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2023-03-31-accounts

Governors Pat Graham
Peter Glover
Jennifer Whinnett
Anthony
Green
Zebunisa
Ahmed
Susan Weir
Emma Grunenberg (Appointed 11April 2023)
Secretary Fiona Harper
Charity number (England and Wales) 1011895
Charity number (Scotland) SC038601
Company number 2717020
Principal address Springfield
House
15/16 Springfield
D(JN
DE E
DD1 4JE
Registered office 31 The Oaks
Heathfield
England
TN21 8YA
Auditor Bird Simpson &Co.
144 Nethergate
Dundee
DD1 4EB
Bankers The Royal Bank of Scotland
Perth Chief Office
12 Dunkeld
Road
Perth
PH1 5RB

Page
Chairman's statement 1-2
Governors' report 3-21
Statement ofGovernors' responsibilities 22
Independent auditor's report 23-26
Statement offinancial activities 27-28
Balance sheet 29
Statement of cash flows 30
Notes to the financial statements 31 - 44

Current
financial		 Current
financial		 year
Unrestricted Unrestricted Restricted Total Total
funds funds funds
designated
2023 2023 2023 2023 2022
Notes 6 6 f 6 6
IiU;ftmg&gttr,
Voluntary
income		 232,842 52,786 285,628 242,790
Charitable
activities		 36,383 640,380 676,763 653,110
Other trading activities 529 529 1,520
Investments 3,490 3,490 68
Total income 272,715 693,695 966,410 897,488
~e~n
Raising funds 6 69,118 69,118 80,365
Charitable
activities		 7 189,861 607,167 797,028 717,842
Total resources expended 258,979 607,167 866,146 798,207
Net incoming resources before
transfers 13,736 86,528 100,264 99,281
Gross transfers between funds 14 38,184 12,986 (51,170)
Net income for the year/
Net movement in funds 51,920 12,986 35,358 100,264 99,281
Fund balances at 1 April 2022 295,240 35,500 396,225 726,965 627,684
Fund balances at 31 March 2023 347,160 48,486 431,583 827,229 726,965

Prior financial year
Unrestricted Endowment Restricted Total
funds funds funds
designated
2022 2022 2022 2022
Notes 6 6 6
lttgarmLfgin;
Voluntary
income		 231,273 11,517 242,790
Charitable
activities		 51,317 601,793 653,110
Other trading
activities		 729 791 1,520
Investments 68 68
Total Income 283,387 614,101 897,488
EKitgtISI(tgf KQK
Raising funds 80,365 80,365
Charitable
activities		 140,050 577,792 717842
Total resources expended 220,415 577,792 798,207
Net incoming resources before transfers 62,972 36,309 99,281
Gross transfers between funds 14 54,975 (8,010) (46,965)
Net income for the year/
Net movement in funds 117,947 (8,010) (10,656) 99,281
Fund balances at 1 April 2021 177,293 43,510 406,881 627,684
Fund balances at 31 March 2022 295,240 35,500 396,225 726,965

2023 2022
Notes 6 6
Fixed assets
Tangible assets 15 23,338 31,117
Current assets
Stocks 16 2,340 3,300
Debtors 17 31,699 81,917
Cash at bank and in hand 882,935 703,957
916,974 789,174
Creditors: amounts falling due within
one year 18 (113,083) (93,326)
Net current assets 803,891 695,848
Total assets less current liabilities 827,229 726,965
Income funds
Restricted funds 21 431,583 396,225
~U
Designated funds 22 48,486 35,500
General unrestricted funds 347,160 295,240
395,646 330,740
827,229 726,965

2023 2022
Notes 6 6
Cash flows from operating activities
Cash generated
from operations		 25 175,488 99,524
Investing activities
Purchase oftangible
fixed assets		 (13,908)
Investment income received 3,490 68
Net cash generated
from/(used		 in)
investing activities 3,490 (13,840)
Net cash used
in financing		 activities
Net Increase
in cash and cash		 equivalents 178,978 85,684
Cash and cash equivalents at beginning ofyear 703,957 618,273
Cash and cash equivalents at end of year 882,935 703,957

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023f 2023
f		 2022
f		 2022
f		 2022f
Donations and gifts 7,842 51,886 59,728 3,298 5,972 9,270
Government and other
grants 225,000 900 225,900 227,975 5,545 233,520
232,842 52,786 285,628 231,273 11,517 242,790

Provision
of		 Provision
of
services & services &
activities activities
2023 2022
f f
Sales within charitable activities 110,363 115,555
Services provided under contract 276,546 262,914
Performance related grants 289,854 274,641
676,763 653,110
Analysis by fund
Unrestricted funds 36,383 51,317
Restricted funds 640,380 601,793
676,763 653,110

