REGISTERED CHARITY NUMBER: SC044327
Report of the Trustees and Financial Statements for the Year Ended 30 June 2024
for
Scottish Communities For Health and Well-Being
Brett Nicholls Associates Herbert House
24 Herbert Street Glasgow G20 6NB
Scottish Communities For Health and Well-Being
Contents of the Financial Statements for the Year Ended 30 June 2024
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 14 |
Scottish Communities For Health and Well-Being
Reference and Administrative Details for the Year Ended 30 June 2024
TRUSTEES
PRINCIPAL ADDRESS
REGISTERED CHARITY NUMBER
Aspire Building 16 Farmeloan Road Rutherglen G73 1DL
SC044327
INDEPENDENT EXAMINER
Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB
BANKERS
Royal Bank of Scotland 82 Main Street Rutherglen G73 2HZ
Page 1
Scottish Communities For Health and Well-Being
Report of the Trustees for the Year Ended 30 June 2024
The trustees present their report with the financial statements of the charity for the year ended 30 June 2024. 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 Objectives and aims
Our Vision: To see Scotland at the top of the European health league tables with local communities placed centrally as experts in this transformation.
Our Mission: To embed community led health improvement and reduce health inequalities across communities throughout Scotland.
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ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Board embarked on a review and update of our 'Blueprint for a Healthier Scotland' with a view to launching the new version early in 2025. At the same time a new website was being planned which will provide for easier updates and contributions from SCHW organisations.
Board members continue to stay informed about national developments through for example attendance at national conferences, contributions to working groups and national task forces mainly on-line. Outcomes from these activities are shared at Board meetings and through the website.
On November 13 2023 SCHW organised a national "Big Get Together" in the Byres Community Hub at Glasgow University. The event brought together around 60 people who "value the power of communities to improve health and wellbeing". The meeting was designed to:
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Exchange our experiences of community-led health in action
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Hear new evidence of how it makes a difference
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Discuss what we can do ourselves to increase our impact
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Challenge government, the NHS and others to move beyond rhetoric to support community-led action
Throughout 2023/24 Board members continued to be active members of the organising committees for the Scottish Communities Alliance, the Scottish Social Enterprise Network and the Community Wellbeing Exchange. The Board members who are all volunteers from SCHW organisations remain highly committed to the mission, objectives and values of SCHW.
SCHW organisations were once again supported to participate in the Community Wellbeing Exchange. 12 SCHW organisations each had access to £900 to engage with social enterprises to deliver activities to support the mental health of local residents or organisation staff.
SCHW continued to be actively involved in the major research project "Common Health Assets" at Glasgow Caledonia University This NIHR funded research project involves 16 community led health and wellbeing improvement organisations across the UK (4 in Scotland). The outcomes of this project will become available early in 2025. SCHW will be organising another "Big Get Together' to share and reflect on the impact of the outcomes and lessons learned for all of us and for key decision makers.
SCHW is also still actively involved in the Scottish Government's "Place and Wellbeing " programme. The programme has active engagement from civil servants from the major directorates of the government. A central area of interest in the programme is developing a common understanding of "place and place-based approaches " in the context of establishing a public health framework for Scotland.
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Scottish Communities For Health and Well-Being
Report of the Trustees for the Year Ended 30 June 2024
FINANCIAL REVIEW
Reserves policy
It is the policy of the charity to maintain unrestricted, free reserves at a level equivalent to three months running costs.
Based on the year ended 30 June 2024, three month's ordinary expenditure amounts to £1,574. At 30 June 2024, the charity held unrestricted reserves of £54,235. The trustees are therefore satisfied that this policy is being met. Funds in excess of the reserves policy will be reinvested in the development of the charity.
Results
The charity incurred a net deficit of £3,596 for the year ended 30 June 2024 (2023: surplus of £11,436).
At 30 June 2024, the reserves totalled £59,896 (2023: £63,492), which comprises unrestricted general funds of £54,235 (2023: £51,535) and restricted funds of £5,661 (2023: £11,957).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is registered as a Scottish Charitable Incorporated Organisation (SCIO) with registration number SC044327 and with effect from 16 October 2013.
