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2023-03-31-accounts

Company number: 03175855 Charity Number: 1058340

Ordinary Lifestyles

Report and financial statements For the year ended 31[st] March 2023

Ordinary Lifestyles

Reference and administrative information

for the year ended 31[st] March 2023

Company number 03175855

Charity number 1058340

Registered office and operational address

Ivy Mill Business Centre, Crown Street, Failsworth, Manchester, M35 9BG

Management Committee

Management committee members, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Suzanne Harrison Treasurer (resigned 19[th] May 2022) Joyce Beard Maggie Dickinson Elayne Rushton Sukhbir Singh Om Aggarwal Robert Sprott Ella Blackwell Jill Robinson (appointed 23[rd] February 2023) Amelia Sprott (appointed 23[rd] February 2023) Secretary Vikki Morgan Key management personnel Clodagh McGurrin CEO/Registered Manager Jemma Cowburn Registered Manager Kathy McIver Training and Development Manager Vikki Morgan Finance and Administration Manager Nic Murphy Manager

Bankers Barclays Bank plc (2 accounts)

Manchester City Office Branch, PO Box 357, 51 Mosely Street, Manchester, M60 2AU

Santander (Manchester)

130 Market Street, Piccadilly Gardens, Manchester, M60 1AY

Nat West

1

Ordinary Lifestyles

Reference and administrative information

for the year ended 31[st] March 2023

354a Hollinwood Avenue, New Moston, Manchester, M40 0NW

Yorkshire Bank The Chancery, 58 Spring Gardens, Manchester, M2 1YB

Auditors

Slade & Cooper Limited Beehive Mill, Jersey Street, Ancoats, Manchester. M4 6JG

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Ordinary Lifestyles

Report of the Management Committee

for the year ended 31[st] March 2023

The Management Committee present their report and the audited financial statements for the year ended 31[st] March 2023. Included within the Management Committee’s report is the directors’ report as required by company law.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Ordinary Lifestyle’s broad objective is to provide supported living services for adults with learning difficulties, acquired brain/head injuries and/or physical disabilities (including young people in transition from children’s services), to enable them to lead valued and independent lives in their own homes and to be part of a local community of their choice, irrespective of their disability. People who receive a support service from Ordinary Lifestyles may also have physical and sensory impairment; they may also have behavioural support needs and/or mental ill health.

The organisation is established for exclusively charitable purposes and for public benefit. The communities Ordinary Lifestyles presently provides services for are Manchester and Trafford. Ordinary Lifestyles is a ‘family-led’ organisation in that families are involved by inviting them to serve on the Management Committee and by participating in the development of the individual services which are set up for the adults with disabilities. It is not a ‘self-help’ group and services are not specific to members of certain families. The facilities of the charity are available to all adults with a learning/physical disability based upon need and the organisation’s ability to meet those needs. The charity operates a Selection Policy with the object that those who will derive most benefit from the charity are all potential beneficiaries. A Trustee may receive a benefit from the charity in the capacity of a beneficiary.

In this report the Trustees have reviewed the aims, objectives and activities of the charity. In examining the achievements and outcomes during the period under review, the Trustees confirm the success of each key activity and the benefits the charity has brought to those people it is set up to help. The review also helps the Trustees to ensure the charity’s work remains focused on its stated purposes.

Our aim is to continue to provide services to adults with learning difficulties which are reflective of relevant quality standards.

The organisation will assist adults with disabilities to seek and organise their funding to meet their assessed needs, to find appropriate housing in their local area and provide paid staff who will support individuals according to their personal needs and wishes. We will aim to ensure that the people we support:

As a family-involved organisation we respect the step towards independence taken by each individual who wishes to move into their own home and we also respect their continuing relationship with their family. Our role is to support the person with disabilities and their parents as all concerned take on an altered set of responsibilities. We work with each individual and those who know them best, in order to identify where they wish to live, who they wish to live with and what sort of support they require from their staff. We aim to build services around the individual which are flexible and capable of changing over time as people’s lives change.

3

Ordinary Lifestyles

Report of the Management Committee

for the year ended 31[st] March 2023

As well as the continued provision of our traditional 24-hour ‘Virtual’ Individual Budget services, Ordinary Lifestyles will provide direct payment services, manage Individual Service Funds and offer a ‘Brokerage’ service to support individuals to set up and manage their own services using Individual Budgets. We also facilitate community social activity groups which are universally open to everyone interested in taking part.

