wYrHAM HALL ANNUAL REPORT 2020-2021 # **WYTHAM HALL ANNUAL REPORT 1[st] April 2020 – 31[st] March 2021** ## **CONTENTS** Board of Trustees Members of Wytham Hall Chairman’s Report Introduction and Developments Benefactors of Wytham Hall Statistics Statement of Financial Activities Balance Sheet ##  **BOARD OF TRUSTEES** Dr David El Kabir, M.B.E., M.A., D.M. (Oxon), M.B., B.Chir. (Cantab), F.R.C.G.P. Principal of Wytham Hall Peter Barry, MBA (Cass), FCCA, DipM, MBCS. FIoD Finance Director, Meiko UK Limited. (Chairman) Professor Sir Brian Jarman, O.B.E., M.A. (Cantab), Ph.D., M.B., B.S. (London), F.R.C.P., F.R.C.G.P., F.F.P.H., F.Med.Sci. Emeritus Professor, Imperial College, Faculty of Medicine Dr Philip Reid, B.A. (Oxon), M.B., B.S. (Lond), M.R.C.P., M.R.C.G.P., D.R.C.O.G., General Practitioner, (Vice-Principal) Dr David Alexander Sturgeon, Consultant Psychiatrist at the UCL Psychological Therapies Service; formerly Consultant Liaison Psychiatrist at UCL Hospitals. (Vice-Chairman) (resigned 18/6/18) Lady Reid (Jane Reid) MA Oxon, MA Cape Town Caroline Moore, BA (Oxon) Sue Fish, BA (Cantab) Company Secretary: Dr Philip Reid, B.A. (Oxon), M.B., B.S. (Lond), M.R.C.P., M.R.C.G.P., D.R.C.O.G., General Practitioner, (Vice-Principal) ##  **PATRONS** Theodore Zeldin, C.B.E., F.B.A., F.R.S.L., F.R.HisC.S., M.A., D.Phil. (Oxon) David Shaw, C.B.E., F.R.C.P. (Lond), F.R.C.P. Edin), Hon. F.C.S.T. Terry Bamford, O.B.E., M.A. (Oxon), Dip. Soc. Admin Solicitors: Dibb Lupton Alsop, 125 London Wall, London EC2Y 5AE Auditors: Alliotts, Imperial House,15 Kingsway, London, WC2B 6UN Bankers: HSBC, 196 Oxford Street, London W1A 1EZ ## **MEMBERS OF WYTHAM HALL** ##  **RESIDENT MEMBERS** Dr David El Kabir, M.B.E., M.A., D.M. (Oxon), M.B., B.Chir. (Cantab), F.R.C.G.P. (Principal) Dr Philip Reid, B.A. (Oxon), M.B., B.S. (Lond), M.R.C.P., M.R.C.G.P., D.R.C.O.G., General Practitioner, (Vice-Principal) ##  **NON-RESIDENT MEMBERS** Andrew Keck, B.A. Hons. Manager Stephen Tufnell, B.Sc,MA., Dip.Couns. Manager Bridget McCarthy, Cert. Therapeutic Counselling Service Leader Magda Drozdowska, NVQ 3 in Health & Social Care, Postgraduate Studies of Journalism and Social Communication, Faculty of Humanities. Dr Nad’a Horakova, M.D. (Prague), GP Trainee, Cambridge scheme Danylo Yershov, M.D. (Prague) Junior Doctor, Kladno Hospital, Kladno, Czech Republic ##  **VISITING MEMBERS** George Osborne, F.C.C.A. Accountant ## **Chairman’s Report** The pandemic continued to have a profound effect in the first part of the year on the running of Wytham Hall in the methods of operating similar to last year. Staff continue to work from home on some days but still are managing to move clients to independent accommodation and provide resettlement support. The previous development of a business continuity /pandemic policy greatly assists in this support. There has been only one known case of Covid-19 among current residents. The result of a necessary change in staff approach has resulted in an increase in the team’s ability to provide effective support to residents. New residents have been admitted but not through the usual referral routes which were impacted severely by the pandemic. Counselling and therapeutic support via telephone was made available to those residents and ex-residents in need of the service, which replaced the usual face-toface meetings. As in the past residents continue to help in the running of Wytham Hall especially when staff were not present due to working from home. Flood damage was sustained at Lanhill Road as it is in a high flood location. The majority of flood repairs had been completed and to a higher standard than before. Works included 2 bedrooms, laundry room, corridor, stairs, and bathroom. These were not covered by insurance due to exclusions in policy. Flood damage was also sustained at Wytham Hall. An extra shower had been created, the kitchen had been totally replaced and was a much more homely room and easier to clean. Works to Wytham Hall were covered by insurance payments for Wytham Hall, which included loss of income and goods. Financially Wytham Hall remains stable and viable but continues to be dependent on the contract with Westminster City Council for its continuing operations. Peter Barry ## **Introduction** Wytham Hall is a supported housing charity based in Maida Vale. We provide drug and alcohol abstinent housing and support for up to 25 people who have found themselves classified as homeless by whatever definition. 21 of our rooms are part funded by Westminster City Council. We maintain a support staff team of four and employ one further team member in a cleaning/handyperson role. ## **Developments** During the past year, and despite the pandemic, we have continued to achieve notable successes in supporting residents to move on from us to independent accommodation and we have continued to provide them with resettlement support to help them settle into their new lives. We have also been successful in continuing to admit new residents with some referrals arriving via referral sources not previously considered. Such efforts to develop said new relationships has often paid dividends when our traditional referral routes have proved problematic. Our in-house counselling service has continued, but via telephone only. Counselling offered in this way has proved both challenging and educational with regard to how this provision might be developed in the future. We continue to provide high quality accommodation, and for the last few years, have invested heavily in maintaining and refurbishing our accommodation. Such accommodation has helped us to provide an environment that enables our residents to focus on self-development. We are grateful for the additional income we have received through donation. The additional income proves invaluable in allowing us to provide extra support to residents that we would not have been able to provide without it. ## **Covid-19** Inevitably the pandemic has forced changes upon how we work. This has been somewhat of a challenge, but it has also taught us some invaluable lessons that we hope to take forwards into how we will work in the future. By way of an example, as face to face contact diminished to almost zero, being replaced by telephone contact, we have learned that more frequent, but less intense, interaction has typically enabled the development of more relaxed and more trusting relationships in many cases. Our assessment of such lessons is ongoing. We have continued to provide effective support via telephone calls, emails, texts and, socially distanced, face to face contact. We continue to provide support to some of our ex-residents who live alone and therefore were at great risk of becoming problematically isolated, particularly as they are often without other means of support. We continue to be aided in our effective response to the challenges of the pandemic by the efforts of our electrician and plumbing contractors who have performed roles beyond their job description, to aid us during their occasional on-site visits. Certain residents have also helped significantly through their