REGISTERED CHARrrY NUMBEL. SC022641 REPORT OF THE TRUSTEES AND FOR THE YEAR ENDED 31ST MARCH 2021 FOR I¥EW HORIZONS BORDELS (SCIO)
EITr. HORIZO_YS BORDLRS ISCIO) CONTENTS OF TEIE FIN,INCIAL 5TATEM£N'Th FOR THE I'E..iR EIDED.IIST {ARCH 2021 Refer¢n¢e and.4dmini5trdtii't Iktai15 Report of the Trustees Independent ExatDiner's Report Siatement of FiTh2nci#l Aetliltie5 BlaD¢e Sheet Triotes to ihe Flnneial StstemeDts Detailed Statement of Flnancial Actii4ties 13 14
NEW HORIZONS BORDERS (SCIO) REFERENCE AND ADMINISTIL4TJVE DETAIiS FOR THE YEAR ENDED 31ST MARCH 2021 TRUSTEES PIUNCIPAL ADDRESS The Bridge Community RjU¢ C¢ntre I Veitch's Close J¢dburgh TD8 6AY REGISTERED CHARITY NUMBER SC022641 INDEPEYDENY UM1.ER ('Iiartered Accountants 19 Buccleuch Stre Hawick Rokburghshire TD9 OHL Page I
NEW HORIZONS BORDF.RS (SCIO) RF.PORT OF THF. TRL,STF.F.S FOR THE YEAR ENDED 31ST Nf.4RCH 2021 The trustees present iheir Teport with the financial statements of the charity for the year ended 3151 March 2021. The trustees have adopted the provisions ol Accounting and Reporting by Chariti¢s'. Statemeni of Recommended Practice applicable to charities pr¢pariDg their accounts in accordanee with the Financial Reporting Siandard applicable Tn the UK and Republi¢ ol Ireland IFRS 102) (effective l January 20191. OBJFCTIVES AND ACTIVITIES obJtIveS The object of the Charity is to provide SUPE and opixirtunitics for adults experiencing meDtsI health difficulties in the local communiry by.. The advancement of education by ptomottng OPPOTtwties to encourdge members in the process of self-management and self-development and io wsiiively proinote to the general public a better urLdcr5tanding of mental health difficulties and ways of dealing with them. The advane¢Tn¢nt of health by PTomotlD& supporling and providing services to people with mentsl health needs. The saving of lil'&8 by hairyng New Hori7Ams Borders aff trained in suicide prevention. To prornote wuality and divusity by promoting a better underlg of mental health issu¢s aDd ways of d¢aliug with them. To relieve ihose in need by rvdson of age, ill health. disability. finaneiAI hardship, or other disadvantage throuuh promoiing the views of service users and their carers in ihe planning, mainienance and evaluation of pr¢s¢ni and fijture proi'ision. Membtrship An arrngent was made to alloth ihe members to trallsf io Health In Nlind. bui io comply with GDPR requirements tach member had to make thi5 decision Tndiigidually. Page 2
NEW HORILONS BORDERS (SCIO) REPORT OF THE TRusfEES FOR THE YEAR ENDF.D 31ST MARCH 2021 ACHIEVEMENT AND PERFORMANCE The following report items relate lo the pert1 01 April- 30 Sepianber 2020. Opergtlongl Activittes The Board, daff and volunieerg were SucCfill in aInIng core owational funding from Scottish Borde Coullcil. The period was one of coDsider3bl¢ challenges & unforeseen transition for New Horizons Borders. COVlIk19 iA)ekdown AetSTrities COVID-19 brovghi DJOr challenges. witb mxnv niore people in the community reaching out for suppor4 8S th¢y struggled with the excepiiond situatioll of the pandeEnic. On the morning of 12 March 2020, a diffi11 & distrt39ing dectsion w&s taken to Sus all peer SUPFth groups, in line with th¢ regulaiions of & nlOnal lockdown. By noon the following day. we had launched a telephone calvtext SUPPOEt service, operating Monday to Friday. 