**REGISTERED CHARITY NUMBER: 295219** 

## **REPORT OF THE TRUSTEES AND** 

## **FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 JULY 2021** 

**FOR** 

**THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 



**THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|6|
|**Independent Examiner's Report**||7||
|**Statement of Financial Activities**||8||
|**Statement of Financial Position**||9||
|**Statement of Cash Flows**||10||
|**Notes to the Statement of Cash Flows**||11||
|**Notes to the Financial Statements**|12|to|26|





## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021** 

The trustees present their report with the financial statements of the charity for the year ended 31 July 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** 

## **Objects of the Charity** 

The formal objects of The Letchworth Centre for Healthy Living are: 

i) the relief of sickness and the preservation and protection of health for the public benefit; and 

ii) the advancement of education in holistic health and medicine for the public benefit. 

The first objective is fulfilled through its clinic and the provision of complementary medical treatment; the second, by its extensive programme of classes, workshops and seminars. 

## **Mission** 

To alleviate suffering by working to increase the understanding and availability of the benefits of complementary approaches to health and wellbeing. 

## **Aims and objectives for 2020-21** 

- To continue, as far as we can, to deliver those of our core and community activities which are permitted under COVID regulations. 

- To financially survive this crisis. 

- To complete the upgrade of the toilet facilities in our classroom building. 

## **How we have performed - an overview The historical context** 

The Letchworth Centre for Healthy Living is one of the largest providers of complementary approaches to health in the UK.  Established in 1984, over 32,000 people have attended our clinic and a further 16,500 have taken part in our wellbeing self-help classes since we began our work.  More than 2,150 health professionals have attended our lectures and courses, and more than 4,200 have participated in our open days and special events for carers, older people and the general public. 

Our pioneering work has won 4 national awards and we are widely respected as a centre of excellence.  We have worked in partnership with national organisations such as Marie Curie Cancer Care and the Mental Health Foundation and were in a formal partnership with Thames Valley University as an Associate College.  More locally, we had been for many years in formal partnership with North Hertfordshire College and currently partner the University of Bedfordshire's Institute for Health Research. 

We have worked with the NHS in North Hertfordshire for whom we have piloted various wellbeing and falls prevention programmes, and for the past three years have been commissioned by Luton NHS to deliver a wellbeing programme to people in its frail older community.  In July 2021 we were commissioned by the Hitchin and Whitwell Primary Care Network to deliver a full-time Health and Wellbeing Service for people presenting with symptoms of depression and anxiety. 

Our work has been supported over the years by many national and local charities including the Henry Smith Charity, the Tudor Trust, Lloyds Bank Foundation, and the National Lottery (Awards for All). 

## **Our site** 

We have been based, since 1988, on the beautiful 8 ½ acre greenbelt site of a former NHS cottage hospital.  We have converted its originally open plan wards into spacious classrooms, while a second building which had housed nurses' quarters now functions as an efficient and attractive space for counselling and our complementary therapy clinic.  A third building, previously an isolation unit, is in need of some dedicated thought as to its repair and potential future use. The grounds include a large orchard area, tended and developed by Growing People, a horticultural therapy charity based on our site. We are a rental tenant, with 23 years remaining on a lease which can be renewed at its expiry. 

Page 1 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **REPORT OF THE TRUSTEES** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## **ACHIEVEMENT AND PERFORMANCE Our Main Activities and Our Performance The Pandemic** 

## Overview 

Our core activities - consisting of classes, counselling and a complementary therapy clinic - have all been seriously impacted over the past 2 years.  Supplementary income - formerly derived from hiring of rooms, from our onsite wholefood café and social & celebratory functions (run by a partner organisation) -- ceased completely during the period.  Our buildings, usually full of people, stood empty; staff were made redundant or furloughed, with those who remained, working from home. 

## Change 

We were certainly challenged during 2020-21, but we learnt to work differently and more efficiently:  we digitised all our administration and HR; set up online booking systems for all our activities and for room usage; secured grants which enabled us to improve internet access within our buildings and to install large screens which made 'hybrid' teaching sessions possible. 

We delivered more and more of our classes remotely and converted the former 12 week class 'terms' to 4 week 'blocks' which were less financially burdensome for students; our counselling service during the lockdown became a remotely-delivered service. 

## Consolidation 

Taking advantage of our empty buildings, we were able to complete major structural changes begun during the previous year.  We constructed a ramp to our classes building to improve disability access; completed the upgrade of our toilet block to provide facilities for the disabled; completed the re-paving of part of our internal road system, improved outdoor lighting and made major roof repairs. 

## Development 

We secured funds with which we were able to commission a new, more user-friendly website - one which enabled us to edit it ourselves (rather than having to outsource costly graphic design services). 

## Responsiveness 

With mental health issues coming to the fore as a result of the pandemic: 

- We ran 4-session mindfulness programmes for pupils in 9 local schools teaching ways to manage stress and anxiety - We continued to run online wellbeing programmes for older people with mobility problems or who were living with long-term conditions which allowed socially isolated individuals to feel less alone and lonely (as well as to experience improved mobility) 

- We began a 1 year contract with one of the local NHS Primary Care Networks to deliver a full-time Health & Wellbeing Coaching Service for people with low level anxiety, depression and other mood disorders who were referred by their GPs. 

## **Performance** 

## Classes 

From our earliest days, we have run weekly, year-round classes which teach people approaches to help them overcome health problems, maintain good health and prevent future illness.  Over the years, this programme has grown significantly - and pre-lockdown included nearly 100 classes representing a broad range of activities. The two lockdowns meant that we were able to deliver only 2/3 of those that we ran pre-pandemic - with 70% of these delivered remotely.  The much-reduced programme included: 

|Mindfulness and breathing techniques|4 classes|59 participants|
|---|---|---|
|Movement (including T'ai Chi)|5 classes|65 participants|
|Pilates|23 classes|265 participants|
|Yoga|12 classes|110 participants|
|Total participants||**499**|
|Total classes|**44**||



## Lecture Series 

During this period, we launched an online lecture series which addressed subjects which had become particularly relevant during the pandemic:   Sleep and Nutrition.  Similar series are planned for the future - with widespread marketing via social media promotion. 

Page 2 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **REPORT OF THE TRUSTEES** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## Counselling 

When we began our work in 1984, it hadn't occurred to us that counselling would today make up such a significant part of our programme.  Our rapid inclusion of counselling provision within  our core portfolio was (and is) typical of our responsiveness to perceived community need. 

