Company Numbor 02029641
Regi$tared Charity 1002141
Integrate (Preston and Chorley) Limited
Report and Financial Statements
For The Year Ended
31 March 2023

Integrate (Preston and Chorleyl Limited
Contents
Page
Dire¢tors' Report
Independent Auditor's Report
10
Statement of Financial Activities
13
Balan¢e Sheet
14
Slalemenl of Cash Flows
15
Notes lo the Financial Slalemgnls
16

Integrate (Preston and Chorley) Limited
Legal and Admlnlstrative Information
Directors
M J Robinson (resigned 28 February 20231
J T Dunn (resigned 13 May 20221
T McLean (resigned 6 May 20231
D Naden Iresigned S September 2022}
L Arkwright
M Bleasdale
N Homan
JKay
T Keely
P McKeown
Chief Executive:
S Pemberton
Prolect dirgctor, ISS:
P Green
Project director, Corporate
Services and Company
Secr&tary'.
A Guthrie
Project director, New Focus:
A Watson
Registered Officg:
112-116 Tulkelh Brow
Preston
Lancashire
PR2 2SJ
Charity Number:
1002141
Company Number:
02029641
Constitution:
The Charity is rogistered as a company and is limited by guarantee. The
charity is govemed by Memorandum and Articles of Association.
Auditors:
MHA Moore and Smalley
Richard House
9 Winckley Square
Preston
PR1 3HP

Integrate (Preston and Chorley) Limited
Directors. Report
Yèar ended 31 March 2023
The Tru51ees. who are also Dire¢tor5 of the charity for the purposes ol the Companies Act, present their annual
report and financial slalemenls of the charity for the year ended 31 March 2023 which are a150 prepared lo meet
the requirements for a directors. report and accounts for Companies Act purposes. The financial slalemenls
comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and Articles ol Association, and
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing
their accounts in accordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland
published in October 2019.
StnJ¢ture, Governance and Management of the Oryanlsation-
Constitution and Governing document..
Integrate is a chariiable Company whose Board of Directors are also charitable Trustees and are appointed to
reflect the range of skills, interests and experience needed for effective governance. given the nature of the
charitable a¢livilie5. Trustees are appointed by the Board. The memorandum of association governs the activities
of the ¢harily and there are regular Board meetings lo govern the business of the charity and monitor ils
operations, with operational senior managers reporting lo project Sub Boards lo the agreed organisalional plan.
This year has seen the reliremenl and resignation of the Chair of Trustees David Naden and the appointment of
John Kay. as the new Chair. We have also seen the sad passing of John Dunn the Vi¢e-Chair. and Tom M¢Lean,
our president who has been a Trustee since our inception. The Vice Chair position has been taken up by Lynda
Arkwright and we have seen the retirement of Maureen Robinson a long-lerm Trustee. We Currently have a
number of potential Trustees meeting with us with a view lo joining the Trustee Board.
RecruitmenUS&lection of Trustee Dlre¢tors:
Directors (Trusteesl are sought whose skills build on the skills base of the current Board which includes sector
specific skills. expertise and experience, as well as in finance, law, business. marketing, human resources, and
management, and includes some stake-holder representation from a parent carer and an expert by experien¢e.
Va¢an¢ies in the Board are advertised and recruited using lo¢al networks and the National Pre55. The current
makeup of the Board was reviewed in March 2020. and it was agreed that there is a need 10 seek new members
lo allow for succession planning, this was put on hold due lo the pandemic bul is al the forefront of the strategic
plan for the coming year, with new Trustees in Ihe process of joining.
The pro¢ess of application for new members includes seeking references and allendan¢e 81 an agreed number
of Board Meetings, firstly as an observer, to ensure both the present Board of Trustees and the applicant feel the
appointment would be beneficial and appropriate. The applicant receives all relevant information regarding the
organisalion slruclure, Board stru¢lure, expectations of both the Sub Boards and the Board Committees. This is
further supported with verbal information from either the Chief Executive or the Company Secretary. Once the
suitability of the prospective Candidate has been agreed by the current Board Members the new Trustee will then
be confirmed formally in their role al the next AGM.
Induction and training:
The training of new Board Directors would include the provision of an initial induction pack containing key
informa110n about the organisation including the Plan, organisational slruclure5, the last AGM report and
Accounts. any other recent proje¢t reports which may be of assistance, material on the organisalion's con51ilulion
and memorandum of association, the rolè of the Board, and the up-lo-dale national guidance on Trustee standards
and governance requirements. The Trustee job description is included in the pack and in any information lo
potential Trustees.
There would also be a 1..1 introductory session with the Chief Executive on the organisalion including meeting
key people and a similar 1..1 session with the Chair. Any new Chair has a period of induction which includes some
induction from the retiring Chair or a designated experienced Board Director and on-going supportladvice from
them as required.
Pagel 1

Integrate (Preston and Chorleyl Limited
Directors, Report
Year ended 31 March 2023
Induction and training Icontinuedl:
We ¢ontinue lo offer of ad-hoc training session5 to Trustees which previously included invites and allendance lo
conferences on the Care Act 2015, Deprivation of Liberty, Safeguards, Safeguarding, training in financial areas
and other events ielevant lo the sector. this has been reduced in this year. but as we see an emergenGe from the
pandemic and a return lo face to face meetings these opportunities will increase. Operational Managers continue
lo offer regular briefings regarding current employment changes, Charrty Commission information and other
updates relevant lo each project area. Training continues lo be done jointly with senioT operational management
as appropiiale.
Key management personnel remuneration
The remuneration oflhe Chief Executive and Project Directors is set and reviewed by the remuneration committee
with approval from the full Board of Trustees. Benchmarking of local similar charities lakes place to ensure parity
with other local Social Care and Charity Sector key personnel ￿muneration.
Structure and wlder nfytwork:
Trustees are responsible for the long-term strategic direction of the charity, selling the aims and monitoring
progress towards these, agreeing the annual plans and budgots within the overall strategy and key policies. The
day-lo-day management of the charity is delegated lo the Chief Executive and the Project Directors, who are
professional managers with experience and expertise in areas relevant lo the projects. The Board continues lo
set financial parameters on level of spend aulhorised.
The Board meets regularly wi(h the Chief Executive and Company Secretary as well as Project Directors who all
allend quarterly Board meetings which have again been mainly held remotely with a move to face lo face In the
latter months of the year.
The work of the Board continues lo be supported by 3 Sub Boards who look at the detail of the 3 majoi project
areas. The Sub Boards are supported by the 3 operational Project Directors. The Board concenlrales on the
organisation's governance responsibilities and safeguarding the eharily, looking towards ils longer-lerm
development, its strategic plan and overall financial stability. There may a150 be occasions where il is benefi¢ial
to run short-term 'task and finish. groups with re5evanl operational management in relation lo development and
review issues across the whole organisation. One such group was formed last year to look al the possibility of
new offices and lo review the organisation's building assets.
Sub Boards work lo the Project operational plans and report to the Board on progress and exceplionslmatter5
which might affect the overall charity's risk or viability. The Project Directors manage the overall project activity to
their agreed annual plans and ensure effective management of the activities lo agreed standards, providing the
specialist professional management and expertise. There may also be times when the Sub Boards ¢o-OPt
members lo follow up or advise on specific proje¢ls, for example Psychology or Housing Leads when applicable.
Rglationship with any related parties..
Integrate has continued with ils membership of the Lancashire Learning Disabilities Consortium ILLDCI. which is
an Industrial and Provident Society with charitable exemption and has a membership of Learning Disability
Charities and As50ciale Members from Lan¢ashire who share a commitment lo promoting the wetrare of adults
with Learning Disabilities. InlegTale, along with the LLDC, continue to represent issues for the Learning Disability
sector across the county. Inlegrale's C.E.O. currently holds the position of Chair for the LLDC. Integrate also
hosts the employment of the LLDC Business Manager post, the cost of which is fully covered by the Consortium.
The relationship between Integrate and Linkability, a charity based in Chorley which works with adults and children
with severe Learning Disabilities, continues lo be positive and is used as an opportunity lo share knowledge and
support in sector related issues.
Page12