Currently we offer a Manchester city-wide service as well as providing some services in Trafford, which are available equally to all people with learning disabilities (sometimes more complex needs) and their families across the two authorities. In future we plan to open our perimeters to offer services incorporating people in the whole of the Greater Manchester area as well. We operate an Equal Opportunities policy and a Selection Policy, which means that our services are available on the basis of need and our ability to meet those needs. No-one is excluded because of background, race, faith, gender, sexuality or ability to pay.

We do this by maintaining each person’s own chosen team of support workers so that there can be strong relationships and a high level of understanding of the person’s support needs. We try to build up a network of bank workers who know the individuals’ so that there will be continuity of support without relying on agency support. The services are developed around the individuals rather than having to fit into the structure of the organisation.

Ordinary Lifestyles has clear strategies and direction. We keep abreast of current trends and opportunities. We regularly review our effectiveness through internal and external monitoring meetings and inspections. We set clear priorities relevant to our purpose and mission. There is a very strong sense of values underpinning all our work, led by families and very committed management personnel. All of the services and activities fit together well into the strategy. We regularly review our written plans, updating our Business Plan, to ensure that our objectives are realistic, achievable and are specific to what the organisation and the individuals we support want to achieve. Our financial planning is set in line with these priorities.

Structure, governance and management

Governing document

The charity is a company limited by guarantee (number 3175855) and was first registered on 20th March 1996. It was registered as a charity on 30th September 1996 (number 1058340). Its governing document is by way of Memorandum and Articles of Association which was last updated in July 2012.

None of the Trustees has any beneficial interest in the company. All Trustees are members of the company which entitles them to voting rights only. The Trustees guarantee to contribute £1 to the charity’s assets in the event of wind up.

Ordinary Lifestyles currently discharges its objectives through the regulated provision of Supported Living Services within the provisions of The Social Care Act 2014. The independent regulatory body responsible for inspection of our services is The Care Quality Commission.

There are regular Board meetings to review and govern the business. We have a Governance checklist and a number of guidance documents including a Trustee’s Handbook, which are used to ensure that the committee discharges their responsibilities well. The Management Team report and account to the Board concerning the agreed Business Plan and strategic direction of the company. The reports typically illustrate what is working well, what Ordinary Lifestyles needs to do to improve and alerts the Trustees to any potential risk, advising how such risks can be managed. Overall, the reporting structure monitors progress of the Business Plan and ensures that we remain true to our values and beliefs.

4

Ordinary Lifestyles

Report of the Management Committee

for the year ended 31[st] March 2023

Recruitment and appointment of Trustees

New Trustees are appointed or reappointed by the existing Trustees. Trustees of the charity are also Company Directors for the purposes of company law and are also ‘members’ of the company. All Trustees are unpaid and offer their time on a voluntary basis. Expenses are paid and are set out in note 9 to the accounts.

It is the company’s view that parents and the people with learning disabilities have valuable and pertinent knowledge about the proposed activities of the charity and as such, their contribution as Trustees is important. It is not proposed that the entire management group is made up of parents or people with disabilities, but it is felt important that there is at least some representation. Any conflicts of interest are clearly prohibited by the Companies Act and further enhanced by Article 11.1.3 of our Articles of Association. A Trustee must withdraw from decision-making where a conflict of interest may arise.

There is a process of application that includes taking references, undertaking background checks such as Disclosure Barring Service (DBS), attending/observing relevant information seeking/giving and Board meetings. The applicant receives all relevant information about the organisation, Trustee Role Description, Guidance on Trustee responsibilities and Trustee National Occupational Standards and Code of Conduct. This is further supported with verbal information from the Chair of Trustees and experienced Trustees, as well as from the Management Team.

The Board, who will all meet the prospective Trustee prior to their appointment, then discuss the applicant’s suitability. The Trustees will then vote to appoint or not, at the next Board meeting.

Trustees are chosen for their variety of skills, capability and depth of experience needed for effective governance combined with their values, philosophy and passion for the charity’s objects.

Induction and training of Trustees:

We have reviewed our recruitment process and procedures, induction and training and Handbook for Trustees.

