2021-03-31-accounts - Lifeworks Charity Limited

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Lifeworks Charity Limited

(A Charitable Company Limited by Guarantee) Annual Report and Financial Statements

For the year ended 31 March 2021

Company Number: 03177139 Charity Registered in England and Wales Number: 1054167

Lifeworks Charity Limited Contents For the year ended 31 March 2021

	Page
Reference and Administrative Details	1 - 2
Trustees’ Report	3 – 17
Independent Auditors’ Report to the Members	18 – 21
Statement of Financial Activities	22
Balance Sheet	23
Statement of Cash Flows	24
Notes to Financial Statements	25 – 39

Lifeworks Charity Limited Reference and Administrative Details For the year ended 31 March 2021

Trustee Directors	P J J Clarkson – Chair	P J J Clarkson – Chair
	R Compton
	A Delvin
	B Harty
	C Jenkins
	C Laithwaite
	M Leslau
	R Nathan
Chief Executive	B Harty	(until 31 May 2021)
Interim Chief Executive	A Gavin	(from 1 June 2021)
Charity Director	J Parsons
Charity Number	1054167
Company Number	03177139
Principal Address and Registered Office	Blackers
	Park Road
	Dartington Hall
	Totnes
	Devon
	TQ9 6EQ
Auditors	Albert Goodman LLP
	Goodwood House
	Blackbrook Park Avenue
	Taunton
	Somerset
	TA1 2PX
Bankers	Lloyds Bank	plc
	Fore Street
	Totnes
	Devon
	TQ9 5HH
	National Westminster Bank plc
	Courtenay Street
	Newton Abbot
	Devon
	TQ12 2EE

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Lifeworks Charity Limited Reference and Administrative Details For the year ended 31 March 2021

Solicitors

Nash & Co Solicitors LLP Beaumont House Beaumont Park Plymouth PL4 9BD

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

The Trustees, who are also directors of the Charity for the purposes of the Companies Act, present their annual report (incorporating the directors report as required by company law) and audited financial statements For the year ended 31 March 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements, comply with the Charity’s governing document, applicable law and the requirement of the Statement of Recommended Practice, “Accounting and Reporting by Charities” (SORP FRS 102) (implemented 1 January 2019), and are in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Lifeworks Charity Limited is a charity and a charitable company and is variously referred to throughout this report as either “the Charity” or “the Company”. The Charity operates under the name of “Lifeworks”. It was incorporated 25 March 1996 as a company limited by guarantee, governed by a memorandum and articles of association. The charity was previously named “The Bidwell Brook Foundation Limited” but changed its name on the 15 February 2013 to “Lifeworks Charity Limited”. Its company number is 03177139 and its Charity registration number is 1054167. The registered office is Blacklers, Park Road, Dartington Hall, Totnes, Devon, TQ9 6EQ.

References and Administrative Details

Administrative information is given in a separate section at the front of these accounts.

Directors and Trustees

The directors of the Company are the Charity’s trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

The Trustees serving during the period and since the period end are as follows:

• Mr P J J Clarkson Chair • Mr M J Boon (resigned 20 August 2021) • Mr R Compton (appointed 25 June 2021) • Ms A Devlin (appointed 15 December 2020) • Mr B Harty (appointed 25 June 2021) • Mr C Jenkins (appointed 1 June 2020) • Ms C Laithwaite (appointed 15 December 2021) • Ms M Leslau (appointed 1 February 2021) • Mr R Nathan (appointed 20 January 2021) • Ms B Avery (appointed 1 June 2020 & resigned 20 January 2021) • Mr D Colliver (resigned 22 September 2020) • Mr I Thompson (resigned 22 September 2020)

Brian Harty ceased to be our Chief Executive after the year end (31 May 2021) and, following all of the necessary procedures and processes, we were delighted to welcome him as a Trustee in June 2021.

None of the Trustees have any beneficial interest in the Company. All of the Trustees are members of the Company and guarantee to contribute £10 in the event of a winding up.

Structure, governance and management

The Board of Trustees (“BOT”) oversees the administration of the Charity and meet formally a minimum of four times during the year. In addition, a number of strategy meetings took place during the year with Trustees and members of the Senior Lifeworks Team (considered to be the Key Management Personnel).

A Finance Sub-Committee reports to the Board and two Trustees attended its meetings during the year.

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

Day to day management of the Charity is delegated to the Chief Executive, who delivers this alongside the Senior Leadership Team. The Trustees take advice from external professionals dependant on the nature of the support that they need.

The charity uses a variety of methods for attracting Trustees which include recommendations and external and internal advertising. The charity mainly advertises in the volunteering community and on our website.

In terms of the process, the charity asks for a CV, from there it is usual for the candidate to meet on an informal basis with the Chief Executive (CEO). Once this has happened they would be asked to complete an application form and are invited to an interview which is usually attended by the CEO, HR Manager and representation from the BOT. Standard safer recruitment practices are applied in line with policy and procedure which includes obtaining 2 satisfactory references and an enhanced DBS check. In addition to this they are also required to complete a declaration of eligibility.

All new Trustees receive a Charity Induction which includes visiting the service areas and being introduced to staff. They also undertake a number of e-learning courses which include safeguarding, MCA & DOLS and GDPR. The most recent tranche of Trustees have also attended governance training which will become part of any new Trustees induction in the future.

As part of the Charity Induction they will meet with each Director so that they are able to gain an understanding of the role, this will include both financial and operational aspects.

The arrangements for setting the pay and remuneration of Key Management Personnel Senior executive pay is linked to that of other directors and is set after considering organisation turnover, number of employees, in-job risk, pay of other directors and any other benefits and incentives and benchmarking within the charitable sector using identified pay surveys such as ACEVO.

Pay scales for managers, administration support staff, care team and ancillary staff are bench marked against comparable roles, level of relevant qualifications and ability to recruit within the locality.

Public Benefit

The Trustees have due regard for the Charity Commission’s guidance on public benefit and have completed a public benefit review and concluded that the activities during the year are in accordance with the Charitable Objectives of the Charity and satisfy the requirements of identifiable benefit to the public.

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

Objectives & Activities

The object of the Charity is to provide support to individuals with learning disabilities through the provision of services and advice aimed at improving the conditions of their lives, their families, and their futures.

Lifeworks’ vision is to support people with learning disabilities to have a great life.

Lifeworks’ mission is to create opportunities for people with learning disabilities and their families so that they can reach their full potential and are engaged with and be valued by their communities.

We achieve this by delivering aspirational activities and services and we work in partnership with others to ensure the right support is provided at the right time in the right way. We are a learning organisation so we invest in our staff and believe that everything we do must be outstanding for those who use our services, their families and those who invest in us. We deliver support through ambitious needs-led services in care, education, community projects and sport.