10..00 to 15.00. The smice contillued to operate very successfully for around four months before being withdrdwn, on the orders olthe SBC Commissiollers. We were awarded special ffcognition from Volumeer Centr¢ Borders for work during the COVID-19 lockdown. with each of our volunteers being awarded a 4)ecial certificatc. We feel Éhis helped to ratse Ehe proflle of. aud all¢viate the Siiwa associated wKth, menial health wellbeing. A new Facebook page called .AWthegitb was launched by Des Eggie (Chairman at that lime), providing praciical. motivational & inspirniional ma(¢rEal for readers with Enenial w¢llbeing issues, who were ta¢ing the additional isolation, Stress & anxiety caused by lo¢kdown. By the ¢nd of its firs1 three inonth5 of operdtion, the Facebook had gdined more than 400"followers" & receiTred more thall 10,000 "hits.. Steven Hogg produced slTrort inspirational de05 on the day-to-day ¢hJll¢nges of coping 1th IYLental wellbeing issues, f]ng on connecting with Ftalure & the eniir(>nment amund us. The vid¢os were sliared on the 'AWthe¥the Facebook page. The videos were waiched by p¢>)ple as far away as the USK and received acclaim from all quarters. Steven was also intmiewcd by Radio slan(L shariDg personal exwience of metal wellbeing challenges & promoiing Èhe support services proyided by NHB. We ]tceii'ed microgranrs from The Bridge and BAVS {with funding from Th¢ Nalional Lottery Community Fund), which allowrd us to deliver personalised cards and seeds of hope io all membcrs. A grant from the Community Wellking Fund {nixDinated by the Bordm TSI) enabled us to provide "Comfort Bags" of g(xxliGs io all members. Funding was Used to cornmtssion the Galashiels based company"T42" to deliver an afternoon tea to each of our 150 members, bringing joy & hope from an awarenass that ihey were not alon¢ & thai we car1 for them. The anxi & isolation of the pandc¥nic & lis resultillg lockdown bad a sigtitficaDt negative impact on the mentsl wellbeing of ollr members and, kt must be said, of our staff & volut]teern. Ultimaiely. the pressuTES on staff & volunieers of developing & delivering 'projecls" & Servi to an ever gTowing and more vuln¢rable memb¢rship tk Its loll on both staff and volunt. Page 3
W HORIZONS BORDERS (SCIO) REPORT O&" TIIE TRLSTEES FOR THF, YEAR EIDED 31ST MARCH 2021 The Tesignation of the Manager in June 2020 prectpiiaied the resignation of two n)¢mbers of staff & eight members of th¢ Board of ChaTity Trnsiees. over ihe lod Julv to (ktober 2020. As a result of this owisational break-up, S¢orrish Borders Council tern]ioaied its contract with iullD¢diate effeL't on 21 ]]Y 2020: leaving the organisation wi¢h no choice but to close. Three new Board member5 ere appoinied 02 Othohcr Tr14fl bi"":fr. riur to ignation on 05 October 2020. They are reasurer). i Sccrctary'l anil The key objectiifs of the new Board are to: - conttibute to the ultiEnat¢ c(Trnclusion of ihe employment tribun21 of a fonner manager, - undertake all n¢cessary adtllinisifdiive tasLs ini'olvcd in aCkneng a dignified closure of New Horizons Borders. By the end of Mawh 3 Isi 2021. all administration t&sks were completed including temiination of the leased premises at Island Street, according lo ihe temis of that lease, utiliiTes and other services wound up, repaymeni of grant funding to Hunter5 Foundation Jnd protrision for the "kitv money from each cetttre to be held by Ilealtb in Milld at a designate ring fenr¢d cost c¢)d¢ The r¢]riaining task of COTJrluding the Employment Tribut1 is pending with Ihe Tribunal set ro he held on the 19th April 2021. Legal