## **The Berin Centre** 

## **Financial Statements for the Year Ended** 

**31 March 2021** 

**Company number: 01767086** 

**Registered charity number: 292526** 



**The Berin Centre Report and Financial Statements For the Period ended 31 March 2021** 

||**Page**|
|---|---|
|**Contents**||
|Reference and Administrative details|1|
|Trustees’ Annual Report|2 to 5|
|Statement of Directors’ Responsibilities|6|
|Independent Examiner’s Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 to 16|





## **The Berin Centre Reference and Administrative Details of the Charity, its Trustees and Advisers As at 31 March 2021** 

The full name of the charity is The Berin Centre. 

|Charity Registration Number:|292526||
|---|---|---|
|Company Registration Number:|01767086||
|Registered office address:|The Berin Centre||
||Wimblestraw Road||
||Berinsfield||
||Wallingford||
||Oxon||
||OX10 7LZ||
|Trustees:|John Taylor - Chair||
||Barbara Bryant|(Resigned 23rd March 2021)|
||Richard Pullen||
||Jacqueline Logan||
||Robin Bennett||
||Tina Elder||
||Kenneth Chrisp||
||Cathryn Neesam|(Appointed 17th May 2021)|
||Manager: Laura Harte|(Appointed 1st March 2021)|
||Linda Champion|(Retired 31st March 2021)|
|Bankers:|Lloyds TSB||
||1 Pound Way||
||Cowley||
||Oxford||
||OX4 3XS||
|Independent examiners:|Critchleys Audit LLP||
||Beaver House||
||23-38 Hythe Bridge Street||
||Oxford||
||OX1 2EP||



1 



**The Berin Centre Trustees’ Annual Report For the Period ended 31 March 2021** 

## **Structure Governance and Management** 

The Berin Centre is a Charitable Incorporated Organisation. The governing document is the Constitution of the charity adopted at the AGM on 21[st ] January 2020. 

## **Appointment of charity trustees** 

1. Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. 

2. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. 

## **Number of charity trustees** 

a) There must be at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee. 

b) The maximum number of charity trustees is 12. The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum 

All Trustees give their time voluntarily and do not receive personal benefit from the charity. 

## **Objects and activities** 

The objects of the Charity are set out in its Constitution as being: 

The objects of the CIO are to promote any charitable purpose for the benefit of the inhabitants of Berinsfield and the surrounding area without distinction of political, religious or other opinion with the object of improving the conditions of life for the said inhabitants. 

Its mission is: 

- To provide Family and Community Services for Berinsfield and surrounding villages. 

The Charity has identified its strategic priorities as: 

- We will understand Berinsfield’s evolving community needs with a particular focus on raising early years’ educational achievement. 

- We will strive for continuous improvement in service quality and impact. 

- We will strengthen our partnerships with local community groups, educational bodies and local government. 

- We will develop our relationships with donors and funders. 

- We will develop a plan to secure our current building for at least the next 10 years. 

## **Public benefit** 

- Family support to young parents and their children 

- Outdoor space for families and children 

- Use of meeting rooms for community groups and health services. 

- Provision of training courses supporting basic skills, digital inclusion, parenting skills and well- being. 

- Community Larder open for all 

For these reasons the Trustees consider that the Charity meets the public benefit requirement. 

In setting the Charity’s goals and in its planning activities the Trustees have given due consideration to the published Charity Commission guidance on the operation of the public benefit requirement of the Charities Act 2011. 

2 



**The Berin Centre Trustees’ Annual Report (continued) For the Period ended 31 March 2021** 

## **PROGRESS AND PLANS** 

## **Progress and achievements** 

Whilst the pandemic posed significant challenges, The Berin Centre continued to provide vital support to the residents of Berinsfield and the surrounding area. Repeated lockdowns meant that we needed to suspend many of our usual services and temporarily close the building, however three key strands of our work continued consistently, providing a vital lifeline to many of our regular clients: 

