Reoistered numtw.. I2]22f& Charity number: 1056777 INVOLVE NORTHWEST LIMITED {A company limited by guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
INVOLVE NORTHWEST LIMITED IA company limited by guarantee) CONTENTS Page Refer8nce and administrative details of the ¢harity, its trustees and advisers Trustees. report Independent auditorfs report 10-12 Statement of financial activities 13 Balance sheet 14 Statement of cash flo 15 Notes to the financial statements 16-32
INVOLVE NORTHWEST LIMITED IA company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022 Trustees J Calcott (retired 6 May 2022) D Cheyne G Doran A Barr M O'connor Company reglstered number 03212268 Charity registered number 1056777 Registered office 334 New Chester Road, Birkenhead, Wirral. CH42 1 LE Company secretary J Molyneux Chief executive officer J Molyneux Senior management team J Molyneux, CEO L Robinson, Deputy CEO Independent auditor Crowe U.K LLP. 3rd floor, Tha Lexicon, Mount Street, Man¢hester, M2 5NT Bankers Barclays Bank PLC. 2 Bebington Road, BirkenheaLt, CH42 6PU Solicitors Brabners, Horton House, Exchange Flags, Livèrpool, L2 3YL Page 1
INVOLVE NORTHWEST LIMITED {A company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2022 The tnjstees are pleased to present their annual directors, report together with the financial statements of the charity for the year ending 31 Thllarch 2022 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financtal statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Asswiation, and Accounting and ReFX)rting by Charities." Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (revised 1 January 20191. Chaiffs report Since the end of the financial year, the charity has suSsfUllY secured an extension to the Reachout employment support project until 31 March 2024 with the potential for further extension, subject to funding being available The senior management team have worked tirelessly to be able to continue the valued work delivered by the organisation and they are continuing to work on securing future funding streams to enable the rest of the services to Gontinue and develop. The 7 key community support seNices are.. Reachout- employment support for people who are long-temi unemploy. Community Connectors- low level mental health support for isolated individuals DoTnestic Abuse- supporting mums & children with practs.cal and emotional domestic abuse support via a 10 week programme called Leapfrog, a local peer mentoring project and Wirral Councils domesti¢ abuse pledge for businesses. Welfare Benefits helping disabled individuals tackling p)vety crisis through health related benefit awards and tribunals. Debt l Money Mana9ement- debt advi and guidance for all Wirral residents. Clear Minds - GP referral pathway for practical support for issues affecting mild to moderate mentsl health. The Community Hub element of service delivery at the Community Village Involve's aims are to support the quality of life improvement for each person, family or communty it del(vers the services to or within and we have focussecl our delivery around the above strands and delivered some very impresswe results for Wirral people. I would like lo thank the team who worked through the difficult arena of Ihe pandemic, giving everything to continue to deliver our services in different ways, went into commUne$ to help deliver food to farnilies and individuals, took Christmas presents to local children and certainly went the extra mile for the Wrral communities that we a he to seNe. To know more visit our website www.involvenorthwesl.ory.uk or telephone our office on 0151644 4500. Davtd Cheyne. l8- N) L) Lo LL hair Pagel 2
INVOLVE NORTHWEST LIMITED IA ¢ompany limited by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022 Our purposes and activities The purposes of the charty are: To benefit the inhabitants Wirral wide by the promotion of such charitable purposes as the trustees in th&ir absolute discretion may from time to time decide. The Trustees have currendy decided to support the delivery of quality of life interventions for people, families and communtties. The vision for the organisation has always been "people. Sin its inception in 1991. The drnrer for the delivery of the services is about knowng what our ¢lients' needs are by the services and projects delivered and then looking strategically at how to gain the funds to support each service area with a funding stream that can sustain longevity in delivery. Involve's clients and passlonate staff team help support the growth and development of the organisation for the future. The majority of staff are recruited from the Wirral population and they bring a wealth of experien. qualifications, life resources and the passion to want to make a difference in whatever part of the charity they work wthin. The 7 key service areas are.. Employment S[al isolation Disability Benefrts Domestic Abuse Debt Mental Health The Community Hublwell-being hub In shaping our objectives for the year and planning our acttvities, the trustees have considered the Charity Cornmission's guidan on public benefit, including the guidance 'public benefit running a charity {PB21'. Al seNices delivered by Involve Northwest are free of charge as we are able to secure grant funding to deliver the key strands and often are able to provide further wrap around support packages. The strategies employed to achieve the chanty's aims and objectives are to.. Offer free employment support lo people who are long-term unemployed on Wirr21, alsD delivering job clubs in accessible venues in the community., Provide a service that delivers and supports socially isolated people through a door knocking project., Support people on health related benefits maintain or enhance what they receive., Provide a domestic abuse seNice for mums and children, peer mentoring volunteering proje¢t and deliver the domestic abuse kite mark for businesses Provide advice and guidance for indtviduals living in debt & ff nancial povety Offer support to individuals with mild to moderate mental health issues Piovidè free ¢lothing or pay as you feel and a rang8 of free communty acttvities Support the provision of free food Providing holistic therapies to our clients Putting these strategies into action we have supported annually over 12,000 vulnerable people. Our ServIS we describe as supporting qualty of life improvements. Pagel 3
