2022-03-31-accounts - Lifeworks Charity Limited

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		Pacaee
Reference and Administrative	Details	1 —2
Trustees' Report		3 —11
Independent Auditors' Report	to the Members	12 —15
Statement of Financial Activities		16
Balance Sheet		17
Statement of Cash Flows		18
Notes to Financial Statements		19 —31

Trustee	Directors	Directors			PJJ Clarkson —Chair	PJJ Clarkson —Chair	PJJ Clarkson —Chair
					R Compton
					B Harty
					C Laithwaite
					R Nathan
Chief Executive					B Harty		(until 31 May 2021)
					L Fraser-Crewes		(from		4 August 2022)
Interim	Chief Executive				A Gavin		(from		1 June 2021 until 22 January	2022)
					C Jenkins		(from		23 January 2022 to 16 August	2022)
Head of		Finance &	Governance		J Parsons
Charity	Number				1054167
Company		Number			03177139
Principal		Address	and Registered	Office	Lescaze Offices		Room	33
					Shinners Bridge
					Dartington
					Totnes
					Devon
					TQ9 6JD
Auditors					Albert Goodman		LLP
					Goodwood	House
					Blackbrook	Park	Avenue
					Taunton
					Somerset
					TA1 2PX
Bankers					Lloyds Bank pic
					Fore Street
					Totnes
					Devon
					TQ9 5HH
					National Westminster			Bank pic
					Courtenay	Street
					Newton Abbot
					Devon
					TQ12 2EE

		Unres-	Res-	2022	Unres-	Res-	2021
		tricted	tricted	Total	tricted	tricted	Total
	Note			P
Income:
Donations	3	10,057	136,595	146,652	117,442	28,455	145,897
Charitable activities	4	2,833,458	118,601	2,952,059	2,499,597	154,142	2,653,739
Other trading activities		12,886	795	13,681	265	10,482	10,747
Investments		173		173	455		455
Total income		2,856,574	255,991	3,112,565	2,617,759	193,079	2,810,838
Expenditure:
Expenditure on charitable
activities	5	2,713,820	317,800	3,031,620	2,539,847	243,409	2,783,256
Total expenditure		2,713,820	317,800	3,031,620	2,539,847	243,409	2,783,256
Net income I{expenditure)
before transfers	2	142,754	(61,809)	80,945	77,912	(50,330)	27,582
Transfers between	funds	(47,875)	47,875		(36,171)	36,171
Net movement in funds		94,879	(13,934)	80,945	41,741	(14,159)	27,582
Reconciliation offunds
Total funds brought	forward	2,301,475	23,841	2,325,316	2,259,734	38,000	2,297,734
Total funds carried forward		2,396,354	9,907	2,406,261	2,301,475	23,841	2,325,316

				2022		2021
		Note
Fixed assets
Tangible fixed assets				1,108,937		1,123,862
Current assets
Debtors		9	243,300		257,469
Cash at bank and	in hand		1,333,947		1,248,625
			1,577,247		1,506,094
Liabilities:
Creditors: falling due within one year		10	(279,923)		(304,640)
Net current assets				1,297,324		1,201,454
Total net assets				2,406,261		2,325,316
The funds ofthe charity:
Restricted funds				9,907		23,841
Unrestricted funds
Designated funds		11	2,183,937		2,255,442
Unrestricted funds		11	212,417		46,033
				2,396,354		2,301,475
Total charity funds				2,406,261		2,325,316

					2022	2021
				Notes
Cash flows from operating	activities
Net movements in funds for the year					80,945	27,582
Adjustments to cash flows	from non-cash	items
Depreciation and amortisation					60,356	60,379
Finance expense
Finance income					(173)	(455)
					14'l,128	87,506
Working capital adjustments
Decrease / (increase) in debtors				9	14,169	(61,154)
(Decrease) / increase in creditors				10	(24,717)	86,880
Net cash flow from operations					130,580	113,232
Cash flows from investing	activities
Interest received					173	455
Purchase of fixed assets					(45,431)	(41,665)
					(45,258)	(41,210)
Cash flows from financing	activities
Interest paid
Repayments of long term	loans
Net increase / (decrease)	in cash and cash equivalents				85,322	72,022
Cash and cash equivalents	at the beginning		of		1,248,625	1,176,603
the reporting period
Cash and cash equivalents	at the end of	the			1,333,947	1,248,625
reporting period