## **Community Larder** 

The Berinsfield Community Larder was launched, in partnership with local charity SOFEA, two weeks prior to the first lockdown. We worked closely with SOFEA to rapidly adapt our model, moving to a system of providing pre-packed sealed boxes of ambient goods, fresh fruit and vegetables to members. Funding was secured to cover membership fees in recognition that the pandemic would be creating job insecurity and increasing food poverty for many of our members and, at its height, we were able to provide food to over 200 families. At times we provided the service outdoors to reduce the risk of infection and also delivered boxes when people were unable to come to us. As the year progressed we reverted to our paid membership, and supported a steady figure of around 105 families each week. Throughout the year we were supported by a fantastic team of volunteers who consistently gave their time and energy to prepare and distribute the food each week. The larder not only reduces food poverty, but also is an ethical and sustainable way to shop with much of the food provided at the larder being otherwise destined for landfill. This in turn reduces stigma for those attending due to a low income, as it presents as a very different service to a Food Bank. Many members expressed their appreciation for the larder, and called it a real ‘life saver’ at a time of great upheaval, not only in providing access to food in a low-risk way, but also in providing a reliable opportunity for social contact - many of our members live alone and found the lockdowns incredibly isolating. Coming to collect their box each week might be the only interaction they had, and it gave us the invaluable opportunity to check in and provide support. 

## **Growing Minds** 

The Growing Minds project, launched shortly before the pandemic, has continued to keep in touch with the 53 eligible Berinsfield families. Families with babies and children aged 0-7 in the village, who are eligible,  are provided with a free children’s book every month, which is posted to their home. We kept in regular contact with these families by Zoom and phone, and also maintained close contact with the local Nursery, Pre-School and Primary School to support their movement through and between other key partners. 

## **Family Support Services** 

Throughout the pandemic we’ve maintained close contact with the families who use our usual services, recognising that this has been a time of distress, anxiety, and increased risk for many. Our Designated Safeguarding Lead, along with the wider team, has been proactive in checking in with families to provide a regular point of contact, working hard to ensure that any early warning signs of family difficulty are picked up promptly and are supported. 1-1 support for individual parents has been offered, and we’ve continued to refer parents to Riverside Counselling (who are usually based in our building) for online or telephone counselling services. 

## **Summary** 

To enable all of this provision to take place we made the decision not to make use of the government furlough scheme, and our staff continued to provide agile and fast-changing packages of support to the village and surrounding area. This included some online Family Support Groups, activity ideas on YouTube, and regular remote staff meetings. We play an active part in the life of the village and have been instrumental in bringing together local partners to better cater to need. For instance, we arranged for One-Eighty, a mental health charity, to have a regular presence in the local primary school and for Family Links to coordinate a programme of professional support and training at The Berin Centre, the Pre-School and the local primary school to encourage more consistency across settings. 

3 



**The Berin Centre Trustees’ Annual Report (continued) For the Period ended 31 March 2021** 

Throughout the pandemic the Manager and Trustees have worked hard to seek funding to ensure the sustainability of the Centre. We are aware that our building needs vital maintenance and repair, and a large sum has been set aside in our budget for this. 

## **Plans** 

The period of Lockdown gave us time to reflect, analyse and prioritise. Despite the restrictions now imposed on us we are determined to engage with our community as much as we can at a time when they are going to need us more than ever. 

We are continuing with our key programmes of Growing Minds and the Community Larder as well as our overarching work to act as a convener in the Berinsfield community, bringing together local partners to meet the needs of the community as a whole, but with a particular focus on the early years. Over the coming year we feel it’s important to give the community opportunity to reflect, and to work closely with us to shape the provision that the centre offers as we begin to re-open. We’ve very conscious that the needs of local people may have shifted slightly, as a result of the tumultuous period of the past 18 months, and we therefore need to be responsive and open to new ideas. At our core, however, we will always be committed to providing vital support to families with young children, and we hope that 2021 will see us able to welcome many of these families back into the physical space of our building to reconnect and access safe play, learning opportunities, and help. 

## **FINANCIAL REVIEW** 

The trustees have engaged a qualified financial volunteer to assist the Manager with the yearly accounts. He is a member of a Finance Sub-committee chaired by one of our trustees. They meet prior to all Board meetings or more frequently if required. They have produced an annual budget adopted by the full board. 

## **Commentary on statement of financial activities and balance sheet** 

## **Fundraising** 

The Charity’s income from donations is shown in the financial statements, which also describes the restricted purposes where applicable. The Trustees are extremely grateful to the donors who have shown such confidence in the Charity’s work. Their generosity has put the Charity’s work on a firm footing. 

