Company number: 03175855 Charity Number: 1058340 

## Ordinary Lifestyles 

Report and financial statements For the year ended 31[st] March 2024 



## Ordinary Lifestyles 

## Reference and administrative information 

for the year ended 31[st] March 2024 

## **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: 

Joyce Beard Maggie Dickinson Elayne Rushton Sukhbir Singh Om Aggarwal Robert Sprott Ella Blackwell Jill Robinson Amelia Sprott 

**Secretary** Vikki Morgan **Key management personnel** Clodagh McGurrin CEO/Registered Manager Jemma Cowburn Registered Manager Kathy McIver Services Manager Vikki Morgan Finance and Administration Manager Nic Murphy Services Manager Stacey Royle Deputy Manager (appointed 16th May 2024) Iyabode Okunola-Adeleke Registered Manager (appointed 3[rd] June 2024) 

**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 

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## Ordinary Lifestyles 

## Reference and administrative information 

for the year ended 31[st] March 2024 

**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 Board of Trustees present their report and the audited financial statements for the year ended 31[st] March 2024. Included within the Trustees 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 Board of Trustees 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: 

- Lead lives which are as full and active as they wish 

- Exercise as much choice and control as possible over how they lead their lives 

- Live in keeping with their own cultural, religious or family background 

- Have sufficient staff support to ensure both quality of life and safety 

- Are not excluded from services due to lack of finance 

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. 

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## 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 services Ordinary Lifestyles will provide sessional support to individuals. Services are funded by the local authority, NHS or private funding streams. We also facilitate community social activity groups which are universally open to everyone interested in taking part. 

Although the majority of our services are provided in Manchester we also provide services in Trafford, all of which are available equally to all people with learning disabilities (and sometimes more complex needs) and their families across the two authorities. In future we hope 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 deliver these services 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 03175855) 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 Board discharges their responsibilities well. The Management Team report and account to the Board concerning the agreed Business Plan and strategic direction of the organisation. 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. 

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## 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 organisation’s view that parents and 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 Board of Trustees 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 Board 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 Financial 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 16 teams of Support Workers to give 24-hour support to 26 people and 244 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 85 permanent staff and 26 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, Service Managers and Deputy Managers are office based and they monitor and lead the work of the teams. A full-time Administration and Finance Officer supports them. The voluntary Board of Trustees 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: 

- The Care Quality Commission (CQC) 

- Dorset County Council 

- Manchester City Council 

- Trafford Council 

- Manchester Clinical Commissioning Group (CCG) 

Wider networks include attending Independent Provider consultation meetings facilitated by MCC and Trafford Adult Social Care Services and attendance at Registered Manager/Deputy Manager meetings facilitated by Skills for Care. 

## **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 continue to work towards the actions identified in our 2022-2025 Strategic Action Plan. This is 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 for each twelve month period. 

A Sub Committee made up of the CEO and Trustees has focused on the restructure of the Management Team. A succession plan has been developed and changes to roles and responsibilities have been identified, a new Deputy Manager post has been created, the Training Manager has transitioned to Service Manager with training now being delivered by the CEO in the interim. A new Registered Manager was appointed in June 2024 and is currently working through the induction process. The Management Team 

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## Ordinary Lifestyles 

## Report of the Management Committee 

## for the year ended 31[st] March 2023 

continue to meet regularly to plan and develop their work and to provide the Trustees with robust quarterly management reports. 

A rolling programme of staff training has continued throughout the year. This comprises the mandatory requirements for care sector workers, as well as topics relevant to particular individuals we support, and other training we feel will be of benefit to our staff. This year we welcomed Abuka who delivered Skin Integrity training (26/07/2023) and the Virtual Dementia Bus Experience (27/09/2023). Two staff who are new to management roles took part in a 12-week ‘Prepare to Manage’ programme hosted by Abuka. We continued to use the services of Gill Arnett for all our Moving and Handling training and consultancy needs. Mel Ibbitson provided sessions on Assertiveness, Communication, and Well-Being. 25 staff have now completed Oliver McGowan mandatory tier 2 training. Following a lengthy process of trying to identify a new external provider for Challenging/Distressed Behaviour training, we have recently commissioned Positive Response Training to provide this. 