INVOLVE NORTHWEST LIMITED (A company Ilmlted by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022 Reachout The Reachout service has been delivered by Involve for the past 16 years and has significantly grown in delivery. The main airn of the service is to support people who are long-lerm unemployed and inactive to help them find sustainable employment. The service is also delivered across Wirral via local community work clubs and three hub based community venues. Reachout also provides a discretionary fund to help tackle the pre employment barriers that individuals and families face whilst looking forwork, this fund helps issues such as inteNiew clothes. training and travel CDSts. An employer engagement officer supports the Servi and is able to find employers on Wirral and beyond to ensure that Reachout is the first place they recruit from with our bank of people looknng for wort. Communty Connectors The community connectoffs contract was won in Fèbruary 2017 has now been extended until January 2025. The main aims of the project are to go out into the community via a door knocking Servi and find isolated people to help them gain a place back in the community. The service also helps small voluntary groups with a spark fund to help them to ¢oAtinue to deliver the vital resources in the community such as. Knit and natter groups IT groups Men's mental health Toast and lalk The Communty Connector service was awarded an extra contract in December 2021 to increase the team by another 23 people to be out in the communty offering this vital service. This additional contracl was then extended to run until 31st January 2023 and is helping help people and commursities recover from the effects of the pandemic_ Benefits seNlce The benefits service is one of the longest standing servIS delivered by Involve and it was actually how the organisation stsrted in 19911 Since then various funders have helped deliver this projectto help Tnany thousands of people across Vwrral. The rnain aim of the service is to support people with a health related condition either apply for benefit support, sustain benefit support or make a challenge rfthatfinancial sup5X)rt has been removed. The service also offers representation at tribunal level if noeded. Domestic Abusp The award of funding from The Steve Morgan Foundation meant that in September 2020 we started the development of the new Lighthouse families centre. The new centre has three dedicated staff members operating 5 days a week and 2 evenings offering a safe place if you are or have suffered domestic abuse. The ¢entre is now funded vntil March 2023 with the grant and we are aiming to be able to add services to the Lighthouse centre that complement the delivery. The other aspect of the domestic abuse service is a specific programme tsalled Leapfrog which supports mL(ms and children who have experienc domestic abuse with a slrong obje¢tThie of rebuilding the family back together. In addition to leapfrog, #GTFS (Got The T-shirt) is a domesti¢ abuse peer mentoring project delivered by volunteers in the community via coffoe clubsjmornings. Debt l Money Management The aim of this project is to help individuals in financial crisis ta¢kle their debts, advocate on their behalf with the lenders and also support individuals and families with bespoke money management plans moving forward. Pagel 4
INVOLVE NORTHWEST LIMITED IA company limited by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022 Mental Health This project specifically wort(s with individuals who have presented at their GP with anxiety and dèpression and who are awaiting intensive therapy. The project can intervene at pre- and post-therapy stsge to tackle the identffied practical issues to help alleviate the overall mental health pressures and reduce down NHS waiting lists. Our volunteers The charity is very involved within the community and relies on voluntary help. The main area that volunteers are involved is through the domestic abuse service via peer mentoring l#gotthetshirtl. This crucial part of the organisation delivers coffee mornings across Wirral supporting and helping suffefftrs of domestic abuse. Achievements and perforniance Involve has achieved the following during 2021- 2022.. The Reachout Project has placed at least 700 people into employment and typically 800/0 are still in employment 6 months later. Involve has sustained 86 jobs for Wirral people wthin the charity Involve has maintained all the services and projects into 2022 with no alteration to delivery and for some seNices have grown the staff team Involve has supported during the past year Over 12,000 vulnerable people Involve's benefrt seroice has managed to increase the benefits received by sick and vulnerable people by over£2m. Fundraising The charity had no fundraising a¢tivities Tequiring disclosure under S162A of the Charities Act 2011. Financial review The resLtIts for the year and the ¢harity's financial positr.on at the end of the year are shown in the attached financial statements. Incoming resources in the year were £3,175,58812021- £2,392,993) of which £3,091,081 {2021- £2.355,1911 related to project restricted activities. The main reason for the increase in income was a temporary increase in the Connectors Contract that will run from Decernber 2020 until January 2023. The main funder for Involve Northwest is Wirral Council, who provided £912,26512021." £894,383) in respect of Wirral Worklessness Support and £1,487,21812021'. £759,256) for the Community Connectors project Resources expended were £2,810,961 (2021= £2,128,181). £2,657,441 12021- £2,061,169) related lo restrlcted actTriities. Total incoming resources exceeded outgoing resourGes by £364,627 12021.. £264,812) of which £312,419 15 restricted12021.. £197,107}. Our pricing policy Our pricing policy reffects our strategy of enabling all within our community, whatever their means, to take part in our activities, thus everything delivered is free. We price our services competitively so as to enable us lo gain the grants and fijnds to sustain the charity into the future. Pagel 5
INVOLVE NORTHWEST LIMITED {A company Ilmlted by guarantee} TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022 Reserves policy and going concern Reserves are primarily needed to ensure that the core and support costs of the charty can be met should a significant contract be ended. The trustèes, policy is lo ensure that sufficient free reserve5 are held to cover up to six months of core and support costs in order to cover such costs should major contracts be terminated and to give time for atsrnative funding to bè obtained or for a reorganisation of the charity. In addition, the trustees have designated sufficient reserves to cover the unfvnded redundancy liability to which il would be exposed should its contracts be terminated. Finally, the twslees have designated an amount equal lo the net book value of the building and improvements to a designated buildings reserve, as these ndS are not readily realisable. At 31 March 2022, SLX months core costs are estimated to be around £200,000 and free unrestricted reserves amounted to £249.766 {2021'. £186,016). In addition, the designated redundancy reserve totals £118,00412021'. £109,214} and the designated building fttnd totals £278,466 {2021'. £298,7981- Total unr85tricted funds amounted to £646,23612021.