oneFyl*.
tkng peop￿ to ￿ve thwrbeJt tives
One Fykle
a Company Limited by Guarantee
Report and financlal statements
for the year èndèd 31 Marth 2024
Ctharlty number: 1045039
Company nurnber: 3017303

oneFJl*.
Supw*rydpeop* t(> hve Ihwrbè5t
Contents
i-io
Report of the Trustees
12-14
Auditors. report
14
ststement of financlal actlvities
15
Balance sheet
16
ststement ofcashflows
17-27
Notes to the financial statements

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Report ofthe Trustees for thÈyÈar èndd 31 Ma￿h 2024
The Trustees, who are also directors of the Charity for the purpose5 of the Companles ACL present their
report and audited financial statements for the year ended 31 March 2024.
Purposes and Alms
The Charity's purposes as set out in thè objects contained in the company's memorandum of assocSation
are as follows..
The care and supportof people with learnin8 disabilities, learning difficulties, mentsl hèalth Isstjes, acquireil
brain injuries andlor physical disabilities, and their families, Included but not limited to
Supportin8 these people to Ilve In Independent and safe envlronments, induding through the
provision of sultsble housSng where acquired and appropriate.
Enabling these people to live fulfillin8 lives and in so doin& to provide person centred care and
SUPPQrt. atfvocacy, educatlon, tralnln& employment and sorial artivities whilst resperting
indiviéua15' and their families, culture and wishes.
Advancing the education of, and en8agSn8wlth, the publicat large and local cornmunitie5 in relation
to the needs of those that the charlty support%.
The foeus of our work
The Chafity's mission ststemenL updated and approved by the Board in Aprll 2010 reads=
One Fylde 15 a locally focussed, Independent, community led ¢haritsble provider of 5UPPOrt and houslng to
people wlth learning disabilities.
Our Values
Inclusive-. believin8 that we all have the rlght to live the Ilfe we choose.
Respecrful: valuing everyone and appreciating their contribution.
Enablirvd= SUPPOrting people to work towards their dreams and goals.
Flexible.. bein8 ready to rnake changes and adjustments.
Open: a wllllngness to be honest and transparent.
Our8.
ualit of Llfe Indicat
Having meaningful relationships
Being physically and emotlonally he31thy
Havtn8 my privacy respected
Havin8 a safe and stable home
Havlng meanin8ful purpose to my days
Havin8 choi￿5
Being heard and feelin8 respected
Having financial security
Strategic Report
Thls year. we maintained our focus on the well-being of all our staff teams auoss Onè Fylde. We
Smplemented the financial wellbeing platform Wagestream. whleh allows staff to acce55 their pay flexibility
outside of the payioll cycle. We a150 explored the implementatlon of the Real Living Wage for everyone.
As a reiult. all staff will be offered the Real Living Wage In 24-25. Our quality improvement team

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continued their efforts from the previou5 year, con£entratln8 on the 8 Key Life Indi¢aior5 to foster a
positive and ernpowering culture throughout One Fylde.
Pro8ress on Key Oblectives..
Objertfvv i
Im lement the One F Ide
Peo le we
Wa b focusin onourel ht
of Llfe Indicators related tothe
The One Fylde Quality Way was further Integrated by ensuring that the Access Care Planning system was
ali8ned with the person-centred new documentation system, whlth included the eight Quality of Life
Indicators. This began with the All About Me documentstirjn and ensured that all supported living servité
team leader5 had adequate support to tomplete the documentstion and be8in using the care plannin8
system. This process also involved introducin8 accldent incident reporting.
Each month, we encouraged supported Indlvlduals to partlclpate in the Big Conversation cOMpe￿tIOns,
whith allowtd them to visually represent their responses to the themes usin8 Sma8es and word5 based on
our ei8ht Quality of Ufe Indicators.
ObjertNe 2
To revlew the HR and Recrultment function across the alar
for our collea
ensurin
we have an ex￿lIent Peo le Plan
ue5.
A solid HR tearn is now estsbllshed, Includlng è role dedicated to recruitsnent and retentlon. People
Planner, our rota planning system, remains the go-to resource for current HR and 5chedulin8 informatlon.
The Colleague Wellbelng survèy was tompleted, highlighting key focus areas.. pay. wellbein8, and
communication. The introduction of Wa8estream durln8 the year and our commitment to the Real Llving
Wa8e in luture years aims to address staffs concerns re8ardin8 pay and wellbein8. Efforts are underway to
enhance communitatlon wlthin the Charity, with sesslons initlated and plan5 being developed to improve
the flow of information.
Objertlve 3
To ensure we have robust finan¢e s sterns and rrKesses for financial anal
is and re
rtin
Throughout the year, we continued Integrating the Access People Planner rota system, Access Ca
Plannin8 applic4tion, and Opera finance and payroll systèm. Hornecare stsff now submlt expenses
elÈttronically via mobile phones, streamlining the process. We also implemented more detailed reporting
to identlfy areas for improvement.
ObJertfve4
To ensurè a Fundraisin
Strate
Is In lace for One
de.
A consultant proposed various strategies for One Fy¢de to enhance revenue and brand awareness, such as..
Designate a member of the exetutive tèam ICEOI for fundraising responsibilitie5.
Evaluate the need for a Comrnunications, Marketln& and Fundrai5in8 Manager.
Provide staff training on the Fundralslng Code of Condutt.

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Consistentty daim 8ift aid.
Create a Legacy Campaign featuring a Wllls, Month event in October 2023.
Enga8e in networkln8 to establlsh connections with lotsl buslne5ses.
ObJertlve5
Revlew and researth electronic s
im lementation in 2023.
ems for su ort lannin and care dotumentztion read for
A research projert and tender process led by an Èxtèrnal consultant was ￿MPleted and resulted Sn a
further three-year cgntrart with Access to contlnue uslng the rota plannlng and ¢are monitoring system.
One Fylde ha5 clear targets to aChI￿e the implementation of the system for support documentstlon by
October 2024.
Oblertlve 6
A Housin Strate wlll be in lace to ensure that we have a ood stsndard of
tustomer service for the Peo
le we Su ort In the houses that we own and lease.
The Housing strategy efforts have tontinued with a comprehensive programme of property condition
improvements. where a Specified arnount of £436,￿)0 had been allocated and the first phase completed.
This year, new properties have been acquired for £843,881, and one property was sold for £186.945.
Tenants were moved from outdated housing Stock into propertSes that align with the agreed future
accommodation speclflcatlons.
ro
rties and excellent
It has been determined this year that a Director of Housin8 and Facilities is needed to advance the Housing
strategy and shape the future accommodauon for Indivlduals with Learnlng Disabilities and Autism.
A major project has been undertaken with the finante tearn and housln8 department to reproflle rents
across all supported INin8 properties from 2023-24.
Whilstwe completeour ongoin8 pro8rarnmeof property condltion improvementworks. we have designated
one of our home5 for the use ol temporary decant purposes. This has temporarily housed people during
renovations on their home5. Plans are underway to review posslble uses of the property onte property
improvement works have been completed.
A¢hlevèmènts and Performance
Durin8 2023.24, One Fylde ha5 continued to support around 185 people wlth learnlng disabililies In
Supported Livin8 and Homecare. Of these, 139 people we support were in Supported Livln8 across 49.
propertles.
We took back landlord fftspon5ibilities for our properties that were managed by Pro8res5 Hou5in8 and
undertook a full review of our rental charges for tenants at all our propertie5. After extensive anatysis and
ne8Otiation with the council we achie¥ed significant increases In our rents across the board. This will allow
us to set outa full scheduleof works to make signlficant Improvemènts to the stsndards of all our propertles
as we move In to 2024125.
Key Performance Indlcators {KPlsl
The trustee5 monitor the fdlowing Kpts on a monthly basls to assess progress against the strategle
objectwes:

