2022-03-31-accounts - Chinese Wellbeing

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Charity information				1
Trustees' Annual Report				1
Statement ofdirectors'		responsibilities		11
Independent Examiner's		Report		13
Funds Statements:-
Statement of Financial	Activities			15
Statement of Financial	Actitnties		- Prior Year statement	16
Movements in funds				17
Income and Expenditure		account		18
Balance sheet				19
Notes to the accounts				20

The financial	31 March 2022 and	31 March 2022 and	comparatives for the prior period, as more fully	comparatives for the prior period, as more fully
detailed in the accounts, can be summarised		as follows—
			2022	2021
				6
Net income			19,205	26,813
Unrestricted Revenue Funds available general purposes ofthe charity	for the		281,639	262,434
Total Funds			281,639	262,434

		Spnp R f e	Current year Unrestricted	Current year Restricted	Current year Total Funds	Prior Year Total Funds
			Funds	Funds
			2022	2022	2022	2021
			2	2	2	2
Income & Endowments	from:
Donations & Legacies		Al	62,117	86,446	148,563	115,599
Chantable activities		A2	356,107		356,107	400,446
Investments		A4	126		126	469
Other		A5				11,210
Total income		A	418,350	86,446	504,796	527,724
Expenditure on:
Charitable activities		B2	399,145	86,446	485,591	500,911
Total expenditure		B	399,145	86,446	485,591	500,911
Net Income for the year			19,205		19,205	26,813
Net Income after transfers		A-B-C	19,205		19,205	26,813
Net movement In funds			19,205		19,205	26,813
Reconciliation offunds:-		E
Total funds brought forward			262,434		262,434	235,621
Total funds carried forward			281,639		281,639	262,434

Chinese Wellbein SORP	g	-Anal	ysis o	f prior year tota	l funds, as requir	ed by paragrap
				Prior Year	Prior Year	Prior Year
			SORP Raf	Unrestricted	Restricted	TotalFunds
				Funds	Fuiicls
				2021	2021	2021
				t	6	t
Income & Endowments		from:
Donations & Legacies			A1	1,549	114,050	115,599
Chantable activities			A2	400,446		400,446
Other trading activities			A3
Investments			A4	469		469
Other			A5	11,210		11,210
Total income				413,674	114,050	527,724
Expenditure on:
Chantable activities			82	386,861	114,050	500,911
Total expenditure				386,861	114,050	500,911
Net gains on investments
Net Income for the year				26,813		26,813
Transfers between funds
Net Income after transfers				26,813		26,813
Net movement In funds				26,813		26,813
Reconcglatlon offunds:-			E
Total funds brought	forward			235,621		235,621
Total funds carried forward				262,434		262,434

						2022	2021
						E.	E
Funds generated		in the year as	detailed	in the SOFA		19,205	26,813
Resources apphed		on functional	fixed assets			(96)
Other apphcations		of funds
Net resources	available to		fund charitable		activities	19,109	26,813

					Unrestricted	Restricted	Tots I	Lsstyear
					Funds	Funds	Fuiirts	TotslFunds
					2022	2022	2022	2021
					E	E	E	E
Accumulated	funds	brought		forward	262,434		262,434	235,621
Recognised	gains	and	losses before		19,205		19,205	26,813
transfers
					281,639		281,639	262,434
Closing revenue funds					281,639		281,639	262,434
Summary	of funds				Unrestricted	Restricted	Total	Lest Year
					and	Funds	Funds	Total Funds
					Deslsnated funds
					2022	2022	2022	2021
					E	E	E	E
Revenue accumulated			funds		281,639		281,639	262,434

