Registpred number.. 0321226B Charity number: 1056777 INVOLVE NORTHWEST IA company Ilmlted by guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 INVOLVE NORTHVIEST IA company limited by guarantee) CONTENTS Page Rgference and administratlve detalls of the charity, its trustees and advlsers Trustees, report 2-10 Independent auditotrs report statement of financial aclivitÉes 15 Balance sheet 16 Statement of cash flows 17 Notes to tho financial statements 18-34 INVOLVE NORTHWEST IA company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023 Trustees J Cal¢ott {retired 6 May 2022) D Cheyne G Doran A Barr M O'connor D Black (appointed 16 August 20231 A Wright (appointed 16 August 2023} Company registered number 03212268 Charity registered number 1056777 Registered office 334 New Chester Road, 8irkenhead, Wirral. CH42 1 LE Company secretary J Molyneux Chief executive officer J Molyneux Senior mana9ement team J Molyneux, CEO L Robinson, Deputy CEO Independent auditor Crowe U.K. LLP, 3rd floor, The Lexicon, Mount Street, Manchester, M2 5NT Bankers Barclays Bank PLC, 2 Bebington Road, Birkenhead, CH42 6PU CCLA Investment Management, 1 Angel Lane, London EC4R 3AB CAF Financial Solutions Limited, 25 lQngs Hill Avenue, ￿ng$ Hill, West Malling Kent EC4R 3AB Solicitors Brabners, Horton House, Exchange Flags, Liverpool, L2 3YL Pagel 1 INVOLVE NORTHWEST IA Company limited by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023 The trustees are pleased to present their annual directors, report together with the financial statements of the charty for the year ending 31 March 2023 which are also p￿pared to meet the requirements for a directors, report and accounts for Companies Act purposes. The f5nancial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 IFRS 1021 (revised 1 January 20191. Chair's report A highlight of the year was the successfijl retender for the Reaehout Project which has been awarded until 31st March 2024. 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 continue and develop. The 7 key community support services 8re- Reachoul- employment support for people who are long-term unemployed. Community Connectors- low level mental health support for isolated individuals Domestic Abuse- supporting mums & children with practical and emotional domestic abuse support via a 10 week programme called Leapfrog, a local peer mentoring project and Wrral Councils domestic abuse pledge for businesses. welfa￿ Benefits helping disabled individuals tackling poverty crisis through health related benefit awards and tribunals. Debt l Money Management- debt advice and guidance for all Wirral residents. Clear Minds GP referral pathway for practical support for issues affeeting mild to moderate mental 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 community it delivers the services to or within and we have focus5ed our delivery around the above strands and delivered some very impressive results for Wirral people. I would like to thank the team who give everything to continue to deliver our services into our communities to support individuals in many different ways. ore visit our website www.involvenorthwest.org.uk_or telephone our office on 0151644 4500. Alan B'ar4 Chair 15th December 2023 Pagel 2 INVOLVE NORTHWEST IA company 1Smited by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023 Our purposes and a¢tivi￿eS The purposes of the charity are.. To benefit the inhabitants Wirral wide by the promotion of such charitable purpos￿ as the trustees in their absolute discretion may from time to time decide. The Trustees have currently decided to 5UPPOrt the delivery of quality of life interventions for people, families and communities. The vision for the organisation has a￿ayS been people" since its In￿ptiOn in 1991. The driver for the delivery of the services is about knowing what our clients, 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 delwery. Involve's clients and passionate staff team trielp support the growth and developrnenl of the organisation for the future. Thè majority of staff are recruitecl fmm the Wirral population and they bring a wealth of experience, qualifications. life resources and the passion to want to make a difference in whatever part of the charity they work within. The 7 key servicè areas are.. Employment Social isolation Disability Benefits Domestic Abuse Debt Mental Health The Community Hublwell-being hub In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit.. running a charity IPB21'. All services delivered by Involve Northwest are free of charge as we are able lo secure grant funding to delwer the key strands and often are able to provide further wrap around support packages. The strategies employed to achieve the charity'5 airns and objectives are to.. Offer free employrnenl support to people who are long-term unemployed on Wirral, also 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 service for mums and Children, peer mentoring volunteering project and deliver the domestic abuse kite mark for businesses Provide