2022-07-31-accounts - Blackburne House

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Contents			Page
Members ofthe Board and Professional		Advisors
Trustees' Annual Report
Independent Auditor's Report			14
Statement of Financial Activities			19
Comparative Statement of Financial	Activities		20
Summary Income and Expenditure	Account		21
Balance Sheet			22
Statement of Cash Flows			23
Notes to the Accounts			24

Registered	charity name	Blackburne House
Company	number	2674432
Charity number		1010546
The Board	ofTrustees	Lit Cross (Chair)
		Sally-Anne Watkiss
		Therese Patten
		Annette Hennessy
		Claire Dixon
		Kate Fox (resigned 29/09/22)
		Emma Carey (resigned	01/01/22)
		Nina Roberts
		Humaira Khan (appointed		05/04/22)
Company	secretary	Helen Byrne (resigned	31/05/22)
		Jennifer Lawson (appointed			01/06/22)
Chief executive		Anne McColl (resigned	31/12/22)
		Andrea Rushton (appointed			01/01/23)
Registered	office	Blackburne House
		Blackburne Place
		Off Hope Street
		Liverpool
		L8 7PE
Statutory	Auditor	Mitchell Charlesworth	(Audit) Limited
		Accountants
		Registered Auditor
		3rd Floor
		5Temple Square
		Temple Street
		Live rpoo I
		L2 SRH
Bankers		National Westminster	Bank		Pic
		2 —8 Church Street
		Liverpool
		L13BG
Solicitors		MSBSolicitors Ltd
		Silkhouse Court
		Tithebarn Street
		Liverpool
		L2 2LZ

Llz Cross (Chair)	Humaira Khan (appointed	05/04/22)
Kate Fox (resigned 29/09/22)	Claire Dixon
Sally-Anne Watkiss	Therese Patten
Emma Carey (resigned 01/01/22)	Nina Roberts
Annette Hennessy

					Unrestricted	Restricted	Endowment	Total Funds	Total Funds
Income from:				Notes	Funds	Funds	Funds	2022	2021
					f	f	f	f	E
Donations	and legacies				19,525			19,525	145,841
Charitable	activities				1,039,156	72,101		1,111,257	822,865
Investments					1			1	6
Other					24,750			24,750
Total income					1,083,432	72,101		1,155,533	968,712
Expenditure on:
Charitable	activities			6	(1,182,324)	(95,638)	(38,057)	(1,316,019)	(1,090,509)
Total expenditure					(1,182,324)	(95,638)	(38,057)	(1,316,019)	(1,090,509)
Net expenditure		for the
year					(98,892)	(23,537)	(38,057)	(160,486)	(121,797)
Total funds	brought		forward		(407,341)	2,236,369	2,714,761	4,543,789	4,665,586
Total funds	carried		forward		(506,233)	2,212,832	2,676,704	4,383,303	4,543,789

omparativ	e in	fo	rmation	for the	year ended 31	July 2021
					Unrestricted	Restricted	Endowment	Total Funds	Total Funds
Income from:				Notes	Funds	Funds	Funds	2021	2020
					E	E	f	f	f
Donations	and legacies				145,841			145,841	166,440
Charitable	activities				746,871	75,994		822,865	783,241
Investments					6			6	9
Total income					892,718	75,994		968,712	949,690
Expenditure on:
Charitable	activities			6	(951,652)	(100,800)	(38,057)	(1,090,509)	(1,070,494)
Total expenditure					(951,652)	(100,800)	(38,057)	(1,090,509)	(1,070,494)
Net expenditure		for the
year					(58,934)	(24,806)	(38,057)	(121,797)	(120,804)
Total funds	brought		forward		(348,407)	2,261,175	2,752,818	4,665,586	4,786,390
Total funds	carried		forward		(407,341)	2,236,369	2,714,761	4,543,789	4,665,586

			2022	2021
		Notes	f	f
Income			1,155,532	968,706
Interest and investment	income		1	6
Gross income			1,155,533	968,712
Expenditure			1,236,897	1,006,986
Interest payable			8,245	7,099
Depreciation			32,820	38,367
Total expenditure			1,277,962	1,052,452
Net (expenditure)			(122,429)	(83,740)