We embarked on an initial 1-year contract with Grey Matter this year, who now provide all of our e- learning. This enables staff to complete various mandatory requirements such as Fire Safety Awareness, Equality and Diversity, GDPR and many other short courses, at a time that suits them. We continue to review this contract, listening to feedback from staff. There are no plans to transfer all our staff training to an online format, as face-to-face learning continues to be valuable, alongside the flexibility of e- learning. 

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 6 employees who reached their 10 year milestone. 

Other achievements during the period under review have included: 

- Retained our Investors in People GOLD accreditation 

- Reviewed and revised salary scales resulting in increased salaries for support staff 

- Continued to roll out recruitment rewards, to both incoming and existing staff members, to ensure we remain an attractive employer 

- Secured Certificates of Sponsorship (CoS) with 11 employees on a Skilled Worker Visa 

- Held a successful Organisational Development Day at Old Trafford Cricket Club in partnership with Aftathought, entitled “Living our Values” 

- Revised and expanded the Induction Checklist for new staff, following suggestions from Team Leaders 

- Developed measurable performance criteria to enable us to monitor and motivate staff performance 

- Installed Fire Extinguishers in all 24 hour services 

- Continued to work on improving the Nourish Care Management Software in use in 24 hour services 

- Consulted with staff about activities to promote their health and wellbeing and budgeted for them to receive 5 paid hours to attend these activities 

- Established a menopause support group 

- Continued the delivery of our social groups including GOLD Saturdays, our cooking / activity group and our allotment. 

- Developed a Team Leader into a Deputy Manager position. 

- Successfully recruited and inducted 27 new Support Workers 

- Supported 2 individuals to the National Self Advocacy Conference in Birmingham and supported and funded places for 4 individuals to attend the North West Conference in Blackpool 

- Hosted our annual Christmas Party, with a brass band and disco 

- Provided an 8 week placement for an occupational therapy student and a 2 day work experience placement for a psychology student and a 2 week work placement for the Princes Trust 

- Held our second annual sports day 

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## Ordinary Lifestyles 

## Report of the Management Committee 

## for the year ended 31[st] March 2023 

- Have supported two new individuals who have moved into 24 hour services where there were previously voids and welcomed one individual receiving 24 hour support and four further individuals who now receive sessional support 

- Commenced the process of becoming accredited with a housing association with a view to partnership working in the future 

- Began the process of implementing cloud based systems to teams to allow access to up to date/’live’ documentation including policies 

- Continued to review/update all policies and procedures in accordance with schedules to reflect any legislative, or necessary, changes 

- Resolved long standing funding issues in relation to some services 

- Revamped and reintroduced our newsletter 

- Sourced a new learning provider to deliver Diploma training 

## **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 have however seen an increase in referrals and expressions of interest from families on account of our positive reputation. 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: 

- Standardise and improve the quality of monitoring performance criteria so that it can be linked fairly to a performance related payment. 

- To continue to review our structure to ensure we have capacity to take on additional services without impacting quality 

- To develop and use the skills of our existing employees to progress the organisation 

- Increase our provision of services both 24 hour and sessional support 

- To implement our investment policy and invest our reserves wisely 

- To continue to improve our administrative functions to ensure efficiency and effectiveness in order to aid high standards of service delivery 

- To continue to strive to improve communication throughout all levels of the organisation 

- To explore the use of technology and how it can be used to improve support delivered within Ordinary Lifestyles 

- To continue to incorporate/strengthen our values in all that we do 

- To arrange more training for the Board of Trustees on the roles and responsibilities of Trustees and matters of governance enabling them to fulfil their roles effectively 

- To review accounts/contracts held with external suppliers to ensure that products purchased/utilised are obtained in an ethical way 

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## Ordinary Lifestyles 

## Report of the Management Committee 

for the year ended 31[st] March 2023 

## **Financial review** 

With the exception of investment income **all** other income received in 2023/24 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: 

- Dorset County Council 

- Manchester City Council 

- Manchester Clinical Commissioning Group 

- Trafford Council 

- Contributions from individuals’ benefits to include Individual Service Funds, Direct Payments and a small amount of private funding 

- Sundry income 

The Statement of Financial Activities for the year ended 31[st] March 2024 shows that the total reserves of the charity at the end of the year was £1,036,352 none of which are restricted. Trustees have designated reserves of £193,000 which includes provisions for the continuation of social inclusion activities, a contingency for potential voids and continued investment in our community allotment initiative. It is anticipated that the funds designated for the majority of the 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 24.09%, and expenditure of approximately 18.71%. The increase in income is a combination of inflationary increases in funding received for services provided as well as the acquisition of new services. 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 – again as well as being reflective of the acquisition of new services and the associated expenditure. 