## **Reserves policy** 

The Trustees regularly review the Charity’s financial position, cash flow and spending against the background of its budget and review it at our bi-monthly meetings. The Charity’s reserves policy is reviewed annually. The trustees have reviewed their reserves policy. This will ensure that it can meet commitments to staff and clients for 6 months ahead. 

## **Going concern** 

Having reviewed the funding available to the Charity together with its requirements for the next two years, the Trustees have a reasonable expectation that the Charity has adequate resources to continue its activities for the foreseeable future. 

## **GOVERNANCE** 

## **Trustees** 

The Trustees determine the general policy of the Charity. 

All Trustees give their time voluntarily and do not receive personal benefit from the charity. A potential Trustee is invited to sit in on Board Meetings as an observer before formally being invited to join. All new Trustees receive an induction and are referred to _The Essential Trustee_ (Charity Commission publication CC3), and relevant company information including the most recent Annual Accounts, Manager’s Progress Reports, Minutes of Board Meetings, and the Memorandum and Articles of Association. New Trustees are required to sign a Declaration of Interest, and where appropriate, undergo a DBS check. “Disclosure of interest” is a standing item at the start of all Board meetings. One new trustee has joined the Board this year with one resigning. 

4 



**The Berin Centre Trustees’ Annual Report (continued) For the Period ended 31 March 2021** 

A Manager, appointed by and reporting to the Board of Trustees, is responsible for day-to-day operations. Decisions on policy and procedure are made by the Board. The Board has overall responsibility for compliance with charity law and other legislation, and ensuring that the charity remains true to the objects set out in its governing document. 

The board extend their gratitude to Linda Champion who retired as the initial Manager of the Centre at the end of March 2021. Under Linda’s dedicated leadership her team managed the transition from Dorchester House to the old children’s centre and then set about creating the services offered from the Centre today. Most importantly she established links with the Primary and Nursery schools as part of the Centre’s commitment to early years education. As with any start-up operation there were a number of difficulties to be dealt with which Linda managed in her firm and friendly way. 

The Board are delighted to welcome Laura Harte as the new Manager. Laura has worked in a number of both local Oxfordshire and national charities mainly in the youth and mental health sectors. We all look forward to supporting Laura as she builds on the strong foundation created by Linda and extends the services offered by the Centre to make a real difference to the families living in Berinsfield and the surrounding villages in the years ahead. 

## **Trustee appointment, induction and training** 

The proposal to appoint a new trustee is made at a trustee meeting for consideration and approval by the existing trustees. This normally follows a series of discussions between the candidate and the Chair, other trustees and the Manager, allowing the candidate to be briefed on legal obligations under charity law, on the Charity’s constitution, business plan, operations and recent financial performance. 

## **Risk management** 

The Trustees recognise their responsibilities in the management of risk. They have reviewed the principal risks and produced an updated risk register. 

Approved by the board on ……………………………… 

And signed on its behalf by 

………………………………………………………………………… 

**John Taylor – Chair** 

5 



**The Berin Centre Statement of Trustees’ Responsibilities For the Period ended 31 March 2021** 

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008, require the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and its financial position at the end of the year. 

In preparing those financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP (FRS102); 

- make judgments and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with applicable law. They are also responsible for safeguarding the assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

6 



**Independent Examiner’s Report To the Trustees of The Berin Centre For the Period ended 31 March 2021** 

I report to the charity trustees on my examination of the accounts of The Berin Centre for the year ended 31 March 2021, which are set out on pages 8 to 16. 

## _**Responsibilities and basis of report**_ 

As the charity trustees 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 your charity’s accounts as carried out under section 145 of the Charities Act 2011 and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## _**Independent examiner’s statement**_ 

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that in any material respect: 

- (1) accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

- (2) the accounts do not accord with those records; or 

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


## **Name of examiner:** Robert Kirtland 

**Name of firm:** Critchleys Audit LLP 

**Relevant professional body:** Institute of Chartered Accountants in England and Wales **Address:** Beaver House, 23-38 Hythe Bridge Street, Oxford, OX1 2EP 

