2023-03-31-accounts

				Page
Reference and administrative		details ofthe Company,	its Trustees and advisers	1-2
Trustees' report				3-12
Independent	auditors' report	on the financial statements		13-17
Consolidated	statement offinancial activities			18
Consolidated	balance sheet			19-20
Company balance sheet				21 - 22
Consolidated	statement of cash flows			23
Notes to the	financial statements			24 - 58

Trustees				M Mears, Chartered	Accountant	Accountant	Accountant	Accountant
				R G Smith, Retired
				Y M Larkin, HR Director
				N South, Academic	Professor
				N K Alston, Lecturer	&Public			Sector Non-Exec					Director
				T Field, Solicitor
				J F Aldridge, Retired	County Councillor
				C Dollery, Medical Practitioner
				S D Bhima, Medical	Practitioner
				N Dyett, Team Leader			- Young		People		Health		&	Wellbeing	(resigned	23 March
				2023)
				S Lofthouse, Senior		Building		Manager		(appointed				28 October	2022, resigned		18
				May 2023)
				J Donald, Head of IT		Essex &		Kent Police			(appointed			28 October 2022)
				R Kilvington, Company			Director		and Surveyor			(appointed 23 March 2023)
Company	registered
number				02806113
Charity registered
number				1019915
Registered		offic		12 North Hill
				Colchester
				Essex
				CO1 1DZ
Senior leadership			team	Mrs SWright		Chief Executive
				Mrs A Trudgian		Operations			Director
				Mrs JThompson		Clinical/Business				Development				Director
Company	secretary			M Mears
Chief executive officer				SWright
Independent		auditors		Griffin Chapman
				Chartered Accountants
				4&5The Cedars
				Apex 12
				Old Ipswich Road
				Colchester
				Essex
				CO7 7QR
Bankers				Barclays Bank Pic
				9 High Street
				Colchester
				Essex
				CO1 1DA

Loss of	major contract	major contract	major contract		Performance monitoring
					Key performance indicators
					Exception reporting to Trustees
					Dialogue with Commissioners
					Multi-level oversi ht ofservice delive
Reputation		loss			Safeguarding &data protection mandatory training
					DBSchecks undertaken
					Continual review of all Policies and	Procedures
					Review of all "incidents" undertaken
Economic		Climate			Reserves policy reviewed by Finance sub committee
					Asset strong balance sheet
					Market awareness
					Proactive Senior Leadership Team
					Desi nated funds
Loss	of	Funding		&	Appointing of Fundraising professional
Support					Trustees and Patrons relationship	support
					Formal lan and erformance monitorin
Financial					Financial systems and processes
Mismanagement					Budget monitoring and review
					Awareness offraud risks
					External audit
					Finance sub-committee meet re ularl		with formal re	rtin
Loss	of	Infrastructural			Disaster Recovery planning
Assets					Cyber Essentials certified
					Secure hosting of IT infrastructure
					Data protection training and testing
					Secudty &Fire Protection at properties
					Insurance cover
					Business Continuit Policies and Procedures
Staff	and		volunteers		Structured HR policies and procedures
retention					Re ular communication and feedback		from staff and	volunteers
Meeting		the	needs	of	Service user strategy in place
service	users				Re ular review and feedback

				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				2023	2023	2023	2022 restated
			Note	2	2	2
Income from:
Donations and legacies			4	104,593	106,250	210,843	63,381
Charitable activities			5	44,037	3,505,859	3,549,896	3,123,388
Investments			6	140,956		140,956	112,585
Total income				289,586	3,612,109	3,901,695	3,289,365
Expenditure on:
Raising funds			7	121520		12,520	225
Charitable activities			8	22,348	3,627,048	3,649,396	2,810,115
Total expenditure				34,868	3,627,048	3,661,916	2,910,346
Net income/(expenditure)		before
taxation				254,718	(14,939)	239,779	389,025
Taxation			13				(1,/83)
Net income/(expenditure)		after
taxation				254,718	(14,939)	239,779	387,842
Transfers between	funds		21	(50,000)	50,000
Net movement in	funds before other
recognised gains/(losses)				204,718	35,061	239,779	387,842
Other recognised	gains/(losses):
Losses on revaluation offixed assets				(9,782)		(9,782)
Net movement in	funds			194,936	35,061	229,997	387,842
Reconciliation of	funds:
Total funds brought	forward			2,289,296	405,130	2,694,426	2306,584
Net movement in funds				194,936	35,061	229,997	387,842
Total funds carried forward				2,484,232	440,191	2,924,423	2694,426