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xxtknj p8op* its llw best1￿0$
KPI
2023-24
2022-23
Narrative
average number of full time
equivalent IFTEI vacanues durln8
the year
number ol leavers durlng the year
in proportion to the total
workforce
proportion of support hours
dellvered by a8ency staff
total sltk days in the year atross
the wgrkforce
Stsff vacancies
54.38
58.86
Staff turnover
28.30%
29.90%
Se￿ICe delivery by agency
staff
13.80%
13.30%
Days mlssed due to
sitkness
4,483
4,403
Cornmlssioned hours
523.761
558,311
total hours commissioned for
Supported Living and Hornecare
voluntary, unrestricted charity
income
number of reviews for People We
Support completed duriNa the
year
average number of empty rooms
during the yèar
DonatSons re￿IVed
£152,180
£2,177
Annual revlews
completed
85
Voids in One Fylde
properties
Wlth emerging posltivè results in stsff turnover; and conversely slightly less favourable variations in a8encv
use. staff sickne55 and commlssioned hours,. the overall pidure remains relatively stable for the final yearof
the 2021-24 strategy ryde. We experienced lar8e success in our efforts to increase fundrai51n8 wfch
slgniflcant le8acy donations.
Flnanclal Rtview
As ￿qUired by the Charities Commlsslon StatÈmeht of Recommended Practlte ISORPI for larger charities.
the accounts for thi5 year have again been cast In terms of the activltles, firstly of social care provision and
secondly of housing.
The failure of commissioning income to keep pace wrth increasin8 stsffin8 Costs resulted In the settlnB of
dehdt budget of £265,396. Thi5 experted loss was mitigated to some extent by the reprofiling of rents
charged to tenants.
Income for theyear totslled £13,l￿1,2O2￿2o23= £12.424.5641. Income from Social care corstracts Increased
by £175,16211.6%1 agaI￿t the previous year, and property income increased by £334.862127.8%1. Other
income decreased from £162,016 in the previous year to £139,366 this year.
Expendlture for the year totslled £13,119,51812023: £11688.8931. It a159 Indudes expenditure of £132,911
for Housln8 tondition improvemÈnt work5, which is chargeable to the Deslgnated Fund.

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SwwrtThJ pecp* to li￿
The movement in unrestslrted Incomeluntls was £44,614 durin8the year, whlch Is a positlve outcome when
compared to the budgeted defi¢it of £265,396. The main contrlbutlng factors to this result are the
substsntial legacy donations received in the year and an increase of property values.
In the Contèxt of these fi8ure5, the Trustees are satlsfied that the Charity has managed its financial affairs
during the year in a prudent manner and that the financial health of the Charlty Is sound.
Plans for Future Periods
The strategic plan for 2024-27 wa5 drawn up followlng dSscusslons and workshops held with trustees, stsff,
people we support and thelrfamilies and friends. Thè agreed oblertlves for the next three years are:
Embed the One Fylde Quality Way.
Develop a people plan centred around wèll-bèing and learning & development.
Review and implement fin8nclal systems to ensure robust financial govemante.
RaisE the profile of One Fylde as a charlty to ralse intome.
Develop a soclal value framework to include environmental sustalnabllSty.
D￿elop a Housing Strategy.
Fundra15th8 Pollcv
The One Fylde Fundraising Policy ensures that all fundraisin8 actkvities are ethical, transparent, and align
with the charws mSssion. It applles to all staff. board rnembers, volunteers, and third-party organisation5
Involved in fundrai5in8. The policy outlines ethl(al standards. gift a¢¢epiance criteria. donor relations,
transparency and accountability measures, conflict of interestdlsclosures, and the processforannual review
and arnendrnents. The Charity also subscribes to the Fundralslng Code of Condutt.
Investhitnt Polky
The Charlty maintslns Its banklng wlth a reputsble and established Clearin8 Bank, keeplng tash in an
Interest-bearing at¢ount wherever possible.
Sublect to the requirements of the ChariVs Investment Policy, cash not required for the maintenance of
reserves, is invested for the benefit of the Chariws beneficiarie5, havin8 regard to a balance of securlty and
retum as follows. Any investments purchased are those recommended by a qualified IFA Ilndependent
Financial Advisor) whose opinion is recorded In the minutes of the Charity. The Trustees note, however,
that It tsthey who are wholly responsible for the declslon to purchase an investmènt.
All acqulsltlons and dlsposals of investments are artioned only after the board has so de£ided. In general.
and subject to changing conditions, the Trustees reco8nise the w15dom of balanc￿￿8 investments between
those based on securities or bond5 and those based on equities, and endeavour to minimise risk whllst
maximising retum by spreadin8 investments between these typts.
The Trustees reco8nise that Snvestments which depend on the performance of the Markets must be treated
as long term li.e. able to remain invested for five years or morel and wlll seek to avoid placing cash in
investments if there are foreseeable clrcumstances in whith it would bè regul￿d earlier than this. During
the yearthe return on the Charitys fixed asset investments was 0.7%12023: 12.6%).

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Resérves Polity
One Fylde is requiredtohold reseNes in orderto athieve its charitable aims. In partlcular, as a Charitywhith
owns property. fixeil asset reserves are held in orderto provlde a quality and securlty of accommodation to
the people we support whlch would not otherwise be achievable. Reserves of cash are also held in order to
allow the Charfty to Continue operation5 when streams of funding reduce followin& for exarnple the death
or departure of people we supporL
Notwlthstanding working properties or other investments held, the Trustees, polity is to hold reserves of
ash sufficient to allow 3 flexible and timety response to any urgent requirement for a packa6e of care and
accommodation Similar to th95e cy￿endY operatin8- this Is represented by the unrestri¢ted general fund.
The Trustees therefore con55der It both prudent and realistic to have general funds of between £1 million
and £2 million Irepre5entin8 1-2 rnonths runnlng costsl- wlthln which should be cash balance5 of between
£5CM).000 and £l,000,O(K), ideally. The Trustees. through their Finance Sub-committee and otherwise, will
keep the level of reserves under review and take steps to keep any avallable funds surplus to the reserve
ran8e Outlined above fvlly invested in line with the Charitvs investments poliry. They wlll also seek to
ensure, through managÈmÈnt, that no decisions of the Charity allow the general lund to drop below the
levels described above considerln8 the optlons for sustaining ￿serveS In 60(xl tirne. As at 31 March 2024,
the Charlty's general funds arnounted to £1,309,469 12023.. £1,254,170) lincludlng cash balantes of
£1.450.60512023.. £2,352,720). This balance Is afterseparating designated funds which represent netfixed
assets (long term assets held as property, less mortgage balances due after more than one year In
connectitsn with those propertie51. deslgnated funds for property investment, and the revalu4tlon reserve
which also fom)s part of the net long tem property total.
60lnB concern
Whilst the reserves held are within the target area, the Trustees are mindful that cash bèlanees remain
above the higher limit set in the wlicy. However, funds are belng ￿taIned in the Property Investment fund
to Invest In houslng as sultable Investment opportunlttes arf5e.
The Accounts are prepared on a goSng concern basls. whith the Trustees consider to be appropriate havlng
considered the foreseeable future. The Charity holds reserves whlch are suffitièntly In Ilne wlth its reserve5
policy.
siru¢ture.Bovemance and manwment
The Charity is Re8lStered Charity number 1045039 and a charitable company Ilmlted by guarantee and was
Incorporated at Companies House in February 1995 as Company Number 3017303. having operated as an
unincorporated Charity since 1985. The memorandum and articles of assoclation were updated durlng the
vear and lormally adopted on 14 N¢)vernber 2023. In the event of the company being wound up, mernber5
aTr ￿quired to contribute an amount not exceeding £1.
The board of Trustee5, of whom there should not be less than three. are appointed for a three-year perlod
underthe procedure described in Settion 61 of the Articles of A5SOCiation and may be deemed disqualified
or removed from office as described in Sectlon 63 of the Artides. The Trustees meet six times a year, a
minimum of fourtSmes a year Is required by the Articles, and at other times as required.
I members of the Board givetheirtime voluntarI￿and re¢èive no benefits from the Charity. Any expenses
reclaimed from the Charity are set ¢*ut in note 6 to the accounts.

