## ## |||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| ##