A surplus of £68,268 was achieved in the year. This has further increased the organisation’s reserves from £968,084 to £1,036,352 which is an increase of 7.05%.  Trustees remain satisfied that the level of reserves maintained meets the requirements of our Reserves Policy in relation to four months’ operating costs. 

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 November 2023. 

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, 

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## Ordinary Lifestyles 

## Report of the Management Committee 

## for the year ended 31[st] March 2023 

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. 

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 £1,36,352 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 £1,036,352 available Trustees have designated reserves of £193,000 which includes provisions for the continuation of social inclusion activities, a contingency for potential voids and continued investment in 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_ : 

- Voids which can result in long term loss of fees 

- Fluctuations in cash flow and to be able to meet budgeted expenditure for 1 year 

- Office equipment, lease contract agreements 

- Possible redundancies 

- Employment issues 

- Governance 

- Marketing 

## _Asset purchase and improvement e.g.:_ 

- Expenditure on capital improvements 

- Renewals and maintenance 

- Development provision – investment in new technologies 

- Training fund 

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## 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: 

- 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 and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation 

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: 

- There is no relevant audit information of which the charitable company’s auditors are unaware 

- The management committee have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information 

The 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. 

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## Ordinary Lifestyles 

## Report of the Management Committee 

for the year ended 31[st] 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. 

This report has been prepared 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 21[st] November 2024 and signed on their behalf by 

Name: Maggie Dickinson 

Title: Chairperson 

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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 2024, 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: 

- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2024, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **Basis for opinion** 

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

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the 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 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 

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## Independent auditors’ report to the members of Ordinary Lifestyles 

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: 

- the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the trustees’ report has been prepared in accordance with applicable legal requirements. 

## **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: 

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees’ remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the Trustees’ Annual Report and from the requirement to prepare a strategic report. 

## **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. 

## **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. 

14 



## Independent auditors’ report to the members of Ordinary Lifestyles 

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: 

- enquiry of management and those charged with governance around actual and potential litigation and claims. 

- enquiry of the charity's staff, management and those charged with governance to identify any instances of non-compliance with laws and regulations. 

- reviewing minutes of meetings of those charged with governance. 

- reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. 

- auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business. 

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/auditorsresponsibilities. This description forms part of our auditor’s report. 

## **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:    17[th] December 2024 

15 



## Ordinary Lifestyles 

## Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2024 

|Unrestricted<br>funds<br>Note<br>£<br>**Income from:**<br>Donations and legacies<br>3<br>278<br>Charitable activities:<br>4<br>2,604,540<br>Investments<br>5<br>3,362<br>**Total income**<br>**2,608,180**<br>**Expenditure on:**<br>Charitable activities:<br>6<br>2,534,080<br>**Total expenditure**<br>**2,534,080**<br>74,100<br>8<br>**74,100**<br>Transfer between funds<br>(5,832)<br>**Net movement in funds for the year**<br>**68,268**<br>**Reconciliation of funds**<br>Total funds brought forward<br>968,084<br>**Total funds carried forward**<br>**1,036,352**<br>**Net income/(expenditure) before**<br>**net gains/(losses) on**<br>**investments**<br>**Net income/(expenditure) for the**<br>**year**|Restricted<br>funds<br>£<br>-<br>227,899<br>-<br>**227,899**<br>233,731<br>**233,731**<br>(5,832)<br>**(5,832)**<br>5,832<br>**-**<br>-<br>**-**|Total funds<br>2024<br>£<br>278<br>2,832,439<br>3,362<br>**2,836,079**<br>2,767,811<br>**2,767,811**<br>68,268<br>**68,268**<br>-<br>**68,268**<br>968,084<br>**1,036,352**|_Total funds_<br>_2023_<br>_£_<br>_151_<br>_2,284,816_<br>_490_|
|---|---|---|---|
||||**_2,285,457_**|
||||_2,331,502_|
||||**_2,331,502_**|
||||_(46,045)_<br>**_(46,045)_**<br>_-_|
||||**_(46,045)_**<br>_1,014,129_|
||||**_968,084_**|



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. 

