Company Number 2370795 Charity Number 801275
Special Needs Enterprises (Norfolk) Ltd (A Charitable Company Limited By Guarantee) Also Known as Stepping Stones
Trustees’ Report and Financial Statements 31[st] March 2021
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
The trustees, who are also directors for the purposes of company law, present their report and accounts for the year ended 31[st] March 2021. The accounts comply with the requirements of the special provisions of Part VII of the Companies Act 2006 relating to small entities, the Charities Act 2011, the Memorandum and Articles of Association, Financial Reporting Standard 102 and follow the recommendations in 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).
Public Benefit
The trustees have had due regard to the Charity Commission guidance on public benefit reporting in deciding what activities the charity should undertake. The remainder of this report illustrates the activities undertaken to support the public benefit requirement.
Reference and Administrative Information
Charity Name
Special Needs Enterprises (Norfolk) Limited (also known as Stepping Stones and Green Fingers)
Charity Number
801275
Company Number 2370795
Charity Trustees
Mr K Page (Chair until 5 October 2020) Mr R J Cossey (Company Secretary until 31 March 2021) Mrs W D Witham (Vice Chair) Mr T W Holt Mr S J Riches (Chair from 5 October 2020) Mr A E Robey
Miss J Hall (Trustee from 5 October 2020, Company Secretary from 1 April 2021)
Project Managers
Mr E Harkness
Registered Office and Principal Address
52 Magdalen Road Norwich Norfolk NR3 4AQ
Bankers
HSBC Bank plc 18 London Street Norwich Norfolk NR2 1LG
Independent Examiner
Eric Southwick BA(Hons) FCA FCIE DChA Eric Southwick & Co Chartered Accountants 51 The Avenue Seaham Co Durham SR7 8NS
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Structure and Organisation
Organisation
The organisation is a company charity limited by guarantee, incorporated on 11[th] April 1989 and registered as a charity on 9[th] June 1989. The company was established under a Memorandum and Articles of Association which established the objects and powers of the charitable company which is governed in accordance with its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. The charity is managed by the trustees who meet regularly to consider the progress of the charity and to consider its future direction and activities. The day-to-day operation of the charity is delegated to the project manager who is supported by the other members of staff.
Trustee Appointments
The charity aims to recruit trustees who have the requisite business and sector specific experience to be able to direct and manage the affairs of the charity.
The Trustees are appointed by the members in the Annual General Meeting, each year one third of the Trustees retire by rotation but are eligible to stand for re-election. All trustees are inducted into the policies and procedures of the charity to ensure they are well equipped to fulfil their duties and in particular receive copies of:
The Memorandum and Articles of Association
The latest accounts of the charity
Charity Commission guidance notes CC3 –“The Essential Trustee”.
In addition, the trustees are encouraged to read Charity Commission and other appropriate newsletters and to attend courses designed to keep them abreast of their duties and responsibilities.
Risk Management
The Trustees have conducted their own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks.
Objectives and Activities
Charitable Objects
The charity has the following objects:
To advance the education and promote the relief of persons with learning disabilities resident in Norfolk, through the provision of a life and social skills training
programme that enables increasing measures of skills, confidence and independence.
Achievements and Performance
Review of the Period
The Trustees are pleased to report that, with the help and support of Norfolk County Council and our funders, we have navigated the challenges of the coronavirus pandemic and are currently in a healthy financial position. The Trustees are keen to express their gratitude for the increased levels of support that we have received from many different stakeholders.
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Review of the Period (Cont.)
Stepping Stones provides training programmes for adults with learning disabilities. We help develop our students’ life skills, enabling them to live with an increasing measure of independence. Our programmes are person-centred and specifically tailored to meet the students’ individual needs. Students can plot their learning routes across five main subject areas - art & craft, cooking, horticulture, domestic life skills and combined photography, film & graphic design. They are empowered by the choices they make and have ownership of the various projects through their involvement in decision-making.
The charity was established in 1989 in response to the recognition that young people with learning disabilities in the local area experienced considerable uncertainty at school leaving age. Opportunities for further and adult education are still limited and the form that this education takes is critical. Evidence suggests that young people with learning disabilities are often not equipped with the life skills they need. Through our provision of day services we work to address this deficit, helping our students to establish themselves in their communities and build themselves healthy, successful and meaningful futures.