Companies Act 2006
								2022	2021
								f	E
Income
Income from operations								504,670	516,045
Interest receivable								126	469
Other operating income									11,210
Gross income in the year	before	exceptional			items			504,796	527,724
Gross income in the year	including		exceptional			items		504,796	527,724
Expenditure
Charitable expenditure, exduding		depreciation			and	amorlisation		483,205	498,325
Depreciation and amortisaton								766	966
Governance costs								1,620	1,620
Realised losses on disposals of sooal investments						which are programme	related
Total expenditure in the year								485,591	500,911
Net income before tax In	the financial			year				19,205	26,813
Tax on surplus on ordinary	actwities
Net income after tax In the financial				year				19,205	26,813
Retained surplus for the financial				year				19,205	26,813
All activities derive from	continuing			operations

5	Net surplus	before tax in the	financ	ial year
							2022	2021
							f		6
	The net surplus	before tax in the finanmal		year is stated after	charging
	Depreciation of	owned fixed assets					766		966
	Pension costs						9,309	9,477
6	Staff costs and emoluments
	Salary costs						2022	2021
							f	6
	Gross Salaries						422,499	424,486
	Employer's operating costs ofdefined
	contnbution pension schemes						9,309	9,477
	Total salaries,	wages and related	costs				431,808	433,963
	The average number of full time and part			time staff employed	in the year was		33	33
7	Remuneration	and payments	to Trustees and persons connected			with them

Cunent Year				Opening	Released	Received	Deferred	Deferred
				Dafarrals		less released	at year	and
					year	in year
				8
TNL Power to Change				234	(234)
Innovations in Dementia		- DEEP		3,987			3,987
LCC Dementia	Support			3,250	(3,250)
TNL Coronavirus Community			Recovery Fund	840	(840)
LCD G(SM I project)				15,333	(15,333)
LCC Comm Champion					(18,750)	25,000	6,250
Total
						2022		2021
						8
These deferrals	are Included		In creditors			10,237	23,644
Prior Year				Opening	Released	Received	Deferred
				Defarrals		less released	at year	end
					years	in year
					f	f	f
TNL Power to Change					(7,166)	7,400		234
Innovations m Dementia		- DEEP		3,987			3,987
LCC Dementia	Support			3,250			3,250
TNL Coronavirus	Community		Recovery Fund		(47,898)	48,738		840
Personal Wellheing				5,000	(5,000)
LCCG(SMI project)						15,333	15,333
Total
						2021		2020
						8		E
These deferrals	are Included		in creditors			23,644	12,237

Cunent Year	Land and Buildings	Plant & Machinery	Motor Vehicles	Total
Cost
At 1 April 2021		76,671		76,671
Additions		96		96
At 31 March 2022		76,767		76,767
Depreciation
At 1 Apnl 2021		73,600		73,600
Charge for the year		766		766
At 31 March 2022		74,366		74,366
Net book value
At 31 March 2022		2,401		2,401
At 31 March 2021		3,071		3,071
Prior Year	Land and Buildings	Plant & Machinery	Motor Vehicles	Total
	2	6
Cost
01 Apnl2020		76,671		76,671
Additions
31 March 2021		76,671		76,671
Depreciation
01 Apnl 2020		72,634		72,634
Charge for the year		966		966
31 March 2021		73,600		73,600
Net book value
31 March 2021		3,071		3,071
31 March 2020		4,037		4,037

No 10	tes to the Accounts Debtors	for	the year en	ded 31 March 2022
					2022	2021
	Trade debtors				13,491	22,462
	Other debtors				6,820	2,873
					20,311	25,335
11	Creditors: amounts	falling due within		one year	2022	2021
					E	F
	Accruals				3,787	1,620
	Deferred Income - Unrestncted		&designated	funds		35,COO
	Deferred Income - Restricted		funds		10,237	23,644
	PAVE, NIC VAT and other taxes				7,062	8,591
					21,086	68,855
12	Income and Expenditure		account summary		2022	2021
					E	E
	At 1 April 2021				262,434	235,621
	Surplus after tax for the	year			19,205	26,813
	At 31 March 2022				281,639	262,434