advice and guidanoe for individuals living in debt & financial poverty Offer support to individuals with mild to moderate mental health issues Provide free elothing or pay as you feel and 8 range of free community activities Support the provision of free food Providing holistic theopies to our clients Putting these strategies into action we have supported annually over 12,000 vulnerable people. Our services we describe as supporting quality of life improvements. Pagel 3 INVOLVE NORTHWEST IA company limtted by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023 Reachout The ReaehoLttservice has been delivered by Involve for the past 17 years and has signiftcanlty grown in delivery. The main aim of the seNice is to support people who are long-temi 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 employm&nt barriers that individuals and families face whilst looking forwork, this fund helps issues such as interview clothes, training and travel costs An employer engagement officer supports the service 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 looking for work. Communty Connectors The community conneclof s contract was won in February 2017 has now been extended until January 2025. The main aims of the pmject are to go out into the commut7ity via a door knocking Service and find isolated people to help them gain a place back in the communty. The seNice also helps small voluntary groups with a spark fund lo help them to continue to deliver the vital resources in the community such as.. Knit and natter groups IT groups Men's mental health Toast and tslk The Wirral Infobank website, which is hosted by Wirral Council was also developed and continued to be supported through this project The Community Connector seNi¢e was awarded an extra contract in December 2022 to increase the ts8rn by another 23 people to be out in the community offering this vital service. This additional contract was then extended to run until 31st January 2023 and is helping help people and ¢0mmUn￿e$ recover from the effects of the paAdemic. Beneflts seNlce The benefits service is ono of the longest standing services delivèod by Involve and it was actually how the organisation started in 19911 sin￿ then various funders h2ve helped deliver this projectto help many thousands of people across Wirral. The main aim of the Service is lo support people with a health related condition either apply for benefit support, sustain benefit support or make 2 ch211enge rfthat financial support has been removed. The seNice also offers representation at tn"bunal level if needed. Domesti¢ Abuse The award of fijnding from The Steve Morgan Foundation meant that in September 2020 we started the development of the new Lighthouse families ￿ntre. The centre has three dedicated staff members operating 5 days a week and 2 evenings offering a safe pla￿ if you are or have suffered domestic abuse. The centre is now funded until March 2026 with a grant from the National Lottery and we are aiming to be able lo add services to the Lighthouse centre that complement the delDiery. The other aspect of the domestic abuse servioe is a spe¢ffji¢ programme called Leapfrog which supports mums and children who have expertenced domestio abuse with a strong objective of rebuilding the family back together. In addition to leapfrog, #GTS (Got The T-shirt) is a domestic abuse peer mentoring project delivered by volunteers in the community via coffee clubslmornings. Pagel 4 INVOLVE NORTHWEST IA company limited by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023 Debt l Money Management The aim of this project is to help individuals in financial crisis tackle their debts, advocats on their behalf with the lenders and 3150 SUPPOrt individuals and families with bespoke money management plans moving forward. Mentsl Health ThE project specifically works with individuals who have presented at their GP with anxiety and depression and who are awaiting intensive therapy. The project ¢an intervene at pre- and post-therapy stage to tackle the identified practical issue5 to help alleviate the overall mental health pressures and reduTr down NHS waiting lists. Our volunteers The charity is very involved within the ¢ommunity and relies on voluntary help. The main area that volunteers are involved is through the domestic abuse service via peer mentoring l#gotthelshirt). This crucial partofthe organisation delivers coffee mornings across Nrral supporting and helping sufferers of domestic abuse. Achievements and performance Involve has achieved the following during the year. 732 clients have signed up to Reachout of which 402 clients were supported into sustainable employment, with 247 new vacancies found via our local Employer engagement teaml 56 clients have receNed one-to-one mental health support from Dur Brighter Times team. 1,490 clients were signed up to the Connect Us project of which, 790/0 of clients have gone onto accessing an activity as a consequence of being supported by a connector. 