2	Net incomel	(expenditure)	(expenditure)	before transfers	before transfers
									2022		2021
	Net incoming	resources for the		period are	stated	after	charging
	Pension costs								97,428	63,215
	Depreciation								60,356	60,379
	Auditors' remuneration
	Audit fee								5,400		5,800
	Other services								2,220		1,400
3	Income (excluding		charitable	activities	income)
				Unres- tricted	Res-tricted		2022 Total		Unres- tricted	Res- 2021 Total tricted
						f		f
	Donations			1,764	136,457		138,221		272	28,455	28,727
	Exceptional government		funding
	Coronavirus Job Retention
	Scheme grant*								20,980		20,980
	Other Covid grants"			8,293		138	8,431		96,190		96,190
				10,057	136,595		146,652		117,442	28,455	145,897

Incoming resources	from charitable	activities
	Unres- tricted	Res-tricted	2022 Total	Unres- tricted	Res- tricted	2021 Total
	E			F	F
Fees for care services
Robins Respite Centre	429,225		429,225	434,553		434,553
Robins Residential care	757,595		757,595	694,216		694,216
Sesame Residential care	608,708		608,708	500,565		500,565
	1,795,528		1,795,528	1,629,334		1,629,334
Fees for college
Further Education College	1,036,886		1,036,886	866,453		866,453
Fees for other projects
Kool Club fees					8,722	8,722
Youth Club fees		39,113	39,113
Summer School fees		17,914	17,914		22,821	22,821
Community projects	400	11	411			5
	400	57,038	57,438	5	31,543	31,548
Grants receivable
BBCCIN		19,836	19,836		42,626	42,626
BBCCIN Young Volunteers		9,907	9,907
Small Grants Scheme		5,000	5,000		5,000	5,000
The National Lottery
Community Fund					38,723	38,723
Lottery- Awards for all					9,976	9,976
Claire Milne Trust					7,500	7,500
Edward Gosling					5,000	5,000
Other (Under F5,000)	644	26,820	27,464	3,805	13,774	17,579
	644	61,563	62,207	3,805	122,599	126,404
Total	2,833,458	118,601	2,952,059	2,499,597	154,142	2,653,739

5	Charitabl	e acti	vities expenditure
			Unres- tricted	Res-tricted 2022 Total		Unres- tricted	Res- tricted		2021 Total
			F
Robins			1,048,450	1,048,450 1,096,304					1,096,304
Sesame			713,516		713,516	649,178			649,178
FE College			804,092		804,092	670,327			670,327
Other	community	and
holiday projects				317,800	317,800		243,409		243,409
Premises costs			147,762		147,762	124,038			124,038
Total			2,713,820	317,800 3,031,620 2,539,847			243,409		2,783,256
				Direct	Other	Support			2022
				staff costs	direct costs		costs		Total
	2022								E
	Robins			664,956	248,797	134,697		1,048,450
	Sesame			462,259	182,759		68,498		713,516
	FE college			417,618	275,905	110,568			804,092
	Other community		and holiday projects	142,240	98,013		77,547		317,800
	Premises costs				102,522		45,241		147,762
				1,687,073	907,995	436,552		3,031,620
				Direct	Other	Support			2021
				staff costs	direct costs		costs		Total
	2021
	Robins			795,324	193,980	107,000		1,096,304
	Sesame			486, 191	102,782		60,204		649,178
	FEcollege			371,742	236,441		62,144		670,327
	Other community		and holiday projects	105,139	64,010		74,260		243,409
	Premises	costs			84,332		39,706		124,038
				1,758,396	681,546	343,314		2,783,256

				Basis of apportionment	Basis of apportionment	2022f	2021f
Salaries,	wages		& related costs	Time spent		301,609	276,903
General	office and administration			Turnover	or time spent	127,323	59,211
Audit fees				Turnover		5,400	5,800
Accountancy		fees		Turnover		2,220	1,400
						436,552	343,314

				2022	2021
Provision	of	care services		51	51
Fundraising,		publicity and development	ofthe charity	3	3
Operation	of	youth club		13	13
Administration				8	7
Education				23	22
				98	96

	2022	2021
	E
Wages and salaries	1,751,327	'1,857,695
Social security costs	139,927	114,389
Pension costs	97,428	63,215
	1,988,682	2,035,299