Robins Respite and Life Skills Centre opened in Dartington in 1999 and was funded and built by Lifeworks with full ownership of the freehold. It has full registration with The Office for Standards in Education (Ofsted). Its mission is to provide short breaks to children with learning disabilities up to 20 years of age, in a caring, welcoming and engaging environment. The aim is to develop independence, confidence and self-esteem and for families to have time off. It is open 7 days a week for 52 weeks of the year and offers overnight, 24 hour or short break stays. At present, it has 6 bedrooms for short breaks and supports families from all over the South West who, without this provision, would struggle to continue caring for their child. Robins gives carers the break that helps keep families together.

Robins also offers 4 full-time residential beds in two separate apartments. These beds are primarily offered to local children who cannot be cared for at home by their family. This allows them to stay in the area, continue at the same school, support their continuity and stability and keep them in touch with their family, friends and community.

Revenue funding for both the short breaks and longer-term residential placements is mainly commissioned by the local authority placing the child, but we rely on fundraising to develop Robins and improve the facilities for the children staying with us.

Sesame is a residential house for adults with learning disabilities. It is situated in Torquay and has 4 bedrooms. The house was bought by Lifeworks and opened as a care home in September 2009 after a major refurbishment programme. It has full registration with the Care Quality Commission (CQC). Its mission is to continue the support we give families by providing full residential care for adults.

Sesame provides care in a safe and accessible home and aims to move these adults towards a more independent and fulfilling life by continuing their learning and engaging with a broad range of activities in the community.

Revenue funding is through the local authority placing the person but we fundraise to develop both the environment and the community involvement to enhance the independent outcomes of the people living with us.

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

Objectives & Activities (continued)

Our Specialist College of Further Education is based in Dartington and opened in September 2011. It is a specialist college for students aged 16 to 25 years with a range of learning disabilities. It is fully registered with The Department of Education, has been accredited by the Education and Skills Funding Agency (ESFA) and is inspected by Ofsted. It offers a comprehensive programme of personal, social and vocational education on a day basis. The college rents its own buildings but also accesses the community for activities and work placements. Staff work closely with the students’ families, local businesses and outside agencies to deliver its main outcomes of independence, personal development, employment and community involvement.

Student places are funded through Local Authority FE commissioning, the ESFA and DWP funding for supported internships. We fundraise to develop the facilities and a growth plan so we can support more students in the future.

Community Programmes is the umbrella title for all our community activities which brings together Youth Clubs, Holiday Projects and Breaking the Barrier sports events all of which enable young people greater access to community activities that link to transition and preparing for adulthood.

As part of the ongoing development of the programmes 4 key streams run through the activities.

Get Together, during the early stages of the Covid Lockdown in 2020 as part of the continuation of delivery of community activities to young people at a time when face to face delivery was not possible, Safe Space, a closed access web-based platform for young people with learning disabilities and their families was launched. This consisted of live streamed workshops run by support staff and attended by the young people.

Get Active , as part of Safe Space, physical activities ran throughout the year delivering activities such as Creative Movement, Stamina Workouts (Circuits), Yoga, Zumba and Hula-hoop and a Hula Christmas Panto to raise money for homeless young people.

Get Creative, during 2021/22 at a time of crisis due to covid-19 Safe Space provided a relaxed space for young people to socialise. Creative workshops formed part of the Safe Space delivery. Partnerships were formed with providers of creative dance and musical workshops to encourage the young people to create specific projects and just have fun with music and dance. A weekly Lockdown disco runs in Safe Space via zoom

Get involved , in the summer of 2020, face-to-face delivery was reinstated for the youth clubs and holiday programme and a successful Summer holiday programme was delivered. We have been delivering ‘in person’ since August 2020 and have managed to sustain ‘in person service’ through two Lockdowns.

Youth Clubs , the first club opened in 1999. The Youth Club ethos is to provide a recreational and educational youth club for teenagers with learning disabilities by providing diverse opportunities for socialising, developing friendships, offering support for families and carers and progressing skills essential for independent living. The clubs run on Saturdays from a day centre and are staffed by experienced Lifeworks staff. The wide range of activities support the young people to access the community and bring together what has been learnt at school and home to support their transition into being an active member of their local community.

The clubs are funded through direct payments, commissioning, parental contributions and fundraising.

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

Objectives & Activities (continued)

The Holiday Project is a programme of weekly activities during the school holidays. The programme is developed in partnership with young people aged 12-18 plus a wide network of activity providers and cultural venues across Devon. It provides recreational and leisure opportunities across each school holiday that enrich and extend experiences and offer young people with learning disabilities a sense of community, belonging and independence.

Breaking the Barrier is a sport inclusion project whose ethos can be used within any sport to empower young people as well as breaking open opportunities for those who find it difficult to access these sports because of their learning disabilities.

Due to Covid restrictions were have been unable to offer our regular Breaking the Barrier activities which include free experiences in sports such as surfing which aims to encourage personal on-going surfing activities and support surf schools with the teaching of children with a learning disability through training, advice and equipment, paddle boarding days, regular cycling events at Torbay Velopark and sailing on the River Dart.

Instead we have been able to offer alternative activities through the Safe Space platform.

The events are funded by a package of fundraising initiatives and sponsorship.

Lifeworks Central Services comprises operations management and administration including Finance, Fundraising and Human Resources. The central team supports the service managers with marketing, fundraising for existing and future programmes and events, plans and manages all the charity’s activities with the support and scrutiny of the Senior Leadership Team.

That team has a strategic planning brief, overseeing all operational and financial activities and reporting to the Trustees. They are responsible for submitting bids to charitable trusts, foundations and corporate bodies as well as contracting with local authorities and government departments.

The base in Dartington also provides office accommodation for the Community Programmes team.

Impact and achievements

ROBINS

This continues to be the largest provider of residential respite over-night short breaks in the South West for children with learning disabilities. It continues to be well managed and have a highly motivated and expert caring staff team. Robins meets the needs of families by personalised respite planning and often by reacting to their requirements at short notice and being flexible. This year Robins provided full time residential placements for 4 young people within the two apartments and short breaks for 25 children and families. We have also been able to provide a number of crisis overnight short breaks. Many of the young people have additional needs to their learning disability, such as autism and life limiting conditions.

Key Impacts

A year of ever-changing guidance and guidelines, a year of ongoing crisis management!

Despite the initial closure for short breaks Robins was reopened as quickly as possible and continued to use guidance and ongoing research to keep the home safe. Lifeworks should be so very proud to have kept offering a service to families when other providers have remained closed. Robins has not only provided a safe home to our residents and short break children but has continued to grow.

