2022-03-31-accounts - Stockport, East Cheshire, High Peak, Urmston & District Cerebral Palsy Society

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Contents				Page
Combined Trustees' Annual Report		and Directors'	Report	2 - 13
Financial Review				14-18
Independent	Auditors report to the	Members		19-22
Consolidated	Statement of Financial	Activities		23
Consolidated	and Charity Balance Sheets			24
Consolidated	and Charity Statement	of Cash Flows		25
Notes to the	Financial Statements			26-41

Charity Number	Charity Number	1009768
Company	Number	02683946
Principal	Office	Granville House, 20 Parsonage			Road, Heaton Moor, Stockport, SK44JZ
External	Auditors	Beever and Struthers,	Statutory		Auditors
		One Express, 1George	Leigh Street, Manchester,			M4 SDL
Bankers		Royal Bank ofScotland
		1 Heaton Moor Road,	Heaton	Chapel, Stockport		SK44LW
Solicitors		Slater Heelis Solicitors
		Oakland House, 2'~ Floor Suite			2, 34Washway Road, Sale, M33 6FS

Chairperson		Rob Armstrong
Deputy Chairperson		Roy Dudley-Southern	MBE
Executive Committee	Members	Natalie Hinchcliffe
		Nicole Guy
		Maria Repanos
		Charlotte Furnival —resigned 16.02.22
		Mike Bailey
		Rory Alkin

						Total	Total
				Unrestricted	Restricted	funds	funds
				funds	funds	2022	2021
			Note
Income from:
Donations and legacies			4	14,497		14,497	47,889
Other trading activities			5	22,251		22,251	10,484
Investments			6	131		131	288
Charitable activities			7	3,379,182	111,078	3,490,250	3,599,019
Total income				3,416061	111078	3 527 139	3757 68D
Expenditure on:
Raising funds			8	41,028		41,028	58,808
Charitable activities			9	3,068,409	130,638	3,199,047	3,151,382
Other			11	12,281	-	12,281	31,418
Total expenditure				3 121718	130,638	3252 355	3241 508
Net income/(expenditure)		and net		294,343	(19,560)	274,783	515,072
movement In funds	for the year
Reconciliation ofFunds
Total funds brought	forward		20/21	2,183,596	246,818	2,430,414	1,914,342
Total funds canied forward			20/21	2,477 939	227 258	2,7D5,197	2430,414

Consolidated and	Cha	rity B	alance	Sheets	as at 31 March	as at 31 March	2022
					Group			Charity
				Note	2022 f		2021 f	2022 f	2021 f
Fixed Assets:
Tangible fixed assets				14	1,093,268	1,122,911		1,093,268	1,122,911
Investments				15				2	2
Total		fixed assets			1 D93 268	1	122911	1 D93 270	1,122913
Current Assets:
Debtors				16	469,374		754,008	468,894	753,526
Cash at bank and in	hand			28	1 693290		973653	1,689 707	97D070
7 t	1	t	Dt		2,162,664	1,727,661		2,158,6D1	1,723,596
Creditors:
Amounts falling due	within one year			17	(550,735)		(420,158)	(560,735)	(420,158)
Net current assets					1,611,929	1,307,503		1,607,866	1,303,438
Total assets less current liabilities					2 705 197	2	430,414	2,701 136	2 426 351
The funds ofthe charity:
Restricted income funds				20	227,258		246,818	227,258	246,818
Unrestricted Funds;
Designated income	funds			20	2,543		2,543	2,543	2,543
Unrestricted income	funds			20	2,454,552	2,160,209		2,450,491	2,156,146
Non-charitable trading		funds		20	2D 844		20,844	2D 844	2D 844
Total unrestricted funds					2,477,939	2,183,596		2,473,878	2,179,533
Total charity funds					2 7D5 197	2	43D 414	2 701 136	2 426 351