50 families (inclusive of 114 children and household rnembersl were supported by our Family Connectors, 860/0 of these families reported an improvement of their wellbeing after 3 months of supporL 447 people have been supported with their Mentsl Health with 95 1 feeling more in control of their lives when disengaging from the seNicel The Wirral Info Bank website has received 127,000 views, with 2,512 services now available online for local people to access additional support. 1,272 local people have been referred to the Community Hub for support, 783 local people have recewed a food parcel. 421 client wellbeing interventions have been delivered by our Helpout advisors, of which 95Q/o of clients reported an improvement in their wellbeing. 1,008 have been supported with Welfare and Debt issues to overcome financial poverty with £1.4 million of benefits maintained andlor maxirnisedl 1000A of our DV children s?y they feel happier after receiving support from the Leapfrog Programrne. 530 people have been supported with welfare benefits support directly at local social supermarkets. 456 clients have received support from the Lighthouse Centre with 1,299 client interventions. A total of 7 Leapfrog programs and 6 Lotus programs have been delivered. FundraisÉng The charity had no fundraising activities requiring disclosure under S162A of the Charities Act 2011. Pagel 5 INVOLVE NORTHWEST IA ¢ompany limtted by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023 Financial review The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements. Incoming resovrtes in the year were £3,547,828 12022-. £3,175,588) of which £3.475,17812022'. £3,091.081) related lo project restricted actwities. The main reason for the increase in income was the receipt of an additional grant to support the Reach Out project that began in May 2022 and which has been extended to 31 March 2024. The main fvnder for Involve Northwest is Wirral Council, who provided £997,16312022.. £912,265) in respect of Wirral Worklessness Support (known as 'Rea¢houVI and £1,246,31912022.' £1,487,218) for the Community Connectors project in addition to fvnding for the Leapfrog and some other projects. Resources expended were £3,270,38612022= £2,810,961). £3,043,52312022'. £2,657,441) related to restricted activities. Total incoming resources exceeded outyoing resour¢es by £277,442 (2022." £364,627} of whlch £245,777 is restricted12022'. £312,419). Our pricing policy Our pricing policy reffects our strategy of enabling all within our community, whatever their means. to lake part in our activtties, thus everything delivered is tree. Investment Policy The Charrty does not have funds to invest for the long tem at this stage. but it does hold bank deposits that are held for contingencies, to underwrts core costs in the event that major contract is not renewed or to cover redundancy ¢osts in a similar situation. The trustees therefore depDSIt any funds that are not needed in the short term for operation81 needs with a variety of interest bearing deposit holders, to spread the risk of the holdings and to ensure that the fvnds are aecessible a5 and when needed for operational purposes. Durir*g the year the charity opene(l a deposit account with CCLA Investment Management Limited with a deposit of £300,000 that is instantly accessible and bears a competitive variable interest rate. In addition, through CAF Financial Solutions Lts, we access an investment platFDmi with Flagstone Investment Management. This enables us to access a range of tem bank deposits through that plattorm for periods of up to 18 months, while spreading the risk by holding an amount that is covered by the FCA deposit prote¢tion scheme with each deposit laker. Reserves policy Reserves are primarily needed lo ensure that the core and support costs of the chartty can be met should a significant contract be ended. The trustees, policy is to ensure that sufficient free resenres are held lo ¢over up to six months of core and support costs in order to cover such costs should major contracts be terninated and to give time for allemative funding to be obtained or for a reorganisation of the charity. In addition, Ihe trustees have designated sufficient reserves to cover the unfunded redundancy liabilty to which it would be exposed should its contracts be terminated. Finally, the trustees have designated an amount equal lo the net book value of the building and improvements to a designated buildings reserve, as these funds are not readi realisable. At 31 March 2023. six months core costs are estimated to be around £220,000 and free unrestricted reserves amounted lo £269,597 (2022.. £249,766). In addits-on, the designated redundancy reserve totals £128,18412022= £118.0041 and the designated building fund totals £280,140 12022.. £278,466}. Total unrestrtcted funds amounted to £677,901 12022. £646,236). Pagel 6 INVOLVE NORTHWEST (A company limited by yuarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023 Going Concern The trustees have considered the financial position of the charity, the levels of free