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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 02997803 (England and Wales) REGISTERED CHARITY NUMBER: 1060105

REPORT OF THE TRUSTEES AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 FOR WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS for the Year Ended 31 March 2023

Page
Report of the Trustees 1 to 8
Report of the Independent Auditors 9 to 11
Statement of Financial Activities 12
Balance Sheets 13 to 14
Cash Flow Statement 15
Notes to the Financial Statements 16 to 33
Detailed Statement of Financial Activities 34 to 35

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW) for the Year Ended 31 March 2023

The trustees (who are also the directors of the charity for the purposes of the Companies Act) present their annual report together with the audited financial statements of Wirral Information Resource for Equality and Diversity Limited (the charity and the group) for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note to the financial statements and comply with the Charity’s governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 02997803 (England and Wales)

Registered Charity number 1060105

Principal office and registered office

St James Centre 344 Laird St Birkenhead CH41 7AL

Trustees

Dr P A Dufton Doctor A J Welch, Vice Chair Retired L G Brown Retired K G Murphy C Russell Company Director W E Woods, Chair Retired Dr W K Foggin Retired Dr J Lane Retired Marcus Saul Company Director

Chief Executive Officer

D Maguire

Bankers

Lloyds TSB Prenton 355 Woodchurch Road Wirral CH42 8PE

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED

(A company limited by guarantee)

REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW) for the Year Ended 31 March 2023 - continued

Independent Auditors

Xeinadin Audit Limited 2 Hilliards Court Chester Business Park Chester CH4 9PQ

STRUCTURE, GOVERNANCE AND MANAGEMENT

a) Governing document

Wirral Information Resource for Equality and Diversity Limited is a charitable company limited by guarantee, formed in 1989 and achieving charitable status in 1994. The organisation was established under a Memorandum of Association and is governed by its’ Articles of Association.

The directors of the charitable company are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. The liability of trustees is limited and in the event of the charity being wound up, members are required to contribute an amount not to exceed £1. Changes to the Memorandum and Articles of Association came into force on 1 April 2011.

b) Recruitment and appointment of Board of Trustees

The members of the board are both directors of the company and charity trustees.

The organisation has robust policies and procedures to identify potential trustees and to recruit appropriately skilled people. All potential board members are interviewed by the chair and vice chair of the organisation, or delegated trustees, to identify skills and values that will be of value to the organisation.

All the trustees give their time voluntarily and receive no benefits from the charity.

c) Trustee induction and training

All new trustees complete a formal application and interview process prior to meeting with the chief executive and the development sub group of the board to be briefed on the ethos and activity of the organisation and the strategic plan as well as reiterating the responsibilities of charity trustees and company directors.

The board has a development sub group that meets prior to the board meeting and reports back on activities undertaken or development opportunities.

Trustees are expected to comply with all the requirements as identified by the Charity Commission and Companies House.

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW) for the Year Ended 31 March 2023 - continued

d) Organisational structure and decision making

The board of trustees hold at least four regular board meetings, an AGM and up to two development days per year. The board develops the strategic plan for the organisation. The board have a broad range of skills that include financial monitoring; risk management; human resources and training.

The board delegates the day to day management of the organisation to a chief executive who has responsibility for the implementation of the strategic plan and line management responsibility for senior staff. The chief executive also has responsibility for quality assurance and the ongoing development of the organisation. He is supported by a management team comprising of 8 managers/ co-ordinators.

In addition to the regular board meetings a smaller group of trustees with relevant experience meet on a bi-monthly basis with the chief executive to discuss organisational development and business planning. Management of the organisation is underpinned by regular one to one staff supervisions, team meetings and monthly management meetings.

e) Risk management

The risk register is reviewed annually and action is taken to mitigate identified risks.

The organisation has developed a wealth of policies to mitigate risks to clients and staff including: health and safety policy; safeguarding adults and children policies; data protection and confidentiality, Equality Act, bribery policy and complaints policy.

The organisation has a full volunteer’s management policy and process. Governance issues such as health and safety and data protection issues are a standing agenda item for all board meetings. The organisation complies with relevant quality assurance schemes for the services it delivers.

f) Related parties

The organisation has a wide range of stakeholders including; people who use our services, commissioning bodies such as Local Authorities and Health Trusts, other funding bodies, staff and volunteers. The organisation works to a range of national and local strategies that are relevant to the services delivered. The organisation works in partnership with a range of agencies, particularly in the public and third sectors and seeks to influence both the development and implementation of strategies and policies that impact on the lives of disabled people and carers.

The organisation holds a register of trustees and officers related parties. This is reviewed annually.