Tangible fixed ass	ets
	Leasehold	Freehold	Fixtures	Office	Motor
	Land &	Land &	Fittings &	Equipment	Vehicles	Total
	Buildings	Buildings	Equipmentf
Cost
At 1 April 2021	255,335	1,142,909	120,143	52,901	157,392	1,728,680
Additions			13,176		32,255	45,431
Disposals			(36,956)	(22,665)	(63,584)	(123,205)
At 31 March 2022	255,335	1,142,909	96,363	30,236	126,063	1,650,906
Depreciation
At 1 April 2021	1,700	342,787	90,942	39,712	129,677	604,818
Charge for the year	850	22,258	15,095	5,348	16,805	60,356
Elim on disposal			(36,956)	(22,665)	(63,584)	(123,205)
At 31 March 2022	2,550	365,045	69,081	22,395	82,898	541,969
Net book value
At 31 March 2022	252,785	777,864	27,282	7,841	43,165	'l,108,937
At 31 March 2021	253,635	800,122	29,201	13,189	27,715	1,123,862

			2022	2021
Trade	debtors-fees	receivable	164,024	206,442
Other	debtors and	prepayments	79,276	51,027
			243,300	257,469

Creditors: Amounts	falling due within one year
			2022	2021
Trade creditors			90,438	17,372
Other creditors			117,934	154,293
Accruals			6,780	33,223
Taxation and social security			64,771	99,752
			279,923	304,640
At the balance sheet	date, the charity was holding	no funds received	in advance (2021:	none).

11 Summary	of movement	of movement	in funds
			Opening				Closing
			Balance				Balance
2022			01.04.21	Income	Expenditure	Transfers	31.03.22
				Z
Restricted funds
Community
Projects Development			12,571	236,166	(296,612)	47,875
BBCCIN				19,825	(9,918)		9,907
Lottery- Awards for		all	9,976		(9,976)
Claire Milne Trust			1,294		(1,294)
Total Restricted funds			23,841	255,991	(317,800)	47,875	9,907
Unrestricted funds
Desi&enated:
Robins respite centre			531,416			(15,190)	516,226
Sesame			268,117			(7,055)	261,062
Other fixed assets			324,329			7,320	331,649
Premises fund			20,000			(20,000)
Development plan	21/22		49,200			(49,200)
Vehicle acquisition			50,000			(30,000)	20,000
IT Systems			25,000			(5,000)	20,000
Replacements			10,000			(10,000)
Operational reserve			977,380			57,620	1,035,000
			2,255,442			(71,505)	2,183,937
General			46,033	2,856,574	(2,713,820)	23,630	212,417
Total Unrestricted		funds	2,301,475	2,856,574	(2,713,820)	(47,875)	2,396,354
Total funds			2,325,316	3,112,565	(3,031,620)		2,406,261

			Opening				Closing
			Balance				Balance
2021			01.04.20	Income f	Expenditure	Transfers	31.03.21
Restricted funds
Community
Projects Development			33,000	94,254	(150,854)	36,171	12,571
BBCCIN				42,626	(42,626)
The National	Lottery
Community	Fund			38,723	(38,723)
Lottery- Awards for		all	5,000	9,976	(5,0QQ)		9,976
Claire Milne	Trust			7,500	(6,206)		1,294
Total Restricted funds			38,000	193,079	(243,409)	36,171	23,841
Unrestricted	funds
~Desi nated:
Robins respite centre			546,606			(15,190)	531,416
Sesame			275,172			(7,055)	268,117
Other fixed	assets		320,798			3,531	324,329
Premises fund			120,000			(100,000)	20,000
Development	plan 21/22					49,200	49,20Q
Vehicle acquisition			40,000			10,000	50,000
IT Systems						25,000	25,000
Replacements						10,000	10,000
Operational	reserve		900,000			77,380	977,380
			2,202,576			52,866	2,255,442
General			57,158	2,617,759	(2,539,847)	(89,037)	46,033
Total Unrestricted		funds	2,259,734	2,617,759	(2,539,847)	(36,171)	2,301,475
Total funds			2,297,734	2,810,838	(2,783,256)		2,325,316

			Unres- tricted	Res-tricted	2022 Total	Unres- tricted	Res- tricted	2021 Total
							F
Tangible	fixed	assets	1,108,937		1,108,937	1,123,862		1,123,862
Current	assets		1,287,417	9,907	1,297,324	1,177,613	23,841	1,201,454
			2,396,354	9,907	2,406,261	2,301,475	23,841	2,325,316

		2022	2021
		f.
0 eratin	leases:
Premises:
Within one	year	24,752	72,283
2-5years		22,129	46,541
		46,881	118,824