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SuFWtlw ¢￿￿t0 li%* th￿rbpgI
Salaries paid to senior managers are set at a level which the Trustees consl(ler to be competltlve and are
revSewed from tlme to tlme with referen￿ to comparable roles In slmilar organisations.
The current Trustees a￿ already familiar with the prnrtical work of the Charity. NewTmstees are given an
indu¢tiOh pa¢k consi5tin8 of various Charity CommSssion publitation5 giving guidance toTrustees, alon8wlth
the memorandum and articles and latest financial statements of the Chadty. There Is an ongoing
pro8ramme of in-service trainin8 for Trustees whlch has Sncluded sessions on the Role of the Trustee, the
commissionin8 climate and similar subjects.
Employment Polky
One Fylde aims to ensurethat no employeeorrdndidate Is sublectto unlawful discrimination, eitherdirethy
or indirectly, on the grounds of age, dlsabillty, gender reassi8nmenL marriage and ciwl partnership.
pregnancy and matemity, rate lintluding ethnic or national ori8ins, cdourand nationality), rdigion or belief
lincluding lack of beliefj. or sex and sexual orientation. Thi5 commitment applies to all aspects of
employment, includln8:
recruitment and selection, Includlng advertlsements. job descrlptions, interview and selectlon
prcKedures
training
promotlon and career development opportunities
tem)s and condition5 of ernployrnent, and access to employment related benefits and facilities
grlevance handling and the appllcatlon of disciplinary procedures, and
selection for redundanry
The Or8anisation retO8ni5es the benefits of havin8 a dfverse workforce and wlll take steps to ensure that:
everyone receSves equality of treatment in recruitment and employment
job applicant5 are not aske(I for rnedical informatlon before a job offer 15 rnade.. that Is unless there
are lawful reasons to ask lor mèdical information which include,. complyin8 Wlth disability
dlscrimination law when making interview arrangements and a genuSne. lob related reason
additional protectlon from discrimination is given tojob applicants wlth a disabllity, and those with
a famlly hlstory of illness
reasonably endeavours to recruitfrom the wldest pool of Qualified candidates posslble
employment opportunities are open and accessible to all on the basis of mèrit
where appropriate, posltive action may be taken to attra¢t applications from all sections of soclety
and especsally from those groups whlth are underrepresented in the workforce
selertion crlterla and processes do not dlscriminate unjustfflably on the grounds of a8e, dlsabillty,
gender reassS8nment, marriage and civil partnership, pre8nancy and maternity, rate lindudin8
ethnitor national ori8ins, colourand nationality), rellgion orbelief lincludin8 lack of beliell, sex and
sexual orlentstlon. other than in those instsnces where the oryanlsatlon is exertising lawfvlty
permitted p951tive acbon
Trustees attend events and are accessible for staff to en8a8e wlth by listenlng to their views and opinions
and feedln8 back to the ExecutNe tearn.

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SwJportUBPDwAtrt0hveth￿r best IN¥5
Risk Mana8ement
The management and mitlgatlon of risk to individuals, safety is central to the plannin& delivery and
monitorin8 of se￿iCe$. Staff are trained in rlsk assessment and focus on balancing reasonable risk alon8slde
responsibility for safeguarding in evèry aspect of their work. Safe8uardin8 and whistleblowin8 policie5 are
In pla￿ and funttion to gain information about any risk at an eady stage $0 that appropriate interventions
can be consldered. All safeguardlng matters are reported to and scrutinised by the Board.
The Charlty uses the seTvice5 of Rradar Law and Health and Safety tonsultantyto redu￿ the risk of liability
for employment and safety related issues. Thls service fosters the development of positive and appropriate
management practice and also provides Insurance batked indemnity for preparatÈon, representation and
certain awards at Employment Tribunals and Health and Safety Tribunals.
Financial risk is managed through the app(Nntment of professionally qualified managers, scrutiny of a
corporate risk register. Interlm financial statements and internal audit procedures, but also through clear
communicolion between Trustees and management about the financial and regulatory position in relatlon
to current and proposed artivitie5.
Or8anlsatlonal Strurture
The Board of Managemènt 15 the decision-makin8 body whlch runs One Fyldè. It and its subcommittees
consistof volunteerswho carry legal ￿SponSibl11fy for the affairs of the or8anisation. Members of the Board
are reglstered as directors of the Cgmpany Umlted byGuaranteeat Companles House, and a150as Charitable
Trustees with the Charities Commlsslon. The Board gives guidance and direction to management, sets
poli(v, and monitors financial matters. Trustees participate in the recruitment of senlor staff and in hearin8
disciplinary appeals agalnst decisions of senlor management.
During the year under review, the Leadershlp Team Is comprised of a Chief ExeoJtivÈ Dfficer. a Director of
FSnance and Support Servlces and a Diredor of Operatlons and Quality. Meeting weekly, the Leadershlp
Team dealt with day to day management matters, monltored quality of servicE, communicated decisions of
the Board, monitored financlal matters etc. Membership of Leadership Team is ex officio, arislng from
appolntment to one of the senior management Positions.
Pay Is revlewed for key management posts in line with external benchmarking and crfteria wll be Set goin8
fortyard to manage any reviews.
The Senlor Management Team {SMT) Meeting takes place every six weèks and exists to promote 8ood
communication between staff and management. advocate for staff and service user concerns and pass
matters for decision up to the Leadership Team and Board
Staff Meetln8s-Supported Livin& Hcimecare. Advities or Office, are for dlscusslon and communlcatlon of
Èveryday operational matters.
Assodated or8anls•tlons
The charity is affillated to:
The Nètlonal Countil for Voluntary Or8anisations
Association of Chlef Executives of Voluntary Qrganlsatlons
Voluntary Or8anisation Disability Groups

