Ben View Resource Centre - Charities report - 21.2

REGISTERED COMPANY NUMBER: SC274651 (Scotland)

REGISTERED CHARITY NUMBER: SC024093

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

FOR

BEN VIEW RESOURCE CENTRE

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

16

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

Policies and objectives

Ben View aims to promote the wellbeing of the people of Dumbarton and the surrounding area by :-

(1) providing Older People's Cares Services in terms of a Lunch Club and Community Bathing Service;

(2) providing a volunteers programme including training, support and expenses, to ensure best management of volunteers and service delivery to Lunch Club users;

(3) providing a meeting place and office base for community groups which is affordable and accessible for everyone in Dumbarton and surrounding area; and

(4) encouraging development and developing partnership with relevant agencies, organisations and individuals.

Strategies for achieving objectives

The following are the mechanisms in place:-

The Manager provides reports every six weeks to the Board of Trustees that are discussed and considered.

The Supervising Officer from West Dumbarton Council Department of Social Work shares regular dialogue with the Manager and all reports are sent to her and she is invited to Board Meetings.

All users are asked to complete annual monitoring forms. Information received is analysed and published in the Ben view annual Report. any shortcomings are acted upon and rectified. Complaints procedures are also in place.

The Annual Report and independently examined accounts are sent to funders to meet their criteria and to Companies House and OSCR as per their requirements.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Although a tough year due to the pandemic, Ben View faced every challenge put in our way and remained a constant presence for many people who, more than ever, needed to know that they had a place to turn to in times like we had never seen before.

The challenges across all aspects of society were significant, from only having a short notice period prior to lockdown the adaptations we made to all of the services we provide ensured that everyone within the service would continue to have the human contact that is so greatly need for everyone's health and well being

Although the building closed down. all of our services continued to be provided, they were all adapted and offered in a different shape. For many they received an increase in service as we added well-being calls and offered drop off of shopping and prescriptions etc to the really vulnerable that we work closely with. These contacts alone brought a great source of comfort and connection to all involved.

Our lunch club for our members became a home delivery service with the volunteers going out five days per week to drop hot meals at the doorstep and taking five minutes for the all-important blether which brought with it many tears, laughter and reassurance at a time where fears were greatly heightened .

The community bathing service continued to be delivered in our clients homes, the care workers showed great resilience at a time of so much uncertainty, particularly in the first few months.

The befriending service grew in numbers and was changed to telephone befriending

Our youth programme changed to online, this was received with a mixed response as the young people were online a lot of the day with school work and at times our numbers were low. We organised prize bingo, quizzes, photography competitions, mental

Wellbeing activities and weekly cooking activities. Overall this was very successful but all agree the face to face that we all take for granted was greatly missed

Our team stayed connected through Zoom meetings and fun social nights over Zoom . Our Board meetings continued and also moved online

Ben View received additional grant funding to support the changes and delivery of our services and we turned to online fund raising which proved successful although we all missed the fun of the usual events that bring us all together

Special thanks to the manager, the staff team and the volunteers who once again ensured "The Ben View Experience" was felt across our community.

FINANCIAL REVIEW

Financial position

The surplus from our various activities during the financial year amounted to £13,776 (2020 £14,948).

Our cost base is controlled well and we consider the overall result satisfactory.

Reserves policy

The Board of Trustees has considered a formal reserve policy for the charity. As the bulk of our funding comes form the local authority, by way of a grant award, the withdrawal of that funding would have a significant impact on the future of Ben View as a going concern and would probably cease to exist in its current format.

Against this background the Board consider a cash reserve of £25,000 is appropriate at meet creditors in the event of closure of the Charity.

As free reserves at 31st March 2021 amount to £73,344 then this minimum requirement has been met. In addition on an on-going basis, the Trustees have allocated £2,000 per annum form cash flow and revenue to a fabric fund for the upkeep and improvement of the Centre. At 31st March 2021 this fund stood at £24,000.This fund can be spent at the discretion of the Trustees.

FUTURE PLANS

The Centre will continue with all the current activities and ensure those connected to any of our services are fully embraced by the “Ben View Experience”, although the current Covid 19 pandemic may curtail some of our operations.

Success with the grant through the Year of the Young Person will allow us to expand on our Youth Programme which has continually grown and has a great reputation within the local community.

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

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

At each annual general meeting, St Patrick's Church members, user group members, volunteer members and local community group members may elect one of their members to the Board of Trustees.

Organisational structure

The charity is a company limited by guarantee and is a recognise charity for the purpose of S505 Income and Corporation Taxes Act 1988. It is governed by a Memorandum and Articles of Association. It is also a registered charity with the Office of The Scottish Regulator (OSCR).