Our team of 35 counsellors now includes 10 who are in their final year of training and who work under supervision to deliver a low-cost service to people who wouldn't otherwise be able to access such support.  Of a total of 6,147 sessions delivered during this year (6,030 during 2019-2020), 2,532 were provided at reduced cost, with 70% of all sessions using telephone or online platforms such as Zoom. 

Our counsellors work with all ages -- with people who are experiencing anxiety or depression, who have self-esteem issues, who experience abuse or bereavement.  Clients frequently have relationship issues, addiction problems, eating disorders and may be self-harming.  Many previously-existing mental health problems have been exacerbated by the pandemic. 

Our Service has received £5000 this year from North Herts District Council to help meet the current local need for mental health support.  The quality of the counsellors' work is highly regarded within the community and amongst GPs and other health care professionals who frequently recommend clients to the Service. 

## Complementary Therapies 

This year the lockdowns prevented many from seeking help from our very experienced clinicians, who offer 1-1 therapy for a range of health conditions - predominantly back and musculo-skeletal problems.  Usage was as follows: 

||No. of sessions|
|---|---|
|Osteopathy|319|
|Acupuncture|200|
|Sports Injury|437|
|Massage|710|
|Hypnotherapy|225|
|Positive Movement-|a wellbeing programme for older people with mobility problems or who are living with|
|long-term conditions||



Funding from the Lottery back in 2016 enabled us to develop this award-winning programme in which close to a thousand people have now participated.   Based upon our long experience working with older people, the programme combines techniques drawn from the Alexander Technique, Adaptive Yoga and Mindfulness into gentle exercise sessions which include time to socialise over a (virtual) cup of tea. 

Over the years, thanks to Local Government and other regional grant support, the programme has been delivered throughout Hertfordshire and is currently commissioned by Luton NHS for delivery to its frail older population. 

In 2018, it was chosen - at a national Complementary Therapies award ceremony - the best approach in the Prevention and Self-Care category. 

Client outcomes have been impressive: in a pre- and post- survey of 140 participants in a 20 week programme (ranging in age from 70 to 96 years old), 

- 89% reported they could move more easily 

- 90% stated that their energy had improved 

- 81% said that their confidence had improved 

- 83% said that they were more relaxed and less stressed. 

For the past two years we have been working with the University of Bedfordshire's Institute for Health Research, to jointly sponsor a full-time PhD study of the programme's effectiveness. 

With the onset of the pandemic, sessions were delivered on-line, and results were fairly consistent with those obtained from face-to-face work.  Participants found it easier to manage their regular attendance which didn't require any logistical transport arrangements - and this has raised an interesting question for future delivery of the programme. 

Page 3 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021** 

This year, 305 sessions were run online, each with an average of 10 people participating. This represents a fall of 90 sessions from the previous year when face-to-face delivery was the norm. 

## Mindfulness in Schools 

There is abundant research which demonstrates that mindfulness can reduce stress, improve self-confidence, increase ability to concentrate and generally enhance wellbeing. It has always been our view that being mindful allows us to live our best life. 

The Centre has been running Mindfulness programmes since 2003 and is very experienced in delivering it to people of all ages and walks of life - including health professionals. 

Well before the pandemic, grant support had funded programmes which we ran in schools - to train teachers and staff in mindfulness so that they could then, by example, transmit its essence to their pupils.  During the last two years, the dire effects of lockdown and COVID on children and young people's mental health persuaded schools and local funding bodies to shift the focus from teachers to children - and we were commissioned to run mindfulness programmes for vulnerable pupils in every local school in the largest neighbouring town, Hitchin.  Funding came from the Hitchin Youth Trust and the Hitchin Mental Health Recovery Team. 

The programme, called .Breathe, had been nationally developed and accredited by the Mindfulness in Schools Project. Delivered for 1 hour a week over 4 weeks, with an hour-long follow-up in the succeeding two terms, the programme helps children and young people to understand and recognise the physiological mechanisms behind stress and anxiety and then teaches them techniques for using the breath and mindfulness approaches to manage their responses. 

During this accounting year, we ran programmes in 9 of the schools, reaching a total of 180 young people, with a further 38 programmes scheduled for delivery between September 2021 and August 2022. 

## NHS Health & Wellbeing Coaching Service 

In July 2020, the Centre was commissioned to run a full-time Coaching Service for patients referred by 5 local GP surgeries who are experiencing low-level anxiety or low mood. For the further development of this pioneering service we are in the process of recruiting suitable coaches and arranging for them to complete the requisite training.  This commission was a tribute to the respect in which the Centre is held within the local professional community. 

## Nourish Wholefood Café 

The wholefood vegetarian café in our classroom building is, in normal times, a busy, thriving hub which represents Centre values and supports the Centre's work.  It is run by a small organisation which works in close partnership with us. 

## Partnerships 

Pre-pandemic, our site had been a lively base for the work of other local voluntary organisations which would run weekly groups for their users in our classrooms or in our café.  With lockdown, these relationships have had to be paused - with one major exception: 

Growing People, the horticultural therapy charity based in our orchard, has continued its wonderful work with people recovering from severe mental health problems.  Our relationship with them is symbiotic:  they look after our extensive grounds in return for occupying several acres of our land rent free. 

## Financial 

The net income reflected in the accompanying accounts has been heavily influenced by the large redundancy costs we have had to incur in order to ensure that we could survive what has been, for providers of face-to-face wellbeing programmes like ourselves, a major crisis and threat. 

## **Aims and objectives for 2021-22** 

- To begin the process of restoring our core activities to pre-pandemic levels, continuing to develop the innovative ways of delivery which had been implemented over the course of this year. 

- To find a balance between resumption of activity and keeping people safe. 

- To devise new ways of working and sharing internal roles & responsibilities with a reduced workforce following the constraints of the previous 12 months. 

Page 4 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021** 

## **FINANCIAL REVIEW** 

## **Reserves policy** 

The charity's reserve policy is to create reserves equivalent to six months unrestricted fund expenditure. The charity has considered that this level of reserves will allow it to weather any financial downturns and provide sufficient capital to fund any future increase in activity. 

The charity has unrestricted reserves of £37,511 and is working towards achieving six months unrestricted fund expenditure. 