				Group			Charity
				2022	2021	2022		2021
			Note	E	E	E		E
Cash provided by operating			27	754,603	350,669	754,603		350,668
activities
Cash flows from Investing
activities
Interest income				131	288		131		288
Purchase oftangible fixed assets				(35,097)	(36,318)	(35,097)		(36,318)
Cash (used in) investing activities				~34,966 ~36,030		~34	966 ~36		D3D
Change in cash and cash
equivalents in the year				719,637	314,639	719,637		314,638
Cash and cash equivalents	at	the
beginning ofthe year				973,653	659,014	970,070		655,432
Cash and cash equivalents		at the
end ofthe year				1 693290	973,693	1 639	7D7	97D	D7D

ounting Tangible	policies (continued) fixed assets
Individual	fixed assets costing	E500 or more are	capitalised	at cost and are depreciated
over their	estimated useful economic lives as follows:
A~tt:	t	Annual Rate	and basis
Freehold	Land 8 Buildings	2% straight line
Fixtures,	Fittings 8 Equipment	20% reducing	balance
Computer	Equipment	20% reducing	balance
Motor Vehicles		25% straight	line

		2022	2021
Subsidiary	Balance Sheet	E	E
Current Assets		4066	4 066
Net Current	Assets	4066	4 066
Members'	Funds	4066	4,066

Donations and legacies
	Unrestricted	Unrestricted
	Funds	Funds
	2022	2021
	E	E
Gifts and donations —Other	14,497	11,777
Grants		36112
	14,497	47 889

Unrestricted	Unrestricted
Funds	Funds
2022	2021
E
22 261	10484
22,251	10,484

Unrestricted	Unrestricted
Funds	Funds
2022	2021
E	E
131	288
131	288

. Incoming	resources	from char	itable act	ivities
					unrestricted		Restricted
					Funds		Funds
					2022		2022	2022
	Residential	Supported	Day	Community				TOTAL
	Services	Living	Services	Services
		8
Service fees	1,171,469	204,969	1,202,293	780,046	3,368,777			3,368,777
Contractual receipts, grants				20,406		20,406	111,078	131,483
	1 171469	204 969	1 202 293	800 461	3	379 182	111078	3490 260

					Unrestricted	Restricted
					Funds	Funds	Total
	Residential	Supported	Day	Community	2021	2021	2021
	Services f	Living F	Services f	Services	F		f
Service fees	979,276	173,117	1,185,272	880,468	3,218,131		3,218,131
Contractual
receipts			83,628	297,328	380,956	99,932	480,888
grants
	979,276	173,117	1,268,900	1,177,794	3,599,087	99,932	3,699,019

Unrestricted	Unrestricted
Funds	Funds
2022f	2021 f
41 028	58 808
41,D28	58 DD8

Analysis ofcharitable	Analysis ofcharitable	expenditure
		Activities
		Undertaken	Support	Governance	Total	Total
		Directly F	Costsf	Costs f	2022f	2021
Residential	services	869,050	229,796	4,961	1,103,807	1,049,282
Supported	living services	156,221	55,593	960	212,774	186,713
Day services		790,615	215,744	4,558	1,010,917	1,033,996
Community	services	811,751	55,869	3,929	871,549	881,391
		2,627,637	557,002	14,408	3,199,047	3,151,382

Analysis ofsupport costs and governance	Analysis ofsupport costs and governance	Analysis ofsupport costs and governance	costs
			2022		2021
		General	Governance		General	Governance
		Support	Function		Support	Function
		E	E		E	E
Marketing &		173,159			135,813
administration
Finance		99,522			120,476
HR &Reorganisation		84,820			88,462
Health &Safety		3,488			4,333
Rent & Rates					47,712
Heat & light		381			5,914
Insurance		49,768			48,138
Information technology		85,712			84,880
Depreciation		19,973			23,615
Other		40,179			16,120
Auditors remuneration			11,856			10,944
Printing annual	review			924		648
and accounts
Trustees' Expenses				10
Other			1	618
		557,002	14,408		575,463	11,592