OBJECTIVES AND ACTIVITIES

a) Mission

The organisation’s mission is to promote the quality, dignity and independence of disadvantaged people, including carers. To achieve this the organisation delivers a range of services and engages in consultation and other exercises with a view to influencing all relevant policies.

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW) for the Year Ended 31 March 2023 - continued

b) Public benefit

All the work the organisation undertakes has a public benefit. It provide services to disadvantaged people to overcome social exclusion and offer assistance and support to integrate them into society.

The more people that are included and supported into society the greater the public benefit as people’s mental health and wellbeing is improved, family life and relations are maintained, use of health service provision can be lessened. Where people are in work they are more likely to stay in work and if in unemployment they are able to access training and employability skills.

The organisation continues to be a strong force in the delivery of services to carers, people with disabilities and other disadvantaged groups.

c) Staff and volunteers

The organisation is very fortunate to have an excellent reputation for quality, a wealth of experience, and particularly a strong skill set through existing senior management and the exceptionally high calibre of the staff and volunteer delivery teams. This provides the organisation with the ideal positioning for meeting the challenges and opportunities that the sector is facing.

The organisation is indebted to those who volunteer their time to support the work of the organisation. People volunteer in a range of roles throughout the organisation and significantly enhance the numbers of people that we are able to offer services to. One of the senior managers has a lead role to ensure that volunteers are appropriately recruited, checked, trained and supervised.

The board of trustees fully recognises the work of all the staff and volunteers and values the contribution they bring to the success of the organisation.

GROUP STRATEGIC REPORT

ACHIEVEMENTS AND PERFORMANCE

a) Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b) Advocacy

During the year the organisation has continued to provide advocacy services to a wide range of clients as a component of a number of contracts. Advocacy clients have included adult carers, young carers and direct payment service users. The organisation’s advocacy services continue to support the most marginalised groups in Wirral and also in Warrington, in particular supporting individuals to understand and make informed choices following the introduction of the Care Act.

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW) for the Year Ended 31 March 2023 - continued

c) Carers services

The organisation’s carer support services continue to identify hidden carers and develop services to support them. The organisation delivers the Carers Health and Well Being Service and Carers Helpline in Wirral and manages Warrington Carers Centre in Warrington which includes both adult and young carers services. Services are offered through a blend of centre-based and outreach activities, providing support and advice to carers both on an individual basis and also via support groups and drop in services.

d) Direct payments payroll service

A team of staff provide a payroll service for direct payments users who do not want responsibility for the application and payment of tax and national insurance. The service also covers all quarter and year end returns to HMRC.

e) Direct payments advice service

Direct payments advisory service is offered to children and young people and their parents to ensure that they are able to take full advantage of direct payments.

f) SEND Partnership

The organisation provides the SEND Partnership function in Wirral, Liverpool and Knowsley. This is a statutory service which is commissioned by the Local Authorities within Wirral, Liverpool and Knowsley. The service provides support to parents of children with additional educational needs.

g) Shopmobility

This service involves the hiring of equipment including electric scooters, power chairs and wheel chairs to enable people with mobility impairments to access shopping and leisure activities in the two largest town centres in Wirral. The scheme encourages independence and reduces social isolation for people who would otherwise struggle to leave their homes. It is valued by mobility impaired people and carers alike.

h) Inclusive Access

The Charity’s wholly owned subsidiary Inclusive Access (UK) Limited continued to provide high quality specialist training and qualifications across all areas of advocacy.

j) Inclusive Access (continued)

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW) for the Year Ended 31 March 2023 - continued

FINANCIAL REVIEW

a) Financial Results

Group total income decreased from £1,477,310 to £1,194,226. Similarly total expenditure decreased from £1,417,357 to £1,332,546. The net result is a group deficit for the year of £138,320. This is after charging depreciation and amortisation of £14,234 and a loss of £2,198 within Inclusive Access. In 2022 the surplus for the group was £29,953.

Net assets of the group at 31 March 2023 were £647,475, comprising unrestricted funds of £537,481 and restricted funds of £109,994.