The objectives of the organisation are to promote the welfare and relive the needs of those in the community of Dumbarton and district who have needs by reason of their age, infirmity, disability or other.

It promotes the benefit of those aforementioned, without discrimination, by associating with local statutory and voluntary organisations and inhabitants in a common effort to advance education and assist in the provision of facilities.This is done in the interest of social welfare, recreation and leisure time pursuits so that their conditions of life may be improved.

Induction and training of new trustees

Before new trustees attend their first board meeting election, the Manager advises them of their roles and responsibilities as board members, and the structure and aims of Ben View Resource Centre.

Related parties

There were no related party transactions during the year.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC274651 (Scotland)

Registered Charity number

SC024093

Registered office

Strathleven Place

Dumbarton

G82 1BA

Trustees

Canon Gerald Conroy

Tim Rhead

Carol Dinning

Thomas Rainey

Peter Cummings

Kevin Neeson

Frances Slorach

Robert Warner

Company Secretary

A McCurley

Independent Examiner

Gregor Orr

Chartered Accountants of Scotland

Henry Brown & Co

Chartered Accountants

26 Portland Road

Kilmarnock

Ayrshire

KA1 2EB

GOING CONCERN

Whilst the nature of charitable funding contains an element of inherent uncertainty and this has been exacerbated by Covid -19 pandemic the Trustees have a reasonable expectation that the company, with their existing bank balances and prudent management has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Approved by order of the board of trustees on 10 December 2021 and signed on its behalf by:

P J Cummings - Trustee

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

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.

Gregor Orr

Chartered Accountants of Scotland

Henry Brown & Co

Chartered Accountants

26 Portland Road

Kilmarnock

Ayrshire

KA1 2EB

10 December 2021

2021

2020

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

28,408

22,700

51,108

75,093

Other trading activities

2

174,032

-

174,032

183,432

Investment income

3

76

-

76

86

Total

202,516

22,700

225,216

258,611

EXPENDITURE ON

Raising funds

18,393

-

18,393

11,581

Charitable activities

Charitable activities

167,689

28,797

196,486

228,962

Governance costs

(3,439

)

-

(3,439

)

3,120

Total

182,643

28,797

211,440

243,663

NET INCOME/(EXPENDITURE)

19,873

(6,097

)

13,776

14,948

RECONCILIATION OF FUNDS

Total funds brought forward

77,471

20,129

97,600

82,652

TOTAL FUNDS CARRIED FORWARD

97,344

14,032

111,376

97,600

2021

2020

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

382

-

382

637

CURRENT ASSETS

Debtors

9

1,990

-

1,990

1,758

Cash at bank

103,656

14,032

117,688

103,011

105,646

14,032

119,678

104,769

CREDITORS

Amounts falling due within one year

10

(8,684

)

-

(8,684

)

(7,806

)

NET CURRENT ASSETS

96,962

14,032

110,994

96,963

TOTAL ASSETS LESS CURRENT LIABILITIES

97,344

14,032

111,376

97,600

NET ASSETS

97,344

14,032

111,376

97,600

FUNDS

11

Unrestricted funds

97,344

77,471

Restricted funds

14,032

20,129

TOTAL FUNDS

111,376

97,600

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 10 December 2021 and were signed on its behalf by:

P J Cummings - 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.

The financial statement have been prepared in accordance with the Accounting and Reporting by Charities: Sta

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.

Incoming resources comprise of grants, donations and other income , details of which are noted further in these financial statements.

Incoming resources warded for a specific purpose have been shown as restricted funds.

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.

Raising funds

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Governance costs

Governance costs are those incurred in connection with compliance with constitutional and statutory requirements.

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 cost

Computer equipment

-

25% on cost

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.

Designated funds comprises unrestricted funds that will have been set aside by the Trustees for particular purposes. The aim of each designated fund is set out in the notes to the financial statements.

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 charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	OTHER TRADING ACTIVITIES

2021

2020

£

£

Fundraising events

38,502

26,146

Lunch income

2,015

9,045

Youth services

4,264

18,918

Service contracts

129,251

129,323

174,032

183,432

3.	INVESTMENT INCOME

2021

2020

£

£

Deposit account interest

76

86

4.	NET INCOME/(EXPENDITURE)

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

2021

2020

£

£

Auditors' remuneration

-

2,144

Depreciation - owned assets

255

255

5.	TRUSTEES' REMUNERATION AND BENEFITS

During the year, the charity was recharged expenditure totalling £3,040 (2020 £3,000) by St Patrick's Church of which Canon Gerard Conroy, trustee, is the priest. In addition the charity occupies premises owned by St Patrick's Church for which no rent is paid.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

