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2021-12-31-accounts

REGISTERED COMPANY NUMBER: 01527982 (England and Wales) REGISTERED CHARITY NUMBER: 510908

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2021

FOR

MEETING POINT TRUST LIMITED

D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

MEETING POINT TRUST LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31st December 2021

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 15
Detailed Statement of Financial Activities 16 to 17

MEETING POINT TRUST LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31st December 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st 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

Significant activities

The principal activity of the company in the year under review was that of promoting any charitable purpose or purposes for the benefit of the inhabitants of Telford and the surrounding districts of the County of Shropshire.

Public benefit

The main activity is undertaken to further our charitable objective for the public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The trading and operational uncertainty that existed throughout 2020, continued into 2021.

During January and February 2021, activities were restricted to the delivery of mandatory training and the provision of vital support services. During this time, we continued to provide access to Meeting Point House to all our resident charities, and services delivered by St. John, Job Change, Mencap and MIND continued, all of which were important to the local community.

The restrictions were not lifted until May 2021, when the cafe could resume its full operation.

Prior to the re-opening, the café was rebranded as 'The Hummingbird Café', with a new look and feel. The aspiration is to engage more with local suppliers and emphasise the purpose of the café and that any surpluses gained are re-invested into the charity, to either enhance the physical asset or add to the programme of charitable activities on offer.

Local suppliers have been engaged to supply bread, fruit and vegetables, meat, and ice creams. In addition to the day-to-day operation of the café, twice weekly it is used as a hub to support adults suffering from social isolation, or any mental health issues, diagnosed or otherwise. The café also prepared meals for over 300 children accessing the school holiday provision, in a programme to target holiday hunger.

The café was also host to final of Telford Sausage Week in October, in partnership with Badley Butchers and continues to host the monthly craft fair.

Meeting Point Trust Ltd continued to make a valuable contribution to the local community during 2021 with some highlights listed below:

'This is amazing. It has helped me a lot and was not that hard to understand' Elijah aged 9 yrs.

'The sessions have been a great help to me and will be for you'. Hayden aged 11 yrs.

'It has helped me to concentrate, it will teach you new stuff' Maggie aged 9yrs.

Page 1

MEETING POINT TRUST LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31st December 2021

NCS delivered three weeks of a local National Citizenship Service Programme in July/August and engaged with over 600 16 -18 year-olds. We also hosted a Summer Arts School, delivered by Telford and Wrekin Council. All the above will continue to be embedded as core activities of our wellbeing programme, and the programme will continue to be developed in the future.

In addition to the above Meeting Point Trust received support from Power to Change, to assist with the review and updating of the Memorandum and Articles of Association and in doing so undertook a review of the existing governance and Board composition. Work also commenced on reviewing our marketing activities with a view to communicating our work, ethos, and vision locally.

During 2021, investment in our asset was also made; the fire alarm panels were upgraded, roof repairs were undertaken, additional CCTV cameras were installed, and flooring was replaced in the new well-being space to make the area more flexible in terms of activities being programmed.

Given that the aspiration of the Trust as documented in the 2020 accounts was to start to return surpluses, the small surplus of £5,576 achieved in 2021, is a positive result given the challenges faced and the level on investment made during the year at Meeting Point House, include the redecorating, branding and launch of the Hummingbird Café. The level of none core activity funding received in 2021 (£23,733) was considerably less than that received in 2020 (£83,835). This is particularly worthy of note as in the future we do not want to be dependent upon none core activity funding for our survival.

Work on the creation of the Telford Minster, on the first-floor extension of Meeting Point House has continued and when completed will be another huge opportunity for Meeting Point Trust.

