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2021-12-31-accounts

REGISTERED CHARITY NUMBER: 292318

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2021

for

The Calm Trust

Monahans Chartered Accountants 38-42 Newport Street Swindon Wiltshire SN1 3DR

The Calm Trust

Contents of the Financial Statements for the Year Ended 31 December 2021

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 15

The Calm Trust

Report of the Trustees for the Year Ended 31 December 2021

The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objects and principal activities are to:

Significant activities

The main areas of charitable activity are the provision of counselling, advice and information and support the families and children.

Public benefit

The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity should undertake. The trustees consider that they have acted in the public benefit.

Page 1

The Calm Trust

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

Like many other charities, CALM has continued to feel the impact of the Covid-19 pandemic during 2021. Lockdowns, self isolation and social distancing have provided us with unique challenges. During 2020 CALM had to change focus and adapt some of our forms of support; however during 2021 we were able to begin a shift back to some of our trusted ways of working. Despite all of the challenges of the pandemic, as a charity we have continued to give valuable support to families with a child diagnosed with cancer or leukaemia and receiving care at the Great Western Hospital in Swindon.

As has always been the case, CALM charity continues to be run by a committee made up of parents who've had a child diagnosed with a form of cancer, and therefore understand the issues, concerns and demands placed on families we support. As a charity we have remained committed to providing emotional, practical and financial support, as well as social activities and the opportunity for families to make the most of the breaks between hospital appointments.

During 2020 the pandemic led to the cancellation of virtually all of our social activities, and 2021 started on a similar footing. To support our families during lockdown in April, we delivered Easter Eggs to around 30 families. The eggs were provided by the Iceland Distribution Centre in Swindon. We also delivered 20 arts and crafts kits donated by TD Williamson to around a dozen of our on-treatment families during the spring.

In May, as restrictions started to be relaxed, we were able to hold our first face-to-face coffee morning at a new location at St Francis CoE School in Tawhill, North Swindon. Further coffee mornings took place in July (just before the summer holidays) and again with a Halloween theme in the October half-term. In between, we were able to hold a successful outdoor family fun day at St Francis School, where we provided pizzas, ice creams, drinks, a bouncy castle and other attractions.

In December, we were able to return to running both a children's Christmas Party at the Masonic Lodge in Old Town and a teenage Christmas Party at the Ten Pin Bowling venue in West Swindon. CALM also delivered presents to all on-treatment families (including siblings) who were unable to make it to either of the Christmas parties. A smaller group of families were also treated to a free Christmas evening at Kaspas Desserts. Our biggest social event of the year saw more than 15 families enjoy an evening at the Wyvern Theatre's festive pantomime 'Jack and the Beanstalk'.

On the fundraising front, we were once again unable to stage our annual summer golf day in June. In early November we heard of the sad passing of John Lyford. For 25 years John has organised the sporting side of the golf day, looking after all of the scoring and presentations of prizes. John has been a driving force behind the CALM Golf Day and he was always supported by his wife Jenny. Everyone at CALM sends their love and condolences to John's family. John will be both honoured and remembered when our golf day returns in 2022.

For the second year running, Covid restrictions meant we couldn't stage our annual Christmas bag packing event at the Morrison's store at Haydon in Swindon. However, the store did allow us to run a bucket collection outside the doors, which was well supported. During December, CALM was also invited to be the official charity of the Swindon Wildcats Ice Hockey team's annual 'teddy bear toss.' Hundreds of teddy bears were donated and we held a collection at the end of the game too.

Although holding fundraising events was restricted again in 2021, thankfully CALM has continued to benefit from business support. The following companies have supported CALM in 2021: People Solutions, Nominet (grant to provide for digital devices), Iceland Distribution Centres (GXO), Fish Brothers Peugeot & Seat, Lou's Flower Box, Nationwide Building Society, Aldi Regional Distribution Centre, Learning Curve Day Nursery, Fundamental, TK Maxx/Homesense, Enterprise rent-a-car and New Balance

CALM has also received support from the following community groups and individuals: Swindon Freemasons, 24 Squadron RAF Association, Natalie Lee & Guy Pearce, Amesbury Walking Football Club tournament, Alan Butler (Bournemouth to Berwick walk) Broome Manor Golf Club and Richie Burke & family.