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

We did not receive an Ofsted assurance visit over this period as we were deemed to be a safe and well managed service and they had confidence in us to manage our home and children well. What this did mean though is we had time to really grow and could demonstrate amazing progress for our next inspection.

Staff have worked tirelessly, whilst young people were affected by school bubbles, staff took to teaching as well as their usual caring responsibilities and isolated alongside children where needed.

Our children though have continued to grow, achieve and benefit from the amazing care Robins provides, they have been on holiday, grown vegetables which we have then eaten for dinner, enjoyed a varied timetable of activities and still spent time with families and friends.

2 residents have moved on during this time, there was a real struggle to find providers to meet their needs and transition did not come without its problems and we have been able to welcome two new residents so we remain at capacity.

One of our short break residents was lucky enough to find their way into Sesame which has been amazing, others have not been so lucky and lots of parents report not being able to find provision to meet need.

Our biggest challenge is staffing and this should not be underestimated over this last year and moving forward.

SESAME

This continues to be a happy and well managed home. There continues to be a committed and stable staff team who work together to achieve some excellent outcomes for the residents.

The service provides a safe and caring home for a maximum of 4 people. During the year one bed was vacant but the three residents received high quality, personalised support characterised by individual activities and a lot of fun.

This past year which has been, without doubt, one of the most challenging years for any residential care home.

Key Impacts

Statutory Regulations CQC. Sesame had a targeted inspection for Covid 19 in February 2021 where the service was found to be working hard to ensure infection control measures were in place which minimised the risk of a Covid Outbreak and the inspector was complimentary on the dedication of the staff to maintain a safe a service as possible.
Staffing – There has been a number of significant challenges in this year regarding the staffing of Sesame. Restrictions on staff due to Covid 19 regulations has impacted on bank staff who generally work across services which was not possible. There was the need to use agency staff in this period however we were able to work with the agencies to ensure we retained consistent staff who could build a relationship with the residents to minimise the impact and this worked well while our core team were there to support them.
Training – Training has been delivered online in this period which has been a great adaptation to ensure that everyone still maintains the training required. Providers have been developing the delivery of training in this way which has been well received by the team.

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

Families – This has been an exceptionally hard time for the families as they have not been allowed to visit their loved ones throughout the year. The team has ensured that the families are kept up to date with how everyone is doing with photos, telephone calls and facetime. The families have been incredibly supportive to us during this time and we have been grateful for their understanding of the risks we have to manage. Perhaps a highlight of the year was that, with persistence by the Manager, all the residents were able to go home for Christmas which meant a great deal to all concerned.
Residents - In this year we welcomed our new resident which has meant since the autumn, Sesame has been full. Everyone has been amazing in adapting to having someone else move in particularly in a time when we have not been able to welcome visitors or family to Sesame.
Environment – Sesame is now a very busy place with a full house and little opportunity for people to go out or visit family. The team have ensured that the homeliness of Sesame has remained a core part of the running of the service, working with each person individually to provide a sensitive, stimulating and meaningful experience which is a significant achievement in the circumstances
Covid-19 – This report cannot avoid the impact of Covid 19 which has dominated our planning and delivery of services every day. Care homes are extremely vulnerable to the virus which meant that for the residents, staff and families it has been a year like no other with little chance to see loved ones and very little opportunity for the residents to leave Sesame. What was apparent over this time was the commitment of everyone to keep each other safe and work together to see us through and for this a huge thank you to everyone.

SPECIALIST COLLEGE OF FURTHER EDUCATION

College continued to successfully support people aged 16 – 25 to prepare for adulthood. Our key goal as a College is to provide opportunities for learning so that students are confident and equipped to enter their adult lives with more independence and opportunity. We equip students to gain confidence across many areas, from sports to the arts with an emphasis on work readiness.

The 2020/2021 academic year will end with students having suffered Covid disruption and many struggling to meet this year’s outcomes.

There were up to 21 students during the course of the year, finishing with 18 students due to 2 leavers and a death

Key Impacts

Work – placements have been severely limited throughout the academic year due to Covid restrictions in place at employers. We have finished this year using 10 different employers where we started pre-Covid using 26 different employers. This has had a massive detrimental effect on our student curriculum and will require a search for new employers in the new academic year. Some Supported Internship student placements have been extended due to the lack of work placements
Awards – students have continued to work towards a wide range of awards from Arts, Maths, English and Life Skills.
Staffing – all LSA vacancies now filled. Difficulties recruiting a second temporary admin person. Now using agency with the aim of recruiting this person. Lack of staffing structure raised by recent OFSTED inspection.
External audit – No external audits have taken place.

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

OFSTED - Safeguarding Audit in September 2020. New Provider Monitoring Visit in May 2021. Both reports published on OFSTED website.
Covid-19 – College has stayed open throughout this academic year apart from between January and March whilst we waited for students to have both vaccinations. Students worked at home during this time with the daily support of staff, continuing to work towards their education outcomes.

COMMUNITY PROJECTS

This continued to provide a wide range of programmes and activities to give young people the chance to make and meet up with friends, improve their health, try new activities and be enabled to achieve their best futures. These include our Kool Clubs, Breaking the Barrier events, The Young Volunteers programme and our Holiday Projects. Many of these are delivered in partnership with arts and leisure organisations.

Key Impacts

Lifeworks was the first and only social care provider in Devon to offer a 6-day online programme during the first Lockdown. We were the first social care provider to return to ‘in person’ delivery as we came out of Lockdown in the Summer of 2020. Since then we have sustained service for vulnerable young people and young adults online AND in person through two subsequent lockdowns.

Children in Need granted us permission to use our Year 2 Grant Award for Lifeworks Young Volunteers Programme to develop and launch Safe-Space Online in April 2020.

They also provided a Booster Grant to help us with the web development costs of Safe-Space.

In the year April 2020 – March 2021 Safe-Space provided 2963 workshops sustaining service for 67 service users during the Covid 19 pandemic.

“I like Safe-Space because some of the activities keep you fit and some of them make you want to dance. At the beginning of lockdown, I was devastated and a little bit angry because I didn’t get to see anyone. We had to stay inside all the time and not go out. I was able to go out with my dog but I was afraid and didn’t do it till May. I did lots of the activities in Safe-Space —cooking, mindfulness, arts, creative dance, stamina workshops, drumming, yoga—all of it!”

