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2022-03-31-accounts

Page
Directors' Report
Independent
Auditor's		 Report 10
Statement
of Financial		 Activities
Balance Sheet 14
Statement ofCash Flows 15
Notes to the Financial Statements

Directors M J Robinson M J Robinson
JT Dunn (resigned 13May 2022)
T McLean
D Naden
N Homan
J Kay
P McKeown
LArkwright
M Bleasdale
T Keely
Chief Executive: S Pemberton
Project director, ISS: P Green
Project director, Corporate A Guthrie
Services and Company
Secretary:
Project director, New Focus: A Watson
Registered Office: 112-116Tulketh Brow
Preston
Lancashire
PR2 2SJ
Charity Number: 1002141
Company Number: 02029641
Constitution: The charity is registered as a company and is limited by guarantee. The
charity
is governed		 by Memorandum and Articles ofAssociation.
Auditors: MHA Moore and Smalley
Richard House
9Winckley Square
Preston
PR1 3HP

Integrate (Preston and Chorley) Limited Indepgndent Audltgr's R•port to th• Members Year ended 31 March 2022 Avdltor's responslbllltl•s for the audit of the financial stattmènts Icontinuedl Ifregularities, indudirvj fraud. 810 inslan¢¢s ol non-compliance wth laws and regulalions. Wa d6sign procedures in line with our r85pon51bilitLes, outlined above. to detect material mi5Statements in respect of iiregularilie8. i￿lUdIng traud. The specific procedures for this ongagement and the extent to which these ara capablè of dètecting irregularib"es. Including fraud is detailed below.. Enquiries wilh management. about any knowTr or suspected instances ol non-compliance wth laws and regulations and fraud., Challenging assumptDn$ and judgements made by managemen( in particular in relatvjn to ftjiure performance". Audits"ng the risk ol management override of controls. indLKling thrO￿h testing journal enth'es and other adjustments for approprialenesg.. Reviewing correspondence with th6 Care Quality Commss$ion and the Charities Commission., and ReviewirvJ board minutes. We identrfiecl the following areas as those most llkely to have a materkgl impact on the finan¢rdl ststtrments.. employmenl18w anc+ cornpliar￿e wth the Charitie5 Ad. Because of the inherent Imitations of an audil, there is a risk that W8 will not dètect all irregularities, including those leadin9 to a material misstatement in the financi81 statements or non-compliance wth regulation. Thls risk increases the more th81 compli8DCP Wlth a law or regulth.on is removed from the eveThts and transactions reflected in the fi'nancial slaternents. as we w511 be ￿$$ likely lo become aw8re of in*ances ol n0￿COMplianCe. The risk is also greater regarding irregularities occurring du8 to fraud rather than error. as fraud Involvès intentional Con￿alMent, forgery. cdlusion. omission or rnisrepresentali￿. A further description OF otjr responsi￿11￿"es Is available on the Financial Reporting Council's website at.. https'.Ilwww.frc.org.uklOur-WorklAudiVAudit-8n4-8ssurancelStanLlards•andrfJuidancelSlandard5-and4Juidancè- for-audilorslAuditDfs-responsibilrties-for-audiUOescription-of-audrtDrs-re5ponsibilities-lor-audit.aspx. This ¢Jescription fom)s part ol ow auditorfs r8PDrL U39 of our rèport Tttis report is made soldy to the charitable company's memb8r5. as a bo¢ty. in acCOrdar￿ with Chapter 3 ol Part 16 01 the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's membersthose matterswe are required to statè to th8m In on auditor's report and for no other purpose. To the fullest extent perrniited by law, we do not accept or assume responsibility to anyone other than the ¢haritable company and the charf(able cornpany's members as a body, our audit work. for this report, or foi e opinions we have formed. Christine Wilson (Senior Statutory A￿￿￿￿) For and on bahalf of MHA Moore and sMal￿Y Chartered A￿tsun￿ntS and Statutory Auditor Preston 0511012022 Pa9e | 12

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
f.
Notes
Income from:
Charitable
activities		 8,540,608 134,600 8,675,208 8,234,179
Investments 424 424 1,034
Total income 8,541,032 134,600 8,675,632 8,235,213
Expenditure
on:
Charitable
activities		 8,536,212 118,216 8,654,428 8,224,599
Total expenditure 8,536,212 118,216 8,654,428 8,224,599
Net income 4,820 16,384 21,204 10,614
Transfers
between		 funds 16,384 {16,384)
Other recognised gains:
Remeasurements to pension liability 16 69,086 69,086 (4,461)
Net movement
in		 funds 90,290 90,290 6,153
Total funds brought forward 636,616 636,616 630,463
Total funds carried forward 726,906 726,906 636,616