				2023	2022
Cash flows from operating activities
Net cash	used in operating activities - Note	26		(303,717)	701,943
Cash flows from investing activities
Dividends,	interests and rents from investments			23,186	8,350
Proceeds	from the sale of tangible fixed assets			6,025
Purchase	of tangible fixed assets			(8,045)	182
Movement	in provisions			10,143	(30,000)
Net cash	provided by/(used in) investing	activities		31,309	(23,458)
Cash flows from financing activities
Net cash	provided by financing activities
Change in cash and cash equivalents in		the year		(272,408)	678,485
Cash and	cash equivalents at the beginning	ofthe year		1,833,633	1,155,148
Cash and	cash equivalents at the end of	the year		1,561,225	1,833,633
The notes	on pages 24 to 58 form part ofthese financial		statements

	Unrestricted	Restricted	Total
	funds	funds	funds
	2023	2023	2023
	8	8	8
Donations	104,593	11,250	115,843
Grants		95,000	95,000
Total 2023	104,593	106,250	210,843
	Unrestrictea	Rsstrictea	Totsi
	funds	funds	funds
	2022	2022f	2022
Donations	81,864	1,517	63,381

						Unrestricted	Restricted	Total
						funds	funds	funds
						2023	2023	2023
						8	8	8
Income	from	charitable	activities	and	services	44,037	3,505,859	3,549,896

						Unrestricteo	Restricted		Totai
						funds	funds		funds
						2022	2022		2022f
Income	from	charitable	activities	and	services	47,409	3,075,990	3,	123,399

		Unrestricted	Total
		funds	funds
		2023	2023
		2	2
Investment	income - properties	117,770	117,770
Investment	income - cash	23,186	23&186
Total2023		140,956	140,956

		Unrestricted	Total
		funds	funds
		2022f	2022
Investment	income - properties	106,234	106,234
Investment	income - cash	6,351	6,351
Total 2022		112,565	112,565

Unrestricted	Total
funds	funds
2023	2023
2
12,520	12,520

Unrestricted	Tofai
funds	funds
2022	2022
	2
225	225

		Unrestricted	Restricted
		funds	funds	Total
		2023	2023	2023
		2	2	2
Charitable	activities	21,004	3,613,548	3,634,552
Governance	costs		13,500	13,500
Finance		1,344		1,344
Total 2023		22,348	3,627,048	3,649,396

Summary	by fund type (continued)
		Unrestrfcteo	Restricted
		funds	funds	Totai
		2022	2022	2022
		2
Charitable	activities	17,744	2,878,093	2,895,837
Governance costs			13,000	13,000
Finance			1,278	1,278
Total2022		17,744	2,892,371	2,910,115

		Activities
		undertaken	Support	Total
		directly	costs	funds
		2023	2023	2023
		2	2	2
Charitable	activities	2,951,037	663,515	3,634,552
Governance	costs		13,500	13,500
Finance			1,344	1,344
Total2023		2,951,037	698,359	3,649,396

			Activities
			undertaken	Support	Total
			directly	costs	funds
			2022f	2022	2022
Charitable	activities		2,399,246	498,591	2,895,837
Governance		costs		13,000	13,000
Finance				1,278	1,278
Total 2022			2,399,246	510,889	2,910,115

