| Page | |||
|---|---|---|---|
| Reference and Administrative Details |
|||
| Report ofthe Trustees | 2 | to | 6 |
| Report ofthe Indepeadent Auditors |
7 | to | 9 |
| Statement ofFinancial Activities | 10 | ||
| Balance Sheet | 11 | to | 12 |
| Cash Flow Statement | 13 | ||
| Notes to the Cash Flow Statement | 14 | ||
| Notes to the Financial Statements | 15 | to | 23 |
| Detailed Statement ofFinancial Activities | 24 | to | 25 |
| TRUSTEES | Ms P SBrown (resigned 27.2.21) | Ms P SBrown (resigned 27.2.21) | Ms P SBrown (resigned 27.2.21) | |
|---|---|---|---|---|
| Mr DN RFoley | ||||
| Ms N EGHodgkinson | ||||
| Dr WTMoses MBE (Chairman) | ||||
| Mrs LSoliman | ||||
| Mr SLWeaver | ||||
| Ms P Vernieuve | ||||
| REGISTERED | OFFICE | Horizon House | ||
| Gordon Road | ||||
| Whitfield | ||||
| DOVER | ||||
| Kent | ||||
| CT162ET | ||||
| REGISTERED | COMPANY | 02334448 (England | and Wales) | |
| NUMBER | ||||
| REGISTERED | CHARITY | 800988 | ||
| NUMBER | ||||
| AUDITORS | McCabe Ford Williams | |||
| Chartered Accountants |
and Statutory Auditors | |||
| Charlton House |
||||
| Dour Street | ||||
| DOVER | ||||
| Kent | ||||
| CT16 1BL |
| FOR THK | YEAR EN | DED 30SEPTE | MBER2021 | ||||
|---|---|---|---|---|---|---|---|
| 2021 | 2020 | ||||||
| Unrestricted | Restricted | Total | Total | ||||
| funds | fund | funds | funds | ||||
| Notes | |||||||
| INCOME | AND ENDOWMENTS FROM | ||||||
| Donations | and legacies | 3 | 13,892 | 179,596 | 193,488 | 130,971 | |
| Charitable | activities | ||||||
| Counselling | 1,326,464 | 1,326,464 | 1,459,685 | ||||
| Supervision | 3,518 | 3,518 | 6,632 | ||||
| Trainillg | 900 | 900 | 1,750 | ||||
| Investment | income | 40 | 40 | 545 | |||
| Total | 1,344,814 | 179,596 | 1,524,410 | 1,599,583 | |||
| EXPENDITURE ON | |||||||
| Charitable | activities | ||||||
| Counselling | 1,448,209 | 143,677 | 1,591,886 | 1,474,059 | |||
| NKT INCOME/(EXPENDITURE) | (103,395) | 35,919 | (67,476) | 125,524 | |||
| Transfers | between funds |
17 | 27,372 | (27,372) | |||
| Net movement ia funds |
(76,023) | 8,547 | (67,476) | 125,524 | |||
| RECONCILIATION | OF FUNDS | ||||||
| Total funds brought | forward | 1,538,103 | 16,170 | 1,554,273 | 1,428,749 | ||
| TOTAL FUNDS CARRIED FORWARD | 1,462,080 | 24,717 | 1,486,797 | 1,554,273 |
| 30SEP | TEMBER2021 | ||||
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | fund | funds | funds | ||
| Notes | |||||
| FIXEDASSETS | |||||
| Tangible assets | 12 | 263,772 | 263,772 | 273,847 | |
| Investments | 13 | 1 | 1 | ||
| 263,773 | 263,773 | 273,847 | |||
| CURRENT ASSETS | |||||
| Debtors | 14 | 434,836 | 434,836 | 532,562 | |
| Cash at bank and in hand | 840,988 | 24,717 | 865,705 | 873,453 | |
| 1,275,824 | 24,717 | 1,300,541 | 1,406,015 | ||
| CREDITORS | |||||
| Amounts falling due within one year |
15 | (77,517) | (77,517) | (125,589) | |
| NET CURRENT ASSETS | 1,198,307 | 24,717 | 1,223,024 | 1,280,426 | |
| TOTAL ASSETSLESSCURRENT | |||||