## **Date:** 21 December 2021 

7 



## **The Berin Centre** 

## **Statement of Financial Activities For the Year Ended 31 March 2021 (including Income and Expenditure Account)** 


**----- Start of picture text -----**<br>
Unrestricted Restricted Total Total<br>Funds Funds 2021 2020<br>Note £ £ £ £<br>Income and endowments from:<br>Donations and legacies 2 94,840 - 94,840 78,794<br>Charitable activities 3 - - - 3,761<br>Investment income 4 - - - 1<br>Total income 94,840 - 94,840 82,556<br>Expenditure on:<br>Charitable activities 5 67,346 - 67,346 76,510<br>Total 67,346 - 67,346 76,510<br>-<br>Net income / (expenditure) before transfers 27,494 27,494 6,046<br>Transfers between funds 11 - - - -<br>Net movement in funds 27,494 - 27,494 6,046<br>Reconciliation of Funds<br>-<br>Funds brought forward at 1 Apirl 2020 121,861 121,861 115,815<br>Funds carried forward at 31 March 2021 149,355 - 149,355 121,861<br>**----- End of picture text -----**<br>


The statement of financial activities includes all gains and losses recognised in the year. 

All income and expenditure derives from continuing activities. 

8 



**The Berin Centre Balance Sheet As at 31 March 2021** 


**----- Start of picture text -----**<br>
Balance Sheet Company number:<br>As at 31 March 2021 01767086<br>2021 2021 2020 2020<br>Notes £ £ £ £<br>Fixed assets<br>Tangible assets 8 - -<br>Current assets<br>Debtors 9 1,804 1,177<br>Cash at bank and in hand 155,160 125,667<br>156,964 126,844<br>Liabilities<br>Creditors: Amounts falling due within one year 10 (7,609) (4,983)<br>Net current assets (liabilities) 149,355 121,861<br>Total net assets 149,355 121,861<br>Funds:<br>Restricted funds 11 - -<br>Unrestricted funds 11 149,355 121,861<br>Total funds 149,355 121,861<br>**----- End of picture text -----**<br>


The financial statements were approved by the trustees and authorised for issue on …………………………. and are signed on their behalf by: 

……………………………………………………… **John Taylor Chair** 

The notes numbered 1 to 15 form part of these financial statements. 

9 



**The Berin Centre Notes to the financial statements For the Year Ended 31 March 2021** 

## **1 Statement of Accounting Policies** 

A summary of the principal accounting policies adopted (which have been applied consistently, except where noted), judgements and key sources of estimation uncertainty, is set out below. 

## **General information and basis of Preparation** 

The Berin Centre is a charity in the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities are as set out in the Directors Annual Report. 

The charity constitutes a public benefit entity as defined by FRS 102 section 1a. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard available in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015. 

The financial statements are prepared on a going concern basis under the historical cost convention.  The financial statements are prepared in sterling which is the functional currency of the charity. 

## **Going Concern** 

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. 

## **Income** 

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income, after any performance conditions have been met. The amount can be measured reliably and it is probable that the income will be received. 

## **Grants** 

Income from grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. 

## **Investment income** 

Investment income comprises bank interest and is recognised using the effective interest method. 

## **Expenditure** 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings: 

## **Expenditure on charitable activities** 

These are costs incurred on the charitable activities, including support costs and costs relating to the governance of the charity apportioned to charitable activities. 

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. 

10 



**The Berin Centre Notes to the financial statements For the Year Ended 31 March 2021** 

## **1 Statement of Accounting Policies (continued)** 

## **Support costs allocation** 

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Premises and other overheads have been allocated on an percentage basis. 

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. 

The analysis of these costs is included in note 5. 

## **Tangible Fixed Assets** 

Assets costing £40 or more are capitalised as tangible fixed assets and are carried at cost, net of depreciation and any provision for impairment. Cost includes costs directly attributable to making the asset capable of operating as intended. 

Depreciation is provided on all tangible fixed assets other than freehold land, at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life, as follows: 

|Plant and machinery|4 years|
|---|---|
|Fixtures, fittings and equipment|4 years|



A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of Financial Activities. 

## **Financial instruments** 

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. 

## **Taxation** 

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. 

## **Employee benefits** 

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. 

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. 

## **Fund Accounting** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. 

11 



**The Berin Centre Notes to the financial statements For the Year ended 31 March 2021** 

## **2 Income from donations and legacies** 

|Grants|**Total**<br>**2021**<br>**£**<br>**94,840**<br>**94,840**|**Total**<br>**2020**<br>**£**<br>**78,794**<br>**78,794**|
|---|---|---|



The income from donations and capital grants was £94,840 (2020: £78,794) of which £94,840 was unrestricted (2020: £78,794) and £Nil restricted (2020: £Nil). 