16 



## Ordinary Lifestyles Company number 3175855 

## Balance sheet as at 31 March 2024 

|Note<br>£<br>£<br>**Fixed assets**<br>Tangible assets<br>13<br>1,533<br>**Total fixed assets**<br>**1,533**<br>**Current assets**<br>Debtors<br>14<br>211,441<br>Cash at bank and in hand<br>15<br>1,050,882<br>**Total current assets**<br>**1,262,323**<br>**Liabilities**<br>Creditors: amounts falling<br>due in less than one year<br>16<br>(227,504)<br>**Net current assets**<br>**1,034,819**<br>**Total assets less current liabilities**<br>1,036,352<br>**Net assets**<br>**1,036,352**<br>**The funds of the charity:**<br>Restricted income funds<br>17<br>-<br>Unrestricted income funds<br>18<br>1,036,352<br>**Total charity funds**<br>**1,036,352**<br>2024|_£_<br>_£_<br>_682_<br>**_682_**<br>_314,299_<br>_832,174_<br>**_1,146,473_**<br>_(179,071)_<br>**_967,402_**<br>_968,084_<br>**_968,084_**<br>_-_<br>_968,084_<br>**_968,084_**<br>_2023_|_£_<br>_£_<br>_682_<br>**_682_**<br>_314,299_<br>_832,174_<br>**_1,146,473_**<br>_(179,071)_<br>**_967,402_**<br>_968,084_<br>**_968,084_**<br>_-_<br>_968,084_<br>**_968,084_**<br>_2023_|
|---|---|---|
|||**_682_**<br>**_967,402_**|
|||_968,084_|
|||**_968,084_**|
|||_-_<br>_968,084_|
|||**_968,084_**|



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 required by the Companies Act 2006 and are for circulation to members of the company. 

The notes on pages 19 to 37 form part of these accounts. 

Approved by the trustees on 21/ 11/ 2024 and signed on their behalf by: 

Maggie Dickinson (Chair) 

Elayne Rushton (Trustee) 

17 



## Ordinary Lifestyles 

## Statement of Cash Flows for the year ending 31 March 2024 

|Note<br>2024<br>£<br>**Cash provided by/(used in) operating activities**<br>#<br>**216,446**<br>_Cash flows from investing activities:_<br>Dividends, interest, and rents from investments<br>3,362<br>**Cash provided by/(used in) investing activities**<br>**2,262**<br>218,708<br>Cash and cash equivalents at the beginning of the year<br>832,174<br>**Cash and cash equivalents at the end of the year**<br>**1,050,882**<br>Increase/(decrease) in cash and cash<br>equivalents in the year|_2023_<br>_£_<br>**_(93,279)_**|
|---|---|
||_490_|
||**_490_**|
||_(92,789)_<br>_924,963_|
||**_832,174_**|



18 



Ordinary Lifestyles 

Notes to the accounts for the year ended 31 March 2024 

## **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. 

19 



Ordinary Lifestyles 

Notes to the accounts for the year ended 31 March 2024 (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. 

20 



Ordinary Lifestyles 

Notes to the accounts for the year ended 31 March 2024 (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: 

- Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs. 

- Other expenditure represents those items not falling into any other heading. 

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. 

21 



Ordinary Lifestyles 

Notes to the accounts for the year ended 31 March 2024 (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. 