Integrate {Preston and Chorley) Limited
Director5, Report
Year ended 31 March 2023
Relationship with any related parties Icontinuedl..
Integrate'5 Social Enterprise Projects continue their association5 with The Social Enterprise LancashiTe Network,
an organisalion created lo support social business across Lancashire,. The Woodhouse is a member of the
National Comrnunily Wood Re¢ycling Proje¢l. The Charity Shops promote their links with the sector through their
Membership of the Chamber of Commerce. Opportunities lor meetings have increased over this year, bul are
much reduced from before Covid, mainly due to the sector being less financially vibrant.
The sponsorship of Community Living, a magazine about Learning Disabilities has continued in this fi'nancial year.
The CEO is a member of the Editorial Board and a trustee on the Board of C.L. IniliatNies Limited, the charitable
enlily which govern the produ¢tion and financial administration of Ihe magazine.
Integrate continues lo work in partnership with several Housing Associations. such as Places for People,
Manchester Housing, Care Housing Association and Preston Community Gateway who all support the work of
the Charity. Integrate acts as Managing Agents for some of these Housing Associations forwhich a lee is received.
We continue lo work with an increased number of private landlords due lo the Current social housing market.
Links with the local universities and colleges have increased over this year and once again we have had students
on placement in our services.
This year Integrate have bocome members of the National Care Forum, which is membership organisalion for
nol-for-profil organisalions in the ¢are and support se¢lor.
Reviewing major risk5'.
Integrate review any major risks annually, this is carried out by the Directors and Trustees and is managed by a
combination of employing suitably qualified and experienced staff al each level and by providing regular and
relevant training alongside the development and implementation of policies and procedures.
Risk assessments and slTalegies are in place and reviewed regularly lo manage risks. Key areas are monitored
which include financial planning and management of the main organisalional risks. Theie are Safeguarding and
hislleblowing policies in place and these help lo identify risk al an early stage lo allow appropriate interventions
lo take place. One of the Trustees has designated responsibility for Vvhislleblowing.
The continued engagement of a Health and Safety ¢onsullanl has helped the organisalion lo assess ils Health
and Safety risks by acting as our Competent Advisor. The ongoing monrtoring of Health and Safety is reviewed
monthly by the Staff He811h and Safety and Staff Reps groups.
The majority ol Inlegrale'5 business continues to be with Lancashire County Council and is funded al the
benchmark rate. Having a major part of the business funded by one authority doe5 place a certain amount of risk
to the organisation. Moving onlo the APL Framework may cause concerns around the fee rate for some people
¢lassed as '¢ommissioned off framework, whi¢h would be al a lower rale than the benchmark rate. these are not
high ntjmbers of people. This year has seen an increased number of people with support being funcled by the
NHS through Clinical Commissioning Groups and via the Transforming Care Agenda al our Service development
rate.
The organisalion also takes out ¢omprehensive insurance to cover property and on-going operational risks and
lo indemnify the organi5alion's professional managers and Directors. This would also provide for the costs of
defending any action related to HR issues which might be taken against them al any lime and any potential
conceins are Tnanaged in full consullalion and supported by Peninsula, together with an HR professional manager
who offers training and guidance.
Page13

Integrate (Preston and Chorley) Limited
Directors, Report
Year ended 31 March 2023
Reviewlng major risks Icontinuedl:
Inlegrale's business ¢onlinuily plan also covers areas such as the Covid pandemic, swine flu, winter flu, adverse
weather conditions and other situations which may prevent staff from attending work including cyber risks. As
staffing the service is the key risk in deliveTing support lo vulnerable people. the plans allow for cover in Gase of
untoward contingencies. Inlegrale's Internal Agency continue5 to be steady and provides the organisalion with
members of agency workers lo cover for holidays, sickness and training of permanent staff. However due lo the
lack of ¢apa¢ity in the Social Care Sector, we have seen a rise in the use of external agency usage and therefore
associated costs. Where il is necessary lo use external a9encies both parties would work together lo ensure staff
used are regulars and known to the individuals they support.
One major risk is the Tulketh Brow office which suffered from a flood and severe water ingress. which has meant
some rooms are unable to be used. New office premises are being sought, bul there is a lack of suitable premises
available on the Tnarkel. The reduction in facilities is being managed by hybrid working and some members of
office staff working out of other offices until a suitable replacement is secured.
Objectives and Activities
The Charity's key objectives and activities are..
To develop, maintain and deliver local service5 in Preston and the surrounding area for adults and young people
of 14 years and over with Learning Disabilities. and other adults in need whose disabilities benefit from more
intensive support.
This includes providing Supported Housing and Domiciliary Support to various indThiiduals in their home, to
individuals in the family home. support towards ernploymenl and trainin9 a¢tivilies, volunteering. and support to
allend local Colleges or other vocational aclivilies.
Achievements and Performance
There has been little change in the numbers of individuals receDiing support from Integrate over the
current year and the organisation has continued to provide support service5 in the local community
lo around 180 adults with learning disabilities, poor mental health, physical disabilitie5 or hearing loss
through continued contracts mainly with Lan¢ashire County Council, bul with around 35 individuals
funded by Manchester City Council, other local authorities and Clinical Commissioning Groups. These
seivices are responsible for the generation of the majority of Inlegrale's income. Whilst the numbers
of individuals who receive support has remained slalic, sadly we have seen a few people who we
suppo7rted who passed away over this period. The specialist service still has referrals in the pipeline
but moving forwarcs with them has been hampered following the pandemi¢, which means numbers
are slightly lower than predicted. Integrate's original services continued to consolidate bul have taken
on a number of small&r services this year.
The application forthe organisalion to be on the Approved Provider List for Lancashire County Council
was approved last year, which means we can access services from Lancashire's new framework,
and we are moving fon￿ard wrth this.
Following the reslriclions progress wtih Face-to Face meetings with the People we Support has been
slow and we are only just reluming lo regular meetings with tho Ordinary Lives group and Quality
Checkers.
We held a very successful Garden Party in the summer and a Christmas Fair, both very well allended
by the People we Support. staff. volunteers and members of the general public. These functions are
a positive way to be involved in the local community.
Page14