## **3 Charitable activities** 

|Licence fees and service charges|**Total**<br>**2021**<br>**£**<br>**-**<br>**-**|**Total**<br>**2020**<br>**£**<br>**3,761**<br>**3,761**|
|---|---|---|



Income from charitable activities was £Nil (2020: £3,761) of which £Nil was unrestricted (2020: £3,761) and £Nil restricted (2020: £Nil). 

## **4 Income from investments** 

|Interest|**Total**<br>**2021**<br>**£**<br>**-**|**Total**<br>**2020**<br>**£**<br>**1**<br>**1**|
|---|---|---|



The investment income was £Nil (2020: £1) of which £Nil was unrestricted (2020: £1) and £Nil restricted (2020: £Nil). 

12 



**The Berin Centre** 

**Notes to the financial statements For the Year Ended 31 March 2021** 

## **5 Analysis of expenditure on charitable activities** 

|**Support**<br>**costs**<br>**£**<br>Staff Costs<br>-<br>Other direct costs<br>-<br>-|**Total**<br>**2021**<br>**£**<br>**£**<br>**£**<br>28,937<br>19,291<br>**48,228**<br>10,509<br>8,609<br>**19,118**<br>39,446<br>27,900<br>**67,346**<br>**Family Services**<br>**Community**<br>**Projects**|**Total**<br>**2020**<br>**£**<br>**57,513**<br>**18,997**<br>**76,510**|
|---|---|---|



Expenditure on charitable activities was £67,346 (2020: £76,510) of which £67,346 was unrestricted (2020: £76,510) and £Nil restricted (2020: £Nil). 

## **Net income/(expenditure) for the period includes:** 

|Depreciation<br>Fees payable to the auditor for:<br>Independent Examination<br>Other services<br>**Staff Costs**<br>**Staff costs during the period were:**<br>Wages and salaries<br>Social security costs<br>Operating costs of defined benefit pension schemes<br>Administration and services<br>The average number of persons employed by the charity during the period was as follows:|**2021**<br>**£**<br>**-**<br>**2,415**<br>**573**<br>**2021**<br>**£**<br>**48,009**<br>**3,753**<br>**507**<br>**52,269**<br>**2021**<br>**No.**<br>**2**|**2020**<br>**£**<br>**-**<br>**2,300**<br>**650**<br>**2020**<br>**£**<br>**53,032**<br>**3,981**<br>**500**<br>**57,513**<br>**2020**<br>**No.**<br>**3**|
|---|---|---|



## **6 Staff Costs** 

No employees received total employee benefits (excluding employer pension costs) of more than £60,000. 

13 



**The Berin Centre Notes to the financial statements For the Year Ended 31 March 2021** 

## **7 Trustees' and key management personnel remuneration and expenses** 

The trustees neither received nor waived any remuneration during the year (2020: £Nil) 

The key management personnel of the charity comprise the trustees and the managing director. The total amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the charity was £22,500 (2020: £28,046). 

The trustees did not have any expenses reimbursed during the year (2020: £Nil). 

## **8 Tangible fixed assets** 

|Investment<br>Land and<br>Motor<br>**Plant and**<br>Properties<br>buildings<br>vehicles<br>**machinery**<br>£<br>£<br>£<br>**£**<br>**Cost**<br>#REF!<br>#REF!<br>#REF!<br>2,240<br>As at 31 March 2021<br>#REF!<br>#REF!<br>#REF!<br>2,240<br>**Depreciation**<br>#REF!<br>#REF!<br>#REF!<br>2,240<br>Charges in period<br>#REF!<br>#REF!<br>#REF!<br>-<br>As at 31 March 2021<br>#REF!<br>#REF!<br>#REF!<br>2,240<br>**Net book values**<br>As at 31 March 2021<br>**#REF!**<br>**#REF!**<br>**#REF!**<br>**-**<br>#REF!<br>#REF!<br>#REF!<br>-<br>**Debtors**<br>Trade debtors<br>Other debtors<br> **Creditors: amounts falling due within one year**<br>Other taxation and social security<br>Accruals and deferred income<br>As at 1 April 2020<br>As at 1 April 2020<br>As at 1 April 2020|**Fixtures and**<br>**fittings**<br>**£**<br>11,247<br>11,247<br>11,247<br>-<br>11,247<br>**-**<br>-<br>**2021**<br>**£**<br>**1,008**<br>**796**<br>**1,804**<br>**2021**<br>**£**<br>**1,783**<br>**5,826**<br>**7,609**|**Total**<br>**£**<br>**13,487**<br>**13,487**<br>**13,487**<br>**-**<br>**13,487**<br>**-**<br>-<br>**2020**<br>**£**<br>**1,008**<br>**169**<br>**1,177**<br>**2020**<br>**£**<br>**1,783**<br>**3,200**<br>**4,983**|
|---|---|---|