Following health and safety guidance from Norfolk County Council we had to close our doors to students for a total period of almost six months from March 2020 and February 2021. We adopted strict infection control measures and restructured the delivery of our services. In place of face-to-face provision our tutors adapted activities and projects to be delivered remotely. We used support packs of materials, ingredients and other learning resources delivered to our students’ homes to ensure they could continue to fully engage. We used online conferencing sessions, instructional videos and phone calls to keep in touch and throughout the different lockdowns we were able to continue engaging our students in meaningful activities. The centre re-opened its doors fully to all students on 8th March 2021. In April 2021, thanks to funding from the Forbes Charitable Foundation we were able to install a Porta Kabin on the carpark of our premises to provide a temporary additional classroom space to allow us to maintain socialdistancing at Stepping Stones.
Our Allotment Tutor maintained our four allotment plots throughout the year. Students returned to the site for the summer, and then during the latter two lockdowns we were able to support a small number of students outdoors. Having brought half of the new plots into production in 2019/2020 our focus was to do the same for the remainder. The new space has been made ready for the 2021 growing season with the addition of two polytunnels, 20 fruit trees and many raised beds. Our Allotment Tutor took on an extra day a week to manage the extra growing responsibilities and
recruited two social and therapeutic horticulture trainees to assist the project. Unfortunately, the trainees were not able to complete their work because of lockdown restrictions, but we are hoping to continue working with them again in future. The new space follows a kitchen garden model and has freed up space on our existing allotment to concentrate on nursery space for ornamental and vegetable plants for sale on our regular plant stalls. The Allotment Group has decided to follow a forest gardening or agroforestry model moving forward, and are currently researching how to design a multi-layered, low maintenance project along these lines.
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Review of the Period (Cont.)
Our Art & Craft Group were able to keep busy during the various lockdowns and completed a number of different remote learning projects. They worked on a postcard project where they each designed three postcards and sent them in to the centre (with prepaid postage). Led remotely by our Art Tutor they also created ‘under the sea’ themed dioramas at home. The dioramas were made of recycled materials to highlight the issue of plastic pollution in our seas and oceans. The students also spent time making money box houses, following instructional Youtube videos made
by our Art Tutor. Once back at the centre, the students worked on a group diorama to mirror their ‘under the sea’ work and have made a life-size replica of a coral reef section. The students have also been working on a story generator and folk beast inspired work from art packs provided by Hart Club.
The Music Group continued to create throughout the lockdowns, and since returning to the centre have been working hard. The Group are working towards releasing an album of original music in October. All of the music has been written, recorded and produced by our students. They have tried their hands at a variety of genres including reggae, sea shanties and hip hop. They are busy creating accompanying artwork and music videos to make the release extra special.
Our Domestic Life Skills Project based in a two-bedroom house within walking distance from our main centre, has now reopened. The Project had to be put on hold whilst lockdown infection control measures were in place. The Project was developed to provide ongoing support and development for students who are moving into independent living. Two students a day work with a Tutor on all aspects of domestic self-support including: budgeting, shopping, cooking, cleaning, exercise, gardening, hobbies and entertaining. The students have reported that they feel more capable and independent and their families have confirmed that they are more likely to cook and clean for themselves at home.
Recently students have been giving the garden a makeover, painting the fences, trimming hedges and helping to make the building more accessible.
Our Cookery Group have resumed cooking shared meals which they are able to share within their bubble or take home. Students are very much looking forward to being able to create shared lunches for all students, staff and volunteers once lockdown restrictions allow. Shared lunches at Stepping Stones are an integral part of our daily routine and it is great to be able to move towards them restarting. All our lunches use fresh produce from the allotment and are planned and cooked by our students. We have a strong focus on healthy eating and are always impressed by the quantity of vegetables and salads that our students consume. The lunches also have a strong social aspect and give our students space to reconnect with one another independently of staff.
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Review of the Period (Cont.)