A number of our families (and their friends) have also held fundraising events or taken part in challenges for us. These include: Sienna Lewis (walking challenge), Matthew Partridge (coffee, cake & raffle morning), Couchman family, Markus Lehmann (Odyssey club event), Alison & Rob Franklin (wedding donations), Cat Bunce (fundraising in memory Daniel Fagan), Shreenik Khadka (fundraising) and Pete Hogan (Race to the Stones).

With lockdown restrictions easing in May, CALM was able to offer a full season of convalescent family holiday breaks at a choice of South Cerney in Gloucestershire, Weymouth in Dorset and Tenby in South Wales. All three caravan holiday homes were used extensively. In addition, from May we were also able to offer our families passes to use for a day out at Bristol Zoo.

CALM has maintained its close links with the local medical teams. During 2021 this has predominantly been through Nurse Helen Good, who continues to play a key role in providing care and support for our families. Lockdown has meant the majority of this contact has been via email and phone calls. CALM also continues to support and fund care packages for our families, including sweets and treats that clinic volunteer Lynda McMahon can hand to children when they attend appointments.

Page 2

The Calm Trust

Report of the Trustees for the Year Ended 31 December 2021

CALM continues to work in partnership with other charities that assist our families. We are grateful to CLIC Sargent for providing Social Workers at the main regional centres in Oxford & Bristol. CALM is also thankful to the work of several children's hospice organisations in our area, including Julia's House and Jessie May. CALM also continues to benefit from financial support from other charitable groups including the Fat Boys charity, which presented Christmas presents to some of our families. For the first time in 2021, CALM also worked together with Chloe's Fight with Ewings, a charity set up in memory of Chloe Venton. Chloe's family held a family fun day in July and were able to make a donation to CALM from the money they raised.

CALM continues to support the work of other charities. We continue to support the Nordoff Robbins charity to provide music therapy sessions on the Children's Ward at the Great Western Hospital in Swindon. CALM also continued to support DKMS events in Swindon to encourage people to join the blood stem cell register

CALM continues to keep families up-to-date with events via e-mails, with a continued use of social media (Facebook and Twitter) to share our achievements and successes.

During 2021, CALM was able to celebrate a number of children successfully completing their treatment, but at the same time new families went through the trauma of learning their child had a form of cancer or leukaemia. A number of children have received palliative treatment during the year and sadly two children supported by our charity lost their battles with cancer during the year.

The charity provided assistance and support to all families with a child on treatment. As well as the support detailed above; the charity also continues to have a policy of continuing to invite families to be part of CALM following the conclusion of treatment.

Our committee has worked hard in difficult times to continue to support our families. Two long serving committee members - Sam Goodchild and Maureen Morland - stood down from the committee in 2021. The charity would like to place on record our thanks to both of them for everything they have done to support our families. To ensure the charity can continue to move forward it remains important that we continue to encourage more parents to consider joining the committee.

Financially, 2021 has been a more stable year for the charity, after the difficulties of 2020. CALM continues to have a policy of keeping cash reserves in place for such difficult times. It continues to be our aim to have two years' worth of funding in reserve. This policy enables a degree of leeway should the charity fall on harder times, while ensuring families with a child on treatment continue to receive the valuable support that so many others have relied on in the past.

FINANCIAL REVIEW

Financial position

At 31 December 2021 the charity had total funds of £243,801, of which £49,724 are held as fixed assets and £11,391 as restricted funds. Free reserves are £182,686.

Reserves policy

Financially CALM continues to live within its means and continues to take a prudent view of holding at least two years worth of running costs as cash reserves. This policy enables a degree of leeway should the charity fall on harder times, while ensuring families with a child on treatment continue to receive the valuable support that so many others have relied on in the past.

FUTURE PLANS

The charity plans continuing the activities outlined above in the forthcoming years subject to satisfactory funding arrangements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The organisation was registered in 1985.

Recruitment and appointment of new trustees

The Management Committee are not charity trustees for the purposes of charity law. Under the requirements of the Trust Deed the members of the Management Committee are all volunteers and are confirmed at the Annual General Meeting.

The trustees are already familiar with the practical work of the charity.

Page 3

The Calm Trust

Report of the Trustees for the Year Ended 31 December 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

The CALM Trust has a Management Committee of up to 16 members who meet most months and are responsible for the strategic direction and policy of the charity. The Secretary also sits on the Committee.