| LIABILITIES | 1,462,080 | 24,717 | 1,486,797 | 1,554,273 | |
| NET ASSETS | 1,462,080 | 24,717 | 1,486,797 | 1,554,273 | |
| FUNDS | 17 | ||||
| Unrestricted funds |
1,462,080 | 1,538,103 | |||
| Restricted funds | 24,717 | 16,170 | |||
| TOTAL FUNDS | 1,486,797 | 1,554,273 |
| FOR | TH | E YEAR ENDED | 30SEPTEMBER2021 | ||
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| Notes | |||||
| Cash flows from operating activities |
|||||
| Cash generated fiom operations |
4,357 | 240,113 | |||
| Net cash provided by operating activities |
4,357 | 240,113 | |||
| Cash flows from investing | activities | ||||
| Purchase oftangible fixed | assets | (12,144) | (35,499) | ||
| Purchase offixed asset investments | (1) | ||||
| Interest received | 40 | 545 | |||
| Net cash used in investing | activities | (12,105) | (34,954) | ||
| Change in cash and cash | equivalents | in | |||
| the reporting period |
(7,748) | 205,159 | |||
| Cash and cash equivalents | at the | ||||
| beginning ofthe reporting |
period | 873,453 | 668,294 | ||
| Cash and cash equivalents | at the end | of | |||
| the reporting period |
865,705 | 873,453 |
| OPERATING AC | TIVI | TIES | |||
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| Net (expenditure)/income | for the reporting | period (as per the | |||
| Statement ofFiaancial | Activities) | (67,476) | 125,524 | ||
| Adjustments for: |
|||||
| Depreciation charges |
22,219 | 20,106 | |||
| Interest received | (40) | (545) | |||
| Decrease in debtors | 97,726 | 57,415 | |||
| (Decrease)/increase | in creditors | (48,072) | 37,613 | ||
| Net cash provided | by operations | 4,357 | 240,113 |
| ANALYSIS OFCHANGES IN NKT FUND | S | ||
|---|---|---|---|
| At 1.10.20 | Cash flow | At 30.9.21 | |
| f | |||
| Net cash | |||
| Cash at bank and in hand | 873,453 | (7,748) | 865,705 |
| 873,453 | (7,748) | 865,705 | |
| Total | 873,453 | (7,748) | 865,705 |
| 2021I | 2020f | |||||
|---|---|---|---|---|---|---|
| Donations | 13,892 | 8,703 | ||||
| Grants | 179,596 | 122,268 | ||||
| 193,488 | 130,971 | |||||
| Grants received, | included | in the above, are as follows: | ||||
| 2021 | 2020 | |||||
| Health Education | England | (see note 17) | 179,593 | 122,268 | ||
| 4. | INVKSTMKNT | INCOME | ||||
| 2021 | 2020 | |||||
| f, | ||||||
| Bank interest receivable | 40 | 545 | ||||
| 5. | INCOME FROM CHARITABLE ACTIVITIES | |||||
| 2021 | 2020 | |||||
| Activity | ||||||
| AQP counselling | Counselling | 1,196,454 | 1,319,940 | |||
| Counselling | Counselling | 130,010 | 139,745 | |||
| Supervision | Supervision | 3,518 | 6,632 | |||
| Tfallllllg | Traullltg | 900 | 1,750 | |||
| 1,330,882 | 1,468,067 | |||||
| 6. | CHARITABLE | ACTIVITIES COSTS | ||||
| Support | ||||||
| Direct | costs (see | |||||
| Costs | note 7) | Totals | ||||
| Counselling | 1,211,322 | 380,564 | 1,591,886 | |||
| 7. | SUPPORT COSTS | |||||
| Governance | ||||||
| Other | costs | Totals | ||||
| I, | ||||||
| Counselling | 374,684 | 5,880 | 380,564 |
| Other | ||||||