				Charitable	Total
				activities	funds
				2023	2023
				2	2
Staff costs				2,530,523	2,530,523
Training	and courses	and	recruitment	49,764	49,764
Other staff &volunteer costs inc travel				84,832	84,832
Agency	and self employed		staff costs	78,777	78,777
Client trips, activities		&equipment		30,851	30,851
General	bus running	costs		36,672	36,672
Supply	of medical services			90,521	90,521
Needle	exchange			42,763	42,763
Drugs test screening				6,334	6,334
Total2	023			2,951,037	2,951,037

			Charitable	Total
			activities	funds
			2022	2022
Staff costs			2,000,522	2,000,522
Training and courses	and	recruitment	71,692	71,692
Other staff &volunteer costs inc travel			62734	62,734
Agency and self employed		staff costs	105,369	105,369
Client trips, activities	and equipment		24,022	24,022
General bus running	costs		28,137	28,137
Supply of medical services			53,080	53,080
Needle exchange			47,441	47,441
Drugs test screening			5,249	5,249
Donations			1,000	1,000
Total 2022			2,399,246	2,399,246

			Charitable	Governance		Total
			activities	costs	Finance	funds
			2023	2023	2023	2023
				8		9
Depreciation			10,583			10,583
Premises costs inc	cleaning		154,847			154,847
Subscriptions, periodicals and books			11,547			11,547
Marketing and publicity			36,924			36,924
Postage, stationery,	printing	and phone	58,538			58,538
Computer costs			147,304			147,304
Repairs and maintenance			98,819			98,819
Equipment &other	costs		34,458			34,458
Insurance			33,527			33,527
Legal &professional	and accountancy		14,302			14,302
Rent			88,691			88,691
Bank charges					1,344	1,344
(Profit)/loss on disposal offixed assets			(6,025)			(6,025)
Governance costs				13,500		13,500
Total 2023			683,515	13,500	1,344	698,359

Analysis of support	cos	ts	(continued)
				Charitable	Support		Total
				activities	costs	Finance	funds
				2022	2022	2022f	2022 2
Depreciation				17,414			17,414
Premises costs inc cleaning				99,637			99,637
Subscriptions, periodicals		and books		17,244			17,244
Marketing & Publicity				28,279			28,279
Postage, stationery,	printing		and phone	46,055			46,055
Computer costs				136,018			136,018
Repairs and maintenance				11,463			11,463
Equipment &other costs				16,669			16,669
Insurance				27,359			27,359
Legal &professional	and	accountancy		9,133			9, 133
Rent				87,320			87,320
Bank charges						1,278	1,278
Governance costs					13,000		13,000
Total 2022				496,591	13,000	1,278	510,869

				2023f	2022
Fees payable	to the Company's	auditor	for the audit of the Company's
annual accounts				10,500	10,000
Fees payable	to the Company's	auditor	in respect of:
All non-audit	services nol included above			3,000	3,000

Staffcosts
			Group	Group	Company	Company
			2023f	2022 f	2023 6	2022
Wages and	salaries		2,275,789	1,809,713	502,987	382,042
Social security costs			208,524	153,528	43,461	32,985
Contribution	to defined contribution	pension
schemes			46,210	37,282	9,002	11,024
			2,530,523	2,000,523	555,450	426,061

	Group	Group	Company	Company
	2023	2022	2023	2022
	No.	No.	No.	No.
Administration	10	10	10	10
Project workers	99	97	99	97
Directors	4	4
	113	111	109	107

Group	Group
2023	2022
No.	No.