In the Summer of 2020, we relaunched our Holiday Project with investment from the Imagine This Partnership. We developed new protocols to keep children and staff safe. From learning in the summer, we were able to relaunch our youth provision in Totnes in the Autumn term and launch a new provision in Torbay with springboard funding again from the Imagine This Partnership. We are very proud to have sustained ALL GET INVOLVED services, Youth Groups Autumn and Spring Term and Holiday Projects: 7 weeks 2020-21, through all levels of Covid restrictions including our first ever Christmas Holiday Project, delivered at 100% capacity:

“Making a mood board has helped me to think about what I want to do in 2021. I want the year to be different and a lot more fun. Making a mood board allowed me to draw pictures of what I want to do in the future. I want to go on a zip wire!” And they did, with us, in June 2021

“Thank you. Especially helpful in these awful times.” “These sorts of activities are meaningful; they engage their brain - much needed after perhaps waning stimulation at home.”

“Seeing R's peers, socialising, having a sense of purpose in a difficult year.” Parents Feedback, Christmas 2020

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

COVID-19

Obviously, the greatest challenge to our services and operations over this financial year has been managing the impact of Covid both during the national lockdowns and at times when restrictions have been more relaxed.

As a social care provider, the Charity was able to take advantage of the early vaccination programme and as such all staff were offered the 1[st] vaccine by February 2021, and whilst at this time it is not a mandatory requirement for staff to be vaccinated across the social care and education sectors, staff have been encouraged to have one.

As a result of government instruction and guidance, our services were affected as follows:

Community Programmes – during the lockdowns all face to face meetings were prohibited, Youth Clubs and the Holiday Programmes had to be suspended. This meant that the young people who normally benefitted from these services were very isolated at home with no school and no weekend/holiday activities. Their families also had no short breaks provision which created pressure at home for some.

The Community Projects team developed a very creative and innovative new service, based entirely online, called Safe Space. This is a secure online platform through which the young people can participate in a range of sessions ranging from cookery, music, dance, arts/crafts to mindfulness. The activities are provided by accredited session leaders through the online platform and all the activities are moderated by members of the staff team to ensure our safeguarding policies and practice are upheld at all times.

Face to face delivery recommenced in September 2020 and continues to run in this way.

Further Education College - Along with other education providers, the College was closed when the government closed schools in March 2020. Fortunately, this was very near to the Easter holidays so the impact of the closure on students was minimised. After the Easter break, the majority of the staff worked from home and students were provided at their homes with resources and work which could be completed to ensure they were still able to receive their academic awards.

In June 2020 College instigated a blended learning approach, with some attendance in person at College and the remaining time lessons were conducted online.

In September 2020 students returned to College on a fulltime basis which has remained in place. Covid specific polices and procedures have been put in place and are reviewed as the government educational guidance changes. Mask wearing has continued to remain in place as well as measures to accommodate social distancing where practical.

Robins – the four residential beds were kept open but the short breaks provision had to be suspended. This was to protect the four residents for whom Robins is their only home and to protect the staff from working with different children where we were not able to verify if they were symptomatic or not. With appropriate risk management measures in place, the short breaks service was re-opened on a phased basis from May 2020.

Covid specific policies and procedures are in place and continually reviewed as the government guidance changes.

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

Sesame – due to the health vulnerabilities of the residents, the service went into full lockdown. The staff team switched to a two weeks on/one week off rota providing the same staff team for the duration of these shift patterns. This was an entirely voluntary and commendable decision by the staff team themselves and ensured that the virus did not get into the home. This was gradually adapted in the summer of 2020 and the service has now returned to normal staffing patterns.

The charity implemented robust risk management measures and contingency plans to be able to continue to operate throughout the Covid-19 risks and the entire staff team needs to be honoured for their commitment, dedication, personal sacrifices and hard work to keep the services, the people we support and our colleagues safe during these unprecedented times.

WEBBERS YARD

This is a site in Dartington which was purchased for a new building development comprising an enlarged College facility and bringing Central Services and Community Projects onto the same site.

During 2019/20 a Building Working Group was formed, including representatives from the relevant teams, to develop a building brief. This was subsequently given to a local firm of architects commissioned to develop design options for the site.

With Covid-19 the entire process was deferred, at this time consideration is being given to the best use of the site.

FUNDRAISING

Our fundraising efforts continue so that we are able to deliver projects that enable the people whom we support to access valuable activities that promote engagement with their local community and encourage transformation from social and economic disadvantage.

Our aim is to achieve complete confidence and public trust by demonstrating good stewardship of funds and demonstrating positive impact for our beneficiaries. To realise this, our approach is to ensure the key principles of honesty, respect, integrity, transparency and responsibility are embedded in all our fundraising activities. We are committed to ethical fundraising to encourage sustainable giving and fully comply with the Fundraising Regulator’s Code of Fundraising Practice.

Lifeworks recognises the Fundraising Regulator’s guidance designed to protect donors, charity supporters and the public from intrusive fundraising practices. Our fundraising activity does not involve working with any third party, commercial participators or professional fundraisers.

Lifeworks is enormously grateful on behalf of its beneficiaries for all of its wonderful volunteers, supporting organisations, trusts and foundations for the generosity, time and energy they commit to us as supporters, friends, and donors. Without this many of the invaluable opportunities we offer to our beneficiaries would not be possible.

Special thanks must also go out to Lifeworks staff and trustees who volunteer their spare time to be involved in our fundraising events and also to support the delivery of events such as Breaking the Barrier, ensuring their success.

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

OUR STAFF

The trustees acknowledge that the greatest asset the charity has is its staff team. Lifeworks employs 113 contracted full and part time staff across all areas of the business. It supports the ongoing learning opportunities and career advancement of its staff through diplomas, the Care Certificate and individual and team training programmes.

During the year we maintained our accreditation as a Disabled Confident Leader. We strive to make the most of the talents people with disabilities can bring to the workplace and benefit from their diverse skills, experiences and views.

We believe that our staff deserve a fair day's pay for a hard day's work and, for that reason, we are one of over 8,000 businesses across the UK committed to paying the real Living Wage regardless of the job that people do or how old they are. Our rates of pay are higher than the governments minimum wage.

We are a committed Mindful Employer. By signing the ‘Employers Positive about Mental Health’ charter, we have made a public declaration of our ambition to support the mental wellbeing of our staff and not make assumptions about a person with a mental health condition and their ability to work.

We hope our objectives will help to improve our recruitment and retention, as well as demonstrating our commitment to all our staff, commissioners and beneficiaries as being an ethical employer.

Lifeworks also offers a wide range of volunteering opportunities for members of the local community.

BOARD OF TRUSTEES

As a charity, we seek to become learning disability champions by supporting, promoting, caring for, advocating for and giving a voice to people with learning disabilities. That is what we do and want to become known for.

We are pleased to have strengthened the Board with new trustees and we are confident in delivering the 3 Year Strategic Plan. This sets the trajectory for the future direction of the charity with plans for growing and extending our profile and reach in the region.

Our motivation is to be able to offer access for all, increase the number of beneficiaries we support, further enhance the quality of all our services and to improve our financial sustainability in an increasingly challenging economic climate for the charitable sector. These ambitions have informed our Reserves Policy.