contribution to tasks that would otherwise be carried out by staff. Such tasks include the taking in of necessary deliveries and the dispersal of cleaning products and similar. ## **Flooding** Unfortunately, the main Wytham Hall building and one of our other properties suffered badly from last summer’s floods. A month’s worth of rainfall fell within a few hours and affected many businesses and homes within the Maida Vale area and beyond. This required the drying, stripping back and redecoration of all room and corridors in both buildings. Such work is now complete, but proved costly in one property as flood insurance had not been available due to its location A few residents had to be temporarily rehoused, but predominantly we managed this within our own accommodation. We are indebted to our contractors for their swift and dedicated work which ensured disruption was kept to a minimum. The flood has refocused our attention on the impact of such events on our service and the need for adequate preventative measures. The likelihood of such flooding happening in the future is unknown, but we feel such events are worth our increased attention. ## **BENEFACTORS OF WYTHAM HALL** **We would like to thank the following organizations and individuals, as well as those that wish to remain anonymous, for their kind donations and gifts.** ## **FINANCIAL YEAR 2020 – 2021** **Trusts and Statutory Bodies: Individuals:** The Eleanor Hamilton Trust Mr. & Mrs. E. Jupp Derwent London Mrs. A. Hougie Mrs. D. Comline Dr. D. El Kabir E. Glew A. M. Whittome Mr. B. Eno A. Cheilek Duchess of Rutland Donations received in memory of the late Mr. T. Bamford OBE. ## **We would also like to thank the following organizations with whom we regularly cooperate:** Andrews Computers; The Benefits Agency; St Mungo’s; Chubb Securities; The Connection at St. Martin's; Great Chapel Street Medical Centre; The Metropolitan Police and Safer Neighborhood; The Passage Day Centre; The Rough Sleeping Team; Supporting People; Westminster Housing Benefit; Groundswell; St Mungo’s Clearing House Team; EASL; The Lodge; Furnival Press - TKO Print and Design Ltd; 4-5 Gray’s Inn Square Chambers; CMHT (Central Locality Team); Ruth Miller (Diabetes Nurse Consultant); North West London Transformation; Ros Johnson (Counsellor); Heather Lane (Community Nurse Specialist at St John's Hospice); FES Electrical repairs and maintenance; TL Heating and Plumbing; CASS Arts. ## **Age Range 2020/21** **----- Start of picture text -----**
9
8
7
6
5
4
3
2
1
0
Under 20 20-30 30-40 40-50 50-60 60+
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## **Ethnicity 2020/21** **----- Start of picture text -----**
UK
Europe
Asia
Africa
Other
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## **Length of Stay 2020/21** **----- Start of picture text -----**
10
0 [123456789]
Under 6 Months6 Months to 1 Year 1 to 2 Years 2 to 3 Years 3 to 4 Years Over 4 Years
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40¢121 15 1Q104 2to,i80 211.49B 218, 11¥04) {t1.488> 2CIJ.194 4&J.M8 47¥.357 1W.191 Ll 21gJ711 Charity Regi8tratlon No. 289328 Company Registration No. 01n7775 (England and Wales) WYTHAM HALL LIMITED COUNCIL OF MANAGEMENTS. REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 WYTHAM HALL LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Councll Of Management P Barry MBA (Cassl. FCCA. D￿$.m, MBCS. FIOD Dr D El Kabir MBE, W DM, MB, B Chir, FRCGP Sir B Jaman OBE, MA. PhD. MB. BS. FRCP, FRCGP Dr P Reid BA. MB. BS, MRCP. DRCOG C MCK)￿. BA {Oxon} S Fish, BA (Cantsb) S8¢retary Dr P Reid BA. MB. BS, MRCP, DRCOG Charity numbor 289328 Company number 01777775 Registored offlce 117 Sutherland Avenue London 2QJ Auditor Ajliotts LLP Imperial House 8 Kean Street London IAC2B 4AS WYTHAM HALL LIMITED CONTENTS Pago Council Of Management's report Statement of Council of Management's responsibilites Independent audilorfs report 7-10 ststemenl of financial activiti.es 11 Balan￿ sheel 12 Notes lo the financial ststements 13-22 WYTHAM HALL LIMITED COUNCIL OF MANAGEMENTS REPORT IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2021 The Council of Management present their annual rep)rt and financial ststements for the year ended 31 March 2021. The financial ststements have been PTepared in accordan￿ with the accounting policies sel out in note 1 to the rinancial statements and compty with the charity's memorandum and articles of association, the Companies Act 2006 and Accounting and Reporting by Charities." Ststement of Recommended Practi￿ applicable to charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 leffeclive 1 January 20191" Objectives and activities Objects of the Charitable Company i) The provision al Wham Hall of supported housing for men and women and assistance given in seeking appropriate medical and psychological support for those who through poverty, homelessness or age cannot Teadily obtain such care", ill lo promote, undertake and sponsor research into the special med￿7 needs of the poor, the homeless and the aged in order to improve the nature and standard of the support given to such persons-, and iiil the training and education in particular but not onty in connection with such matters of medk?I students and persons intending lo become m￿j1¢al students. Aims We aim lo reduce the numbers of homeless on the streets by housing them in the community and sUPPOrting them in their accommodation. Objectives Our objective is to achieve the highest occupancy possible and to break even financially. The Council of Management have paid due regard to guidan￿ on public benefit issued by the Charity Commission in deciding what activities the charty should undertake. Volunteors The charity relios on its voluntary resident staff for cover otherwise it would not be financialty viable. Volunteers provide ovemighl and weekend emergency managerial cover. Volunteers provide part-time managerial cover in the week. There is also some voluntary administrative input The value of work done by unpaid volunteers is estimated at £50,94912019.' £50,445), representing amounts for overnight cover. weekend on call managerial cover and daytime managerial cover. Achievements and performanc• The charity now exclusively provides sheltered housing accommodat￿￿ for 25 homeless people. Income is earned from rent and housing benefit and from SuppO￿n9 people grants from City of Westminster for providing support lo tenants. 24 residents were housed in our sheltered housing over the year al a cost of £7.881 ea¢h 12020-. 27 at £7.810 each) for an average of 9.2 months each. 82% occupancy12020". 85% occupancy) was achieved for the supported accommodation. Our target is a￿ayS 100Qk bul is difficult lo achieve rf residents move on and it lakes time lo fill the void rooms. WYTHAM HALL LIMITED COUNCIL OF MANAGEMENTS REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Financial review A deficit of £33,799 12020 - £127,425) was made for the year. from income of £290.12512020 - £279,176} and expenses of £323,924 12020 £406.601). The charty is sound finanaally with short terni ￿sh deposits of £174,76712020 - £174,810}. Resgprfes policy 11 is the policy of the charity to maintain unrestn.cled funds. which are free reserves of the charity. al a level which equates lo 6-12 months of unrestricted expenditure. This PTovides sufficient funds lo cover management and administration as well as the provision of sheltered accommodatKJn in the event of cash flow problems and any abnjpl changes in funding sources. 