All new Trustees receive basic induction into their roles and responsibilities. We have an induction pack and check list. The main documents used for induction purposes are Ordinary Lifestyles Roles and Responsibilities of Trustees and Officers, our Trustees Role Descriptions, publications about good governance and information from the Charities Commission and other networks. The checklist takes the new Trustee through a familiarisation process with all the areas of the companies’ operations. We are aware that expansion, along with changes and proliferation of new legislation and funder’s requirements, has all made the job of the Trustee more complex and demanding. We are continually seeking more indepth training incorporating all areas of our operations including such topics as new developments, legislation and employment issues.

Organisational structure

The Trustees are responsible for the overall management and control of the company. At the regular committee meetings the Trustees agree broad strategies and areas of activity for the charity including finance and risk management, policy and performance. The day-to-day operation and administration is managed by the paid management personnel, who regularly report their work to the Trustees.

The charity operates within a framework of policies for strategic development and quality assurance. These policies cover areas of our activities such as Finance Control, Equal Opportunities, Health and Safety, Quality Assurance and Personnel. During the year, a number of these policies have been reviewed and updated to ensure that they meet the requirements of new legislation, the ‘outcomes’ set out in the Essential Standards of Quality and Safety and also the requirements of our funders. Quality assurance is a major area of work and is ongoing.

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Ordinary Lifestyles

Report of the Management Committee

for the year ended 31[st] March 2023

As well as the Management Team, the charity currently employs 14 teams of Support Workers to give 24-hour support to 22 people and 156 hours support to other people with disabilities living in their own homes across Manchester and Trafford to enable them to continue to maintain their homes, their health and a range of activities in their communities. The company employs approximately 73 permanent staff and 17 casual bank workers.

Team Leaders, in consultation with the individuals, their families and other interested parties oversee the day-to-day organisation of these services. The CEO/Registered Managers, Finance and Administration Manager and Training and Development Manager are office based and they monitor and lead the work of the teams. A full time Administration and Finance Officer supports them. The voluntary Management Committee has ultimate responsibility for the organisation as a whole. Of the nine Trustees, four are family members of three individuals we support, another previously received support and now lives more independently and two were former employees.

Remuneration Policy

Ordinary Lifestyles has a written Remuneration Policy for key management personnel which states that benchmarking is carried out to establish parity of Ordinary Lifestyles senior staff with the salaries of similar organisations within the sector, of similar size and which are similarly run. Salaries will normally increase with average earnings. Adjustments to salaries can be made for carrying out additional responsibilities.

In addition to the internal decision-making, monitoring and review described above, the organisation is subject to external monitoring from various sources:

Wider networks include membership of BILD (British Institute of Learning Disabilities) and Charity Trustee networks. We attend Independent Provider consultation meetings facilitated by MCC and Trafford Adult Social Care Services and continue to network with members of the now disbanded Federation of North West family led Supported Living Groups. A network of Registered Managers meetings are also attended.

Achievements and performance

In reviewing our activities and planning for the future, the Trustees have referred to the guidance contained in the Charity Commission’s general guidance and confirm that we have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the requirement to further our charities purposes for public benefit. We have reviewed the Strategic Action Plan (SAP) to measure progress and also the major organisational risks.

We have started to work towards the actions identified in our 2022-2025 Strategic Action Plan. This will continue to be updated on a quarterly basis and a red, amber, green (RAG) rating system is used to show how well we are performing in relation to the targets set. The SAP working group meets twice a year to review progress and prioritise actions.

The Registered Manager has returned from Maternity leave and is now working part time. It was decided to make the Deputy Manager role a permanent position, this was necessary due to an increase in staffing hours due to substantial changes in need. This then role changed again becoming Manager. Regular management meetings are held to plan and develop their work and to provide the Trustees with robust quarterly management reports.

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Ordinary Lifestyles

Report of the Management Committee

for the year ended 31[st] March 2023

A total of 1,177 hours of staff training was completed by individual staff during 2022/23, an increase on the total for 2021/22. The increase is possibly explained by significant numbers of new staff who completed 3 days of face-to-face Induction Training at Ivy Mill during the year. We have prioritised early delivery of Medication Training to new staff, as identified in the Strategic Action Plan. Training for the existing workforce has continued via our ongoing programme of mandatory refresher training, and other professional development events we have offered. These events have included Signalong and Talking Mats, Autism Awareness, Tracheostomy and PEG training, Recycling Awareness (in conjunction with SPICE training) and Lead to Succeed. Following a successful Team Leaders’ Development Day in September 2022 we organised 4 half-day events attended by 47 Support Workers, looking at the ingredients for successful teamwork. This work was facilitated by Mel Ibbitson from Training House and attracted good feedback from staff.