Integrate (Preston and Chorley) Limited
Directors. Report
Year endèd 31 March 2023
Achievements and Performance Icontlnuedl:
In November we held a 'gel together after covid, event which was very well allended and the people
who attend our Social Enterprise Projects and volunteers were presented with Certificates and a small
token of thanks for their input lo the organisalion over the year. This was an opportLJnily lo celebrate
achievements for the organisalion after Covid.
We have seen a continued increase in the number of people returning to the Social Enterprise projects
and are back to previous levels of allendance. This year has also seen a rise in the number of
volunteers across all the Enterprise Projects. The Woodhouse and the relationships with the large
construction companies have seen a return lo business as usual over the last year.
Integrate continue to work in partnership with several Social Housing providers with whom we have
had long standing relationships. These include Places for People, Community Gateway and Your
Housing. We a150 use private landlords lo source appropriate properties and help the people we
support lo manage Ihe1r tenancies. This last year saw a similar number of rental voids. which have
been unavoidable due lo the reduced number of new services over the year and some people who
use our servi¢es choosing to move house.
Integrate have continued lo support Community Living magazine, which promotes equal citizenship
foi people with a Learning Disability. The magazine has a new editor who is raising the profile of the
magazine and highlighting concerns and issues for people with Learning Disabilities across a wider
foolprinl.
The average number of staff employed by Integrate in this year is 294 including internal agency staff.
Integrate continue to support staff through basic and mandatory training and, there is a well-
developed training pathway lo ensure training of 51aff meet the needs of the people receiving support.
In all, a lolal number of training places allended were 729 face lo face and 2,991 eLearning courses
were completed.
Integrate continues to support the training of lead trainers in physical intervention training and Posrtive
Behavioural Support, in line with The Re51rainl Reduction Network Training. This has contributed lo
a reduction in the number of people we support with physical intervention protocols in their support
plan. There are now 3 qualified trainers within the organisalion.
Integrate continues lo offer Management training and other suitable courses lo Senior staff lo equip
them for the Senior Role. This includes some who are supported lo become Trainers. helping lo
deliver and support the progression of staff teams through the Care Certificate. This ensures
¢onsislency and quality in relation to training qualifi¢ations and enhances the training offered and the
skills of the organi5alion and has led lo an increased number of qualified staff within the organisalion.
The two Senior support workers who were working towards their Social Work degree have now
qualified. One of the Service Managers on the Specialist Services has now taken up a place on the
Social Work degree course. This will continue to provide us wilh suitably qualified managers.
We continue with appropnale office provision and adrninistralive support lo the wider geographical
areas and have provided for beller IT 5UPPOrt and teams, online, meetings to keep them in touch with
the main offices.
We continue lo offer Specialist Deaf Services which offer opportunities lo people from the Deaf
community lo live a varied lifestyle in their own homes rather than in more inslilulional sellings. We
have also seen an incTease in our service provision to the Deaf Community wrth learning Disabilities
over this period,
The People we Support have held several fund-raising events over the year, raising money for
Macmillan, Akheimer's and other charities. 1115 very positive for people with Disabilities lo raise
money for other charit￿S and people in need, as often they are seen as taking from the community
and not being able lo give back to their community.
Page15

Integrate (Preston and Chorley) Limited
Directors, Report
Year ended 31 March 2023
Achievements and Performance Icontinuedl:
We now have a Social Inclusion Officer in p05t. This is to support the people who use our services lo
be involved in and enable participation lo both local and national forums representing issues for
people with a Learning Disability.
As at the yearend we have recruited a Social Media resource to support recruilmenl and retention.
The above activities are in line with Inlegrale's Strategic Plan and demonstrate how il meets ils aims
and objectives. Integrate continues to meet public benefit requirements, as sel down by the Charity
Commission, in relation lo its charitable work and objects, by ils involvement and influence in the local
community, promoting inclusion and awareness about disadvantaged groups. alongside its main
activities of direct support to these individuals.
The impact of Covid-19
Going fo￿ard, there will still be a requirement lo provido support services to various groups of vulnerable and
disabled people, therefore il would be expected that Integrate will continue to provide these services as
commissioned. Eady in the year, we received a reimbursement in respect of overspending on an earlier Covid-
19 grant, but there will be no further funding. As there were no conditions attached lo the reimbursement and the
expenditure was in an earlier period. this has been accounted for as unrestricted income in the current year.
There is no longei a slatulory requirement foi Social Care staff lo lesl regularly bul we would expect if people
were displaying symptoms lo be mindful if they were supporting vulnerable Individuals.
Disabled employees
The charity gives full consideration to applications for employment from disabled persons where a disabled person
Can adequately fulfil the requirements. Where existing employees become disabled, it is the charity's policy
wherever practicable lo provide Continuing employment under normal terms and conditions and lo provide training
and career development.
Rose Trustam Legacy
Inlegrale's founding Chief Executive Officer sadly passed away during the pandemi¢. She very kindly left Integrate
a legacy from her estate and some of these funds have been designated by Integrate to be used towards good
practice awards in hei name and lo help with further involvement of the people we support in the organisalion, in
line wbth the values of the Charity.
Financial review
Designated Reserves:
The charity has designated reserves held in relation lo the commitment il has lo the people il supports, its housing
management responsibilities and ils staff. It also musl maintain a level of cash flow lo cover ils monthly
requirements and lo lake account of changes in the contracting environment. Further, Integrate also maintains
reserves in order to support project development and to support applications lo extern81 funding sources.
Currently designated reserves are as follows and have increased by £44,300 from previous years..
Voids." Voids lend lo be long term and filling them generates additional costs due to the length of lime
that needs to be taken before a lenanl Can move in. Shared properties with voids can be difficult lo
fill due lo compatibility issues with co-lenanls.
Office funds.. is used to 5UPPOrt major workslrepairslrelocalions on main offices.
Housing provisions.. ensures reserves lo cover unexpected housing services responsibilities lo
support housing service needs.
Page16

Integrate (Preston and Chorley) Limited
Directors, Report
Year ended 31 March 2023
Financial review Icontinuedl
Designated Reserves Icontlnuedl:
Development provision.. The charity is looking lo continue to consolidate its position over the next
year. Further funding from external sources would be required for large development projects.
Conlinuily.. the continuity fund has been maintained and viewed together with the general reserve the
longer term target is lo cover 2 months expenditure and the gap has continued to narrow this year.
Clients, Continuity.. this fund is used lo support specific needs of clients relating to Integrate's duly of
care e.g. funeral costs, contribution to equipment required and welfare where no other sources are
available.
Training fund.. funds continue lo be used to support the further development of specialist training.
Employment contingency.. supports the impact of any additional costs due lo restructuring or $ervi¢e
changes in order lo assist continuity and Iran5ilion and any other unforeseen employment cost5.
Training Equipment Reserve". lo support client and staff training equipment including that lo support
the needs of disabled people.
Rose Truslarn legacy.. the Trustees have designated funds received from a legacy from Inlegrale's
founding Chief Executive Officer lo be used towards good practice awards in her name and to help
with further involvement of the people we support in the organisalion. in line with the values of the
Charity.
General Reservè..
As a business there is a need for a general reserve lo support cash flow and payroll, where contracts are mainly
paid 4 weeks in arrears. The general reserve and conlinkjity reserve musl be considered together to cover the
charity's monthly ongoing operating costs. The general reserve ha5 increased by the net movenient in unrestricted
funds this year.
This year the remeasuremenl of the pension fLind liability as detailed in Note 16, has led to a gain of £495 being
recognised within the general reserve. The nel movement before this remeasuremenl was £50,267.
Restricted reserve$:
A number of Covid-19 related grants were received in the previous year, all of which have been Irealed as
reslri¢ted. These grants were fully spent during the previous financial year.
Reserves and Tangible Fixed Assets
Total reserves as al 31 Mar¢h 2023 were £777,668 all of which are unrestricted funds. After the deduction from
lolal funds of designated funds (excluding the continuity contingency fundl and fixed assets the total reserves are
£193.305.
Page17