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

SUMMARY OF ACHIEVEMENTS IN 2020/21.

Robins residential beds maintained at 100% occupancy. 25 young people and families used the short stay provision.
Sesame increased to 100% occupancy from mid-year.
234 individuals supported through Community Projects.
College numbers were expanded in September 2020 to 21 students.
Established College Governance Committee at College, including a trustee specifically recruited with education background to meet OFSTED requirements
Common system of reporting implemented across all service areas
Lifeworks maintained accreditation as a Disability Confident Leader.
Sage People Phase 1 implemented across the charity.
Continued to pay at above Real Living wage levels.
All Robins support workers gained Level 3 Residential Childcare qualification.
Recruited six new trustees to the Board.
3 Year Strategic Plan implemented despite Covid restrictions.

LIFEWORKS STRATEGIC PLAN OBJECTIVES APRIL 2021 – MARCH 2022

Our key themes for the year ahead comprise the following:

EXPAND
EXTEND
ENHANCE
ENGAGE
BUILD
STRENGTHEN

Services

Expand new service provision to children/young people in new locations within new accommodation models being developed by commissioners
Expand new service provision for young people after Robins and/or transitioning to adult services by working in partnership with a housing association
Extend new services to Plymouth, Exeter, Cornwall, Somerset
Successful registration with CQC as Supported Living provider
3 Year Fundraising plan in place for Community Projects
Secure Outstanding inspection ratings for services
Develop a consultation and evaluation process to ensure the voice of those who use our services, or invest in us, inform strategic planning

Staff

Staff Development strategy in place to create opportunities for career progression
Charity-wide celebration event and regular service visits by SLT & Trustees to create sense of one organisation

Central Services

Organisational Fundraising Strategy in place
Full implementation of SAGE People in HR Team and with Service Managers

Marketing

Establish a network of ambassadors to promote the charity

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

Governance

Develop Vision & Values document to express organisational culture and implement across all teams
Establish a review cycle to ensure our policies and procedures remain fit for purpose
Achieve external quality marker for Lifeworks charity
Board of Trustees to adopt the Charity Governance Code

Financial Reserves and Review

Results for the period show net income after deprecation of £27,582 (2020: net income £142,844). Total funds at 31 March 2021 stood at £2,325,316 of which £23,841 is restricted and £1,123,862 relates to fixed assets and can only be realised by disposing of the assets, this therefore leaves unrestricted free reserves at £1,177,613.

Designated funds

A formal review of our policy on reserves took place at the meeting of the trustees on 8 December 2021 our reserves policy focuses on the level of its 'free' reserves.

Our unrestricted free reserves which are not specifically designated against fixed assets at 31 March 2021 were £1,177,613.

The Trustees believe that establishing a designated fund equivalent to between a minimum of four and maximum of six months trading will provide sufficient resources to withstand any short term adverse economic conditions the charity may encounter. Trustees have designated £977,380 which is equivalent to four months trading income.

In addition to fulfil our capital and development requirements during the forthcoming twelve months £154,200 has been designated as detailed below;

£49,200 - Delivery of the Development Plan 2021/2022
£50,000 - Vehicle acquisition
£20,000 – Property maintenance
£25,000 – IT Systems
£10,000 - Replacements

A maximum of £46,033 of ‘free reserves’ are available to be invested into Lifeworks projects at the discretion of the Board of Trustees.

As a separate matter and after adjusting for creditors and restricted funding should cash reserves fall below £1,000,000 that would trigger an immediate review of income and expenditure to ensure no further cash loss. Our plans to ensure the above obj ~~e~~ ctives are maintained and our undesignated free reserves increased are reviewed as part of our Risk Register.

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

Risk

The Board of Trustees takes seriously their duty to avoid exposing the charity to undue risk, however their approach to this is not becoming risk averse but instead to adopt responsible management of risks.

Lifeworks uses a model for assessing risk and to draw attention to the distinction between risks that arise from a financial situation and risks arising in other ways that can be seen as non-financial, even if ultimately they have a financial impact.

Our approach towards resolution to risk is to establish an atmosphere that empowers individuals to highlight uncertainty and raise risk as and when they observe them. Lifeworks acknowledges that risk management is a dynamic process and will ensure that new risks are addressed as they arise and monitoring will be cyclical so as to establish how previously identified risks may have changed.

Statement of Trustees’ Responsibilities

The trustees (who are directors of Lifeworks Charity Limited for the purposes of company law) are responsible for preparing the Trustees’ Annual Report (incorporating the Directors’ Report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgments and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Lifeworks Charity Limited Trustees’ Report For the year ended 31 March 2021

In so far as the trustees are aware:

There is no relevant audit information of which the charitable company’s auditors are unaware; and
The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Auditors

The auditors, Albert Goodman LLP, are deemed to be re-appointed under Section 487(2) of the Companies Act 2006.

By order of the Trustees.

P J J Clarkson Chair of Trustees

Date: 15 December 2021

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Lifeworks Charity Limited Independent Auditors' Report to the Trustees and Members For the year ended 31 March 2021

Opinion

We have audited the financial statements of Lifeworks Charity Limited (the 'charitable company') for the year ended 31 March 2021, which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Lifeworks Charity Limited Independent Auditors' Report to the Trustees and Members For the year ended 31 March 2021

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees’ Report, which includes the Directors' Report prepared for the purposes of company law for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Directors' Report included within the Trustees’ Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities [set out on page 17], the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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Lifeworks Charity Limited Independent Auditors' Report to the Trustees and Members For the year ended 31 March 2021

The extent to which the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the company through discussions with management, and from our commercial knowledge and experience of the charity sector;
we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, Charity Act 2011, CQC registration, Ofsted registration, anti-bribery, employment, protection of vulnerable service users, data protection and health and safety legislation;
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

performed analytical procedures to identify any unusual or unexpected relationships;
tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

agreeing financial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with governance;
enquiring of management as to actual and potential litigation, claims and breaches of relevant legislation; and
reviewing correspondence with the Charity Commission, CQC, Ofsted and other relevant regulators including the company’s legal advisors and insurers.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of noncompliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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Lifeworks Charity Limited Independent Auditors' Report to the Trustees and Members For the year ended 31 March 2021

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Michelle Ferris BSc (Hons) FCA DChA	Goodwood House
Senior Statutory Auditor	Blackbrook Park Avenue
for and on behalf of	Taunton
Albert Goodman LLP	Somerset
Chartered Accountants	TA1 2PX
Statutory Auditor

Date: 20 December 2021

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Lifeworks Charity Limited Statement of Financial Activities (including the Income and Expenditure Account) For the year ended 31 March 2021

Res- tricted £ 28,455 154,142 10,482 -	Res-tricted £ 42,544 192,056 1,353 -	2020 Total £ 42,677 2,689,147 1,353 4,199
193,079	235,953	2,737,376
243,409 -	274,659 -	2,594,027 505
243,409	274,659	2,594,532
(50,330) 36,171	(38,706) 26,967	142,844 -
(14,159) 38,000	(11,739) 49,739	142,844 2,154,890
23,841	38,000	2,297,734

The statement of financial activities has been prepared on the basis that all operations are continuing operations. There were no gains or losses arising in the period that are not shown above.