A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the Chair.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

292318

Principal address 52 Cornflower Road Haydon Wick Swindon SN25 1SA

Trustees

J Bridgeman P Cowan K Jennings

Management Committee Mr R Crowley Chairman Mrs L Young Treasurer Mrs S McGill Secretary Mrs A Buckley Mr C Bull Mr R Burke Mr A Coward Mrs E Dancey Mrs C Fernandez Mrs E Kemp Mrs C Lacey Mrs S Lewis Mrs S Motture Mrs F Robinson Mrs D Rodgers Mrs C Shurmer Mrs H Steward

Independent Examiner James Gare FCA DChA Monahans Chartered Accountants 38-42 Newport Street Swindon Wiltshire SN1 3DR

Solicitors Bevirs Solicitors, 36 Regent Circus, Swindon, SN1 1UQ Bankers Barclays Bank plc, Regent Street, Swindon, SN1 1QB

Page 4

The Calm Trust

Report of the Trustees for the Year Ended 31 December 2021

Approved by order of the board of trustees on 26 March 2022 and signed on its behalf by:

J Bridgeman - Trustee

Page 5

Independent Examiner's Report to the Trustees of The Calm Trust

Independent examiner's report to the trustees of The Calm Trust

I report to the charity trustees on my examination of the accounts of The Calm Trust (the Trust) for the year ended 31 December 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

James Gare FCA DChA Monahans Chartered Accountants 38-42 Newport Street Swindon Wiltshire SN1 3DR

Date: ............................................. 6 April 2022

Page 6

The Calm Trust

Statement of Financial Activities for the Year Ended 31 December 2021

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
47,325
Other trading activities
3
1,001
Investment income
4
187
Total
48,513
EXPENDITURE ON
Raising funds
5
250
Charitable activities
6
Support activities
65,784
Total
66,034
NET INCOME/(EXPENDITURE)
(17,521)
RECONCILIATION OF FUNDS
Total funds brought forward
249,931
TOTAL FUNDS CARRIED FORWARD
232,410
Restricted
funds
£
10,000
-
-
10,000
-
-
-
10,000
1,391
11,391
2021
Total
funds
£
57,325
1,001
187
58,513
250
65,784
66,034
(7,521)
251,322
243,801
2020
Total
funds
£
43,643
364
436
44,443
446
79,937
80,383
(35,940)
287,262
251,322

The notes form part of these financial statements

Page 7

The Calm Trust

Balance Sheet

31 December 2021

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Stocks
12
Debtors
13
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS
2021
£
49,724
2,258
20,722
173,223
196,203
(2,126)
194,077
243,801
243,801
232,410
11,391
243,801
2020
£
66,489
2,240
16,337
168,154
186,731
(1,898)
184,833
251,322
251,322
249,931
1,391
251,322

The financial statements were approved by the Board of Trustees and authorised for issue on 26 March 2022 and were signed on its behalf by:

P Cowan - Trustee

K Jennings - Trustee

J Bridgeman - Trustee

The notes form part of these financial statements

Page 8

The Calm Trust

Notes to the Financial Statements for the Year Ended 31 December 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.

There are no significant areas of judgements or key sources of estimation uncertainty.

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Legal status and general information

The charity is an unincorporated trust constituted by a trust deed. The details of the charity are found in the trustees report.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised once the charity has entitlement to the income, there is sufficient certainty or receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. The following specific policies are applied to particular categories of income:

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Page 9

continued...

The Calm Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

1. ACCOUNTING POLICIES - continued

Tangible fixed assets
Holiday Homes - 25% on reducing balance
Equipment - 25% on reducing balance
Computer equipment - 33% on straight line basis

The costs of minor additions or those costing below £1,000 are not capitalised.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Debtors

Amounts owing to the charity at 31st December are shown as debtors less provisions for amounts that may prove uncollectable. Short term deposits include cash held on deposit in savings accounts at the Bank. Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. DONATIONS AND LEGACIES

3.

Donations
OTHER TRADING ACTIVITIES
Fundraising events
Merchandise income
2021
£
57,325
2021
£
1,001
-
1,001
2020
£
43,643
2020
£
43,643
2020
£
328
36
364
364

Page 10

continued...

