2023-03-31-accounts

		Page
Trustees' report		1 - 11
Statement oftrustees'	responsibilities	12
Independent auditor's	report	13-16
Statement offinancial	activities	17
Balance sheet
Statement ofcash flows		19
Notes to the financial	statements	20-35

FOR THE YEAR ENDED	FOR THE YEAR ENDED	3f MARCH	2023
Notes		Unrestricted funds 2023 8	Restricted funds 2023	Total 2023 8	Unrestricted funds 2022 f	Restricted funds 2022	Total 2022f
Income and endowments Donations and legacies Charitable activities Investments Other income	from: 3 4 5 6 26,330 1,717,807 938 9,575		251,807	26,330 1,969,614 938 9,575	22,615 1,601,268 395 3,925	18,066 286,134	40,681 1,887,402 395 3,925
Total income		1,754,650	251,807	2,006,457	1,628,203	304,200	1,932,403
Charitable activities	7	1,639,879	257,701	1,897,580	1,545,518	310,092	1,855,610
Net incomel(expenditure)		114,771	(5,894)	108,877	82,685	(5,892)	76,793
Transfers between					100,000	(100,000)
funds
Net movement in funds		114,771	(5,894)	108,877	182,685	(105,892)	76,793
Reconciliation offunds: Fund balances at 1 April	2022	1,652,428	246,773	1,899,201	1,469,743	352,665	1,822,408
Fund balances at 31March 2023		1,767,199	240,879	2,008,078	1,652,428	246,773	1,899,201

ASAT31 MARC	H 2023
			2023		2022
		Notes	K		5
Fixed assets Tangible assets		12		3,992,047		4,113,103
Current assets Stocks Debtors Cash at bank and in hand		13 14	4,290 191,621 351,650		3,694 96,663 465,059
			547,561		565,416
Creditors: amounts one year	falling due within	17	(322,630)		(417,498)
Net current assets				224,931		147,918
Total assets less current liabilities				4216,978		4,261,021
Creditors: amounts more than one year	falling due after	18		(2,208,900)		(2,361,820)
Net assets				2,008,078		1,899,201
Income funds Restricted funds Unrestricted funds		20		240,879 1,767,199		246,773 1,652,428
				2,008,078		1,899,201

STATENIENT OF CASH FLOWS FOR THE YEAR ENDED 31MA	RCH 2023
	Notes	2023 6		2022 8	6
Cash flows from operating activities Cash generated from operations	25		46,049		230,136
Investing activities Purchase of tangible fixed assets		(14,172)		(96,045)
Proceeds from disposal oftangible fixed assets Investment income received		5,405 938		471 395
Net cash used in investing activities			(7,829)		(95,179)
Financing activities Repayment of borrowings Payment of obligations under finance leases		(23,644) (127,985)		(24,195) (124,831)
Net cash used in financing activities			(151,629)		(149,026)
Net decrease in cash and cash equivalents			(113,409)		(14,069)
Cash and cash equivalents at beginning	ofyear		465,059		479,128
Cash and cash equivalents at end of	year		351,650		465,059

		Unrestricted	Unrestricted	Restricted	Total
		funds	funds	funds
		2023	2022	2022	2022
		E	E		E
Donations	and gifts	26,330	16,698		16,698
Grants receivable			5,917	18,066	23,983
		26,330	22,615	18,066	40,681

Charitable act	ivities
			Charitable	Charitable Services
			Services for	for the Community
			the
			Community
			2023		2022
			8		8
Hostel &related income			1,664,521		1,518,383
Grants			305,093		369,019
			1,969,614		1,887,402
Analysis by fund
Unrestricted funds			1,717,807		1,601,268
Restricted funds			251,807		286,134
			1,969,814		1,887,402
Performance related grants
Alcohol Project	Grant		48,542		48,580
Assertive Outreach			144,556		169,376
Triage			52,865		57,751
Lottery Triage					4,088
Lotto Make Do	8 Mend		538
Covid-19 Grants			49,836		82,885
Sport England					1,150
National Lottery Bike project					2,579
Social Science	Group				3,630
Acc. Liverpool	Foundation				1,000
One Wirral Digital			2,348
Warm Welcome Morrisons		(Warm Hub)	89
Arnold Clark - Cookery			812
Get A Move On			2,058
YCruise Grant			3,450
			305,093		369,019
Investments
			Unrestricted		Unrestricted
				funds	funds
				2023	2022
				8	6
Interestreceiva	ble			938	395

