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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|||
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||||||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)|
##
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||||||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|
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|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|
##
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|19.|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|
##
##
##
|28.|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|
##
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##
##
|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)|