Restricted Unrestricted Restricted Total
funds funds funds
2023 2022 2022 2022
f f f f
529 729 791 1,520

Unrestricted Unrestricted
funds funds
2023 2022
6 E
Interest receivable 3,490 68
6 Raising funds
Unrestricted Unrestricted
funds funds
2023 2022
8 f.
'
Costs of e e unta inco e
ITservices & support 1,940 7,658
Oftice &Advertising 6,788 2,674
Staff costs 57,777 67,666
Costs ofgenerating voluntary income 66,505 77,998
T~di
Other fundraising costs 70
Support costs 2,543 2,367
Trading costs 2,613 2,367
69,118 80,365

Services Services
and and
activities activities
2023 2022
6 6
Staff costs 450,029 455,792
Depreciation
and		 impairment 7,779 10,372
Staff travel costs 6,678 4,978
Staff training
and		 conferences 351 5,120
Rent, rates 8 office equipment 14,511 15,837
Subscriptions 2,297 2,022
Computer costs 4,963 4,776
Post, stationery
8 advertising		 5,510 4,435
Sundries
& other		 costs 967 76
Volunteer expenses 81 847
Hire ofvenues 5,807 3,440
Catering costs 2,603 914
Tutor fees 8 travel costs 52,533 64,390
Workshop
materials		 1,813 6,973
Pamiloo
running		 costs 3,879 3,092
Caravan costs 9,274 5,816
Coach house costs 23,472 21,355
Project activity costs 48,470 18,986
Consultancy
fees		 16,784 12,349
657,801 641,570
Grant funding
of activities (see note 8)		 26,943
Share ofgovernance costs (see note 9) 112,284 76,272
797,028 717,842
Analysis
by fund
Unrestricted
funds		 189,861 140,050
Restricted
funds		 607,167 577,792
797,028 717,842

Services and 2022
activities
2023
f
Grants to institutions:
Grants to individuals 26,943
26,943

Support cost s
Support Governance 2023 Support costs Governance 2022
costs costs costs
8 6 6 E f
Staff costs 103,654 103,654 67,695 67,695
Audit services 4,620 4,620 4,320 4,320
Accountancy& payroll 6,553 6,553 6,624 6,624
110,207 4,620 114,827 74,319 4,320 78,639
Analysed between
Trading 2,543 2,543 2,367 2,367
Charitable activities 107,664 4,620 112,284 71,952 4,320 76,272
110,207 4,620 114,827 74,319 4,320 78,639
Auditor's remuneration
Fees payable to the charity's auditor 2023 2022
9 6
Audit ofthe charity's annual accounts 4,620 4,320
Non-audit services
All other non-audit services 6,553 6,624

2023 2022
Number Number
Raising funds 2 2
Support & Governance 2 2
Charitable activities 16 15
Total 20 19
Employment costs 2023 2022
6 6
Wages and salaries 544,130 533,163
Social security costs 61,250 51,349
Other pension costs 21,631 18,805
627,011 603,317

15 Tangible fix ed asset s
Caravan
&		 Computers Total
Pamlloo
Cost
At 1 April 2022 74,959 13,908 88,867
At 31 March 2023 74,959 13,908 88,867
Depreciation and Impairment
At 1 April 2022 54,273 3,477 57,750
Depreciation charged in the year 5,171 2,608 7,779
At 31 March 2023 59,444 6,085 65,529
Carrying
amount
At 31 March 2023 15,515 7,823 23,338
At 31 March 2022 20,686 10,431 31,117
16 Stocks
2023f 2022
f
Finished goods and goods for resale 2,340 3,300
17 Debtors
Amounts
falling due		 within one year: 2023f 2022
f
Trade debtors 28,099 7,338
Prepayments and accrued income 3,600 74,579
31,699 81,917

18 Creditors: amounts Creditors: amounts Creditors: amounts falling falling due within one year due within one year
2023 2022
Notes 8 6
Deferred income 78,037 54,262
Accruals 35,046 39,064
113,083 93,326
19 Deferred income
2023 2022
8 9
Other deferred
income		 78,037 54,262
Deferred income is included in the financial statements as follows:
2023 2022
f
Deferred income is included within:
Current liabilities 78,037 54,262
Movements
in the year:
Deferred income at 1 April 2022 54,262 11,000
Released from previous periods (54,262) (11,000)
Resources deferred in the year 78,037 54,262
Deferred income at 31 March 2023 78,037 54,262