Other resources expended	Other resources expended
			Unrestricted	Unrestricted
			Funds	Funds
			2022	2021
			E	E
Provision	for rationalisation	costs		15,344
Provision	for bad debts		12281	16 D74
			12281	31418

Staff costs
	2022	2021
	E	E
Wages &salaries	2,070,460	2,234,907
Social security costs	140,488	145,702
Pension costs	52 D39	54 846
	2 262,987	2 435 456

full time eq as follows:	uivalent employees including casual	and part time staff analysed by	function was
		2022	2021
		No.	No.
Residential	services	24	22
Supported	living	5	5
Day services		27	33
Community	services	24	27
Administration and support		11	14
		91	101

Net income	/ (expenditure) for	/ (expenditure) for	the year
This is stated	after	charging:
				2022	2021
				E	E
Operating leases		- Equipment		15,692	10,568
		- Buildings			43,092
Depreciation				64,738	62,177
Auditor's remuneration (excluding			VAT)	9,880	9,300

14.	Tangible Fixed As	sets
		Freehold
		property	&	Fixtures	Computer	Motor
GROUP/CHARITY		Land		&fittings	equipment	vehicles		Total
		E		E	E	E
Cost
As	at 1 April 2021	1,123,338		546,713	413,406	169,359		2,254,816
Additions Disposals				31,301	3,796	~53,762	-	35,097 ~53762
As	at 31 March 2022	1 123338		58D 014	417202	115597		2 236 151
Depreciation
As	at 1 April 2021	159,266		475,656	327,622	169,359		1,131,905
Charged in year Disposals		22,467		24,357	17,916	~53,762	-	64,740 ~53 762
As	at 31 March 2022	181 735		600 013	345 538	115597		1 142 883
Net	book value
As	at 31 March 2022	941,603		BD,OD1	71 664			1,093268
A	131 Ma 0 2021	964 D70		73 057	85 784			1 122 911
ts.	Charity Investments
							2022		2021
								E
	Unquoted investments
	Shares in subsidiary	undertaking		at cost
	Total

Debtors
				Group		Charity
				2022	2021	2022	2021
				E	E	E	E
Trade debtors				270,483	400,433	270,483	400,433
Amounts	owed by subsidiary		undertaking			(480)	(482)
Prepayments		and accrued income		198 891	353575	198 891	353,575
				469,374	754008	468,894	753526

		Group		Charity
		2022	2021	2022	2021
		E	E	E	E
Trade creditors		315,890	210,286	315,890	210,286
Accruals and deferred	income	187,231	174,509	187,231	174,509
Taxation and social security		31,110	28,426	31,110	28,426
Other creditors		16504	6937	16 5D4	6,937
		65D 735	420 158	550 735	420 158

the balanc	e sheet d	a	te.
												Group	ICharity
												2022	2021
												E	E
Balance	as at 1 April 2021											78,869	13,769
Amount	released	to income				earned			from charitable			(5,000)	(13,769)
activities
Amount	deferred	in year										5 000	78,869
Balance	as at 31	March		2022								78 869	70	069
Group and Charity			Financial			Commitments
												2022	2021
												E		E
Total offuture minimum lease						payments				under non-cancellable
operating	leases for		each	of	the		following			periods:
Not	later than		one year									15,889	6,453
Later than one			year	and		not		later than five years				19459	1	077
												35348	0	330
7 t II	p 7	t		0	I		dt	th		t	p	16692	53	660

Analysis	ofCharitable Funds
Analysis	of restricted fund movements	—Current	year
		Funds at			Funds at
		1 April	Incoming	Resources	31 March
		2021	resources	expended	2022
		E		E	E
Equipment & Fittings fund		128,695		(8,708)	119,987
Support Cheddle Cheddle Total	for activities (Covid —staffing) Lodge benefit fund Lodge Legacies fund	116,342 1 781 246,818	111,078 111078	(111,078) (10,496) ~356 ~130,638	105,846 1,425 227258,