Integrate (Preston and Chorley) Limited
Directors, Report
Year ended 31 Mar¢h 2023
Principal funding sources:
The concern remains over the financial relian¢e on a major single funder Lancashire County Council due lo the
commitment lo providing local services. Some inroads have been made with other Councils, the NHS and some
Clinical Commissioning Groups with the specialist service provided by New Focus. Housing services also
contribute signrfi¢anlly to the Charity and ils ¢ommilmenl lo support services in the community.
Training related income:
Integrate receives training income for social work and nursing placements and has also received income from
Skills for Care towards mandatory training requirements.
Future plans..
During the Next Year..
To recruit to our current Board of Trustees lo help with succession planning.
Continued delivery of high-quality support, ulilising Person-centered approaches to enable services
lo meet individual need.
To meet the development target of the specialist services in line with the strategic plan.
Continued opportunitie5 in the Social Enterprise Projects bringing together new ideas on the
Horticulture Project, Charity Shops, the Woodhouse and Packing Project by seeking out new
nitialives for work streams. Further development of the Cars Project.
To develop our specialist Deaf Service to ènable an increased number of individuals to live in and
access the community.
To continue to develop, review and implement systems with continued involvement and
iepresentation from staff al all levels.
To further increase opportunities for involvement of the people we support across the organisalion
with further training for Quality Checkers, increased involvement in the recruilmenl process al all
levels and the exploration of opportunities for paid woik within the organisalion. These opportunities
should also include parti¢ipation and membership within the organisalion including representation to
Sub Boards and Board in a variety of ways.
To work with LCC moving services onlo the APL framework.
To review our Social Media presence with the aim of raising awareness of Inlegrale. with a particular
locus on recruilmenl.
To in¢rease re¢ruilmenl and reduce the use of External Agency.
To review our Head Offi'ce situation and source other appropriate offi'ce space within the Cor￿¢1
locality.
To plan for a Celebration re¢ognising 40 years of Integrate providing support lo adults with Learning
Disabilities in the community, as per our Mission Statement.
Fundraising-.
We have considered the requirements of the Charities (Protection and Social Inveslmentl Act 2016 regarding
disclosures con¢erning fundraising and fundraising standards and confirm that these do not apply lo the charity.
Auditors-
A resolution proposing that MHA Moore and Smalley be reappointed as auditor of the company will be pul to the
Annual General Meetin9.
Page18

Integrate (Preston and Chorleyl Limited
Directors. Report
Yearended 31 March 2023
Statement of Trustees, Responsibilities:
The Trustee5 Iwho are also the Director5 of the charitable company for the purposes of company lawl are
responsible for preparing the Trustees, Report and the financial slalements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally A¢¢epted A¢¢ounting Pr8¢1i¢el.
Company law require5 the Tru51ees lo prepare financial statements for each financial year. Under company law
the trustees musl not approve the financial statements unless they are satisfied that they give a true and lair view
of the stale of affairs of the Charitab￿ company and of the incoming resources and application of resources,
including the Income and expenditure, of the charitable company for Ihal period. In preparing these financial
slalements, the trustees are required lo..
select suitable accounting policies and apply them consislenlly.,
observé the methods and principles of the Charities SORP 2019 IFRS 1021",
make judgements and estimates that are reasonable and prudent.,
slate whether applicable UK Accounting Standards have been followed.. and
prepare the financial slalemenls on the going concern basis unless it is inappropriate lo presume that
the charitable ¢ompany will continue in operation.
The Trustees are responsible for keeping adeqijale accounting records that disclose with reasonable accuracy al
any time the financial position of the charitable company and enable them to ensure that the financial statements
¢omply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable
company and hence for taking reasonable steps for detection of fraud and olhei irregularities.
In so far as the Trustees are aware..
there is no relevant audit information of which the charitable company's auditor is unaware", and
the Trustees have taken all steps that they ought lo have taken lo make themselves aware of any
relevant audit information and lo establish that the auditor is aware of that information.
This report has been prepared in a¢¢ordan¢e with the provisions applicable to companies enlrtled to the small
Gompanies, exemption.
By order of the Board
JKay
Oireclor
Dale..
Page19

Integrate (Preston and Chorley) Limited
Independent Audltor'$ Report to the Members
Year ended 31 March 2023
Opinion
We have audited the financial statements of Integrate (Preston and Chorleyl Limited Ithe 'charilable company'l
for the year ended 31 March 2023 which comprise the statement of financial activities lin¢orporaling an income
and expenditure accoLJnll. the balance sheet, the slalemenl of cash flows, and notes to the financial slalements,
including significant accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard
102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
A¢cepted A¢¢ounling Praclicel.
In our opinion the financial slalements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2023, and of
its incoming resources and application of Tesources, including ils income and expendilule, for the
year then ended.,
have been properly prepared in accordance wf(h United Kingdom Generally Accepted Accounting
Practice., and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted oui audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the aUd￿t
of the financial statements so¢tion of our report. We are independent of the charitable company in a¢¢ordan¢e
with the ethical requirements that are relevant to our audit of the financial slalements in the UK, including the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audrt evidence we have obtained is sufficient and appropriate lo provide a
basis for our opinion.
Conclusions relating to going Concern
In auditing the financial slalements, we have concluded that the Iruslees, use of the going concern basis of
a¢¢ounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identrfied any malorial un¢ertainlies relating lo events or
conditions that, individually or collectively, may cast significant doubl on the Charitable company's ability lo
continue as a going Concern for a period of al least twelve months from when the financial statements are
aulhorised for issue.
Our responsibili(ies and the responsibilities of the Iruslees with respect to going Concem are described in the
relevant sections of this report.
Other information
The other Information comprises the information included in the directors, report, other than the financial
statements and our auditor's report Ihereon. The trustee5 are responsible for the other information. Our opinion
on the financial slalemenls does not cover the other information and, except lo the extent otherwise explicitly
stated in our report, we do not express any form of assurance conclusion Ihereon.
Our responsibility 15 to read the other information and, in doing so, Consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the Course of the audit or
otherwise appears lo be materially misslaled. If we identify such material inconsistencies or apparent material
misslalemenls, we are required to determine whether this gives rise to a material misstatement in the financial
slalemenls themselves. If, based on the work we have performed, we conclude that there is a material
mi5slalement of this other information, we are required lo report that fact.
We have nothing lo report in this regard.
Pagel 10