- £594,028). Going Concern The trustees have considered the financial position of the charity, the levels of free reseNes and financial forecasts for 2022-23 and, as a consequen. the trustees are satisfied that the charity is well placed to manage its financial risks Successfully. The charity is funded to a signrfiont extent by short term contracts that are subject to periodic re-tender or extension. The main risks that the charity faces would be the impact on recovery of core costs should certain key contracts not be renewed and the redund2nGy costs that might arise in the event that happens. A significant part of the incorne of the charity is provided through its Reachout contract which has now been extended after successful re-tender to 31* March 2024 with the possibility of further extension, subject to funding being available. Another significant soune of income in the Connect Us contract, the core part of which has been extended until 31sf January 2025. A number of contra¢ts have provision for potential liability included within them. In addition to that, the tnjstees have designated sufficient funds in a redundancy reserve to cover the maximum estimated redundancy costs in excess of the amounts provided within individual contracts, should all its contracts not be renewed and the relevant staff team made redundant. In addition, the charity retains up to six rnonths of core costs in free reserves to cover those costs in event that major contracts were not renewed when they fell due. This would provide time and resources tr) seek alternative income sources or to arrange an orderly restructure of the charity. The Trustees do not Ihefftfore consider there to be ? material uncertainty in relation to going concern and the financial statements have been prepared on such a basis Pagel 6
INVOLVE NORTHWEST LIMITED IA Company limited by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022 Plans for future periods Following the lifting of Covid restrictions and the reopening of the Hub to be a service to Ihe Community and the securing of the new81 of thè Reachout Contract, the objectives for developmènt over the next few months in¢lude= Investing in the building to ensure its suitsbility and sustalnabllity to support the work of Involve Northwest and other partner organisations who use the building into the future Renewal and extension of the funding for the Lighthouse Centre beyond 2023. Ensuring stability of current contracts in line with funders Exploration the development of services outside Wirral Maintaining a fvlly tenanted building in the ethos of Involve Northwest Developing the Wellbeing Centre to provide holistic therapies and free hairdressing. Dire¢tors and trustees The directors of the charitable company (the chartyl are its trustees for thè purpose of Charity law. The trustses and Office serving during the year and since the year end were as follows_. Chair D Gheyne Elected trustees: G Doran A Baw Ifrorn 14tr July 20211 M O'connor (from 23rd September 20211 J Calcott (retired S May 2022) structur?, Governance and Management Governing DoGument Involve Northwest is a company limited by guarantee govemed by its Memorandum and Articles of Association dated 14 June 1996. It is registered as a charity with the Charity Commission_ Appointmont of trustees As set out in the Articles of Association the charity appoints trustees through a recruitment process to join Ihe boaid. The board will always have a quorum for voting proTrsses as set out in the articles. The board also retain the fjght to Co-opt board membars with specialist skills if needed by the charity. Trustee induction and trnining New trustees undergo an orientation day to brief them on th8ir legal obligations under charity and company law, the Charity Commission guidance on public benefit, and inforrn them of the content of the Memorandum and Articles of Association. the committee and decision-rnaking processes, the business plan and reTrnt financial performance of the charity. During the induction day they rneet key employees and other trustees. Trustees are encouraged to attend appropriat8 extemal training events where these will facilitate the undertaking of their role. Pagel 7
INVOLVE NORTHwsT LIMJTED IA company limited by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022 Organisation The board of trustees, which can have up to 12 mernber5, administers the charity. The board normally meets quartedy with an annual away day. A Chief Executive is appointed by the trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Chief Executive has delegated authority, within terms of delegation approved by the trustees, for operational matters including finance. employmenl and strategic development. Related parties and co-operation with other oryanisations None of our trustees receive ffmuneralion or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity must be disclosed lo the full board of trustees in the same way as any other contractual relationship with a related paty. In the current year no such relatecj paty transactions were POrted. Pay policy for senior staff The directors consider the board of dire¢tDrs, who are the chartty trustees, and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day-to-day basis. All directors give their time freely and no director received remuneration in the year. The pay of the senior staff is reviewed annually and normally increased in accordance with average earnings. In view of the riatuie of the charity, the directors benchm2rk against pay levels in other provincial charities of a simi18r sEe run on a voluntary basis. Risk management The Irustees have a risk management strategy which comprises.. an annual review of the principal risks and uncertainties that the charity is compliant to ISO 9001'.2015 stsndards the establishment of policies, systems and procedures to Mgate those rt5ks identified in the annual review., and the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise. This work has idefttified that financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review at each board meèting which is discussed with the trustees. Attention has also been fo¢ussed on non-financial risks arising from ffre, health and safety such as lone working. These risks are managed by ensuring accreditation is up to date, having rDbust policies and procedure5 in place, and regular awareness training for staff working in these operational areas. Pagel 8