The group deficit of £138,320 was caused by WIRED needing to return the unused Carers Grant Fund under spend of £165,456 held by WIRED as an agent to Wirral Council that related to the Wirral Carers Health and Wellbeing Service Contract which commenced on 3rd October 2017 and ended on the 28th February 2022.

b) Principal risks and uncertainties

The majority of the organisation’s income is generated via grants from Local Authorities and is subject to the risks associated with Local Authority funding during the current economic environment. The organisation is mindful that any reduction in service delivery quality could result in loss of grant due to the ever-increasing pressures on Local Authorities to achieve best value with all grant funded activity. The organisation is currently exploring other income generation opportunities that do not involve grants from Local Authorities and also ensuring that services are delivered across multiple Local Authority areas in order to disperse and minimise risk where possible.

c) Funding sources

The organisation receives funding from a range of sources including Wirral Metropolitan Borough Council, Wirral Clinical Commissioning Group, Warrington Borough Council, Warrington Clinical Commissioning Group, Liverpool City Council, Knowsley Metropolitan Borough Council and the Council for Disabled Children.

d) Investment policy

The level of reserves currently held by the charitable company does not allow for consideration of long term investments. However cash flow is carefully monitored and the organisation moves money on a short term basis to a higher interest account.

e) Reserves policy

The board of trustees has reviewed the level of unrestricted reserves currently held by the organisation. Unrestricted freely available reserves total £592,024 (2022: £422,354). Three month’s turnover is the target level set by the trustees and the group are currently meeting this target.

f) Funds held as custodian trustee on behalf of others

The organisation held no such funds during the period covered by these accounts.

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW) for the Year Ended 31 March 2023 - continued

PLANS FOR FUTURE PERIODS

The organisation reviews its business plan annually around the following methodologies:

Expansion – delivering current services to new customers Diversification – delivering new services to existing customers Innovation – delivering new services to new customers

STATEMENT OF TRUSTEES RESPONSIBILITIES Trustees’ responsibilities statement

The trustees (who are also directors of Wirral Information Resource for Equality and Diversity Limited for the purposes of company law) are responsible for preparing the trustees’ report (including the group strategic 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 trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the group and of the income and expenditure of the charitable group for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company and the group’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable group 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 the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Xeinadin Audit Limited were reappointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

REPORT OF THE TRUSTEES (INCORPORATING THE STRATEGIC REVIEW) for the Year Ended 31 March 2023 - continued

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

This report, incorporating the group strategic report, was approved by the trustees, in their capacity as company directors, on 14 December 2023 and signed on their behalf by:

............................................. A J Welch – Trustee

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

Opinion

We have audited the financial statements of Wirral Information Resource for Equality and Diversity Limited (‘the charitable parent company’) and its subsidiary Inclusive Access (UK) Ltd (‘the group’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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 Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charity and group 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 trust’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 other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of 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 this gives rise to a material misstatement in the financial statements themselves.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

Other information - continued

If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required

We have nothing to report in this regard.

Opinion 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 the knowledge and understanding of the environment of the charitable company and the group obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within 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 statement of trustees responsibilities, the trustees, who are also the directors of the charity 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 charity’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.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

Auditor’s responsibilities for the audit of the financial statements (continued)

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 extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Enquiries of management and those charged with governance were held in order to identify any laws and regulations that could be expected to have a material impact on the financial statements. Throughout the audit, the team were updated with the outcomes of these enquiries including consideration as to where and how fraud may occur in the Trust.

The audit procedures undertaken to address any potential risk in relation to irregularities (which include fraud and non-compliance with laws and regulations) included: enquires of management and those charged with governance on how the charity complies with relevant laws, regulations and any cases of actual or potential litigation or claims; examination of appropriate legal correspondence; review of board minutes; testing of journal entries for appropriateness; and analytical procedures on account balances to identify variances against expectation which may show indications of fraud.

No instances of material non-compliance were identified, although the prospect of detecting irregularities, including fraud, is inherently difficult. This is due to; difficulty in detecting irregularities; limits imposed by the effectiveness of the entity’s controls; and the nature, timing and extent of the audit procedures performed. Irregularities as a result of fraud are inherently more difficult to detect than those resulting from error. Despite this the audit has been planned and performed in accordance with ISAs (UK), there is an unavoidable risk that material misstatements may not be detected.

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 auditors' 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.

Michael Caputo FCA (Senior Statutory Auditor) for and on behalf of Xeinadin Audit Limited Chartered Accountants Statutory Auditors 2 Hilliards Court Chester Business Park Chester Cheshire CH4 9PQ

14 December 2023

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2023

Unrestricted
fund
Notes
£
INCOME
Donations and legacies
3
-
Activities for raising funds
4
2,628
Commercial trading operation
5
16,958
Investment income
6
72
Charitable activities
7
1,154,545
Total income
1,174,203
EXPENDITURE
Costs of raising funds
Commercial trading operation
5
19,156
Charitable activities
Advice and beneficiary services
8
1,119,009
Total expenditure
1,138,165
NET INCOME/(EXPENDITURE)
BEFORE TRANSFERS
36,038
Transfer between funds
30,771
NET INCOME/EXPENDITURE
66,809
RECONCILIATION OF FUNDS
Total funds brought forward
470,673
TOTAL FUNDS CARRIED FORWARD
537,482		 2023 2022
Restricted
fund
Total funds Total funds
£
£
£
1,813
1,813
1,616
-
2,628
2,264
-
16,958
27,346
-
72
-
18,210
1,172,755
1,416,084
20,023
1,194,226
1,447,310
-
19,156
20,628
194,381
1,313,390
1,396,729
194,381
1,332,546
1,417,357
(174,358)
(138,320)
29,953
(30,771)
-
-
(205,129)
(138,320)
29,953
315,123
785,796
755,843
109,994
647,476
785,796

All activities relate to continuing operations.

