|||||Page|| |---|---|---|---|---|---| |A message from the Chief||Executive|||| |Report ofthe Trustees|||2|to|13| |Report ofthe Independent||Auditors|14|to|16| |Statement ofFinancial|Activities|||17|| |Balance Sheet||||18|| |Notes to the Financial|Statements||19|to|32| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||||2021|2020| |---|---|---|---|---|---|---|---| |||||Unrestricted|Restncted|Total|Total| |||||funds|funds|funds|funds| ||||Notes|f|f.|f|6| |INCOME|AND ENDOWMENTS FROM||||||| |Donations|and legacies||2|6,626||6,626|23,757| |Charitable|activities||4||||| |Community|Services|||6~7,084||6487,084|6,337,819| |Residential|Services|||3,385,742|5,738|3391,480|3,582,492| |Investment
income
Other income|||3|(9,268)
~184 32||(9v268)
184432|(4,752)| |Total||||9,954416|5,738|9,960,254|9,939,316| |EXPENDITTIRE ON|||||||| |Charitable|activities||||||| |General|||||||| |Community|Services|||5,662,794||5,662,794|5,879,569| |Residential|Services|||4,006,419|10,163|4,016,582|3,857,820| |Governance||||170,038||170,038|146,301| |Total||||9,839451|10,163|9,849,414|9,883,690| |NET INCOME/(EXPENDITURE)||||I I5v265|(4,425)|110,840|55,626| |Other recognised
gains/(losses)|||||||| |Actuarial
gains on defined benefit schemes||||49,000||49,000|103,000| |Net movement
in funds||||164465|(4,425)|159,840|158,626| |RECONCILIATION||OF FUNDS|||||| |Total funds|brought|forward||891,165|340,415|1,231,580|1,072,954| |TOTAL FUNDS CARRIED FORWARD||||1,055,430|335,990|1,391,420|1,231,580| ## ## |||||2021|2020| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total|Total| |||funds|funds|funds|funds| ||Notes|f|f||f,| |FIXEDASSETS|||||| |Tangible
assets|12|2,096,653|191,728|2,288,381|2,085,726| |Investments|13|2||2|2| |||2,096,655|191,728|2,288483|2,085,728| |CURRENT ASSETS|||||| |Debtors|14|1,627411||1,627,511|1,689,522| |Cash at bank||~2370492|144,262|2,514,754|1,425,596| |||3,998,003|144462|4,142465|3,115,118| |CREDITORS|||||| |Amounts
falling due within one year|15|(3371416)||(3,371416)|(2,531,866)| |NET CURRENT ASSETS||626,787|144462|771,049|583,252| |TOTAL ASSETSLESSCURRENT|||||| |LIABILITIES||2,723,442|335,990|3,059,432|2,668,980| |CREDITORS|||||| |Amounts
falling due aRer more than one year|16|(867,012)||(867,012)|(890.400)| |PROVISIONS FORLIABILITIES|19|(334,000)||(334,000)|(50,000)| |PENSION LIABILITY|21|(467,000)||(467,000)|(497,000)| |NET ASSETS||1,055,430|~335990|~1,391420|1,231,580| |FUNDS|20||||| |Unrestricted
funds||||1,055,430|891,165| |Restricted funds||||335,990|340,415| |TOTAL FUNDS||||1891,420|1.231 580| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |DONATIONS
AND LEGACIES|DONATIONS
AND LEGACIES|DONATIONS
AND LEGACIES|||| |---|---|---|---|---|---| |||||2021f|2020
6| |Donations||||~6626|~23 757| |INVESTMENT INCOME|||||| |||||2021f|2020
f| |Investment
income||||~9468)|(4,752)| |INCOME FROM|CHARITABLE ACTIVITKS||||| |||||2021|2020| |||Activity|||| |Residents
Income||Community|Services|439,157|36,186| |Other incoming
resources||Community|Services|170,820|82,363| |Grants &Contracts||Community|Services|5,777,107|6,219,270| |Residents
Income||Residential|Services|33470|354,11$| |Other incoming
resources||Residential|Services|1,288,033|1,204,845| |Grants &Contracts||Residential|Services|2,070,077|2,023,529| |||||~9778464|~9,920311| |Grants received, included||in the above, are|as follows:||| |||||2021f|2020