We have continued to reward our employees for particular achievements and successes in line with our Reward and Recognition Policy. We also acknowledged the long service of 2 employees who reached their 20 year milestone with us and 4 employees who have achieved 10 years.

Other achievements during the period under review have included:

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Ordinary Lifestyles

Report of the Management Committee

for the year ended 31[st] March 2023

Plans for the future

The Trustees intend to continue the current strategy of maintaining and developing our presence and good reputation as a trusted provider of high-quality services and support for families at a competitive price with the needs of the individuals’ remaining paramount. We will do this by maintaining an environment where everybody’s energy and creativity is focused on getting better lives for people where they are part of a wider network of friends, neighbours and family.

We will continue to plan our funding requirements for long term security. We view it as a priority to identify advocacy and any other support for people in danger of losing or encountering funding cuts whilst remaining aware of our duty to the taxpayers.

We do not envisage expansion on a grand scale, as we believe remaining relatively small sits well with our values. We will review our policy of not tendering for services, although we believe that individuals and their families should have a choice of provider, due to the local authority policies we recognise this may be necessary.

Other ideas which we have agreed to work on in future are listed below:

Financial review

With the exception of investment income all other income received in 2022/23 was applied to supporting the organisation’s main activity, being the provision of support living services for adults with learning disabilities, acquired head injuries and/or physical disabilities. Income was received from the following sources in the period reported on:

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Ordinary Lifestyles

Report of the Management Committee

for the year ended 31[st] March 2023

The Statement of Financial Activities for the year ended 31[st] March 2023 shows that the total reserves of the charity at the end of the year was £968,084 none of which are restricted. Trustees have designated reserves of £194,655 which includes provisions for the continuation of social inclusion activities, a contingency for potential voids, continued investment in improved telephony/IT systems and our community allotment initiative. It is anticipated that the funds designated for the majority of above purposes will be realised on a monthly basis throughout the financial year.

In comparison to the previous financial year there was an increase in both income, of approximately 5.9%, and expenditure of approximately 12.69%. The increase in income reflected inflationary increases in funding received for services provided. A review of salaries paid to support staff took place during the year and a decision was taken to increase salaries in order to both be competitive with other industries as well as to recognise the continued hard work and commitment demonstrated; this was a contributing factor to the increase in expenditure when compared with previous years.

The above referenced review and implementation of increased salaries solely resulted in the deficit in the year of £46,045. This has reduced the organisation’s reserves from £1,014,129 to £968,084 which is a reduction of 4.54%. Trustees remain satisfied that the level of reserves maintained meets the requirements of our Reserves Policy in relation to four months’ operating costs.

As with previous years the challenge to succeed in securing our hourly rate with one of the local authorities we work with remains and continues to be furthered until a resolution is found. This relates to only one or two services.

The financial performance of the organisation continues to be monitored closely by the Finance and Administration Manager who then reports quarterly to the Finance Sub-Committee and to the Board of Trustees.

Risk Management

The Trustees regularly review the risks to which the charity is exposed, in particular those related to the operations and finance of the charity and ensure that, as far as possible, systems are in place to mitigate our exposure to those risks. The Trustees agreed the Organisational Risk Management Plan and Business Continuity Policy and Procedures in December 2022.

The Management Team, who report directly to the board of Trustees, review major risks on a day-to-day basis. The key controls used by the charity include formal agendas and minutes for all Board meetings, clear authorisation/approval limits/levels for management, comprehensive strategic planning, budgeting, management reporting and accounting and written policies and procedures.

Ordinary Lifestyles manages risks by employing suitably qualified and experienced staff at each level in the charity. This is enhanced by providing appropriate training and supporting continual professional development. In addition, the development, review and implementation of policies and procedures, regular risk assessment, monitoring of key areas and having a contingency/continuity plan to cope with the possible impact of the main organisational risks.

Risks to recruitment and retention of staff within the sector are ever present. Although at Ordinary Lifestyles, for now, we do have a ‘low turnover.’ The main reasons for this are that we have a culture which encourages staff to build close supportive relationships with both the person they support and management personnel and therefore they report a high degree of commitment to their role and to the organisation.

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Ordinary Lifestyles

Report of the Management Committee

for the year ended 31[st] March 2023

Ordinary Lifestyles invests in a consultant to provide advice and guidance about systems, procedures and insurance protection for any employment and health and safety concerns. The Charity has comprehensive insurance to cover a range of potential risks such as Trustee and Officers Professional Indemnity.