					2022		2021
				Notes	E		f
Fixed assets
Tangible assets				15		4,968,324		5,035,386
Current assets
Stocks				16	3,654		4,570
Debtors				17	87,384		76,741
Cash at bank	and in	hand			96,977		54,383
					188,015		135,694
Creditors: Amounts		falling due
within one year				18	(656,013)		(513,982)
Net current	liabilities					(467,998)		(378,288)
Total assets	less current		liabilities			4,500,326		4,657,098
Creditors: Amounts		falling due after
more than one year				19		(117,023)		(113,309)
Net assets						4,383,303		4,543,789
The funds ofthe Charity
Endowment				22		2,676,704		2,714,761
Restricted				23		2,212,832		2,236,369
Unrestricted				24		(506,233)		(407,341)
Totalfunds				25		4,383,303		4,543,789

				2022		2021
			Notes	f	6	f
Cash flow from operating	activities
Cash generated from operations			31		28,582		9,700
Cash flow from investing	activities
Payments to acquire tangible		fixed assets		(3,815)		(13,609)
Investment income received				1		6
Net cash flow from investing		activities			(3,814)		(13,603)
					24,768		(3,903)
Cash flow from financing	activities
New borrowings				50,000
Repayment ofloans				(17,598)		(17,937)
Payment of obligations under		finance leases		(6,331)		(5,180)
Interest paid				(8,245)		(7,099)
Net cash flow from financing		activities			17,826		(30,216)
Net increase/(decrease)	in cash and cash equivalents				42,594		(34,119)
Cash and cash equivalents	at	1August 2021			54,383		88,502
Cash and cash equivalents	as at 31July 2022				96,977		54,383

3.	Income from charitable	Income from charitable	Income from charitable	Income from charitable		Unrestricted	Restricted	Endowment	Total	Total
	activities					Funds	Funds	Funds	2022	2021
						f	f	f	f	f
	Nursery income					358,049			358,049	323,627
	Cafe Bar income					221,896			221,896	78,871
	Rent receivable					39,423			39,423	43,137
	Events					102,629			102,629	17,479
	Car park income					23,993			23,993	6,584
	Clatterbridge cafe					277,222			277,222	142,308
	Wellness Centre					2,795			2,795
	Grants receivable:
	People's Postcode			Lottery			22,917		22,917
	Liverpool City	Council - Public
	Health Domestic		Abuse Mental
	Health						16,898		16,898
	Liverpool City	Council-
	Clinically Extremely			Vulnerable
	People Grant						32,286		32,286
	Steve Morgan	Foundation								26,732
	National Lottery									75,994
	Social Enterprise		Support		Fund					97,602
	Social Investment			Business
	Growth Fund									9,250
	Other					13,149			13,149	1,281
						1,039,156	72,101		1,111,257	822,865
4.	Income from investments					Unrestricted	Restricted	Endowment	Total	Total
						Funds	Funds	Funds	2022	2021
						f	f	f	f	f
	Interest received	on		cash
	deposits
	All ofthe above	income in 2021				was attributable	to unrestricted	funds.
5.	Other income								Unrestricted	funds
									Total	Total
									2022	2021
									f	f
	Business interruption			insurance		claim			24,750

6.	Analysis ofexpenditure	Analysis ofexpenditure	on charitable	on charitable	on charitable		Activities
	activities					undertaken		Support			Total	Total
							directly		costs		2022	2021
							f		6		f	f
	Nursery						255,777	171,957		427,734		319,900
	Wellness Centre						628		1,342		1,970	643
	Cafe						379,727	106,568		486,295		165,946
	Events						13,199	49,289			62,488	69,567
	Projects and Business Development						(2,083)				(2,083)	63,996
	Building management						93495	26,365		119,860		276,867
	Clatterbridge cafe						68,777	133139		201,916		193,590
	Other							17,839			17,839
							809,520	506,499		1,316,019		1,090,509
	Of the above	costs f1,182,324 (2021				6951,652) were		attributable	to unrestricted		funds,	f95,638 (2021
	f100,800) were	attributable			to restricted	funds,	and E38,057 (2021E38,057) were attributable					to endowment
	funds.
7.	Allocation ofsupport costs										2022 f	2021 6
	Management salaries									185,003		61,758
	Premises costs									134,285		105,754
	Office costs										57,934	21,359
	Depreciation										70,877	76,424
	Professional										6,430	2,558
	Other										42,467	21,553
	Governance costs (see note				7)						9,503	5,795
										506,499		295,201
8.	Governance costs										2022	2021
											f	f
	Audit and accountancy		fees								9,503	5,795
9.	Staff costs and	employee		benefits							2022 6	2021 f
	The aggregate	payroll	costs		were:
	Wages and salaries									592,577		642,455
	Social security	costs									35,049	40,382
	Other pension	costs									14,691	16,191
										642,317		699,028
	Recharged salaries										58,283	(33,600)
										700,600		665,428