We remain proud to be known as a warm, friendly, inviting organisation. Our staff, volunteers, and Trustees form an important part of our students’ support networks. Their families and guardians are supported through regular carers’ evenings and communication by newsletter, telephone call and email. Through creating and maintaining these strong relationships we are able to offer a more focussed approach to ensuring that all our students meet their goals.
Plans for the Future
Stepping Stones has identified a number of key objectives for the coming financial year, including the return to a high quality face-toface five day per week service post-covid by July (at the time of writing, in line with Government guidelines), including ongoing review of our core subject offering to ensure it is dynamic, fulfilling and reflects our students’ needs. We recognise that, for the majority of our students, the numerous lockdowns negatively impacted upon their mental and physical health, as well as the skills and knowledge they had previously learnt with us. In this respect, we will work to complete a review for every student to help support them back to the centre post-lockdown. To undertake this, we will also look to identify staff development needs through annual appraisals and regular 1-2-1s to ensure excellent of service delivery, peer support, investment in our staff team and a positive
and unified working environment. We will engage with sector-wide developments, particularly in light of changes to day service commissioning and the effect on income. Furthermore, we
will review our income streams to ensure we continue to be financially sustainable; identifying opportunities for increased revenue through our new Enterprise Project, including a ‘friends of’ scheme, crowd-funding campaign and in-house fundraising.
Financial Review
At 31[st] March 2021 the charity had funds totalling £254,676 (2020: £222,647). £254,676 are unrestricted funds (2020: £219,034) of which £89,676 are undesignated (2020: £54,034). £211,037 (2020: £181,106) has been raised during the year. Expenditure amounted to £179,008 (2020: £186,194) as detailed in the notes to the accounts.
Reserves Policy
The trustees consider that it is appropriate to hold free reserves amounting to in excess of six months of average expenditure. At 31[st] March 2021 there were unrestricted undesignated reserves of £89,676 (2019: £54,034).
Designated Funds
To provide for future developments, the trustees have designated funds of £50,000 for the furnishing and equipping of the terraced house which is being leased in Angel Road: £15,000 towards dilapidations in respect of our Magdalen Road training centre: and £10,000 for equipment the trustees are aware will be required. Furthermore £90,000 has been designated which reflects 6 months funding necessary were Stepping Stones to close, and the time which the trustees believe it would take to relocate the students with their various needs.
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Responsibilities of the Trustees
Charity law requires the trustees to prepare financial statements for each financial period, which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently:
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make judgments and estimates that are prudent and reasonable:
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the special provisions for small companies under Part VII of the Companies Act 2006.
Signed on behalf of the trustees
Miss J E Hall
Date: 23[rd] November 2021
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Independent Examiner’s Report to the Members of Special Needs Enterprises (Norfolk) Limited
I report on the accounts of the company for the year ended 31[st] March 2021, which are set out on pages 8 to 16.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that, in any material respect, the requirements a) to keep accounting records in accordance with section 386 of the Companies Act 2006; and
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b) to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Eric Southwick BA(Hons) FCA FCIE DChA Eric Southwick & Co Chartered Accountants 51 The Avenue Seaham Co Durham SR7 8NS Date: 23[rd] November 2021
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31[st] March 2021
| Notes | Unrestricted funds |
Restricted funds |
Total funds 2021 |
Total funds 2020 |
|
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Income and endowments from: | |||||
| Donations and legacies | 3 | 56,914 | 36,378 | 93,292 | 76,392 |
| Charitable activities | 4 | 109,509 | - | 109,509 | 103,625 |
| Other trading activities | 5 | - | - | - | 698 |
| Investments | 6 | 270 | - | 270 | 391 |
| Other incoming resources | 7 | 7,966 | - | 7,966 | - |
| Total | 174,659 | 36,378 | 211,037 | 181,106 | |
| Expenditure on: | |||||
| Raising funds | 8 | 8,868 | - | 8,868 | 8,754 |
| Charitable activities | 9 | 130,149 | 39,991 | 170,140 | 177,440 |
| Total | 139,017 | 39,991 | 179,008 | 186,194 | |
| Net income/(expenditure) | 35,642 | (3,613) | 32,029 | (5,088) | |
| Net movement in funds | 35,642 | (3,613) | 32,029 | (5,088) | |
| Reconciliation of Funds | |||||
| Total funds brought forward | 219,034 | 3,613 | 222,647 | 227,735 | |
| Total funds carried forward | 15 | 254,676 | - | 254,676 | 222,647 |
The notes on pages 10 to 16 form part of these accounts.