22 



Ordinary Lifestyles 

Notes to the accounts for the year ended 31 March 2024 (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**<br>Donations<br>**Total**<br>**_Previous reporting period_**<br>_Donations_<br>**_Total_**|Unrestricted<br>£<br>278<br>278<br>_Unrestricted_<br>_£_<br>_151_<br>_151_|Restricted<br>£<br>-<br>-<br>_Restricted_<br>_£_<br>_-_<br>_-_|Total 2024<br>£<br>278|
|---|---|---|---|
||||278|
||||_Total 2023_<br>_£_<br>_151_|
||||_151_|



23 



## Ordinary Lifestyles 

## Notes to the accounts for the year ended 31 March 2024 (continued) 

## **4 Income from charitable activities** 

|**Current reporting period**<br>**Funding**<br>Home Support Services<br>Individual Service Fund<br>Total Funding<br>**Miscellaneous Income**<br>Other income<br>**Total**<br>**_Previous reporting period_**<br>**_Funding_**<br>_Home Support Services_<br>_Individual Service Fund_<br>_Total Funding_<br>**_Miscellaneous Income_**<br>_Other income_<br>**_Total_**|Unrestricted<br>£<br>2,598,408<br>-<br>2,598,408<br>6,132<br>2,604,540<br>_Unrestricted_<br>_£_<br>_2,072,131_<br>_-_<br>_2,072,131_<br>_2,472_<br>_2,074,603_|Restricted<br>£<br>-<br>227,899<br>227,899<br>-<br>227,899<br>_Restricted_<br>_£_<br>_-_<br>_210,213_<br>_210,213_<br>_-_<br>_210,213_|Total 2024<br>£<br>2,598,408<br>227,899|
|---|---|---|---|
||||2,826,307<br>6,132|
||||2,832,439|
||||_Total 2023_<br>_£_<br>_2,072,131_<br>_210,213_|
||||_2,282,344_<br>_2,472_|
||||_2,284,816_|



24 



## Ordinary Lifestyles 

## Notes to the accounts for the year ended 31 March 2024 (continued) 

|**5**<br>**Investment income**<br>**Current reporting period**<br>Income from bank deposits<br>**_Previous reporting period_**<br>_Income from bank deposits_<br>**6**<br>**Analysis of expenditure on charitable activities**<br>**Current reporting period**<br>Staff costs<br>Client expenses<br>Restricted expenditure<br>Unrestricted expenditure<br>Governance costs<br>(see note 7)<br>Support costs (see<br>note 7)|Unrestricted<br>£<br>3,362<br>3,362<br>_Unrestricted_<br>_£_<br>_490_<br>_490_<br>Total 2024<br>£<br>2,581,846<br>33,352<br>29,956<br>122,657<br>2,767,811<br>2024<br>£<br>233,731<br>2,534,080<br>2,767,811|Restricted<br>£<br>-<br>-<br>_Restricted_<br>_£_<br>_-_<br>_-_<br>_Total 2023_<br>_£_<br>_2,176,078_<br>_28,691_<br>_22,870_<br>_103,863_<br>_2,331,502_<br>_2023_<br>_£_<br>217,578<br>2,113,924<br>2,331,502|2024<br>£<br>3,362|
|---|---|---|---|
||||3,362|
||||_2023_<br>_£_<br>_490_|
||||_490_|
|||||



25 



## Ordinary Lifestyles 

Notes to the accounts for the year ended 31 March 2024 (continued) 

## **7 Analysis of governance and support costs** 

|**Current reporting period**<br>Running costs<br>Other staff costs<br>Recruitment<br>Training<br>Premises<br>Depreciation<br>Audit and accountancy fees<br>Trustee Expenses<br>Legal and professional<br>**_Previous reporting period_**<br>_Running costs_<br>_Other staff costs_<br>_Recruitment_<br>_Training_<br>_Premises_<br>_Depreciation_<br>_Audit and accountancy fees_<br>_Trustee Expenses_<br>_Legal and professional_|Support<br>£<br>68,996<br>10,791<br>9,738<br>12,147<br>20,733<br>252<br>-<br>-<br>-<br>122,657<br>_Support_<br>_£_<br>_51,315_<br>_9,102_<br>_9,004_<br>_13,915_<br>_20,407_<br>_120_<br>_-_<br>_-_<br>_-_<br>_103,863_|Governance<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>7,866<br>528<br>21,562<br>29,956<br>_Governance_<br>_£_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_6,678_<br>_818_<br>_15,374_<br>_22,870_|_Total 2024_<br>£<br>68,996<br>10,791<br>9,738<br>12,147<br>20,733<br>252<br>7,866<br>528<br>21,562|
|---|---|---|---|
||||152,613|
||||_Total 2023_<br>_£_<br>_51,315_<br>_9,102_<br>_9,004_<br>_13,915_<br>_20,407_<br>_120_<br>_6,678_<br>_818_<br>_15,374_|
||||_126,733_|