11 is recognised that none of the funding sources for Wlham Hall are guaranteed although al present no substantial changes in funders. policies is predicted. Should reserves fall below or exceed these levels this will be brought to the trustees attention lo take appropriate action. At 31 March 2021. the charity held £180.195 of free reseNes. This represents approxirnately seven months of unrestricted expenditure. Investment pollcy The Council of Management has considered the most appropriate policy for investing fLsnds. Accounts are currentty held with HSBC, Lloyds, and Santander. The charity has short lem investments as a preCaut￿n due to the uncertainty of future income in community care. The charity is empowered by the Memorandum of Association to invest the monies of the charity not Immediate￿ required for ils purposes in or upon such investments. securilies or propety as may be thought fil. Covid 19 Impact The pandemic has had limited impact in Ihe charity in the financial year and tK)St year end. The need for accommodation provided by the Charity remains strong and financially the tharity has adequate reserves to meet ils requirements the foreseeable future. Risk 8tatement Major risks lo which Wham Hall is exrKJsed. as idenbfied by the Council of Management, have been reviewed over the Coufse of the last year following consultation with an exlemal advisor and Systems have been established to miligale those risks. WYTHAM HALL LIMITED COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Governanco The Council of Management regularly ￿VIeW the skills mix tr) ensure that there is an appropriate range of relevant experience and expertise on the Council to cover the operational, management and financial requirements of the charty. Operational Risk Iham Hall exclusively runs 25 supported housing rcKJms over 4 properties. A rough sleeperfs grant of £25,000 is receDied for 5 bed spaces. A Supporting People grant of £39,696 is received for 16 bed SPa￿s. There is currently a full staff team of 4 and a part-time cleaner. management and co-ordinator responsibility falls within this team. tham Hall eurrently has in excess of 85 policies covering a variety of issues, such as ProtectiC￿ of Vulnerable adults IPOVAI. Equality and Diversty. Confidenlialty. Health & Safety, Infection Control Procedures, RIDDOR and Dealing with Violence. The Execubve Committee regularly reviews these. Health and Safety regulations are complied with as laid down by law and the ￿￿SIMinSter Enwronmental Health Services carry out regularly inspections. Finance Rlsk Measures lo ensure adequate income are regularfy reviewed and occupancy is regularly monitored. Wtham Hall has insurance policies including Employers Liability for £5 million and Loss of Income for £2 million. The financial situation is reviewed eight times per year and there is an annual extemal audr(. All investments are held in low risk deposits, and there has been no investment in the Stock Market. Envlronm¢ntsl and External Risk Supporting People. City of Westsninster, visit regulaty to inspect the support plans etc of residents. 117 Sutherland Avenue and 40 Lanhill Road are registered as Hou*s in Multiple Occupation IHMO}. Regular checks are made by gas, electri¢ity, fire alarm, fire exb"nguishei, petsonal alami, pest control, extractor fan and boiler professionals and safety ￿rtifICateS issued. The fire risk assessment 15 reviewed bi-annually. There is a fire safety policy and for each of the properties a fire emergency plan. Wham Hall is a smoke-free building as quired by UK law. A Computer Management Poliw covering areas of risk such as viruses and loss of data is in place. The Executive Commiltee visits the supported housing units annually to ensure that they are well maintained. Reputational Rlsk A Media Policy lo safeguard the good name of Wiam Hall and protect against repulational risk has been developed. A confidentiality Clause ststing agr￿ment to observe absolute confidentiality of the business both during employment al Vwlham Hall and thereafter has been added to staff contracts. The present terms and conditions stsle that all written poliues and procedures should be considered part of the conditions of employment. Law and Regulation Complia51¢o Risk Professional advice is sought regarding employment law whenever necessary. Staff contracts have been reviewed in the last year and all staff r￿1ve regular appraisa15. Annual Relums lo Companies House and the Charity Commission are made as required and the General Data Protection Regulation is complied with. WYTHAM HALL LIMITED COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTORS. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Plans for future periods We are aiming for 100% occupanGM for our shettered accomrnodation. We are continuing lo develop the AQA (Assessment and QuaIrf￿t1OnS Aliancel scheme lo enhance the personal development of our residents during their time at Wtham Hall and better equip them for intspendenl living. Structure. governance and management The governing docurnent of the Charitable Company Is the Memorandum and Arbcles of Association. The Charitable Company is limited by guarantee. The Council of Management. who are also the directors for the PUTPOSe of ￿￿panY law, and who served during the year and up lo the dale of signature of the financial stalemenls were.. P Barry MBA{Cass}, FCCA, Dip.M, MBCS. FIOD Dr D El Kabir MBE, MA, DM, MB, B Chir. FRCGP Sir B Jaman OBE, MA PhD, MB, BS, FRCP. FRCGP Dr P Reid BA, MB. BS. MRCP, DRCOG Lady J Reid MA (Oxonl, MA (Cape Town) C M(x)re, BA IOxon} S Fish, BA (Cantab) (Resigned 18 January 2021} None of the Council of Management has any benefiaal interest in the company. All of the Council ol Management are members of the company and guarantee to contribute £1 in the event of a winding up. WYTHAM HALL LIMITED COUNCIL OF MANAGEMENfs REPORT (INCLUDING DIRECTORS. REPORT> {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 The Chariiable Company is run by the Councd of Planagement Ivkno ￿ also th• Trust8es 8nd directors for Companies Art purrM)sesl. The Exocylive Committee ￿￿)rtS lo the Counul of Management. On a day to day basis Ihg $UPfA)rt staff report to the wdent staff rerxjrt to the chairman or th8 Comp8ny Secretary. A we&kly Meeti￿ is hdd lo ￿eW JI resklen Approximately 5% of senN)r stall time Is Spent InLsiee and exeojtive On8 third of the Truste8s resuJn annualty in TotabL￿. PrOSp￿tiVe Truste8s arè nominatei. arry MBA (Cass). FCC& Dip.M. MBCS, FIOD Tru$t•e Dale: . WYTHAM HALL LIMITED STATEMENT OF COUNCILOF MANAGEMENTS RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2021 The Council of Management, who are also the direclots of Wham Hall Limited for the purpose of