Balance Sheet Balance Sheet
As at 31 March 2022
Notes 2022 2021
Fixed Assets
Intangible
assets		 10 45,964 61,496
Tangible assets 11 398,407 421,417
Current Assets
Debtors 12 564,462 750,894
Cash at bank and in hand 1,082,617 864,231
1,647,079 1,615,125
Creditors:
Amounts
falling due within		 one year 13 (1,264, 105) (1,277,907)
Net current assets 382,974 337,218
Total assets less current liabilities 827,345 820,131
Creditors:
Amounts
falling		 due after more than
one year 14 (100,439) (183,515)
Net assets 726,906 636,616
Represented
by:
Restricted funds 15
Unrestricted
funds		 15 726,906 636,616
Total funds 726,906 636,616

2022 2021
Total Total
E E
Cash generated
by operating		 activities (a) 239,471 437,887
Cash flows from investing activities
Investment
income		 424 1,034
Interest paid (2,871) (2,948)
Purchase
oftangible
fixed assets		 (14,495) (4,800)
Cash used in investing
activities		 (16,942) (6,714)
Cash flows from financing activities
Repayment
of borrowings		 (4,143) (4,067)
Cash used in by financing activities (4,143) (4,067)
Increase
in cash and cash		 equivalents in the year 218,386 427,106
Cash and cash equivalents at the beginning ofthe year 864,231 437,125
Cash and cash equivalents at the end ofthe year 1,082,617 864,231
(a}Reconciliation
ofnet movement		 in funds to net cash flow
from operating
activities
Net income for the year 21,204 10,614
Investment
income received		 (424) (1,034)
Interest paid 3,623 6,420
Amortisation 15,532 15,532
Depreciation 37,505 27,450
Decrease
in debtors		 186,432 727,559
(Increase)l decrease
in creditors		 8,606 (316,608)
Employers
pension
deficit contributions		 (note 16) (33,007) (32,046)
Cash generated
by operating		 activities 239,471 437,887

4 Support costs
2022 2021f
Wages, salaries and other staff related costs 333,585 316,260
Premises
related		 costs 51,192 56,870
Communications costs 32,631 26,935
Legal and professional services 105,804 96,975
Sundry expenses 1,152 1,174
Amortisation 15,532 15,532
Depreciation 31,815 22,398
Bank charges and interest 5,831 7,253
577,542 543,397
5 Expenditure
on		 charitable activities
2022 2021
E
Wages, salaries and other staff related costs 6,916,979 6,620,425
Premises
related		 costs 841,816 790,904
Communications costs 95,214 87,241
Legal and professional services 115,643 96,368
Other Social Enterprise costs 28,194 20,828
Sundry expenses 56,714 44,643
Depreciation 5,690 5,052
Bank charges and interest 5,196 5,290
Support costs (see note 4) 577,542 543,397
Governance
costs (see		 note 6) 11,440 10,451
8,654,428 8,224,599

6 Governance costs
These costs are as follows:
2022 2021
f. f
External audit 9,450 8,525
External audit- irrecoverable VAT 1,890 1,705
Trustees' expenses 100 221
11,440 10,451
7 Net income/(expenditure) for the year
This is stated after charging:
2022 2021
f
Amortisation 15,532 15,532
Depreciation 37,505 27,450
Auditors'
remuneration		 9,450 8,525
Rentals under operating leases 645,674 635,977
8 Staff costs
2022f 2021f
Wages and salaries 5,949,601 5,775,390
Social security costs 453,401 421,585
Pension costs (defined contribution) 129,691 125,283
6,532,693 6,322,258
The average monthly number ofsalaried employees during the year was:
2022 2021
Full and part time 298 293
Full time equivalents 252 261

S Pemberton
and
D Naden
are trustees
of C.
seminar fees ofE4,000(2021:E4,000) were paid
Intangible
fixed assets		 L. Initiatives
Limited.
During
the year subsc
to this entity.		 ription
and
Software Total
Cost
At 1 April 2021 90,251 90,251
At 31 March 2022 90,251 90,251
Amortlsation
At 1 April 2021 28,755 28,755
Charge for year 15,532 15,532
At 31 March 2022 44,287 44,287
Net book value
At 31 March 2022 45,964 45,964
At 31 March 2021 61,496 61,496

11 Tangible fixed assets Tangible fixed assets
Freehold Fixtures Social Total
land and and fittings Enterprise
buildings equipment
Cost
At 1 April 2021 528,554 112,479 30,305 671,338
Additions 14,495 14,495
At 31 March 2022 528,554 112,479 44,800 685,833
Depreciation
At 1 April 2021 138,824 84,285 26,812 249,921
Charge for year 16,083 15,732 5,690 37,505
At 31 March 2022 154,907 100,017 32,502 287,426
Net book value
At 31 March 2022 373,647 12,462 12,298 398,407
At 31 March 2021 389,730 28,194 3,493 421,417
12 Debtors
2022f 2021f
Trade debtors 495,692 595,319
Prepayments
and		 accrued income 68,770 155,575
564,462 750,894
13 Creditors: amount falling due within one year
2022 2021
f'.
Bank loans (note 14) 4,014 4,014
Trade creditors 54,460 82,503
Other tax and social security 108,257 102,759
Accruals and deferred income 1,086,775 1,055,624
Pension
deficit payments		 (note 16) 10,599 33,007
1,264,105 1,277,907