Taxation
				2023	2022
				2
Corporation	tax
Current tax on net income/(expenditure)			for the year		1,373
Adjustments	in respect of previous	periods			(190)
Taxation on net income/(expenditu		re)			1,183

UK of 19%	(2022 - 1	9%)	.The differen	ces are explained	below:
						2023	2022
						2
Net income/(expenditure)			before tax			239,779	389,025
Net income	multiplied	by	the standard	rate of corporation	tax in the UK of
19%(2022	- 19%).					45,558	73,915
Effects of:
Expenses not deductible			for tax purposes				796
Non-taxable	income					(45,558)	(73,338)
Changes in	provisions	leading to an increase/(decrease)			in the tax charge		(190)
Total tax c	harge for	the	year				1,183

				W 4(0I-	O' 0 Ol 0 Ifl Cll	ID «f O CO	CD ID I I CO	C4 Cl I (fi	(D ~0(	«f m ICI	(4 CO 0	Ol ID	(0ff CD CC 49
				~ «W 0 C 4I	(4 ((0		0 «I		Ol( CC	(4 (D	I ID	0	ID CD
				E- CL	CI (				CD(0	Cm	CO		ID ID
				t$ (OW Cl 5 C (4p Cl	CO CV C4 ~f (D (	0 ID Ol (	CC Ol C4		(O CO CI CV	OI 0 CO (O	( 0 (-	Ol OI ff (4 Ol	CD CI(0 Ol OI
				lL
				4( W OO 0 0 2E 4l	f O I Cg (	(0 OI IO	ID CD(4 Ifl		CI DI C4(9	Ol		Ifl	CI0 ID (4(
cO z0 (05 ~g O	80 E PD rl « E	OI (4 I- C4 ZO LU CV Xz UI0 I- K ~Cg CD& ~ 44 6 o	E'0 %W ( 0+ ~ r Cl Cl CO a D 0 0 NI O CL		(0 I IO( (4 CO I Ol IflI		T (O I	( CO CC OI	Cl ID	'«f ID ID		I (O I
Z Ul 0. 0	0 CL 00	K IU IUg I-& 0 UI I-Z OI I IU K 0 U. I-0 Z

								CC «E0I-	Cll		« CO	C) &D ln
											C«l
											Ifl
											«
							~ C«4 0 00 0 E E— 44 0 0 O o Cl				co N«t CO «	Cl lO N
							'00				CO I«P
											CV
							IL
							00	CI Cl0	04		C«I l
								40
m 0 co 0 0	Cl Cl0 E CC CU 0g	Ch~ Z co I- N IU N Rz UI O I- IU 4 cg co& 1 ~ CO CI O IU Z0 +z Z IU				E h IZ 0c Co	0 CC 0	0400. W Qo.04	Cll		CI Olo Co «IO
IU	0	IU	5
	K 00 tC	I- 0 I- co IU 0 I- Z	W IU Z I- K U. 0
				Cl
				0	00
				CI0	0
				Cl s	Cl o.
				45 '0 g Cl Bl0 I-	E 0 O 0sl 0 5					CC 0 o0 Z	N N O CC «C	N Cl Ca

	Investments
	In
	subsidiary
	companies
Company	8
Cost or valuation
At 1 April 2022
At 31 March 2023
Net book value
At 31 March 2023
At31March 2022

		Group	Group	Company	Company
		2023	2022	2023	2022
		8		8
Due within one year
Trade debtors		420,531	179,982	219,771	78,462
Amounts owed by group undertakings				450,923	502,300
Other debtors		805	16,895	805	16,895
Prepayments	and accrued income	51,013	42630	5,285	7,406
		472,349	239,507	676,784	605,063

					Group	Group	Company	Company
						2022		2022
					2023 2	restatedf	2023 2	restatedf
Trade creditors					48,907	52,795	48,907	52,795
Corporation tax					432	1,373
Other taxation and		social security			165,084	159,957	165,084	159,957
Other creditors					59,086	52,804	12,836	10,586
Accruals	and deferred		income		304,540	603,145	188,506	286,216
					578,049	870,074	415,333	509,554
					Group	Group	Company	Company
					2023 2	2022f	2023 2	2022
Deferred	income at 1 April 2022				536,108	311,547	273,704	131,285
Resources deferred		during the year			260,695	536,108	181,195	273,704
Amounts	released from previous			periods	(536,108)	(311,547)	(273,704)	(131,285)
					260,695	535,108	181,195	273,704