company law, are responsible for preparing the Council Of Managemenys Report and the accounts in accordance with applicable law and United lQngdom Accounting Standards (United lQngdom Generally Accepted Accour)ting Practice}. Company Law ￿qUireS the Council of Managernenl to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resou￿$ and applicatron of reSoUr￿s. including the income and expenditure. of the charitable company for that year. In preparing these accounts. the Council of Managemenl are required to.. - select suitable accounting policies and then appty them consistently.. - observe the methods and principles in the chanb.es SORP- - make judgements and estimates that are reasonable and prudenL state whether applicable UK Accounting Standards have been followed. subject to any materi81 departures disclosed and explained in the accounts., and prepare the accounts on the going concern basis unless il is inappropriate to presume that the charity will continue in operation. The Council of Management are responsible for keeping adequate accounting records that disclose with reasonable accuracy al any lime the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the chaity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. WYTHAM HALL LIMITED INDEPENDENT AUDITOR'S REPORT TO THE COUNCIL OF MANAGEMENT OF WYTHAM HALL LIMITED Opinion We have audited the financial statements of Wham Hall Limited (the 'charity'l for the year ended 31 March 2021 which comprise the ststement of financial activities. the balance sheet and the notes lo the financial slalements, including signrficant accounting poliues. The financial repo￿ng framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of IreLand" (United TrQ"ngdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a true and fair view of the stale of the charitable company's affairs as al 31 Ma￿h 2021 and of ils incoming resources and application of resources, for the year Ihen ended.. have been property prepared in accordance wsth United Kingdom Generally Accepted Accounting Practi￿. and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with Intemalional Standards on Auditing (UK> IISAS {UKII and applicable law. Our responsibilities under those standards are further described in the Audilorfs Esponsibiliti&s for the audit of the financial slalements seth.on of our report. We are independent of the Charity in accordan￿ with the ethical requirements that a￿ relevant to our audit of the financial statements in the UK, incSuding the FRC'S Ethical Stsndard, and we have fulfilled our other ethieal responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opillion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Council of Management's use of the going concem basis of accounting in the preparat.on of the finanual statements is appropriate. Based on the work we have performed, we have not identffied any material uncertainties relating to events or conditions that, individually or collectively, may c2sI Signrf￿a￿t doubt on the charity's ability to continue as a going concern for a peri(yJ of at least iwefve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Counol of Management with respect to going concern are described in the relevant sections of this report. Other Infom)ation The other information comprises the informabon induded in the annual report other than the financial ststemenls and our audilorfs report Ihereon. The Council of Management are responsible for the other information contained within the annual report. Our opinion on the financial ststements th)es not cover the other infom)atKJn and, except lo the extent othe￿ise explicity staled in our report, we do not express any form of assurance conclusion thereon. Our responsibility is lo read the other infomi*ion and. in doing so. consider whether the other information is materially inconsistent with the finanual 51alemenls or our knowledge obtained in the Course of the audit, OT Othetwise appears lo be materially misstated. If we Hlenb"fy such material inconsistencies or apparent material misstatements. we are required lo delemine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomied. we conclude that there is a material misstatement of this other infomialion. we are requi￿ to report that facl We have nothing lo report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the infomialion gwen in the Council of Managemenfs report, which includes the directors, report prepared for the purposes of company law. for the financial year for which the financial statements are prepared is consistent with the financial statements", and the directors. report included within the Council of Managemenfs report has been prepared in accordan with applicable legal requirements. WYTHAM HALL LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE COUNCIL OF MANAGEMENT OF W￿HAm HALL LIMITED matte￿ on whlch we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors. report included within the Council of Management's report. We have nothing to report in respect of the following matters in relation to which the Companies ALI 2006 requires us to report lo you rf, in our opinion.. adequate accounting records have not b*n kepL or retums adequate for our audf( have not been received from branches not visited by us,. or the financial stslemenls are not in agreement with the accounting records and retums,. or certain disclosures of Iruslees, remuneration specrfied by law are not made". or we have not received all the infomiation and explanations we require for our audit., or the Council of Management were not entitled to prepare the financial statements in accordance with the small companies r￿lme and lake advantage of the small companies. exemptions in preparing the Counal of Managemenvs report and from the requirement to prepare a strategic rwrt. Responsibilities of Council ol Managemont As explained more fully in the statement of Council of Managemenvs responsibilities. the Council ol Management, who are also the directors of the charity for the purpose of ￿MpanY law, are responsible for the preparation of the financial statements and for being sab"sfied that they give a true and fair view, and for such internal control as the Council of Management detemine is n￿SSary lo enable the preparation of financial slalements that are free from material misslalemenl, whether due lo fraud or error. In preparing the financial slalemenls, the Council of Management are responsible ft)r assessing the charTty's ability to continue as a going concem, disclosing, as applicable, matters related lo going concem and using the going con￿r￿ basis ol accoijnling unless the Council of Management either intend to liquidale the charitable company or to ￿ase operations, or have no realistic allemative but to do so. Auditorfs responsibiltties for the audit of the financial statsments Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and lo issue an audilorfs report that includes our opinion. Reasonable assurance is a huh level of assurance but is not a guarantee that an audit conducted in ac￿rdanCe with ISAS (UK) will always delect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material