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|||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|
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|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|
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|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|
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|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|
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|||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|
##
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##
|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|
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|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|
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|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|
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|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|
##
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##
||||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|
##
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|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|
##
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##
|||||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|
##
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||||||||||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|
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|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)|