At 31 March 2022	At 31 March 2022	Unrestricted	Designated	Restricted	Tots I
		funds	funds	funds	Funds
		E		E
Tangible	Fixed Assets	2,401			2,401
Current	Assets	300,324			300,324
Current	Liabilities	(21,086)			(21,086)
		281,639			281,639
At 1 April 2021		Unrestricted	Designated	Restricted	Total
		funds	funds	funda	Funds
		E		E	E
Tangible	Fixed Assets	3,071			3,071
Current	Assets	328,217			328,217
Current	Liabilities	(68,855)			(68,855)
		262,433			262,433

14	Change in total fun	ds o	ve	r the	y	ear	as shown in Note 13,analyse	as shown in Note 13,analyse	d by individua	d by individua	d by individua	l funds	l funds
							Funds brought		Movement ln			Transfers		Funds carried
							forward from		funds		in 2022	between		forward tc
								2021				funds	in 2022	2023
									see	Note 15
	Unrestricted and designated			funds:-
	Unrestncted Revenue	Funds						262,434			19,205			281,639
	Total unrestricted and designated				funds			262,434			19,205			281,639
	Total charity funds							262,434			19,205			281,639
15	Analysis ofmovements		in funds			over the year as shown		in Note	14
												Other
								Income	Expenditure			Gains &		Movement
												Losses		in funds
								2022		2022		2022		2022
								8			8
	Unrestricted and designated			funds:-
	Unrestricted Revenue	Funds						418,350		(399,145)				19,205
	Restricted funds:-
	LCC Community Resource Grant							14,000			(14,000)
	LCCG (SMI Pro)act)							15,333			(15,333)
	LCC Comm Champion							18,750			(18,750)
	TNL Coronavirus Community			Recovery		Fund		840			(840)
	NHS Liverpool CCG (Diabetes			Inequalities			Fund)	10,998			(10,998)
	TNL Power to Change							234			(234)
	LCC Demetia Support							3,250			(3,250)
	DHSC LCC ICF							9,052			(9,052)
	DHSC LCC WRRF							13,482			(13,482)
	DHSC WBC ICF							507			(507)
														19,205

The purposes for which th	The purposes for which th	The purposes for which th	The purposes for which th	e funds	as detailed in note 14are held by the charity ar	e	:-
Unrestricted and designated				funds:-
					These funds are held for the meehng the obiectives		of	the charity,	and to
Unrestricted	Revenue	Funds			provide reserves for future activities, and, subject	to chanty legislation, are
					free from all restnctions on their use.
Unrestricted	Revaluation		Reserve		This fund represents the unrestncted surplus ansing the charity's assets.		on the revaluation		of
Restricted	funds:-
Restncted	Fixed Asset		Funds		The purpose of these funds is described under 'Accounbng for capital grants and fixed asset funds'		the	accounting	policy
Restncted	Revaluation		Reserve		This fund represents the restncted surplus ansmg chanty's assets	on the		revaluation	of the

				Current year	Current year	Current year	Phor Year
				Unresthcted	Restricted	Total Funds	Total Funds
				Fullds	Full de
				2022	2022	2022	2021
						2
Donations	and	gifts from	individuals
Small donations		individually	less than F1000	1,457		1,467	1,549
Total donations Individuals		and gifts	from	1,457		1,467	1,649

Prior Year	Prior Year	Prior Year
Unrestricted	Restricted	Total Funds
Funds	Funds
2021	2021	2021
1,649		1,649

				Current year	Current year	Current year	Pdorvear
				Unrestricted	Restricted	Total Funds	TotalFunds
				Funds	Funds
				2022	2022	2022	2021
				K	2	f	E
Revenue grants	from	government	and
public bodies
Small grants indiwdually		less than f1000					1,107
LCC Community	Recource Grant				14,000	14,000	14,000
NHS Liverpool CCG —Diabetes Inequalities					10,998	10,998
LCCG (SMI)					15,333	16,333
LCC Dementia Support					3,250	3,260
DHSC Workforce	Grant						2,569
LCC Comm Champion					18,750	18,760
Community Foundation (LCR Cares)		for Merseyside					2,156
TNL Power to Change							7,166
TNL Coronavirus Fund	Community Recovery					840	47,896
DHSC LCC ICF					9,052	9,052	12,653
DHSC LCC WRRF					13,482	13,482
DHSC WBC ICF					507	607
Total public sector revenue grants					86,446	86,446	87,650
Revenue grants	from	government	and public bodies	- Prior Year analysis
				Prior Year	Prior Year	Prior Year
				Unrestricted Funds	Restricted Funds	Total Funds
				2021	2021	2021
Prior Year					87,550	87,660