Integrate (Preston and Chorley) Limited
Independent Auditor's Report to the Members
Year ended 31 March 2023
Oplnlons on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information givèn in the truslees, report, which includes the directors, report for the purpose5 of
company law, for the financial year for which the financial slalemenls are prepared is con5151enl with
the financial sialements,. and
the directors. report included within the trustees, report has been prepared in accordance with
applicable legal requirements.
Matters on which we ar? required to report by èxceptlon
In the light of the knowledge and understanding of the charitable company and it5 environment obtained in the
¢ourse of the audit, we have not identified rnaterial misslalemenls in the directors, report included within the
trustees, report.
We have nothing lo report in respect of the following matters in relation to which the Companies Act 2006 requires
us lo report to YOLJ if, in our opinion..
adequate accounting records have not been kept. or relums adequate for our audit have not been
received from branches not visited by us., or
the fin8n¢ial slalemenls are not in agreement with the accounting recoTds and returns", or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit., or
the trustees were not enlilled to prepare the financial statements in accordance with the small
companies, regime and lake advantage of the small companies, exemption in Pfeparing the dire¢lors'
report and from the requirement to prepare a strategic report.
Responsiblllties of trustees
As explained more fully In the Iruslees, responsibilities slalement on page 9, the Iruslees Iwho are also the
directors of the charitable company for the purposes of company lawl are responsible for the preparation of the
financial slalemenls and for being $8tisfied that they give a true and fair view, and for such internal ¢ontrol as the
Iruslees determine is necessary lo enable the preparation of fi'nancial slalements that are free from material
misstatement, whether due lo fraud or errol.
In preparing the financial slalementS, the Iruslees are responsible for assessing the charitable company's ability
lo continue as a going concern, disclosing, as applicable, mallers related lo going concern and using the going
concern basis of accounting unless the Iruslees either intend to liquidate the charitable company or lo cease
operations, or have no realistic allernalive bul to do so.
Auditor'$ responslbllltles for the audlt of the flnancial statements
Our objective5 are lo obtain reasonable assurance about whether the financial statemen15 as a whole are free
from material misstalemenl, whether due lo fraud or error, and lo issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance. bLJI is not a guarantee that an audit conducted in
accordance with ISAS IUKI will a￿ayS dele¢t a material misstatement when it exists. Misstatements can arise
from fraud or error and are ¢on$idered material if. individually or in the aggregate, they ¢ould reasonably be
expe¢ted to influence the economic decisions of users taken on the basis of these financial statements.
Pagel 11

Integrate (Preston and Chorley) Limited
Indèpendent Auditor's Report to the Members
Year ended 31 March 2023
Auditor's responsibilities for the audit of the flnanclal statements l¢ontinu8dl
liregularilies, including fraud, are instances of non-compliance with LAWS and regulations. We design procedures
in line with our responsibilities, outlined above, lo delecl material misstalemenls in respect of irregularities,
including fraud. The specific procedLJres for this engagement and the extent lo which these are capable of
detecting irregulaiilies, includin9 fiaud is detailed below..
Enquiries with management, about any known or suspected instances of non-compliance wf(h laws
and regulations and fraud.,
Challenging assumptions and judgements made by management, in particular in relation to future
performance.,
Auditing the risk of management override of controls, includin9 through testing journal entries and
other adjuslmenls for appropriateness..
Reviewing correspondence with the Care Qualty Commission and the Charities Commission,. and
Reviewing board minutes.
Reviewing the systems for recortling revenue and to ensure income has been recognised in the
correct period
We idenlrfied the following areas as those most likely lo have a material impad on the f￿nanCIal slalemenls..
employment law and compliance w￿h the Charities Act.
Because of the inherent limitslions of an audrt. there is a risk that we will not delecl all irregularities, including
those leading to a material misslalemenl in the financial statements or non-compliance with regulation, This risk
increases the more that ¢omplian¢e with a law or regulation is removed from the events and Iransa¢lions reflected
in the financial slalemen15, a5 we will be less likely to become aware of instances of non-compliance. The risk is
also greater regarding irregularities OCCUfring due to fraud rather than error, as fraud involves intentional
concealment. forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council's websrte al..
https'.Ilwww.frc.or9.uklOur-WorklAudiVAudil-and-assurancelSlandards-and-guidancelStandards-and-guidance-
f0r-aud1tor￿Audl1OrS-responSibil1IieS-fOr-audl1IDeScrlptlon-Of4udl1orS-resp0n$ibIllties-for-audit.0spx.
This desciiplion forms part of our auditor's report.
Use ofour report
This report is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the ¢harilable
company's members those matters we are required lo slate lo them in an auditor's report and for no other purpose.
To the fullest exlenl permitted by law, we do not accept or assume responsibility lo anyone other than the
charitable company and the charitable company's members as a body, for our audit work, for this report, or for
the opinions we have formed.
Christine Wilson (Senior Slalulory Auditor}
For and on behalf of
MHA Moore and Smalley
Chartered Accounlanls and Slalulory Auditor
Preston
1111212023
Page | 12

Integrate (Preston and Chorleyl Limited
Statement of Financial A¢tlvities Ilncorporating an income and expenditure accounti
For the yoar endèd 31 Mar¢h 2023
Unrestrictad
Fund$
2023
Restri¢tèd
Funds
2023
Total
Funds
2023
Total
Funds
2022
Notes
Income from..
Charitsble activities
Investments
9,318,508
2,380
9,318.508
2.380
8,675,208
424
Total income
9,320,888
9,320,888
8,675,632
Expenditure on:
Charitable a¢tivilies
9,270,621
9,270.621
8,654,428
Total eX￿ndIture
9,270,621
9.270,621
8,654,428
Net in¢omg
50,267
50,267
21,204
Transfers be￿een funds
Othèr r•cogni$ed galns:
Remeasuremenls to pension liability
16
495
495
69,086
Net movemènt In fund$
50,762
50,762
90,290
Total funds brought fonNard
726,906
726,906
636,616
Total funds carried forward
777,668
777,668
726,906
All of the above results are derived from activities which are continuing.
All gains and losses in the periods are included above.
Pagel 13

Integrate (Preston and Chorleyl Limited
Balance Sheet
As at 31 March 2023
Notes
2023
2022
Fixod Assets
Intangible assets
Tangible assets
10
11
30,432
406, 131
45,964
398,407
Current Assets
Debtors
Cash al bank and in hand
12
763,622
867,677
564,462
1,082,617
1,631,299
1.647,079
Creditors-
Amounts falling due within one year
{1,282,2461
11,264, 105}
Net current assets
349,053
382,974
Total assets less currgnt liabilities
785,616
827,345
Creditors-
Amounts falling due after more than
one year
14
17,9481
1100,4391
Net assets
777,668
726,906
Represented by:
Reslri¢led funds
Unresliicted funds
15
777,668
726,906
Total funds
777.668
726.906
The financial statements have been prepared in accordance with the provisions applicable lo companies entitled
lo the small companies, regime
The financial slalemen15 were approved by the board of directors and aulhorised for issue on
4th December 2023
Signed on
ehalf of the Board
JKay
Director
Comp
umber.. Q
29641
Page | 14