INVOLVE NORTHWEST LIMtTED {A company limrted by guarantee) TRUTEES REPORT FOR THE YEAR ENDED 31 fMRCH 2022 Trustees, responsibilities in relation to the financial statements The Charity trustees are responsible for preparing a tru5tees' annual report and financial statements in ac¢ordan¢e with applicable law and United Kingdom Accounting Standards (United Sfjngdom Generally A¢¢epted Accounting PractiTrl. Company law requires the charity trustees to prepare financial statements for each year whi¢h give a true and fair view of the slate of affairs of the charitable company and the group and of the incoming resources and application of resouTrs, including the income and expendrture, of the charitable group for that period. In preparing the financial ststements, the trustee5 are required to.. select suitable accounting policies and then apply them consistendy., observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., state whether applicable UK accounting standards have b&n followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will ntinue in business. The trustees are wponsible for keeping proper accounting rerdS that disclose with reasonable accuracy at any time the financial position of the charity and to enable thern to ensure that the financial statements cornply with the Companies Act 2006_ They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other Irgu[arlIJes. The trustees are responsible forthe maintenanTr and integrity of the corporate and financial infomiation included on the charitable company's webstte. Legislation in the United ngdoM governing the preparation and dissemination of financial statements may differ from legislation in other jijrisdictions. ststement as to disclosure to ourauditors In so far as the trustees are aware at the time of approving our trustees, annual report there is no relevant infomiation, being infomiation needed by the auditor in connection with preparing their report of which the charities auditor is unaware, and the trustees, having made enquiries of fellow directors and Ihe group's auditor that they ought to have indtvidually taken, have each taken all step5 that helshe is obliged to take as a director in order to make themselves aware of any relevant audFt information and to establish that the auditor Is aware of that information. Small Company Provisions This report has been prepared in accordance with the special provisions relating to small companies Within Part 15 of the Companies Act2006. Bwde<of the board Df trustees A BARR Trustse L3 - Nlt)QJb bLr Lo"LL Pagel 9
INVOLVE NORTHWEST LIMITED (A company by guaranleel INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF INVOLVE NORTHWEST Opinion W@ have audited the financial ststeTnents of Involve Northwest Limited for the year ended 31 March 2022 which comprise the Statement of Financial Activities, BS[an Sheet, Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United lQngdom AOnting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (Unrfied Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements- give a true and fair view of the state of thè charitable Company's affairs as at 31 Mar¢h 2022 and of its incoming resources and application of resources, including its income and eynditure for the year then ended., have been property prepared in accordan¢e with United lQngdoTn Generally Accepted Accounting Practi., have been prepared in accordance with the requirements of the Companies A¢t 2006. Basis for oplnion We conducted our audit ITr accordance with International Standards on Auditing (UK) (ISAS IUKI} and applicable law. Our responsibilities under those standards are ftjrther described in the Auditoff s responsibilrties for the audit of the financial statements section of our reporL We are independent of the charitable company in a¢cordance 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 fulftllèd our other ethical responsibilities in acwrdanTr with these requirernents. We believe that the audit evidence we have obtained is strfficient and approprTate to provide a basis for our opinion. Conclusions relating to going concern n auditing the fin2ncial statements, we have concluded that the directols use of the going Concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, we have not identiffed any material UnrtaIntieS relating lo events or conditions that, individually or collecttvely, may cast significant doubt on the charitable company's ability to continue as a going concem for a period of at least e1ve months from when the financial statements are authorised for issue. Our responsibilrttes and the responsibilities of the directors with respect to going concern are described in the relevant sections of this repoTL other information The twstees are responsible for the other information contsined within the annual report. The other informatlDri comprises the information included in the annual 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. Our responsibility is to read the other information and, in doing so, consider whether the other information 15 materially inconsistent with the finan¢ial statements or our knowledge obtained in the audit, or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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. Page | 10
INVOLVE NORTHWEST LIMITED {A company by guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF INVOLVE NORTHWEST Opinlon on other matter prescribed by the Companies Act 2006 In our opinion based on the work undertaken in the course of our audrfc the information giv8n in the directors, ptsrt for the financial year for which the financial statements are prepared is consistent with the financial stalemenls., and the trustees, report have been prepared in accordance with applicable leg81 requirements. Matters on which we are required to report by exception In the light of the knowledge and understsnding of the charitable ¢ompany and its envtmnment obtained in the course of the audit, we have not idenlrfied material misstatements in trustees, reporL We have nothing to report in respect of the following matters in relation to whi¢h the Companies Act 2006 requires us to report to you if, in our opinion- adequate accounting recoids have not been kept by the charitablè company, or returns adequate for our audit have not been received from branches not Vistted by us". or the financial statements are not in agreement with the a¢¢ounting records and relurns,- or certain disclosures of trustees, remuneration specified by law are not made,. or we have not recetved all the information and explanations we rèquire for our audit,. or the trustees were not entitled to prepare the financial statsmenls in accordan with the small companies, regime and take advantage of the small companies, exemption in preparing the trustees report and from the requirement lo prepare a strategic report. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement set out on page g, the trustees are responsible for the prepamtion 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 lo 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 chaiitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concem and L(sing 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. AuditoVs responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial staternents as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantèe that an audit conducted in accordance wtth ISAS {UKI will always detect a m8terial misstatement when it exists. Misstatements can arise from fraud or error at)d 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. Extent to which the audit was conSided capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the fin8ncial statements from irregulartlies, whether due to fraud or error, and discussed these befween our audit team member5. We then designed and perforrned audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion. We obtained an understanding of the legal and regulatory frameworks within which the charitable company operates. focusing on those laws and regulations that have a direct effect on the determination of material aTnounts and disclosures in the finan¢lal statements. The laws and regulations we considered in this context were the Companies Act 2006, Charities Act 2011 8nd employment legislation. Pagel 11