Services have been appointed who a specialist in this field on Employinenl Law io conduct ihe Trtbunal on bebalf of NHB. OSCR are kept abreast of the BituatioAJ as it unfolds and are proiiding guidance on the pm¢ess with res1 w wtnding up the charity. The Board of TTUStees express our thanks lo the staff. I'olunte¢rs and members who continued to deliver a much needed suppon to thc community throughout the extraordinatily difficult time& FINANCIAL REVIEH, Reserves policy Now that all funding resources have ce&sed an application io wind up the organisaiion has beem n)ade io OSCR. Th¢ results for the year and the financial sition at the year end are given in the financial slateJnenls on pages 7 to 13. Ai the financial Year ende4 the Board of Truslees confirni ihat thc Charity's had a deficit in thnds of £i2,223 12020, £5,237 surplus). t funds include £nil (2020, £nil} for reslricied pUrses, leaving a deficit in general funds of £32.223 (2020. £i:237 svry)Ivs). The support from Scottish Borders Council iowards our core fimding requirements, cam¢ to an end in July 2020. Thi% together with an Employment Tribunal held on 19 April 2021 whi¢h resuli¢d in a settlement due to a fornier employce has c0ts5cquenily eEJded up with an insolvency applieation to wind-up the organisation. STRUCTURE, GOVERNANCE AND ¥lGEmEV[ Goi'erning document New Florizons Borders becam¢ a Scottisb Charitable Sn¢orpordd IhganisaiAOlI (SCIO) on 10 FebTuary 2016 and operdtes under a Constituti Pag¢ 4
NEW HORIZONS BORDETLS (SCIO) Rfr:POR"I" OF THE TRusfELS FOR THE YEAR ENDED 31ST hL&RCH 2021 STRucfuRE. GOVERNANCE AND MANAGW.MENT Recruitment #nd appoijttment of new trustees Tn are elett¢d at the Annual Gereral Meeting. Org8llisational structure The CbarÉty was Nwiageil by th¢ Boaftl of Chariiy Trubitts with the supwrt of staff. I"he Board have restnSIbIlity for canying otst the lIcIeS of New Hori7DnS Bolller4 a1 f(Y the adTnintstration, mandgemeni and control of thc affairs proFffiy of New Horizons Borders. Through thc ¢ontml oi ihc Board. syst¢ms are in place to miiigatc ex$Te to risks relaied to the otmtions and finance8 of the Charity. COVID-19 TfvIPAcr Parddoxically. there were positive alld negative impacts on NIIB of the COVID-19 pandemic. Positivt a) CTcattve "out E)f the box" thinking in exploring diffcrent ways of SUPPDrting member5. which resulied j the phoTr¢ calb'texi suppon service. supEN)rt CardMeSSages. Comfort Bags & a r.acebgok pag¢. All of thesc tnitiatives rosulted in significant rM)sitive feedback from many mem1. b) Adaptsbility of statf& voliitlteers in ensuring the aiM)ve initiative% were vuy sucee&sfully delivwed. c) A number of applications for dditiondl fundin& frvm publlc & PTivaie SO aimed at helping NEIB mitigate the impacis of thc pandejnic oll fflembc. were SULcesstul. Neggtive a) High lthels of8tress & anKidy for all sthff. volunleers & memt*rs. b) An incrvdse io ihe workload requird til prepare & deliver the pusitive initsatives whil¢. th¢ same lime. providing ihe new 5ervic¢s. } A numbtyr of key pcrsonnel. with underlying health coJ]dltio. were significantly r¢strictcJJ ITr ihc way in which thcy could work, iesulting in ¢oJsiderable frustrdb.on fw th( rwle. d) In our opinion, Ihc C.OVID-19 pandemic was ont ol two catslysts whRch ultimately Ic41 to what can only b¢ described &$ the implosion of the organisation. The othcr. was a high level of coTnI backgvround workh)ad & stress, rvsulting, from the ¢OnbideTabl¢ uettlIk1Y of the Outc0Th of the employm¢nt tribullal. and its Impact on the orgdnisation. Appmved by ordEI of the Ix)d of trus1ee8 on ..qkn Jsi.ly.Z.£.k... si]¢ on it¥ behklf by.. Page 5