reserves and financial forecasts for 2023-24 and, as a consequence, the trustegs are Satisfied that the charity is well placed to rnanage its financial risks successfully. The charity is funded to a significant extent by short term contracts that are subject to periodi¢ ￿-tender or extension. The main risks that the charity faces would be the impact on recovery of core costs should ￿rtain key contracts not be renewed and the redundancy costs that might arise in the event that happens. A signrficant part of the income of the charity is provided through its Reachout contract which was extended during the year under review after suc￿sSful re-tender to 31* March 2024 with the possibilty of fvrther extension, subject to funding being available. However, the trustees have considered the ability of the charity to continue as a going concern, were the Contract not to be extended after March 2024. The trustees have reviewed the projected reserves position in March 2024 and consider that il would be sufficient to continue to fund the core support and management costs of the charity for a period of at least six months were the contract not lo be renewed after that date. This would provide lime and resour￿$ to seek alternative income sources or lo arrange an orderly restructure of the charity. The trustees have also designated sufficient funds in a redundancy reserve to cover the maximum estimated redundancy costs should all its contracts not be renewed and the relevant staff team made redundant at that poinL Should a contract be awarded lo another provider at that date, it is likely that the staff currentty employed on it would be transferred to the new provider under TUPE and the new provider would assume that redundancy liability- Whist the renewal of the contract from 1 st April 2024 represents an uncertainty for the charity, the trustees consider that even if the contra¢t1s not rènewed the charity would be able lo continue lo operate as a going concern and deliver the remaining contracts and the financial statements have been prepared on such a basis. Plans for future periods Following the lifting of Covid restrictions and the reopening of the Hub to be a service to the Communty and the securing of the renewal of the Reachout Contrac( the objectives for development over the next few months include.. Re tendering for the successor contract to the current Reach Out contract after the current contract ends in March 2024. Continuing to invest in the building to ensure ils suitability and sustainability to support the work of Involve Northwest and other partner organisations who use the building into the future Further developing the work of the Lighthouse Centre, including the establishment of a subsidiary charity to bid for new fijnding . Update the Memorandum and Articles of the Challty Ensuring stability of current contracts in line with funders Exploration the development of services outside Wirral Maintaining a fully tenanted building in the ethos of Involve Northwest Pagel 7 INVOLVE NORTHWEST (A company limited by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023 Directors and trustees The directors of the charitable company (the charity) are its trustees for the purpose of ¢harity law. The trustees and officer5 serving during the year and since the year end were as follows.. Chair A Barr. After many years of services as chair of the charity, David Cheyne stepped down from this role during the year and Alan Barr was appointed in his place. Elected tru$te8s- A Barr G Doran M O'connor D Black (appointed 16 August 20231 A Wright (appointed 16 August 2023 J Calcott (retired 6 May 20221 structure, Governance and Management Governing Document Involve Northwest is a company limited by guarantee govemed by its Memor3ndum and Articles of Assooialion dated 14 June 1996. 11 is registered as a charity with the Charity Commission. Appointment of trustees As set out in the Articles of Association the charity appoints trustees through a recruitment process to join the board. The board will always have a quorum for voting processes as set out in the articles. The board also retain the right to Co-opt board members with specialist skills if needed by the charity. Trustee induction and training New trustees undergo an orientation day to brief them on their legal obligations under charity and company law, the Charity Commission guidance on public benefit, and inform them of the content of the Memorandum and Articles of Association, the committee and decision-rnaking processes, the business plan and recent financial performance of the charity. During the induction day they meet key employees 2nd other trustees. Trustees are en¢ouraged to attend approprtate external training events where these wll facilitate the undertaking of their role. Organisation The board of trustees, which can have up to 12 members, administers the charity. The board normally meets quarterfy 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 tem)s of delegation approved by the trustees, for operational m8tters