INVOLVE NORTHWEST LIMITED IA Company by guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF INVOLVE NORTHWEST Audibng standards limit the required audit prodUreS to identify non-compliance with these laws and regulations to enquiry of the Irustees and other management and inspection of regulatory and legal correspondence, if any. We identified the greatest risk of material impact on the financial Statements from irregulartties, including fraud, to be the override of controls by management and completeness of income. Our audit procedures to respond to these risks included enquiries of management about their own identificaton and assessment of the rtsks of irregUlareS, sample testing on the posting of joumals, reviewing accounting estimates for biases and sample testing from grant and contract documentation. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordancè with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. A further description of our resp)nsibilities for the audit of the financial statements is located on the Financial Reporting Council's website atr. www.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report. Use of our report This report is made solely t¢ th¢ charitable company's members, as a body, in accordance wrf(h Chapter 3 of Part 16 of the Companies A¢t 2006. Our audit work has been undertaken so that we might slate lo the charitable company's members those matters we are qLJired to state to them in an audito¢s report and for no other purpose_ To the ftjllest extent permitted by law, wtt do not accept or assume responsibility to anyone other than the Charitable Company and the charitable company's members as a body, for our audit work, for this report or for the opinions we have formed. ety Szullst (Senior Statutory Auditor) for and on behalf of Crowe U.K. LLP statutory Auditor 3rd floor The Lexicon Mount Street Manchester M2 5NT Date 6th December 2022 Crowe U.K. LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2008. Page | 12
INVOLVE NORTHWEST LIMITED {A company limited by guarantee} STATEMENT OF FINANCIAL ACTMTIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Unrestricted Restricted funds funds 2022 2022 Total funds 2022 Totsl funds 2021 Note In¢ome from: Donations and legacies Charitable a¢livities Investrnents 3,175 29,210 8,838 3,082.243 12.013 3,111,453 11.048 2,348,208 Total Income 3 091 081 3 175 588 392 993 Expgnditure: Charitable actwities 153 520 2 657 441 2810961 Net income 169,013) 433,640 364,627 264, 812 Transfer beeen funds 121,221 1121,2211 Net incomelexpenditure after transfe 52,208 312.419 364,627 264.812 Total funds brought forward 594 028 264 435 858 463 657 Total funds carried forward 576 854 1223 090 463 The notes on pages 16 to 32 fomi part of these financial ststements. Page | 13
INVOLVE NORTHsT LIMITED (A company lim]ted by guarantee} REGISTERED NUMBER: 03212268 BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Note Fixgd assets Tangible assets 10 278,466 298,798 Current assets Debtors 11 355,127 308.963 Cash at bank and in hand 1.367,108 853,290 CredStors: amounts falling due within one year 12 422 484 Net current assets 559 665 Net assets Charity Funds Restricted Funds Unrestrtcted fijnds 14 14 576.854 646 236 244,435 594 028 Total funds The company's financial statements have been prepared in accordance with the provisions applicable lo Gompanies subject lo the small companies regime. The financial statements were approved and aulhortsed for issue by the Trustees and signed on their behalf, by.. A BARR Trustee £%- LoiL The notes on pages 16 to 32 fomi part of these financial statements Pag8 | 14
INVOLVE NORTHWEST LIMITED IA company limited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022 2022 2021 Note Ca$h floyts from operating activities Net cash generated byl (used In) operating activities 16 424 087 245 232 Investing actlvities: Purchase of tangible ftxed ass8ts Cash flows from investing a¢tivities: Rent income Net cash (used by) I provided by invèsting activities Change In cash and cash equlvalents In tha year 467.654 234,996 Cash and cash equwalents brought forward 309 331 Cash and cash equivalents carried forward The notes on pages 16 to 32 fom part of these financial statements. Page | 15
INVOLVE NORTHWEST LIMITED IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Accounting Policies 1.1 Basis of preparation of financlal statements The financial statements have been prepared in accordance with Accounting and Reporttng by Charities-. Statement of Recommended Practice applib]e to charities preparing their accounts in ac¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. InVoe Northwest Limrted meets the definition of a public benefit entity under FRS 102. Sets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 1.2 Company status Th8 charitable company is a private company limited by guarantee. The Members of the company are the Trustees named on page 1. In the event of the charitable company being wound up, the liability in respect of the guarantee is limited lo £1 per member of the charitable company. The registered office is listed on the reference and administrats.ve details page_ The entity is registered at both Companies House (reg no-. 032122681 and the Charity Commission (reg no.. 105S7771 in England and Wales. 1.3 Going concern The trustees have considered the financial position of the charity, the levels of free reservos and financial forecasts for 2022-23 and, as a consequence, the trustees are satisfied that the charity is well plaGed to manage its financial risks successfully. The charity is funded lo a significant extent by short temi conlrads that are subject to periodic re- tender or extension. The main risks that the charity faces would be the impact on recovery of co costs should Trrtain key contracts not be renewed and the redundancy costs that might arise in the event that happens. A significant part of the income of the charrty 15 provided through its Reachout contract whi¢h has now been extended after successful re-tender to 31* March 2024 with the possibility of further extension, subject to funding being available. Another significant Sour of incorne in the Connect Us contract, the core part of which has been extended until 31st January 2025. A number of contracts have provision for potential liabilty included within thern. In addition to that, e trustees have designated sufficient funds in a redundancy reserve to cover the rnaximum estimated redundancy Costs in ex¢e55 of the amounts provided within individual contracts, should all its contracts not be renewed and the levant staff team made redundant. In addition, the charity retains up lo six months of core costs in free reserves to cover those costs in event that major contracts were not renewed when they tsll due. This would provide time and resources to seek alternative income SoUS or to arrange an orderly restructure of the charity- The Trustees do not therefore consider there to be a material uncertainty in relation to going wncern and the financial stalemenls have been prepared on such a basis Pagel 16