2022 2021
Bank loans 81,945 86,088
Pension deficit payments (note 16) 18,494 97,427
100,439 183,515
Bank loans fall due for payment as follows:
Amounts
wholly repayable		 by instalments 2022f 2021
Bank loans
Within one year 4,014 4,014
Between two and five years 81,945 86,088
85,959 90,102

Funds
Other
At gains, At
1 April losses and 31 March
2021 Income Expenditure transfers 2022
F F. F
General 233,616 8,497,211 (8,433,922) 26,501 323,406
Designated
funds
Voids reserve 25,000 43,821 (53,700) 9,879 25,000
Office fund 12,500 (4,677) 4,677 12,500
Housing
provisions		 10,000 (8,101) 8,101 10,000
Development
provision		 25,000 (6,501) 6,501 25,000
Continuity
contingency		 300,000 300,000
Clients' contingency 10,000 (3,001) 3,001 10,000
Training
fund		 5,000 (13,878) 13,878 5,000
Employment
contingency		 12,500 (12,432) 12,932 13,000
Training
equipment		 reserve 3,000 3,000
General and designated 636,616 8,541,032 (8,536,212) 85,470 726,906
Restricted
funds
Covid-19 infection control 54,372 (54,372)
funds
Covid-19 workforce 6,295 (6,295)
capacity
Coronavirus
job retention		 18,759 (18,759)
scheme (CJRS)
Covid-19 rapid testing 36,072 (36,072)
Covid-19 vaccines funding 2,718 (2,718)
Covid-1 9 income support 16,384 (16,384)
grant
134,600 (118,216) (16,384)
Total funds 636,616 8,675,632 (8,654,428) 69,086 726,906

Funds —Previous Year
Other
At gains, At
1 April losses and 31 March
2020 Income Expenditure transfers 2021
E E E E
General 227,463 7,963,562 (7,931,567) (25,842) 233,616
Designated
funds
Voids reserve 25,000 40,459 (40,615) 156 25,000
Office fund 12,500 (4,261) 4,261 12,500
Housing
provisions		 10,000 (2,736) 2,736 10,000
Development
provision		 25,000 (6,216) 6,216 25,000
Continuity
contingency		 300,000 300,000
Clients' contingency 10,000 (1,689) 1,689 10,000
Training
fund		 5,000 (4,104) 4,104 5,000
Employment
contingency		 12,500 (20,334) 20,334 12,500
Training
equipment		 reserve 3,000 3,000
General and designated 630,463 8,004,021 (8,011,522) 13,654 636,616
Restricted funds
Covid-1 9 infection control 99,160 (90,036) (9,124)
funds
Covid-19workforce 30,474 (30,474)
capacity
Coronavirus
job retention		 92,567 (92,567)
scheme (CJRS)
Covid-19 income guarantee 3,530 (3,530)
scheme
Covid-19 income support 5,461 (5,461)
grant
231,192 (213,077) (18,115)
Total funds 630,463 8,235,213 (8,224,599) (4,461) 636,616

2022f 2021
At 1 April (130,434) (154,547)
Unwinding
ofthe		 discount factor (interest expense) (752) (3,472)
Deficit contribution paid 33,007 32,046
Remeasurements - impact of any change in assumptions 69,086 (4,461)
At 31 March (29,093) (130,434)
The charges/(credits) recognised in the statement of financial activities are shown below:
2022 2021
E F
Interest expense 752 3,472
Remeasurements to pension liability (69,086) 4,461
The assumptions used are shown below:
2022 2021
0/
Rate ofdiscount 2.35 0.66

Analysis of net assets betwe en funds
Restricted Unrestricted Total Total
2022 2021
E
Intangible fixed assets 45,964 45,964 61,496
Tangible fixed assets 398,407 398,407 421,417
Net current assets 382,974 382,974 337,218
Creditors due after more than 1 year (100,439) (100,439) (183,515)
726,906 726,906 636,616

Land & Buildings Other
2022 2021 2022 2021
F
Amounts
due within		 one year 389,411 339,866 6,458 7,358
Amounts
due between		 one and five years 100,290 22,610 5,081 3,515
489,701 362,476 11,539 10,873
nalysis ofchanges in net debt
2021
f		 Cash flows 2022
Bank loans due in more than one year (86,088) 4,143 (81,945)
Bank loans due in less than one year (4,014) - (4,014)
Total liabilities (90,102) 4,143 (85,959)
Cash and cash equivalents 864,231 218,386 1,082,617
Total net funds 774,129 222,529 996,658