|---|---|---|---|---|---|---|
| 2021 | 2020 | |||||
| Total | ||||||
| Counselling | activities | |||||
| f. | ||||||
| Wages, national | insurance | and pensions | 165,576 | 135,346 | ||
| Stafftraining and supervision |
23,867 | 15,865 | ||||
| Hire ofequipment | 6,120 | 2,410 | ||||
| Rent | 10,988 | 18,216 | ||||
| Rates and water | 358 | 1,176 | ||||
| Insurance | 1,976 | 2,425 | ||||
| Light and heat | 3,495 | 7,363 | ||||
| Telephone | 22,589 | 12,969 | ||||
| Repairs and maintenance | 19,777 | 30,175 | ||||
| Office expenses | 74,714 | 69,866 | ||||
| Legal and professional | fees | 989 | 103 | |||
| Bookkeeping | 855 | 805 | ||||
| Bad and doubtful | debts | 4,548 | 23 | |||
| Sundry | 15,211 | 12,228 | ||||
| Bank charges | 1,402 | 1,636 | ||||
| Depreciation of | tangible | fixed assets | 22,219 | 20,106 | ||
| 374,684 | 330,712 | |||||
| Governance costs |
||||||
| 2021 | 2020 | |||||
| Total | ||||||
| Counselling | activities | |||||
| Auditors' remuneration |
5,880 | 5,700 | ||||
| NET INCOME/(EXPENDITURE) | ||||||
| Net income/(expenditure) | is stated after charging/(crediting): | |||||
| 2021 | 2020 | |||||
| f | ||||||
| Auditors' remuneration |
5,880 | 5,700 | ||||
| Depreciation - owned assets | 22,219 | 20,106 | ||||
| Hire ofplant and | machinery | 6,120 | 2,410 | |||
| Other operating | leases | 10,616 | 18,157 |
| 2021 | 2020 | |||||
|---|---|---|---|---|---|---|
| Wages and salaries | 699,956 | 587,642 | ||||
| Social security costs | 60,077 | 50,328 | ||||
| Pensions | 12,114 | 10,890 | ||||
| 772,147 | 684,860 | |||||
| The average monthly | number ofemployees | during the year was as follows: | ||||
| 2021 | 2020 | |||||
| Average number ofemployees | 28 | 23 | ||||
| No employees received |
emoluments | in excess off60,000(2020 - nil). | ||||
| COMPARATIVES | FOR THE STATEMENT OFFINANCIAL ACTIVITIES | |||||
| Unrestricted | Restricted | Total | ||||
| funds | fund | funds | ||||
| 6 | ||||||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
8,703 | 122,268 | 130,971 | |||
| Charitable activities |
||||||
| Counselling | 1,459,685 | 1,459,685 | ||||
| Supervision | 6,632 | 6,632 | ||||
| Tfallling | 1,750 | 1,750 | ||||
| Investment income |
545 | 545 | ||||
| Total | 1,477,315 | 122,268 | 1,599,583 | |||
| EXPENDITURE ON | ||||||
| Charitable activities |
||||||
| Counselling | 1,367,961 | 106,098 | 1,474,059 | |||
| NKT INCOME | 109,354 | 16,170 | 125,524 | |||
| RECONCILIATION | OF FUNDS | |||||
| Total funds brought | forward | 1,428,749 | 1,428,749 | |||
| TOTAL FUNDS CARRIED FORWARD | 1,538,103 | 16,170 | 1,554,273 |
| TANGIBLE FIXEDASSETS | |||
|---|---|---|---|
| Fixtures | |||
| Freehold | and | ||
| property f. |
fittings f |
Totals 8 |
|
| COST | |||
| At 1 October 2020 | 252,057 | 104,572 | 356,629 |
| Additions | 12,144 | 12,144 | |
| At 30September 2021 | 252,057 | 116,716 | 368,773 |
| DEPRECIATION | |||
| At I October 2020 | 14,643 | 68,139 | 82,782 |
| Charge for year | 5,041 | 17,178 | 22,219 |