						Current year	Current year	Current year		Prior Year
						Unrestricted	Restricted	Total Funds	Total Funds
						Funds	Funds
						2022	2022	2022		2021
						6				6
Revenue grants	and donations				from
non public bodies
LCVS						10,000		10,000
Lloyds Bank Foundation			England		&Wales	50,000		60,000
Dementia network						660		660
Independent Age										13,500
Personal Wellbeing										5,000
PH Holt Grant										8,000
Total private sector revenue				grants		60,660		60,660		26,600
Revenue grants	and donations				from non public bodies	iinclude Gift	Aid donations	from subsidiaries)		- Prior
Year analysis
						Prior Year	Prior Year	Prior Year
						Unrestricted Funds	Restricted Funds	Total Funds
						2021	2021	2021
Prior Year							26,500	26,500
Total Donations,		Grants		and Legacies
Total Donations, Legacies		Grants and				62,117	86,446	148,663		116,699
All the donations	and gifts in the				pnor year were unrestricted.
						Unrestricted	Restricted	Prior Year
						Funds	Funds	Total Funds
						2021	2021	2021
						F.	6	6
Total Donations, Legacies		Grants and				1,649	114,060	116,699

	Current year	Current year	Current year						Current year	Current year	Current year	Prior Year
									Unrestricted	Restricted	Total Funds	Total funds
									Funds	Funds
									2022	2022	2022	2021
									2	f	2	2
	Primary purpose			and	ancillary			trading
	Domialliary	and other services							356,107		366,107	400,446
	Total Primary		purpose		and	ancillary			366,107		366,107	400,446
	trad ill g
20	Total Income		from charitable				activities
									Current year	Current year	Current year	Prior Year
	Current year								Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
									2022	2022	2022	2021
									2	2	2	6
	Total income	from		charitable		trading			356,107		366,107	400,446
	Total from	charitable			activities			A2	366,107		356,107	400,446
21	Investment		income
									Current year	Current year	Current year	Prior Year
									Unrestricted	Restnctsd	Total Funds	Total Funds
									Funds	Funds
									2022	2022	2022	2021
									2	2	2
	Bank Interest		Receivable						126		126	469
	Total investment			income				A4	126		126	469
	Investment	income -			Prior	Year analysis
									Unrestricted Funds	Restricted Funds	Total Funds
	Prior Year								469		469

22	Other income and	Other income and	gains	gains
							Current year unresrncrsu	Current year nsslnctsu	Current year Total Funds	Prior Year TolslFunds
	Current year						Funds	Funds
							2022	2022	2022	2021
	HMRC JRSgrants									11,210
	Total other income					A5				11,210
23	Expenditure on charitable					activities	- Direct spending
							Current year	Current year	Current year	Prior Year
							unrsstrlctsd	Restricted	Total Funds	TclslFunds
	Current Year						Funds	Funds
							2022	2022	2022	2021
							6	2		2
	Gross wages and activities	salaries			- charitable		338,268	84,230	422,499	424,486
	Defined contribution charitable activities		pension			costs-	9,309		9,309	9,477
	Travel and Subsistence Actwities			—Charitable			17,280		17,280	17,935
	Training costs						1,090		1,090	1,879
	Costs ofactivities	and events					1,551	1,200	2,760	8,006
	Total direct spending					82a	367,498	85,430	452,928	461,783
	See below for split of		prior	year		expenditure
							Prior Year	Prior Year	Prior Yssr
							unrsslrlctsd	Restricted	Total Funds
	Prior Year						Funds	Funds
							2021	2021	2021
							F.	2
	Gross wages and activities	salaries			—charitable		343,165	81,320	424,486
	Defined contribution charitable activities		pension			costs-	9,477		9,477
	Travel and Subsistence Activities			—Charitable			15,941		17,936
	Training costs						714	1,165	1,879
	Costs of activities	and events					3,990	4,016	8,006
	Total direct spending					82a	374,288	87,495	461,783

