on its behalf by:
Granville Jenkins - Chair of the Trustees 29 June 2022
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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.
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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.
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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 2021/2022 Last year 2020/2021 £ £ |
Unrestricted Funds This Year 2021/2022 Last year 2020/2021 £ £ |
Restricted Funds This Year 2021/2022 Last year 2020/2021 £ £ |
Restricted Funds This Year 2021/2022 Last year 2020/2021 £ £ |
Total Funds This Year 2021/2022 Last year 2020/2021 £ £ |
Total Funds This Year 2021/2022 Last year 2020/2021 £ £ |
|---|---|---|---|---|---|---|---|
| 31,207 | 26,481 | 1,125 | 7,267 | 32,332 | 33,748 |
||
| Gift Aid | 862 | 971 | - | - | 862 | 971 |
|
| Legacies | - | - | - | - | - | ||
| Other | - | - | - | - | - | ||
| 32,069 | 27,452 | 1,125 | 7,267 | 33,194 | 34,719 |
||
| Fundraising Events |
22,293 | 5,155 | - | - | 22,293 | 5,155 |
|
| Other | - | - | - | - | - | - | |
| 22,293 | 5,155 |
- | - | 22,293 | 5,155 |
||
| 54,362 | 32,607 |
1,125 | 7,267 | 55,487 | 39,874 |
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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 2021/2022 Last Year 2020/2021 £ £ |
Unrestricted Funds This Year 2021/2022 Last Year 2020/2021 £ £ |
Restricted Funds This Year 2021/2022 Last year 2020/2021 £ £ |
Restricted Funds This Year 2021/2022 Last year 2020/2021 £ £ |
Total Funds This Year 2021/2022 Last Year 2020/2021 £ £ |
Total Funds This Year 2021/2022 Last Year 2020/2021 £ £ |
|
|---|---|---|---|---|---|---|
| Expenditure on raising funds |
||||||
| Incurred seeking donations |
463 | 538 | - | - | 463 | 538 |
| Staging fundraising events |
6,613 | 326 | - | - | 6,613 | 326 |
| Advertising, marketing, direct mail and publicity |
1,333 | 657 | - | - | 1,333 | 657 |
| Total expenditure on raising funds |
8,409 | 1,521 | - | - | 8,409 | 1,521 |
| Expenditure on charitable activities |
||||||
| Provision of goods and services for the relief of distress and suffering. |
25,305 | 30,365 | 4,775 | 9,402 | 30,080 | 39,767 |
| Total expenditure on charitable activities |
25,305 | 30,365 | 4,775 | 9,402 | 30,080 | 39,767 |
| Other | ||||||
| Governance | 828 | 901 | - | - | 828 | 901 |
| Support Costs (IT, Admin, Insurance) |
1,188 | 1,706 | - | - | 1,188 | 1,706 |
| Total other expenditure |
2,016 | 2,607 | - | - | 2,016 | 2,607 |
| TOTAL EXPENDITURE |
35,730 | 34,493 | 4,775 | 9,402 |
40,505 | 43,895 |
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 Fund (Unrestricted).
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 Fund (Unrestricted).
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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
| 2021/2022 2020/2021 £ £ Independent examiner’s fees 600 630 Assurance services other than independent examination - - Tax advisory fees - - Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner 180 258 Total 780 888 . Cash at Bank and In Hand 2021/2022 2020/2021 £ £ Short term cash investments (less than 3 months maturity date) - - Short term deposits - - Cash at bank and on hand 101,534 86,552 Other - - Total 101,534 86,552 |
2021/2022 2020/2021 £ £ Independent examiner’s fees 600 630 Assurance services other than independent examination - - Tax advisory fees - - Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner 180 258 Total 780 888 . Cash at Bank and In Hand 2021/2022 2020/2021 £ £ Short term cash investments (less than 3 months maturity date) - - Short term deposits - - Cash at bank and on hand 101,534 86,552 Other - - Total 101,534 86,552 |
2021/2022 £ |
2021/2022 £ |
2020/2021 £ |
|---|---|---|---|---|
| 600 | 630 | |||
| - | - | |||
| - | - | |||
| 180 | 258 | |||
| 780 | 888 | |||
| 2021/2022 £ |
2020/2021 £ |
|||
| - | - | |||
| - | - | |||
| 101,534 | 86,552 |
|||
| - | - | |||
| 101,534 | 86,552 |
7. Cash at Bank and In Hand
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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 |
|---|---|---|---|---|
| 2021/2022 £ |
2020/2021 £ |
2021/2022 £ |
2020/2021 £ |
|
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| 806 | 806 | - | - | |
| 806 | 806 | - | - |
9. Deferred Income
The charity has no deferred income for this year or last year.
19
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 2021/2022
* 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 |
73,851 | 54,362 | (35,730) | (20,000) | - | 72,483 |
| Designated Community Fund |
U | To support long- term education project |
- | - | - | 20,000 | 20,000 | |
| Community Fund |
R | To support long- term education project |
- | 1,125 | - | 1,125 | ||
| Education Fund |
R | To support education-linked appeals |
11,895 | (4,775) | - |
- | 7,120 | |
| Other funds (balancing figure) |
N/a | N/a | - | - | - | - | - | - |
| Total Funds as per balance sheet | 85,746 | **55,487 ** | (40,505) | - | - | 100,728 |
10.2. Details of material funds held and movements during the PREVIOUS reporting period 2020/2021
| 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 |
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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333
NOTES ON THE ACCOUNTS (CONTINUED)
10.3 Transfers between funds
£20,000 was transferred from the General Fund (Unrestricted) to the Designated Community Fund (Unrestricted) (2021 - £nil). Further details can be found in note 10.4 to the accounts.
10.4 Designated Funds
| Planned use | **Purpose of the designation ** | Amount |
|---|---|---|
| CommunityProject | To support the CommunityProject with the significant initial outlayrequired. | 20,000 |
The designated funds were spent during May 2022 in order to provide support to Bristol Hospital Education Service as part of the long-term community project which includes transport, allotment, cookery and science assistance.
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 2021/2022 |
Last year 2020/2021 |
|---|---|---|---|
| £ | £ | ||
| Travel | 100 | 194 | |
| Subsistence | - | - | |
| Accommodation | - | - | |
| TOTAL | 100 | 194 | |
| The number of Trustees reimbursed for expenses or who had expenses paid by the charity |
2021/2022: 1 2020/2021: 1 |
12. Additional Disclosures
There are no additional disclosures to report.
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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 12 – 21, of the Charity for the year ended 31 January 2022.
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 (FRS 102) 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.
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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
29 June 2022
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