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2022-12-31-accounts

Trustees J D Coed
C THazell
L M Mannall
D McAuley
M Steer
JATyson
J Parry
I Ross
A Wills
Delegated management Chief Executive - Louise Knox
Secretary BHill
Charity number 1004477
Comgany number 02593533
Registered office St Enoder Barns
Glebe Farm, Narrow Lane
Summercourt
Newquay
Comwall
United
Kingdom
TR8 5EE
Auditor Azets Audit Services
Woodlands Court
Truro Business Park
Truro
Cornwall
United Kingdom
TR4 9NH
Bankers National
Westminster
Bank Pic
5 Fore Street
Bodmin
Cornwall
United
Kingdom
PL31 2DB

Page
Trustees'
report
1-14
Statement
oftrustees'
responsibilities 15
Independent
auditor's
report 16-18
Statement offinancial activities 19
Balance sheet 20
Statement ofcash flows 21
Notes to the financial statements 22-37

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2022 2022 2022 2021 2021 2021
Notes 6 F 6 6
jnntttg from:
Donations
and legacies
2 2,696 2,696 460 460
Charitable
activities
3 235,302 3,315,690 3,550,992 69,388 3,768,177 3,837,565
Investments 4 3,555 3,555 (143) (143)
Total income 241,553 3,315,690 3,557,243 69,705 3,768,177 3,837,882
Ezgm(ttlittmm;
Charitable
activities
5 163,920 3,670,974 3,834,894 (7,244) 3,146,332 3,139,088
Net incomingi
(outgoing) resources
before transfers 77,633 (355,284) (277,651) 76,949 621,845 698,794
Gross transfers between
funds (9,070) 9,070
Net (expenditure)/income for
the year/
Net movement in funds 68,563 (346,214) (277,651) 76,949 621,845 698,794
Fund balances at 1
January 2022 1,273,128 950,719 2,223,847 1,196,179 328,874 1,525,053
Fund balances at 31
December 2022 1,341,691 604,505 1,946,196 1,273,128 950,719 2,223,847

2022 2021
Notes F
Fixed assets
Tangible assets
Current assets
494,590 514,237
Debtors 10 458,041 622,705
Investments 11 200,000 100,000
Cash at bank and in hand 876,968 1,069,730
Creditors: amounts falling due within 1,535,009 1,792,435
one year 12 (83,403) (82,825)
Net current assets 1,451,808 1,709,610
Total assets less current liabilities 1,946,196 2,223,847
Income funds
Restricted funds 13 604,505 950,719
Unrestricted
funds
1,341,691 1,273,128
1,946,196 2,223,847

2022 2021
Notes 6
Cash flows from operating activities
Cash (absorbed
by)/generated
from 17
operations (86,468) 533,870
Investing activities
Purchase oftangible
fixed assets
(9,849) (17,572)
Transfers to term deposits (100,000)
Transfers from term deposits 798
Interest received 3,555 (143)
Net cash used in investing activities (106,294) (16,917)
Net cash used
in financing
activities
Net (decrease)/increase
in
cash and cash
equivalents (192,762) 516,953
Cash and cash equivalents at beginning ofyear 1,069,730 552,777
Cash and cash equivalents at end of year 876,968 1,069,730

Unrestricted Unrestricted
funds funds
2022 2021
6 5
Donations and gifts 2,696 460
Charitable activities
Mental Mental
Health Health
Services Services
2022 2021
6 f
Performance related grants 3,550,992 3,825,065
Charitable rental income 12,500
3,550,992 3,837,565
Analysis by fund
Unrestricted funds 235,302 69,388
Restricted funds 3,315,690 3,768,177
3,550,992 3,837,565
3 Charitable
activities
Performance
related grants
Charitable
rental income
Unrestricted Unrestricted
funds funds
2022 2021
6
3,555 (143)