11.	Net income/(expenditure)	Net income/(expenditure)		for the year	for the year				2022	2021
									6	f
	This is stated	after charging:
	Staff pension	contributions							14,691	16,191
	Depreciation								70,877	76,424
	Auditors' remuneration		—as	auditors					9,503	5,795
12.	Auditor's remuneration								2022	2021
									E	f
	Fees payable	to the charity's			auditor	for	the audit of the
	charity's annual accounts								9,503	5,795
13.	Taxation
	The company	is exempt	from corporation				tax on its charitable	activities.
14.	Interest payable and similar expenses								2022	2021
									E	f
	Otherloans								5,596	5,394
	Finance charge payable		under		finance leases				2,649	1,705
									8,245	7,099

Tangible fixed assets	Building		Fixtures &
	Alterations f	Equipment E	Fittings f	Computers f	Total E
Cost
At 1August 2021	6,139,422	261,847	281,000	58,468	6,740,737
Additions		2,339	1,154	322	3,815
At 31July 2022	6,139,422	264,186	282,154	58,790	6,744,552
Depreciation
At 1August 2021	1,184,166	211,229	251,488	58,468	1,705,351
Charge for the year	61,308	5,592	3,977		70,877
At 31July 2022	1,245,474	216,821	255,465	58,468	1,776,228
Net book value
At 31July 2022	4,893,948	47,365	26,689	322	4,968,324
At 31July 2021	4,955,256	50,618	29,512		5,035,386

16.	Stocks			2022	2021
				E	f
	Goods for resale			3,654	4,570
17.	Debtors			2022	2021
				f	E
	Trade debtors			59,628	28,645
	Prepayments			26,238	29,816
	Other debtors			1,518	18,280
				87,384	76,741
18.	Creditors: Amounts	falling due within one year		2022 E	2021 f
	Obligations under finance leases			7,483	6,907
	First Ark loan			29,400	16,939
	Postcard Lottery loan			6,408
	Bounce Backloan			6,243	3,331
	Trade creditors			136,722	99,613
	Social security and	other taxes		41,184	32,619
	Other creditors			304,182	320,606
	Accruals and deferred		income	124,391	33,967
				656,013	513,982

Creditors: Amounts	falling due after more than one year	2022	2021
		f	f
Obligations under finance leases		15,540	22,447
First Ark loan		16,953	44,192
People's Postcode	Lottery loan	42,931
Bounce Back loan		41,599	46,670
		117,023	113,309

Loans and overdrafts
Creditors include loans	which are due			to be repaid as follows:			2022	2021
							f	f
Amounts payable:
In one year or less or on demand							42,051	20,270
In more than one year	but	no more than two years					28,919	32,341
In more than two years	but		not more	than five	years		37,960	33,044
Over five years and payable			by instalments				34,604	25,477
							145,534	111,132
Leases
Finance leases
Finance leases primarily	relate to the			purchase	of kitchen	equipment.
Total future minimum	lease		payments	are as follows:			2022	2021
							f	f
Not later than one year							7,483	6,907
Later than one and not	later		than five	years			15,540	22,447
							23,023	29,354
							Assets other than land
							and buildings
At 31July 2022 the charity		had future		total commitments		under	2022	2021
non-cancellable operating		leases as follows:					f	f
Within one year							20,073	16,529
Between two and five years							45,928	45,967
							66,001	62,496