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R•ference and Adminislrativè InfDrmatlon
Charity name.. One Fylde
Re8iStered Charty number.. 1045039,. Registered company number.. 3017303
Principal address/ re8iStered office..
Llbra House
Cropper aose, Whltehllls Business Park
Blackpool
FY4 SPU
TNstees serving durin8 andlor in post at the date of these xcounts
Angela Rosemary Jacques lappointed 8th May 20191
An8ela Boyle (appointed I" June 20201
David Stanhope lappointed 20 January 20211 Chair
Vanessa Harris lappointed 24 March 20211
Sharon Mary Morris (appointed 20th Au¥u5t 2021, resi8ned 30 November 20231
Peter John Hod8son (appointed 23 November 20221
Amanda Louise Tamzyn Long lappointsd 28" lune 20231
L•adershlp Team at the date of approval of thls report
Tracey Bush (appointed 9 June 20191 ChSef Executive Officer
Michelle R￿cheS lappointed 16 January 20231 Director of Operations and Quality
)ricki Askham lapprynted l December 2021, resigned 30 September 20231 Director of Flnance and Support
SeNites
Paula Nash (appointed l De￿mber 20231 Director of Flnante and Support Services
Gèmma Srnith lappointed 5 Au8USt 20241 Director of Houslng and Faclllties
Bankers:
Royal Bank of Scotland
Drumrnond PIou5e
l Redheughs Avenue
Edinburgh
EH12 9RH
Sollcltors:
Easthams
292-302 Church Street
Blackpool
FYI 3QA
Audltor5:
Champion At¢¢untsnts LLP
7-9 Station Road
He5keth Bank
Preston
PR4 65N

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SLWOrtlw F*Op￿til liv• their bost1￿￿5
Responsibililies of the Board of Tryslees
The Trustees (who are also directors of the Charity for the purposes of Company Lawl are responsible for
preparSng the Trustees Annual Report Ilncludin6 the Strategic Reportl and the financial ststements in
accordance with applicable law and United Kingdom Accountlng Standards Iunited Kingdom Generally
A(￿pted Accounting Praetlcel. Company and Charity law require5 the Trustees to prepare financial
ststements for each finantlal year which 8ive a true and fair view of the state of affalrs of the tharitable
ompany and of the incomSng resources and appllcatlon of resourtes. including the income and expenditure
ot the charitable company forthat period. In preparingthesetinancial statements, the Trustees are required
select 5Ultable accountln8 policSes and then apply them consi5tentlv
observe the methods and principles in the charlties SORP 2015 IFRS1021
make judBements and estimates that are reasonable and prudent
state whether applicable UK accountin8 Standards have been followed. subjert to any materlal
departures dlstlosed and explainèd in the financial ststements
prepa￿ the financial statements on the going concem basls unless it is inappropriate to presume
that the charitable company wlll continue t¢ operate
The Trustee5 have overall responsibility for ensuring that the Charity hai appropriatè systems of control,
fvnanclal and otherwlse. They are also responslble for keeping adequate accountSng records which disclose
with reasonable accurary 81 any time the financlal position of the charitable cornpany and to enable them
to ensure that the financial statements comply with thè C¢*mpanies Act 2DJ6. the Charities Act 201112(KJ6
and the regulation5 made thereunder. They are also responsible for safeguarding the assets of the Charity
and hence fortakin8 reasonable steps lor the prevention and detertion of fraud and gther Irregularities and
to provlde reasonable assurantÈ that the charitable company is operatlng efficlently and effettively. its
assets are safeguarded against unauthorised use or disposltoon. proper atcountlng re¢ords are rnaintained
and financial information used within the charitable company is reliable and that the charltable companv
complies With relevant18w5 and regulations.
The Trustees have. a5 part of the bu5ine55 plannlng cycle, assessed buslness rlsk5 and their pot¢ntial impact
and likelihood of occurrence and where netessary investigated mean5 to mitl8ate the risks.
Audliors
A iesolution proposin8 that Champion Accountants LLP, StatutoryAudltors, be re.appointed as auditorswill
be put to the Meetin8 on 2 October 2024.
In so far as theTrustee5 are aware..
there is no relevant audit infonnation olwhith the tharitablè companWs auditOTS are unaware., and
theTrustees have taken all steps thatthey ought to havetaken in orderto make themselves aware
of any relevant audit informatlon and to establish that the audltor Is aware of that information.
In additlon to thls years, Trustees Report, an Annual Review has been produced'wellbelng for All,.
The Trusteès approve this report for the year ended 31 March 2024 in their capacity as company direttors
and theTru5tees' report on 2. 1 • 202
Approved on behalf of the Board of Trustees
David StanlM>pe. Chalr
io

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INDEPENDENT AUDITOIVS REPORTTO THE MEMBERS OF ONE FYLDE
Oplnlon
We have audited the financlal statements of One Fylde (limited by guaranteel Ithe'tharitsble companVI for
the year ended 31, March 2024 which cornprise the Statement of Financial ActivitSes, the Statement of
Financial Posltion (Balan￿ Sheet), staten￿nt of Cashflows and notes to the finanoal statements. including
a summary of si8nificant accountlng polities. The financial reportSng frarnework that hos been applled in
thelr preparation is applicable law and United Kin8dom Accountlng Standards Iunited Kingdom Generally
AC￿pted Accounting pract1￿).
In our opinion the finandal statements:
gfve a true and fair view of the stste of the charitable company's affalrs as at 31st March 2024
and of its incomin8 resources and application of resources. Including its incorne and expenditure,
for the year then ended..
have been properly prepared in a¢cordancewSth Unlted Kingdom Gener311y Accepted Accountin8
Practice,. and
have been prepared in accordance with the requirements of the Companies Act 2￿6.
8asls for oplnlon
We conducted our audit in accordan¢e with Internatlgnal Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsibilities under those standards are furthèr de5crtbed in the Auditors
responslbllltles for the audit of the financial 5tstementS Section of our report. We are Independent of the
¢hafltable company in accordance with the ethical requlrements that are relevant to our audit of the
financial statements In the UK induding the FRC'S Ethic31 Stsndard, and we have fulfilled our other ethical
rè5ponsibilftie5 in atcordHn¢e with these requirements. We believe that the audit evidence we have
obtsined is sufficient and approprlate to provlde a basis for our opinion.
C¢n¢lusions relati￿ to 8oin8 wn¢ern
In auditin8 the financial statements, we have concluded that the trustees, use of the golng concern basis of
attounting in the preparation of the financial statements is appropriate.
8ased on the work we have performed. we have not identified any materlal uncertalntSes relatlng to events
or conditions that, individually or collectively, may cast slgnlfic8nt doubt on the ¢haritable companfs ability
to continue as a 8oln8 concern for the period of at least twelve months from when the financlal statements
are authorised for issue.
Our respon5ibilitie5 and the rest)onsibilitie5 of the trustees wlth respect to golng concern are described in
the relevant 5ection5 of this report.
Other Informatlon
The Trustees are responsible for the other inlomiation. Thè other information comprises the Snformation
Included In the annval reporL other than the financial 5tstements and our Report of the Indepèndent
Auditors thereon.
Our opinron on the financial statements does not cover the other infomation and except to the eKtent
otherwise explicltly stated in our report, we do not express any form of assurance conclusion thereon.
li

