2023-03-31-accounts

		Page
Report ofthe Board of	Trustees	1 —12
Independent Auditors'	Report	13-15
Statement of Financial	Activities	16
Balance Sheet		17
Cash Flow Statement		18
Notes to the Accounts		19-29

		Notes	Notes	Unrestricted	Restricted	2023	2022
				Funds f	Funds f	Total f	Total f
Income
Donations and Legacies				41,673	20,000	61,673	33,727
Other Trading Activities				6,377		6,377	12,414
Income from Investments				5,775		5,775	3,143
Income from Charitable	Activities			38,015	452,777	490,792	520,555
Other Income				27		27	35
Total Income				91867	472 777	564644	569874
Expenditure on
Raising Funds				36,257		36,257	31,224
Charitable activities				82847	473033	555880	525867
Total Expenditure				119104	473033	592 137	557091
Impairment offixed assets Impairment of investments			10	(299,656)		(299,656)	(310,317) ~2
Net Income/(expenditure)	for the year			(326,893)	(256)	(327,149)	(297,536)
Reconciliation offunds
Total funds brought forward		1April 2022		1 644 869	14072	1658941	1956477
Total Funds carried forward		31March	2023

				2023	2022
			Notes		6
Fixed Assets
Tangible assets			10	572360	900000
				572,360	900,000
Current Assets
Stock			11	240	160
Debtors			12	93,485	37,649
Cash at bank and in		hand		719806	770509
				813,531	808,318
Creditors:	Amounts	falling due
Within one	year		13	54099	~49377
Net Current Assets				759432	758 941
Net Assets
Funds
Restricted	Funds		14	13,816	14,072
Unrestricted	funds held in fixed assets		15	558,544	885,928
Designated	Funds		15	402,733
Unrestricted	general	funds	15	356699	758941

					2023		2022
				Note
Cash Flow from operating		activities
Cash generated	from operations				(56,478)		51,862
Cash Flow from investing		activities:
Interest received					5,775		3,143
Change in cash	and cash equivalents		in
the reporting period					50703		~55	005
Cash and Cash	equivalents	at 1 April
2022					770509		715	504
Total cash and	cash equivalents at 31
March 2023
Note 1
Reconciliation of	net income/(expenditure)			to net cash flow	from operating	activities
					2023		2022
					E			6
Net income/(expenditure) for period (as per the statement		the reporting offinancial
activities)					(327,149)		(297,536)
Adjustments for:
Non-cash donations					(2,360)
Depreciation charges					30,344		30,201
Impairment offixed	assets				299,656		310,317
Impairment of investments								2
Investment income (Increase)/Decrease	in stocks				(5,775) (80)		(3,143) 51
(Increase)/Decrease	in debtors				(55,836)		38,675
Increase/(Decrease) Net cash provided	in creditors by operating				4722		(~26705
activities

asset on a systematic basis over i	asset on a systematic basis over i	ts expected useful life as follows:
Asset Category		Annual rate
Land		not provided
Buildings		1'/o to 10'/o on original cost
Equipment		20/o to 33/o on cost
Furniture,	fixtures 8 fittings	20 /o to33/o on cost
Motor Vehicles		20'/o on cost

2.	Donations &Legacies
			Unrestricted Restricted			2023	2022
				Funds	Funds
				E	E
	Donations:
	Sundry donations			6,795	20,000	26,795	13,986
	Donated Minibus			2,360		2,360
	Gift Aid			526		526	1,080
	Legacies:
	Mrs Fuller c/o Age UK			31,992		31,992
	Covid-19 Support Grants:
	Infection Control						15,994
	Knowsley MBC - Omnicrom						2667
	The f33,727 received	in 2022 related	entirely	to unrestricted	funds.
3.	Other Trading Activities
			Unrestricted Restricted			2023	2022
				Funds	Funds
					6	E	f
	Rental income			6,028		6,028	10,972
	Lottery			95		95	145
	Fundraising			254		254	1297

Income from Ch	a	ritable	Activities
				Unrestricted	Restricted
				Funds	Funds	2023	2022
				6	6	E	F
St Helens MBC					108,767	108,767	88,768
Halton Council					168,724	168,724	173,204
Bradford Teaching		Hospital			72,091	72,091	114,553
Knowsley Borough		Council					10,000
Age UK				35,166	18,051	53,217	111,359
LCR Community	Renewal		Fund		22,745	22,745
PCN Highfield Hospital					14,216	14,216
NHSCT —VCS Partnership					7,500	7,500
British Red Cross					20,472	20,472
Service User Fees				2,849		2,849	2,762
SEETEC					20211	20211	19909