22.	Endowment funds	Endowment funds				As at					Transfer	As at
						1August					between	31July
						2021	Income			Expenditure	funds	2022
						E		E		f	f	f
	Permanent	endowments:
	Property fund					2,714,761				(38,057)		2,676,704
	Comparative information			in respect ofthe preceding			period	is as	follows:
						As at					Transfer	As at
						1August					between	31July
						2020	Income			Expenditure	funds	2021
						f			f	E	f	f
	Permanent	endowments:
	Property fund					2,752,818				(38,057)		2,714,761
23.	Restricted	funds				As at					Transfer	As at
						1August					between	31July
						2021f	Income E			Expenditure E	funds E	2022 E
	Liverpool	City Council	Nursery		capital	1,817				(663)		1,154
	Liverpool	City Region	—Single
	Investment Fund (Capital			Investment)		2,234,552				(22,874)		2,211,678
	People's Postcode Lottery							22,917		(22,917)
	Liverpool	City Council	- Public		Health
	Domestic	Abuse						16,898		(16,898)
	Liverpool	City Council	—Clinically
	Extremely	Vulnerable	People					32,286		(32,286)
						2,236,369		72,101		(95,638)		2,212,832
	Comparative information			in respect ofthe preceding			period is as follows:
	Restricted	funds				As at					Transfer	As at
						1August					between	31July
						2020		Income		Expenditure	funds	2021
						f			E	E	f	f
	Liverpool	City Council	Nursery		capital	2,480				(663)		1,817
	Liverpool	City Region	—Single
	Investment Fund (Capital			Investment)		2,258,695				(24,143)		2,234,552
	National	Lottery						75,994		(75,994)
						2,261,175		75,994		(100,800)		2,236,369

24.	Unrestricted	Unrestricted	Unrestricted	funds		As at			Transfer	As at
						1Angus't			between	31July
						2021	Income	Expenditure	funds	2022
						E	E	f	f	f
	General	fund				(407,341)	1,083,432	(1,182,324)		(506,233)
	Comparative			information	in respect ofthe preceding		period is as follows:
						As at			Transfer	As at
						1August			between	31July
						2020	Income	Expenditure	funds	2021
						f	E	6	E	f
	General	fund				(348,407)	892,718	(951,652)		(407,341)
25.	Analysis	ofnet assets between				funds	Tangible	Net	Creditors
							fixed	current	due after
							assets f	liabilities E	one year E	Total f
	Endowment			fund			2,676,704			2,676,704
	Restricted		fund				2,212,832			2,212,832
	Unrestricted			funds			78,788	(467,998)	(117,023)	(506,233)
							4,968,324	(467,998)	(117,023)	4,383,303
	Comparative			information	in respect ofthe preceding		period is as follows:
							Tangible	Net	Creditors
							fixed	current	due after
							assets f	liabilities f	one year E	Total f
	Endowment			fund			2,714,761			2,714,761
	Restricted		fund				2,236,369			2,236,369
	Unrestricted			funds			84,256	(378,288)	(113,309)	(407,341)
							5,035,386	(378,288)	(113,309)	4,543,789

Deferred	income	Under 1year f	2022 f	2021 6
At 1August 2021		14,268	14,268	3,750
Additions		110,256	110,256	10,518
Amounts	released to income	(14,268)	(14,268)
At 31July	2022	110,256	110,256	14,268

31.	Reconciliation ofnet	Reconciliation ofnet	(expenditure)	(expenditure)	(expenditure)	(expenditure)	to net cash flow from		2022	2021
	operating activities								6	6
	Net (expenditure)/income				for	the year			(160,486)	(121,797)
	Interest receivable								(1)	(6)
	Interest payable								8,245	7,099
	Depreciation oftangible			fixed		assets			70,877	76,424
	Decrease/(increase)		in stock						916	(1,327)
	(Decrease)/increase		in debtors						(10,643)	14,437
	Increase in creditors								119,674	34,870
	Net cash flow from	operating				activities			28,582	9,700
	Cash and cash equivalent				consists of:
	Cash at bank								88,970	48,250
	Cash in hand								8,007	6,133
									96,977	54,383
32.	Analysis ofchanges	in net debt					Balance at			Balance at
							15't August		Non-cash	31stJuly
							2021	Cashflows	Changes	2022
							f	f	f	f
	Long term borrowings						(90,861)	(50,000)	39,378	(101,483)
	Short term borrowings						(20,271)	17,598	(39,378)	(42,051)
	Obligations under finance				leases		(29,354)	6,331		(23,023)
	Total liabilities						(140,486)	(26,071)		(166,557)
	Cash and cash equivalent						54,383	42,594		96,977
	Total net debt						(86,103)	16,523		(69,580)