INVOLVE NORTHWEST LIMITED IA company limSted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 fvIARCH 2022 1.4 In¢ome All incomÈ is recognised once the company has entitlement to the income, It is probable that the income will be received and the amount of income receivable Can be measured reliably. For legacies, entidement is taken as the earlier of the date on whi¢h either: the company is aware that probate has been granted, the estate has been finalised and notification has beèn made by the executorlsl to the Trust that a disthbution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been notified of the executorfs intention to make a dtstribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. Donated services or facilities are recognised when the company has control over the item, any conditions associated wtth the donated item have been met, the receipt of economic benefft from the use of the company of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP IFRS 102), the general volunteer time of the Friends is not recognised and refer to the Twstees, report for more information about their contribution. On r1p( donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the cornpany would have been willing to pay to obtsin services or facilittes of equivalent economic benefit on the open market., a corresponding amount is then cogniSed in expenditure in the period of receipt. Income tax recovèrable in relation to donations receNed under Grft Aid or deeds of covenant is re¢ognised at the time of the donation. In¢ome tax recoverable in relation to investment income is recognised at the time the investment income is receivable. 1.5 Expendlture Expenditure is cogniSed once there is a legal or construcltve obligation lo transfer economic benefit to a third paty, it is probable that a transfer of economic benefits will be required in setuement and the amount of the obligation be measured reliably. Expenditure is classified by activity. The costs c)f each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributablè to a single activity are allocated directly to thal activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single aclivtty are apporboned be&en those activities on a basis consi51entwith the use of resources. 1.6 Tangible fixed assets and depreciation All assets costing more than £1,500 are Capitslised. A review for impairnient of a fixed asset is carried out if èvents or changes in clrcumstances indicate that the carying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recnISed as impairments. Impairment losses are recognised in the Statement of financial activities incorporating income and expenditure account Page | 17
INVOLVE NORTHWEST LIMITED IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Tangible fixed assets a carried at ¢os( net of depreciation and any provision for impairment. Depreciation Is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expe¢ted useful lives on the following bases- Freehold propety Fix1ures and fittings Office equipment Propety improvements 5 /0 Straight line 25 /0 straight line 250A straight line 200A straight line 1.7 Interest receivable Interest on fvnd5 held on deposit is included when receivable and the amount Can be measured reliably by the company- thi¥ is noFmally upon nob"fication of the interest paid or payable by the Bank. 1.8 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts du¢. 1.9 Cash at Bank and in hand Cash at bank and in hand includes cash and shortterm highly liquid investments wlth a short maturity of three months or less from the date of acquisition or opening of the deposit or similar a¢¢ount. 1.10 Liabili$ and provisions Liabilibes are recognised when there is an obligation at the Balance sheet date as a result of a past event it is probable that a transfer of economic benefit will be required in settlemenL and the amount of the settlernent Can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Vvhere the effect of the lime value of money is material. the provision is based on the present value of those amounts, discounted at the pr&tax discount rate that reflects the risks specific to the liability- The unwinding of the discount is recognised within interest payable and similar charges. 1.11 Financial instruments The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basicfinancial instruments are initially recognised al transaction value and subsequently measured at their settlement value with the exptIOn of bank loans which are subsequently measured at amortised cost using the effective interest method. 1.12 Pensions The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fvnd in respect of the year. Page | 18
INVOLVE NORTHWEST LIMITED {A company limtted by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 1.13 Fund accountlng General fvnds are unrestricted funds which are available for use at the discretion of the Trustees in furtheran¢e of the general objectives of the company and which have not been designated for other purposes. 1.14 Cr1Cal a¢¢ounting Judgements and key sources of e5tirnation uncertainty In the application of the accounting policies, trustees are required to make judgement. estimates and assumptions about the carying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assurnptions are based on historical experience and otherfactors that are considere(I to be relevant. Actual results may differ from these estimates. The estimates and assumptions are reviewed on an ongoing basis and revisions to accounting estlrnat are recognised in the period in which the estimate is revised if the revision affects only that pertod, or in the period of the revision and future periods if the revision affected current and future periods_ The estimation of expected usefvl Infe of fixed assets and the resultant depreciation provision are a matter where judgement is applied and detsils of this are given in note 1.6 of the Accounting Policies. The potential redundancy liability should current contracts not be renewed is also a matter of estimation. The maximum potential liabilty has been calculated based the projected statutory redundancy cost should all staff whose redundancy cost is not specifically provided for in the contract, be made redundant at the encl of the term of the contract on which they are employed, taking into account their projected age and length of Servi at that date. The resultant maximum potential liability is provided for in a designated fund in note 14 to the accounts. Judgement is also exercised in the financial forecasts that have been used lo calcLtlate the reserves policy and assess the going cOnM of the charity in the event that a significant contra¢t is not renewed at the end of its term. These judgements are based on the known contractual posttion and assessment of staff and other costs required to deliver them, together wtEh an assessment of appropriate support costs. Income from donations and legacles Unrestricted funds 2022 Restricted funds 2022 Total funds 2022 Donations Unrestri¢ted funds 2021 Restricted funds 2021 Tot81 funds 2021 Donations Page | 19