The Board of Trustees is satisfied that the major risks have been identified and are adequately mitigated where necessary. It is recognised that systems and internal controls can only provide reasonable but not absolute assurance that major risks have been adequately managed.

Reporting Serious Incidents – declaration to Annual Report (Statement)

Ordinary Lifestyles Trustees believe they have taken all reasonable steps to assess and manage risks associated with the activities of the Charity, beneficiaries, work and reputation. In this regard the Trustees declare that there are no serious incidents or other matters relating to the Charity concerning the previous financial year which have not already been brought to the attention of The Charity’s Commission.

Reserves policy

The Trustees have reviewed the charity’s requirements for reserves with regard to the main risks to the organisation and have concluded that the present level of £969,982 is sufficient in relation to the present size of its operations should there be any drop in funding until contingency plans could be made. Of the £969,982 available Trustees have designated reserves of £194,655 which includes provisions for the continuation of social inclusion activities, a contingency for potential voids, continued investment in improved telephony/IT systems and our community allotment initiative. It is anticipated that the funds designated for the majority of above purposes will be realised on a monthly basis throughout the financial year. The balance represents in excess of 4 months running costs and a level of reserves that the Trustees consider necessary to provide for:

General operating costs :

Asset purchase and improvement e.g.:

10

Ordinary Lifestyles

Report of the Management Committee

for the year ended 31[st] March 2023

Statement of responsibilities of the management committee

The Management Committee (who are also directors of Ordinary Lifestyles for the purposes of company law) are responsible for preparing the management committee’s annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

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

FOR AUDITS ONLY

In so far as the management committee are aware:

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

11

Ordinary Lifestyles Report of the Management Committee for the year ended 31st March 2023 Auditors Slade & Cooper Ltd were re-appointed as the charitable company's auditors during the year and have expressed their willingness to continue in that capacity. Thi5 report has been p￿Pared in accordance with the provisions applicable to companies subject to the small companies, regime of the Companies Act 2006. The management committee. annual report has been approved by the management committee on date and signed on their behalf by Name.. Maggie Dlcklnson Tltle., Chalrperson 16 Nov•mb•r 2023 12

Independent auditors’ report

to the members of

Ordinary Lifestyles

Opinion

We have audited the financial statements of Ordinary Lifestyles (the ‘charitable company’) for the year ended 31 March 2023, which comprise the Statement of Financial Activities (including the income and expenditure account), the Balance Sheet, the Statement of Cash Flows and the related notes. 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 Practice).

In our opinion the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ 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.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we

13

Independent auditors’ report

to the members of

Ordinary Lifestyles

identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the 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:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 11, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

14

Independent auditors’ report

to the members of

Ordinary Lifestyles

Auditor’s responsibilities for the audit of the financial statements

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

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

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-andguidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-foraudit.aspx. This description forms part of our auditor’s report.

15

Independent auditors’ report

to the members of

Ordinary Lifestyles

Use of our report

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

Chinwe Jennifer Daniel FCCA DChA Senior Statutory Auditor

for and on behalf of

Slade & Cooper Limited Statutory Auditors Beehive Mill Jersey Street Manchester M4 6JG

Date: 01 December 2023

16

Ordinary Lifestyles

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2023

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
151
Charitable activities:
4
2,074,603
Investments
5
490
Total income
2,075,244
Expenditure on:
Charitable activities:
6
2,113,924
Total expenditure
2,113,924
(38,680)
8
(38,680)
Transfer between funds
(7,365)
Net movement in funds for the year
(46,045)
Reconciliation of funds
Total funds brought forward
1,014,129
Total funds carried forward
968,084
Net income/(expenditure) before
net gains/(losses) on investments
Net income/(expenditure) for the
year		 Restricted
funds
£
-
210,213
-
210,213
217,578
217,578
(7,365)
(7,365)
7,365
-
-
-		 Total funds
2023
£
151
2,284,816
490
2,285,457
2,331,502
2,331,502
(46,045)
(46,045)
-
(46,045)
1,014,129
968,084		 Total funds
2022
£
40
2,157,788
140
2,157,968
2,068,946
2,068,946
89,022
89,022
-
89,022
925,107
1,014,129

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Prior year SOFA is shown on the last page.

