REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
AWITT |
(A COMPANY LIMITED BY GUARANTEE) |
REPORT OF THE TRUSTEES AND |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 24 JANUARY 2023 |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
AWITT |
(A COMPANY LIMITED BY GUARANTEE) |
REPORT OF THE TRUSTEES AND |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 24 JANUARY 2023 |
AWITT |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 24 JANUARY 2023 |
Page |
Reference and Administrative Details | 1 |
Report of the Trustees | 2 | to | 4 |
Independent Examiner's Report | 5 |
Statement of Financial Activities | 6 |
Balance Sheet | 7 | to | 8 |
Notes to the Financial Statements | 9 | to | 14 |
AWITT |
REFERENCE AND ADMINISTRATIVE DETAILS |
FOR THE YEAR ENDED 24 JANUARY 2023 |
TRUSTEES |
COMPANY SECRETARY | R Greenbaum |
REGISTERED OFFICE |
REGISTERED COMPANY NUMBER |
REGISTERED CHARITY NUMBER |
INDEPENDENT EXAMINER | Sugarwhite Meyer HS Ltd |
First Floor |
94 Stamford Hill |
London |
N16 6XS |
AWITT (REGISTERED NUMBER: 03271146) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 24 JANUARY 2023 |
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 24 January 2023. 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). |
REFERENCE AND ADMINISTRATIVE INFORMATION |
The information is shown on page 1 of the financial statements and forms part of this report. |
OBJECTIVES AND ACTIVITIES |
Objectives and aims |
The objects of the charitable company are the advancement of education, the relief of poverty, sickness, distress and the promotion of health for the benefit of the Jewish community. |
AWITT is a Community Centre for Lifelong Learning and personal development, serving the Orthodox Jewish Community of Gateshead and delivering accredited qualifications as well as other personal and inter-personal training project to 16+ members of the community. In addition to education and learning programmes run in collaboration with Derwentside College, AWITT runs a range of other community projects and educational leisure programmes, depending on funding availability. |
Whilst AWITT was accredited to the high standards of the new Investors in People award for many years, substantial cost increases and financial restrictions have made this exercise too expensive. However, this has not changed the ethos and values of the organisation which continues to be proactive in responding to changes to accommodate the needs of the community and staff. The culture of the organisation is one of being very supportive, with people believing that they are valued and their work contribution recognised. The organisation's family friendly policies has always been commended in the past for its good practice, for the benefit of both staff and beneficiaries. |
The organisation embodies the value and principle of the community which it serves, has an environment where people are appreciative of the training and support they have received since joining AWITT, and where staff are happy and enthusiastic about what they are aiming to achieve. Past beneficiaries reminisce fondly on their experience, and sometimes will also join as staff members. |
The trustees confirms that hey have given due regard to the Charity Commission's general guidance on public benefit when reviewing its aims and objectives and in planning future activities. |
AWITT (REGISTERED NUMBER: 03271146) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 24 JANUARY 2023 |
ACHIEVEMENT AND PERFORMANCE |
Charitable activities |
The years of the pandemic have required changes to be made to respond to the new emerging conditions. Part of the response has been to protect mature members of staff from over exposure to younger beneficiaries who could be carrying the virus. To achieve this, the project manager redesigned the training, further developing the technology which was in trial before this event, and moving it to full use as part of the training strategy, adopting newer models of training delivery, such as blended learning models. This includes Computer Based Training, publications which guide the learner to do their tasks with younger tutor support rather than being fully lecture-based, Conferencing (phone) etc… AWITT has not adopted online delivery such as Zoom as many of its beneficiaries do not use this form of media on principle. It is AWITT's policy to provide for ALL its beneficiaries in a way which respects their values and way of life. |
These new avenues explored within the parameters of the funding regime operating, which enabled the organisation to compensate to some extent and contain the effect of the new emerging service delivery conditions and restrictions and its impact on revenue. |
Additional emerging conditions with a potential to seriously affect AWITT's main current funding source, is the Government policy, which has a number of challenging points to its programme of tightening conditions of funding in order to 'raise standards'. For example (not all inclusive): |
1. defunding many of the vocational qualifications which work well for our beneficiaries, as well as schools in our communities. Those qualifications in nature have broader criteria descriptions, and as such are easily adaptable to the community's labour market and culture. Many of those are being de-funded in 2022 - have no impact on AWITT. In 2022-3 academic year more Level 3 qualifications are being marked for defunding in the near future, and this is a concern. |
2. Government intent on promoting and imposing the vocational T-Levels as the alternative to 3 A-levels. T-levels are much more prescriptive in content and TQT (Total Qualification Time) and become out of reach for our students |
3. T-Levels are mapped as 2 years' courses - which is not what our learners want |