Organisational structure
SCHW is a national alliance of community led health and wellbeing improvement organisations (currently around 83 organisations). It is governed by directors elected at the AGM. The directors are primarily staff and volunteers from SCHW organisations from across Scotland. The directors form the board which meets monthly. Six open meetings per year are organised to keep SCHW organisations updated and involved.
Key management remuneration
The trustees consider the key management personnel of the charity to be the trustees. The trustees all give their time freely to the charity.
In the prior year, the charity had one member of staff, the Regional Manager, who the trustees considered to be key management personnel. The total cost to the charity for this post in 2023 was £26,690. The post finished in February 2023.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
COMMENCEMENT OF ACTIVITIES
The charity was formed on 16 October 2013 when it was granted charitable status by the Office of the Scottish Charity Regulator (OSCR).
A Scottish company limited by guarantee and with registration number SC369868 was wound up, and its assets and liabilities transferred to this charity on 23 April 2015. The previous legal entity was finally dissolved on 12 January 2016.
27/02/2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
Page 3
Independent Examiner's Report to the Trustees of Scottish Communities For Health and Well-Being
I report on the accounts for the year ended 30 June 2024 set out on pages five to fourteen.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB Date: .............................................
Page 4
Scottish Communities For Health and Well-Being
Statement of Financial Activities for the Year Ended 30 June 2024
| Unrestricted Restricted funds funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 - - Charitable activities 3 Promotion of health and wellbeing 2,700 - Other income 4 - - Total 2,700 - EXPENDITURE ON Charitable activities 5 Promotion of health and wellbeing - 6,296 NET INCOME/(EXPENDITURE) 2,700 (6,296) RECONCILIATION OF FUNDS Total funds brought forward 51,535 11,957 TOTAL FUNDS CARRIED FORWARD 54,235 5,661 |
2024 Total funds £ - 2,700 - 2,700 6,296 (3,596) 63,492 59,896 |
2023 Total funds £ 382,102 3,820 2,407 |
|---|---|---|
| 388,329 | ||
| 376,893 | ||
| 11,436 | ||
| 52,056 | ||
| 63,492 |
CONTINUING OPERATIONS
This statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities in both years.
Comparative figures for the previous year by fund type are shown in note 11.
The notes on pages 7 to 14 form part of these financial statements
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Scottish Communities For Health and Well-Being
| Balance Sheet 30 June 2024 Notes CURRENT ASSETS Debtors 13 Cash at bank CREDITORS Amounts falling due within one year 14 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 16 Unrestricted funds Restricted funds TOTAL FUNDS |
2024 £ - 61,276 61,276 (1,380) 59,896 59,896 59,896 54,235 5,661 59,896 |
2023 £ 3,583 75,429 79,012 (15,520) 63,492 63,492 63,492 51,535 11,957 63,492 |
|---|---|---|
27/02/2025 The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
The notes on pages 7 to 14 form part of these financial statements
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Scottish Communities For Health and Well-Being
Notes to the Financial Statements for the Year Ended 30 June 2024
1. ACCOUNTING POLICIES
General information
Scottish Communities for Health and Well-Being ("the charity") is a Scottish Charitable Incorporated Organisation and governed by its articles of association. It was registered as a charity in Scotland (registered number SC044327) on 16 October 2013. Its registered address is 16 Farmeloan Road, Rutherglen, G73 1DL.
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with: - the Charities and Trustee Investment (Scotland) Act 2005;
-
Regulation 8 (Statement of account - Fully accrued accounts) of The Charities Accounts (Scotland) Regulations 2006;
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the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in March 2018 ("FRS 102"), to the extent that it applies to small entities and public benefit entities;
-
'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, published in October 2019 (FRS 102)' ("the Charities SORP");
-
UK Generally Accepted Accounting Practice; and
-
the historical cost convention.
The charity meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy.
The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.