including finance, employrnent and stratègi¢ development. Related parties and Cowoperation with other organisations None of our trustees receive ffmuneration or other benefit from their work with the oharity. Any ¢onnecb-on be￿een a trustee or senior manager of the charity must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported. Pagel 8 INVOLVE NORTHWEST IA company 5imited by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023 Pay policy for senior staff The directors consider the bJard of directo￿, who are the charity 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. AIS directors gDle their time freely and no director received remuneration in the year. The pay of the senior stsff is reviewed annually and normally increased in accordance with average eamings. In view of the nature of the charity, th¢ directors benchmark against pay levèls in other provincial charities of a similar size run on a voluntary basis. Risk management The trustees 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 standards the estsblishment of policies, systems and procedures to mitigate those risks identified in the annual review", and the implementation of procedures designed to minimise or manage any potential impact on the charty should those risks rnaterialise. This work has identified that financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review al each board meeting which is discussed with the truste￿. The charity commissioned an updated Business Continuity Plan with support from our insurers during the year. Attention has also been focussed on non-financial risks arising from fire, health and safety such as lone working. These risks are managed by ensuring ac¢redilation is up to dale, having robust policies and prcKedures in place, and regular awareness training for stsff working in these operational areas. Trustees, responsibilitie$ in relation to the financial statements The Charity Irustses are responsible for preparing a trustees, annual rewrt and financial statements in accordance with applicable law and United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare ffnancial statements for each year which gNe a true and fair view of the stale of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitsble group for that period. In preparing the financial statements, the trusl¢es arè required lo.. select suitable accounting policies and then apply them consistently., 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 been followed, subject to any material departures disclosed and explained in the financial statements., prepare the finaftcial statements on the going concern basis unless it is inappropriate to presume that the charty will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any lime the financial position of the charity and lo enable them lo ensure that the financial ststements comply 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 ffftud and other irregularities. Pagel 9 INVOLVE NORTHWEST (A company limited by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023 The trustees are responsible forthe 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. Statement 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 information, being information 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 the group's auditor that they ought to have individually taken, have each taken all steps that he]she is obliged to take as a director in order to make themselves aware of any relevant audit information and to estab5ish 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 Act 2006. By ord board of trustees A BARR Trustee 15UI December 2023 Pagel 10 INVOLVE NORTHWEST (A company by guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF INVOLVE NORTHWEST Opinion We have audited the financial statements of Involve Northwest for the year ended 31 March 2023 which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement and notes lo the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is 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 Praclicel. 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 2023 and of its incoming resources and application of resour￿$, including its incoTne and expenditure for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice- have been p￿pared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing IUKI IISAS {UKII and applicable law. Our responsibilities under those standards are fijrther 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 audrt evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to going concern In auditing the financial statements, we have concluded that the director's use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not Identifi￿ any material uncertainties relating to events or conditions that, individually or collectwely, may cast significant doubt on the charitable company's ability lo continue as a going concern for a period of at least tweive 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 thi5 report. other information The trustees are