## **Short Term Financial Position** 

This year's financial results show a net deficit of £19,421 from a gross income of £588,632, and in running cost terms, a downturn of £89,163 over the previous year, leaving an operational surplus of £84,815. 

## **Details of how Expenditure supported Key Objectives** 

The majority of the charity's expenditure - apart from the costs of running and maintaining the buildings from which it operates - has gone to the costs of engaging tutors and clinicians (see first objective) and the supporting staff necessary to carrying out its principal objectives. 

During the year, £31,783 was spent on improvements to the property. These have been capitalised, and are to be written down over 10 years. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The organisation is a charity registered on 3 October 1986. Its governing document is the declaration of trust dated 4 September 1986. 

## **Recruitment and appointment of new trustees** 

As a charitable organisation, we are constantly reviewing the skills of our existing Trustees. Where we identify a shortage of skills, we actively seek new Trustees through our network of partner organisations and stakeholders. 

## **Organisational structure** 

The Trustees, who are all volunteers, are responsible for the overall strategy of the Centre, ensuring that the objectives are properly pursued and that its financial affairs are properly managed. They are responsible for producing financial statements on an annual basis which conform to Charitable Law, and safeguarding the assets of the Centre. 

The day to day running of the Centre is delegated to the Charity Director who produces regular reports to the Trustees. 

## **Induction and training of new trustees** 

On recruiting new Trustees, we have a 3 hour induction meeting in which we review our Trust document, organisational policies and procedures, accounts, objectives and their achievement, and our mission. Where necessary, we will identify relevant training programmes that may be of benefit to Trustees. 

## **Related parties** 

Roberta Meldrum is the Charity Director and details are given in the notes to the accounts of any related party transactions. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Registered Charity number** 

295219 

Page 5 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021** 

**Principal address** Rosehill Hospital Hitchin Road Letchworth Hertfordshire SG6 3NA 

**Trustees** S Gibbs   -Chair M Leon H Oliver S Izzard N Davies 

**REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner** Bradshaw Johnson Chartered Accountants Croft Chambers 11 Bancroft Hitchin Hertfordshire SG5 1JQ 

**Bankers** Barclays Bank plc 1 Churchill Place London E14 5HP 

The Co-operative Bank plc P O Box 101 1 Balloon Street Manchester M60 4EP 

Approved by order of the board of trustees on 27 May 2022 and signed on its behalf by: 

........................................................................ S Izzard - Trustee 

Page 6 



## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **Independent examiner's report to the trustees of The Letchworth Centre for Healthy Living** 

I report to the charity trustees on my examination of the accounts of The Letchworth Centre for Healthy Living (the Trust) for the year ended 31 July 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** 

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies. 

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 

3. 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. 

Neil C Harding FCA Institute of Chartered Accountants in England and Wales Bradshaw Johnson Chartered Accountants Croft Chambers 11 Bancroft Hitchin Hertfordshire SG5 1JQ 

Date: 30 May 2022 

Page 7 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2021** 

|Unrestricted<br>fund<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>46,866<br>**Charitable activities**<br>4<br>Classes and workshops<br>138,448<br>Complementary therapies<br>86,703<br>Counselling<br>172,863<br>Low-cost counselling<br>47,227<br>Positive Movement<br>17,280<br>Mindfulness in Schools<br>4,099<br>Other trading activities<br>3<br>7,041<br>Other income<br>5<br>37,687<br>**Total**<br>558,214<br>**EXPENDITURE ON**<br>Raising funds<br>6<br>-<br>**Charitable activities**<br>7<br>Classes and workshops<br>94,827<br>Complementary therapies<br>135,332<br>Counselling<br>204,770<br>Low-cost counselling<br>127,042<br>Positive Movement<br>-<br>Mindfulness in Schools<br>12,196<br>**Total**<br>574,167<br>**NET INCOME/(EXPENDITURE)**<br>(15,953)<br>**Transfers between funds**<br>19<br>(8,565)<br>**Net movement in funds**<br>(24,518)<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>62,029<br>**TOTAL FUNDS CARRIED FORWARD**<br>37,511|Restricted<br>funds<br>£<br>30,418<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>30,418<br>-<br>2,908<br>2,115<br>7,318<br>1,975<br>11,400<br>8,170<br>33,886<br>(3,468)<br>8,565<br>5,097<br>42,207<br>47,304|31.7.21<br>Total<br>funds<br>£<br>77,284<br>138,448<br>86,703<br>172,863<br>47,227<br>17,280<br>4,099<br>7,041<br>37,687<br>588,632<br>-<br>97,735<br>137,447<br>212,088<br>129,017<br>11,400<br>20,366<br>608,053<br>(19,421)<br>-<br>(19,421)<br>104,236<br>84,815|31.7.20<br>Total<br>funds<br>£<br>99,998<br>226,753<br>106,736<br>144,632<br>63,096<br>17,148<br>8,098<br>24,531<br>24,236|
|---|---|---|---|
||||715,228<br>2,874<br>251,205<br>146,786<br>137,807<br>78,042<br>41,569<br>38,308|
||||696,591|
||||18,637<br>-|
||||18,637<br>85,599|
||||104,236|



The notes form part of these financial statements 

Page 8 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **STATEMENT OF FINANCIAL POSITION** 

## **31 JULY 2021** 

|Unrestricted<br>fund<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>13<br>65,439<br>**CURRENT ASSETS**<br>Stocks<br>14<br>1,748<br>Debtors<br>15<br>9,927<br>Cash at bank<br>75,038<br>86,713<br>**CREDITORS**<br>Amounts falling due within one year<br>16<br>(73,347)<br>**NET CURRENT ASSETS**<br>13,366<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>78,805<br>**CREDITORS**<br>Amounts falling due after more than one year<br>17<br>(41,294)<br>**NET ASSETS**<br>37,511<br>**FUNDS**<br>19<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Restricted<br>funds<br>£<br>27,446<br>-<br>-<br>19,858<br>19,858<br>-<br>19,858<br>47,304<br>-<br>47,304|31.7.21<br>Total<br>funds<br>£<br>92,885<br>1,748<br>9,927<br>94,896<br>106,571<br>(73,347)<br>33,224<br>126,109<br>(41,294)<br>84,815<br>37,511<br>47,304<br>84,815|31.7.20<br>Total<br>funds<br>£<br>84,313<br>1,748<br>9,330<br>91,637<br>102,715<br>(82,792)<br>19,923<br>104,236<br>-<br>104,236<br>62,029<br>42,207<br>104,236|
|---|---|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on 27 May 2022 and were signed on its behalf by: 