| At 30September 2021 | 19,684 | 85,317 | 105,001 |
| NET BOOK VALUE | |||
| At 30September 2021 | 232,373 | 31,399 | 263,772 |
| At 30September 2020 | 237,414 | 36,433 | 273,847 |
| FIXEDASSETINVESTMENTS | |||
| Shares in | |||
| group | |||
| undertakings |
| Registered oilice: Horizon House Nature ofbusiness: Dormant |
, Gordon Road, Whitfietd, |
|---|---|
| '/o | |
| Class ofshare; | holding |
| Ordinary | 100 |
| DEBTORS:AMOU | NTS FALLING DUK WITHIN ONE YEAR | ||
|---|---|---|---|
| 2021 | 2020 | ||
| f, | |||
| Trade debtors | 318,866 | 440,538 | |
| Amounts recoverable |
on contract | 111,554 | 89,474 |
| Other debtors and accrued | |||
| income | 4,416 | 2,550 | |
| 434,836 | 532,562 | ||
| CREDITORS: AMOUNTS FALLING DUK WITHIN ONE YEAR | |||
| 2021 | 2020 | ||
| Trade creditors | 15,387 | 19,947 | |
| Social security and other taxes | 21,286 | 26,860 | |
| Sundry creditors and | deferred income | 40,844 | 78,782 |
| 77,517 | 125,589 |
| 2021 | 2020I | |||
|---|---|---|---|---|
| Within one year | 5,987 | 24,833 | ||
| Between one and five years | 17,463 | 77,117 | ||
| 23,450 | 101,950 | |||
| MOVEMENT IN FUNDS | ||||
| Net | Transfers | |||
| At | movement | between | At | |
| 1.10.20 | in funds | funds | 30.9.21 | |
| Unrestricted funds |
||||
| General fund | 1,538,103 | (103,395) | 27,372 | 1,462,080 |
| Restricted funds |
||||
| Health Education England | 16,170 | 35,919 | (27,372) | 24,717 |
| TOTAL FUNDS | 1,554,273 | (67,476) | 1,486,797 |
| Incoming | Resources | Movement | ||
|---|---|---|---|---|
| resources | expended | in funds | ||
| Unrestricted funds |
||||
| General fund | 1,344,814 | (1,448,209) | (103,395) | |
| Restricted funds |
||||
| Health Education | England | 179,596 | (143,677) | 35,919 |
| TOTAL FUNDS | 1,524,410 | (1,591,886) | (67,476) |
| Net | Transfers | |||||
|---|---|---|---|---|---|---|
| At | movement | between | At | |||
| 1.10.19 | in funds | funds | 30.9.20 | |||
| Unrestricted | funds | |||||
| General fund | 1,419,999 | 108,049 | 10,055 | 1,538,103 | ||
| Designated | fund - Summer house | 6,250 | 6,500 | (12,750) | ||
| Designated | fund - Garden therapy | 2,500 | (5,195) | 2,695 | ||
| 1,428,749 | 109,354 | 1,538,103 | ||||
| Restricted | funds | |||||
| Health Education England | 16,170 | 16,170 | ||||
| TOTAL FUNDS | 1,428,749 | 125,524 | 1,554,273 |
| Incoming | Resources | Movement | |||
|---|---|---|---|---|---|
| resources | expended | in funds | |||
| f. | I | ||||
| Unrestricted | funds | ||||
| General fund | 1,468,615 | (1,360,566) | 108,049 | ||
| Designated | fund - Summer house | 6,500 | 6,500 | ||
| Designated | fund - Garden therapy | 2,200 | (7,395) | (5,195) | |
| 1,477,315 | (1,367,961) | 109,354 | |||
| Restricted | funds | ||||
| Health Education England | 122,268 | (106,098) | 16,170 | ||
| TOTAL FUNDS | 1,599,583 | (1,474,059) | 125,524 |
| Net | Transfers | |||||
|---|---|---|---|---|---|---|
| At | movement | between | At | |||
| 1.10.19 | in funds | funds | 30.9.21 | |||