The statement of financial activities incorporates the income and expenditure account.

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Lifeworks Charity Limited – Company Registration Number: 03177139 Balance Sheet As at 31 March 2021

Note Fixed assets Tangible fixed assets 8 Current assets Debtors 9 Cash at bank and in hand Liabilities: Creditors: falling due within one year 10 Net current assets Total net assets The funds of the charity: Restricted funds 11 Unrestricted funds Designated funds 11 Unrestricted funds 11 Total charity funds	257,469 1,248,625 1,506,094 (304,640) 2,255,442 46,033	2021 £ 1,123,862 196,314 1,176,603 1,372,917 (217,759) 1,201,454 2,325,316 23,841 2,202,576 57,158 2,301,475 2,325,316	2020 £ 1,142,576 1,155,158
			2,297,734
			38,000 2,259,734
			2,297,734

The financial statements have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Approved by the Board and authorised for issue on 15 December 2021 and signed on its behalf by:

P J J Clarkson Trustee Director

R Nathan Trustee Director

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Lifeworks Charity Limited Statement of Cash Flows For the year ended 31 March 2021

Notes Cash flows from operating activities Net movements in funds for the year Adjustments to cash flows from non-cash items Depreciation and amortisation 8 Finance expense Finance income Working capital adjustments (Increase) / decrease in debtors 9 Increase / (decrease) in creditors 10 Net cash flow from operations Cash flows from investing activities Interest received Purchase of fixed assets 8 Cash flows from financing activities Interest paid Repayments of long term loans Net increase / (decrease) in cash and cash equivalents	2021 £ 27,582 60,379 - (455) 87,506 (61,154) 86,880 113,232 455 (41,665) (41,210) - - - 72,022	2020 £ 142,844 57,587 505 (4,199) 196,737 (75,024) (97,069) 24,644 4,199 (15,888) (11,689) (505) (62,870) (63,375) (50,420)
Cash and cash equivalents at the beginning of	1,176,603	1,227,023
the reporting period Cash and cash equivalents at the end of the reporting period	1,248,625	1,176,603

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

1 Accounting policies

The principle accounting policies adopted in the preparation of the financial statements are:

1.1 Basis of accounting

The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Lifeworks Charity Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). All amounts are presented in £ sterling.

1.2 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

1.3 Income

Donations and other voluntary income are recognised on receipt.

Income from grants (including government grants), where ‘capital’ or ‘revenue’, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Where no conditions are attached to grant income they are recognised within donations and gifts and where conditions relating to performance of services are attached, grant income is recognised within charitable activities in the Statement of Financial Activities.

Income from charitable activities is included in the period in which the charity is entitled to receipt, it is probable that economic benefits will flow to the entity and the amount can be reliably measured. Where income is received in advance of provision of services, income is deferred until the criteria for income recognition is met. Where income has not been received and services have been provided, income is accrued.

Income from other trading activities includes income relating to fundraising and is included in the Statement of Financial Activities when receivable.

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

1.4 Expenditure

Resources expended are recognised on the accruals basis to match the period in which the expenditure was incurred.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Certain expenditure is directly attributable to specific activities and has been included in those activity categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories as follows:

The costs of the general office and the administration function that supports the Charity have been split between charitable activities on a percentage basis per project, and time apportioned where an activity has not occurred throughout the full period.
Costs relating to wages are allocated between activities based on the proportion of time spent by fundraising and administration staff on those activities. However, any expenditure relating to small specific projects is borne by the general fund.
1.5 Investment income
Interest on funds held on deposit is included in the Statement of Financial Activities as investment income when receivable and the amount can be measured reliably by the charity; this is normally upon notification of interest paid or payable by the bank.
1.6 Pensions

The charity operates a defined contribution pension scheme. Contributions are recognised in the SOFA in the period in which they become payable in accordance with the rules of the scheme.

1.7 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life as follows:

Leasehold land and buildings Over term of the lease (300 years) Freehold buildings 50 years straight line Fixtures, fittings and equipment 5 years straight line Motor vehicles 5 years straight line Office equipment 4 years straight line

1.8 Debtors

Trade debtors and accrued income are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.10 Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

1.11 Deferred income

Deferred income comprises income received in advance of the provision of charitable activities. Deferred income is recognised within income in the Statement of Financial Activities when the conditions for income from charitable activities recognition are met.

1.12 Financial instruments

The charity has financial assets and liabilities that qualify as basic financial instruments. The assets and liabilities include cash, debtors and creditors which have separate accounting policies above.

1.13 Fund accounting

Funds held by the charitable company are one of the following types:-

Unrestricted general funds – these funds can be used in accordance with the charitable objects at the discretion of the Trustees.
Designated funds – these funds are set aside out of unrestricted general funds for specific future purposes, projects, or reserves.
Restricted funds – these funds can only be used for the particular restricted purposes within the objects of the charity. Restrictions arise when funds raised are for a specific purpose.
Further explanations of the nature and purpose of each fund are included in the notes to the financial statements.

1.14 Taxation

As a registered charity, the company is exempt from corporation tax and capital gains tax, but not Value Added Tax. Irrecoverable Value Added Tax is included in the costs of those items to which it relates.

1.15 Operating leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the lease. The charity has an operating lease for the head office and FE college premises. The title of the leased premises remains with the lessor.

1.16 Covid-19

The Trustees have considered the implication of the Covid-19 pandemic on the operations of the charity. A robust risk assessment was carried out adhering to Government guidance, at the outset of Covid-19. Safeguarding our beneficiaries being our number one priority, it has been necessary to restrict and adapt the delivery of some of our services, which has had substantial financial impact on the charity. However, through considered financial management, the assistance of COVID specific grants and Government COVID funding administered by LA Commissioning teams, the Trustees believe that the charity remains a financially sustainable business and no adjustments to the accounts are necessary.