............................................. S Izzard - Trustee 

The notes form part of these financial statements 

Page 9 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

||**STATEMENT OF CASH FLOWS**|**STATEMENT OF CASH FLOWS**||
|---|---|---|---|
|**FOR THE YEAR ENDED 31 JULY 2021**||||
|||31.7.21|31.7.20|
||Notes|£|£|
|**Cash flows from operating activities**||||
|Cash generated from operations|1|(8,960)|13,606|
|Interest paid||(625)||
|Net cash (used in)/provided by operating activities||(9,585)|13,606|
|**Cash flows from investing activities**||||
|Purchase of tangible fixed assets||(37,156)|(16,592)|
|Net cash used in investing activities||(37,156)|(16,592)|
|**Cash flows from financing activities**||||
|New loans in year||50,000|-|
|Net cash provided by financing activities||50,000|-|
|||||
|**Change in cash and cash equivalents in**||||
|**the reporting period**||3,259|(2,986)|
|**Cash and cash equivalents at the**||||
|**beginning of the reporting period**||91,637|94,623|
|**Cash and cash equivalents at the end of**||||
|**the reporting period**||94,896|91,637|



The notes form part of these financial statements 

Page 10 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JULY 2021** 

## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**OPERATING ACTIVITIES**|||
|---|---|---|
||31.7.21|31.7.20|
||£|£|
|**Net (expenditure)/income for the reporting period (as per the**|||
|**Statement of Financial Activities)**|(19,421)|18,637|
|**Adjustments for:**|||
|Depreciation charges|28,584|24,969|
|Interest paid|625|-|
|Increase in debtors|(597)|(1,927)|
|Decrease in creditors|(18,151)|(28,073)|
|**Net cash (used in)/provided by operations**|(8,960)|13,606|



2. **ANALYSIS OF CHANGES IN NET FUNDS** 

||At 1.8.20|Cash flow|At 31.7.21|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank|91,637|3,259|94,896|
||91,637|3,259|94,896|
|**Debt**||||
|Debts falling due within 1 year|-|(8,706)|(8,706)|
|Debts falling due after 1 year|-|(41,294)|(41,294)|
||-|(50,000)|(50,000)|
|**Total**|91,637|(46,741)|44,896|



The notes form part of these financial statements 

Page 11 



**THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 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 Letchworth Centre for Healthy Living meets the definition of public entity under FRS 102. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **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. 

## **Allocation and apportionment of costs** 

Costs are apportioned to each activity as per the Centres management. The basis of apportionment is reviewed and revised each year as necessary. 

## **Tangible fixed assets** 

Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £500 are not capitalised. 

Depreciation is calculated to write off the cost of each fixed asset over its expected useful life. The annual rates used, which are consistent with last year are:- 

Furniture and equipment 15% reducing balance Computer equipment 25% straight line Improvements to property Over 10 years 

## **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. 

## **Pension costs and other post-retirement benefits** 

The charity operates a defined contribution pension scheme.  Contributions payable to the charity's pension scheme are charged to the  Statement of Financial Activities in the period to which they relate. 

continued... 

Page 12 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## **1. ACCOUNTING POLICIES - continued** 

## **Cash and cash equivalents** 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## **2. DONATIONS AND LEGACIES** 

|**DONATIONS AND LEGACIES**|||
|---|---|---|
||31.7.21|31.7.20|
||£|£|
|Donations|23,492|4,298|
|Grants|53,792|95,700|
||77,284|99,998|



continued... 

Page 13 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## **2. DONATIONS AND LEGACIES - continued** 

|**General**<br>North Herts District Council Government Business grant<br>Classes<br>Centre General<br>**Positive Movement (PM):**<br>Hertfordshire Community Foundation Emergency Coronavirus Fund<br>Fees from participants in Positive Movement programmes in:<br>- Jackmans Community Centre<br>- St Thomas' Church Hall<br>- Mrs Howard Hall<br>- Baldock Community Centre<br>Herts Valley CCG Small Grant Process<br>Tesco "Bags of Help"<br>-Tring Store<br>**Mindfulness in Schools (MiS):**<br>Henry Colborn Trust<br>Hertfordshire Community Foundation Coronavirus Relief Fund - Large<br>Grant<br>Letchworth Civic Trust<br>Donations from drop-in meditation sessions<br>**Counselling**<br>Arnold Clarke Community Fund<br>North Herts District Council DC Covid-19 Community Support Fund (for<br>counselling)<br>**Training**<br>HCF Workforce Development<br>**Building works**<br>Valiant Trust<br>North Herts District Council Community Facilities Capital Projects Funding<br>Scheme<br>Roberta Meldrum<br>Gift aid<br>**Technology**<br>Letchworth Garden City Heritage Foundation|31.7.21<br>£<br>25,143<br>223<br>691<br>26,057<br><br>-<br>-<br>-<br>-<br>5,000<br>-<br>5,000<br>-<br>4,000<br>3,000<br>2,578<br>9,578<br>1,000<br>-<br>1,000<br>849<br>849<br>-<br>-<br>16,000<br>4,000<br>20,000<br>14,800<br>14,800<br>77,284|31.7.20<br>£<br>25,000<br>-<br>-<br>25,000<br>-<br>4,820<br>320<br>891<br>697<br>520<br>-<br>598<br>7,846<br>2,760<br>4,684<br>-<br>4,298<br>11,742<br>-<br>5,000<br>5,000<br>-<br>-<br>25,000<br>11,720<br>-<br>-<br>36,720<br>13,690<br>13,690<br>99,998|
|---|---|---|



continued... 