IYDEPEN'DEIYT EXAMINER'S REPORT TO THE TRUSTEES OF .WEW HOIUZONS BORDERS (Sao) I r¢port on the a¢counis f(Y the y¢ar endd 3 1st March 2021 sei out on geS seven to thirteen. The rhatity's Iruste¢s are rTr)Ie for the preparaiion of the accounts in accotthce with the tem)s of the Charities and Trustee Inv¢siment (Scoiland) Aci 2005 and the Chariii¢s Accounts (Scotland) Regulatio 2006. The chaTitVs tnaslees consider that Ihe adi1 requirement of R¢gulaiion IOIIXa) lo (c) of rhe Ac¢ouTtts Regtslations do&$ not apply. Jt is my reswnsibility to exarnine the accotsnts as rcquired Se¢iion 441IKc} of the Aci and io slat¢ whether particular matt¢rs have come io Tny attention. Basis of the independeot examiner's rei)ort My examRnation was caTTi¢d oui in accordance wtth Regulalion I l of the ChaTiiies Accounts {Scoiiand) Regulations 2CI)6. An examination includes a revie. of the accounting Tecords kept by the chariiy and comparison of the accounts ptesented with those reconls. It also includes eonsideration of any unwl items or disclosures in the aonts, and sttkn.ng explanations from you as trustees concerntng any suc1] matters. The procedures undertaken do noi proi'ide all the ¢denCe that would be req]red in an audii, and conseqllcnrly I do not express an audit opinion on the given by the atcounts. Independent ex*rntner s statement Jn coDneclion with TTry exarninaiion, no matter has eonie 10 my atteE]tion '. (l) which gil'es me Teasonabl¢ cause lo Eelieve thal in any rnatuial ffspeci. the requiremellls to keep accounting record5 in accordantt with Section 44(] Ka) of the 2005 Act and Regulation 4 of the 2006 Aceounts Regulations- and to ptepkTe accounts which accord with Ihe accounting rordS and t4) cornply WiEh Regulation 8 of the 26 Accounts Regulations not b¢en mei- or 12) to which. in my opinion. attention should be in or(kr to enable a proper understandillg of the accowits to bc reached. CA Jiii Chartered Accounittnts 19 Buccleuch Street 14awick RoXbUr$hire TD9 OHL Page 6
rEW HORIZONS BORDERS {SCIO) STATELMF.%T OF FINAf4CIAL Acrivi"riES FOR THE YEAR ES'DED 31ST MARCH 2021 2021 Total fund5 2020 Total fL{ts Unrcstyicied Restricted funds fund5 Noies INCOME ENDOWMEhYS FROII Donations and legacies 55,305 101.509 Charitable arttvitie5 Projcct Costs 5.435 5,435 Investmeni income 52 52 83 Tot#1 .792 60,792 101,592 EXPEh'DJTURF. ON Raising ndS 302 Charitablt #ctivities Project Costs Supwrt Costs 24.324 22.807 50,193 55.259 22,807 Other 51.121 51,121 5.547 Total 98.252 98,252 111,301 ET INCOMFJ(EXPENDITLRE) (37,460) (37,4601 (9,709) REcof4CILIATIOII OF FUNDS Totgl lunds brought foThrd 5237 5237 14.946 TOTAL FLNDS CARRIED FORWARD (32.223) {i2.223) 5.237 The forn) part of these finaneial statements Page 7
EW HOR.IZONS BORDERS (SCIO) BAIANCE SHEET 3TST hLIRCH 2021 Unrcstncted R¢stii(tsl fidS 2021 2020 Total fimds FIXED ASS'ETS Tangible assets CURRENT ASSEIs Notes 1.563 Cash at baok 7.714 1.362 30,324 7,714 7.714 CREDITORS Amounts falling th wnhill one year 7.714 31.6S6 (39.937) (39,937) (28.012) rkT CURRENI ASSET.SI(LIABILITILS) (31223) (32223) -1.674 TOTAL ASSETS LESS CURRF.Kr LIABILFTIF.S (32223) (32.2231 5,237 NET ASSETS {32223) FUNDS Urkr¢strictcd fiind.% {32,2231 5.237 TOTAL FUNDS {31223) 132223) 5,237 The fiD<U]cial stdlLinLmls' were apprL)Ve4t by thc Board of Trustees 4nd autiiotis¢d for issue on arkd signed on its b¢half by. The notes forn) part of these fuTrancial staieffiep.- Page S