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

----- Start of picture text -----
2 Net income/ (expenditure) before transfers
2021 2020
£ £
Net incoming resources for the period are stated after charging
Pension costs 63,215 67,146
Depreciation 60,379 57,587
Auditors’ remuneration
Audit fee 5,800 5,800
Other services 1,400 1,203
----- End of picture text -----

3 Income (excluding charitable activities income)

Unres- tricted	Res- tricted	2021 Total	Unres- tricted	Res- tricted	2020 Total
£	£	£			£
Donations 272 Exceptional government funding Coronavirus Job Retention Scheme grant 20,980 96,190 117,442 Other Covid grants	28,455 - - 28,455	28,727 20,980 96,190 145,897	133 - - 133	42,544 - - 42,544	42,677 - -
					42,677

*denotes government grants

The charity has been eligible to claim additional funding in year from government support schemes in response to the coronavirus outbreak. The funding received us shown above under “exceptional government funding”. The charity furloughed some members of staff under the governments CJRS. The funding received £20,980 relates to staff costs which are included within note 7 as appropriate.

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

4 Incoming resources from charitable activities	4 Incoming resources from charitable activities	4 Incoming resources from charitable activities
Fees for care services Robins Respite Centre Robins Residential care Sesame Residential care Fees for college Further Education College Fees for other projects Kool Club fees Summer School fees Community projects Grants receivable BBC CIN The National Lottery Community Fund Lottery- Awards for all Claire Milne Trust Small Grants Scheme Edward Gosling Sobell foundation The Arts Council Daytrippers (Legacy grant) Other (Under £5,000) Total	Unres- tricted £ 434,553 694,216 500,565 1,629,334 866,453 - - 5 5 - - - - - - - - - 3,805 3,805 2,499,597	Res- tricted £ - - - - - 8,722 22,821 - 31,543 42,626 38,723 9,976 7,500 5,000 5,000 - - - 13,774 122,599 154,142	2021 Total £ 434,553 694,216 500,565 1,629,334 866,453 8,722 22,821 5 31,548 42,626 38,723 9,976 7,500 5,000 5,000 - - - 17,579 126,404 2,653,739	Unres- tricted £ 565,418 778,610 440,636 1,784,664 709,778 - - 2,649 2,649 - - - - - - - - - - - 2,497,091	Res- tricted £ - - - - - 37,250 24,661 240 62,151 37,990 - 10,000 - 5,000 5,000 32,000 17,200 10,000 12,715 129,905 192,056	2020 Total £ 565,418 778,610 440,636
						1,784,664
						709,778
						37,250 24,661 2,889
						64,800
						37,990 - 10,000 - 5,000 5,000 32,000 17,200 10,000 12,715
						129,905

						2,689,147

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

5 Charitable activities expenditure

----- Start of picture text -----
Unres- Res- Unres- Res-
2021 Total 2020 Total
tricted tricted tricted tricted
£ £ £ £ £ £
Robins 1,096,304 - 1,096,304 1,091,740 - 1,091,740
Sesame 649,178 - 649,178 512,485 - 512,485
- -
FE College 670,327 670,327 588,870 588,870
-
Other community and
- -
holiday projects 243,409 243,409 274,556 274,556
Premises costs 124,038 - 124,038 126,273 103 126,376
Total 2,539,847 243,409 2,783,256 2,319,368 274,659 2,594,027
----- End of picture text -----

					2021 Total £ 1,096,304 649,178 670,327 243,409 124,038 2,783,256 2020 Total £ 1,091,740 512,485 588,870 274,556 126,376 2,594,027
	2021 Robins Sesame FE college Other community and holiday projects Premises costs 2020 Robins Sesame FE college Other community and holiday projects Premises costs	Direct staff costs £ 795,324 486,191 371,742 105,139 - 1,758,396 Direct staff costs £ 603,931 361,266 289,252 115,433 - 1,369,882	Other direct costs £ 193,980 102,782 236,441 64,010 84,332 681,546 Other direct costs £ 389,228 101,849 244,817 98,958 93,367 928,219	Support costs £ 107,000 60,204 62,144 74,260 39,706 343,314 Support costs £ 98,581 49,370 54,801 60,165 33,009 295,926

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

5 Charitable activities expenditure (continued)

Analysis of support costs

The charity initially identifies the costs to its support functions. Having identified the support costs, they are then apportioned between the five (2020: five) key charitable activities undertaken (see above) in the year. Refer to the table below for the basis of apportionment and the analysis of the support costs.

----- Start of picture text -----
Basis of 2021 2020
apportionment £ £
Salaries, wages & related costs Time spent 276,903 240,239
General office and administration Turnover or time spent 59,211 48,684
Audit fees Turnover 5,800 5,800
Accountancy fees Turnover 1,400 1,203
343,314 295,926
----- End of picture text -----

6 Trustee directors

None of the Trustee Directors (or any persons connected) received any remuneration during the period, and none were reimbursed any expenses (2020 - £nil).

There were no related party transactions during the year (2020 – nil).

7 Employees

Number of employees

The average monthly head count of employees during the period was:

	2021 £	2020 £

Provision of care services Fundraising, publicity and development of the charity Operation of youth club Administration Education	51 3 13 7 22	51 2 8 6 16

	96	83

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

7 Employees (continued)

----- Start of picture text -----
2021 2020
£ £
Wages and salaries 1,857,695 1,454,837
Social security costs 114,389 85,638
Pension costs 63,215 67,146
-
Termination payments 2,500
2,035,299 1,610,121
----- End of picture text -----

No employee received remuneration of more than £60,000 in the period (2020 – nil).

Defined contribution pension scheme

The company operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the company to the scheme and amounted to £63,215 (2020 - £67,146).

Contributions totalling £8,155 (2020 - £7,479) were payable to the scheme at the end of the period and are included in creditors.

Key management personnel

The key management personnel of the charity are considered to be the Chief Executive and the Charity Director. The total costs to the charity of employee benefits for the key management personnel were £122,699 (2020: £125,019).

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

----- Start of picture text -----
8 Tangible fixed assets
Leasehold Freehold Fixtures Office Motor
Land & Land & Fittings & Equipment Vehicles Total
Buildings Buildings Equipment
£ £ £ £ £ £
Cost
At 1 April 2020 255,335 1,142,909 111,683 37,221 139,867 1,687,015
Additions - - 8,460 15,680 17,525 41,665
At 31 March 2021 255,335 1,142,909 120,143 52,901 157,392 1,728,680
Depreciation
At 1 April 2020 850 320,529 74,928 32,153 115,979 544,439
Charge for the year 850 22,258 16,014 7,559 13,698 60,379
At 31 March 2021 1,700 342,787 90,942 39,712 129,677 604,818
Net book value
At 31 March 2021 253,635 800,122 29,201 13,189 27,715 1,123,862
At 31 March 2020 254,485 822,380 36,755 5,068 23,888 1,142,576
----- End of picture text -----

Freehold land and buildings include land donated by Dartington Hall Trust and Devon County Council. This land was valued at £30,000 by the Trustees during the year ended 31 December 1998 as an estimate of its market value and is not depreciated.