one I le.
sUppLYtH￿ p￿￿et0 Ihe41 btstlffi
INDEPENOENTAUDITORS REPORT TO THE MEMBE￿ OF ONE FYLDE- condnued
In connertion with our audlt of the financlal statements. our responsibility is to read the other information
and, In doin8 so, conslder whèther the other inforrnation Ss materially ineonslstent with the financial
statements or our knowledge obtained in the audit or otherwlse appears to be materially misstated. If we
identlfy such material inconsistencles or apparent rnaterial misststements, we are requlred to determine
whether this gives rise to a material misstatement In the flnancial statements thern5elves. If, based on the
wgrk we have perfomied, we conclude that there Is a material misstatement of this other information. we
are required to report that fart. We have nothin8 to report in this regard.
Oplnlons on the other matters prescrlbed by the Companles Art 20
In our opinion, based on the work undertaken in the course of the audit..
the information given In the Report of the Trustees for the financlal year for which the financial
ststements art prepared 15 consistent with the flnancial statements,. and
the Report of the Trustees has been prepared in accgrdance with applicable legal requirements
Mattèrs on which wè are requlred to report by exceptlon
In light of the knowled8e and understandin8 of the charitable cornpany and its envlronment obtained in the
course of the audiL we havE not identified material misststements In the Report of the Trustee5.
We have nothlng to report In respect of the ftjllowing rnatters where the Companles Att 2C*)6 requlres us
to report to you if. in our opinion..
adequate accounting records have not been kept or returns adequate for our audlt have not been
recelved from branches not vislted by us,. or
the flnancial statements are not In a8reement wlth the attountin8 records and returns- or
certaln disdosures of Trustees, remuneration specified by law are not made.. or
we have not received all the information and explanatlons we require lor our audit: or
the trustees were not entitled to take advanta8e of the small companies. exemption from the
requirement to prepare a Strate¥i¢ Report or in preparin8 the Report to the Trustees.
Responsibilities of Trustees
As explained more fully in the statement of Trustees Responslbilities,. the Trustee5 (who Hre also the
directors of the charitable company for the purposes of company lawl are responsible for the preparation
of the financlal statements and for bein8 satisfied that they give a true and lair vlew, and for such internal
control as the Trustees determine is necessary to enable the preparation of financial 5tstements that are
free from material misstatement, whether due to fraud gr error.
lrt preparin8 the finandal staternents, the Trustees arè respon51ble for a5sessin8 the charltable tompany's
abi1Sty to continue as a 80ing concern. distlosin& as appllcable, matters ￿lated to golng corncern and using
the goin8 toncem basis of accguntlng unless the Trustees elther intend to Ilquldate the charitable company
or to cease operations, or have no realistit alternatlve but to do so.
Our responslbmltles foTthe audTrl of the financlal statements
Our oblect4ves are to obtain re350nable a$5urance about whether the financlal ststements as a whole are
free from materSal mlsstatement, whether due to fraud or error, and to issuè a Report of the Independent
Auditors that includes our opinion. Reasonable assurènee is a high level of assurance, but Is not a guarantee
that an audit conijucted In attordancè with ISAS IUKI will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and ale tonsidered material if, individually or in the
a88re8ate, they could reasonably be expected to influence the economic declsions of users taken on the
basis of these finantial statements.
Irregularities, including fraud, are instsnces of non-compllance wlth laws and regulation5. We desi8n
procedure5 in line with our responslblllties, outllned above, to d*te¢t material misstatements in ￿sPeCt of
12

SupportlrKJ M%*ih*i)sst lfv•g
irregularities, Including fraud. The event to which our prO￿dureS are capable of detecting irregularities.
including fraud is detailed below.
We obtained an understanding of the le8al and re8ulatory frameworks appllcable to the tharitable
ompiny and the sector in whlch they operate. We determined that the followlng laws and
regulations were most significant.. the Charities SORP IFRS 1021, the Companies Act 2(X)6,
Employment regulation and Health ènd safety leglslatlon.
We obtsined an understanding of how the charitable company Is complyin8 with those legal and
regulatory framework5 by making inquiries to the management.
We assessed the susceptibility of the charltable companWs finandal statements to material
misstatement Including how fraud m¢ht occur. Audit procedures performed by the audit
engagement team included..
Identifying and assesslng the desi8n Èffectiveness of controls mana8ement has in place to
prevent and detèrt fraud=
o Understanding how those d)arged with governance considered and addressed the
potential for override of controls or other inappropriate influence over the financial
rèporting process:
thallen8Sn8 assumptions and judgements made by rnana8ement in Its $18nificant
accounting estimate5,'
Identifyin8 and testing Journal entrles,. In partlcular any journal entrie5 PQSted wlth
unusual comblnatlons.,
o Reviewing material varlatfjon from ourexpectations in the income, expenses and balan￿$.
and
o Assessing the extent of wmpllance wlth the relevant laws and regulatlons.
There are Inherent Ilmitstlons In the audit procedures described above, and the further removed non-
compliance w￿h law5 and regulations is from the events and transaetlons rèflÈctÈd in the financial
ststements, the less likely we would become awarè of it. Also. the risk ol not deterting a material
misstatement due to fraud is higher than the risk of not detecting one resultlng from error. as fraud may
involve deliberate concealment by, for example, forgery or inherent misrepresentations or throu8h
colluslon.
Afurtherdescription of our responsibilities forthe 3uditof the financial ststement is located onthe Financlal
Reporting council's website at www.fr
itorsres
onsSbllities. This destription forms part of our
Report of the Independent Audltors.
Use of report
Thls report Ss made solely to the tharitable compan¢5 members, as a body, in accordance wlth Chapter3 Of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we Mlght state to the
charitable companls members those matters we are requi￿￿ to state to them in an auditorfs report and
for no other purpose. To the fullest eKtent permitted by law, we do not accept or assume responslbllity to
anyone other than the charitable company and the charltable company's members as a body, for our audit
worK for this reporL or for the oplnSons we have fomied.
P 8uck DChA Isenior Statutory Auditor)
for and on behalf of Champion Accountants LLP
7-9 Station Road
Hesketh Bank
Preston
Lancashlre
PR4 6SN
Date..
13

Sui¥xwUty oe¢p* to Ii¥elhdrbe5t Irrf¢s
ststement of Flnan¢lal Artlvltles {includin8 incomè and Èmpendlture accounil
for the year ended 31 March 2024
Unrestrlrted
fublds
Restrlcted
fvnds
Note
Total Funds
Total funds
2024
2024
2024
2023
Incom•:
Donations
1.441
151,441
2,177
Charitable activities..
Social care contracts
IL229,052
1,541,343
139.366
11,229,052
1,541,343
139.366
I1,053￿90
1,206.481
162.016
Property intome
Other income
Total IncomlnB resources
13,C61,202
13,061,202
12,424,564
EmpÈndltu￿.
Charitsble artivities
Provision of social care
11,S63.803
1,540,465
15,250
11,579,053
1,540,465
IL629.533
1,059.360
Landlord costs
Total expendlture
13,104,268
15,250
13.119.518
12.688,893
Galns on revaluation of
investments
338
338
84
Net Income
142,7281
115,2501
157,9781
1264,2451
Unreali5ed gain on fixed asset revaluatlon
Loss on sale of offices
87,342
87,342
86,783
1436,5021
Net movement In funds
44,614
115,2501
29,364
1613,9641
Reconclllatlon of funds
Total funds brought forward
6,975,271
62,620
7.037,891
7,651,855
Total funds ¢arrfed forward
7.019M5
47,370
7.067255
7x137.891
The statement of financial actwitles Sncludes all galns and losses reco8ni5ed in the year
All Income and expendlture deAves from continuing a¢tyvitie5.
14