Throughout 2021, the team has not lost sight of the overriding ethos of the charity, and we have worked hard to continue to provide activities and services that support our community. We are flexible with our approach to doing so and have forged great relationship with local partners.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

01527982 (England and Wales)

Registered Charity number

510908

Registered office

Meeting Point House Southwater Square Town Centre Telford Shropshire TF3 4HS

Page 2

MEETING POINT TRUST LIMITED

REPORT OF THE TRUSTEES

for the Year Ended 31st December 2021

Trustees

Rev D F Lavender - Retired Rev P G F Lawley - Retired D G Wright Cllr K Sahota - Councillor Ms R Evans Rev K Osmund-Smith - Minister of Religion Cllr V Holt - Councillor Cllr A Jhawar - Councillor D Rolfe - Retired (appointed 1.3.21) Reverend A Walden - Vicar (appointed 1.3.21)

Independent Examiner

D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

Bankers

Barclays Bank plc 23 Church Street Wellington Telford Shropshire

Solicitors

FBC Manby Bowdler Routh House Hall Court Hall Park Way Telford Shropshire TF3 4NJ

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

Rev P G F Lawley - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MEETING POINT TRUST LIMITED

Independent examiner's report to the trustees of Meeting Point Trust Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 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 ICAEW which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Russell M Ball ICAEW D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

26th August 2022

Page 4

MEETING POINT TRUST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 31st December 2021

Notes
INCOME AND ENDOWMENTS FROM
Fund raising income
Other trading activities
2
Investment income
3
Other income
Total
EXPENDITURE ON
Charitable activities
Promoting charitable purposes in the Telford area
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
1,182
263,439
1,179
23,733
289,533
283,957
6,862
12,438
1,358,361
1,370,799
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
31.12.21
Total
funds
£
1,182
263,439
1,179
23,733
289,533
283,957
6,862
12,438
1,358,361
1,370,799
31.12.20
Total
funds
£
-
139,961
1,403
83,835
225,199
222,914
246,966
249,251
1,109,110
1,358,361

The notes form part of these financial statements

Page 5

MEETING POINT TRUST LIMITED

BALANCE SHEET

31st December 2021

Notes
FIXED ASSETS
Tangible assets
8
Investments
Investments
9
Investment property
10
CURRENT ASSETS
Stocks
11
Debtors
12
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
TOTAL FUNDS
Unrestricted
funds
£
22,766
73,364
1,247,063
1,343,193
1,000
35,149
58,803
94,952
(67,346)
27,606
1,370,799
1,370,799
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
31.12.21
Total
funds
£
22,766
73,364
1,247,063
1,343,193
1,000
35,149
58,803
94,952
(67,346)
27,606
1,370,799
1,370,799
1,370,799
1,370,799
31.12.20
Total
funds
£
12,611
65,330
1,247,063
1,325,004
1,000
19,097
110,693
130,790
(97,433)
33,357
1,358,361
1,358,361
1,358,361
1,358,361

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 6

continued...

MEETING POINT TRUST LIMITED

BALANCE SHEET - continued

31st December 2021

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

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

P G F Lawley - Trustee

The notes form part of these financial statements

Page 7

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31st December 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

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.

Tangible fixed assets

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

Fixtures and fittings

Investment property

In the Trustees opinion, the Investment Properties carrying value does not differ materially from its fair value at the balance sheet date. No independent valuation has been obtained at the balance sheet date to confirm this.

The Trustees recognise the requirement to obtain an independent valuation with sufficient regularity to confirm the Investment Properties carrying amount in the balance sheet does not differ materially from its fair value.

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

continued...

Page 8

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2021

2. OTHER TRADING ACTIVITIES

Service charges and room hire
Catering sales
Hummingbird cafe
3.
INVESTMENT INCOME
Investment income
4.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
31.12.21
£
188,153
4,601
70,685
263,439
31.12.21
£
1,179
31.12.21
£
5,490
31.12.20
£
97,750
4,448
37,763
139,961
31.12.20
£
1,403
31.12.20
£
2,985

5. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

6. STAFF COSTS

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

31.12.21 31.12.20
Charitable activities 11 11

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

continued...