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Company Number: 2370795 Balance Sheet As at 31[st] March 2021
| Notes £ Fixed Assets Tangible assets 11 Total fixed assets Current assets Debtors 12 - Cash at bank and in hand 255,702 Total current assets 255,702 Current Liabilities Creditors: Amounts falling due within one year 12 1,060 Net current assets Total assets less current liabilities The funds of the charity Restricted income funds 15 Unrestricted income funds 15 General fund 89,676 Designated funds 165,000 Total unrestricted funds Total charity funds |
£ £ £ 34 34 34 34 756 222,887 223,643 1,030 254,642 222,613 254,676 222,647 - 3,613 54,034 165,000 254,676 219,034 254,676 222,647 2020 2021 |
|---|---|
For the year ended 31[st] March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
The accounts were approved by the trustees and signed on their behalf by:
Mr S J Riches Chair
Mrs W D Witham Vice Chair
Date: 23[rd] November 2021
The notes on pages 10 to 16 form part of these accounts.
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Notes to the accounts
1 Accounting policies
-
In preparing the accounts the following accounting policies have been complied with:
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a) The charity is a public benefit entity and therefore the financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
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b) Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
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c) Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
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d) Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
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e) There are no material uncertainties existing to suggest that the use of the going concern basis is inappropriate.
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f) All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
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i) donations and legacies are received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants, where entitlement is conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
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ii) Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
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iii) Income from investments is included when receivable.
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iv) Income from charitable activities, where related to performance and specific deliverables, are accounted for when the charity earns the right to consideration by its performance.
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g) Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
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i) Costs of raising funds comprise costs associated with attracting voluntary income, including costs of trading for fundraising purposes and the use of a fundraising consultant.
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ii) Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. It also includes those costs associated with meeting the constitutional and statutory requirements of the charity and include the costs linked to the strategic management of the charity
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iii) All costs are allocated between the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis as set out in the notes.
2 Taxation
The charity is exempt from taxation on its income and gains where they are applied for charitable purposes. Irrecoverable VAT is included in the cost of the goods or services on which it was charged.
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Notes to the accounts (Continued)
3 Income and endowments from: Donations and legacies
| Restricted | Total funds | Total funds | |||