Another challenge has been Brexit, which prevent the usual number of European Learners to be registered on our courses as they no long qualify for funding. |
A further effect of Brexit is the disappearance of the ESF funding. This changes the funding map and AWITT will have to operate from previous contracts payments and reserves whilst it is searching for new links to continue operating longer term. |
Nevertheless, the following projects are worthy of note as continuing: |
Agudas Notzrei Lashon: |
This is a project to encourage young students (15-22) to study and master rules of interpersonal relationships. Students self-study an agreed text, and are tested on it on a bi-weekly basis. Every test, which achieves an agreed grade or above, is rewarded with a small stipend. At the end of each term, a raffle of prizes is drawn for all participants. Over the year approximately 60 participants benefited from this project. |
Various publications being printed and distributed in the community: |
Containing personal development tools in response to the challenges posed by the pandemic and its worries, supporting the mental health in the community with concrete guidance. |
Collaborative work to benefit community members in other towns: |
In its work to meets its objective, AWITT began working collaboratively with other stakeholders some time ago. This year the childcare course equipping the learners with the much coveted License To Practice status required by OFSTED has been successfully delivered to learners in Manchester and London, ensuring that community settings are able to meet the required standards in a culturally respectful mode. |
The regular courses: |
Some of the courses having been redesigned and adapted to fit the new emerging models of blended learning are continuing. |
OTHER: |
AWITT (REGISTERED NUMBER: 03271146) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 24 JANUARY 2023 |
The AWITT Centre is also used by members of the community as a venue for events and celebrations, on weekends and other less busy times. It is also used by the ASHREInu after-school and holidays project, contributing to its activities financially and in kind, training leaders and seconding staff where needed. Leaders undergo training to the NVQ Level 3 in Childcare Learning and Development which is recognised by all OFSTED registered institution, and is in demand in the community's schools locally and nationally. As such, AWITT is servicing hundreds of the members of the community, their families, as well as hundreds more of the national and international student body who come to Gateshead to pursue study programmes. |
All these projects enable AWITT to achieve targets in community empowerment, in creating stronger communities, improving opportunities for children and young people so that they can develop their potential, and have the life skills and opportunities to play an active part in society, contributing significantly to the five key outcomes of 'Every Child Matters'. It also contributes to Healthier Communities targets through teaching by example and highlighting healthy mind and healthy food and body practices in its events. Sustainable Communities targets are also reached by enabling people to acquire and master skills in a safe cultural environment, skills which will enable them to secure employment, be economically active and appreciate the importance of life-long learning. Overall, AWITT's objectives are well met by its various projects, by delivering education, skills and life-skills combined with interesting, stimulating and creative activities which integrate learning with fun, and clearly demonstrate that leisure and culture are another way of learning, whilst life-long learning is enjoyable and very fulfilling. |
The project is unique for the orthodox Jewish community, and attracts young people from other orthodox Jewish Communities in London and Manchester, contributing to the high trademark of the Jewish education in Gateshead. |
FINANCIAL REVIEW |
Reserves policy |
The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities |
of the charity. Reserves at the year end were £435,718 (2022 - £270,418). |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Constitution |
The charity is constituted as a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 18 February 1996. |
Organisational structure and recruitment |
The day-to-day affairs of the company are administered by the trustees. The power to appoint new trustees is vested in the board. It is not the intention of the trustees to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment induction and training procedures. |
Risk management |
The charity has identified and assessed the major risks to which it is exposed, in particular those of safety and protection of the vulnerable young adults whilst in the Charity's care as well as the finances of the charity. The charity is satisfied that systems are in place and routinely assessed including procedures for Child Protection, Health and Safety, Vulnerable Adults Policy and Financial Management and Controls |
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
Approved by order of the board of trustees on |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
AWITT |
Independent examiner's report to the trustees of Awitt ('the Company') |
I report to the charity trustees on my examination of the accounts of the Company for the year ended 24 January 2023. |
Responsibilities and basis of report |
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). |
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. |
Independent examiner's statement |
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. |
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: |
1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or |