responsible ft)r the other information contained wtthin the annual reporL The Other information comprises the information included in the annual report other than the financial statements and our audilorfs report thereon. Our opinion on the financial ststements does not cover the other information and, except lo the extent othenmtse explicitly stated in our report, we do not express any form of assurance conclusion Ihereon. Our responsibility is lo read the other infomiation and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or olheNise appears to be materially misstated. If we identify such material inconsistencies or apparent material rnisstalements, we are required to determine whether this gNes rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we ¢on¢lude that there is a material rnisstatement of this other information, we are required to report that faoL We havo nothing to report in this regard. Pagel 11 INVOLVE NORTHWEST IA company by guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF INVOLVE NORTHWEST Opinion on other matter prescribed by the Companies Act 2006 In our opinion based on the work undertaken in the course of our au¢Jit the information given in the directors. report for the financial year for which the financial statements are prepared is consistent wrth the financial slalements., and the trustees, report have been prepared in accordan￿ with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of thè chsritable company and its environment obtained in the course of the audit, we have not identified materTal misstatements in trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept by the charitable company, or retums adequate for our audit have not been received from branches not visrf(ed by us., or the financial statements are not in agreement with the accounting records and returns,. Dr 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., or the trustees were not entitled to prepare the financial statements in accordance with the small companies, regime and take advantage of the sm811 companies, exemption in preparing the trustees report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the trustees, responsibilities ststement set out on page 9, the trustees are responsible for the prepaRlion of the financial statements and for being satisfied that they give a true and fair view, and for such intemal 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 re$ponsible 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 lo liquidate the charitable company or to ￿ase operations, or have no realistic alternative but to do so. Auditoes responsibllltles for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are fr&6 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 IUKI ￿11 always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material 'rf, individually or in the aggregate, they could reasonabty be expected lo infiuence the economic decisions of users taken on the basis of these financial stateTllents. Extent to which the audit was considered capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non Other community Sgrvices 2023 Clear Minds 2023 Total 2023 Partner payments Office costs Premises costs Other costs Legal and professional Audit fees Wages and salaries National insurance Pension cost Depreciation 338.423 193,402 71,352 252,743 9,236 8,504 1,948,300 174.262 35.967 11,333 7,871 2.025 131.011 17 2042 1,573 718 139 20.591 1697 141 80,416 5,298 1196 Domestic abuse advice seftvice 2022 Adwce erptre 2022 Community connectors 2022 Rgachout 2022 Parther paymenls Office costs Prernises costs Other costs Leg21 and professional Audit fees Wages 2nd 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 78 Page | 24 INVOLVE NORTHWEST IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Direct costs (continued) Other ommunity services 2022 Clear Mlnds 2022 Total 2022 Partner payments Office costs Premises costs Other costs Legal and profession81 Audit fees Wages and salaries National insurance Pension cost 241,497 217,970 80,327 39,472 7,081 6,509 74,345 1,879,223 5,53Y 154,669 915 30, 7Q8 15,645 T,923 22,795 102 3,418 1,425 619 47 20,988 531 186 6. Support costs Domestic abuse advice service 2023 Advlce centre 2023 Cornmunity connectors 2023 Reachout 2023 Premises and offi¢e cost Legal and professional Audit fees Wages and salaries National insurance Pension cost Depreciation 63.895 3,081 1.319 5,951 130 42 11,383 9.002 12,635 609 261 1,117 26 69,121 3,333 1,427 6,438 140 186 839 18 1,604 2,251 12,314 Page | 25 INVOLVE NORTHWEST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 6. Support costs {contlnued) Other community services Clear Minds 2023 2023 Total 2023 Premises and office costs Legal and profèssional Audit fees Wages and salaries National insurance Pension cost Depreciation 9,105 439 188 848 18 5,184 250 107 483 11 16B,942 B,147 3,488 15,736 343 110 30,097 1,622 923 Don7estic Advice abuse advffce centre senqce 2022 2022 Comrnunty connactors 2022 Reaohout 2022 Premises and office costs 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.f09 19 15,114 8,517 1,431 2,285 Page126 INVOLVE NORTHWEST IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 6. Support ¢osts Icontinuedl Other community senqces 2022 Clearminds 2022 rofal 2022 Premises and office 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 5,190 7.839 17 37 28.836 590 995 52 Govemance Costs Included in direct and support costs are the following governance costs.. 