|---|---|---|---|---|---|
| Unrestricted | funds | 2021 | 2020 | ||
| £ | £ | £ | £ | ||
| Greenfingers | 488 | - | 488 | 961 | |
| 29th May 1961 Charitable Trust | 2,000 | - | 2,000 | 2,000 | |
| Alchemy Foundation | - | - | - | 500 | |
| Alec Von Berchem Charitable Trust | - | - | - | 7,500 | |
| Educational Foundation of Alderman | |||||
| John Norman | - | 5,000 | 5,000 | - | |
| Anne French Memorial Trust | 1,000 | - | 1,000 | - | |
| Aquarius Charitable Foundation | 500 | - | 500 | 500 | |
| The Bailey Thomas Charity | - | 4,000 | 4,000 | - | |
| Barnabas Trust | - | 1,100 | 1,100 | - | |
| Big Lottery Fund | - | 5,210 | 5,210 | - | |
| B K Hufton | 1,000 | - | 1,000 | - | |
| Boshier-Hinton Foundation | - | - | - | 1,250 | |
| The Brigadier & Mrs D V Phelps | |||||
| Charitable Trust | - | - | - | 1,000 | |
| Charities Trust | - | - | - | - | |
| Cranfield Charitable Trust | 250 | - | 250 | 300 | |
| David Family Trust | 2,000 | - | 2,000 | - | |
| David Solomons Charitable Trust | 1,000 | - | 1,000 | - | |
| Douglas Arter Foundation | 500 | - | 500 | 500 | |
| Douglas Heath Charitable Trust | 500 | - | 500 | - | |
| Edward Gostling Foundation | - | 5,000 | 5,000 | 5,000 | |
| Eric Drummond Memorial Trust | - | - | - | 500 | |
| Fitton Trust | 200 | - | 200 | - | |
| Geoffrey Watling Charity | - | - | - | 2,000 | |
| Goldcrest Charity | 2,000 | - | 2,000 | - | |
| Grey Court Trust | - | - | - | 1,000 | |
| Haramead Trust | 5,000 | - | 5,000 | - | |
| Hasluck Charitable Trust | 2,000 | - | 2,000 | - | |
| Hospital Saturday Fund | - | - | - | 2,000 | |
| J & D Hambro Charitable Trust | - | - | - | - | |
| Joanna Scott Foundation | - | 500 | 500 | 1,000 | |
| Lady Hind Trust | 1,000 | - | 1,000 | - | |
| Limbourne Trust | 10,000 | - | 10,000 | 10,000 | |
| Lynn Foundation | - | - | - | 500 | |
| Anonymous Funder | - | - | - | 1,000 | |
| Masonic Charitable Foundation | - | - | - | 600 | |
| Micklam Trust | 2,000 | - | 2,000 | - | |
| National Lottery Community Fund | 10,000 | - | 10,000 | ||
| Norfolk Community Foundation | 1,750 | 9,708 | 11,458 | - | |
| Norwich Consolidated | 6,600 | - | 6,600 | - | |
| N Smith Charitable Settlement | - | - | - | 1,000 | |
| Oliver Ford Charitable Trust | - | - | - | 7,853 | |
| Philip & Elizabeth Rackham | |||||
| Charitable Trust | - | - | - | 500 | |
| Park Family CharitableTrust | - | - | - | 2,000 | |
| Paul Bassham Charitable Trust | 2,000 | - | 2,000 | 2,000 | |
| Percy Bilton Charity | - | - | - | 264 | |
| Phoenix Male Voice Choir | - | - | - | 113 | |
| Rackham Charitable Trust | 500 | - | 500 | - | |
| Steven Bloch Image of Disability | - | - | - | 500 | |
| R C Snelling Charitable Trust | - | 500 | 500 | 2,000 | |
| The Forbes Charitable Foundation | - | 1,860 | 1,860 | 1,424 | |
| The Truemark Trust | 2,000 | - | 2,000 | - | |
| W O Street Charitable Foundation | - | 3,500 | 3,500 | - | |
| Wes Hoolahan | - | - | - | 17,500 | |
| Woodroffe Benton Foundation | 2,000 | - | 2,000 | - | |
| Wychwood Charitable Trust | - | - | - | 250 | |
| Other donations and grants | 626 | - | 626 | 2,877 | |
| Total | 56,914 | 36,378 | 93,292 | 76,392 |
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Notes to the accounts (Continued)
4 Income and endowments from: Charitable activities
| Unrestricted | Unrestricted | Restricted | Total funds | Total funds | Total funds |
Total funds |
|
|---|---|---|---|---|---|---|---|
| funds | funds | 2021 | 2020 | ||||
| £ | £ | £ | £ | ||||
| Day Service Fees | 109,331 | - | 109,331 | 96,853 | |||
| Lunches | 178 | - | 178 | 2,667 | |||
| Holiday | - | - | - | 4,105 | |||
| Total | 109,509 | - | 109,509 | 103,625 | |||
| 5 | Income and endowments from: Other trading | activities | |||||
| Unrestricted | Restricted | Total funds | Total funds | ||||
| funds | funds | 2021 | 2020 | ||||
| £ | £ | £ | £ | ||||
| Fundraising events | - | - | - | 698 | |||