The Statement of Financial Activities includes all gains and losses recognised in the year.

The group deficit of £138,320 was caused by WIRED needing to return the unused Carers Grant Fund under spend of £165,456 held by WIRED as an agent to Wirral Council that related to the Wirral Carers Health and Wellbeing Service Contract which commenced on 3[rd] October 2017 and ended on the 28[th] February 2022.

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

CONSOLIDATED BALANCE SHEET At 31 March 2023

Notes
FIXED ASSETS
Intangible assets
13
Tangible assets
14
CURRENT ASSETS
Debtors
16
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
17

NET CURRENT ASSETS
FUNDS
21
Unrestricted funds
Restricted funds		 2023
£
105,470
603,017
708,487
(94,617)
__		 £
1,739
31,866
33,605


613,870
647,475
537,481
109,994
647,475		 2022
£
126,127
729,802
855,929
(118,452)
_
 £
4,757
43,562
48,319
737,477
785,796
470,673
315,123
785,796

The financial statements were approved by the Board of Trustees on 14 December 2023 and were signed on its behalf by:

............................................. A J Welch -Trustee

The notes form part of these financial statements

continued...

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED

(A company limited by guarantee)

CHARITY BALANCE SHEET At 31 March 2023

Notes
FIXED ASSETS
Intangible assets
13
Tangible assets
14
Investments
15
CURRENT ASSETS
Debtors
16
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
17

NET CURRENT ASSETS
FUNDS
Unrestricted funds
Restricted funds		 2023
£
124,424
588,824
713,248
(88,541)
__		 £
1,739
31,530
2
33,271

624,707
657,978
547,984
109,994
657,978		 2022
£
141,289
715,998
857,287
(111,091)
__		 £
4,757
43,148
2
47,907
746,196
794,103
478,980
315,123
794,103

The financial statements were approved by the Board of Trustees on 14 December 2023 and were signed on its behalf by:

............................................. A J Welch -Trustee

The notes form part of these financial statements

continued...

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

CONSOLIDATED CASH FLOW STATEMENT For the year ended 31 March 2023

Net income/(expenditure) for the reporting
period (as per the statement of financial
activities)
Adjustments for:
Depreciation
Loss on sale of equipment
Amortisation
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Purchase of intangible fixed assets
Cash used in investing activities
Increase/(decrease) in cash and cash
equivalents in the year
Cash and cash equivalents at the beginning
of the year
Cash and cash equivalents at the end
of the year		 2023
£
(138,323)
11,291
2,809
3,019
20,657
(23,835)		 2022
£
29,953
11,278
3,019
33,338
11,150
(124,383)
_
(2,403)
-
(2,403)
126,785
729,802
603,017		 88,738
_
(21,939)
-
(21,939)
66,799
663,003
729,802

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

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

Charity Information

Wirral Information Resource for Equality and Diversity Limited is a private limited company limited by guarantee incorporated in England and Wales. The registered office is St James Centre, 344 Laird St, Birkenhead, CH41 7AL.

Basis of preparation of financial statements

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 (FRS 102) – (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK (FRS 102) and the Companies Act 2006. Wirral Information Resource for Equality and Diversity Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The presentational currency of the financial statements is the Pound Sterling (£).

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Group financial statements

The financial statements consolidate the accounts of Wirral Information Resource for Equality and Diversity Limited and all of its wholly owned subsidiary undertaking Inclusive Access (UK) Limited (‘subsidiary’), on a line-by-line basis.

A separate Statement of Financial Activities and Income and expenditure account for the charity has not been presented because the advantage has been taken of the exemption provided by section 408 of the Companies Act 2006.

Income

Donations and legacies are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Gifts in kind are recognised in different ways dependent on how they are used by the charity:

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

Income (continued)

Income from tax reclaims are included in the statement of financial activities at the same time as the gift to which they relate

Investment income is recognised on a receivable basis. Where income is received in advance of performance obligations it is appropriately deferred.

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainly of receipt and the amount can be measured with sufficient reliability.

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 the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and 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.

Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and governance costs. These governance costs include costs of the preparation and examination of the statutory accounts, costs of trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.

-17-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

Allocation of support costs

Support costs have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Operating leases

Rentals payable under operating leases are charges in the statement of financial activities on a straight line basis over the lease term.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.

Taxation

The registered charity is not considered to be liable to taxation. VAT incurred is not recoverable and is included in relevant expenditure. Inclusive Access (UK) Limited is VAT registered being a trading entity.

Tangible fixed assets and depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Plant and machinery 25% reducing balance basis Fixtures and fittings 25% reducing balance basis

Intangible fixed assets other than goodwill and amortisation

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software

Amortised over 4 years

Investments

Investments in subsidiaries are valued at cost less provision for impairment. A subsidiary is an entity controlled by the charity.

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 account.

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 discounts.

-18-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

Financial Instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company’s balance sheet when the charitable company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.

Critical accounting estimates and judgement

In the application of the charity’s accounting policies, the trustees are required to make judgement, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

-19-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

2. LEGAL STATUS

The charity is a company limited by guarantee. In the event of the charity being wound up, members are required to contribute an amount not to exceed £1.

3. DONATIONS AND LEGACIES

Unrestricted
fund
£
Donations
-
-		 Restricted
fund
Total funds
2023
Total funds
2022
£
£
£
1,813
1,813
1,616
1,813
1,813
1,616

All income from donations in 2022 was restricted.

4. ACTIVITIES FOR RAISING FUNDS

Unrestricted
fund
£
Shopmobility membership
2,628
2,628		 Restricted
fund
Total funds
2023
Total funds
2022
£
£
£
-
2,628
2,264
-
2,628
2,264

All income from raising funds in 2022 was unrestricted.

-20-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

5. INCOME FROM COMMERCIAL TRADING OPERATIONS

pre-employment skills, community development, and goal setting for individuals needing to improve confidence and gain additional skills.

Unrestricted
fund
£
Inclusive Access (UK) Limited:
Turnover
16,958
Trading expenditure
(19,156)
Surplus/(Deficit) on trading
(2,198)		 Restricted
fund
Total funds
2023
Total funds
2022
£
£
£
-
16,958
27,346
-
(19,156)
(20,628)
-
(2,198)
6,718

The assets and liabilities of the subsidiary were;


Fixed assets
Current assets
Current liabilities
Aggregate share capital and reserves		 2023
£

336
14,193
(25,031)
(10,502)		 2022
£
414
13,804
(22,522)
(8,304)

-21-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 31 March 2023

6. INVESTMENT INCOME

Unrestricted
fund
£
Bank deposit interest
72		 Restricted
fund
Total funds
2023
Total funds
2022
£
£
£
-
72
-

All investment income in 2022 was unrestricted

7. INCOME FROM CHARITABLE ACTIVITIES

Income from advice and beneficiary services analysed as:

Other income
Grant income
Grant income - NHS Wirral BC
Grant income - Warrington
Grant income - Liverpool & Knowsley
Grant income - CIC
Grant income - IASP
Grant income – Springboard Project
Grant income – Coronavirus JRS
Income as agent – Parent Carers
Participation		 Unrestricted
fund
£
239,396
-
34,000
199,523

197,970
433,656
-

50,000
-
-
1,154,545		 Restricted
fund
Total funds
2023
£
£
-
239,396
-
-
-
34,000
-
199,523
-
197,970
-
433,656
-
-
-
50,000
-
-
18,210
18,210
18,210
1,172,755		 Restricted
fund
Total funds
2023
£
£
-
239,396
-
-
-
34,000
-
199,523
-
197,970
-
433,656
-
-
-
50,000
-
-
18,210
18,210
18,210
1,172,755		 Total funds
2022
£
194,333
119,435
45,000
257,853
218,570
528,715
29,925
-
6,496
15,757
1,172,755 1,416,084

In 2022 total restricted income from charitable activities was £98,113 of which £15,757 was from the Parent Carers Participation and £82,356 was from CIC.