Integrate (Preston and Chorleyl Limited
Statement of Cash Flows
For the year ended 31 March 2023
2023
Total
2022
Total
Cash (used inl I generated by operating activitie5
lal
1177,2581
239,471
Cash flows from investing activitles
Investment income
Interest paid
Purchase of tangible fixed assets
2,380
13,8631
133,5961
424
12,8711
114,4951
Cash used in invesllng actlvitles
{35,0791
118,9421
Cash flows from finan¢lng actlvltles
Repayment of borrowings
12,8031
14,1431
Cash used in by financing a¢tlvttles
12,8031
14,1431
Increase in cash and cash equivalents in the year
1214,9401
218,386
Cash and cash equivalents at the beginning of the year
1,082,617
864,231
Cash and cash equivalènts at the end of the year
867,677
1,082.617
lal Reconciliation of net movement in funds to net cash flow
from operating aGtlvities
Net in¢ome for the year
Investment income received
Intere51 paics
Amortisalion
Depreciation
Ilncreaselldecrease in debtors
(Decreasellincrease in ¢rèditors
Employers pension deficit conlTibulions Inole 161
50,267
12,3801
4,411
15,532
25,872
1199,1601
161.2011
110,5991
21,204
14241
3.623
15,532
37,505
186.432
8.606
133,0071
Cash (used Inl I generated by operating activities
1177,2581
239.471
Pagel 15

Integrate {Preston and Chorley> Limited
Notes to the Financial Statements
Year onded 31 March 2023
Accounting policies
General information and basis of preparation
Integrate (Preston and Chorleyl Limited is a company limited by guarantee, in¢orporated in England and
Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited lo £1
per member of the charity (the members of the Company are the Directors as listed on the legal and
administrative information pagel. The address of the registered Offi￿ is included on the legal and
administrative information page of these financial statements. The nature of the charity's operations and
principal activities are included within the Directors, Report.
The charity con5tilules a public benefit entity as defined by FRS 102. The financial 51atemenls have been
prepared in accordance with Accounting and Reporting by Charities.. Slalement of Recommended
Practice applicable lo charities preparing Iheii accounts in a¢¢ordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland issued in October 2019. the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charities Act 2011,
the Companies Act 2006 and UK Generally Ac¢epted A¢¢ounling Practice.
The financial slalemenls are prepared on a going concern basis under the historical Cost convention. The
financial 51alements are presented in sterling which is the functional currency of the Charity and rounded
lo the nearest £.
The significant accounting policies applied in the preparation of these financial statements are sel out
below. These policies have been ¢onsislontly applied lo all years presented unless otherwise slated.
b Going ¢oncorn
The global Covid-19 pandemic has had and will continue lo have a significant impact on a number of
organisalions. The trustees are responding lo the ongoing challenges being fa¢ed as a result ol this
pandemic and together with management have put in place risk management processes to minimise the
impact of the virus Dn employees and service users. The management team continually review operational
and staffing Impacts arising from the pandemic.
In light of the measures implemented and following a review of the financial fore¢asts, together with funds
held, the Iruslees have concluded that il remains appropriate lo prepare these financial statements on the
going ¢oncern basis as the budoeled income and expandilure is suffi¢ienl with the level of reserves for
the charity lo be able lo continue as a going concern.
Fund accounting
General funds are unresliicled funds which are available for use at the discretion of the Iruslees in
furtherance of the general objectives of the charity and which have not been designated for other
purposes. Designated funds ¢omprise unreslricled funds that have been sel aside by the Iruslees for
particular purposes. The aim and use of each designated fund is described by ils tille within the dire¢tDrs'
report. Restricted funds are funds which are lo be used in accordance with specific reslriclions imposed
by the donors. The aim and use of each resliicted fund is described by its tille within the directors, report.
Page | 16

Integrate (Preston and Chorley) Limited
Notes to the Financial Statements
Yearended 31 March 2023
d Income
Income is re¢ognised when the charity has enlillemenl lo the funds, any performance conditions attached
lo the itemlsl of income have been mel, rt Is probable that the income will be received and the amoLJnt
can be measured reliably. The following specific policies are applied to P8rti¢ular categories of income..
Voluntary income is re¢ewed by way of donations and is included in full in the SOFA when receivable.
Investment income is included when re￿1Vable.
Incoming resources from charitable trading activities are accounted for when earned.
The charrty receives government grants in respect of Coronavirus Job Retention Scheme and Infection
Control Fund. Income from government and other grants are recognised al fair value when the charity
has enlillemenl after any performance conditions have been mel. il is probable that the income will be
received and the amount can be measured reliably. If enlillemenl is not mel then these amounts are
deferred.
In¢ome re¢eived in advance of an event or provision of specified service is deferred until the criteria for
income recognrtion are met.
e Expenditure
Expenditure 15 recognised once there is a legal or conslru¢live obligation lo make a payment lo a third
party, il is probable that selllemenl will be required and the amount of the obligation can be measured
reliably.
All expenditure is a¢¢ounled for on an accruals ba515 and ha5 been classified under heading5 that
aggregate all costs related to the category. Detailed analyses of the expenditure, including irrecoverable
VAT where applicable, are provided In the notes lo the accounts.
Expenditure on ¢harilable a¢livilies comprises those costs incurred by the charty in the delivery of it5
activities and services for ils beneficiaries. It includes both the direct costs and support costs relating
to Ihese aGtivilies and services.
Governance costs include those costs associated with meeting the ¢onstilulional and statutory
requirernenls of the charity and include audit fees and costs linked with the strategic management of
the charity.
Support ¢osls relate lo Costs incurred in ¢arrying out the central functions. These costs have been
allocated lo the charitable activity- enabling young people and adults with a learning disabilrty.
f Tangible fixed assèts and depreclatlon
Tangible fixed assets ale slated 81 cost less depreciation. Depreciation is provided al rates calculated to
write off the cost of fixed as5et5, less their estimated residual value, over their expected useful live5 on
the following bases..
Freehold buildings
Fixtures, fi'ttings and equipment
Employment Unil equipment
1 O/o-20Q/o Straight line
12.50h_33.30/0 slraighl line
12.SOk_250/è slraighl line
g Intangiblè fixed as$gts
Intangible fixed assets 8re slated al Cost less 8mortlS8tion. Amortisation is provided at rates c81¢ulated lo
write off the cost ol fixed assets, less their estifflaled residual value. over their expected useful lives on
the following bases".
Sofiware
14.2°/. 20 % slraighl line lover 5-7 years)
Pagel 17