I le.
SL¥)POrtirvJ PB¢pbo to V￿O•st*Ve5
8alance She•t a5 at 31 March 2024
2024
2023
Note
FixÈd a￿ts.
Tan8ible assets
Investments
5,728,672
12,293
5,740.965
5,119,065
11.955
5.131.020
io
Total fixed assets
urrent Assets:
Debtors
Cash at bank and in hand
li
1,819.838
1,450.605
3270
1.410.924
2.352.720
Total current assets
3.763.644
iiabililiès:
Creditors.. Amounts fallin8 due within one year
Net current assets
12
1,582,249
1,688,194
1,397,735
2365.909
Total assets lesscurrent Ilabllttles
7A29.159
7A96.929
Creditots.. Amounts falllng due after more than one
year
13
293,545
358,840
Provisions foT liabilities
14
68,359
100,198
rotsl net asstts
7A167255
71137￿91
The funds ofthe tharlty:
Restricted funds
17
47,370
1,309,469
2.306.047
18,123
2.832,127
554,119
7067,255
62.620
1,254.170
2,247.271
Llnrestrlcted Intome funds
DesSgnated- Revaluation reserve
De51gnated- Improving tives Fund
Deslgnated- Unrestricte(I net fixed assets fund
De518nated- Property investment fund
Total tharityfvnd$
2,129,864
1,343,966
7,037A91
The rnotes on pages 17 to 27 fomi part of these accounts
Approved and authorised for issue by the trustees on ?. I d . Io ¥4•
gned on behalf of the Trustees
Davld Stanhope
Chalr
15

one I le.
SwwOrtirw4wp￿ to lihy theYbe5t Mves
Statement of cash flows
for theyear ended 31 March 2024
2024
2023
Cash flows from Operati￿ activltles:
Net cash provided by operating artivities
1132,4761
1973,2101
Cash flows from Imiestlng artlvltles:
Purchase of tangible fixed assets
Proceeds from sale of r￿ed assets
1878.1681
172,370
1705,7981
1238.4911
1,563,851
1,325.360
Net cash problded by In¥estln8 a¢tlvltles
Cash flows from fInan¢1￿ actlvhles:
Repayments of borrowing
Net provlded by flnanclng a¢tl
163,8411
163,8411
1339.0901
339,0901
Chan8e In cash and Cash equivalents in the year
Cash and cash equivalents at the beginning of the year
1902,1151
2,352,720
13,060
2,339.660
Totsi cash and cash equlvalents atthe end ofihe year
IN50.605
2352.720
Rec¢nclll*l¢n ot net In¢ome io net cash Ilow frorn
operatlnK artlvltles
Net movement In funds
29,364
1613,9641
Adjustments for:
Depreciatlon
Lossllprofitl on disposal of Ilxed assets
Revaluation of properties lunrealisedl
(Galnl on Investments lunrèalisÈdl
Ilncreasel]decrease in debtor5
IDecreasel/intrease in Credltors
Ioecreasel In provlslons
Net cash provlded by operating attiyities
170,743
,790
187,3421
13381
1408,9141
183,C60
131,8391
131476)
181,Cx)7
442.185
186,7831
1841
1567.2691
1294.6031
133,6991
1973210
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one I￿.
SUw￿t￿ryJ r￿let￿lI￿ t￿rts￿$t Ih
Notes to the accounts
The Charity is a re8iStered Charlty and a charltable company limited by8uarantee and is incorporated in
the UK.
AccountlnB pollcles
The principal accountlng pollcles adoptedi judgments and key 50urces of estimation uncertainty in
the preparation of the financial statements are a5 follow5..
Basls ol accoumlng
The financial statements have been prepared In accordante wlth Attountin8 and Reportin8 by
Charitie5'. Statement of Recommended Practice applltable to tharitles preparing their accounts in
accordance wlth the Flnaneial Reportin6 Standard Applicable in the UK and Republlt of Ireland
(Charitie5 SORP IFRS 10211, the Financial Reportlng Standard applitablÈ in the UK and Republic of
Ireland IFRS 1021 artd the Companies Act 2LNJ6.
One Fylde meets the definltSon of a public benefit entity under FRS 102. Assets and liabilities a
initially recogni5ed at historical cost unless otherwise stated Sn the relevant accounting policy.
Preparatlon of accounts on a 8oln8 concern basis
The Charity continues to hold ￿$h reserves above the cash resetves pollcy of between £500.0fy) and
£1,(￿￿J,[￿JO In the period since the balance sheet date. for the rea50n stated in the trustees, report.
Prolected cash flow forecasts for the next 12 months indScate that this will contlnue to be the case.
On this ba51s the Charity ks a Boing COn￿rTh.
Income
Income from fundlng bodies and cllents are accounted for wheA the Charity is entitled to the fvnds
on an accrua15 basis. Income from rents are accrued on a straight Ilne basls ¢)v¢r the lèngth of the
tenancy. Donations are accounted for as retelved by the Charty.
Fund ac¢ountin8
Unrestricted funds are available to spend on attivitie5 thatfurtherany of the purposes of the Charlty.
Restricted funds are donations which the donor has specifled are to bè used 501ely for a particular
purpose.
Legacle5
le8ac1￿ are included in the statement of financial artivitie5 when the charity is entitled to the legacy,
the executors have establlshed thatthere are suffiuent surplus assets in the estateto pay the legary,
and any condltlons attached to the legacy are within the control of the tharity.
Expendlture and Irrecoverable VAT
ExpendItU￿ is retognised on an accruals ba51S a5 a liability is incurred. Value added tax Is not
recoverable by the Charity, and as such Is Included In the relevant costs.
Expendrture on charitable activities comprises those costs incurred by the Charity in the dèlivÈry of
Its activities and seNices to benefitiarfjes. It indudès both c05ts that can be allocated directly to suth
¢tivities and their as50Ciated support costs.
Allocatlon ol support costs
Support costs are those functions that assist the work of the Charity but do not dirertly undertèke
Charitable athvities. Support Costs include back gfFice costs, finance, human resources and
60vèmance costs which support the Charivs actlvltles. These costs are apportioned between
actfvltle5 on the basls on Income 8enerated.
17