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Balance at Transfers Balance at Transfers Balance at
1 April 2021 1 April 2022 31 March 2023
6 6 6 6 6
IT upgrade 7,986 7,986 7,986
Consultancy Services 35,524 (8,010) 27,514 (27,514)
HR 18,000 18,000
Office Move 6,000 6,000
Database Project 16,500 16,500
43,510 (8,010) 35,500 12,986 48,486
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24 Related party transactions
Remuneration
of key management		 personnel
The remuneration
of key management		 personnel is as follows.
2023 2022
6 6
Aggregate
compensation		 67,581 64, 124
Transactions
with related parties
During the year the charity entered into the following transactions with related parties:
Payment
for services delivered
by one		 trustee, total value f3,034.
The services were acquired
under the		 normal procedures ofthe charity for this type ofwork.
26 Cash generated
from operations		 2023 2022
6 6
Surplus
for the year		 100,264 99,281
Adjustments
for:
Investment
income recognised
in statement		 of financial activities (3,490) (68)
Depreciation
and impairment
oftangible		 fixed assets 7,779 10,372
Movements
in working
capital:
Decrease
in stocks		 960 1,380
Decrease/(increase)
in debtors		 50,218 (56,897)
(Decrease)fincrease
in creditors		 (4,018) 2,194
Increase
in deferred
income		 23,775 43,262
Cash generated
from operations		 175,488 99,524
26 Analysis
of changes
in net funds
The charity had no debt dunng
the year.
Balance Incoming Resources Balance
Su
ortin
carers
eo le		 with PMLD & Communities 31 03.22
f		 Resources
f		 Expended
f		 Transfers
f		 31.03.23
f
Family Support Service Fife 18,242 56,790 (52,402) (3,874) 18,756 FSF
Family Support Service Glasgow 33,101 67,105 (53,663) (3,361) 43,182 FSG
Family Support Service Grampian 241 28,342 (22,752) 3,022 8,853 FSA
Family Support Service South Lanerkshire 14,751 71,392 (60,597) (4,928) 20,618 FSL
Family Support Service Tayside 12,612 49,534 (50,387) (3,369) 8,390 FST
Leisure Project, Glasgow 734 150 (335) 549 LEG
Leisure Project, Fife 16,352 42,070 (34,452) 23,970 LEF
Digital Transitions
Glasgow		 51,685 49,056 (31,964) (8,950) 59,827 DTR
Commumty
tnctusive
Living		 5,670 (1,283) (4,387) CIL
Counselling
Project		 18,207 (2,959) 15,248 COU
Counselhng
Project - Fife		 25,482 (11,292) (1,087) 13,103 COU FIF
Counselling
Project - Glasgow		 9,909 (8,916) (734) 259 COU GLA
Counselling
Project - North		 Lanarkshire 12,036 (11,049) (892) 95 COU NL
Counselhng
Project - South		 Lanarkshire 9,696 (10,931) (1,235) COU SL
Connect Club Aberfekly 3,736 9,000 (4,568) (599) 7,569 CCA
Perlh & Kinross Lockdown Support (168) 168 PKL
Health
&social care alliance		 5,348 14,185 (29,870) (3,040) (13,377) ALL
Angus Creative Communities 10,256 (9,888) (368) ANG
Basil Death Fund 1,268 (1,019) 249 BDF
Inclusive
Family Fund		 5,500 (4,147) (1,353) IF F
Early Years Passports 6,815 (6,047) (361) 407 EYP
Neurological
Framework		 36,055 (19,389) (2,247) 14,419 NELI
Roots into Empathetic
Employment		 16,000 (7,258) (952) 7,790 REE
Year ofStories 26,016 (24,539) (1,477) 0 YOS
Ctadunannanshire
inclusive		 activities 18,000 (6,709) 11,291 CLA
Donor funds for families 46,396 (26,943) 19,453 DON
Disabled
chiklren
and young		 people 11,856 (11,692) 164 DYC
Intensive
Interaction		 (346) (346) INT
Wigtown
forth Valfey		 903 903 WFV
214,427 589,161 505,565 37,886 260,137
Education
&develo
ment:
Training 20,842 6,160 (5,877) 21,125 TRN
Alliance
Postural Care Project		 15,933 (2,660) 13,273 POS
Digital Passports 15,688 6,862 10,789 550 11211 DIG
52,463 13,022 19326 550 45,609
Influencin
ohc
&
ractice:
Changing
Places Campaign		 34,478 31,913 33,665 32,726 CPC
Deuto
in
& su
ortin
innovative		 ractice
Remembrance
Garden		 2,711 2,711 REM
Dumfrles
&Galloway MSS Development		 Program 8,767 58,599 (41,681) (2,734) 22,951 DGS
On-Line Actvities (DOR) 5,565 1,000 3,949 2,616 DOR
17043 59599 45630 2 734 28,278
Goverance
& sustainabili
Mrs Hay Legacy 73,975 10,000 63,975 LEGACY
Co-op fund 3,839 2,981 858 COOP
77,814 2,981 10,000 64,833
Total Restncted
Funds		 396,225 693,695 607,167 51,170 431,583