			Group	Group	Company	Company
			2023	2022	2023	2022
			2	f	2
Financial assets
Financial	assets measured	at fair value
through	income and expenditure		1,561,225	1,833,533	1,191,731	1,038,787

		Dilapidations
		2
At 1 April	2022	54,000
Movement	in the year	10,143
		64,143

							Balance at
		Balance at 1			Transfers	Gains/	31 March
		April 2022	Income	Expenditure	in/out	(Losses)	2023
		8	2	2	2	8	2
Unrestricted
funds
Designated
funds
Bus replacement		85,000			65,000		150,000
Property repair/renovation		75,000					75,000
IT and
communications
upgrade		20,000					20,000
		180,000			65,000		245,000
							Balance at
		Balance at 1			Transfers	Gains/	31 March
		April 2022 2	Income 2	Expenditure 8	in/out 2	(Losses) 6	2023 2
General	funds
Unrestricted
General	funds	563,936	281,541	(24,286)	(115,000)		706,191
Property assets	&fixed	1,545,360	8,045	(10,582)		(9,782)	1,533,041
		2,109,296	289,586	(34,868)	(115,000)	(9,782)	2,239,232
Total
Unrestricted
funds		2,289,296	289,586	(34,868)	(50,000)	(9,782)	2,484,232

Statement o	ffun	ds (continued)
							Balance at
		Balance at 1			Transfers	Gains/	31 March
		April 2022	Income	Expenditure	in/out	(Losses)	2023
		2	2	2	2		2
Restricted
funds
Essex County
Council- see
further detail
below		150,497	2,259,707	(2,355,029)	50,000		105,175
North East
Essex CCG-
see further detail
below		110,187	176,757	(191,944)			95,000
Chelmsford City
Council			26,666	(26,666)
Colchester City
Council		8,232	25,964	(33,544)			652
Colchester
Borough Homes
- Homeless
prevention		306	10,250	(10,306)			250
Mid Essex CCG
-SOSBus
Chelmsford
Night services.			25,000	(25,000)
Charitable
Trusts,
Foundations,
Associations	and
Corporate
Charities -see
further detail
below		13,745	139,312	(58,404)			94,653
North East
London NHS	FT	6,148	171,429	(177,577)
Medway Council		19,946	239,715	(259,661)
Forward Trust-
Southend Young
Persons Service			263,336	(260,666)			2,670
Colchester
Catalyst		3,415		(2,814)			601
Clothworkers			19,662	(10,582)			9,080
MHLGA - The
Next Chapter
and CHESS			62,230	(54,559)			7,671

Statement offun	ds - current ye	ar (continued)
						Balance at
	Balance at 1			Transfers	Gains/	31 March
	April 2022	Income	Expenditure	in/out	(Losses)	2023
	2	2	2	2		2
Petley —Families
Support	80,082		(24,468)			55,614
National Lottery
CF- Hidden
Harm Project		9999	(9,999)
Medway Council
- Peer Support
Project WHY		21,850	(21,850)
Epping District
CouncilJob
Coach		25,376	(16,512)			8,864
Other Statutory
funding -see
further detail
below	12,572	134,856	(87,467)			59,961
	405,130	3,612,109	(3,627,048)	50,000		440,191
						Balance at
	Balance at 1			Transfers	Gains/	31 March
	April 2022 2	Income 2	Expenditure 2	in/out f	(Losses) 2	2023 9
Total offunds	2,694,426	3,901,695	(3,861,916)		(9,782)	2,924,423