one I le.
SLWOrtlrvJr*c**iolYeth8irb¢stl
Operat1￿ Leases
Rental char8es are charged to the SOFA on a stralght1Sne basls over the Ilfe of the lease.
Tan8lble flxed assets
Flxed assets. otheT than properties. are ststed at purthase pr[￿. less depreclatlon and amcrtlnts
wrltten off. Properties are stated at their market value. Depreciation 15 provided at the followlng
annual rntes in order to wrfte off each asset over Its estlmated useful Ilfe..
Freehold and leasehold property
Improvements to leasehold property
Fixtures and fittings
Office equipment
Motorvehitles
Furnishings
2% on costlrevalued amount
straight line overthe pedod of the leasè
25% rèducing balance method
2S% reducin8 balance method
25% reducing balante method
20% reducin8 balance method
Individual expenditure below £ILJ) is not capltalise(l.
No depreciation 15 provided on freehold and lon8 leasehold land.
Properties are revalued externally bya professional ¢h3rtered surveyoreveryfiveyears and Intemally
In the Intervening years. Internal valuations are carrSed out usln8 published data on the thanges in
property prices in the appropriate postcode arèa5.
InTMtments
Investments are included at market value at the balance Sheet date and the gain or loss Istransferred
to the SOFA.
Debtors
Trade debtor5 and other debtors are reco6nised at the settlement amount due after any trade
discounts offered. Prepayments are valued at the amount prepaid net of trade dlscounts due.
Cash at bank and In hand
Cash at bank and t35h in hand Includes ¢ash and bank accounts wSth Smmedlate atcess.
Credltors and provlslons
Creditors and provisions a￿ re¢o8nised where the Charity has a present obllgatlon reSu￿l￿g frorn
past event that will probably result in the transfer of funds to a third party and the amount due In
settle the obligation tan bè measured or estimated reliably. freditors and provisions are normally
recognised at their settlement amount after allowing for any trade discounts due.
Deferred Incomè
Where income recewed for social care contracts remains unspent at the end of the financlal year thls
Is carrled forward as defErTed income (balance sheel credltorsl to be utilised for the beneflt of the
people we 5UPPOrt in fvture periods. If any money remains unspent afterone year these are released
to income on the statement of financlal actlvltles.
Lease payments received in advance are released to the SOFA over the length of the lease.
Flnanclal Instruments
The Charity only has flnanclal assets and financlal Ilabllitits of a kind that qualify as basic financlal
Instruments. Basitfinan¢ial instruments are initiallyrecognised attransadlon value and subsequently
measured at their settlement value wlth exception of bank loans which are subsequently measured
at amortised cost uslng the effertive interest méthod.

one I le.
best kves
Penslons
The Charity operatesthree money purch35edefined contribution pension schemes. Contrlbutions are
charged In the Statement ol Financial Artivitie5 a5 they become payable in ￿Or￿anCe wlth the
stherne.
Analyslsol donatlons
2024
2023
Legacy income
Other donations
127,071
24,370
2,177
151A41
2,177
Athalws of e¥penditure on tharftable actlvltles
Prm4slon ot
soclal care Houslni costs
2024
Total
2023
Total
Direct 5taffin8 costs
Stsff training and recruitment
Activity costs
Operational other costs
Property rental and mortgage costs
Council tax and utility costs
Property maintenarn￿ costs
Insurance
Depreciation
Other property costs
L055 on sale of property
Miscellaneous tosts
9,789,431
102.846
151,037
138.384
112,662
9,902.093
9￿58,111
102,846
123,588
151.037
118,927
138,384
125,621
412.443
404,438
62,815
38.485
556.547
258,441
73.316
67,758
155,208
164,352
109.133
62,638
12,615
886
26,915
52,736
56,717
27,458
1.298.878
1.333,351
45,321
43.056
15.250
9,047
13.119.518 I2￿88.893
412,443
62,815
556,547
12,044
99,966
109,133
12,615
61,272
5S,242
26,915
56.717
1,142,108
39.851
15,250
11.579,053
Marketing. Communication5 & engagement
Support costs
Governance costs
Restricted costs on 50FA
156,770
5,470
1540865
19

Ile.
people ro$k*t￿rI)e$l liv
Surnmaryanalysl$ of expendhure and ￿lated incorne for ¢horltsble actl¥hles
Provlslon ol
sotial care Housln8 C05t5
2024
Total
2023
Total
Costs
Care Contract Income
Rents
Other income
111,579.0531
11,229,052
11.540,4651 113,119.5181 112.679.8461
11,229,052
11,053,890
1,541,343
1.206,481
139,366
162,016
1,541,343
139,366
Net contrIb￿lOn to charltsble funds
210
35
878
257
59
Anafysis of goverTra￿e ond wpport costs
Support Gow•man¢o
costs
CQsts
2024
Total
2023
Total
Payroll and related costs
Office ttssts
Audit fees
Legal and professional fees
829,434
387,386
30,531
859.965
387,386
14,790
82,058
927.561
397,906
13.020
37,920
14,790
82,058
1298078
45J21
1344.199
1376A07
Net Incomelexpendi￿rÈ for the year
2024
2023
Thls Is Stated after char8lnr.
Depreciation of tangible f5xed assets
L05s/lprofitl on disposal of fixed assets
Audit fee-for year
-underlloverlprovision in previous year
Interest payable on bank loans & mortga8èS
Operating leases- equipment
Property rents
170,743
12,790
13,800
990
27,536
181,1)07
442,185
12.810
210
24,732
292
385,000
391,639
20

one I le.
lo(￿ Ihekbest I
Analys5$ of staff costs. Trustees remuneratloTh and expenses. and the cost of key manageme
rsonnel
2024
2023
Wages and salarles
Social security costs
Pension costs
8,408,501
753,348
213,607
8,354,854
749,425
2CI),0S0
9375.456
9304.329
Included in payroll costs are redundancy, and ex gratla payments of £27,776. relating to five people.
Number of employees whose totsl employee benefits is in excess of £60.000 lincluding pen510n
payments and ex gratia payments) is as follows..
2024
2023
£60,Oc￿&£69,999
£7o.0￿£79.999
£8O.0￿£89,999
£90,OCX)-£99,999
£ICKJ,fxMK109,999
£iio,Q)(F£119,999
The Charity Trustees were not paid nor dld they reeeive any other benefits from employment with
the Charity durlng the year12023-. nill. Trustee expenses paid during the year weré £nil 12023.. nill.
The key management personnel of the Charity comprise the Chief Executlve Offlter. Director of
Operations ènd Quality. and Director of Finance and Support Servites. The total employee
remuneration of the key management personnel of the Charity was £261,661.12023.. £291.7321.
staff Numbers
The average headcount in the year wa5 32112023= 3681. Full Ume equlvalent 2￿{2023.. 2951
21

one I le.
SLWLYbrvJ Peep￿t0 *ve tWt*st hvos
Tan8lbl• fixed assets
Fixtures,
Long
Flttln8S.
Freehold leasehold
Furnlshlngs
tsnd and
Land and
LeasÈho*l E4ulpment and
BuildinB5
8ulklly Imp'ments Motor Vehkles
Tot•1
C05V valuatlon
As at l Aprll 2023
Additions
1,486,355 3,249,620
442.872
427,646
1186,9451
125,4631
39,087
1.903,764 3,529A08
29,022
2,013.057
7.650
13,4C61
6,778,054
878,168
1190,3511
13,624
7A79A95
Dlsposals
Revaluation
As at 31 March 2024
29.022
2,017301
Depreciatlon
As at l April 2023
Char8e for the year
On disposals
Transferto revaluation
reserve
1,649.384
89.454
13,2311
1,658,989
170,743
13,2311
28,5LKS
47,178
5,611
128.5001
147,1781
175,6781
I,750￿23
As at 31 March 2024
15216
1,735,607
Net book value
As at 31 March 2024
L903.764 3,529.408
1,486,355 3,249.620
281.694
s.728￿72
As at l April 2023
19.417
363,673
5,119,065
The cost or valuatlon of freehold buildings and lon8 leasehold buildln8s, on which depreciation 15
thargèd, amounted to £ 3.934,269. The carryln8 amount ol freehold land and byildinBS and lon8
leasehold land and buildlngs are considèred to be at the open market value. An Intemal valuation, of
these assets. was carried out atthe yearend. The freehold land and buildin8s andlgng leasehold land
and buildings were revalued at £1,903,764 and £3,S29.409 respertively at that time.
The historical c05t of freehold land and buildlng less accumulated depreciation was £L021,305, as at
31 March 2024. The hlstorital tost of long leasehold land and buildlng less accumulated depreciatlon
was £2,ISI.369 as at 31 March 2024.
22