Page 14 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## **3. OTHER TRADING ACTIVITIES** 

|Shop income<br>Room hire<br>Catering income<br>Other income<br>Rental income<br>Catering income is an adjunct to room hire. Rental income arises from rent<br>Café.<br>**4.**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>Classes and workshops<br>Complementary therapies<br>Counselling<br>Low-cost counselling<br>Positive Movement<br>Mindfulness in Schools<br>**5.**<br>**OTHER INCOME**<br>Furlough claim<br>Grant income<br>**6.**<br>**RAISING FUNDS**<br>**Other trading activities**<br>Catering costs|31.7.21<br>31.7.20<br>£<br>£<br>20<br>3,877<br>5,863<br>14,952<br>18<br>1,730<br>20<br>-<br>1,120<br>3,972<br>7,041<br>24,531<br>received from Nourish Wholefo<br>31.7.21<br>31.7.20<br>£<br>£<br>138,448<br>226,753<br>86,703<br>106,736<br>172,863<br>144,632<br>47,227<br>63,096<br>17,280<br>17,148<br>4,099<br>8,098<br>466,620<br>566,463<br>31.7.21<br>31.7.20<br>37,062<br>24,236<br>625<br>-<br>37,687<br>24,236<br>£<br>£<br>31.7.21<br>31.7.20<br>£<br>£<br>-<br>2,874|
|---|---|



Catering income is an adjunct to room hire. Rental income arises from rent received from Nourish Wholefood Café. 

continued... 

Page 15 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## **7. CHARITABLE ACTIVITIES COSTS** 

|Classes and workshops<br>Complementary therapies<br>Counselling<br>Low-cost counselling<br>Positive Movement<br>Mindfulness in Schools|Direct<br>Costs (see<br>note 8)<br>£<br>89,695<br>54,431<br>116,496<br>38,832<br>9,290<br>17,213<br>325,957|Support<br>costs (see<br>note 9)<br>£<br>8,040<br>83,016<br>95,592<br>90,185<br>2,110<br>3,153<br>282,096|Totals<br>£<br>97,735<br>137,447<br>212,088<br>129,017<br>11,400<br>20,366<br>608,053|
|---|---|---|---|



## **8. DIRECT COSTS OF CHARITABLE ACTIVITIES** 

|Staff costs<br>Practitioners' fees<br>Tutors fees<br>Counsellors fees<br>Misc clinic costs<br>PPE for clinic, counselling & classes|31.7.21<br>£<br>43,249<br>53,476<br>90,287<br>137,027<br>955<br>963<br>325,957|31.7.20<br>£<br>26,528<br>66,332<br>130,801<br>125,012<br>439<br>692<br>349,804|
|---|---|---|



## **9. SUPPORT COSTS** 

|Classes and workshops<br>Complementary therapies<br>Counselling<br>Low-cost counselling<br>Positive Movement<br>Mindfulness in Schools|Other<br>£<br>8,040<br>83,016<br>95,592<br>90,185<br>2,110<br>3,153<br>282,096|
|---|---|



The Covid-19 pandemic led to online delivery of many Centre activities, which in turn altered allocation of support costs. For wages, the allocation was 37.50% to Counselling, 37.50% for Low-cost counselling, and 25% for Complementary therapies. For most other support costs, the allocation was an equal split between Complementary therapies, Counselling, and Low-cost counselling. 

Support costs were allocated across the activities for the comparative period as follows: 

||2019-2020|
|---|---|
||%|
|Classes and workshops|47.50|
|Complementary therapies|23.75|
|Counselling|11.87|
|Low-cost counselling|11.87|
|Positive Movement|4.01|
|Mindfulness in Schools|1.00|



continued... 

Page 16 



**THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## **10. TRUSTEES' REMUNERATION AND BENEFITS** 

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

## **Trustees' expenses** 

No expenses were reimbursed to Trustees in the year  (2020 - £Nil). 

## **11. STAFF COSTS** 

The average monthly number of employees during the year was as follows: 

||31.7.21|31.7.20|
|---|---|---|
|Admin|6|13|



No employees received emoluments in excess of £60,000. 

The average number of employees includes both full and part time employees. 

## **12. 2020 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

|Unrestricted<br>fund<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>24,770<br>**Charitable activities**<br>Classes and workshops<br>226,753<br>Complementary therapies<br>106,736<br>Counselling<br>144,632<br>Low-cost counselling<br>63,096<br>Positive Movement<br>17,148<br>Mindfulness in Schools<br>8,098<br>Other trading activities<br>24,531<br>Other income<br>24,236<br>**Total**<br>640,000<br>**EXPENDITURE ON**<br>Raising funds<br>2,874<br>**Charitable activities**<br>Classes and workshops<br>236,463<br>Complementary therapies<br>139,313<br>Counselling<br>137,755<br>Low-cost counselling<br>77,990<br>Positive Movement<br>27,328<br>Mindfulness in Schools<br>23,397<br>**Total**<br>645,120<br>**NET INCOME/(EXPENDITURE)**<br>(5,120)|Restricted<br>funds<br>£<br>75,228<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>75,228<br>-<br>14,742<br>7,473<br>52<br>52<br>14,241<br>14,911<br>51,471<br>23,757|Total<br>funds<br>£<br>99,998<br>226,753<br>106,736<br>144,632<br>63,096<br>17,148<br>8,098<br>24,531<br>24,236|
|---|---|---|
|||715,228<br>2,874<br>251,205<br>146,786<br>137,807<br>78,042<br>41,569<br>38,308|
|||696,591|
|||18,637|



continued... 

Page 17 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021** 

## **12. 2020 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** 

|**Transfers between funds**<br>**Net movement in funds**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED FORWARD**<br>**13.**<br>**TANGIBLE FIXED ASSETS**<br>Improvements<br>to<br>property<br>£<br>**COST**<br>At 1 August 2020<br>368,419<br>Additions<br>31,783<br>At 31 July 2021<br>400,202<br>**DEPRECIATION**<br>At 1 August 2020<br>288,078<br>Charge for year<br>27,407<br>At 31 July 2021<br>315,485<br>**NET BOOK VALUE**<br>At 31 July 2021<br>84,717<br>At 31 July 2020<br>80,341<br>**14.**<br>**STOCKS**<br>Stocks|Unrestricted<br>fund<br>£<br>(3,585)<br>(8,705)<br>70,733<br>62,028<br>Furniture<br>and<br>equipment<br>£<br>27,060<br>-<br>27,060<br>23,971<br>445<br>24,416<br>2,644<br>3,089|Restricted<br>funds<br>£<br>3,585<br>27,342<br>14,866<br>42,208<br>Computer<br>equipment<br>£<br>9,872<br>5,373<br>15,245<br>8,989<br>732<br>9,721<br>5,524<br>883<br>31.7.21<br>£<br>1,748|Total<br>funds<br>£<br>-<br>18,637<br>85,599<br>104,236<br>Totals<br>£<br>405,351<br>37,156<br>442,507<br>321,038<br>28,584<br>349,622<br>92,885<br>84,313<br>31.7.20<br>£<br>1,748|Total<br>funds<br>£<br>-|
|---|---|---|---|---|
|||||18,637<br>85,599|
|||||104,236|



continued... 