Integrate {Preston and Chorleyl Limited
Note5 to the Financial Statements
Yèar ended 31 March 2023
h Debtors
Trade and other debtors are recognised at the selllemenl amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors
Creditors are recognised where the charty has a present obligation resulting from a past event that will
probably result in the transfer of funds lo a third party and the amount due lo settle the obligation can be
measured or eslimaled reliably. Creditors are nomally recognised al their settlement amount after
allowing lor any trade discounts due.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
inslrumenls. Basic financial instruments are initially re¢ognised al transaction value and subsequently
measured at their settlement value.
k Pgnsions
The company contributes lo a rnulliemployer scheme. As the proportion of the fund allribulable to
Integrate (Preston and Chorleyl Limited cannot be calculated this s¢h&me has been treated as if (( wa5 a
defined contribution scheme. As the scheme is in deficrt and the company has agreed to a deficit funding
arrangement, the company iecognises a liability for this obligation which is equal to the discounted present
value of the future deficit payments.
Operating leasos
Rentals applicable lo operating leases are charged to the SOFA on a straight line basis over the lemi of
the lease.
Taxation
The company is a registered charity and is not liable to laxalion on i(5 charrtable aclivilies.
n Judgèments and key sources of estimation uncertainty
The Direclois do not believe that there are any estimates and assumptions which have a significant risk
of causing a material adjuslmenl lo the carrying amount of assets and liabilities.
Income from charitabl* activitiès
Unrestricted
2023
Restrlcted
2023
Total
2023
Total
2022
Slalulory FLJnds
Housing Funds
Social Enterprises
Training (including secondmenti
Covid-19 grants
Project Funded Income
Self Funding
Other
7,879,248
796, 173
420,651
9,602
66,7fJ5
9,360
17,509
119,260
7,879,248
796.173
420,651
9,602
66,705
9.360
17,509
119,260
7,202,089
831,229
404,719
10.456
134,600
92.115
9.318,508
9,318,508
8,675,208
2022 Other includes £50,000 of one-off income in respect of an incentive lo change bankers during 2022.
In 2022 all income was unrestricted, with the exception of £134,600 of Covid-19 grants.
Page | 18

Integrate (Preston and Chorley) Limited
Notes lo the Flnan¢ial Statements
Year ended 31 March 2023
Incomè frorn investments
This comprises building society interest. All investment income was unreslricled in the current and
previous year.
Support ¢05ts
2023
2022
Wages, salaries and other staff related costs
Premises related costs
Communications costs
Legal and professional services
Sundry expenses
Amortisation
Depreciation
Bank charges and interest
344, 188
66,354
28,182
75,432
3,120
15,532
19,844
6.467
333,585
51,192
32,631
105,804
1.152
15,532
31,815
5,831
558,919
577.542
Expgndlture on ¢harltable a¢tlvities
2023
2022
Wages. salaries and other staff related costs
Premises related cos15
Communications costs
Legal and professional services
Other Social Enterprise cos15
Sundry expenses
Depreciation
Bank charges and interest
Support Costs Isee note 41
Governance costs Isee note 61
7,481,522
840.015
102,003
168,501
25,548
69,487
6,228
5,053
558.919
13.345
6,916,979
841.816
95.214
115,643
28,194
56.714
5.690
5,196
577.542
11,440
9,270,621
8.654.428
Included within the above lolal is £nil12022.. £134,600) of reslricled expenditure related lo one chanlable
aclivily.. Enabling Young People and Adults with a Learning Disability and Others In Need.
Page | 19

Integrate {Preston and Chorley> Limited
Notes to the Financial Statements
Y&ar ended 31 March 2023
Governance costs
These costs are as follows..
2023
2022
Exlefnal audit
External audit- irrecoverable VAT
Trustees, expenses
11,100
2,22Q
25
9,450
1,890
100
13,345
11.440
Net Incomellexpendlturel for the year
This is stated after charging..
2023
2022
Amortisalion
Depreciation
Auditors, remuneration
Rentals under operating leases
15.532
25,872
11.100
843,825
15,532
37,505
9,450
845,674
Staff costs
2023
2022
Wag&s and salaries
Social security c05t5
Pension costs (defined ¢onlribulion}
6,175,701
499,150
136,071
5,949,601
453,401
129,691
6,810,922
6,532,693
The average monthly number of salaried employees during the year was..
2023
2022
Full and part time
294
298
Full lime equivalents
255
252
One {2022.' one) employee received total employee benefits lexcluding employer pension costs of more
than £60.000 during the current year, earning beiween £60,001 and £7Q,DOO. The directors Ilrusleesl did
not receive any remuneration during the year. Travel expenses amounting lo £25 12022. £1001 were
reimbursed lo one12Q22.' onel director Ilrusteel during the year. The key management personnel of the
charity comprise the Directors, the Chief Executive, and the three Project Directors as listed on the leg81
and adminislralive information page. The lolal employee benefits of the key management personnel of
the charity, including National Insurance and pension contributions, were £254, 17612022.. £243.7181.
Page | 20

Integrate (Preston and Chorley) Limited
Notes to the Financial Statoments
Year ended 31 March 2023
Related party transactions
S Pemberton and D Naden are trustees of C.L. Inilialives Limited. During the year subscription and
seminar fees of £4.00012022'. £4.0001 were paid lo this enlily.
10
Intangible fixed assets
Software
Total
Cost
At 1 April 2022
90,251
90,251
At 31 Mar¢h 2023
90,251
90.251
Amortisation
Al 1 April 2022
Charge for year
44,287
15,532
44,287
15,532
Al 31 March 2023
59.819
59.819
Net book value
Al 31 March 2023
30,432
30,432
At 31 March 2022
45,964
45,964
Page | 21

Integrate (Preston and Chorley) Limited
Notes to the Financial Statements
Year ended 31 March 2023
11
Tangible flxed assets
Freehold
Fixtures
land and and fittings
buildings
Social
Enterprise
equipment
Total
Cost
Al 1 April 2022
Additions
528,554
112,479
11,101
44,800
22,495
685,833
33,596
Al 31 March 2023
528,554
123,580
67,295
719,429
Dgprgciation
Al 1 April 2022
Charge for year
154,907
6,208
100,017
13,437
32,502
6,227
287,426
25,872
Al 31 March 2023
161,115
113,454
38,729
313,298
Net book value
Al 31 March 2023
367,439
10,126
28,566
406,131
Al 31 Mar¢h 2022
373,647
12,462
12,298
398,407
12
Debtors
2023
2022
Trade debtors
Prepayments and accrued income
535,966
227.656
495.692
68.770
763.622
564.462
13
Creditors.. amount falling due within one year
2023
2022
Bank loans (note 141
Trade ¢r&dilors
Other lax and social security
Ac¢ruals and deferred income
Pension deficit payments Inote 161
83,356
69,111
100,846
1,018,334
10,599
4,014
54,460
108,257
1.086,775
10,599
1,282,246
1,264,105
Page | 22

Integrate {Preston and Chorley) Limited
Notes to the Financlal Statements
Year ended 31 March 2023
14
Creditors: amounts falling due after more than one year
2023
2022
Bank loans
Pension defi¢rt payments Inote 1 Sl
81,945
18,494
7,948
7,948
100,439
Bank loans fall dL¢e for payment as follows..
Amounts wholly repayable by instalments
2023
2022
Bank loans
Within one year
Between two and five years
83,356
4,014
81.945
83,356
85.959
Interest is payable at base rale plus 3.10/0. The bank loan is secured by a fixed charge on the freehold
land and buildings it relate5 10.
Page | 23