Other inco	m	e
				Unrestricted	Unrestricted
				funds	funds
				2023	2022
				6
Other income				9,575	3,925
Charitable	activities
				Charitable	Charitable
				Services for	Services for
				the	the
				Community	Community
				2023	2022
				6	5
Staff costs				988,034	916,176
Depreciation		and impairment		129,822	125,786
Rent, rates	&water			54,540	76,790
Heat &light				59,301	54,189
Insurance				24,521	8,566
Advertising	&	printing	postage & stationery	14,194	20,718
Computers	8	phone		21,523	27,657
Motor &travel				7,831	8,292
Other costs				88,805	80,195
Repairs &	maintenance			91,423	98,697
Fees 8 subscriptions				10,802	11,401
Other staff	costs			6,411	8,909
Hospitality				5,120	8,384
Hostel catering				60,555	40,971
Residents	benefits &		outings	13,230	3,673
Projects expenditure				73,423	113,453
Profit/loss on		fixed asset disposals		1,405	471
				1,650,940	1,604,328
Share ofsupport costs (see note 8)				224,718	232,157
Share ofgovernance			costs (see note 8)	21,922	19,125
				1,897,580	1,855,610
Analysis by fund
Unrestricted	funds			1,639,879	1,545,518
Restricted	funds			257,701	310,092
				1,897,580	1,855,610

Support costs
		Support	Governance	2023	Support	Governance	2022
		costs	costs		costs	costs
		8	8		8	9
Staff costs		96,082		96,082	90,284		90,284
Bank charges		1,248		1,248	2,658		2,658
Loan &finance lease
interest		130,257		130,257	121,013		121,013
Legal &professional	fees	(2,869)		(2,869)	18,202		18,202
Audit fees			6,000	6,000		6,000	6,000
Accountancy fees			15,450	15,450		12,525	12,525
Trustees expenses			472	472		600	600
		224,718	21,922	246,640	232,157	19,125	251,282
Analysed between
Charitable activities		224,718	21,922	246,640	232,157	19,125	251,282

The average	monthly number ofemployees during the y	ear was:
		2023	2022
		Number	Number
Project staff		20	18
Managment	&administration	5	7
Support staff		19	19
Total		44

Employees		(Continued)
Employment costs	2023	2022
	E	8
Wages and salaries	989,295	927,006
Social security costs	64,788	56,718
Other pension costs	30,033	22,736
	1,084,116	1,006,480

is as follows:
								2023	2022
								Number	Number
60,001 - 70,000
Taxation
The charity is exempt		from taxation	on	its activities because		all its income	is applied	for charitable	purposes.
Tangible fixed assets
				Freehold land	Fixtures and		Motor	Boat	Total
				and buildings		fittings	vehicles
				5		5	6	8	8
Cost orvaluation
At 1 April 2022				4,137,743		245,890	43,184	120,163	4,546,980
Additions				6,550		7,622			14,172
Disposals				(6,055)		(4,101)	(11,260)		(21,416)
At 31 March	2023			4,138,238		249,411	31,924	120,163	4,539,736
Depreciation	and impairment
At 1 April 2022				124,504		197,257	31,341	80,775	433,877
Depreciation	charged	in the year		110,534		15,173	4,068	48	129,823
Eliminated in	respect ofdisposals			(650)		(4,101)	(11,260)		(16,011)
At 31 March	2023			234,388		208,329	24,149	80,823	547,689
Canying amount
At 31 March	2023			3,903,850		41,082	7,775	39,340	3,992,047
At 31 March	2022			4,013,240		48,632	11,843	39,388	4,113,103

ssets held u ts amounted	nder finance to f89,244
2023	2022
8	8
3,071,512	3,160,756

13	Stocks
				2023	2022
				8	E
	Finished	goods and goods for resale		4,290	3,694
14	Debtors
	Amounts	falling due within one year:		2023f	2022 6
	Trade debtors			16,674	4,371
	Other debtors			1,932	3,164
	Prepayments		and accrued income	173,015	89,128
				191,621	96,663

			2023	2022
			5	5
Other loans			150,504	174,148
Payable	within one year		23,262	21,971
Payable	after one	year	127,242	152,177
Amounts	included	above which fall due after five years:
Payable	by instalments		50,335	40,694

Future minimum lease payments due under finance le	ases:
	2023	2022
	5	5
Within one year	127,985	127,985
Within two and five years	545,103	545,103
In over five years	1,536,555	1,664,540
	2,209,643	2,337,628

17	Creditors: amounts		falling due within one year	falling due within one year	falling due within one year
								2023	2022
							Notes	6	8
	Obligations under finance leases						16	127,985	127,985
	Otherloans						15	23,262	21,971
	Other taxation and social security							21,101	20,068
	Deferred income						19	50,483	19,030
	Trade creditors							72,093	125,767
	Pension control							4,376	3,767
	Other creditors							2,623	2,271
	Accruals and deferred		income					20,707	96,639
								322,630	417,498
18	Creditors: amounts		falling		due after more than one	year
								2023	2022
							Notes	5	6
	Obligations under finance leases						16	2,081,658	2,209,643
	Otherloans						15	127,242	152,177
								2,208,900	2,361,820
19	Deferred income
								2023	2022
								6	8
	Arising from Performance			related grants				50,483	19,030
	Deferred income is induded				in the financial statements	as follows:
								2023	2022
								6	6
	Deferred income is induded				within:
	Current liabilities							50,483	19,030
	Movements in the year:
	Deferred income at	1	April 2022					19,030	103,831
	Released from previous			periods				44,984	122,491
	Resources deferred	in the year						(13,531)	(207,292)
	Deferred income at	31 March 2023						50,483	19,030