f| |Welsh Government||||185,679|141,412| |Probationary/Prison|Services|||159,000|$8,452| |Local/Unitary
Authorities||||2,535,055|2,470,545| |Health Service||||1,877,887|1,943,2$7| |WEFO||||1,991,055|2,854.584| |Other||||~1098508|744,519| |||||7,847,184|~$242 799| ## ## ||Raising do|nations
and legacies|||| |---|---|---|---|---|---| |||||2021f|2020
f.| |6.|CHARITABLE ACTIVITIES COSTS||||| |||||Support|| ||||Direct|costs (see|| ||||Costs
f|note 7)
f|Totals
f| ||Community|Services|4,864430|798,564|5,662,794| ||Residential|Services|3,507,449|509,133|4,016,582| ||Governance|||170,038|170,038| ||||8371,679|~1,477735|9W9,414| |7.|SUPPORT|COSTS|||| |||||Governance|| ||||Management
f|costs
f|Totals
f| ||Community|Services|794,784|3,780|798,564| ||Residential|Services|506,853|2480|S09,133| ||Governance||170,038||170,038| ||||1,471,675|6,060|1,477,735| |2021|2020f| |---|---| |6,060|7,860| |64,938|48,316| |~184432)|| ## ## ## |Trustees received reimbu
STAFFCOSTS|rsement
for expenses incu|rred
in the year, which amounted
to f|434 (2020f2,257).| |---|---|---|---| |||31.321|31.3.20| ||||f| |Wages and salaries||4,799,110|4,559,628| |Social security costs||380,082|364,518| |Pension costs||165,069|162,371| |IAS19pension valuation|adjustment|90|23,000| ||||.5 7| ||||2021|2020| |---|---|---|---|---| |Support staff|||249|255| |Governance|(including|Chief Otyicers)|2|2| ||||251|257| ||The numbe|r ofemployees
whose employee
benefits (excl|uding
employer
pension co|sts) exceeded|f60,000was;| |---|---|---|---|---|---| |||||2021|2020| ||f70,001 -|680,000||I|1| |11.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES||||| ||||Unrestricted|Restricted|Total| ||||funds|funds|funds| ||||f|f|I| ||INCOME|AND ENDOWMENTS FROM|||| ||Donations|and legacies|23,757||23,757| ||Charitable|activities|||| ||Community|Services|6,337,819||6,337,819| ||Residential|Services|3,582,492||3,582,492| ||Investment|income|~4,752)||~4,752)| ||Total||9,939,316||9,939,316| ||EXPENDITURE ON||||| ## |||||||| |---|---|---|---|---|---|---| |11.|COMPARATIVES||FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued|||| |||||Unrestricted|Restricted|Total| |||||funds
f|funds
f|fundsf| ||Charitable
activities|||||| ||Community
Services|||5,866,801|12,768|5,879,569| ||Residential
Services|||3,857,820||3,857,820| ||Governance|||146,301||146,301| ||Total|||9,870,922|12,768|9,883,690| ||NKT INCOME/(EXPENDITURE)|||68,394|(12,768)|55,626| ||Other recognised|gains/(losses)||||| ||Actuarial
gains on|defined henefn schemes||103,000||103,000| ||Net movement
in|funds||171,394|(12,768)|158,626| ||RECONCILIATION||OF FUNDS|||| ||Total funds brought||forward|719,771|353,183|1,072,954| ||TOTAL FUNDS|CARRIED FORWARD||891,165|340,415|~I,231 580| |12.|TANGIBLE FIXED||ASSETS|||| ||||Freehold|Plant and|Motor|| ||||property
f|machinery
f|vehicles
f|Totals| ||COST|||||| ||At I April 2020||2,193421|559,944|143,013|2,896,278| ||Additions
Disposals||330471
~128,772)|2,990
~369,413)|~27 30)|333,261
~525515)| ||At 31 March 2021||~2394 20|193,521|115,683|~2704,024| ||DEPRECIATION|||||| ||At I April 2020||253338|428,667|128,547|810,552| ||Charge for year
Eliminated
on disposal||32,939
~63,104)|20496
~369,413)|11,703
~27430)|64,938