-22-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 – continued

8. CHARITABLE EXPENDITURE

Expenditure on advice and beneficiary services analysed as:

Unrestricted
fund
£
Employment costs
822,212
Repairs and maintenance
8,907
Office direct expenses
83,923
Travel and subsistence
7,971
Advertising and promotion
20,027
Depreciation and amortisation
14,234
Profit or loss on disposal of tangible
fixed assets
2,806
Miscellaneous costs
3,679
Grants (see below)
-
CIC Grant Repayments
-
Leisure card
-
Establishment costs
32,061
Support expenses
32,198
Printing, postage and stationery
22,900
Cleaning
4,245
Legal and professional costs
49,590
Audit fees
10,060
Bank charges
3,534
Pension bond
662
Expenditure as agent – Parent
Carers Participation
-
Total expenditure
1,119,009		 Restricted
fund
Total funds
2023
Total funds
2022
£
£
£
-
822,212
990,719
-
8,907
5,629
-
83,923
90,752
-
7,971
6,737
-
20,027
4,951
-
14,234
14,169
-
2,806
(35)
5,423
9,102
13,265
-
-
43,900
165,456
165,456
-
-
-
30,000
-
32,061
59,100
-
32,198
42,089
-
22,900
2,132
-
4,245
3,832
-
49,590
53,526
-
10,060
8,538
150
3,684
9,545
-
662
1,580
23,352
23,352
16,300
194,381
1,313,390
1,396,729

All grants are carer grant payments in relation to Wirral Health and Wellbeing CIC. Further disclosure on this restricted fund is included in note 21. Restricted expenditure on charitable activities in 2022 totalled £98,444 being £16,300 for Parent Carers Participation, £150 bank charges, £30,000 leisure card, £43,900 grants paid and £8,094 miscellaneous costs.

9. NET INCOME/(EXPENDITURE)

Consolidated net income and expenditure is stated after charging:

Auditors’ remuneration – audit services
Auditors’ remuneration – non audit services
Depreciation of tangible fixed assets
Amortisation of intangible fixed assets		 2023
£
7,800
2,490
11,215
3,018		 2022
£
7,128
2,160
11,279
3,018

-23-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

11. STAFF COSTS

Wages and salaries
Social security costs
Pension costs		 2023 2022
£
£
726,141
893,187
51,421
62,850
44,650
50,997
822,212
1,007,034

Included in the above are salaries of £16,748 (2022: £16,315) from Inclusive Access (UK) Limited.

The average monthly number of employees for the group during the year was as follows:

2023 2022
Parent charity 35 41
Subsidiary 1 1

The number of employees in the group and parent charity whose annual remuneration was more than £60,000 is as follows:

In the band £70,000 - £79,999
In the band £80,000 - £89,999		 2023
-
1		 2022
1
-

The key management personnel of the parent charity and subsidiary comprise chief executive officer and finance manager. For the year ended 31 March 2023, the total employee benefits of these key management personnel were £114,738 (2022: £118,083).

-24-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2023 - continued

12.
2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL		 12.
2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL		 ACTIVITIES
Unrestricted Restricted Total funds
fund fund 2022
2022 2022
£ £ £
INCOME
Donations and legacies - 1,616 1,616
Activities for raising funds 2,264 - 2,264
Commercial trading operation 27,346 - 27,346
Charitable activities 1,317,971 98,113 1,416,084
Total income 1,347,581 99,729 1,447,310
EXPENDITURE
Costs of raising funds
Commercial trading operation 20,628 - 20,628
Charitable activities
Advice and beneficiary services 1,298,285 98,444 1,396,729
Total expenditure 1,318,913 98,444 1,417,357
NET INCOME BEFORE
TRANSFERS 28,668 1,285 29,953
Transfers
Gross transfers between funds - - -
NET INCOME AFTER TRANSFERS
28,668 1,285 29,953
Total funds brought forward 442,005 313,838 755,843
TOTAL FUNDS CARRIED FORWARD 470,673 315,123 785,796

-25-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

13. INTANGIBLE FIXED ASSETS

Group and charity
COST
At 1 April 2022
Additions
At 31 March 2023
AMORTISATION
At 1 April 2022
Charge for the year
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022
14.
TANGIBLE FIXED ASSETS
Group

COST
At 1 April 2022
Additions
Disposals
At 31 March 2023
DEPRECIATION
At 1 April 2022
Charge for year
Elimination on disposal
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022		 Software &
Website
£
12,073
-
12,073
7,316
3,018

10,334
1,739
4,757
Machinery
Fixtures,
including
Fittings
Motor and
Vehicles Equipment
£
£
72,086
128,448
-
2,403
-
(11,396)
72,086
119,455
69,903
87,069
546
10,745
(8,590)
70,449
89,224
1,637
30,231
2,183
41,379		 Software &
Website
£
12,073
-
12,073
7,316
3,018

10,334
1,739
4,757
Machinery
Fixtures,
including
Fittings
Motor and
Vehicles Equipment
£
£
72,086
128,448
-
2,403
-
(11,396)
72,086
119,455
69,903
87,069
546
10,745
(8,590)
70,449
89,224
1,637
30,231
2,183
41,379		 Software &
Website
£
12,073
-
12,073
7,316
3,018