Mental Mental
Health Health
Services Services
2022 2021
6
Staffcosts 3,032,469 2,500,705
Depreciation and impairment 29,496 39,903
Rent 6,295 5,958
Insurance 1,995 2,242
Utilities 29,186 25,267
Beneficiary costs 47,767 51,457
Motor, travel and subsistence 183,374 74,372
Training 17,421 12,168
Printing,
postage
and stationery 7,205 6,343
Advertising 7,265 1,534
Lease rental equipment 2,305 2,287
Repairs and renewals 12,134 12,983
Cleaning 4,356 2,822
Canteen 429 173
Bad debts 15
Staff recruitment 75
Other charitable expenditure 28,667 21,246
3,410,454 2,759,460
Share ofsupport costs (see note 6) 390,503 362,629
Share ofgovernance costs (see note 6) 33,937 16,999
3,834,894 3,139,088
Analysis
by
fund
Unrestricted funds 163,920 (7,244)
Restricted funds 3,670,974 3,146,332
3,834,894 3,139,088

Support Governance 2022 Support costs Governance 2021
COStS COSts costs
8
Staff costs 221,429 221,429 206,740 206,740
Rent and utilities 64,161 64,161 54,227 54,227
Insurance 15,953 15,953 15,433 15,433
Motor, travel and
subsistence 14,856 14,856 5,457 5,457
Training 13,481 13,481 10,842 10,842
Printing,
postage and
stationery 11,414 11,414 9,781 9,781
Advertising 6,032 6,032 10,607 10,607
Lease rental equipment 4,264 4,264 5,025 5,025
Repairs and renewals 23,314 23,314 32,565 32,565
Other support costs 14,598 14,598 10,961 10,961
Irrecoverable VAT 1,001 1,001 991 991
Audit fees 15,000 15,000 7,500 7,500
Accountancy 6,889 6,889 3,660 3,660
Legal and professional 12,048 12,048 5,839 5,839
390,503 33,937 424,440 362,629 16,999 379,628
Analysed
between
Charitable
activities
390,503 33,937 424,440 362,629 16,999 379,628

2022 2021
Number Number
Mental Health Services 135 123
Employment
costs
2022 2021
Wages and salaries 2,945,302 2,467,908
Social secudity costs 251,798 192,921
Other pension costs 56,798 46,616
3,253,898 2,707,445

9 Tangible fixe d assets
Freehold
land
Fixtures and Total
and bufidings fittings
8
Cost
At 1 January 2022 523,010 178,410 701,420
Additions 1,981 7,868 9,849
At 31 December 2022 524,991 186,278 711,269
Depreciation and impairment
At 1 January 2022 30,810 156,373 187,183
Depreciation charged in the year 10,959 18,537 29,496
At 31 December 2022 41,769 174,910 216,679
Carrying
amount
At 31 December 2022 483,222 11,368 494,590
At 31 December 2021 492,200 22,037 514,237
10 Debtors
Amounts
falling due
within one year: 2022
K
2021f
Trade debtors 140,779 148,520
Other debtors 595
Prepayments and accrued income 317,262 473,590
458,041 622,705
11 Current asset Investments
2022 2021
6
Term deposits 200,000 100,000

Creditors: amounts
f
alling due within one year
2022 2021
9 8
Other taxation and social security 250
Trade creditors 32,239 35,253
Other creditors 5,255 4,005
Accruals and deferred income 45,659 43,567
83,403 82,825
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14 Analysis ofnet assets between funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2022 2022 2022 2021 2021 2021
6 8 f F 8
Fund balances at 31
December 2022 are
represented
by:
Tangible assets 494,590 494,590 514,237 514,237
Current assets/(liabilities) 847,101 604,505 1,451,606 758,891 950,719 1,709,610
1,341,691 604,505 1,946,196 1,273,128 950,719 2,223,847
2022 2021f
Within one year 11,924 28,164
Between two and five years 10,764 12,966
22,688 41,130

2022 2021
8 8
Aggregate compensation 141,525 134,142

17 Cash generated
from
operations operations 2022 2021
8 f
(Deficit)/surpus
for the
year (277,651) 698,794
Adjustments
for:
Interest income recognised
in
statement offinancial activities (3,555) 143
Depreciation
and impairment
oftangible fixed assets 29,496 39,903
Movements
in working
capital:
Decrease/(increase)
in
debtors 164,664 (229,101)
Increase
in creditors
578 24,131
Cash (absorbed
by)/generated
from operations
(86,468) 533,870
18 Analysis ofchanges in net funds
The charity had no debt during the year.