The John Hartson Foundation - Charities report - 21.2

REGISTERED COMPANY NUMBER: 08415295 (England and Wales)

REGISTERED CHARITY NUMBER: 1151319

Report of the Trustees and

Unaudited Financial Statements

For The Year Ended 31 March 2021

for

The John Hartson Foundation

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

11

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The purpose of The John Hartson Foundation is:

To raise awareness of the signs and symptoms of testicular cancer thereby encouraging men to seek medical attention leading to vital early detection and diagnosis.

To preserve and protect the health of patients suffering from testicular cancer.

To relieve the distress of cancer sufferers and their families by assisting in the provision of counselling and support services and through financial support.

Significant activities

Owing to COVID restrictions, activities were severely curtailed. However an online auction was held in December 2020.

Public benefit

The charity considers that its activities constitute a benefit to the public both in raising awareness and generating funds.

FINANCIAL REVIEW

Investment policy and objectives

In accordance with its Constitution, the charity has the powers to make any investments which the Trustees see fit.

Reserves policy

The trustees aim for a minimum of 3 months unrestricted undesignated reserves.The unrestricted undesignated reserves at 31/3/21 were £41,183.

FUTURE PLANS

The charity hopes to continue to raise funds to support its charitable activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

Recruitment and appointment of new trustees

Any future directors would be appointed by the existing board.

Organisational structure

The charity is governed by a Board of Trustees who perform an overview function.

Induction and training of new trustees

The current directors were involved in the formation of the charity or shortly thereafter and fully understand the charity's objectives and their duties as trustees. For any future directors, there will be a structured induction programme to ensure they fully understand the charity's operations.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08415295 (England and Wales)

Registered Charity number

1151319

Registered office

JCP Solicitors

Venture Court, Waterside Business Park

Valley Way, Enterprise Park

Swansea

SA6 8QP

Trustees

S A Hartson

S Mullen

Independent Examiner

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

Approved by order of the board of trustees on 20 December 2021 and signed on its behalf by:

S A Hartson - Trustee

I report on the accounts for the year ended 31 March 2021 set out on pages four to eleven.

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 :

(1)	which gives me reasonable cause to believe that, in any material respect, the requirements

-	to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	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.

F. Struthers B.Acc, C.A.

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

20 December 2021

31.3.21

31.3.20

Unrestricted

Total

funds

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

19,333

15,001

Other trading activities

2

8,650

131,846

Total

27,983

146,847

EXPENDITURE ON

Raising funds

9,537

92,020

Charitable activities

Charitable Activities

9,989

49,126

Total

19,526

141,146

NET INCOME

8,457

5,701

RECONCILIATION OF FUNDS

Total funds brought forward

32,726

27,025

TOTAL FUNDS CARRIED FORWARD

41,183

32,726

31.3.21

31.3.20

Unrestricted

Total

funds

funds

Notes

£

£

FIXED ASSETS

Tangible assets

6

3,099

4,270

CURRENT ASSETS

Debtors

7

4,343

4,995

Cash at bank

36,184

26,014

40,527

31,009

CREDITORS

Amounts falling due within one year

8

(2,443

)

(2,553

)

NET CURRENT ASSETS

38,084

28,456

TOTAL ASSETS LESS CURRENT LIABILITIES

41,183

32,726

NET ASSETS

41,183

32,726

FUNDS

9

Unrestricted funds

41,183

32,726

TOTAL FUNDS

41,183

32,726

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

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

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 20 December 2021 and were signed on its behalf by:

S A Hartson - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	OTHER TRADING ACTIVITIES

31.3.21

31.3.20

£

£

Fundraising events

8,650

131,846

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.21

31.3.20

£

£

Depreciation - owned assets

1,171

1,629

4.	TRUSTEES' REMUNERATION AND BENEFITS

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

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

15,001

Other trading activities

131,846

Total

146,847

EXPENDITURE ON

Raising funds

92,020

Charitable activities

Charitable Activities

49,126

Total

141,146

NET INCOME

5,701

RECONCILIATION OF FUNDS

Total funds brought forward

27,025

TOTAL FUNDS CARRIED FORWARD

32,726

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2020 and 31 March 2021

5,671

9,451

15,122

DEPRECIATION

At 1 April 2020

2,707

8,145

10,852

Charge for year

741

430

1,171

At 31 March 2021

3,448

8,575

12,023

NET BOOK VALUE

At 31 March 2021

2,223

876

3,099

At 31 March 2020

2,964

1,306

4,270

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.21

31.3.20

£

£

Prepayments

4,343

4,995

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.21

31.3.20

£

£

Trade creditors

250

-

Accrued expenses

2,193

2,553

2,443

2,553

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.20

in funds

31.3.21

£

£

£

Unrestricted funds

General fund

28,457

9,628

38,085

Fixed asset reserve

4,269

(1,171

)

3,098

32,726

8,457

41,183

TOTAL FUNDS

32,726

8,457

41,183

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

27,983

(18,355

)

9,628

Fixed asset reserve

-

(1,171

)

(1,171

)

27,983

(19,526

)

8,457

TOTAL FUNDS

27,983

(19,526

)

8,457

Comparatives for movement in funds

Net

movement

At

At 1.4.19

in funds

31.3.20

£

£

£

Unrestricted funds

General fund

21,125

7,331

28,456

Fixed asset reserve

5,900

(1,630

)

4,270

27,025

5,701

32,726

TOTAL FUNDS

27,025

5,701

32,726

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

146,847

(139,516

)

7,331

Fixed asset reserve

-

(1,630

)

(1,630

)

146,847

(141,146

)

5,701

TOTAL FUNDS

146,847

(141,146

)

5,701

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

Net

movement

At

At 1.4.19

in funds

31.3.21

£

£

£

Unrestricted funds

General fund

21,125

16,959

38,084

Fixed asset reserve

5,900

(2,801

)

3,099

27,025

14,158

41,183

TOTAL FUNDS

27,025

14,158

41,183

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

174,830

(157,871

)

16,959

Fixed asset reserve

-

(2,801

)

(2,801

)

174,830

(160,672

)

14,158

TOTAL FUNDS

174,830

(160,672

)

14,158

10.	RELATED PARTY DISCLOSURES

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