10,334
1,739
4,757
Machinery
Fixtures,
including
Fittings
Motor and
Vehicles Equipment
£
£
72,086
128,448
-
2,403
-
(11,396)
72,086
119,455
69,903
87,069
546
10,745
(8,590)
70,449
89,224
1,637
30,231
2,183
41,379		 Software &
Website
£
12,073
-
12,073
7,316
3,018

10,334
1,739
4,757
Machinery
Fixtures,
including
Fittings
Motor and
Vehicles Equipment
£
£
72,086
128,448
-
2,403
-
(11,396)
72,086
119,455
69,903
87,069
546
10,745
(8,590)
70,449
89,224
1,637
30,231
2,183
41,379		 Total
£
12,073
-
12,073
7,316
3,018
10,334
1,739
4,757
Total
£
200,534
2,403
(11,396)
191,541
156,972
11,291
(8,590)
159,673
31,868
43,562



119,455
87,069
10,745
(8,590)
89,224
30,231
41,379

-26-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

14. TANGIBLE FIXED ASSETS – continued

Charity
COST
At 1 April 2022
Additions
Disposals
At 31 March 2023
DEPRECIATION
At 1 April 2022
Charge for year
Elimination on disposal
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022		 Machinery
including
Motor
Vehicles
£
72,085
-
-
72,085
69,903
547
-
70,450
1,635
2,182		 Fixtures,
Fittings
and
Equipment
£
114,179
2,403
(11,396)
105,185
73,213
10,668
(8,590)
75,291
29,895
40,966
Total
£
186,264
2,403
(11,396)
177,271
143,116
11,215
(8,590)
145,741
31,530
43,148

-27-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

15. FIXED ASSET INVESTMENTS Charity

Market value
As at 1 April 2022 and 31 March 2023
Net book value
As at 31 March 2023
As at 31 March 2022		 Investments
in Group
Undertakings
£
2
2
2

Subsidiary

Inclusive Access (UK) Limited

Registered office: St James Centre, 344 Laird St, Birkenhead, CH41 7AL

Nature of business: Training and business support services

%
Class of shares: holding
Ordinary 100.00
Inclusive Access (UK) Limited is a company registered in England and Wales. The company
number is 03507097.

Results for the subsidiary undertaking:

Profit/(loss) for the year
Shareholders funds		 2023
£
(2,198)
(10,502)		 2022
£
6,718
(8,304)

-28-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Amounts due from group
undertakings
Prepayments and accrued income		 Group
2023
2022
£
£
97,760
116,106
-
-
7,710
10,021
105,470
126,127		 Charity
2023
2022
£
£
97,760
116,106
18,954
15,162
7,710
10,021
124,424
141,289
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Group
2023
2022
£
£
Trade creditors
24,015
24,488
Taxation and social security
11,020
18,194
Other creditors
9,803
8,039
Accruals and deferred income
49,779
67,731
94,617
118,452		 Charity
2023
2022
£
£
22,610
18,143
11,020
18,194
5,165
7,023
49,746
67,731
88,541
111,091

Deferred income relates to projects intended to take place in the year but deferred and payroll income received in advance. Deferred income in the year totals £42,071 (2022: £35,843).

-29-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

18. OPERATING LEASE COMMITMENTS

The future minimum payment commitments under land and buildings operating leases are as follows:

Group and charity

Not later than one year
Later than one year but not later than five years
Total commitment		 2023
£
3,227
3,227
6,454		 2022
£
3,227
6,454
9,681

Operating lease payments recognised as an expense in the year totalled £19,927 (2022: £25,654).

19. PENSION SCHEME

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £35,624 (2022: £50,725).

There were no outstanding or prepaid contributions at either the beginning or end of the financial year.

20. RELATED PARTIES

Controlling entity

The charity is controlled by the trustees who are all directors of the company.

Other related parties

During the period the charity continued to be one of the five founding partners that operated Wirral Health and Wellbeing CIC, a venture jointly controlled and by the five parties that was established to deliver the Early Intervention and Prevention support for Vulnerable People/Young People and Carers contract. In the year to 31 March 2023 Wirral Information Resource for Equality and Diversity Limited fulfilled and charged services to the CIC totalling £433,656 (2022: £528,715). As at 31 March 2023 the balance outstanding was £47,549 (2022: £34,288).