rf, indivKlually or in the aggregate, they could reasonably bo expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud. are inStan￿S of non-LyJmpliano with laws and regulations. We de￿gn procedures in line with our responsibilities, outlined above. to detecl material misstatements in respect of irregularities, including fraud. The exlenl lo which our procedures are capable of delecb'ng irregularitses, including fraud, is detailed below. WYTHAM HALL LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE COUNCIL OF MANAGEMENT OF WYTHAM HALL LIMITED Our approach lo idenlrfying and assessing the risks of material misstatement in respect of irregularities. including fraud and non-compliance with laws and regUlat￿}nS. was as follow5". the engagement partner ensured that the engagement team colleth'vely had the appropriate competence, capabilities and skills lo idenbfy or recognise nOn-￿mplian￿ with applicable laws and Tegulations., we identified the laws and regulations appli(able to the Charity through discussions with Twstees and other management, and from our knowledge and experience of the not-for-profil sector.. we focused on specific laws and regulabons which we considered may have a direct material effect on the financial statements or the operats.ons of the charity. including the charib.es Act 2011, the Charities SORP, and data protection, anti-bribery, employment enmronmentsl and health and safety legislation", we assessed the extent of Complian￿ wtth the laws and regulations identified above through making enquiries of management and inspecting legal COTrespondence,' and idenlrfied laws and regulations were communicated within the audit team regularly and the team remained alert lo instsnces of nOn-c￿mplian¢e throughout the audil. We assessed the susceptibility of the Charity's financial st*ments to material misslalemenl. including obtaining an understanding of how fraud might occur. by.. making enquirie5 of the Trustees and management as to where they considered there was susceptibility lo fraud. their knowledge of actual, Suspected and alleged fraud., Considering the inlefnal controls in place to mib.gate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud throLrgh management bias and override of controls, we.. performed analytical pr¢xedures to idenltfy any unusual or unexpected relationships", tested journal entries lo identfy unusual transaction5'. assessed whether judgements and assumptions made in detemiining the 8Lxounting estimates were indicative of potential bias., and investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-complian￿ with laws and regulations, we designed procedures which included, bul were not limited to.. agreeing financial slalemenl disclosures to underfying supporknng documentation.. • reading the minutes of meetings of the Council of Management.. enquiring of management as to actual and w)tential litigation and claims., and reviewing corresponden￿ with HMRC. relevant regulators and the Charity's legal advisors. There are inherent limitations in our audit Procedures described above. The more removed that laws and regulations are from financial transadions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures requir&J to Klenlify non-complian￿ with laws and regLJlations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, rf any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities is available on the Financial Reporting Council's website at.. https."Il w.frc.org.uklaudilorsresponsibilib.es. This description fomis part of our audil0rf5 report. WYTHAM HALL LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE COUNCIL OF MANAGEMENT OF WYTHAM HALL LIMITED Use of our report This report is made solely to the charitable company's members. as a body. in ac£ordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state lo the charitable company's members those matters we are required to State lo them in an auditors. report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility lo anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report. or for the opinions we have formed. Stephen Meredith BA FCA DChA (Senior SLitutory Auditor) for and on behalf of Alliotts LLP Chartered Accountants Statutory Audltor Imperral House 8 Kean Street London WC2B 4AS 10- WYTHAM HALL LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Unrestrf¢tgd Unrestricted Restricted funds funds funds Ggneral Designatsd Total 2021 Total 2020 Notss en Donations and legacies Charitable activities Investments Other income 11,985 275,670 11,985 275.670 5,230 273,775 171 2,470 2,470 Totsl incomo 29),125 290,125 279,176 nditure on: Charitable activities 268.036 33.349 22.539 323.924 4￿,601 Net incomlnglloutgoingl sources before transfors 22,089 133.349) 122,539) 133,7991 (127.4251 Gross transfers betsveen funds (37.438) 37.438 Net fyxpenditure for the yearl Ngt movement in fund8 115.3491 4.089 {22,539} 133,7991 (327,4251 Fund balan￿S at 1 April 2020 195,543 22.358 473.157 691.058 818,483 Fund balances at 31 March 2021 180.194 26,447 450,618 657,259 691.058 The slalement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from conb'nuing ￿tl￿tieS. The statement of financi81 activities also complies wrth the requirements for an income and expenditure a¢￿Unt under the CompaniesAcl 2006. 11 WYTHAPa HALL LIMrrED BALANCE SHEEY ASAT31 AIARCH 2021 2020 45T.06S 4e4.121 ¢urr•nta$68ts 10.101 Coth at ￿ and hthand 210,150 211.498 X8.425 Crgthtprs: amowkn fawvJ thewjllth 16 {1¥041 111.488) 200,194 TO￿ as8•ts l•M current lJbl41•s ..450,618 X.447 180,194 21￿8 195',543 UAfe9kndedfurth. general. 657, B91,'05B Ll TNste• Corybony R4ol¥lrntSon No. OfTrrrri 12- WYTHAM HALL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 A¢counting policie8 Charity inforniation Iham Hall Limited 15 a private company limtted by guarantee Inco￿0[aled in England and Wales. The registered office is 117 Sutherland Avenue. London, ￿ 2QJ. 1.1 Accounting convention The financial statements have been prepared in accordan￿ with the charity's memorandum and articles of association, the Companies Act 20(￿ and "Accounb"ng and Reporting by Charities.. Statement of Recommended Practice applicAble lo charities preparing Iheir accounts in accoTdance with the FinancHI Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191" The charity is a Public Benefit Entity as deffined by FRS 102. The charity has taken advantsge of the provisions in the SORP for charrties apptying FRS 102 Updats Bulletin 1 not to prepare a Statement of Cash Flows. The f5nancial slalements are prepared in steding, which is the fvnctional currency of the charity. Monetary amounts in these financial slalemenls are rourHJed to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting licies adopted are set out below. 1.2 Golng concern Al the lime of approving the financial statements. the Council of Management have a reasonable expectation that the charity has adequate reSoUr￿S to continue in operational existence for the foreseeable future. Thus Ihe Coun￿1 of Management continue to adopt the going concem basis of accounting in preparing the financial stalemenls. 