NEW HORIZONS BORDERS (SCIO) OTES TO THE FtNANCIAL STATEMEIITS FOR THE I'EAR EryDED 31ST MARCH 2021 ACCOUNTII%G POLICIES BgSi5 of preparing the financial statements The financtal staiernents of the charity. which is a public beDefii entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 1021 'AccountiDg and Reporting by ChaFiiie$.' Starem¢nt of Recommended Prnctice applicable io clwities piep&ing their accounts in aOnIanCe with th¢ Fin8t]cial Reponing Standard appliLable in the UK and Republic of Ireland {FRS 102) (effeCtir l January 2019).. FiftaDciat Reporting Siandard 102 The Financial Rwning Siar]dard applicable it] the UK and Republic of Ireland, and the Chariiies and TnLsiet Investment (S¢otland) Act 2005. The fUne1[ statements have been prepared under the hisioric41 cosi convention. Income All in¢tsme is rccognised in the Staiement of FinancTal ActitieS once the charity has entitlement to the funds. it is probable that the incomt will b¢ received arRd the amouni can be Measur reliably. Expehditure Liabilities are recwised a% expenditure as soofj as thtrc is a legal or COllSimCiive obljgaiion cornmiltinE Th¢ charity to that expenditure, it Rs probable that a transfer of economie benefits 71] be required in settl¢en1 and the amount of the ohliglltion call be measured reliably. Expenditure ts accounted for on au accruals basis and has be clAssified under headings that aggregate all cost related io ihc category. Where costs cannot b¢ dEr¢cily aitrlbuied 10 p2Cular headings ihey have been allocated to activiti¢5 oll a basis consisteAJt with the use of sOUrCes. LJ I'anglble fjxed assets Depreciation is proi'ided ai th¢ following anJTrual rdtes in ord¢r to Mryite off each asset over its estimated us¢ful life. Improvemenis to PToperty Equtpment Compuier equipment IO% on cost 25Q/o On Cost 25QA OD C051 Taxation The chariry i5 exempt from lax on its charitable acfivities. Fund *ecounting Unt¢stricted funds can be used in accordance wilh the chartlable objectives 81 the discreiion of the trustees. Restricted funds can only be used for panicular restricted PUT$¢5 wiihin the objects of the charity. Restrictions arise w.hen sIfied bv ihe donor or when funds are raised for panicular restricted Page 9
EW HORIZONS BORDERS (SCIO) NOTES TO THE FIN'LNCIAL stATEMETrS- ¢ontiDued FOR THE YEAR E.YDED 31ST IllARCH 2021 INVESTMF..NT IliCOIME 2021 2020 Intcrcst reccived 52 83 TRUSTEES, REMIryERATION AND BEEFITs There were no trustees, r¢mull¢ratiOn or other benefits for the year ended 31st March 2021 nor for tbe year ended 3 1st March 2020. Trusttts, expenses During the year there w&s £20 (2020 £1.062) of ¢xp¢ns¢s reimbutscd to Trustees. These amounts relate to rcimbursement of personal travel, and arose in the course of the charitable activities. Theses amounis are included with]"n the respective eX)seS for cbarithble activities. STAFF COSTS Th¢ average monthly number of employees during the yw was a5 follow3: 2021 2020 Employec% No employ¢e5 received ernoluments in excess of £60,(X>O. EXCEFfioNAL ITEMS Due to eiients in 2019, the chariiy bas be to an Emplo)rynent Tribun just after this year end. The ovlcome ofthe tribunal was an aard due to the employee of £39,937 which h#s been accrued in thc accounis and resulted in an insolEllt balance sb¢et. As a resuli app]icaiion io ii'ind up thc charity be¢n made to OSCR. Pag¢ 10 continued...