Statement offun	ds - prior year
						Balance al
	Balance at				Transfers	31March
	1 April 2021	Income f	Expenditure	Taxation	in/out	2022
Unrestricted
funds
Designated
funds
Bus replacement					85,000	85,000
Property
repair/renovation					75,000	75,000
ITand
communications
upgrade					20,000	20,000
					180,000	180,000
Generalfunds
Unrestricted
General funds	528,593	221,859	(337)	(1,184)	(184,995)	563,936
Property &fixed
assets	1,562,992		(17,632)			1,545,360
	2,091,585	221,859	(17969)	(1,184)	(184,995)	2,109,296
Total
Unrestricted
funds	2,091,585	221,859	(17,969)	(1,184)	(4,995)	2,289,296
						Balance at
	Balance a!				Transfers	31March
	1 April 2021	Income	Expenditure	Taxation f	in/out	2022
Restricted
funds
Essex County
Council - see
further detail
below	48,117	1,877,314	(1,774,934)			150,497
						Page 49

Statement	of	fun	ds - prior year (	continued)
								Balance al
			Balance at				Transfers	31March
			1 April 2021f	Income	Evpenditure	Taxation	infect	2022
North East
Essex CCG-
see further detail
below			4,180	213,671	(107,664)			110,187
Chelmsford	City
Council			2,438	59,666	(62,104)
Colchester
Borough Council			5,499	15,000	(13,193)			7,308
Colchester
Borough Homes
- Homeless
prevention			489	10,000	(10,183)			306
Mid Essex CCG
—SOS Bus
Chelmsford
Night services				25,000	(25,000)
Charitable
Trusts,
Foundations,
Associations		and
Corporate
Charities —see
further detail
below			14,532	29,946	(32,653)		1,920	13,745
North East
London NHS		FT	1,972	171,429	(167253)			6,148
Medway Council			6,174	257,598	(249,826)			19,946
Forward Trust-
Cookham Wood			4,147	175,745	(179,892)
Colchester
Catalyst				10,000	(6,585)			3,415
Clothworkers				15,338	(15,938)
BBCChildren		in
Need			8,903	25,594	(34,497)
Charles
Hayward —Inside
Out Project			14	32,813	(32,827)
Police, Fire	&
Crime
Commissioner			377	10,725	(14,177)		3,075

Stateme	nt offun	ds - prior year	(continued)
							Balance al
		Balance al				Transfers	31March
		1 April 2021f	Income	Expenditure	Taxationf	in/oul	2022
MHLGA	—The
Next Chapter
and CHESS		4,352	61,217	(65,569)
Petley -	Families
Support		102,020		(21,938)			80,082
Other Statutory
funding	—see
further detail
below		11,785	86,451	(84,738)			13,498
		214,999	3,077,507	(2892,371)		4,995	405,130

								Balance al
			Balance at				Transfers	31March
		1	April 2021f	Income	Expendituref	Taxationf	in/oui f	2022
Total	offunds		2,306,584	3,299,366	(2,910,340)	(1,184)		2,694,426

Further funding deta	il - Essex	County Council 6 North East	Essex CCG
			Group	Group
			Income	Income
			2
Essex County Council
All Age Recovery Co-ordination		service (AARCS)	1,338,469
Essex Appropriate Adult Service			191,244
Individual Placement	Support		290,433
Cdminal Justice Service			235,561
Chelmsford SOSBus	Night Service		25,000
Colchester SOSBus	Night Service & Driver		57,000
Training services			57,000
Changing Futures			65,000
North East Essex CCG
Colchester SOSBus	Night Services			65,913
Street Outreach (Colchester) Shells				33,134
Outreach (Tendring)				19,460
Prescribed Medication	pilot			45,850
Changing Futures				10,000
Safer Streets: Queen's Jubilee		SOS Bus Funding		2400
			2,259,707	176,757