The Calm Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

4. INVESTMENT INCOME

2021
£
Deposit account interest
187
5.
RAISING FUNDS
Raising donations and legacies
2021
£
Fundraising costs
-
Other trading activities
2021
£
Purchases
250
Aggregate amounts
250
6.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 7)
note 8)
£
£
Support activities
60,286
5,498
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2021
£
Welfare support
20,069
Holiday home running costs
20,921
Travel
15
Functions
2,516
Depreciation
16,727
Loss on sale of assets
38
60,286
8.
SUPPORT COSTS
Governance
Management
costs
£
£
Support activities
3,968
1,530
2020
£
436
2020
£
13
2020
£
433
446
Totals
£
65,784
2020
£
32,773
20,064
10
76
22,163
-
75,086
Totals
£
5,498

Page 11

continued...

The Calm Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

8. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
2021 2020
Support Total
activities activities
£ £
Insurance 487 413
Telephone 382 394
Postage and stationery 398 383
Sundries 2,701 2,343
Accountancy and independent examination 1,530 1,318
5,498 4,851

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
43,643
Other trading activities
364
Investment income
436
Total
44,443
EXPENDITURE ON
Raising funds
446
Charitable activities
Support activities
79,937
Total
80,383
NET INCOME/(EXPENDITURE)
(35,940)
RECONCILIATION OF FUNDS
Total funds brought forward
285,871
TOTAL FUNDS CARRIED FORWARD
249,931
Restricted
funds
£
-
-
-
-
-
-
-
-
1,391
1,391
Total
funds
£
43,643
364
436
44,443
446
79,937
80,383
(35,940)
287,262
251,322

Page 12

continued...

The Calm Trust

Notes to the Financial Statements - continued

for the Year Ended 31 December 2021

11. TANGIBLE FIXED ASSETS

Holiday
Homes
£
COST
At 1 January 2021
146,089
Disposals
-
At 31 December 2021
146,089
DEPRECIATION
At 1 January 2021
80,176
Charge for year
16,478
Eliminated on disposal
-
At 31 December 2021
96,654
NET BOOK VALUE
At 31 December 2021
49,435
At 31 December 2020
65,913
12.
STOCKS
Stocks
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses
15.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
fund
£
Fixed assets
49,724
Current assets
184,812
Current liabilities
(2,126)
232,410
Equipment
£
1,280
(180)
1,100
914
87
(162)
839
261
366
Restricted
funds
£
-
11,391
-
11,391
Computer
equipment
£
756
(257)
499
546
163
(238)
471
28
210
2021
£
2,258
2021
£
20,722
2021
£
2,126
2021
Total
funds
£
49,724
196,203
(2,126)
243,801
Totals
£
148,125
(437)
147,688
81,636
16,728
(400)
97,964
49,724
66,489
2020
£
2,240
2020
£
16,337
2020
£
1,898
2020
Total
funds
£
66,489
186,731
(1,898)
251,322

Page 13

continued...

The Calm Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

16. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Trips
IT equipment
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
IT equipment
TOTAL FUNDS
At 1.1.21
£
249,931
1,391
-
1,391
251,322
Incoming
resources
£
48,513
10,000
58,513
Net
movement
At
in funds
31.12.21
£
£
(17,521)
232,410
-
1,391
10,000
10,000
10,000
11,391
(7,521)
243,801
Resources
Movement
expended
in funds
£
£
(66,034)
(17,521)
-
10,000
(66,034)
(7,521)
At
31.12.21
£
232,410
1,391
10,000
At
31.12.21
£
232,410
1,391
10,000
11,391
243,801
(7,521)

Comparatives for movement in funds

Net
movement At
At 1.1.20 in funds 31.12.20
£ £ £
Unrestricted funds
General fund 285,871 (35,940) 249,931
Restricted funds
Trips 1,391 - 1,391
TOTAL FUNDS 287,262 (35,940) 251,322

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 44,443 (80,383) (35,940)
TOTAL FUNDS 44,443 (80,383) (35,940)

Restricted funds:

Trips - A grant from Nationwide was received to fund trips for families supported by CALM.

IT equipment - donation from Nominet UK to fund devices, such as tablets or laptops, to children who are currently isolated at home, undergoing treatment in hospital or otherwise disadvantaged due to their current or recent illness.

Page 14

continued...

The Calm Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2021.

Page 15