| 6 | Income and endowments from: Investments | ||||||
| Unrestricted | Restricted | Total funds | Total funds | ||||
| funds | funds | 2021 | 2020 | ||||
| £ | £ | £ | £ | ||||
| Bank interest | 270 | - | 270 | 391 | |||
| 7 | Other incoming resources | ||||||
| Unrestricted | Restricted | Total funds | Total funds | ||||
| funds | funds | 2021 | 2020 | ||||
| £ | £ | £ | £ | ||||
| Coronavirus Job Retention Scheme | 5,205 | - | 5,205 | - | |||
| Norfolk County Council - Covid Fund | 2,761 | - | 2,761 | - | |||
| Total | 7,966 | - | 7,966 | - | |||
| 8 | Expenditure: Raising funds | ||||||
| Unrestricted | Restricted | Total funds | Total funds | ||||
| funds | funds | 2021 | 2020 | ||||
| £ | £ | £ | £ | ||||
| Fundraiser's fees | 8,868 | - | 8,868 | 8,754 |
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Notes to the accounts (Continued)
9 Charitable activities
a) Unrestricted funds
| b) Restricted funds Purchases Wages Repairs and renewals Angel Road expenses Allotment expenses Telephone Sessional activities Independent Examiner's fee Other legal and professional Insurance Equipment Postage, stationery and computer expenses Light and heat Rent, rates and water IT Training Total resources expended |
£ - 101,641 - - - - - - - - - - - - - - 101,641 Staff costs |
£ - - - - - 1,147 - 1,060 2,484 2,232 - 288 1,374 - - - 8,585 Support costs |
£ 1,823 - - - - - 488 - - - - - - 15,048 2,564 - Other direct costs |
Total funds 2021 £ £ 1,823 4,464 101,641 99,898 - 3,405 - 8,754 - (1,974) 1,147 972 488 12,122 1,060 1,030 2,484 - 2,232 2,096 - 6,868 288 791 1,374 1,871 15,048 15,120 2,564 1,934 - 911 130,149 158,262 Total funds 2020 |
|---|---|---|---|---|
| 19,923 | ||||
| Restricted funds | ||||
|---|---|---|---|---|
| Wages and salaries Repairs and renewals Angel Road expenses Allotment expenses Other legal and professional Equipment Sessional activities Training Total resources expended |
£ 15,281 - - - - - - 281 15,562 Staff costs |
£ - 7,074 - - 1,860 - - - 8,934 Support costs |
£ - - 9,292 1,203 - 1,469 3,531 - Other direct costs |
Total funds 2021 £ £ 15,281 4,000 7,074 264 9,292 9,674 1,203 5,240 1,860 - 1,469 - 3,531 - 281 - 39,991 19,178 Total funds 2020 |
| 15,495 |
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Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Notes to the accounts (Continued)
10 Trustee and employee information
a) Trustee information
No trustee received remuneration or was reimbursed expenses during the year.
- b) Employee Information
No employee received emoluments in excess of £60,000 during the period (2019: nil). Employee costs during the period were as follows:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Salaries | 112,610 | 99,761 |
| Social Security | 2,679 | 2,679 |
| Pension costs | 1,633 | 1,458 |
| Training costs | 281 | 911 |
| 117,203 | 104,809 | |
| The average number of people employed during the period was as follows: | ||
| 2021 | 2020 | |
| £ | £ | |
| Project Manager | 1.0 | 1.0 |
| Project Workers | 8.0 | 8.0 |
| 9.0 | 9.0 |
The average number of people employed during the period was as follows:
11 Fixed Assets
| Cost At 1 April 2020 At 31 March 2021 Depreciation At 1 April 2020 Charge for the period At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 |
£ 5,989 5,989 5,977 - 5,977 12 12 Plant and Machinery |
£ 10,999 10,999 10,999 - 10,999 - - Computer equipment |
£ 7,909 L/hold property imprvmts |
£ £ 9,623 34,520 9,623 34,520 9,601 34,486 - - 9,601 34,486 22 34 22 34 Office equipment Total |
|---|---|---|---|---|
| 7,909 | ||||
| 7,909 - |
||||
| 7,909 | ||||
| - | ||||
| - |
Plant and Machinery is depreciated at 25% per annum on a straight-line basis, computer equipment is depreciated at 33 1/3% per annum on a straight-line basis and office equipment is depreciated at 10% per annum on a straight-line basis. Items below £100 are not capitalised.