Further funding detail - Others	and C	haritable	Trusts
				Group	Group
					Charitable
					Trusts &
				Other	Corporate
				Statutory	Funding
				Income	Income
				6
Other Statutory income
The Mayor's Office For Policing and Cdme				64,5f3
Braintree SOS Bus Changing Futures				7,250
Military Corrective Training Centre - Counselling			and training	13,093
Colchester Council Safer Streets	bus funding			50,000
Charitable Trusts &Corporate Funding		Income
Collyer Ferguson —Medway Young Persons Peer			Mentor		45,000
Essex University Outreach worker					40,000
ECFColchester Toddler Group					4,200
Digital Inclusion Fund - Medway	Hidden	Harm			7,500
Helping Hans - Families Support					9,500
CVS Tendring -Chemsex project					19,494
ECF Minter Family &NS CFSOS Col Bus					7,310
High Sheriff —Spiking awareness					1,923
Southend YP					500
Tesco Medway YP- Equipment					500
Waitrose Medway YP - Equipment					500
Diana Tinson - spiking awareness					2885
				134,656	139,312

Summary offun	ds - current yea	r
						Balance at
	Balance at 1			Transfers	Gains/	31 March
	April 2022	Income	Expenditure	in/out	(Losses)	2023
	2	2	2	2	2	2
Designated
funds	180,000			65,000		245,000
General funds	2,109,296	289,586	(34,868)	(115,000)	(9,782)	2,239,232
Restricted funds	405,130	3,612,109	(3,627,048)	50,000		440,191
	2,694,426	3,901,695	(3,661,916)		(9,782)	2,924,423

Summary offund	s - prior year
						Balance at
	Balance at				Transfers	31March
	1 April 2021	Income	Expenditure	Taxation	in/ouif	2022f
Designated
funds					180,000	180,000
General funds	2091,585	221,859	(17,969)	(1,184)	(184,995)	2,109,296
Restricted funds	214,999	3,077,507	(2,892,371)		4,995	405,130
	2,306,584	3,299,356	(2,910,340)	(1,184)		2,694,426

Analysis	of net assets	between funds - curren	t year
			Unrestricted	Restricted	Total
			funds	funds	funds
			2023	2023	2023
			2	2	2
Tangible	fixed assets		1,533,041		1,533,041
Current assets			1,015,334	1,018,240	2,033,574
Creditors	due within one year			(578,049)	(578,049)
Provisions	for liabilities	and charges	(64,143)		(64,143)
Total			2,484,232	440,191	2,924,423

26.	Reconci	liatio	n of ne	t	movem	ent in funds	to net cas	h flow fro	m operating	activities
										Group	Group
										2023	2022
										2
	Net income for the year (as per Statement						of Financial	Activities)		239,779	387,842
	Adjustments		for:
	Depreciation		charges							10,582	17,413
	Taxation										751
	Loss/(profit)		on the sale of fixed assets							(6,025)	218
	Decrease/(increase)			in debtors						(232,842)	41,494
	Increase/(decrease)			in creditors						(292,025)	280,575
	Interest	received								(23,186)	(8,350)
	Net cash provided by/(used					in) operating	activities			(303,717)	701,943
27.	Analysis	of	cash and		cash equivalents
										Group	Group
										2023 2	2022 f
	Cashin	hand								1,561,225	1,833,833
	Total cash and cash				equivalents					1,561,225	1,833,533
28.	Analysis	of	changes		in net debt
									At 1 April		At 31 March
									2022	Cash flows	2023
										2	2
									2
	Cash at	bank and in		hand					1,833,633	(272,408)	1,561,225
									1,833,633	(272,408)	1,561,225

payments	und	er non-cancellable operating leas	es as follows:
			Group	Group	Company	Company
			2023 2	2022f	2023 2	2022
Not later than		1 year	61,084	85,110	61,084	65,110
Later than	1 year and not later than 5years		47,350	27,885	47,350	27,866
			108,434	92776	108,434	92,776

			Group	Group	Company	Company
			2023	2022	2023	2022
			8		8
Operating	lease rentals		81,316	87,390	81,316	87,390
Changes	in lease payments	arising from
COVID-1	9related rent concessions

Name				Income	Expenditure	Profit/(Loss)	Net assets
				2	2	/ Surplus/	8
						(Deficit) for
						the year
						2
Open	Road	Solutions	Limited	2,746,606	2,813,033	(66,427)	2,343