~459S47)| ||At 31March 2021||223,173|79450|112,920|415,643| ||NKT BOOK VALUE|||||| ||At 31March 2021||2,171,647|~113971|~2763|2,288381| ||At 31 March 2020||1,939,983|~131277|14,466|2,085,726| ## ## |Class ofshare:|||||holding||| |---|---|---|---|---|---|---|---| |Ordinary|||||100||| |||||||2021|2020| ||||||||f| |Aggregate
capital and reserves||||||(90,439)|(96,982)| |Profit/(loss)
for the|year|||||6,543|~17,056| |The Jigsaw Organisation||Ltd|||||| |Registered oAice:|||||||| |Nature ofbusiness;|Dormant||Company||||| |Class ofshare:|||||holding||| |Ordinary|||||100||| |DEBTORS|||||||| |||||||2021|2020| ||||||||f.| |Amounts
falling due within|||one|year:|||| |Operating
debtors||||||566,625|765,864| |Amounts
owed by intercompany||||subsidiary||70,018|70,018| |Other debtors||||||256,073|4,100| |Accrued income
Prepayments
and other debtors||||||564,043
~95752|682,332
92,208| |||||||1,552,511|~I,614522| ## ## ## |14.|DEBTO||RS - continued|||| |---|---|---|---|---|---|---| ||||||2021|2020| ||||||f|f| ||Amounts||falling due atter more|than one year:||| ||Amounts||owed by group undertakings||75,000|75,000| ||Aggregate||amounts||1,62781I|1,689,522| |15.|CREDITORS: AMOIJNTS FALLING DIJEWITHIN ONE YEAR|||||| ||||||2021|2020| ||||||f|| ||Operating||creditors||265,799|169,434| ||Social security and other taxes||||96,122|91,377| ||Other creditors||||119,806|6,824| ||Accruals||and deferred income||2,889,489|~2264 231| ||||||3371416|2,531,866| |16|CREDITORS: AMOUNTS FALLING DIJEAFTER MORE THAN ONE YEAR|||||| ||||||2021
f|2020
f| ||Other loans (see note 17)||||583312|600,000| ||Defened||income- capital grant||~283800|290,400| ||||||867,012|890,400| ||Deferred|income from Wrexham||County Borough Council for the purchase|ofChampions
House.|| |17.|LOANS|||||| ||An analysis ofthe maturity ofloans is given below:|||||| ||||||2021|2020| |||||||6| ||Amounts|falling due in more than||five years:||| ||Repayable||by instalments:|||| ||Other loans more 5yrs instal||||583412|600,000| ## ## ||||||||2021|2020| |---|---|---|---|---|---|---|---|---| ||||||||f|f| |Within one year|||||||227,496|246,428| |Between one|and five years||||||481476|~393487| ||||||||708,772|639,915| |The following|operating|lease payments|are committed|to be paid within one||year:||| ||||Land|& Buildings||Other|Operating|Leases| ||||31.321
f||31.3.20
f|31.3.21
f||31.3.20
f| |Expiring:||||||||| |Within one year|||219,987||233,169||7,509|7,509| |Between one|and five years||479917||668 067||1459|4621| ||||699,904||901,236||8,868|12,129| |19.|PROVISIONS FOR LIABILITIES|||| |---|---|---|---|---| ||||2021|2020| ||Provisions||~334000|~50 000| |20.|MOVEMENT IN FUNDS|||| ||||Net|| ||||movement|At| |||At 1.4.20|in funds|31.3.21| |||f|f|f| ||Iinrestricted
funds|||| ||General
fund|1488,165|134,265|1,522,430| ||Pension Fund|~497,000)|30,000|~467,000)| |||891,165|164365|1,055,430| ||Restricted funds|||| ||SMAT Funded Dawn Centre|46,437|(1,154)|45483| ||Community
Funded Dawn Centre
CAMRE Bursary Fund / APB|151,256
~142722|(4,811)
1,540|146,445
~144 62| |||340,415|4,425|335,990| ||TOTAL FUNDS|1,231,580|159,840|1491,420| ## ## |Net movement|in funds,||included|in the above are as follows:|||| |---|---|---|---|---|---|---|---| |||||Incoming|Resources|Gains and|Movement| |||||resources
f|expended
f|losses
f|in funds
f| |Unrestricted|funds||||||| |General
fund
Pension Fund||||9,973%16
~19,000)|(92)39351)|49,000|134,265