Page 9

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2021

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL
INCOME AND ENDOWMENTS FROM
Other trading activities
Investment income
Other income
Total
EXPENDITURE ON
Charitable activities
Promoting charitable purposes in the Telford
area
Net gains on investments
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
8.
TANGIBLE FIXED ASSETS
COST
At 1st January 2021
Additions
At 31st December 2021
DEPRECIATION
At 1st January 2021
Charge for year
At 31st December 2021
NET BOOK VALUE
At 31st December 2021
At 31st December 2020
ACTIVITIES
Unrestricted
funds
£
139,961
1,403
83,835
225,199
222,914
246,966
249,251
527,100
776,351
582,010
1,358,361
Restricted
fund
£
-
-
-
-
-
-
-
(527,100)
(527,100)
527,100
-
Total
funds
£
139,961
1,403
83,835
225,199
222,914
246,966
249,251
-
249,251
1,109,110
1,358,361
Fixtures
and
fittings
£
218,447
15,645
234,092
205,836
5,490
211,326
22,766
12,611

continued...

Page 10

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2021

9. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1st January 2021 65,330
Additions 1,172
Revaluations 6,862
At 31st December 2021 73,364
NET BOOK VALUE
At 31st December 2021 73,364
At 31st December 2020 65,330

There were no investment assets outside the UK.

Cost or valuation at 31st December 2021 is represented by:

Listed
investments
£
Valuation in 2020 48,493
Valuation in 2021 6,862
Cost 18,009
73,364

The mid price value of the investments in the CAF UK Equity Fund and CAF Fixed Interest Fund at the year end was £73,364 ( 2020 £65,330 ).

10. INVESTMENT PROPERTY

FAIR VALUE
At 1st January 2021
and 31st December 2021
AMORTISATION
At 1st January 2021
and 31st December 2021
NET BOOK VALUE
At 31st December 2021
At 31st December 2020
£
1,247,474
411
1,247,063
1,247,063

Included in the total is £300,000 relating to a leasehold property acquired in 2020 on a 999 year lease.

continued...

Page 11

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2021

11.
STOCKS
Stocks
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 14)
Trade creditors
Social security and other taxes
Accrued expenses
Deferred income
Other provisions
14.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
15.
MOVEMENT IN FUNDS
At 1.1.21
£
Unrestricted funds
General Fund
1,234,868
Repair Fund
75,000
Revaluation Fund - investments
48,493
1,358,361
TOTAL FUNDS
1,358,361
31.12.21
£
1,000
31.12.21
£
27,084
8,065
35,149
31.12.21
£
20,000
5,313
15,483
10,622
3,644
12,284
67,346
31.12.21
£
20,000
Net
movement
in funds
£
5,576
-
6,862
12,438
12,438
31.12.20
£
1,000
31.12.20
£
12,254
6,843
19,097
31.12.20
£
50,000
-
17,902
11,522
9,911
8,098
97,433
31.12.20
£
50,000
At
31.12.21
£
1,240,444
75,000
55,355
1,370,799
1,370,799

continued...

Page 12

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2021

15. MOVEMENT IN FUNDS - continued

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

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General Fund 289,533 (283,957) - 5,576
Revaluation Fund - investments - - 6,862 6,862
289,533 (283,957) 6,862 12,438
TOTAL FUNDS 289,533 (283,957) 6,862 12,438
Comparatives for movement in funds
Net Transfers
movement between At
At 1.1.20 in funds funds 31.12.20
£ £ £ £
Unrestricted funds
General Fund 455,483 252,285 527,100 1,234,868
Repair Fund 75,000 - - 75,000
Revaluation Fund - investments 51,527 (3,034) - 48,493
582,010 249,251 527,100 1,358,361
Restricted funds
Specific Expenditure 527,100 - (527,100) -
TOTAL FUNDS 1,109,110 249,251 - 1,358,361

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

Unrestricted funds
General Fund
Revaluation Fund - investments
TOTAL FUNDS
Incoming
resources
£
225,199
-
225,199
225,199
Resources
expended
£
(222,914)
-
(222,914)
(222,914)
Gains and
Movement
losses
in funds
£
£
250,000
252,285
(3,034)
(3,034)
246,966
249,251
246,966
249,251

continued...