There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
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Scottish Communities For Health and Well-Being
Notes to the Financial Statements - continued for the Year Ended 30 June 2024
1. ACCOUNTING POLICIES - continued
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Tangible fixed assets
All assets costing more than £500 are capitalised and valued at historic cost. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer Equipment - 25% on cost
Taxation
Scottish Communities for Health and Well-Being is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Financial instruments
The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
2. DONATIONS AND LEGACIES
Unrestricted Restricted funds funds £ £ Grants - - Grants received, included in the above, are as follows: National Lottery Community Fund (Social Prescribing) National Lottery Community Fund |
2024 Total funds £ - 2024 £ - - - |
2023 Total funds £ 382,102 |
|---|---|---|
| 2023 £ 330,730 51,372 |
||
| 382,102 |
Grants received, included in the above, are as follows:
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Scottish Communities For Health and Well-Being
Notes to the Financial Statements - continued for the Year Ended 30 June 2024
3. INCOME FROM CHARITABLE ACTIVITIES
| 2024 Promotion of health and wellbeing £ Research Income - NIHR Project 2,700 Network Income - Event Income - 2,700 4. OTHER INCOME 2024 Unrestricted Restricted Total funds funds funds £ £ £ Employment Allowance - - - 5. CHARITABLE ACTIVITIES COSTS Direct Support Costs (see costs (see note 6) note 8) £ £ Promotion of health and wellbeing 4,916 1,380 6. DIRECT COSTS OF CHARITABLE ACTIVITIES 2024 £ Staff costs - Administration 4,916 Staff Expenses - Events - Depreciation - 4,916 7. GRANTS PAYABLE 2024 £ Promotion of health and wellbeing - The total grants paid to institutions during the year was as follows: 2024 £ Annexe Communities - Yip World - Healthy Valleys - Healthy 'n' Happy - The Hub Community Action Centre - Getting Better Together - Health-in-Mind - Your Voice - - |
2023 Total activities £ 1,800 1,100 920 3,820 2023 Total funds £ 2,407 Totals £ 6,296 2023 £ 26,689 6,280 525 1,975 245 35,714 2023 £ 339,799 2023 £ 49,248 48,357 50,831 48,969 19,998 51,198 19,998 51,200 339,799 |
|---|---|
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Scottish Communities For Health and Well-Being
Notes to the Financial Statements - continued for the Year Ended 30 June 2024
8. SUPPORT COSTS
| SUPPORT COSTS | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Accountancy - Independent Examination Fee | 1,380 | 1,380 |
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.
10. STAFF COSTS
| Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Project and office staff |
2024 £ - - - - 2024 - |
2023 £ 22,919 2,407 1,363 |
|---|---|---|
| 26,689 | ||
| 2023 1 |
No employees received emoluments in excess of £60,000.
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies - 382,102 Charitable activities Promotion of health and wellbeing 3,820 - Other income 2,407 - Total 6,227 382,102 |
Total funds £ 382,102 3,820 2,407 388,329 |
|---|---|
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Scottish Communities For Health and Well-Being
Notes to the Financial Statements - continued for the Year Ended 30 June 2024
| 11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| £ | £ | £ | ||
| EXPENDITURE ON | ||||
| Charitable activities | ||||
| Promotion of health and wellbeing | 7,357 | 369,536 | 376,893 | |
| NET INCOME/(EXPENDITURE) | (1,130) | 12,566 | 11,436 | |
| Transfers between funds | 10,310 | (10,310) | - | |
| Net movement in funds | 9,180 | 2,256 | 11,436 | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 42,355 | 9,701 | 52,056 | |
| TOTAL FUNDS CARRIED FORWARD | 51,535 | 11,957 | 63,492 | |
| 12. | TANGIBLE FIXED ASSETS | |||
| Computer | ||||
| equipment | ||||
| £ | ||||
| COST | ||||
| At 1 July 2023 and 30 June 2024 | 977 | |||
| DEPRECIATION | ||||
| At 1 July 2023 and 30 June 2024 | 977 | |||
| NET BOOK VALUE | ||||
| At 30 June 2024 | - | |||
| At 30 June 2023 | - | |||
| 13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Trade debtors | - | 3,583 |