Page 18 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021** 

## **15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|31.7.21<br>£<br>Trade debtors<br>8,043<br>Other debtors<br>1,884<br>Prepayments and accrued income<br>-<br>9,927<br>**16.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>31.7.21<br>£<br>Trade creditors<br>27,010<br>Taxation and social security<br>2,070<br>Other creditors<br>44,267<br>73,347<br>Other creditors includes:<br>31.7.21<br>Deferred income<br>29,940<br>Sundry accruals<br>5,621<br>Short term loan-BBL<br>8,706<br>44,267<br>**17.**<br>**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**<br>31.7.21<br>£<br>Other creditors<br>41,294<br>**18.**<br>**LOANS**<br>An analysis of the maturity of loans is given below:<br>31.7.21<br>£<br>Amounts falling due within one year on demand:<br>Other loans<br>8,706<br>Amounts falling between one and two years:<br>Other loans - 1-2 years<br>9,727<br>Amounts falling due between two and five years:<br>Other loans - 2-5 years<br>31,567|31.7.20<br>£<br>2,892<br>6,193<br>245<br>9,330<br>31.7.20<br>£<br>48,867<br>2,491<br>31,434<br>82,792<br>31.7.20<br>25,000<br>6,434<br>-<br>31,434<br>31.7.20<br>£<br>-<br>31.7.20<br>£<br>-<br>-<br>-|31.7.20<br>£<br>2,892<br>6,193<br>245<br>9,330<br>31.7.20<br>£<br>48,867<br>2,491<br>31,434<br>82,792<br>31.7.20<br>25,000<br>6,434<br>-<br>31,434<br>31.7.20<br>£<br>-<br>31.7.20<br>£<br>-<br>-<br>-|
|---|---|---|
|||-|
|||-|



continued... 

Page 19 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## **19. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Building (furniture) - NHDC Community<br>Facilities Capital Projects Funding Scheme<br>Building - NHDC Community Facilities<br>Capital Projects Funding Scheme<br>Building - The Valiant Charitable Trust<br>Technology - Letchworth Garden City<br>Heritage Foundation<br>PM - HCF Coronavirus Relief fund - Large<br>Grant<br>PM - HCF Emergency Coronavirus fund<br>PM - Herts Valley CCG Small Grants<br>Process<br>MiS - County Councillor Judi Billing<br>MiS - County Councillor Terry Hone<br>MiS - County Councillor Michael Hearn<br>MiS - Henry Colborn Trust<br>MiS - Letchworth Heritage Foundation<br>MiS - Donations from drop-in meditation<br>sessions<br>MiS - Letchworth Civic Trust<br>Counselling - NHDC Covid-19<br>Community Support fund<br>Counselling - Arnold Clarke Community<br>Fund<br> <br>Training - HCF Workforce Development<br>Grant<br>**TOTAL FUNDS**|At 1.8.20<br>£<br>62,029<br>101<br>11,329<br>10,838<br>-<br>3,522<br>2,860<br>-<br>139<br>139<br>139<br>1,620<br>1,550<br>4,970<br>-<br>5,000<br>-<br>-<br>42,207<br>104,236|Net<br>movement<br>in funds<br>£<br>(15,953)<br>(101)<br>(1,172)<br>(1,921)<br>9,427<br>(3,525)<br>(2,860)<br>(15)<br>-<br>-<br>-<br>-<br>-<br>769<br>(170)<br>(5,005)<br>663<br>442<br>(3,468)<br>(19,421)|Transfers<br>between<br>funds<br>£<br>(8,565)<br>-<br>-<br>8,372<br>-<br>3<br>-<br>15<br>-<br>-<br>-<br>-<br>-<br>-<br>170<br>5<br>-<br>-<br>8,565<br>-|At<br>31.7.21<br>£<br>37,511<br>-<br>10,157<br>17,289<br>9,427<br>-<br>-<br>-<br>139<br>139<br>139<br>1,620<br>1,550<br>5,739<br>-<br>-<br>663<br>442<br>47,304<br>84,815|
|---|---|---|---|---|



continued... 

Page 20 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## **19. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Building (furniture) - NHDC Community<br>Facilities Capital Projects Funding Scheme<br>Building - NHDC Community Facilities<br>Capital Projects Funding Scheme<br>Building - The Valiant Charitable Trust<br>Technology - Letchworth Garden City<br>Heritage Foundation<br>PM - HCF Coronavirus Relief fund - Large<br>Grant<br>PM - HCF Emergency Coronavirus fund<br>PM - Herts Valley CCG Small Grants<br>Process<br>MiS - Donations from drop-in meditation<br>sessions<br>MiS - Letchworth Civic Trust<br>MiS - HCF Large Grants<br>Counselling - NHDC Covid-19<br>Community Support fund<br>Counselling - Arnold Clarke Community<br>Fund<br>Training - HCF Workforce Development<br>Grant<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>558,214<br>-<br>-<br>-<br>14,800<br>-<br>-<br>5,000<br>1,769<br>3,000<br>4,000<br>-<br>1,000<br>849<br>30,418<br>588,632|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(574,167)<br>(15,953)<br>(101)<br>(101)<br>(1,172)<br>(1,172)<br>(1,921)<br>(1,921)<br>(5,373)<br>9,427<br>(3,525)<br>(3,525)<br>(2,860)<br>(2,860)<br>(5,015)<br>(15)<br>(1,000)<br>769<br>(3,170)<br>(170)<br>(4,000)<br>-<br>(5,005)<br>(5,005)<br>(337)<br>663<br>(407)<br>442<br>(33,886)<br>(3,468)<br>(608,053)<br>(19,421)|
|---|---|---|



continued... 