6.	STAFF COSTS

2021

2020

£

£

Wages and salaries

115,503

128,001

Social security costs

1,296

3,294

Other pension costs

3,921

4,341

120,720

135,636

The average monthly number of employees during the year was as follows:

2021

2020

Administrative and Operational staff

12

14

No employees received emoluments in excess of £60,000.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

34,988

40,105

75,093

Other trading activities

183,432

-

183,432

Investment income

86

-

86

Total

218,506

40,105

258,611

EXPENDITURE ON

Raising funds

11,581

-

11,581

Charitable activities

Charitable activities

208,986

19,976

228,962

Governance costs

3,120

-

3,120

Total

223,687

19,976

243,663

NET INCOME/(EXPENDITURE)

(5,181

)

20,129

14,948

RECONCILIATION OF FUNDS

Total funds brought forward

82,652

-

82,652

TOTAL FUNDS CARRIED FORWARD

77,471

20,129

97,600

8.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2020 and 31 March 2021

4,710

4,084

8,794

DEPRECIATION

At 1 April 2020

4,073

4,084

8,157

Charge for year

255

-

255

At 31 March 2021

4,328

4,084

8,412

NET BOOK VALUE

At 31 March 2021

382

-

382

At 31 March 2020

637

-

637

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

£

Trade debtors

606

1,758

Other debtors

1,384

-

1,990

1,758

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

£

Trade creditors

2,870

-

Social security and other taxes

3,820

-

Other creditors

494

319

Accruals and deferred income

-

4,368

Accrued expenses

1,500

3,119

8,684

7,806

11.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1/4/20

in funds

funds

31/3/21

£

£

£

£

Unrestricted funds

General fund

55,471

19,873

(2,000

)

73,344

Fabric Fund

22,000

-

2,000

24,000

77,471

19,873

-

97,344

Restricted funds

Childrens Fund

5,425

270

-

5,695

St Nicholas Care Fund

1,882

(1,882

)

-

-

Youth Legacy- WDC

11,842

(3,505

)

-

8,337

Loneliness grant

980

(980

)

-

-

20,129

(6,097

)

-

14,032

TOTAL FUNDS

97,600

13,776

-

111,376

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

202,516

(182,643

)

19,873

Restricted funds

Childrens Fund

15,000

(14,730

)

270

St Nicholas Care Fund

-

(1,882

)

(1,882

)

Youth Legacy- WDC

-

(3,505

)

(3,505

)

Loneliness grant

-

(980

)

(980

)

Corra Foundation

7,700

(7,700

)

-

22,700

(28,797

)

(6,097

)

TOTAL FUNDS

225,216

(211,440

)

13,776

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1/4/19

in funds

funds

31/3/20

£

£

£

£

Unrestricted funds

General fund

62,652

(5,181

)

(2,000

)

55,471

Fabric Fund

20,000

-

2,000

22,000

82,652

(5,181

)

-

77,471

Restricted funds

Childrens Fund

-

5,425

-

5,425

St Nicholas Care Fund

-

1,882

-

1,882

Youth Legacy- WDC

-

11,842

-

11,842

Loneliness grant

-

980

-

980

-

20,129

-

20,129

TOTAL FUNDS

82,652

14,948

-

97,600

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

218,506

(223,687

)

(5,181

)

Restricted funds

Childrens Fund

20,390

(14,965

)

5,425

St Nicholas Care Fund

4,140

(2,258

)

1,882

Youth Legacy- WDC

12,918

(1,076

)

11,842

Holiday Hunger

1,677

(1,677

)

-

Loneliness grant

980

-

980

40,105

(19,976

)

20,129

TOTAL FUNDS

258,611

(243,663

)

14,948

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

Net

Transfers

movement

between

At

At 1/4/19

in funds

funds

31/3/21

£

£

£

£

Unrestricted funds

General fund

62,652

14,692

(4,000

)

73,344

Fabric Fund

20,000

-

4,000

24,000

82,652

14,692

-

97,344

Restricted funds

Childrens Fund

-

5,695

-

5,695

Youth Legacy- WDC

-

8,337

-

8,337

-

14,032

-

14,032

TOTAL FUNDS

82,652

28,724

-

111,376

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

421,022

(406,330

)

14,692

Restricted funds

Childrens Fund

35,390

(29,695

)

5,695

St Nicholas Care Fund

4,140

(4,140

)

-

Youth Legacy- WDC

12,918

(4,581

)

8,337

Holiday Hunger

1,677

(1,677

)

-

Loneliness grant

980

(980

)

-

Corra Foundation

7,700

(7,700

)

-

62,805

(48,773

)

14,032

TOTAL FUNDS

483,827

(455,103

)

28,724