2023 2022 Auditors, remuneratio Legal and Professional costs Staff costs Total 11,992 ,147 4,000 11,690 3,540 4.000 Analysis of Expendrture by expenditure type Stsff costs Depreclation Other costs 2023 2023 2023 Total 2023 Reachout Advice centre Domestic abuse advice service Community connectors Other community services Clear Mind5 682,854 126,958 194,659 1,059,540 23,302 87,407 22,716 1,604 2,251 12,314 1,622 923 537,367 1,242,936 21,804 150,366 66,137 263,047 268,259 1,340,113 150,656 175,580 2.174.718 1.054 237 3 270 386 Staff costs 2022 Depreciation Othercosts 2022 2022 Tot81 2022 Reachout Advice centre Domestic abuse advice service Community connectors other community seNices Clear Minds 532,932 137,428 195, 726 1, Y09,593 21,843 81,062 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 48,490 70, 833 9,￿8 91,595 2 072 494 709,631 2810 961 Page | 27 INVOLVE NORTHWEST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 PMRCH 2023 Auditors. remuneration The Auditovs remuneration amounts to an AudiL fee of £12,30012022 - £10,800), and non-audit services of £Nil {2022- £Nil}. Stsff costs and related party trnnsactions staff costs were as follows.. 2023 2022 Wages and salaries Social security Costs other pension costs 1,947,336 166,656 36,116 1,851,454 154,685 30,746 The average number of persons èmployed by the company during the year was as follows: 2023 2022 No. Charitable Management 79 81 The number of higher paid employees was.. 2023 No. 2022 No. In the band £60,001- £70,000 Key management personnel ¢onsist of those listed on the admin and refeffn¢e page. Total ￿muneratIon for the year amounted lo £154,21212022". £143,040). No trustees were remunerated during the period 12022.. nil) and no trustees had expenses re-imbursed12022'. 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. SeNices to a value of £54012022- £1,200) were purchased from this business during the year ended 31 March 2023. There was no outstanding balance due lo DPC Consultants Ltd at the year end. Involve Northwest has purchased IT equipment and support from Vigo IT Solutions Ltd for a number of years. During the year lo 31 March 2022, Ms M O'connor, a member of the senior management of that company, became a trustee of Involve Northwest. Involve Northwest continues lo purchase IT support and services from Vigo IT on nomial commercial terms and purchases of services and equipment with a value of £80,24712022 - £101.120 were made during the year under review. There was no outstanding balance due to Vigo IT Solutions Ltd at 31 March 2023. Ms O'connor is not involved in the contractual arrangements relating lo these services or in the delivery of these setvices. MrA Barr is a trustee of Involve Northwest His wife and son are employees of the charity. They were both recruited prior to Mr Barrfs appointment and they are employed under standard terms of employment of the company. Mr Barr has no involvement in the remuneration or management of either ofthem. Page | 28 INVOLVE NORTHV4EST IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 10. Tangiblè fixed assets Property Freehold improvements property and vehicles Totsl Cost At 1 April 2022 350,000 56,677 406.677 Additions 43,104 43.104 At 31 March 2023 350 000 Depre¢iation At 1 April 2022 Charge for the year 105,000 17,500 23.211 23,930 128,211 41,430 At 31 March 2023 122 500 169 641 Net book value At 31 March 2023 At 31 March 2022 11. Debtors 2023 2022 Trade debtors Prepayments and accrued income 114.581 41,905 312,462 42,665 Page129 INVOLVE NORTHWEST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 12. Creditots: Amounts falling due wÉthin one year 2023 2022 Trade creditors Other taxation and social se¢urty Other creditors Accruals and deferred income 81.038 36,576 8,305 298,893 47,gf8 36,161 6,854 331,551 Deferred income 2023 2022 Deferred incorne at 1 April 2022 Resou[￿S deferred during the year Amounts Teleased from previous years 266,077 189,107 266 077 158.681 266,077 Deferred income at 31 March 2023 Deferred in¢ome relates to rents and grant income provided in advance which relate to the 2023-24 financial year. 13. Financial instruments 2023 2022 Financial assets measured at amortised cost Financial liabilities measured at amortised cost Financial a$sets measured at amortised cost comprise trade debtors and cash. Financial liabilities measured at amortised ¢ost comprise trade creditors, other creditors and accruals. Page | 30 INVOLVE NORTHWEST IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 14. statement of funds Statement of fund$ - current year Balance at 31 March 2023 Balance at 1 April 2022 