17

Ordinary Lifestyles Company number 3175855 Balance sheet as at 31 March 2023 Note 2023 2022 Flxed Jssets Tangible assets 13 682 802 Total flxed assets 682 802 Current asset$ Debtors Cash at bank and in hand 14 314,299 832,174 265,879 924,963 15 Total current agsetS 1,146.473 1.190.842 Llabllltles Creditors.. amounts falling due In less than one year 16 (179,071) (177,515) Net current asset$ 967,402 1,013,327 Total assets le$$ current Ilabilitles 968,084 1,014,129 N•t asset$ 968,084 1,014,129 The funds of th¢ charltv: Restd¢ted Sncome funds Unrestrlcted Income funds 17 18 968.084 1,014,129 Total charlty funds 968,084 1,014,129 These accounts are prepared In accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts reqUI￿d by the Companies Act 2006 and are for clrculatlon to members of the company. The notes on pages 20 to 38 form part of these accounts. Approved by the trustees on alG ￿11 2023 and slgned on their behalf by: Maggle Dlcklnson (Chalr) Elayne Rushton (Trusteel 18

Ordinary Lifestyles

Statement of Cash Flows for the year ending 31 March 2023

Note
Cash provided by/(used in) operating activities
21
Cash flows from investing activities:
Dividends, interest, and rents from investments
Cash provided by/(used in) investing activities
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Increase/(decrease) in cash and cash
equivalents in the year		 2023
£
(93,279)
490
490
(92,789)
924,963
832,174		 2022
£
(186)
140
140
(46)
925,009
924,963

19

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Ordinary Lifestyles meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees have made no key judgments which have a significant effect on the accounts. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

20

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution 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 charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

21

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a reducing balance of 15 per annum in all cases.

22

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

k Debtors

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

l Cash at bank and in hand

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

m Creditors and provisions

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

n Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

23

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

o Pensions

Employees of the charity are entitled to join a defined contribution scheme. The charity’s contribution is restricted to the contributions disclosed in note 8. There were no outstanding contributions at the year end.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations and legacies

Current reporting period
Donations
Total
Previous reporting period
Donations
Total		 Unrestricted
£
151
151
Unrestricted
£
40
40		 Restricted
£
-
-
Restricted
£
-
-		 Total 2023
£
151
151
Total 2022
£
40
40

24

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

4 Income from charitable activities

Current reporting period
Funding
Home Support Services
Individual Service Fund
Total Funding
Miscellaneous Income
Other income
Total
Previous reporting period
Funding
Home Support Services
Individual Service Fund
Total Funding
Miscellaneous Income
Other income
Total		 Unrestricted
£
2,072,131
-
2,072,131
2,472
2,074,603
Unrestricted
£
1,904,815
-
1,904,815
49,809
1,954,624		 Restricted
£
-
210,213
210,213
-
210,213
Restricted
£
-
203,164
203,164
-
203,164		 Total 2023
£
2,072,131
210,213
2,282,344
2,472
2,284,816
Total 2022
£
1,904,815
203,164
2,107,979
49,809
2,157,788

25

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

5
Investment income
Current reporting period
Income from bank deposits
Previous reporting period
Income from bank deposits
6
Analysis of expenditure on charitable activities
Current reporting period
Staff costs
Client expenses
Restricted expenditure
Unrestricted expenditure
Governance costs
(see note 7)
Support costs (see
note 7)		 Unrestricted
£
490
490
Unrestricted
£
140
140
Total 2023
£
2,176,078
28,691
22,870
103,863
2,331,502
2023
£
217,578
2,113,924
2,331,502		 Restricted
£
-
-
Restricted
£
-
-
Total 2022
£
1,928,753
20,378
21,964
97,851
2,068,946
2022
£
212,543
1,856,403
2,068,946		 2023
£
490
490
2022
£
140
140

26

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

7 Analysis of governance and support costs

Current reporting period
Running costs
Other staff costs
Recruitment
Training
Premises
Depreciation
Audit and accountancy fees
Trustee Expenses
Legal and professional
Previous reporting period
Running costs
Other staff costs
Recruitment
Training
Premises
Depreciation
Audit and accountancy fees
Trustee Expenses
Legal and professional		 Support
£
51,315
9,102
9,004
13,915
20,407
120
-
-
-
103,863
Support
£
46,672
9,673
6,188
14,514
20,662
142
-
-
-
97,851		 Governance
£
-
-
-
-
-
-
6,678
818
15,374
22,870
Governance
£
-
-
-
-
-
-
6,678
212
15,074
21,964		 Total 2023
£
51,315
9,102
9,004
13,915
20,407
120
6,678
818
15,374
126,733
Total 2022
£
46,672
9,673
6,188
14,514
20,662
142
6,678
212
15,074
119,815