Leasehold land and buildings comprises land held under a 300 year lease.

9 Debtors
Trade debtors-fees receivable Other debtors and prepayments	2021 £ 206,442 51,027	2020 £ 157,491 38,823

	257,469	196,314

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

10 Creditors: Amounts falling due within one year

10 Creditors: Amounts falling due within one year
Trade creditors Other creditors Accruals Taxation and social security	2021 £ 17,372 154,293 33,223 99,752 304,640	2020 £ 22,274 126,938 6,780 61,767
		217,759

At the balance sheet date, the charity was holding no funds received in advance (2020: none).

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

11 Summary of movement in funds	11 Summary of movement in funds
2021 Restricted funds Community Projects Development BBC CIN The National Lottery Community Fund Lottery- Awards for all Claire Milne Trust Total Restricted funds Unrestricted funds Designated: Robins respite centre Sesame Other fixed assets Premises fund Development plan 21/22 Vehicle acquisition IT Systems Replacements Operational reserve General Total Unrestricted funds Total funds	Opening Balance 01.04.20 £ 33,000 - - 5,000 - 38,000 546,606 275,172 320,798 120,000 - 40,000 - - 900,000 2,202,576 57,158 2,259,734 2,297,734	Income £ 94,254 42,626 38,723 9,976 7,500 193,079 - - - - - - - - - - 2,617,759 2,617,759 2,810,838	Expenditure £ (150,854) (42,626) (38,723) (5,000) (6,206) (243,409) - - - - - - - - - - (2,539,847) (2,539,847) (2,783,256)	Transfers £ 36,171 - - - - 36,171 (15,190) (7,055) 3,531 (100,000) 49,200 10,000 25,000 10,000 77,380 52,866 (89,037) (36,171) -	Closing Balance 31.03.21 £ 12,571 - - 9,976 1,294
					23,841
					531,416 268,117 324,329 20,000 49,200 50,000 25,000 10,000 977,380
					2,255,442 46,033
					2,301,475
					2,325,316

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

11 Summary of movement in funds (continued)

2020 Restricted funds Community Projects Development Extraordinary Young People Morrisons Foundation BBC CIN Lottery- Awards for all The Arts Council Daytrippers Total Restricted funds Unrestricted funds Designated: Robins respite centre Sesame Other fixed assets Premises fund Vehicle acquisition Operational reserve General Total Unrestricted funds Total funds	Opening Balance 01.04.19 £ - 40,000 9,739 - - - - 49,739 498,926 282,227 340,252 49,500 - 800,000 1,970,905 134,246 2,105,151 2,154,890	Income £ 160,763 - - 37,990 10,000 17,200 10,000 235,953 - - - - - - - 2,501,423 2,501,423 2,737,376	Expenditure £ (154,730) (40,000) (9,739) (37,990) (5,000) (17,200) (10,000) (274,659) - - - - - - - (2,319,873) (2,319,873) (2,594,532)	Transfers £ 26,967 - - - - - - 26,967 47,680 (7,055) (19,454) 70,500 40,000 100,000 231,671 (258,638) (26,967) -	Closing Balance 31.03.20 £ 33,000 - - - 5,000 - -
					38,000
					546,606 275,172 320,798 120,000 40,000 900,000
					2,202,576 57,158
					2,259,734
					2,297,734

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

11 Summary of movement in funds (continued)

The restricted funds are:

Community Projects Development is for the delivery of the Branchline Partnership Project funded by small grants.
Extraordinary Young People is funding provided by the Sobell Foundation towards a new project entitled ‘Extraordinary Young People’ launched in June 2018.
Morrisons Foundation is funding received towards the purchase of Breaking the Barrier bikes for the monthly cycle.
BBC CIN has been received towards the Young Volunteers project to fund a Volunteers Coordinator, two Young Volunteer Support Workers and funding for recruitment and training.
Lottery- Awards for all funding was received towards the Holiday Project.
The Arts Council funding was restricted for the Ordinary Arts Project and Festival.
Day Trippers funding was restricted for Breaking the Barrier Legacy Project involving Young Volunteers.
The National Lottery Community Fund is funding towards Safe Space, Youth Group and Holiday Bubbles
Claire Milne Trust is funding towards activities within the Community Programmes.

The designated funds are:

The Respite Centre designated fund represents the net book value of the freehold property for the Respite Centre.
The Sesame designated fund represents the net book value of the freehold property for Sesame.
The Other Fixed Assets designated fund from the general fund represents the net book value of the other fixed assets held.
The Premises fund is for property maintenance.
The vehicle acquisition fund sets aside funds to fulfil vehicle replacements.
The Operational reserve designated funds sets aside funds which approximate to 4 months running costs for the charity, as described in the Trustees Report. This ensures that the Charity will be able to continue to meet liabilities as they fall due, and allow for better financial planning.
Development plan 21/22 is designated funds towards Stakeholder engagement and Digital fundraising and Communications Office role.
IT Systems and Replacement funds sets aside funds to fulfil capital requirements; i.e. modernisation of property, and replacements of specialist equipment, vehicles, IT and furnishings.

The unrestricted general fund consists of funds which the charity may use for its charitable purposes at its discretion.

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

12 Analysis of assets between funds

Tangible fixed assets Current assets	Unres- tricted £ 1,123,862 1,177,613 2,301,475	Res- tricted £ - 23,841 23,841	2021 Total £ 1,123,862 1,201,454 2,325,316	Unres- tricted £ 1,142,576 1,117,158 2,259,734	Res- tricted £ - 38,000 38,000	2020 Total £ 1,142,576 1,155,158
						2,297,734

13 Financial commitments

At 31 March 2021 the charity was committed to making the following future minimum rental payments under non-cancellable leases as follows:

	Operating leases: Premises: Within one year 2-5 years	2021 £ 72,283 46,541 118,824	2020 £ 70,271 48,134
			118,405

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Lifeworks Charity Limited Notes to the Financial Statements For the year ended 31 March 2021

14 Financial instruments

14 Financial instruments	14 Financial instruments	14 Financial instruments
			2021 £	2020 £
Financial assets that are debt instruments measured at amortised cost			1,460,145	1,360,804
			1,460,145
				1,360,804

Financial liabilities measured at amortised cost Income £ 2021 Financial assets measured at -			189,235	155,992
	Income £ -	Expense £ -	189,235 Net gains £ -
				155,992
				Net losses £ -
amortised cost
Financial liabilities measured at	-	-	-	-
amortised cost 2020	-	-	-
				-

Financial assets measured at amortised cost Financial liabilities measured at	-	-	-	-

	-	505	-	-
amortised cost	-	505	-
				-

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