24	Expenditure on charitable	activities	activities	activities	-Charitable	-Charitable	-Charitable	trading	trading
								Current year		Current		year	Current	year	Prior Year
								Unrestricted		Restdcted			Torsi Funds		Total Funds
	Current Year								FU Ild8		Funds
									2022		2022		2022		2021
									2		2		2		K
	Cost of goods for primary purpose
	trading - Including movement	in stock
	Total charitable trading costs			B2b
25	Support costs for charitable		activities
								Current year		Current		year	Current	year	Prior Year
								Unrestricted		Restricted			Total Funds		Total Funds
	Current Year								Fullds		Funds
									2022		2022		2022		2021
									2		2		2		6
	Premises Expenses
	Rent payable under operating		leases						9,517			1,000	10,617		8,000
	Administrative overheads
	Telephone, fax and internet								3,640				3,840		2,766
	Stationery and pnnting								1,668				1,668		2,156
	Membership subscriptions								738					738	449
	Software licences and computer								5,637				6,637		11,846
	Health and safety costs								748					748	3,345
	Liabilty and contents insurance								3,557				3,667		4,392
	Professional fees paid to advisors				other than		the auditor or examiner
	Other legal and professional								3,451				3,451		3,690
	Financial costs
	Bank charges													121
	Depreciation 8 Amortisation	in	total	for					750			16		766	966
	the period
	Support costs before reallocation								30,027			1,016	31,043		37,508
	Total support costs - Current		Year						30,027			1,016	31,043		37,508
	The basis ofallocation ofcosts	between			activities	is	descnbed		under accounting		poliaes

						Unrestricted	Unrestricted	Restricted	Restricted
	Prior Year						Funds		Fuiids	Total Funds
							2021		2021	2021
							6		6	6
	Premises Expenses
	Rent payable under operating		leases				3,000		5,000	8,000
	Administrative overheads
	Telephone, fax and internet						41		2,724	2,765
	Stationery and printing						513		1,642	2,165
	Membership subscriptions						204		245	449
	Software licences and computer expenses						1,458		10,386	11,846
	Health and safety costs						3,345			3,345
	Liabilty and contents insurance						858		3,534	4,392
	Professional fees paid to advisors
	Other legal and professional						600		2,990	3,590
	Financial costs
	Depreciation & Amortisation	in	total	for			934		32	966
	Support costs before reallocation						10,963		26,666	37,508
	Total support costs - Prior	Year					10,953		26,666	37,608
	The basis of allocation ofcosts	between		activities	is	descnbed	under accounting		polioes
26	Other Expenditure - Governance			costs
						Current yssr		Current year		Current year	Prior Year
						Unrestricted		Restricted		Total Funds	TclslFuuds
	Current Year						Funds		Funds
							2022		2022	2022	2021
							r.		6	K	6
	Independent Examiner's fees						1,620			1,620	1,620
	Total Governance costs						1,620			1,620	1,620

Total Charitable	expenditure	expenditure
				Current year	Current year	Current year	Prior Year
				Unrestricted	Restricted	Total Funds	TotalFunds
Current Year				Funds	Funds
				2022	2022	2022	2021
				E	E	E	E
Total direct spending			82a	367,498	85,430	452,928	461,783
Total charitable	trading	costs	82b
Total support costs			62&I	30,027	1,015	31,043	37,608
Total Governance costs			82e	1,620		1,620	1,620
Total charitable	expenditure		82	399,146	86,446	485,591	600,911
				Prior Year	Prior Year	Prior Year
				unrestricted	Restricted	Total Funds
Prior Year				Funds	Funds
				2021	2021	2021
				E	E	E
Total direct spending			62a	374,288	87,495	461,783
Total charitable	trading	costs	82b
Total support costs			82&I	10,953	26,555	37,508
Total Governance costs			62e	1,620		1,620
Total charitable	expenditure		82	386,861	114,060	500,911