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Scottish Communities For Health and Well-Being
Notes to the Financial Statements - continued for the Year Ended 30 June 2024
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| Trade creditors Accrued expenses |
2024 £ - 1,380 1,380 |
2023 £ 217 15,303 |
| 15,520 |
15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted Restricted funds funds £ £ Current assets 55,615 5,661 Current liabilities (1,380) - 54,235 5,661 |
2024 Total funds £ 61,276 (1,380) 59,896 |
2023 Total funds £ 79,012 (15,520) |
|---|---|---|
| 63,492 |
Comparatives for analysis of net assets between funds
| Unrestricted Restricted funds funds £ £ Fixed assets - - Current assets 67,055 11,957 Current liabilities (15,520) - 51,535 11,957 MOVEMENT IN FUNDS At 1/7/23 £ Unrestricted funds General fund 51,535 Restricted funds Partnership- Social Prescribing 1 Partnership- Regional Office 3,600 Policy Programme 1,564 National Lottery Community Fund 6,792 11,957 TOTAL FUNDS 63,492 |
2023 Total funds £ - 79,012 (15,520) 63,492 Net movement in funds £ 2,700 (1) (3,600) - (2,695) (6,296) (3,596) |
2022 Total funds £ 245 98,161 (46,350) 52,056 |
|---|---|---|
| At 30/6/24 £ 54,235 - - 1,564 4,097 5,661 59,896 |
16. MOVEMENT IN FUNDS
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Scottish Communities For Health and Well-Being
Notes to the Financial Statements - continued for the Year Ended 30 June 2024
16. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 2,700 | - | 2,700 |
| Restricted funds | |||
| Partnership- Social Prescribing | - | (1) | (1) |
| Partnership- Regional Office | - | (3,600) | (3,600) |
| National Lottery Community Fund | - | (2,695) | (2,695) |
| - | (6,296) | (6,296) | |
| TOTAL FUNDS | 2,700 | (6,296) | (3,596) |
Comparatives for movement in funds
| Net | Transfers | |||
|---|---|---|---|---|
| movement | between | At | ||
| At 1/7/22 | in funds | funds | 30/6/23 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 42,110 | (885) | 10,310 | 51,535 |
| Fixed Asset Fund | 245 | (245) | - | - |
| 42,355 | (1,130) | 10,310 | 51,535 | |
| Restricted funds | ||||
| Partnership- Social Prescribing | 3,379 | (9,068) | 5,690 | 1 |
| Partnership- Regional Office | 3,600 | - | - | 3,600 |
| Policy Programme | 2,722 | (1,158) | - | 1,564 |
| National Lottery Community Fund | - | 22,792 | (16,000) | 6,792 |
| 9,701 | 12,566 | (10,310) | 11,957 | |
| TOTAL FUNDS | 52,056 | 11,436 | - | 63,492 |
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Scottish Communities For Health and Well-Being
Notes to the Financial Statements - continued for the Year Ended 30 June 2024
16. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds General fund Fixed Asset Fund Restricted funds Partnership- Social Prescribing Policy Programme National Lottery Community Fund TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 6,227 (7,112) (885) - (245) (245) 6,227 (7,357) (1,130) 330,730 (339,798) (9,068) - (1,158) (1,158) 51,372 (28,580) 22,792 382,102 (369,536) 12,566 388,329 (376,893) 11,436 |
|---|---|
17. RELATED PARTY DISCLOSURES
Trustee, , is also a trustee of Healthy 'n' Happy, who the charity paid £79 to in the year. In the prior year, a grant totalling £49,248 was paid by the charity to Annexe Communities where trustee, , is employed as the general manager.
18. PURPOSE OF UNRESTRICTED FUNDS
General funds - the unrestricted, 'free reserves' of the charity.
Designated Fund - Fixed Assets - this fund represents the net book value of the charity's tangible fixed assets. Annual depreciation is charged to the fund and additions are transferred to it.
19. PURPOSE OF RESTRICTED FUNDS
Social Prescribing Fund - To distribute funds to ten regional organisations to deliver Social Prescribing Projects.
Regional Office Fund - This fund is to support the general running costs for SCHW to support the delivery of the Social Prescribing Programme.
Policy Programme Fund - To provide support to develop SCHW Blueprint document and other programme development.
National Lottery Community Fund - To support the salary cost and central running costs of the charity.
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