Page 13

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2021

15. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General Fund
Repair Fund
Revaluation Fund - investments
Restricted funds
Specific Expenditure
TOTAL FUNDS
At 1.1.20
£
455,483
75,000
51,527
582,010
527,100
1,109,110
Net
movement
in funds
£
257,861
-
3,828
261,689
-
261,689
Transfers
between
funds
£
527,100
-
-
527,100
(527,100)
-
At
31.12.21
£
1,240,444
75,000
55,355
1,370,799
-
1,370,799

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

Unrestricted funds
General Fund
Revaluation Fund - investments
TOTAL FUNDS
Incoming
resources
£
514,732
-
514,732
514,732
Resources
expended
£
(506,871)
-
(506,871)
(506,871)
Gains and
Movement
losses
in funds
£
£
250,000
257,861
3,828
3,828
253,828
261,689
253,828
261,689
Gains and
Movement
losses
in funds
£
£
250,000
257,861
3,828
3,828
253,828
261,689
253,828
261,689
261,689
261,689

Purpose of funds

General Fund

The surplus on this fund over and above those funds invested in Tangible fixed assets represents 'free reserves'. The trustees try to maintain a sum of £70,000 to enable the charity to continue for upto six months in the event of a significant drop in income. Any additional 'free reserves' above this amount will be used to fund further property developments in line with the charity's objectives.

Designated Fund

This represents funds the trustees have allocated to meet future major repair cost.

Revaluation Fund - investments

This represents the un-realised gain on the investments held with CAF.

Restricted Funds

continued...

Page 14

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2021

16. RELATED PARTY DISCLOSURES

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

Page 15

MEETING POINT TRUST LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st December 2021

31.12.21 31.12.20
£ £
INCOME AND ENDOWMENTS
Fund raising income
Donations 1,182 -
Other trading activities
Service charges and room hire 188,153 97,750
Catering sales 4,601 4,448
Hummingbird cafe 70,685 37,763
263,439 139,961
Investment income
Investment income 1,179 1,403
Other income
Other Covid grants 6,901 24,835
J&H Rausing grant 6,025 8,775
Canopy compensation - 25,000
National Lottery grant - 25,225
Energise 900 -
Landau community grant 9,907 -
23,733 83,835
Total incoming resources 289,533 225,199
EXPENDITURE
Charitable activities
Wages 99,752 73,823
Pensions 5,999 5,285
Rates and trade refuse 4,041 3,111
Insurance 7,722 7,271
Light and heat 22,778 20,045
Telephone 1,820 1,766
Printing, postage and stationery 1,355 933
Repairs and renewals 28,516 27,660
Sundries 3,360 3,776
Advertising 1,998 1,297
Cleaning costs 12,596 10,698
Training 515 211
Security costs 4,266 2,793
Catering expenses 2,775 2,550
Accountancy 1,960 2,474
Legal and professional fees 1,871 4,771
Coffee shop purchases and wages 66,701 50,006
Activity costs 9,011 -
Depreciation of fixtures and fittings 5,490 2,986
Carried forward 282,526 221,456

This page does not form part of the statutory financial statements

Page 16

MEETING POINT TRUST LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31st December 2021
31.12.21 31.12.20
£ £
Charitable activities
Brought forward 282,526 221,456
Bank charges 1,431 1,458
283,957 222,914
Total resources expended 283,957 222,914
Net income before gains and losses 5,576 2,285
Realised recognised gains and losses
Realised gains/(losses) on investment property - 250,000
Net income 5,576 252,285

This page does not form part of the statutory financial statements

Page 17