				At 1April	Incoming	Resources	Transfers	At 31March
				2022	resources	expended		2023
				E	E	E		E
Boat Fund				37,915				37,915
Property Development			Fund	208,858		(5,894)		202,964
WBC - Alcohol	Project				48,542	(48,542)
WBC - Assertive		Outreach			144,556	(144,556)
Triage					52,865	(52,865)
National Lottety		- Bike	Project		538	(538)
One Wirral Digital					2,348	(2,348)
Warm Welcome		Morrisons
(warm hub)					89	(89)
Arnold Clarke -		cookery			812	(812)
Get a move on					2,058	(2,058)
				246,773	251,808	(257,702)		240,879
Previous year:				At 1 April	Incoming	Resources	Transfers	At 31 March
				2021	resources	expended		2922
				E	E	E	E	E
Boat Fund				37,915				37,915
Property Development			Fund	214,750		(5,892)		208,858
WBC - Alcohol	Project				46,560	(46,560)
WBC - Assertive		Outreach			169,376	(169,376)
Triage					61,839	(61,839)
Social Science	Grant				6,430	(6,430)
National Lottety		- Bike Project			2,579	(2,579)
Sport England	- YGet Active				1,150	(1,150)
WWI Heriitage	Grant				4,859	(4,859)
Acc. Liverpool	Foundation				1,000	(1,000)
Arnold Clark					1,000	(1,000)
Wirral Together		Fund			500	(500)
Steel Charitable		Trust			5,370	(5,370)
Morrisons Foundation					3,537	(3,537)
Care Fund				100,000			(100,000)
				352,665	304,200	(310,092)	(100,000)	246,773

									Movement	Movement	in funds
						Balance at	Incoming	Resources	Transfers	Revaluation		Balance at
						1 April 2022	resources	expended		gains/losses		31March
												2023
						8	8	8			8	8
	General	unrestricted		funds		1,652,428	1,754,650	(1,639,879)				1,767,199
						1,652,428	1,754,650	(1,639,879)				1,767,199
	Comparative		information		in respect ofthe		preceding year	is as follows:
									Movement		in funds
						Balance at	Incoming	Resources	Transfers	Revaluation		Balance at
						1 April 2021	resources	expended		gains/losses		31March
												2022
	General	unrestricted		funds		1,469,743	1,628,203	(1,545,518)	100,000			1,652,428
						1,469,743	1,628,203	1,545,518	100,000			1,652,428
22	Analysis	of	net assets		between funds
						Unrestricted	Restricted	Total	Unrestricted	Restricted		Total
						2023	2023	2023	2022		2022	2022
						6	6	8	6		6	6
	Fund balances at 31
	March 2023		are
	represented		by:
	Tangible	assets				3,751,168	240,879	3,992,047	3,866,330		246,773	4,113,103
	Current	assets/(liabilities)				224,931		224,931	147,918			147,918
	Long term liabilities					(2,208,900)		(2,208,900)	(2,361,820)			(2,361,820)
						1,767,199	240,879	2,008,078	1,652,428		246,773	1,899,201

non-cancellable operating leases, which fall due as follow	s:
	2023 6	2022f
Within one year	16,594	15,790
Between two and five years	9,636	24,790
	26,230	40,580

25	Cash generated from operations	Cash generated from operations				2023	2022
						8
	Surplus for the year					108,878	76,793
	Adjustments for:
	Investment income recognised	in statement	offinancial	activities		(938)	(395)
	Depreciation and impairment oftangible fixed assets					129,822	125,786
	Movements in working capital:
	(Increase)/decrease in stocks					(596)	209
	(Increase)/decrease in debtors					(94,958)	51,792
	(Decrease)/increase in creditors					(127,612)	60,752
	Increase/(decrease) in deferred	income				31,453	(84,801)
	Cash generated from operations					46,049	230,136
26	Analysis ofchanges in net (debt)/funds
					At 1April 2022	Cash flowsAt St March 202S
					5	8	5
	Cash at bank and in hand				465,059	(113,409)	351,650
	Loans falling due within one year				(21,971)	(1,291)	(23,262)
	Loans falling due aRer more than one year				(152,177)	24,935	(127,242)
	Obligations under finance leases				(2,337,628)	127,985	(2,209,643)
					(2,046,717)	38,220	(2,008,497)