1.3 Charftable funds Unrestricted funds are available for use at the discretion of the Council of Management in furtherance ol their charitable objectives. Restricted funds are subject lo speerfic conditions by donors a5 to how they may be used. The purposes and uses of the restricted funds are sel out in the notes to the ffinanciaS statements. 1.4 Income Income is recognised when the charity is legalty entitled to it after any perfoTm8nce conditions have been mel, the amounts can be measured reliably. and it is probable that income will be receNed. Cash donations are recognised on receipt. Other don*ions are rec(N3nised once the charity has been notified of the donab"on, unless perfomiance conditions require deferral of the amount. Income tax recoverable in reialion lo donab.ons received under Grt or deeds of covenant is recognised at the time of the donation. Grant income is recognised on receipt or otherwise rf the charity has been notified of an impending distribution, the amounl is known, and receipt is expecled. Incoming resources are the amounts derived from the prowsion of charitable services, and slated after applicable diswurbts. 13- WYTHAM HALL LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Accounting policie8 (Continued) 1.5 Expenditure Resour￿$ expended are accounted for an accruals basis. Certain expenditure is allocated and apportioned between costs of generab.ng frJnd5 and charrtable expenditure by allocating costs on a fair basis, based on a spectfic review of the expenditure incurred. Cost of generaling funds comprises costs which are associated with raising fvnds from all the possible sources of incoming resou￿$. Support costs comprise costs for Ihe training of stsff, and have been alloc3ted lo sheltered accomm¢)dation in line with the nature of the Iraining. Governan￿ costs comprise C0515 ineurred in connection with administration of the charity and compliance and constitutional arKI slatulory requirements. Salary costs have allocated on the basis of time engaged in each area of activity. 1.6 Tanglble flxed assets Tangible fixed assets are inttsalty measured at cost and subsequently measured al cost or valuation, net ol depreciation and any impaim)ent losses. Depreciation is recognised so as to write off the cost or waluat￿n of assets less their residual values over their useful live5 on the following bases. Freehold land and buildings Leasehold land and buildings Electrical appliances Fixtures and fittings Fffty years straight line F￿ years straight line Four years straight line Four years straight line The gain or loss arising on the disposal of an asset is detemiined as the differen￿ between the ￿18 proceeds and the carrying value of the asset. and is recognised in the slalemenl of financial activities. 1.7 Impaiment of fixed assets At each reporting end date. the charity reviews the carrying amounts of its tangible assets to determine whether there is any indicalion Ihal those assets have suffered an impaimient loss. If any such ind￿allOn exists, the recoverable arnounl of the asset is estimated in order to determine the extent of the Im￿lMient loss {if any}. 1.8 Cash and cash equivalents Cash and cash eqLJivalents include cash in hand. dewstts held al call with banks. other short-tem liquid investments with original maturib'es of three months or kes5. and bank overdrafts. 1.9 Flnanclal Instrumonts A f1nancial instrument is a contract that gives rise to a financial assel of one entity and a financial liability or equity instrument of another entsty- The charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 'Olher Financial InstTumen15 Issues. of FRS 102 to all of ils financial instruments. Financial instruments are recognised in the Chari￿s balance sheet when the tharity becomes paty lo the contractual provisions of the inslTument. Financial assets and liabilities are offset. with the nel amounts presented in the financial statanenls, when there is a legally enforceable right lo sel off the recognised amounts and there is an intention to settle on a nel basis or to realise the asset and setue the liability simullaneously. 14- WYTHAM HALL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 A¢¢ounting poli¢1o8 (Continu￿) Baslc financlal assets Basic financial assets. which include debtors and cash and bank balances, a￿ initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangernent consb"tules a financing transaction, where the transaction is measured al the present value of the fvture receipts di$￿Unted at a market rate of irilerest. Financial assets classrfied as receivable within one year are not amortised. Basic financial liabllities Basic financial liabilities, induding credrtors are inrtially re(y)gnised at transaction price unless the arrangemenl constvcules a financing transaction, where Ihe debt instrument is measured at the present value of the future payments discounted al a martet rale of interest. Financial liabilities classified as payable wrthin one year are not amortised. Debt instruments are subsequentfy orried at amortiwj cost. using the effective interest rats method. Trade creditors are obligations to pay for gocxys or Serv￿ that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classtfied as current liabilities if payment is due within one year or less. If not, they are presented as non-currenl I￿abIlities. Trade creditors are recognised initially al transaction pri￿ and subsequentty measured at amortised eost using the effective Inte￿51 method. Derecognitlon of financlal liabilities Financial liabilities are derecognised when the charity's contractual oblpalions expire or are discharged or cancelled. 1.10 Employee beneffts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately a5 an expense when the charity is demonslrabty committed lo terminate the employment of an employee or lo provide lerminatson benefits. 1.11 Retirement benefits Payments to defined conth"bub"on retirement benefit ￿heMeS are charged as an expense as they fall due. 1.12 Fund The operating reserves are unreslricted funds which are availab18 for use at the discretion of the Trustees in furtherance of the general objects of the charity and which have not been designated for other purposes. The capital reserve represents the nel bLyJk value of freehold and leasehold land and buildings heid by the charity. 