Page 21 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## **19. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|||Net|Transfers||
|---|---|---|---|---|
|||movement|between|At|
||At 1.8.19|in funds|funds|31.7.20|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|70,733|(5,119)|(3,585)|62,029|
|**Restricted funds**|||||
|Building (furniture) - NHDC Community|||||
|Facilities Capital Projects Funding Scheme|119|(18)|-|101|
|Building - NHDC Community Facilities|||||
|Capital Projects Funding Scheme|-|11,329|-|11,329|
|Building - The Valiant Charitable Trust|193|10,838|(193)|10,838|
|PM - Wheathampstead Community Group|240|(840)|600|-|
|PM - Wheathampstead Parish Council|473|(630)|157|-|
|PM - Welwyn Hatfield Borough Council|||||
|Community Grant (Cuffley)|1,314|(1,314)|-|-|
|PM - Childwick Trust|6,320|(6,320)|-|-|
|PM - Tesco "Bags of Help" - Baldock store|460|(892)|432|-|
|PM - Tesco "Bags of Help" - Cuffley store|944|(990)|46|-|
|PM - Tesco "Bags of Help" - Royston store|968|(1,650)|682|-|
|PM - Tesco "Bags of Help" - Tring store|1,737|(1,785)|48|-|
|PM - Waitrose Stevenage store|228|(1,240)|1,012|-|
|PM - Waitrose Berkhamsted store|170|(180)|10|-|
|PM - HCF Coronavirus Relief fund - Large|||||
|Grant|-|3,522|-|3,522|
|PM - HCF Emergency Coronavirus fund|-|2,860|-|2,860|
|MiS - County Councillor Judi Billing|500|(361)|-|139|
|MiS - County Councillor Terry Hone|500|(361)|-|139|
|MiS - County Councillor Michael Hearn|700|(561)|-|139|
|MiS - Henry Colborn Trust|-|1,620|-|1,620|
|MiS - Letchworth Heritage Foundation|-|1,550|-|1,550|
|MiS - Donations from drop-in meditation|||||
|sessions|-|4,179|791|4,970|
|Counselling - NHDC Covid-19|||||
|Community Support fund|-|5,000|-|5,000|
||14,866|23,756|3,585|42,207|
|**TOTAL FUNDS**|85,599|18,637|-|104,236|



continued... 

Page 22 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## **19. MOVEMENT IN FUNDS - continued** 

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

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Building (furniture) - NHDC Community<br>Facilities Capital Projects Funding Scheme<br>Building - NHDC Community Facilities<br>Capital Projects Funding Scheme<br>Building - The Valiant Charitable Trust<br>PM - Wheathampstead Community Group<br>PM - Wheathampstead Parish Council<br>PM - Welwyn Hatfield Borough Council<br>Community Grant (Cuffley)<br>PM - Childwick Trust<br>PM - Tesco "Bags of Help" - Baldock store<br>PM - Tesco "Bags of Help" - Cuffley store<br>PM - Tesco "Bags of Help" - Royston store<br>PM - Tesco "Bags of Help" - Tring store<br>PM - Waitrose Stevenage store<br>PM - Waitrose Berkhamsted store<br>PM - HCF Coronavirus Relief fund - Large<br>Grant<br>PM - HCF Emergency Coronavirus fund<br>PM - Generated income Jackmans<br>Community Centre<br>PM - Generated income - St Thomas'<br>Church Hall<br>PM - Generated income - Mrs Howard Hall<br>PM - Generated income - Baldock<br>Community Centre<br>MiS - County Councillor Judi Billing<br>MiS - County Councillor Terry Hone<br>MiS - County Councillor Michael Hearn<br>MiS - Henry Colborn Trust<br>MiS - Letchworth Heritage Foundation<br>MiS - Donations from drop-in meditation<br>sessions<br>Counselling - NHDC Covid-19<br>Community Support fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>640,000<br>-<br>11,720<br>25,000<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>599<br>-<br>-<br>4,684<br>4,820<br>320<br>891<br>697<br>520<br>-<br>-<br>-<br>2,760<br>13,690<br>4,527<br>5,000<br>75,228<br>715,228|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(645,119)<br>(5,119)<br>(18)<br>(18)<br>(391)<br>11,329<br>(14,162)<br>10,838<br>(840)<br>(840)<br>(630)<br>(630)<br>(1,314)<br>(1,314)<br>(6,320)<br>(6,320)<br>(892)<br>(892)<br>(990)<br>(990)<br>(1,650)<br>(1,650)<br>(2,384)<br>(1,785)<br>(1,240)<br>(1,240)<br>(180)<br>(180)<br>(1,162)<br>3,522<br>(1,960)<br>2,860<br>(320)<br>-<br>(891)<br>-<br>(697)<br>-<br>(520)<br>-<br>(361)<br>(361)<br>(361)<br>(361)<br>(561)<br>(561)<br>(1,140)<br>1,620<br>(12,140)<br>1,550<br>(348)<br>4,179<br>-<br>5,000<br>(51,472)<br>23,756<br>(696,591)<br>18,637|
|---|---|---|



continued... 

Page 23 



**THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## **19. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Building (furniture) - NHDC Community<br>Facilities Capital Projects Funding Scheme<br>Building - NHDC Community Facilities<br>Capital Projects Funding Scheme<br>Building - The Valiant Charitable Trust<br>Technology - Letchworth Garden City<br>Heritage Foundation<br>PM - Wheathampstead Community Group<br>PM - Wheathampstead Parish Council<br>PM - Welwyn Hatfield Borough Council<br>Community Grant (Cuffley)<br>PM - Childwick Trust<br>PM - Tesco "Bags of Help" - Baldock store<br>PM - Tesco "Bags of Help" - Cuffley store<br>PM - Tesco "Bags of Help" - Royston store<br>PM - Tesco "Bags of Help" - Tring store<br>PM - Waitrose Stevenage store<br>PM - Waitrose Berkhamsted store<br>PM - HCF Coronavirus Relief fund - Large<br>Grant<br>PM - Herts Valley CCG Small Grants<br>Process<br>MiS - County Councillor Judi Billing<br>MiS - County Councillor Terry Hone<br>MiS - County Councillor Michael Hearn<br>MiS - Henry Colborn Trust<br>MiS - Letchworth Heritage Foundation<br>MiS - Donations from drop-in meditation<br>sessions<br>MiS - Letchworth Civic Trust<br>Counselling - NHDC Covid-19<br>Community Support fund<br>Counselling - Arnold Clarke Community<br>Fund<br> <br>Training - HCF Workforce Development<br>Grant<br>**TOTAL FUNDS**|At 1.8.19<br>£<br>70,733<br>119<br>-<br>193<br>-<br>240<br>473<br>1,314<br>6,320<br>460<br>944<br>968<br>1,737<br>228<br>170<br>-<br>-<br>500<br>500<br>700<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>14,866<br>85,599|Net<br>movement<br>in funds<br>£<br>(21,072)<br>(119)<br>10,157<br>8,917<br>9,427<br>(840)<br>(630)<br>(1,314)<br>(6,320)<br>(892)<br>(990)<br>(1,650)<br>(1,785)<br>(1,240)<br>(180)<br>(3)<br>(15)<br>(361)<br>(361)<br>(561)<br>1,620<br>1,550<br>4,948<br>(170)<br>(5)<br>663<br>442<br>20,288<br>(784)|Transfers<br>between<br>funds<br>£<br>(12,150)<br>-<br>-<br>8,179<br>-<br>600<br>157<br>-<br>-<br>432<br>46<br>682<br>48<br>1,012<br>10<br>3<br>15<br>-<br>-<br>-<br>-<br>-<br>791<br>170<br>5<br>-<br>-<br>12,150<br>-|At<br>31.7.21<br>£<br>37,511<br>-<br>10,157<br>17,289<br>9,427<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>139<br>139<br>139<br>1,620<br>1,550<br>5,739<br>-<br>-<br>663<br>442<br>47,304<br>84,815|
|---|---|---|---|---|