5. Other Income
Sundry income

Unrestricted	Restricted
Funds 6	Funds 6	2023f	2022 6

. Expendi	ture on Raising Fund	s
		Unrestricted	Restricted
		Funds 6	Funds 6	2023 6	2022f
Wages and	social security	31,842		31,842	27,600
Telephone		144		144	138
Advertising	& promotion	468		468	153
Support costs (Note 8)		3803		3803	3333

		Unrestricted	Restricted	2023	2022
		Fundsf	Fundsf	f	f
Wages and social security			152,304	152,304	166,795
Recruitment costs					310
Repairs &renewals		697		697	11
Rent and room hire		3,004	2,711	5,715	8,416
Telephone		179	418	597	588
Printing, stationery	&postage		197	197	42
Advertising & promotions			503	503
Heat, Light &Water		4,643		4,643	3,493
Catering costs		25	2,636	2,661	211
Motor &travel costs Tutor fees and materials		475	3,649 1,715	4,124 1,715	3,040 5,081
Cleaning 8 sundry		26	20	46	552
Depreciation			256	256	256
Support costs (Note 8)		73798	308624	382422	337072

8. Analysis ofG	overnance and Suppo	rt Costs
	Governance	Raising	Charitable
	Functionf	Fundsf	Activitiesf	2023f	2022f
			99
Wages and social security		2,026	200,552	202,578	193,109
Recruitment costs					57
Irrecoverable VAT		124	12,325	12,449	14,748
Repairs &renewals		560	55,471	56,031	45,284
Rent and room hire		86	8,461	8,547	9,031
Heat, light and water		180	17,776	17,956	18,610
Telephone Printing, stationery	and postage	45 39	4,508 3,878	4,553 3,917	(1,039) 3,909
Advertising and promotion		71	7,047	7,118	1,147
Insurance		85	8,395	8,480	9,063
Catering costs					144
Motor and travel costs		16	1,627	1,643	1,242
Bad debts					1,091
Training costs		30	2,960	2,990
Audit &accountancy	6,150			6,150	7,200
Legal and professional fees		190	18,837	19,027	459
Cleaning and sundry		48	4,650	4,698	6,405
Depreciation		303	29785	30088	29945

9. Staff Costs
	2023f	2022 E
Wages and salaries	341,347	341,491
Social securily costs	22,676	22,770
Pension contribution	22 701	23243
	386724	387504

The avera	ge monthly number ofemployees ofthe	charitable company analysed by function	was:-
		2023	2022
		6	E
Raising funds		1	1
Charitable	activities	21	21
		22	22

.Tangible Fixed Assets
	Freehold			Furniture,
	Land and	Motor		Fixtures
	Buildings f	Vehicles	Equipment	5 Fittings f	Total f
At Cost or Valuation
At 1 April 2022	900,000		9,782	13,367	923,149
Additions		2,360			2,360
Impairment	t3330 000000				~330000
At 31 March 2023	~L()0G
Depreciation
At 1 April 2022			9,782	13,367	23,149
Charge for the year	30,344				30,344
Impairment	~30344				~30344
At 31 March 2023
Net Book Value
At 31 March 2023
At 31 March 2022

11.	Stock
			2023f	2022f
	Stock			160
12.	Debtors
			2023f	2022f
	Trade debtors		69,981	15,837
	Prepayments		23504	21 812
13.	Creditors: Amounts	falling due within one year
			2023f	2022f
	Trade creditors		13,339	12,717
	Social security and other taxes		6,061	4,883
	Accruals and deferred	income	34,207	31,486
	Other creditors		492	291

					Movement in	Resources
				Balance			Balance
				at	Incoming	Expenditure	at
				01.04.22	Resources	&Transfers	31.03.23
				E	E	6
StHelens MBC					108,767	108,767
Halton Council					168,724	168,724
Age UK				14,072	18,051	18,307	13,816
LCR Community		Renewal	Fund		22,745	22,745
PCN Highfield	Hospital				14,216	14,216
NHSCT - VCS	Partnership				7,500	7,500
Bradford Teaching		Hospitals			72,091	72,091
British Red Cross					20,472	20,472
Abbeyfields					20,000	20,000
SEETEC					~20211	~20211

				Unrestricted
				Funds Held
				In Fixed	Designated	Unrestricted
				Assets	Funds	Funds	Total
				E		E
Balance at	1 April	2022		885,928		758,941	1,644,869
Movement	in Funds		in the year (327,384)			491	(326,893)
Funds designated		in	the year		402 733	~402 733

	E
Future cash flows	134,184
Staff costs	32,000
Property maintenance	105,000
Expansion and growth	50,349
ITand equipment upgrades	45,200
Replacement vehicles	15,000
Training	11,000
Legal and professional fees	10000

, set out below:-	p	g
	2023	2022
		E
Operating leases which expire:
Within one year	2,125	14,322
Between one and five years	~15805	7440