1.13 Govemment job retention scheme Government grants are recognised al the fair value of the asset receNed or receivable when there is reasonable assurance that the grant condilions will be mel and the grants will be received. A grant that specifies perf0mlan￿ conditions is recognised in income when the perfofmance conditions are met. Where a grant d￿S not specrfy perfomiance conditions it ts recognised in income when the proceeds are recewed or receivable. A grant receNed before the recognttion crtteria are satisfied is recognised as a During the year the charity utilised the govemmenl coronavirus job relentson scheme lo support wage osts. 15- WYTHAM HALL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Critlcal accounting estimates and Judgemgnts In the application of the charity's accounting policies, the Council of Management are required to make judgements, eslimales and assumpb.ons about the carrying amount of assets and liabilities that are not readily apparent from other Sour￿8. The estimates and associated assumptions are based on historical experien￿ and other factors that are considered to be relevanL Actual results may differ from these eslimales. The eslimales and Under￿ing assumptions are rewewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future Feriods where the revision affects both current and future periods. Crltical judgements Tanglb19 fixod assets Tangible fixed assets are recorded at cost less accumulated depreciation and impairment losses. Jud9ement is required to delemiine whether there are indicators of impairment of the company's propety, plant and equipment. Factors taken into consideration in reaching such a decision indude the economic viability and expected future financial perfomiance of the assets. Key sources of estimation uncertalnty Tangible fixed assets Tangible fixed assets are depreciated over their LEseful Iwes taking inlo account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factOf5. In re-assessing asset lives, factors such as technological innovation. product life cycles and Maintenan￿ programme5 are taken into account. Residual value assessments consider issues such as future market cDnditions. the remaining life of the asset and projeeled disposal values. Impalmignt of debtor balances The charitable company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment management considers factors induding the ageing profile of amount due and historical experience. Donatlons and legacies Unreslrict9d fvnds Total 2021 Total 2020 Donations and gifts 11,985 11,985 5,230 For the year ended 31 March 2020 5.230 5,230 16- WYTHAM HALL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Charitable activltles Supported hou$ing Totsl 2021 Total 2020 Income from charitsble actmlies Grants received 210.974 64.696 210,974 64,696 209,079 64,696 275,670 275,670 273,775 Analy$i$ by fund Unreslricled funds - general 275.670 275.670 For the year gnded 31 March 2020 Unrestricted funds- general 273,775 273,775 273,775 273,775 Income from investments Unrestricted funds Total 2021 Total 2020 Interest r￿￿able 171 For the year ended 31 March 2020 171 171 Other income Unrestricted fund8 general 2021 Total 2020 Governmentjob retention scheme grant 2,470 17- WYTHAM HALL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Charitable activitie8 Supported housing 2021 2020 Stsff costs Other costs 159,922 90.269 159,922 90,269 165.468 93,568 250,191 250.191 259,036 Share of 5UPPOrt costs (see note 81 Share of govemance costs {see note 8) 63,504 10,229 63,504 10,229 137,218 10,347 323.924 323,924 406,601 Analysis by fund Unrestricted funds- general Unrestricted funds- Designated Restricted funds 268.036 33,349 22.539 268,036 33,349 22,539 323,924 323,924 For the year ended 31 March 2020 Unreslricled funds- genefal Unreslricled funds- Designated Restricted fund5 269,383 114,679 22,539 269,383 114,679 22.539 406,601 406,601 Support costs Support Goyernanco costs costs 2021 Support Govemance costs costs 2020 staff c0515 Depreciation Repairs and maintenance 3.629 3.629 27.056 3,891 3,891 27,454 27,0 27,454 36.448 109,764 109,764 Audit fees 6.600 6.456 6,456 63,504 10,229 73,733 137,218 10,347 147,565 Analysed belween Charitable activities 63,504 10,229 73.733 137,218 10.347 147,565 18- WYTHAM HALL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 AuditoV$ remunoration The analysis of auditorf5 remuneration is as follows-. Fees payablo to the charfty'$ audttors: 2021 2020 Audit of the annual accounts 6,600 6,456 10 Council Of Management Except as detailed in note 21, none of the Council of Management lor any persons wnnected with them) received any remuneration or ￿nerrtS from the charity during the year. 11 Employg9S The average monthly number of employees during the year was". 2021 Number 2020 Number Employment costs 2021 2020 Wages and salaries Social security costs Other pension costs 144,918 9,137 9,496 148,084 11,186 10,089 163,551 169.359 There were no employees whose annual remuneration was more than £60,000. 12 Taxation No provision for taxation arises on the incoTne of the charitable company due to ils charitable slalus. 19- WYTHAM HALL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 13 Tanglblg fixed assats Freehold knnd and buildings Ltas*hold ￿e¢ll1cal Fixtures and lond and *iarKes fftlings buildings Totsl Cost At 1 April 2020 919.284 207,656 42.306 71,069 1,240,315 At 31 March 2021 919.284 207,656 42.3¢ 71,￿9 1,240.315 Depreclallon and Impalmient Al 1 Ap¥il 2020 Depreciation charged in the year 559,406 18.386 94,377 4.153 37.991 1.806 64,420 2,711 756,194 27,056 At 31 March 2021 577.792 98,530 39.797 67,131 783,250 Carrying amount At 31 March 2021 341,492 109.126 2.509 3.938 457,065 Al 31 March 2020 359.878 113,279 4,315 6.649 484.121 Freehold land and buildings comprise tsvo properties. 117 Sutherland Avenue and 40 Lanhill Road. On 24 Decembef 1985, the Charitable Company acquired the freehold Inte￿$t in the land and buildirgs of 117 Sutherland Avenue, London ￿, which il previously held on lease. Consideration paid (inclusive ol costs) for the property amounted to £238.806. The unamortised alnount on the extinguished lease amounting to £10,800 was added to the ￿$1. 40 Lanhill Road. London W9, has been included in freehold land and buildings at tts cost of £392,791 and all other additions and improvements subsequent to March 1994 have also been included at cost. Leasehold land and buildings comprises two PrOpert￿s. 11 Charfield Court was purchased in May 1996 and is included in leasehold land and buildings al cost of £75.000 plus additions and improvements. 7 Charfield Court was purchased in August 1997 and is included in leasehold land and buildings at f(s cost of £97,000 plus addrtions and improvements. 14 Financial Instruments 2021 2020 Carrying amount of financial assets Debt instruments measured at amorhsed cost 10.191 6.865 Carrying amount of financial liabilltles Measurod al amortised cost 12.304 11,488 WYTHAM HALL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 15 Debtor8 2021 2020 Amounts falllng due within one year- Trade debtors Prepayments and accrued income 9,732 372 6,089 2,186 10,104 8.275 16 Creditorn: amounts falling duo within onè year 2021 2020 Trade creditOTS Accruals and deferred income 2.551 9,753 11,488 12,304 11,488 17 Retirement benofit schemes The charity operates a defined contn"bulion pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independenuy administered fund. The charge lo SOFA in respect of defined contribub.on schemes was £9.496 {2020 - £10,089). 18 Restricted funds The income funds of the charity include Testricted fund5 ￿mprising the following unexpendod balan￿$ of donations and grants held on trust for spectfic putposes: Balante at l April 2019 Outgolng Balance at resources l April 2020 Outgolng Balance at resources 31 March 2021 Capitsl reserve 495.6 {22.539) 473,157 {22,5391 450,618 Capital reserve This matches the nel book valve of the freehold and leasehold land and buildings al the financial year end acquired from restricted funds. 