26 



## Ordinary Lifestyles 

## Notes to the accounts for the year ended 31 March 2024 (continued) 

## **8 Net income/(expenditure) for the year** 

This is stated after charging/(crediting): 

||||
|---|---|---|
|This is stated after charging/(crediting):|2024|_2023_|
||£|_£_|
|Depreciation|249|_120_|
|Operating lease rentals:|||
|Property|19,387|_19,061_|
|Auditor's remuneration - audit fees|3,450|_3,400_|
|Auditor's remuneration - accountancy fees|2,610|_2,610_|



## **9 Staff costs** 

Staff costs during the year were as follows: 

|ff costs during the year were as follows:|||
|---|---|---|
|Wages and salaries<br>Social security costs<br>Pension costs|2024<br>£<br>2,288,888<br>200,658<br>92,300<br>2,581,846|_2023_<br>_£_<br>_1,928,036_<br>_171,498_<br>_76,544_|
|||_2,176,078_|



No employee has employee benefits in excess of £60,000 (2023: Nil). 

The average number of staff employed during the period was 96.75 (2023: 81.5). The average full time equivalent number of staff employed during the period was 69.14 (2023: 59.57). 

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 £232,633 (2023: £221,424). 

27 



Ordinary Lifestyles 

Notes to the accounts for the year ended 31 March 2024 (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 (2023: Nil). 

Two (2023: one) trustees received travel and subsistence expenses during the year of £265 (2023: £154). 

Four members of the Management Committee are closely related to a beneficiary of the charity (2023: 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 (2023: nil). 

## **11 Government grants** 

The government grants recognised in the accounts were as follows: 

|Manchester City Council<br>Manchester CCG<br>Trafford MBC<br>Dorset County Council|2024<br>£<br>1,345,162<br>477,895<br>192,710<br>55,790<br>2,071,557|_2023_<br>_£_<br>_1,278,274_<br>_294,527_<br>_129,718_<br>_16,374_|
|---|---|---|
|||_1,718,893_|



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. 

28 



## Ordinary Lifestyles 

## Notes to the accounts for the year ended 31 March 2024 (continued) 

## **13 Fixed assets: tangible assets** 

|**Cost**<br>Additions<br>Disposals<br>**Depreciation**<br>Charge for the year<br>Disposals<br>**Net book value**<br>At 1 April 2023<br>At 31 March 2024<br>_At 31 March 2023_<br>At 31 March 2024<br>At 31 March 2024<br>At 1 April 2023|£<br>3,675<br>1,100<br>-<br>Total|
|---|---|
||4,775|
||2,993<br>249<br>-|
||3,242|
||1,533|
||_682_|



29 



## Ordinary Lifestyles 

## Notes to the accounts for the year ended 31 March 2024 (continued) 

## **14 Debtors** 

|Trade debtors<br>Other debtors<br>Prepayments and accrued income<br>**15**<br>**Cash at bank and in hand**<br>Cash at bank and on hand<br>**16**<br>**Creditors: amounts falling due within one year**<br>Trade creditors<br>Other creditors and accruals|2024<br>£<br>186,619<br>6,234<br>18,588<br>211,441<br>2024<br>£<br>1,050,882<br>1,050,882<br>2024<br>£<br>7,835<br>219,669<br>227,504|_2023_<br>_£_<br>_290,598_<br>_5,279_<br>_18,422_|
|---|---|---|
|||_314,299_|
|||_2023_<br>_£_<br>_832,174_|
|||_832,174_|
|||_2023_<br>_£_<br>_8,314_<br>_170,757_|
|||_179,071_|