| Unrestricted | funds | |||||
| General fund | 1,419,999 | 4,654 | 37,427 | 1,462,080 | ||
| Designated | fund - Summer house | 6,250 | 6,500 | (12,750) | ||
| Designated | fund - Garden therapy | 2,500 | (5,195) | 2,695 | ||
| 1,428,749 | 5,959 | 27,372 | 1,462,080 | |||
| Restricted | funds | |||||
| Health Education England | 52,089 | (27,372) | 24,717 | |||
| TOTAL FUNDS | 1,428,749 | 58,048 | 1,486,797 |
| Incoming | Resources | Movement | ||
|---|---|---|---|---|
| resources | expended | in funds | ||
| Unrestricted funds |
||||
| General fund | 2,813,429 | (2,808,775) | 4,654 | |
| Designated fund - Summer house |
6,500 | 6,500 | ||
| Designated fund - Garden therapy |
2,200 | (7,395) | (5,195) | |
| 2,822,129 | (2,816,170) | 5,959 | ||
| Restricted funds |
||||
| Health Education | England | 301,864 | (249,775) | 52,089 |
| TOTAL FUNDS | 3,123,993 | (3,065,945) | 58,048 |
| FOR THE YEAR ENDED 30 | SEPTEMBER2021 | ||||||
|---|---|---|---|---|---|---|---|
| 2021 | 2020 | ||||||
| INCOME | AND ENDOWMENTS | ||||||
| Donations | and legacies | ||||||
| Donations | 13,892 | 8,703 | |||||
| Grants | 179,596 | 122,268 | |||||
| 193,488 | 130,971 | ||||||
| Investment | income | ||||||
| Bank interest receivable | 40 | 545 | |||||
| Charitable | activities | ||||||
| AQP counselling | 1,196,454 | 1,319,940 | |||||
| Counselling | 130,010 | 139,745 | |||||
| Supervision | 3,518 | 6,632 | |||||
| Tlainnlg | 900 | 1,750 | |||||
| 1,330,882 | 1,468,067 | ||||||
| Total incoming resources | 1,524,410 | 1,599,583 | |||||
| EXPENDITURE | |||||||
| Charitable | activities | ||||||
| AQP counselling | 512,180 | 524,542 | |||||
| Counselling | 91,616 | 98,731 | |||||
| Wages and | national | insurance | 597,310 | 502,624 | |||
| Pensions | 9,261 | 10,890 | |||||
| Travel and | entertaining | 955 | 860 | ||||
| 1,211,322 | 1,137,647 | ||||||
| Support costs | |||||||
| Other | |||||||
| Wages, national | insurance | and pensions | 165,576 | 135,346 | |||
| Stafftraining and |
supervision | 23,867 | 15,865 | ||||
| Hire ofequipment | 6,120 | 2,410 | |||||
| Rent | 10,988 | 18,216 | |||||
| Rates and | water | 358 | 1,176 | ||||
| Insurance | 1,976 | 2,425 | |||||
| Light and | heat | 3,495 | 7,363 | ||||
| Telephone | 22,589 | 12,969 | |||||
| Repairs and maintenance | 19,777 | 30,175 | |||||
| Office expenses | 74,714 | 69,866 | |||||
| Legal and | professional | fees | 989 | 103 | |||
| Bookkeeping | 855 | 805 | |||||
| Bad and doubtful | debts | 4,548 | 23 | ||||
| Sundry | 15,211 | 12,228 | |||||
| Carried forward | 351,063 | 308,970 |
| Other |
|---|
| Brought forward |
| Bank charges |
| Freehold property depreciation |
| Fixture and fittings depreciation |
| Governance costs |
| Auditors' remuneration |
| Total resources expended |
| Net (expenditure)/income |
| 2021 | 2020 |
|---|---|
| 351,063 | 308,970 |
| 1,402 | 1,636 |
| 5,041 | 5,042 |
| 17,178 | 15,064 |
| 374,684 | 330,712 |
| 5,880 | 5,700 |
| 1,591,886 | 1,474,059 |
| (67,476) | 125,524 |