INVOLVE NORTHWEST LIMITED IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Income from charitable activities Unrestricted funds 2022 Restricted funds 2022 Total funds 2022 Reachout Advice centre Domestic abuse advice service Community connectors other community services Clear Minds 912,365 153,415 242,835 1,620,132 46.868 106.628 912,365 153,415 242,835 1,645,132 51,078 106.628 25.000 4.210 Unr8strictad furFds 2021 Restricted funds 2021 Total funds 2021 Reachout Advtce centre Domestic abuse advice service Community connectors Other comrnuntty services Clear Minds 894.383 165,579 284, 159 857,616 36,093 894.383 165,579 284, 159 857,616 36,093 106 628 3,750 Page | 20
INVOLVE NORTHWEST LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Investment Income Unrestrioted funds 2022 Total funds 2022 Rental income Investment income 52,071 51 52,071 51 Unrestricted funds 2021 Totsl funds 2021 Rental income Investment income 33,655 102 33,635 102 Direct costs Dornesti¢ abuse advice Community service conne¢tors Advice centre 2022 Reachout 2022 2022 2022 Partner payments Office costs Premises costs Other costs Legal and professional Audit fees Wages and salaries National insurance Pension cost 241,497 32,499 38,978 582 3,228 2,600 476,474 45.229 8,899 5,523 4,764 22,265 7,330 7,117 287 138,620 19,901 8,359 3,370 3,250 1,009,575 80.137 15,653 47 650 119,561 9.241 2,235 178,280 14.000 2,820 Page | 21
INVOLVE NORTHWEST LIMITED IA company limited by guarantee) NOTES TO THE FINANCIAL sTATEmEs FOR THE YEAR ENDED 31 MARCH 2022 Direct costs (continued) Other communty services 2022 Clear Mind5 2022 Total 2022 Partner payments offi costs Premises costs Other costs Legal and professional Audit fees Wages and salaries National insuranGe Pension cost 241.497 217.970 80,321 39N72 7.081 6,500 1.879,223 154,669 30,708 15.645 7,923 22,795 102 3.418 1,425 619 47 20,988 531 186 74,345 5,531 915 Dorrpesti 8buse 8(Jvicg SeiCe Advice Centre 2021 Communty connoGtors 2021 Reacho£rt 2021 2021 Partner payments Office costs Prernises costs other costs Legal and professional Audit fees Wages and salaries National insurance Pension ¢ost 196,993 71,432 12,786 3,706 2,281 2,600 496,282 44, 602 7,770 6,701 2,620 f,930 772 650 124,428 11,052 2,100 4Q.827 63,430 25,750 94 106,505 8.588 15,025 4, 775 3,250 517,087 39,239 T,621 119,661 8,572 1,$99 Page | 22
INVOLVE NORTHWEST LIMITED (A company limited by guarantee} NOTES TO THE FINANCEAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Dire¢t costs {continued} other community services Clear Minds 2021 Total 2021 2021 Partner payments Offlce costs Premises costs Other costs Legal and professional Audit fees Wages and salaries National insurance Pension cost 196,993 245,625 93,517 53.667 7.969 6,500 6g,242 1,329,252 4,265 107,7T4 702 19,872 17,366 5,883 5,661 47 2.794 210 1,595 2,552 (20) 6. Support costs Domestic abuse advice service 2022 Advice centre 2022 Reachout 2022 Community ¢onnectors 2022 Premises and office cost Legal and professional Audit fees Wages and salaries National insurance Pension cost Depreciation 31,895 1,045 1.532 2.314 5,363 176 258 389 8,563 281 411 621 56,638 1,855 2,720 4,109 11 8,511 19 15,114 1,431 2,285 Page | 23
INVOLVE NORTHWEST LIMITED IA Company lirnited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 6. Support costs (continued) other community services Clear Minds 2022 2022 Total 2022 Premises and Offi costs Legal and professional Audit fees Wages and salaries National insurance Pension cost Depreciation 1,874 61 90 136 3,728 122 179 270 108.061 3.540 S.190 7.839 17 37 28,836 500 995 Domesti Advice abuse advice centre 2021 Con7munity connectors 2021 Roachout 2021 2021 Premlses and office costs Legal and professional Audit fees Wages and salaries National insurance Pension cost Depreciation 9,414 424 1,41 9 3, S73 169 1, 743 79 263 680 31 2.991 135 451 1,167 9.027 407 f.360 3.522 162 42 9. 882 14 3,273 10,304 1,908 Page | 24
INVOLVE NORTHWEST LIMITED (A oompany limited by guardnteg) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 6. Support costs {continued) Other community seNices 2021 Clear Minds 2021 Totsl 2021 Premises and Offi costs Legal and professional Audit fees Wages and salaries National insurance Pension cost Depreciation 493 22 74 192 1, 123 50 169 439 19 24,791 1,117 3,736 9,673 116 27,135 540 1.228 Analysls of Expenditure by expendtture typ Staff costs Depreciation Other costs 2022 2022 2022 Total 2022 Reachout Advice centre Domestic abuse advice service Community connectors other cornmunity servi Clear Minds 532.932 131,428 195,726 1,109,503 21,843 8,511 1,431 2,285 15,114 500 995 353,856 895.299 16,781 149.640 46,253 244.264 234.713 1,359,330 48A90 70,833 9.538 91.595 2.072 494 709 631 2 810 961 Stsff costs 2021 Deprecr8tiorp Other costs 2021 2021 Totsl 2021 Reachout Advice centre Domestic abuse advi service Community ¢onnectots Other community Services Clear Minds 552,540 138,299 131,166 567,673 2,779 74,673 10,304 1,908 3,274 9,881 539 1,229 301,055 14,758 133,678 148,937 29,547 5,941 863,899 154,965 268,118 726,491 32,865 81,843 1467 130 27,135 632 916 2,128,181 Auditors. remuneratlon The Auditoffs remuneratton amounts to an Audit fee of £10,80012021- £10,020), and non-audtt services Df £Nil {2021 £1201. Page | 25
INVOLVE NORTHWEST LIMITED {A Gompany limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Staff costs and related party transactions Staff costs were as follows.. 2022 2021 Wages and salaries Social security costs Other pension costs 1,851A54 154,686 30,746 1.338,925 108.218 19,987 The average number of persons employed by the company during the year was as follows= 2022 No. 2021 Charitable Management 81 60 The number of highèr paid employees was: 2022 2021 hlo. In the band £60,001 - £70,000 Key management personnel consist of those listed on the admin and referencè page. Total remuneration for the year amounted to £143,04012021- £163,913). No trustees were remunerated during the period 12021". nil) and no trustees had expenses re-imbursed12021-. nil) Involve Northwest purchase environmental consultancy services as and when required from DPC Consultants Ltd, which is a business controlled by the son of a Trustee, Ms M O'connor. Services to a value of £1,200 were purchasèd from this business during the year ended 31 March 2022. There was no outstanding balance due to DPC Consultants Ltd at the year end. Involve Northwest has purchased IT equipmènt and SUPPDrt from Vigo IT Solutions Ltd for a number ol years. During the yearto 31 March 2022, Ms M O'connor, a member ofthe senior management ofthat company, became a trustee of Involve Northwest Involve Northwest continues to purchase IT support and services from Vigo IT on nom?1 commercial terms and purchases of services and equipment with a value of £101,120 were made during the year under review. There was no outstanding balance due to Wigo IT Solutions Ltd at 31 March 2022. Ms O'connor is not involved in the contractual arrangements relating to these ServiS or in the dèlivery of these services. During the year under review Mr A Barr was appointed as a trustee lo Involve Northwest. His wife and son are employees of Involve Northwest. They were both recruited prior to Mr Barrfs appointsnent and they are employed under standard terms of employment of the company. Mr Barr has no involvement in the rernun8ration or management of either of them. Page | 26