30 



## Ordinary Lifestyles 

## Notes to the accounts for the year ended 31 March 2024 (continued) 

## **17 Analysis of movements in restricted funds** 

|Total<br>_Total_<br>**Current reporting**<br>**period**<br>Individual Service<br>Fund<br>_Individual Service_<br>_Fund_<br>**_Previous reporting_**<br>**_period_**|Balance at<br>1 April<br>2023<br>£<br>-<br>-<br>_Balance at_<br>_1 April_<br>_2022_<br>_£_<br>_-_<br>_-_<br>|Income<br>£<br>227,899<br>227,899<br>_Income_<br>_£_<br>_210,213_<br>_210,213_|Expenditure<br>£<br>(233,731)<br>(233,731)<br>_Expenditure_<br>_£_<br>_(217,578)_<br>_(217,578)_|Transfers<br>£<br>5,832<br>5,832<br>_Transfers_<br>_£_<br>_7,365_<br>_7,365_|Balance at<br>31 March<br>2024<br>£<br>-|
|---|---|---|---|---|---|
||||||-|
||||||_Balance at_<br>_31 March_<br>_2023_<br>_£_<br>_-_|
||||||_-_|



## **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. 

31 



## Ordinary Lifestyles 

## Notes to the accounts for the year ended 31 March 2024 (continued) 

## **18 Analysis of movement in unrestricted funds** 

|Balance  at<br>1 April<br>2023<br>£<br>773,429<br>20,000<br>2,000<br>20,000<br>150,000<br>2,655<br>968,084<br>Investment in the<br>development/upgrad<br>e of IT and telephone<br>systems<br>Continuation of<br>social inclusion<br>activities and<br>volunteers support<br>Gap funding<br>General fund<br>**Current reporting**<br>**period**<br>Provision for<br>potential/ongoing voids<br>Investment in<br>Community<br>Allotment|Income<br>£<br>2,602,477<br>-<br>5,703<br>-<br>-<br>-<br>2,608,180|Expenditure<br>£<br>(2,508,604)<br>-<br>(8,979)<br>(13,923)<br>-<br>(2,574)<br>(2,534,080)|Transfers<br>£<br>(23,950)<br>-<br>4,276<br>13,923<br>-<br>(81)<br>(5,832)|As at 31<br>March 2024<br>£<br>843,352<br>20,000<br>3,000<br>20,000<br>150,000<br>-|
|---|---|---|---|---|
|||||1,036,352|



32 



**18 Analysis of movement in unrestricted funds (continued)** 

## Ordinary Lifestyles 

## Notes to the accounts for the year ended 31 March 2024 (continued) 

|**_Previous reporting_**<br>**_period_**<br>_General fund_<br>_Gap funding_<br>_Provision for_<br>_potential/ongoing_<br>_voids_<br>_Investment in the_<br>_development/upgrad_<br>_e of IT and_<br>_telephone systems_<br>_Continuation of_<br>_social inclusion_<br>_activities and_<br>_volunteers support_<br>_Provision of_<br>_additional Personal_<br>_Protective_<br>_Equipment in light of_<br>_COVID-19_<br>_Investment in_<br>_Community_<br>_Allotment_<br>_Investment in Media_<br>_project_<br>_Provision for_<br>_increased salaries_<br>_for support staff_<br>_(increments revised_<br>_to bring starting_<br>_salary in line with_<br>_Manchester Living_<br>_Wage)_|_Balance  at_<br>_1 April_<br>_2022_<br>_£_<br>_737,129_<br>_20,000_<br>_2,000_<br>_20,000_<br>_5,000_<br>_5,000_<br>_150,000_<br>_5,000_<br>_70,000_<br>_1,014,129_<br> <br>|_Income_<br>_£_<br>_2,071,068_<br>_-_<br>_4,176_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_2,075,244_|_Expenditure_<br>_£_<br>_(2,030,140)_<br>_-_<br>_(5,773)_<br>_(14,666)_<br>_-_<br>_-_<br>_-_<br>_(2,345)_<br>_(61,000)_<br>_(2,113,924)_|_Transfers_<br>_£_<br>_(4,628)_<br>_-_<br>_1,597_<br>_14,666_<br>_(5,000)_<br>_(5,000)_<br>_-_<br>_-_<br>_(9,000)_<br>_(7,365)_|_As at 31_<br>_March_<br>_2023_<br>_£_<br>_773,429_<br>_20,000_<br>_2,000_<br>_20,000_<br>_-_<br>_-_<br>_150,000_<br>_2,655_<br>_-_|
|---|---|---|---|---|---|
||||||_968,084_|



33 



Ordinary Lifestyles 

Notes to the accounts for the year ended 31 March 2024 (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. 