27

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

8 Net income/(expenditure) for the year

This is stated after charging/(crediting): 2023 2022
£ £
Depreciation 120 147
Operating lease rentals:
Property 19,061 19,387
Auditor's remuneration - audit fees 3,400 3,150
Auditor's remuneration - accountancy fees 2,610 2,415

9 Staff costs

Staff costs during the year were as follows:

ff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Non-contractual gift		 2023
£
1,928,036
171,498
76,544
-
2,176,078		 2022
£
1,738,859
145,247
65,959
(21,312)
1,928,753

No employees has employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 81.5 (2022: 81.58). The average full time equivalent number of staff employed during the period was 59.57 (2022: 59.25).

The key management personnel of the charity comprise the Chief Executive Officer, Registered Manager, Training Manager, Finance & Administration Manger and Deputy Manager.

The total employee benefits of the key management personnel of the charity were £221,424 (2022: £175,606).

28

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

10 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).

One (No) trustees received travel and subsistence expenses during the year of £154 (2022:£nil).

Three members of the Management Committee is closely related to a beneficiary of the charity (2022: three).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil).

11 Government grants

The government grants recognised in the accounts were as follows:

Manchester City Council
Manchester CCG
Trafford MBC
Dorset County Council		 2023
£
1,278,274
294,527
129,718
16,374
1,718,893		 2022
£
1,165,500
266,027
145,702
8,948
1,586,177

There were no unfulfilled conditions and contingencies attaching to the grants.

12 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

29

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

13 Fixed assets: tangible assets

Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
At 1 April 2022
At 31 March 2023
At 31 March 2022
At 31 March 2023
At 31 March 2023
At 1 April 2022		 £
3,675
-
-
Total
3,675
2,873
120
-
2,993
682
802

30

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

14
Debtors
Trade debtors
Other debtors
Prepayments and accrued income
15
Cash at bank and in hand
Cash at bank and on hand
16
Creditors: amounts falling due within one year
Trade creditors
Other creditors and accruals		 2023
£
290,598
5,279
18,422
314,299
2023
£
832,174
832,174
2023
£
8,314
170,757
179,071		 2022
£
251,344
1,950
12,585
265,879
2022
£
924,963
924,963
2022
£
9,281
168,234
177,515

31

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

17 Analysis of movements in restricted funds

Total
Total
Current reporting
period
Individual Service
Fund
Individual Service
Fund
Previous reporting
period		 Balance at
1 April
2022
£
-
-
Balance at
1 April
2021
£
3,420
3,420
 Income
£
210,213
210,213
Income
£
203,164
203,164		 Expenditure
£
(217,578)
(217,578)
Expenditure
£
(212,543)
(212,543)		 Transfers
£
7,365
7,365
Transfers
£
5,959
5,959		 Balance at
31 March
2023
£
-
-
Balance at
31 March
2022
£
-
-

Name of restricted fund Description, nature and purposes of the fund

Individual Service Fund – this allows an individual to choose a provider manage their personal budget rather than the local authority. This provides the individual with choice and control of their support without having to manage their monies themselves.

32

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

18 Analysis of movement in unrestricted funds

Provision of additional
Personal Protective
Equipment in light of
COVID-19
Investment in the
development/upgrad
e of IT and
telephone systems
Continuation of
social inclusion
activities and
volunteers support
Gap funding
General fund
Provision for
potential/ongoing voids
Investment in
Community
Allotment
Investment in Media
project
Current reporting
period
Provision for
increased salaries for
support staff
(increments revised
to bring starting
salary in line with
Manchester Living
Wage)		 Balance at
1 April
2022
£
737,129
20,000
2,000
20,000
5,000
5,000
150,000
5,000
70,000
1,014,129
 Income
£
2,071,068
-
4,176
-
-
-
-
-
-
2,075,244		 Expenditure
£
(2,030,140)
-
(5,773)
(14,666)
-
-
-
(2,345)
(61,000)
(2,113,924)		 Transfers
£
(4,628)
-
1,597
14,666
(5,000)
(5,000)
-
-
(9,000)
(7,365)		 As at 31
March 2023
£
773,429
20,000
2,000
20,000
-
-
150,000
2,655
-
968,084