Analysis	o	f restricte	d fund movement	s —Previous	year
				Funds at			Funds at
				1 April	Incoming	Resources	31 March
				2020 E	resources E	expended E	2021 f
Equipment		& Fittings	fund	139,412		(10,717)	128,695
Support	for	activities	(Covid —staffing)		99,932	(99,932)
Cheddle Cheddle Total	Lodge benefit fund Lodge Legacies fund			127,224 2 226 268,862	99,932	(10,882) ~445 ~121,976	116,342 1 781 246,818

Description	Description	, nature and purpose	ofthe restricted funds	ofthe restricted funds	ofthe restricted funds
Equipment		& Fittings fund	To purchase various items ofequipment and
			fittings funded by grants and donations.
Support	for	activities	To provide various activities across	our Day		and
			Locality services
Cheddle	Lodge benefit fund		Funds received as a donation from	the
			Overstone Trust used for land acquisition		and
			property improvements at Cheddle	Lodge	for		the
			benefit ofthe residents at Cheddle	Lodge.
Cheddle	Lodge Legacies fund		Funds received as a legacy for the	purposes			of
			either maintaining or improving the	property		at
			Cheddle Lodge, or for the residents	ofthat
			property.

Analysis	o	f u	nrestricte	d fund move	ments —Cur	rent year
				Funds at			Funds at
				1 April	Incoming	Resources	31 March
				2021	resources	expended	2022
				E	E	E	E
Designated		fund		2,543			2,543
Non-charitable			fund	20,644			20,844
General	fund			2160209	3416061	~312171~	2454,552
Total				2,183596	3416061	~3121,778	2,477,939

Analysis	o	f u	nrestrict	ed fund move	ments —Pr	evious year
				Funds at			Funds at
				1 April	Incoming	Resources	31 March
				2020	resources	expended	2021
				E	E	E	E
Designated		fund		2,543			2,543
Non-charitable			fund	20,844			20,844
General	fund			1,622,093	3657 748	~3179632	2,160,209
Total				1,645 480	3 657,748	~3179632	2,183596

Analysi	s o	fGroup	Net Asse	ts between F	unds —Current ye	ar
						Total
				Restricted	Unrestricted	Funds
				Funds	Funds	2022
Tangible	fixed assets			181,837	911,431	1,093,268
Cash at bank and in-hand Other net current assets				45,421	1,647,869 ~81361	1,693,290 ~81 361
N t	t9	t 31M	82D22	227258	2477 939	2,7D5 197

Notes to the Financial Stat	ements	for the year en	ded 31 March 2022 (continue	ded 31 March 2022 (continue
21.Analysis ofGroup Net	Assets	between Funds	—Previous year (continued)
				Total
		Restricted	Unrestricted	Funds
		Funds	Funds	2021
Tangible fixed assets		187,006	935,905	1,122,911
Cash at bank and in-hand		59,812	913,841	973,653
Other net current assets			333850	33305D
8 1 1 331M	I 2021	246810	2 103,566	2 43D 414

Reconciliation of n	et movem	ent in fu	nds to net cash	flow from	operating activities	operating activities
			Group		Charity
			2022	2021	2022 f	2021 f
Net Income for the	reporting
period (as per the	SOFA)		274,783	516,072	274,783	516,072
Adjustments for:
Depreciation charges			64,740	62,177	64,740	62,177
Income shown in investment		activities	(131)	(288)	(131)	(288)
Decrease/(increase)	in debtors		284,634	(369,058)	284,634	(369,059)
Increase in creditors			130,577	141 766	130,577	141 766
Net cash provided activities	by operating		754 603	360 666	754 6D3	35D,665

		Group					Charity
Cash and cash	At 1 April	Cash Flows	At 31	March	At 1	April	Cash Flows	At 31 March
equivalents	2021			2022		2021		2022
	E	E	E		E
Cash	973,653	719637	1,693,290		970070		719637	1 689,707
	973653	719,637	1 693290		970070		719637	1 689707