Provision for Provision for potential/ongoing voids. potential/ongoing voids 

34 



## Ordinary Lifestyles 

## Notes to the accounts for the year ended 31 March 2024 (continued) 

## **19 Analysis of net assets between funds** 

|**Current reporting period**<br>Tangible fixed assets<br>Net current assets/(liabilities)<br>Total<br>**_Previous reporting period_**<br>_Tangible fixed assets_<br>_Net current assets/(liabilities)_<br>_Total_|General<br>fund<br>£<br>1,533<br>841,819<br>843,352<br>_General_<br>_fund_<br>_£_<br>_682_<br>_772,747_<br>_773,429_|Designated<br>funds<br>£<br>-<br>193,000<br>193,000<br>_Designated_<br>_funds_<br>_£_<br>_-_<br>_194,655_<br>_194,655_|Restricted<br>funds<br>£<br>-<br>-<br>-<br>_Restricted_<br>_funds_<br>_£_<br>_-_<br>_-_<br>_-_|Total<br>£<br>1,533<br>1,034,819|
|---|---|---|---|---|
|||||1,036,352|
|||||_Total_<br>_£_<br>_682_<br>_967,402_|
|||||_968,084_|



35 



## Ordinary Lifestyles 

## Notes to the accounts for the year ended 31 March 2024 (continued) 

## **20 Operating lease commitments** 

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

|Less than one year<br>One to five years|2024<br>_2023_<br>£<br>_£_<br>2,693<br>16,156<br>-<br>_2,693_<br>2,693<br>_18,849_<br>Property|2024<br>_2023_<br>£<br>_£_<br>2,693<br>16,156<br>-<br>_2,693_<br>2,693<br>_18,849_<br>Property|
|---|---|---|
|||_18,849_|



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

|**Net income/(expenditure) for the year**<br>**Adjustments for:**<br>Depreciation charge<br>Dividends, interest and rents from investments<br>Decrease/(increase) in debtors<br>Increase/(decrease) in creditors<br>**Net cash provided by/(used in) operating**|2024<br>£<br>68,268<br>249<br>(3,362)<br>102,858<br>48,433<br>216,446|_2023_<br>_£_<br>_(46,045)_<br>_120_<br>_(490)_<br>_(48,420)_<br>_1,556_|
|---|---|---|
|||_(93,279)_|



## **22 Other information** 

Ordinary Lifestyles is a company limited by guarantee and incorporated in England. Its registered office is: 

Ivy Mill BusinessCentre, Crown Street, 

Manchester 

M35 9BG 

36 



## Ordinary Lifestyles 

## Notes to the accounts for the year ended 31 March 2024 (continued) 

## **23 Prior year Statement of Financial Activities (including Income and Expenditure account)** 

|**Income from:**<br>Donations and legacies<br>Charitable activities:<br>Investments<br>**Total income**<br>**Expenditure on:**<br>Charitable activities:<br>**Total expenditure**<br>Transfer between funds<br>**Reconciliation of funds**<br>**Net**<br>**income/(expenditure)**<br>**for the year**<br>**Net movement in funds**<br>**for the year**<br>Total funds brought<br>forward<br>**Total funds carried**<br>**forward**|Unrestricted<br>funds<br>£<br>151<br>2,074,603<br>490<br>**2,075,244**<br>2,113,924<br>**2,113,924**<br>**(38,680)**<br>(7,365)<br>**(46,045)**<br>1,014,129<br>**968,084**|Restricted<br>funds<br>£<br>-<br>210,213<br>-<br>**210,213**<br>217,578<br>**217,578**<br>**(7,365)**<br>7,365<br>**-**<br>-<br>**-**|Total funds<br>2023<br>£<br>151<br>2,284,816<br>490<br>**2,285,457**<br>2,331,502<br>**2,331,502**<br>**(46,045)**<br>-<br>**(46,045)**<br>1,014,129<br>**968,084**|_Total funds_<br>_2022_<br>_£_<br>_40_<br>_2,157,788_<br>_140_|
|---|---|---|---|---|
|||||**_2,157,968_**|
|||||_2,068,946_|
|||||**_2,068,946_**|
|||||**_89,022_**<br>_-_|
|||||**_89,022_**<br>_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. 

37