33

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

18 Analysis of movement in unrestricted funds (continued)

Previous reporting Balance at As at 31
period 1 April March
2021 Income Expenditure Transfers 2022
£ £ £ £ £
General fund 654,525 1,954,498 (1,774,384) (97,510) 737,129
Gap funding 20,000 - - - 20,000
Continuation of
social inclusion 2,480 306 (1,310) 524 2,000
Investment in
Community 16,026 - (14,070) 18,044 20,000
Investment in Media
project 5,000 - - - 5,000
Provision of
additional Personal
Protective
Equipment in light of
COVID-19 5,000 - - - 5,000
Provision of
additional COVID-19
leave for employess
(2 weeks) 21,757 - (21,757) - -
Provision for
potential/ongoing
voids 150,000 - - - 150,000
Investment in the
development/upgrad
e of IT and
telephone systems 3,825 - (1,808) 2,983 5,000
Provision for
increased salaries
for support staff
(increments revised
to bring starting
salary in line with
Manchester Living
Wage) 43,074 - (43,074) 70,000 70,000
921,687 1,954,804 (1,856,403) (5,959) 1,014,129

34

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

18 Analysis of movement in unrestricted funds (continued) Name of unrestricted fund Description, nature and purposes of the fund

General fund

For all other contingencies

Gap funding A buffer for late payments of invoices and a contingency for shortfalls in funding.

Continuation of To continue the delivery of the organisation's two workshops throughout social inclusion the year. activities and volunteers support

Investment in the To improve outdated office systems. development/upgrad e of IT and telephone systems

Investment in To continue to provide and maintain an allotment space for individuals to Community attend and be involved in the planting/growing and ongoing maintenance Allotment of the plot.

Investment in Media Project established to engage, enable and assist supported individuals to Project make and produce a series of short films Provision for Provision for potential/ongoing voids. potential/ongoing voids

Provision of A buffer for increased costs in order to source and provide extraordinary additional Personal levels of PPE ensuring as far as possible the safety of employees and Protective Equipment supported individuals in light of COVID-19

Provision of Provision for additional pay for employees for COVID related absences additional COVID-19 leave for employees (2 weeks)

Provision for increased Additional salary cost required in order to ensure that any new or existing salaries for support support staff member are paid in line with the Manchester Living Wage as a staff (increments minimum. revised to bring starting salary in line with Manchester Living Wage)

35

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

19 Analysis of net assets between funds

Current reporting period
Tangible fixed assets
Net current assets/(liabilities)
Total
Previous reporting period
Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
682
772,747
773,429
General
fund
£
802
806,327
807,129		 Designated
funds
£
-
194,655
194,655
Designated
funds
£
-
207,000
277,000		 Restricted
funds
£
-
-
-
Restricted
funds
£
-
-
-		 Total
£
682
967,402
968,084
Total
£
802
1,013,327
1,014,129

36

Ordinary Lifestyles

Notes to the accounts for the year ended 31 March 2023 (continued)

20 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as

Less than one year
One to five years		 2023
2022
£
£
16,156
16,156
2,693
18,848
18,849
35,004
Property		 2023
2022
£
£
16,156
16,156
2,693
18,848
18,849
35,004
Property
35,004

21 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating		 2023
£
(46,045)
120
(490)
(48,420)
1,556
(93,279)		 2022
£
89,022
147
(140)
(96,432)
7,217
(186)

37

Ordinary Lifestyles

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2022

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
40
Charitable activities:
4
1,954,624
Investments
5
140
Total income
1,954,804
Expenditure on:
Charitable activities:
6
1,856,403
Total expenditure
1,856,403
98,401
8
98,401
Transfer between funds
(5,959)
Net movement in funds for the year
92,442
Reconciliation of funds
Total funds brought forward
921,687
Total funds carried forward
1,014,129
Net income/(expenditure) for the
year
Net income/(expenditure) before
net gains/(losses) on investments		 Restricted
funds
£
-
203,164
-
203,164
212,543
212,543
(9,379)
(9,379)
5,959
(3,420)
3,420
-		 Total funds
2022
£
40
2,157,788
140
2,157,968
2,068,946
2,068,946
89,022
89,022
-
89,022
925,107
1,014,129		 Total funds
2021
£
4,766
1,874,402
246
1,879,414
1,793,578
1,793,578
85,836
85,836
-
85,836
839,271
925,107

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

38