## **9 Debtors** 

## **10 Creditors: amounts falling due within one year** 

14 



**The Berin Centre Notes to the financial statements For the Year Ended 31 March 2021** 

## **11 Funds** 

|**Unrestricted funds**<br>Unrestricted funds<br>Designated funds - Building Fund<br>Endowment membership reserve<br>**Total funds**|**Balance at**<br>**31 March**<br>**Gains, losses**<br>**2020**<br>**Income**<br>**Expenditure**<br>**and transfers**<br>**£**<br>**£**<br>**£**<br>**£**<br>121,833<br>94,840<br>(67,346)<br>(60,000)<br>-<br>-<br>-<br>60,000<br>28<br>-<br>-<br>-<br>121,861<br>94,840<br>(67,346)<br>-<br>**121,861**<br>**94,840**<br>**(67,346)**<br>**-**|**Balance at**<br>**31 March**<br>**2021**<br>**£**<br>**89,327**<br>**60,000**<br>**28**<br>**149,355**<br>**149,355**|
|---|---|---|



The Building Fund represents amounts designated by Trustees to enable planned building works. 

## **12 Analysis of net assets between funds** 

Fund balances as at 31 March 2021 are represented by: 

|**Unrestricted**<br>**Designated**<br>**funds**<br>**funds**<br>**£**<br>**£**<br>Tangible fixed assets<br>-<br>-<br>Current assets<br>-<br>Current liabilities<br>-<br>-<br>**Total net assets**<br>-<br>-|**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**£**<br>**£**<br>-<br>-<br>156,964<br>-<br>(7,609)<br>-<br>**149,355**<br>**-**|**Total**<br>**funds**<br>**£**<br>**-**<br>**156,964**<br>**(7,609)**<br>**149,355**|
|---|---|---|



## **13 Comparative analysis of net assets between funds** 

Fund balances as at 31 March 2020 are represented by: 

|**Unrestricted**<br>**Designated**<br>**funds**<br>**funds**<br>**£**<br>**£**<br>Tangible fixed assets<br>-<br>-<br>Current assets<br>(126,844)<br>Current liabilities<br>-<br>-<br>**Total net assets**<br>(126,844)<br>-|**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**£**<br>**£**<br>-<br>-<br>126,844<br>-<br>(4,983)<br>-<br>**121,861**<br>**-**|**Total**<br>**funds**<br>**£**<br>**-**<br>**126,844**<br>**(4,983)**<br>**121,861**|
|---|---|---|



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**The Berin Centre Notes to the financial statements For the Year Ended 31 March 2021** 

## **14 Comparative funds** 

|**Restricted general funds**<br>Oxfordshire Community Foundation<br>**Unrestricted funds**<br>Unrestricted funds<br>Endowment membership reserve<br>**Total funds**|**Balance at**<br>**31 March**<br>**Gains, losses**<br>**2019**<br>**Income**<br>**Expenditure**<br>**and transfers**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>115,787<br>82,556<br>(76,510)<br>-<br>28<br>-<br>-<br>-<br>115,815<br>82,556<br>(76,510)<br>-<br>**115,815**<br>**82,556**<br>**(76,510)**<br>**-**|**Balance at**<br>**31 March**<br>**2020**<br>**£**<br>**-**<br>**-**<br>**121,833**<br>**28**<br>**121,861**<br>**121,861**|
|---|---|---|



## **15 Related party transactions** 

An amount of £5,000 was donated by a trustee during the year. No other related party transactions occurred (2020: Nil) 

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