12 Debtors
| Trade Debtors Prepayments |
£ £ - 306 - 450 - 756 2021 2020 |
|---|---|
14
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Notes to the accounts (Continued)
| 13 Creditors: Amounts falling due within one year 14 Analysis of net assets between funds 15 Reserves Other creditors and accruals Restricted funds Current assets Unrestricted funds Fixed assets 34 Current assets 254,642 £ £ £ Restricted funds Educational Foundation of Alder - 5,000 (5,000) The Bailey Thomas Charity - 4,000 (4,000) Barnabas Trust - 1,100 (1,100) Big Lottery Fund - 5,210 (5,210) Edward Gostling Foundation - 5,000 (5,000) Joanna Scott Foundation - 500 (500) Norfolk Community Foundation - 9,708 (9,708) Oliver Ford Charitable Trust 3,613 - (3,613) R C Snelling Charitable Trust - 500 (500) The Forbes Charitable Foundat - 1,860 (1,860) - 3,500 (3,500) 3,613 36,378 (39,991) Unrestricted funds General fund 54,034 174,659 (139,017) Designated Funds Angel Road 50,000 - - Relocating of Students fund 90,000 - - Dilapidations and contingency fund 15,000 - - Other designated funds 10,000 - - 219,034 174,659 (139,017) 222,647 211,037 (179,008) At 1 April 2020 Incoming resources Outgoing resources W O Street Charitable Foundation |
13 Creditors: Amounts falling due within one year 14 Analysis of net assets between funds 15 Reserves Other creditors and accruals Restricted funds Current assets Unrestricted funds Fixed assets 34 Current assets 254,642 £ £ £ Restricted funds Educational Foundation of Alder - 5,000 (5,000) The Bailey Thomas Charity - 4,000 (4,000) Barnabas Trust - 1,100 (1,100) Big Lottery Fund - 5,210 (5,210) Edward Gostling Foundation - 5,000 (5,000) Joanna Scott Foundation - 500 (500) Norfolk Community Foundation - 9,708 (9,708) Oliver Ford Charitable Trust 3,613 - (3,613) R C Snelling Charitable Trust - 500 (500) The Forbes Charitable Foundat - 1,860 (1,860) - 3,500 (3,500) 3,613 36,378 (39,991) Unrestricted funds General fund 54,034 174,659 (139,017) Designated Funds Angel Road 50,000 - - Relocating of Students fund 90,000 - - Dilapidations and contingency fund 15,000 - - Other designated funds 10,000 - - 219,034 174,659 (139,017) 222,647 211,037 (179,008) At 1 April 2020 Incoming resources Outgoing resources W O Street Charitable Foundation |
£ £ 1,060 1,030 2021 2020 £ £ - 3,613 34 254,676 219,001 254,676 222,647 2021 2020 Transfers £ £ - - - - - - - - - - - - - - - - - - - - - - - - - 89,676 - 50,000 - 90,000 - 15,000 - 10,000 - 254,676 - 254,676 At 31 March 2021 |
|
|---|---|---|---|
| (39,991) | |||
| (139,017) - - - - |
|||
| (139,017) | |||
| (179,008) |
15
Special Needs Enterprises (Norfolk) Limited Trustees’ Report and Financial Statements 31[st] March 2021
Notes to the accounts (Continued)
16 Comparative Statement of Financial Activities by fund type
| Unrestricted | Restricted | Total funds | |
|---|---|---|---|
| funds | funds | 2020 | |
| £ | £ | £ | |
| Income and endowments from: | |||
| Donations and legacies | 55,601 | 20,791 | 76,392 |
| Charitable activities | 103,625 | - | 103,625 |
| Other trading activities | 698 | - | 698 |
| Investments | 391 | - | 391 |
| Total | 160,315 | 20,791 | 181,106 |
| Expenditure on: | |||
| Raising funds | 8,754 | - | 8,754 |
| Charitable activities | 158,262 | 19,178 | 177,440 |
| Total | 167,016 | 19,178 | 186,194 |
| Net income/(expenditure) | (6,701) | 1,613 | (5,088) |
| Net movement in funds | (6,701) | 1,613 | (5,088) |
17 Related Parties
The charity does not have any transactions with related parties that require disclosure.
18 Controlling Parties
The charity is controlled by the trustees.
19 Other Information
The charity is a company limited by guarantee which is registered in England and Wales with its registered office and its principal place of operation at 52 Magdalen Road, Norwich, Norfolk NR3 4AQ.
16