2. | the accounts do not accord with those records; or |
3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or |
4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). |
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |
E Meyer FCA BSc |
Sugarwhite Meyer HS Ltd |
First Floor |
94 Stamford Hill |
London |
N16 6XS |
10 April 2024 |
AWITT |
STATEMENT OF FINANCIAL ACTIVITIES |
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) |
FOR THE YEAR ENDED 24 JANUARY 2023 |
2023 | 2022 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
Other trading activities | 3 |
Investment income | 4 |
Total |
EXPENDITURE ON |
Charitable activities | 5 |
Total |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 270,418 |
AWITT (REGISTERED NUMBER: 03271146) |
BALANCE SHEET |
24 JANUARY 2023 |
2023 | 2022 |
Total | Total |
funds | funds |
Notes | £ | £ |
FIXED ASSETS |
Tangible assets | 10 |
CURRENT ASSETS |
Debtors | 11 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 12 | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 13 |
Unrestricted funds: |
General fund | 435,718 | 270,418 |
TOTAL FUNDS | 270,418 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 24 January 2023. |
The members have not required the company to obtain an audit of its financial statements for the year ended 24 January 2023 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. |
AWITT (REGISTERED NUMBER: 03271146) |
BALANCE SHEET - continued |
24 JANUARY 2023 |
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 |
AWITT |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 24 JANUARY 2023 |
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. |
Long leasehold | - |
Plant and machinery | - |
Fixtures and fittings | - |
Computer equipment | - |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
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. |
Going concern |
There are no material uncertainties about the charity's ability to continue. |
2. | DONATIONS AND LEGACIES |
2023 | 2022 |
Unrestricted | Total |
funds | funds |
£ | £ |
Donations |
Grants |
AWITT |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 24 JANUARY 2023 |
2. | DONATIONS AND LEGACIES - continued |
Grants received, included in the above, are as follows: |
2023 | 2022 |
£ | £ |
Derwentside College | 135,000 | 171,872 |
CJRS | - | 4,508 |
135,000 | 176,380 |
3. | OTHER TRADING ACTIVITIES |
2023 | 2022 |
Unrestricted | Total |
funds | funds |
£ | £ |
Rent received | 5,200 | 5,200 |
4. | INVESTMENT INCOME |
2023 | 2022 |
Unrestricted | Total |
funds | funds |
£ | £ |
Deposit account interest |
5. | CHARITABLE ACTIVITIES COSTS |
Support |
Direct | costs (see |
Costs | note 6) | Totals |
£ | £ | £ |
Charitable activities | 164,228 | 386 | 164,614 |
Support costs | 6,750 | 3,493 | 10,243 |
170,978 | 3,879 | 174,857 |
6. | SUPPORT COSTS |
Governance |
Finance | Other | costs | Totals |
£ | £ | £ | £ |
Charitable activities | 176 | 210 | - | 386 |
Support costs | - | - | 3,493 | 3,493 |
176 | 210 | 3,493 | 3,879 |
AWITT |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 24 JANUARY 2023 |
6. | SUPPORT COSTS - continued |
Support costs, included in the above, are as follows: |
Finance |
2023 | 2022 |
Charitable | Total |
activities | activities |
£ | £ |
Bank charges & interest | 176 | 113 |
Other |
2023 | 2022 |
Charitable | Total |
activities | activities |
£ | £ |
Legal & professional | 210 | 178 |
Governance costs |
2023 | 2022 |
Support | Total |
costs | activities |
£ | £ |
Independent examiner's fee | 3,360 | 3,000 |
General expenses | 133 | - |
3,493 | 3,000 |
7. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2023 | 2022 |
£ | £ |
Depreciation - owned assets |
8. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 24 January 2023 nor for the year ended 24 January 2022. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 24 January 2023 nor for the year ended 24 January 2022. |
AWITT |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 24 JANUARY 2023 |
9. | STAFF COSTS |
2023 | 2022 |
£ | £ |
Wages and salaries |
Other pension costs |
50,302 | 67,748 |
The average monthly number of employees during the year was as follows: |
2023 | 2022 |
Administrative |
10. | TANGIBLE FIXED ASSETS |
Fixtures |
Long | Plant and | and | Computer |
leasehold | machinery | fittings | equipment | Totals |
£ | £ | £ | £ | £ |
COST |
At 25 January 2022 and 24 January 2023 |
DEPRECIATION |
At 25 January 2022 |
Charge for year |
At 24 January 2023 |
NET BOOK VALUE |
At 24 January 2023 |
At 24 January 2022 |
11. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Other debtors |
Prepayments and accrued income |
AWITT |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 24 JANUARY 2023 |
12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Accruals and deferred income |
13. | MOVEMENT IN FUNDS |
Net |
At | movement | At |
25.1.22 | in funds | 24.1.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 270,418 | 165,300 | 435,718 |
TOTAL FUNDS | 165,300 | 435,718 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 340,157 | (174,857 | ) | 165,300 |
TOTAL FUNDS | ( |
) | 165,300 |
Comparatives for movement in funds |
Net |
At | movement | At |
25.1.21 | in funds | 24.1.22 |
£ | £ | £ |
Unrestricted funds |
General fund | 268,240 | 2,178 | 270,418 |
TOTAL FUNDS | 268,240 | 2,178 | 270,418 |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 190,320 | (188,142 | ) | 2,178 |
TOTAL FUNDS | 190,320 | (188,142 | ) | 2,178 |
AWITT |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 24 JANUARY 2023 |
14. | RELATED PARTY DISCLOSURES |
A trustee was paid rent of £6,240 for the use of a property. A close relative of the trustees was paid £41,248 (2022 - £40,050) for project management, project and courses design, leadership and delivery provided to the charity. |