Integrate (Preston and Chorley) Limited
Notes to the Financial Statements
Year ended 31 March 2023
15
Funds
Other
gains.
losses and
transfers
At
1 April
2022
At
31 March
2023
Income
Expenditure
General
323,406 9,278,119
{9,161,3101
1110,3471
329,868
Designated funds
Voids resetve
Office fund
Housing provisions
Development provision
Continuity ¢onlingency
Clients, contingency
Training fund
Employment contingency
Rose Truslam legacy
Training equipment reserve
25,000
12.500
10,000
25,000
300,000
10,000
5,000
13,000
42,769
158.7141
111,9441
12,4161
17,2111
15,945
11,944
2,416
7.211
25,000
12.500
10,000
25,000
300,000
10.000
5,000
13,000
44,300
3,000
17881
12.7001
125,5381
788
2,700
25,538
44,300
3,000
General and deslgnatgd
726,906 9,320.888
19,270,621}
495
777,668
Restri¢t8d funds
Total funds
726,906 9,320,888
19,270,621>
495
777,668
The reslricled funds received during the previous year were all in relation to the Covid-19 pandemic. The
purpose of these funds was lo facililale measures lo reduce and control infections. The CJRS grant was
received from HMRC to relain jobs during the pandemic. All other grants were received from local
authorities.
Page | 24

Integrate (Preston and Chorley> Limited
Notes to the Financial Statements
Year ended 31 March 2023
15
Funds- Previous Year
Other
gains,
losses and
transfers
At
1 April
2021
At
31 March
2022
Income
Expenditure
General
233,616 8,497,211
18,433,9221
26,501
323,406
Designated funds
Voids reserve
Office fund
Housing provisions
Development provision
Continuity contingency
Clients. contingency
Training fund
Employment contingency
Training equipment reserve
25.000
12,500
10,000
25,000
300,000
10,000
5,000
12,500
3,000
43,821
153,7001
(4,6771
(8,1011
{6,5011
9,879
4,677
8,101
6.501
25,000
12,500
10,000
25,000
300,000
10,000
5.000
13,000
3,000
(3,0011
113,8781
112,4321
3,001
13,878
12,932
General and designated
636,616 8,541,032
18,536,212}
85,470
726,906
R•stri¢ted funds
Covid-19 infection control
funds
Covid-19 workforce
¢apacily
Coronavirus job retention
scheme ICJRSI
Covid-19 rapid le51ing
Covid-19 vaccines funding
Covid-19 income support
grant
54,372
154,372)
6.295
16,2951
18,759
118,759)
36.072
2,718
16.384
136,0721
12,7181
116,3841
134,6QO
1118,2161
116,3841
Total funds
638,616 8,675,632
18,654,428)
69.086
726,906
Page | 25

Integrate {Preston and Chorley) Limited
Notes to the Financial Ststements
Year gnded 31 March 2023
16
Pension costs
Integrate IPre5ton and Chorleyl Limrted participates in The Pensions Trust's Growth Plan (the scheme).
This is a mulli-employer scheme which provides benefits to some 638 non-associaled participating
employers. The scheme is a defined benefit scheme In the UK.11 is not possible for the company to obtain
sufficient information to enable il lo a¢¢oLJnl for the scheme as a defined benelil scheme. Therefore it
accounts for the scheme as a defined contribution scheme.
The scheme is subject lo the funding legislation outlined in the Pensions Act 2004 which came into force
on 30 December 2005. This. together with documents Issued by the Pensions Regulator and Technical
Actuarial Slsndards issued by the Financial Reporting Council, sel out the framework for funding defined
benefit occupational pension schemes in the UK.
The scheme is classified as a'lasl-man standing arrangement,. Therefore the company is potentially liable
for other participating employers. obligations if those employers are unable lo meet their share of the
scheme deficit following wilhdiawal from the s¢heme. Participating employers are legally required to meet
their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.
A full actuarial valuation for the scheme was carried out a130 September 2020. This valuation showed
assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m. To eliminate this funding shortfall, the
Trustee has asked the participating employers lo pay additional contributions lo the scheme as follows..
From 1 April 2022 10 31 January 2025.. £3,312,000 per annum Ipayable monthlyl
Unless a concession has b&n agreed with the Trustee the term to 31 January 2025 applies.
Note that the scheme's previous valuation was carried out with an effective dato of 30 September 2017.
This valuation showed assets of £794.9m, liabilities of £926.9m and a deficit of £131.5m. To eliminate
this funding shortfall, the Tru51ee has asked the participating employers to pay additional contributions lo
the scheme as follows..
From 1 April 2019 to 31 January 2025.. £11,243,000 per annum Ipayable monthly and increasing by
3DA each on 1 sl April)
The recovery plan contributions are allocated lo each parti¢ipaling employer in line with their estimated
share of the Series 1 and Series 2 scheme liabilities.
As the scheme is in deficit and the company has agreed to a deficit funding arrangement, the company
recognises a liability for this obligation. The amount re¢ognised of £18,547 12022.. £29,093} is the nel
present valua of the deficit reduction contributions payable under the agreement that relates lo the deficit.
The present value is calculated using the discount rale detailed in these disclosures. The unwinding of
the discount rale 15 recognised as a finance cost.
A reconciliation of the lolal liability included within creditors is shown below. A lolal of £10,59912022'.
£10,599) is shown as due in less than 1 year, with the balance shown as due in greater than 1 year.
Page | 26

Integrate {Preston and Chorley) Limited
Notes to the Financial Statements
Year ended 31 March 2023
16
Pension costs Icontinuedl
2023
2022
Al 1 April
Unwinding of the discount factor linleresl expense)
Deficit contribution paid
Remeasuremenls - Impact of any change in assumptions
129,0931
15481
10,599
495
(130,4341
17521
33.007
69,086
Al 31 March
118,5471
129,0931
The ¢hargesllcredilsl recognised in the slalemenl of financial activities are shown below..
2023
2022
Interest expense
Remeasuremenls to pension liability
548
495
752
169,0861
The assumptions used are shown below..
2023
2022
Rale of discount
5.52
2.35
The discount rates shown above are the equivalent single discotjnl rates whi¢h, when used to dis¢ount
the future recovery plan contributions due. would give the same results as tjsing a full AA corporate bond
yield curve lo discount the same recovery plan contribution$.
Al the year-end £29.54412022'. £27.0471 was owed to the scheme in respect of contributions.
17
Analysis of net assets between funds
Restricted Unrestricted
Total
2023
Total
2022
Intangible fixed as5els
Tangible fixed assets
Nel current assets
Creditors due after more than 1 year
30,432
406,131
349.053
17,9481
30,432
406,131
349.053
17,9481
45,964
398,407
382,974
1100.4391
777,668
777,668
726,906
Page | 27

Integrate (Preston and Chorley) Limited
Notes to the Financial Statements
Year endod 31 March 2023
18
Financial commitments
Operating lease comm(tmenls
Al the year end, the total of the company's future minimum lease payments under non-cancellable
operating leases was..
Land & Buildings
Other
2023
2022
2023
2022
Amounts due wrthin one year
Amounts due between one and five years
464,740
4,876
389,411
100,290
4,876
888
6,458
5,081
469.616
489,701
5,744
11,539
19
Analysis of changes in net debt
2022 Cash flow$
Other
changes £
81,945
181,9451
2023
Bank loans due in more than one year
Bank loans due in less than one year
181,945}
14,0141
2,603
183.3561
Total liabilities
185,9591
2,803
183,3561
Cash and ¢ash equivalents
1,082,617
1214,9401
867,677
Total net funds
996,658
1212,3371
784,321
Page | 28