Income Expenditure Transfers Designated funds Fixed Asset Fund 278,466 1,674 280.140 Redundancy costs 118,004 10,160 128,164 General funds General Funds 226 863 174 044 269 597 Total Unrestricted funds 226 863 185 677 901 Restricted funds Reach Out Advice Services Domesti¢ Abuse Advice Services Community Connectors other Communtty Activities Clear Minds 1,314,327 185,182 259.913 1,421,830 187,298 106.628 1,157,136 138,277 246,080 1.247,294 163,353 91,383 (126.6711 119,9921 {5.303) 121.269) (1,123) {11,520) 30,520 41,902 69,854 604,539 31,143 44,673 14,589 61,324 451,272 8,321 40,948 4 3475178 3 043 523 185878 822 631 Total funds RoachOut- Employment partnership working with long-term unemployed individuals overthe age of 30, including sustsinability support for 6 months post retuming to the labour market Advice Servicos- Advice and guidance seNice for poople with health conditions up lo and including tribunal representation. Domestic Abuse Advice Services- The provision of a ￿D-t1ereé programme to support families in relation to domestic abuse. 10 week programmes of support and interventions for mums and children and 1 to 1 support. Community Connectors- The service engages the disengaged by setting up 8 ne￿Ork of new roles in the community lo tackle the issue of soGi31 isolation and promote active inclusion which will improve and provide health benefrts and lead to greater readiness for work. Clear Minds- provides support to individuals with mental health needs Other Community Activities- Provision of various community activities to include an annual pensioners paty Page | 31 INVOLVE NORTHWEST {A company limited by guaranteg) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 1& Statement of fund$ Icontinuedl Designated Funds The Fixed assets Fund represents the net book value of fixed assets held for use by the charity and so these funds are not readily realisable. The Redundan¢y Fund represents the potential additional redundancy costs to the charity if none of the current contracts were renewed at the end of their term. Transfers in the year represent costs allocated by the Trustees to allocate central propety costs across the different restricted activities and to creatè the Fixed Asset fund. No further amounts were transferred to the redundancy fund in Ihe year. ststement of funds - prior year Balance at 31 March 2022 Balance 8t I April 2021 Income Expenditure Transfers Designated funds Fixed Asset Fund 298,798 {20,3321 278,466 Redundancy costs 109,214 8,790 118.004 General funds General Funds 186 016 132763 249 766 Total urn￿$￿¢ted fvnds 594 028 153520 121221 Restricted funds Reach Out Advi￿ Services Domestic Abuse Advice Services Community Connectors Other Community Activities Clear Minds 912,365 153.415 244,935 1,620,132 53.606 106.628 849,986 142,021 232.099 1,278,865 68,170 86,300 162.3791 110,8791 3,901 145.6031 1741} {5.520} 14,474 44,587 155,608 23,626 26,140 14,989 61,324 451,272 8,321 40.948 264 435 3 091081 2 657 441 121221 576 854 Total funds Page | 32 INVOLVE NORTHWEST IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 15. Analysis of net assets between funds Analysls of net assets between funds- current year Unrestrieted Restricted funds funds 2023 2023 Total funds 2023 Tangible fixed assets Current assets Creditors due within one year 257.472 410.329 22,668 1,234,875 1424,812) 280,140 1,645,204 1424,812) Analysis of net assets be￿een funds - prior year UnrestuGted funds 2Q22 Restricted funds 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 (422,484)) 576, 854 16. Reconciliation of net movement in funds to net cash flow frorn operating a¢tivtties 2023 2022 Net in¢ome for the year las per Statement of Financial ActTriities) 277A42 364,627 Adjustment for: Depreciat"on charges Rent and interest income Decreasellincrease} irs debtors Increase in creditors 41,430 (69,2241 198,641 28, 836 (52,071) (46, 164JJ 859 Net generated byl (used inl operating activities Page | 33 INVOLVE NORTHWEST (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 17. Analysis of cash and cash equivalents 2023 2Q22 Cash in hand 1017 981 Total 01 18. Pension commitments The charty operates a defined contribution pension scheme which is a mulb'employer scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension costs charge represents contributions payable by the charity to the fund and amounted to £36,116 (2022.. £30,746). No amount was outstanding as 8t 31 March 202312022.. £nill. 19. Operating lease ¢ornmitments At 31 March 2023 the total of the Charity's future minimum lease payments under non-cancellable operating leases was. 2023 2022 Amounts payable: Within 1 year Between 1 and 5 years 7,003 7, 894 Totsl 20. Post Balan¢e Sheet Events After the year end, Involve Northwest fornied a subsidiary company limited by guarantee, The Lighthouse Centre Wirral. This is in order to develop the work of the Lighthouse Centre, which supports women and families who are suffering as a result of domestic abuse. Charitable status was granted on 2ThY November 2023. Page | 34