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SL¢¥)¢rtkn9 p¢opkn to th*￿t￿t li¥es
io.
Amed assets investments
Investments held In the UK prlmardyto provide
an invèsth*nt return
2024
2023
At valuatlon
At l April 2023
Un￿aliSed gain on investments
11.955
338
11,871
At 31 March 2024
12.293
11,955
Nomln•l
value
Cost Valuatlon
40 Charlfund atcumulation units
2012 2,812
12293
ii.
Debtors
2024
202Y
thounts due wtthln oneyear:
Trade dÈbtor5
Other debtors
Prepayments and accrued Income
1,669,732
27,766
122,340
L244,470
28,042
138,412
I￿19￿3$
IAIO.924
12. Credltors larnounts falling due within one yearl
2024
2023
Tradè treditor5
Sooal security and other taxes
Mortgage51securedl
Deferred income
Actruals
other creditor5
332.290
226,565
57,752
177,359
735,203
53,080
329,624
158,437
56,298
176,443
634,874
42,059
IW.249
1,397,735
23

one I le.
9 oeoplo toliYtthThrbe5t Ip4e5
Credttors lamounts f311in8 due after more than one year and payable by instalrnent51
2024
2023
Mort8a8es (due within 1-2 years)
Mort8a8es (due within 2-5 yearsl
Mort8a8es (due after 5 years)
54,189
141,678
97,678
56,298
196.606
105,936
293,545
358
The mortgages are secured against the freehold and long leasehold propertie5. The proportlon of the
liabillty to the valuè tsf the assets charged is Il% 12023: 13%). The Interest rate charged on the
mortgages was between 1.75% and 2.65% above base rate.
14 Pro¥is•tin for IlabllStles
The provision for liabilities relates primar1￿ to property reinstatement Costs.
2024
2023
Balance 35 at l April 2023
Spent In year
Released in the year
Provision for additional tost5
I￿,198
131,8391
133,897
184.9481
129.0181
80.267
Balance as at 31 March 2024
68359
IW,198
15.
Deferred Income
2024
2023
Balance as at l April 2023
176,443
Amount released to Income earned from tharitsble activities 1176,4431
Amount deferred in year
177.359
521,922
1521.9221
176,443
BalantÈ as at 31 March 2024
177.359
17604Y
24

one I
>JrKJ¢ybruw)pkn tollvoth*lMt livtis
16. Obligatb)ns undèr opèrating lèases
As at 31 Marth 2024. thè Charity had fLrture minimum lease payments under non-cancellable
operating leases for each ot the followlng perlods-
2024
2023
Equlpmenl
Payments due
wlthln one year
. between one and five year5
21,974
21974
Land and bulldln85
Payments due
- wSthln one year
between one and five years
more than five years
489,388
1.207.675
829,723
376.387
1,142.425
813,177
2￿26.786
2.331.989
The Charity aims to secure long lease5 (between 5 and 15 years) on Its leased residentlal propertles In order
that tenants can have 8reater security of tenure and the costs to the Charlty are minimlsed.
17.
Movemem in funds
Transfers
between
Funds It 31
funds March 2024
Balance at I
April 2023
Incomln8
resour￿$
Ruourcès
exppnded
Unrestrlrted funds
GenÈTèl Fund
DesSgnated- Revaluatlon fund
Desi8nated- Unrestricted net asset funds
Designated- Property investment fund
Desi8nated- Improvin8 lives fund
Restrlcted funds
1.254,170 I3,(￿1,202
2.247.271
87,680
2,129,864
1,343,966
113.104,2681
98.365
128,9041
702,263
1789,8471
,123
1.3(YJ.469
2,306.047
2,832,127
554,119
18,123
47,370
62.620
115,2501
Total
7037,891 13,148082 113J195181
7.067.255
25

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Namè of unreslrlrted fund-
description, nalyreand purp(w of the fund
General fund
The-free reserves" after allowing for all designated funds.
Desi8nateil funds=
The designated revaluatlon fund is the difference between the cost
or valuatlon of properties and Investments when flrst reco8nised,
les5 any depreciation and its subsequent revalued amount.
The designated net assets fund conslsts of the net book value of
fixed assets as shown on the balance sheet, less the balance on
loans due after more than one year and the revaluation reserve
element noted above.
The trustees took the decision to create a deS￿nated fvnd for a
specific fu￿re project. This speclfit projert is an investment in
propertles ownèd by the charity to improve their condStion. The
initial amtsunt allocated to the designated funds is taken from the
independent surveyorfs report. The net sale proceeds of property
dlsposa15 have been added to this fund and used to finance further
property acquisitions.
Balantè at I
Net
Aprll 2023 movement
Fundsat 31
March 2024
Unrestrkted funds
General Fund
1,254,170
2,247.271
2,129,864
1,343,966
55.299
58.776
701263
1789.8471
18,123
44,614
1,309,469
2,306,047
2,832,127
$54,119
18,123
7,019,885
Oèsignated- Revaluation fund
Oesi8nated- Unrestricted Det asset fund
De5ignated- Property Investment fund
Designated- Irnproving Ilves fund
6,975,271
Restrirt￿ Funds
Transferred from OHT
Dementla service
38.122
5,475
5,592
13,431
62,620
19011
37,221
5,475
2.872
1,802
47,370
Childrens servl
Sensory room
Other
12,7201
111,629
115,2501
TOTAL FUNDS
7,037091
29,364
67
55
Related Party Trab)sactlons
No trustee or other person related to the Charity had any personal interest In any tontra¢t or
trdns8ction entered into by the Charity during the yeèr.12023'. nil)
26

one I le.
swrijrydtyw￿lo li%*lhelrbest lives
19. Financial Instruments
Financial instruments measured at amorbsed cost comprise mort8aBes provided by The Royal Bank
of Scotland
2024
2023
Mortgages (due withln one year)
Mortgages (due withln 1-2 years)
Mort8a8es (due within 2-5 years)
Mortgage5 (due after S years)
57.752
54.189
141,678
97.678
56,298
56,298
225,194
77,348
351297
415,138
20.
Capltal ¢ommitments
The charity ha5 a capital cgmmitment at the year end in relation to property Improvement costs of
nil.12023.. £138,664).
21. Funds held on behalf of People we Support
2023
Balance brought forward
Movement in year
21,011
39,011
69,976
148,9651
Balances at the end of the year
60￿22
21.011
The charity acts as agents In relation to these monSes. The in¢omelexpenditure and balances are not
Induded in thefinancial ststements.
22. Le8al ststus of the Chaiity
One Fylde is a company limited by8uarantee and has no share capital. In the event of the Charity
being wound up, the liabS11ty In respect of the guarantee is limited to £1 per member of the Charity.
Notax diar8es have arlsen In the Charlty.
23. Taxatlon
As a Charity. One Fylde is exernptfrom tsx on intomÈ and 8ains falllng wlthln sectlon 505 of the Taxes
Act 1988 or sectSon 252 of the Taxation of Chargeable Galns Act 1992, to the extent that these a
applied to its charitable objerts.
27