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2021-03-31-accounts

Trustees Claire Redford-Kerr
(Chair)
Holly Loudon
Jane Taylor-Holmes
Lesley Anne Dixon
Emma Louise Wailer (Hon Treasurer)
Company Secretary: Jane Taylor- Holmes
Senior Management Team: Kim Hughes - Chief Executive
Bharti Prajapati
Finance Manager
Charity Number: 284736
Company Number: 1628566
Principal Address and
Registered Office: Apex Charitable
Trust
13—1SNorth Road
St Helens. Merseyside
WA10 2TW
Independent examiner: Christopher
Moss BScF.C.A.
Jackson Stephen
LLP
James House, Stonecross Business Park, yew Tree Way
Warrington,
Cheshire.
WA3 3JD
Bankers: NatWest
Pic
817Bristol Road South
Northfield
Birmingham,
8312NQ
Solicitors: Lawrence Stephens
14-16Great Portland Street
London
W1W BQW

Page
Trustees Report 4-14
Statement
ofTrustees'
Responsibilities 15
Independent
Examiners'
Report 16
Statement of Financial Activities 17
Balance Sheet 18
Statement of Cash flows 19
Notes to the Accounts 20-26

Unrestricted Restricted Total Total
funds funds 2021 2020
Notes
Income from
Incoming
resources
from
generating
funds:
Voluntary
income:
Donations. Legacy and Grants: 48)010 49490 73,190
Other Income 12,215 12415
Other trading activities:
Income from Coifee Shop 6,074 6,074 862
Income fiom Investments 49 49 179
60474 7454 67,628 74,231
Income from
Charitable
activities
Grants and contracts 107,444 107&444 145,867
Total income 60474 114,79S 175,072 220,098
Raising fends
Costs ofgenerating
voluntary
income 24,884 24,884 22,430
Charitable
activities
Ex-offenders
employment
programmes 32,1SS 107,054 139442 141,801
Total expenditure 57,072 107,054 164,126 164231
Net income/expenditure and net movement
before transfer 3,202 7,744 10,946 55,867
Transfer between
funds
(49) 49
Net movement
in funds
3,153 7,793 10,946 55,867
ReconciTiation offunds
Total funds brought forward 51,866 86,685 138551 82,684
Total funds carried forward 55519 94478 149497 138551

2021 2020
Notes f.
Fixed assets
Tangible 8,342 8,940
8,342 8,940
Current assets
Debtors 14,169 59,965
Cash at bank and in hand 132867 78 869
9 147,036 138,834
Creditors: amounts
year
falling due within one 10 ~5881 9223
Net current assets 141,155 129,611
Total assets less current liabilities 14 497 138 51
The funds ofthe charity
Restricted
fund
94,478 86,685
Unrestricted
funds:
General funds 55,019 51,866
Total charity funds 14 497 138551

2021 2020
Notes f
Cash flows from operating activities
Cash generated
fiom/(absorbed)
by 14 59,758 7,736
operations
Investing
activities
Interest received 49 179
Purchase oftangible Gxed assets 8~5808 ~13410
Net cash generated
from investing
activities
(5,759) (13,231)
Net (decrease)/increase
in
cash snd cash equivalents 53,999 (5,495)
Cash sud cash equivalents at beginning ofyear 78869 84 364
Cash and cash equivalents at end ofyear 132867 78 869

2 Donatioas and grants
Unrestricted Total Total
funds 2021 2020I
Donations and Legacy 9,463 1,280 10,743 46,265
Grants 38,547 38,547 26,925
Other Income 12215
~60
25
I 280 12,215
61505
73 190

3 Other trading Iscome
2021 2020
f f
Coifee Shop sales - Plan Bee 6,074 862
Investment
—Interest receivable
49 179
6 123 1,041
All mcome fiom mvestments in 2021 and 2020 were unrestricted
AU income fiom the Cofi'ee Shop m 2021 and 2020 unrestnrxed
4 Income from charitable
activities
2021 2020
f f
The Big Lottery Fund 6,363 9,626
Local Authorities 19,431 9,008
The Steve Morgan Foundation 20,841 25,212
John Moores Foundauon 5,000 5,000
Workers' Educational
Association
(ESPY 7,976 6380
Garfield Westoa Found anon 20,000
Lloyds TSBFoundation 5/04 24,825
Coslfields Regeneration
Trust
9,136 9,868
The Hilden Charitable
Trust
5,100
British Humane
Associsuon
7,000
Allen Lane Foundation 7,000
Community
Cashback Fund
12,383
Other 21 010
145,867