INVOLVE NORTHWEST LIMITED IA company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 10. Tangible fixed assets Freehold Property property Jrnprovements Total Cost At 1 April 2021 350,000 48.173 398,173 Addltions 8,504 8,504 At 31 March 2022 350 000 406 677 Depreciation At 1 April 2021 Charge for the year 87.500 17,500 11,875 11,336 99,375 28,836 At 31 March 2022 105 000 128 211 Nel bookvalué At31 March 2022 At31 Mah 2021 11. Debtor5 2022 2021 Trade debtors PpaYments and accrued income 312,462 42.665 284,512 24,451 Page | 27
INVOLVE NORTHWEST LIMITED IA company limtted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 12. Credltors: Amounts falling due within one year 2022 2021 Trade Creditors other taxation and social securty Other creditors A¢¢ruals and deferred income 47,918 36,161 6,854 331.551 66,549 30.360 5,572 191, 144 Deferd in¢om8 2022 2021 Deferred incotne at 1 Aprll 2021 Resources deferred during the year Amounts released from previotjs years Deferred in¢ome at 31 March 2022 158,681 266,077 158 681 35,341 758.681 Deferred income lateS to ren15 and grant income providgd in advance whlch relate to the 2022-23 financial year. 13. Finan¢ial Instruments 2022 2021 Financial assets measured at amortised cost Financial liabilities measured at amortised cost Financial assets measured at amortised cost comprise tmde debtor5 and cash. Finan¢ial liabiltties measured at amortised cost comprise trade creditors, other creditors and accruals. Page | 28
INVOLVE NORTHWEST LIMITED IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 14. Statement of funds Statement of funds - ¢urrent year Balance at 31 March 2022 Balance at I April 2021 Income Expenditure Transfers Designated funds Fixed Asset Fund 298.798 {20.332) 278,466 Redundancy costs 109,214 8,790 118,004 General funds General FLtnds 186 016 132 763 Total Unrestrtcted funds 594 028 07 153520 121221 Restricted funds Reach Out Advice Services Domestic Abuse Advice selv1$ Community ConnectOf3 Other Community Activities Clear Minds 912,365 153.415 244,935 1,620132 53,606 106,628 849.986 142,021 232,099 1,278.865 68,170 86,300 162.3791 {10,879) 3,901 (45.603> 1741) {5.5201 14,474 44.587 156,608 23,626 26.140 14,989 61,324 451,272 8,321 40,948 264 435 81 2 657 441 121221 576 854 Total funds ReachOut- Ernployment partnershipworknng with long-term unemployed individuals over the age of 30, including sustainability 5UPPOrt for 6 months post returning to the labour market. Advice Services- Advi and guidance service for people wth health conditions up to and including tribunal representstion. Domestic Abusè Advice Services- The provision of a two-tiered programme to support families in rglation to domestic abuse. 10 week programrnes of support and interventions for mums and children and 1 to 1 support. Communlty Connectors- The Servi engages the disengaged by setting up a neknork of new roles in the community to tackle the issue of social isolation and promote active inclusion which will improve and provide health benefits and lead to greater readiness for work. Other Community Activities- Provision of various community activities to in¢lude an annual pensioners paty etc. Page | 29
INVOLVE NORTHWEST LIMITED IA company Ilmlted by guarantsel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 14. Statement of funds Icontinuedl Designated Funds The Fixed assets Fund represents the net bcok valLte of fixed assets held for use by the charity and so these fvnds are not readily realisable. The Redundancy Fund represents the potential additional redundancy costs to the charty rf none of the current contracts were renewed at the end of their tem. Transfers in the year represent costs allocated by the Trustees to allocate central propety cost5 across the clifferent restricted activities and to create the Fixed Asset fund. No fvrther amounts were transferred to the redundancy fvnd in theyear. Statement of fund8 - prior year Balance at 31 March 2021 Balance at I Apnl 2020 Incon7e Expenditure Transfers Designated funds Fixed Asset Fund 298,798 298,798 Redundancy costs 162,591 153,3771 109.214 General funds General Funds 363 732 14 186 016 Totsl Unrestiicted fvnds 96 594 028 Restricted funds Reach Out Advi Services Domestic Abuse Advice Services Community Connectors Other Community Activitie$ Clear Minds 894.383 165,579 284,159 857,616 46.826 106,628 838,452 150,253 260,033 702,090 31,533 78.808 (55,931) {14,006) 12,0221 111.3921 {5,040) (8,524) 13,154 22.483 11,474 13,373 14A74 44,587 155.608 23,626 26,140 7 328 2 355 191 2 061 169 Total fvnds Page | 30
INVOLVE NORTHWEST LIMITED IA company Ilmited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 15. AnalysÈs of net assets belween funds Analysls of net assets belmen funds - current year Unrgstricted Restricted funds funds 2022 2022 Total funds 2022 Tangible fixed assets Current assets Creditors due within one year 278.466 790,254 (422,484) 278,466 1,367,108 1422,4841 576,854 Anatysls of nel assets between funds - prior year Unrestricted funds 2Q21 RestrTcted funds 2021 Total funds 2021 Tangible fixed assets Current assets Creditors due wthin one year 298, 798 588, 855 (293.625) 298.798 853,290 (293.625) 264.435 16. Reconciliation of net movement in funds to net cash flow from operating activities 2022 2021 Nel income for the year (as per Statement of Financi21 Activiliesl 364,627 264, 812 Adjustment for: Depreciation charges Rent income (Increase)/decrease in debtors Increase in creditors 28,836 {52,071} 146,1641 128 859 27,135 f33. 737) (779, 153) 166 175 Net ca$h generated byl (used in) operating actIVleS Page | 31
INVOLVE NORTHWEST LIMITED (A company limited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 17. Analysis of cash and cash equivalents 2022 2021 Cash in hand 1011981 544 Total 18. Pension commltments The charity operates a defined contribution pension scheme which is a multi-employer scheme. The assets of the scheme are held separatety from those of the charity in an independendy administered fund. The pension costs charge represents contributions payable by the charity to the fund and amounted to £30,746 (2021= £19,987). No amount was outstanding as at 31 March 2022 (2021.- £nil}. Operating lease commitments 19. At 31 March 2022 the total of the Charity's futu minimum lease payments under non-cancellable operating leases was: 2022 2021 Amounts payable: Within 1 year Between l and 5 years 7,894 5,180 Totsl Page | 32