30,000| |||||9,9544)6|(9,839,251)|49,000|164,265| |Restricted funds|||||||| |SMAT Funded|Dawn Centre||||(1,154)||(1,154)| |Community
Funded Dawn Centre
CAMRE Bursary Fund
/ APB||||5,738|(4,811)
~4198)||(41811)
1,540| |||||5,738|~10,163||~4425| |TOTAL FUNDS||||9,960454|~9,849,414)|49,000|~159840| |||||Net|| |---|---|---|---|---|---| |||||movement|At| ||||At 1.4.19|in funds|31.3.20| ||||f|f|f| |Unrestricted|funds||||| |General
fund|||1,296,771|91,394|1,388,165| |Pension Fund|||~577000)|80,000|~497,000| ||||719,771|171,394|891,165| |Restricted funds|||||| |SMAT Funded|Dawn Centre||47,591|(1,154)|46,437| |Community
Funded Dawn Centre
CAMRE Bursary Fund
/ APB|||156,067
~149525|(4,811)
~6,803)|151,256
~142722| ||||353,183|12768|340,415| |TOTAL FUNDS|||1,072,954|158,626|1,231,580| ## ## ||Incoming|Resources|Gains and|Movement| |---|---|---|---|---| ||resources
f.|expended
I|losses
f|in funds
f| |Unrestricted
funds||||| |General
fund
Pension Fund|9,962,316
~23,000)|(9,870,922)|103,000|91,394
80,000| ||9,939,316|(9,870,922)|103,000|171,394| |Restricted funds||||| |SMAT Funded Dawn Centre||(1,154)||(1,154)| |Community
Funded Dawn Centre
CAMRE Bursary Fund / APB||(4,811)
~6,803)||(4,811)
~6,803)| |||~12,768||12,768| |TOTAL FUNDS|~9,939316|~9,883,690)|103,000|158,626| ## ## ## ## ## ## ## |||Defined|benefit| |---|---|---|---| |||pension|plans| |||2021|2020| |||6|f.| |Present value offunded obligations
Fair value ofplan assets||(467,000)|(497,000)| |||(467,000)|(497,000)| |Present value ofunfunded|obligations||| |Deficit||(4467,000|~497,000| |Net liability||467000|(4497 000| |The amounts|recognised
in the Statement ofFinancial Activiti|es are as follows:|| |---|---|---|---| |||Defined|benefit| |||pension|plans| |||2021|2020| ||||I,| |Current service cost||8,000|9,000| |Net interest|from net defined benefit||| |asset/liability||11,000|14,000| |Past service|cost||| |||19,000|23,000| |Actual return|on plan assets||| ## ## |Opening|defined benefit obligation| |---|---| |Current|service cost| |Interest|cost| |Actuarial|losses/(gains)| |Defiaed|benefit| |---|---| |pension|plans| |2021|2020| |f|f| |497,000|577,000| |8,000|9,000| |11,000|14,000| |~49,000|~103,000| |~467000|497,000| |Defined|Defined|benefit| |---|---|---| ||pension|plans| |2021||2020| |f||f| |~49|000|103,000| |~49|000|~103000| |The major|categories ofscheme assets as a percentage ofto|tal scheme assets are as follows:|| |---|---|---|---| |||Defined|benefit| |||pension|plans| |||2021|2020| |Private Equity||6o/o|6'/o| |Real Estate||&o/o|10/0| |Investment|Funds &Unit Trusts|ggo/o|83o/o| |Cash and Cash Equivalents||I o/o|I'/o| |||IPP /o|10P'/o| ## ## |EMPLO|YEE B|ENEFITOB|LIGAllONS - continued||| |---|---|---|---|---|---| |Principal|actuarial|assumptions|at the Balance Sheet date (expressed as weighted|averages):|| |||||2021|2020| |Discount|rate|||2.00%|2.30%| |Pension|Increase|Rate||285%|1.90%| |Salary Increase
Rate||||3.15%|2.20%| ## |||||Sales to|Purchases|Amounts|owed|Amount|owed| |---|---|---|---|---|---|---|---|---|---| |||||related party|from related|from related||to related|| ||||||party||party||party| |Entities over which||the group has joint|||||||| |control or significant||influence|||||||| |CAIS Social Enterprises|||(06354260)||||||| |2020||||222,088|31,981|122,764|||| |2021||||62,601|19,467|38,726|||| |Adferiad|Recovery|(1175085)|||||||| |2020||||56,088||149,030|||| |2021||||13,477|33,903|||||