NEW HOIUZONS BORDERS (SCIO) OTES TO THE FI.WANCIAL STATEMENTS- continued FOR THE YEAR EYDED 31ST MARCH 2021 TAliGIBLE FIXED ASSETS to Computer property Equipment equspment Tot215 COST At Isi April 2020 Disposals 782 (782) 4256 14,256) 4,178 14,178} 9216 {9,210) At 3 1st March 2021 DEPRECIATION At Isi April 2020 Charge for year Eliminated on dtstK>sal 313 39 (352) 4.145 56 (4201) 3,195 250 3,445) 7,653 345 (7,998) At 3 1st March 2021 NET BOOK VALUE Ai 31 sl March 2021 At 31st March 2020 469 983 1.563 DEBTORS: Amouiwfs FALLLNG DLE WITHIY ONE YEAR 2021 2020 Pr¢paym¢nts .362 CREDITORS: OLNTs FALLIliG DLT WITH1 ONE YEAR 2021 2020 Social se¢uTity and otheT iaxes Other creditots Accrued expenses Defeed grnnt$ 2.387 i27 2,798 22,51K> 39,937 39,937 28.012 Pagell conlinued...
.NEW HOIUZnWS BORDEBS (SCIO) NOTES TO TtIE FJNLNCIAL STATENIENTS- collthiued "OR THE I'EAR ENDED 31ST MARCH 2021 MOITMENT IT* FUNDS Net movcmenl in funds At 31.3.21 At 1.4.20 Unrestricted funds en¢ral fid 5.237 {37,460) (32223) TOTAL FULYDS 5237 (37.460) (32,223) Net movement in fu included in ihe above are as follows.. IDcoFning Resources Movement in funds Unrestricted futtd$ G¢n¢ral fimd 60.792 (98.252} (37,460) TOTAL FUNIIS 1rf1,792 {98.252) (37 4601 Comp8rative$ for movemeR¢ Tn ndS Net mo¥tment in funds At 1.4.19 31.3.20 Unrestricted fund$ General lund 14.946 (9,709) 5,237 TOTAL FUYDS 14.946 9,709) 5,237 Comparttiive net movement in fimds, includ¢d in (he above Are as follows: Incoffjillg R¢sources resources ¢xpcnded Movetnent in fidS [Inrestrlcted funds Gen¢ral fid 101592 (111,301) (9,709) TOTAL FUNDS 101.592 (111301) 9.709) 10. REiATED PARTY DISCLOSURES There wue no related party transactions forthe year ended 31st March 2021. Page 12
EW HORIZONS BORDERS (SCIO) DETAILED sfATE.MENT OF FI,AN,C1AL ACTIVITIES FOR THE YEAR ENDED 31ST MI ARCH 2021 2021 2020 IYCOME AND ENDOWMEKrs Donations and legacies Donatsons and fimdraising Core fi]nding grants Gtxtlts 305 45,000 10,(K)O 1.669 99,840 55.305 101,509 Investment ineome Intcr¢st received 52 83 Charitable aetivities Grants 5.435 Total itteotning resources 60,792 101,592 EXPENDITLRE Other trading aetiiities Fundraising cosi 302 Charitable *ctiiTrtl¢s Wages Other operdting leases Drop in ¢xpeiiscs .1 rdvel exrtnses Project costs 18,543 525 39,166 5,356 252 5,419 165 5,091 24.324 50,193 S¥pport Costs Finance Rent & insuraRce Lighi and heat Tel¢phon¢ Postage and stationery SundTies Bank charges Carried forward 7,328 6,707 863 1.789 1.865 214 33,865 8,885 1.760 2.409 2584 24 49593 18.766 This page does not fomi part of the Statory fillancial statonents Page 13
NEW HOIUZONS BORf)F.RS (SCIO) DETAILED STATEI4IE.•iT OF FIaCIAL ACTIVITIES FOR THE YEAR E,DED 31ST NIARCH 2021 2021 2020 Brought forward Clcaning Repairs & renewals SubscriptiOTJS & donations Travel expenses Tratsning Depreciation of iangible fixed assets Loss on sale of tangible fixed assets 18,766 119 2,017 336 49,593 222 2,440 308 240 743 346 1.219 22.807 55,259 Govern*nee e0515 A¢countancy fees Legal & profc55ional fffs Exceptional il¢ms 6.924 4,260 39.937 1.830 3,717 51,121 5.547 Total resourccs expaKled 98.252 111301 Net expeJEditsre {37.460) (9,7091 This page does not forn) part of the stsiulory financial statements Page 14