Expenditure
Basis of Ex-oiyenders Governance Total Total
allocation employment f 2021 2020
Costs directly
agocated to scdvttles
Staffcosts Drract 74301 74201 84,584
Staffcosts other Direct 299 138 437 1,744
Coffee shop supplies Duect 2,452 2,452 1,497
Volunteer
expenses
Duact 1346 1,346 2,606
Premises Ihract 14,582 14,582 9,803
General ofQce Ihract 8399 8399 6,548
Depreciation Ihract 4,901 4,901 4,470
Reportmg
Accountants
dt
Professional 1,305 I3tg 2,523 3,115
Bank Charges 86 86 19
Sapportcosts
allocated to activities
Staffcosts Staff time 16,878 18,753 1,875 37,506 23,202
StaQ'costs other StafFtime 3,148 3,498 350 6,996 5,354
Premises Staff arne 1,959 2,177 218 4,354 7,734
General office Staff time 1,079 1,199 120 2,398 6335
Depreciation StaQ'time 677 752 75 1,504
Legal dt Professional Stafftime 953 1,059 106 2,118 6,865
Bank Charges Stalf time 190 212 21 423 455
Total expenditure 164231

The average monthly
nu
mber ofemployees
dunng
the year was:
2021 2020
Number Number
Ex-offender employment programmes 4 4
Emptoymeat
costs
2021 2020
f.
Wages andsalaries 102,709 98,089
Social security costs 4,921 5,773
Other pension costs 4,077 3,924
11170 107786
Tangible fixed assets
Office st
balll illg
equipment
f
Cost
At I April 2020 21,479
Additions 5 808
At 31March 2021
Depreciation
At IApril 2020 12,539
Charge for the year 6406
At 31March 2021
Net book value
At 31March 2021 8 342
At 31March 2020 8940
9 Analysis ofcurrent assets 2021
f
2020
f
Debtors 233
Prepayrnents
and scorned
Cash at the bank
income 13,936
~2
59,965
147036 138834
In 2021f57246 (2020f58242) ofmsh at bank relates to unrestricted funds and f75621 (2020f20625) relates to restricted funds,
Debtors and Prepayments and accrued income f13,044 (2020f58,840)relate to restricted funds and f1,125(2020f1,125)
unrestricted.
10 Creditors: amouats
falling due udthtn one year
2021 2020
f
Taxes and social security costs 2,163 2,930
Other creditors 2,308 1,507
Accruals and deferred income 1,410 4,786

Restricted funds
Balance at Income Expenditure Transfers Balance at
I April 2020 31March 2021
Clear Choice - Local Authority 594 10,000 (7,771) 2,823
Specialist Offender
Support Project
42,719 21,136 (25,598) 38,257
Plan Bee - Community Coffee Shop 43/72 57,540 (47,514) 53398
Learning in Lockdown 26,122 (26,171) 49

Balance at Expenditure Transfers Balance at
I April 2019 31March 2020
Clear Choice - Local Authority 366 9,008 (8,780) 594
Specialist Offender Support Project 33,916 64,132 (55,329) 42,719
Plan Bee - Community Cofiee Shop 87,088 (43,716) 43,372
~34 2 160228 ~17825

Analysis ofnet assets between Analysis ofnet assets between Analysis ofnet assets between funds funds funds Unrestricted Unrestricted Restricted Total
funds funds
f,
12 Fund Balances at 31 March 2021
Tangible axed assets 8,342 8,342
Cash 57246 75,621 132,867
Debtors: amount falling due within one year 1,125 13,044 14,169
Creditors: amount falling due within one year (3,352) (2,529) (5,881)
4 497
Analysis ofnet assets between funds —comparative
Total
Fund Balances at 31 March 2020
Tangible axed assets 8,940 8,940
Cash 53,055 25,814 78,869
Debtors: amount falling due within one year 1,125 58,840 59,965
Creditors: amount falling due withm one year (2,314) (65t09) (9223)
51 866
13 Commitments
under
operating leasm
At the reporting
end
date the company had outstanding commitments for future minimum lease payments under non-cancellable
operating leases, which fall due as follows;
Land aad buildings
2021 2020
Expiry date f
Within one year - as one months notice.
Net income in the year is stated after charging operating lease rentals land 0'c buildings of f13,644 (2020: f13,500)
14 Cash gcncrsted from operatloas
2021 2020
f f
Surplus/(deficit) for the year 10,946 55,867
Adjustments
for:
investment
income recognised
in profit or loss (49) (179)
Depreciation 6,406 4,470
Movements
in working capital:
Bncrease)/Decrease
Decrease in creditors
in debtors 45,797
~342
(55,440)
3018
Cash generated by operations 59758 7736
26