continued... 

Page 24 



## **THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

## **FOR THE YEAR ENDED 31 JULY 2021** 

## **19. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

||Incoming|<br>Resources|Movement|
|---|---|---|---|
||resources|<br>expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|1,198,214|(1,219,286)|(21,072)|
|**Restricted funds**||||
|Building (furniture) - NHDC Community||||
|Facilities Capital Projects Funding Scheme|-|(119)|(119)|
|Building - NHDC Community Facilities||||
|Capital Projects Funding Scheme|11,720|(1,563)|10,157|
|Building - The Valiant Charitable Trust|25,000|(16,083)|8,917|
|Technology - Letchworth Garden City||||
|Heritage Foundation|14,800|(5,373)|9,427|
|PM - Wheathampstead Community Group|-|(840)|(840)|
|PM - Wheathampstead Parish Council|-|(630)|(630)|
|PM - Welwyn Hatfield Borough Council||||
|Community Grant (Cuffley)|-|(1,314)|(1,314)|
|PM - Childwick Trust|-|(6,320)|(6,320)|
|PM - Tesco "Bags of Help" - Baldock store|-|(892)|(892)|
|PM - Tesco "Bags of Help" - Cuffley store|-|(990)|(990)|
|PM - Tesco "Bags of Help" - Royston store|-|(1,650)|(1,650)|
|PM - Tesco "Bags of Help" - Tring store|599|(2,384)|(1,785)|
|PM - Waitrose Stevenage store|-|(1,240)|(1,240)|
|PM - Waitrose Berkhamsted store|-|(180)|(180)|
|PM - HCF Coronavirus Relief fund - Large||||
|Grant|4,684|(4,687)|(3)|
|PM - HCF Emergency Coronavirus fund|4,820|(4,820)|-|
|PM - Generated income Jackmans||||
|Community Centre|320|(320)|-|
|PM - Generated income - St Thomas'||||
|Church Hall|891|(891)|-|
|PM - Generated income - Mrs Howard Hall|697|(697)|-|
|PM - Generated income - Baldock||||
|Community Centre|520|(520)|-|
|PM-Herts Valley CCG Small Grants||||
|Process|5,000|(5,015)|(15)|
|MiS - County Councillor Judi Billing|-|(361)|(361)|
|MiS - County Councillor Terry Hone|-|(361)|(361)|
|MiS - County Councillor Michael Hearn|-|(561)|(561)|
|MiS - Henry Colborn Trust|2,760|(1,140)|1,620|
|MiS - Letchworth Heritage Foundation|13,690|(12,140)|1,550|
|MiS - Donations from drop-in meditation||||
|sessions|6,296|(1,348)|4,948|
|MiS - Letchworth Civic Trust|3,000|(3,170)|(170)|
|MiS - HCF Large Grants|4,000|(4,000)|-|
|Counselling - NHDC Covid-19||||
|Community Support fund|5,000|(5,005)|(5)|
|Counselling - Arnold Clarke Community||||
|Fund|1,000|(337)|663|
|Training - HCF Workforce Development||||
|Grant|849|(407)|442|
||105,646|(85,358)|20,288|



continued... 

Page 25 



**THE LETCHWORTH CENTRE FOR HEALTHY LIVING** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

**FOR THE YEAR ENDED 31 JULY 2021** 

## **19. MOVEMENT IN FUNDS - continued** 

**TOTAL FUNDS** 1,303,860 (1,304,644) (784) 

Building (furniture) - NHDC Community Facilities Capital Projects Funding Scheme: These funds were received in 2010 from North Hertfordshire District Council for the purchase of stackable chairs. 

Building - NHDC Community Facilities Capital Projects Funding Scheme:  These funds were received in 2020 to cover the cost of re-paving a large part of the Centre's internal road system. 

Building - the Valiant Charitable Trust:  These funds enabled us to widen the entrance to our classroom building and to install modernised toilets in the building which provided adequate access for people with disabilities. 

Technology - This grant enabled us to create a new website, to upgrade our technological capability and to design and build new signage on the Centre site. 

Training - This funding provided staff training to upgrade skills and for self-development 

Positive Movement:  These funds were given to provide a Hertfordshire-wide wellbeing programme for older people with mobility problems, who are at risk of falls or who are living with long-term health conditions 

MiS (Mindfulness in Schools):  These funds were dedicated to providing Mindfulness programmes for both teachers and pupils in local schools 

MiS - Donations from drop-in Meditation sessions:  These funds were to be spent to deliver Mindfulness sessions to pupils 

Counselling - NHDC COVID-19 Community Support Fund:  This funded counselling at £5 per session for young people and adults who had been affected by the pandemic. 

Counselling - Arnold Clark Community Fund:  This grant enabled us to refurbish rooms in our buildings for the provision of counselling sessions 

## **20. RELATED PARTY DISCLOSURES** 

The charity operates from buildings leased from Calmstatus Limited, a nominee Company of which the Centre's Director is a director and shareholder. The lease states rent of £82,800 should be charged but the Company has, as a gesture of goodwill, only charged £56,390 during the current year (2020 - £61,658). 

As seen in Note 2, a donation of £16,000 was received by Roberta Meldrum, the Centre's director. 

The transactions were at arms length. 

Page 26