				SOFA ref	2022	2021
					6
Activity
Income from charitable		activities
Luncheon Club
Chinese Wellbeing					4,115	13,920
Domiciliary Service					315,404	354,453
Personal Wellbeing					36,588	43,283
Total Income from charitable			activities	A2	356,107	400,446
Summary ofTotal	Income,		including	the items above
Charitable activities				A2	356,107	400,446
Donabons &Legames				A1	148,563	115,599
Investment income				A4	126	469
Other income				A5		11,210
Total income as shown		in the	SOFA	A	504,796	527,724
Categories ofincome
Income from exchange	transacbons				504,796	527,724

Activity
				Direct	Support	Grant
				costs	costs	funding	of	Total		Total
						activities
				2022	2022	2022		2022		2021
						f		f		f
Luncheon	Club
Direct costs				23,509				23,509		22,007
Administrative		overheads			250				250
Professional	fees										107
Finanaal costs					16				16		17
Total Luncheon			Club	23,509	266			23,775		22,131
				Direct	Support	Grant
				costs	costs	funding	of	Total		Total
						activities
				2022	2022	2022		2022		2021
				f	f	f		f
Chinese Wellbelng
Dii'ect costs				45,343				45,343		53,385
Chantable trading			costs
Premises expenses					10,517			10,517		8,000
Administrative		overheads			11,647			11,647		18,836
Professional	fees				1,800			1,800		1,270
Financial costs					745				745		800
Overheads	recharged
Total Chinese		Wellbelng		43,952	745			44,697		61,659
				Direct	Support	Grant
				costs	costs	funding	of	Total		Total
						activities
				2022	2022	2022		2022		2021
				f	f	f		f		f
Domiciliary	Service
Direct costs								363,696		358,999
Premises expenses
Admimstrative		overheads			4,287			4,287		5,993
Professional	fees				1,651			1,651		2,320
Overheadsrecharged				1,391	18,893			20,284		18,053
Total Domfcglary			Service	365,087	24,831			389,918		385,365

Activity analysis		of Income and expenditure	of Income and expenditure	for the for	the year ended	31 March 2022	31 March 2022
				Direct	Support	Grant
				costs	costs	funding	of	Total	Total
						activities
				2022		2022		2022	2021
						8		6	8
Personal Welfbeing
Direct costs				20,380				20,380	27,392
Admimstratrve	overheads				4			4		16
Financial costs					126			126		149
Overheads recharged					5,071			5,071	2,579
Total Personal		Wellbeing		20,380	5,201			25,581	30,136
Summary of charitable costs by			activity
				Direct	Support	Grant
				costs	costs	funding	of	Total	Total
						activities
				2022	2022	2022		2022	2021
				6		8
Total Luncheon		Club		23,509	266			23,775	22,	131
Total Chinese Wellbeing				43,952	745			44,697	61,659
Total Domiciliary		Service		365,087	24,831			389,918	385,365
Total Personal	Wellbeing			20,380	5,201			25,581	30,136
Total Overheads		recharged
Total Governance 26		casts as detailed	in Note		1,620			1,620	1,620
Total charitable		expenditure		452,928	32,663			485,591	500,911

		Governance	Finance	Human	Other	Total
Activity				Resources	Overheads
Luncheon	Club		16		250	266
Chinese	Wellbeing	1,620	745			2,365
Domikakary Service					24,831	24,831
Personal	Wellbeing		126		5,075	5,201
Grand Total		1,620	887		30,156	32,663

Governance	Governance
costs	costs
2022	2021
	6
1,620	1,620