21- WYTHAM HALL LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 19 Designated funds The income funds of the charity indude the following designated funds which have been set aside out of unrestricted funds by the Iruslees for specific purposes.. Movement in funds Movement in funds tncorning Outyoing Balance at Incoming Outgolng Balance at sour¢e$ sources 1 April 2020 re50ur r880urces 31 March 2021 Balance at 1 April 2019 Cyclical maintenance reserve 101.179 19.980 (109.7651 11,394 37.438 128,8321 20,000 Fixed asset reserve 13.611 2.267 {4,914) 10,964 {4.5171 6,447 114.790 22.247 (114.679) 22.358 37,438 133,349) 26,447 Cyclical maintenance reserve A cydical maintenance reseNe has been sel up in resp￿1 of the external repairs and Maintenan￿ of 117 Suthedand Ave, 40 Lanhill Road and 11 charf￿ld Court. During the year a transfer has been made from the unrestricted gene￿1 reSe￿e lo cover future expected maintenance and refurbishment costs. Fixod asset re8eNe This matches the nel book value of the fixed assets * the financial year end excluding the freehold and leasehold properties. 20 Analysis of net assèts between funds Unrestricted Deslgnated funds funds Restricted fund$ Total Fund balances at 31 March 2021 are represented by.. Tangible assets Current assetsllliabilibes) 6.447 20.000 450,618 457,065 200,194 180,194 180,194 26,447 450,618 657,259 21 Related party tsxn8actions One ￿UnCIl resident member recgives accornmodation at 117 Svthedand Avenue for a nomin81 service charge, in return for providing managerial and out of hours coveT. These transactions have been approved by the board of Trustees. WITHAM HALL LIMITED INDEPENDENT AUDITOR'S REPORT TO THE COUNCIL OF MANAGEME14T OF wrfHAIIJ HALL Um￿ED Opinion Wé ha* audited fva￿al of Wam IW lthe'rtharity? the ondgo 31 Marr* 2021 CCxnPit4 lh• slatem•nl of rm4￿141 Athibts. the balwKe sheel and the Doto$ 10 ts finBnciBI 5talernenls, inc￿1￿9 sunrfKant aw)uniwJ The fin* expw *y forn7 of 35surarte ¢onduwn th￿Tr ￿r re¥*)nsiknlty r6 to re￿ the ott)8r and. In doHU so. con*der whether the other Irbfcrfmabon Is rnatenaity I￿nsIStent￿￿th the t*70￿ Stslements OT ourktwwgè ID ihe ¢our8e of the audit, or otherwise aFWWS to be mateiiafry rnss*alwJ ￿ we i08ntrfy s￿h material intx>ny&ienc*s ￿ appaTenl [Tra￿ mtsstrdiement% 8re reqvvd k> deterrnine this gi¥e5 a matsnal n¥sstatement In Ihe rinanual sklements them￿￿￿. If. based on Ihe have wloTrr*d. we ¢w￿￿de that Ihère 1S 8 malerigl Mi￿1*￿1 dlhi5 cther inlDrma￿. rewirwj to ropjrt thattso haw toiewt ￿ Ihs rny*d. OpsnionB or* othBrm•ttw8 pTr¥cvlb•d ty the compan￿￿A¢1 2W6 In ourwinw)n. ba*d on the work uTr￿rtaken in the 0f0uraud￿. the Inforrna￿ in the of repDrt. i*lLths the diwtors, prepaTed for the wrp05es of LYW. &)r th* finsrwl whch the fin￿1￿ *81•￿nIS Bre wepar8d 18 rA)n￿stent whh the siaterw)ts.' 8 W￿HAm HALL LIMITED INDEPENDENT AUDITOR'S REPORT ICONTINUEDI TO THE COUNCIL OF ￿NAGEMENT OF IYfTTrIAM HALL LIMITED attors on whkh arn requlred to rewrt by ex(*k In li9hl of ltr* krknthoge and wderstandity of Ihe ttwrity its enwronmeni c￿ta￿a￿ in thtr ¢our8e of Managun￿lS rewrt r8quYe$ u$ lo re￿1 to you rf. ￿aurOFI￿￿￿". quate acr)yJrting record5 Tr)t kqt or rettIrr￿ •Jdit h*•È Tr)t fecewl Irc￿ ￿an￿8$ by us." or certain disclosures oflw5tees' twnun*rfK)n $pÉ¢iW try not m*le.' or 8 h8¥e Ml reeewed all the inf{xmat￿jn and expi*atV￿5w￿ re4uire al￿11.. or the Counal Lrf Manag*￿t wete 10 prewe the siaterr*nts in *(x)rd*c8 with the all COrr￿a￿S w¥ne and lake •*48th8g& d Ihe 8rn•M conpan*s' exernptiDns in k¥ep3ring Ihe C¢urn ReSPor￿1b￿l1i0$ olcourtll of l•anagemont ex￿ained more tully In the stsierrenl of C(wThY reeponsbikn4 CDuwl ol Managunenl. who are alw dwe¢trys ￿ lh¢ rt￿rity for ts wrpose rl c￿￿￿panY knv. ate resp￿$￿￿ for the preparabon of the fnaroal sl*ements and for ￿[￿ sabsf*d that they 9Ne a we and fw ¥￿, and for SLth Ini6m81 cofitr￿ as the CcAmuI ol Mawmenl dètem1￿ i¥ r*¢es88ry the prepaRt￿n of fin8n¢381 statern￿ts that are free from mthri* mtsstatement %•thelher the to Ita￿ Or erffK. In rmeparing the finanL*I stat￿￿ts. the CtyJnd of M8n8gemenl are ￿ponsI)￿ for assessirrfj (*arty'S ab￿rtY to ￿tInUe as a go￿9 rA)rttrn. disck*NJ. as ￿l￿tle. matws reW to concem u$w Ihe coKem b85is of counting unws ihe CtrJnd of Management eillw wleTvJ to tiwid* iho raBritable cryany or to ce*0 O￿l￿s, or no re*iK allwnairye ¥J. Audlto¢• rn•pon•lbu￿￿fO1 th• audlt of th• fiDartlal 8t•t•m•M• trtyn m*erial misststan￿ *thether due lo ¥raLKI or erTh. L8YJÈ * wditofs reFOrt that incbJde8 ￿r Rea￿ab￿ assw8rK8 1$ 8 hwJh of a5sufdnce bui is not a gu8Tatyi* Ihal ￿ Budil r￿j¢18d In xcordance with 1&4s IUK) atrwAyS dotecl a materi* m￿Sta￿￿t Wh￿ it oxrfts Misstatements GaD ali80 from fraud or error aTvJ are ryJnS¥je￿d maters81 rf. or in the 393fegate, they coubJ Fe8sonabty b Irreoulwths. KKI￿jIng fvaud. *• vistsn¢88 (rf regulabDDs. I￿n rmceduRs n Wne with our respDn*blthS. (xjumed *A)ve. lo dthcl m*ria mi%tat￿r￿Ats in r8srÉca ef Ir￿u￿rIt*S. delBiled b*)w. W￿HAm HALL LIMITED INDEPENDENT AUDrroR'S REPORT (CONTINUED) TO THE COUNCIL OF MANAGEMENT OF WfTrlAM HALL UMrrED Ouf 8ppre** to aThJ assewng Ihe Matsr￿ mBsIat￿￿nt in wof I[rt9￿nDes. induding aud aNJ non.c￿￿1**6 wth and reguklK)ns. as Idkv￿". . the engaypn*rTrt patheF ensurert that Ihe eng•Jen￿￿t oYleciNety W the ¥propri* laiw$. we idenlrf*d Ihe ￿ aryj regul&vns to the Chwity thv)U￿ dw¥¥ityB with fw*ets *J ot￿r tt*nayemenL arKY otjr krxywwe and ey4wwiceol ￿ not-IDf-wofrt È8d¢r. . we Ws>Y on speth *¥J whth we consh*red h8Ve 8 direcl malorial off•¢i on Ihe fin*)caal 8tsi•iwis or the operalwJns crfthe L*8rity, If￿￿1￿ the Charthe5 AL% 2011. the Charitiès SORP. aNJ kYOtecboD. w1th1b￿. and heatth Ènd safety ￿9￿￿￿0￿.. ' we assessed the ￿￿&ThI of comrAKan￿ ¥Mth the and wuatiDns KSentyfi&J a￿)¥* th￿U￿ makng enqui￿8 ￿ managerTWt¥Thd I)9￿*nO W r>>re¥￿rK*. ' iYoThtW wuklKM15 were oL¥DmutKatsd withm te*n rgwL9ty and th? t remained alertto 1nst*¢esofnonuld be¢LYne ￿*re of noTFcompli8we. Auditing stsrtdgrds aL80 limit the au(*t thnlfy Wlth laws and Wulat￿n8 any. MatsiiBI mi￿￿eMents that to traL*a can be h*thr 10 dewxt kn IhDse from thiDr as thoy involve de1iberttsct¥XSgWoro￿1usXJn. A further ￿9￿1p￿)n of wr ￿[m￿S￿l￿$ t5 a¥¥PAtit on the Fin￿￿¥ RepthYJ CounoTs website at. httyA'.11 w•w.fr¢.olg.￿autht0rsresoN$1￿tIe5. Thi$thwlwM fi)mE part rfour feF(rft. WllHAM HALL LIMITED INDEPENDEprf AUD￿OR.5 REPORT {¢ONnNUEDI TO THE COUNCIL OF MANAGEMENT OF wrfHAM HALL LIMITED Th15 rewrt L% rn3de solety &i the rthartsb*cornpty3 memL*rt as a t¢4ty. fft act>)rd0￿ *ith cha￿er 3 of P¥t 16 of the Act 20L% audit fo that wht State lo the th$rtstA• company's ￿￿berS rr￿tt￿¥ to $12te b Ihem 07 ￿ awliloT5' rewt and for no other purrA)5e. To the fuuesi extent perrrolted by ￿. we (ki not awil or aswme re¥Ayisibikty to anyfft Olher th*) thé Charita￿ th• ¢h8ritsbl• m￿thr5 as a bLwJy. tyjr outht br Ihis rryrt, c* for the opIn￿nSWe have fcrfmal. forand on ￿hall of Allh)tt8 LLP Chart•rBd Accourrta Statutory Aud(tor 8 Str*t 10-