-30-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

21. STATEMENT OF FUNDS

STATEMENT OF FUNDS
GENERAL FUNDS
Unrestricted income –
General fund
RESTRICTED FUNDS
Carers Short Breaks
(Wirral NHS) – funds
held as agent
Carers Short Breaks
(Oldham PCT) – funds
held as agent

Warrington adult carers
Warrington young carers
Parent Carers
Participation – funds
held as agent
Wirral young carer
donations
Wirral health and
wellbeing (CIC)
Shop mobility donations
Carers Grant PPE		 At 1 April
2022

£

470,673

83,194
827
9,179
16,266
9,536
1,007
182,062
425
12,629
315,123
785,796
Income
Expenditure
£ £

1,174,203
(1,138,165)
-
-
-
-
413
(2,833)
10
(885)
18,210
(23,352)
1,051
(355)
-
(165,606)
339
-
-
(1,350)
20,023
(194,381)
1,194,226
(1,332,546)		 At 31 March
Transfers 2023
£
£
30,771
537,482
-
83,194
-
827
(2,518)
4,241
(11,797)
3,594
-
4,394
-
1,703
(16,456)
-
-
762
-
11,279
(30,771)
109,994
-
647,476

In the year a transfer of £14,316 from restricted funds to unrestricted funds took place, this is in relation to a donation of funds to the Warrington Adult Carers and Warrington Young Carers funds unused as at 31 March 2023.

In the year a transfer of £16,455 from restricted fund to unrestricted funds took place, this is in relation to a donation of funds to the Wirral Health & Wellbeing fund unused as at 31 March 2023. £21,038 was also transferred from the Wirral Health & Wellbeing (Leisure Card) to the Wirral Health & Wellbeing (Grants) fun

-31-

WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

21. STATEMENT OF FUNDS (Continued)

Comparative
GENERAL FUNDS
Unrestricted income –
General fund
RESTRICTED FUNDS
Carers Short Breaks
(Wirral NHS) – funds
held as agent
Carers Short Breaks
(Oldham PCT) – funds
held as agent

Warrington adult carers
Warrington young carers
Parent Carers
Participation – funds
held as agent
Wirral young carer
donations
Wirral health and
wellbeing (CIC)
Shop mobility donations
Carers Grant PPE		 At 1 April
2021
Income
Expenditure
£
£ £

442,005
1,347,581
(1,318,913)
82,959
235
-
825
2
-
8,668
511
-
17,852
73
(1,659)
10,079
15,757
(16,300)
903
583
(479)
173,754
82,357
(74,049)
212
211
-
18,586
-
(5,957)
313,838
99,729
(98,444)
755,843
1,447,310
(1,417,357)		 At 31 March
Transfers 2022
£
£
-
470,673
-
83,194
-
827
-
9,179
-
16,266

-
9,536
-
1,007
-
182,062
-
423
-
12,629
-
315,123
-
785,796

Restricted funds

Carers Short Breaks (Wirral NHS) – administrates short break grants to carers on the Wirral Carers Short Breaks (Oldham PCT) – administrates short break grants to carers in Oldham Warrington Adult Carers – carers support for Warrington adults

Warrington Young Carers – carers support for Warrington under 18’s.

Parent Carers Participation – the charity acts as agent and administrates the running of the bank account for this group. Note that the income and costs associated with the fund have been separately disposed in the charitable income and expenditure analysis for both the current and comparative year. Warrington Young Carers Donations - provide additional activities for young carers, these activities have included residential sessions, day trips and sporting activities and have enriched the support provided through the core grant from Warrington Borough Council.

Wirral Health and Wellbeing CIC - to improve the quality of life for children, young people, adults and families in Wirral and any other areas designated by the company. Advance the education and social care needs of those involved with not for profit organisations and working with children, young people, adults and families.

Shop mobility donations – provides use of wheelchairs to those with limited mobility. Carers PPE grant – provides PPE to unpaid / informal carers on behalf of the Government

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023 - continued

22. NET ASSETS BY FUND

Unrestricted
funds
£
Tangible fixed assets
31,866
Intangible fixed assets
1,739
Current assets
598,494
Creditors: amounts falling due
within one year
(94,617)
537,482
Comparative
Unrestricted
funds
£
Tangible fixed assets
43,562
Intangible fixed assets
4,757
Current assets
540,806
Creditors: amounts falling due
within one year
(118,452)
470,673		 Restricted
funds
£
-
-
109,994
-
109,994
Restricted
funds
£
-
-
315,123
-
315,123		 Total funds
2023
£
31,866
1,739
708,488
(94,617)
647,476
Total funds
2022
£
43,562
4,757
855,929
(118,452)
785,796		 Total funds
2022
£
43,562
4,757
855,929
(118,452)
785,796
Total funds
2021
£
32,902
7,776
822,467
(107,302)
755,843

23. FUNDS HELD AS INTERMEDIARY AGENT

The organisation delivers a managed budget service on behalf of clients who are unable to manage the budgets that they receive to support their care. In this instance the organisation is acting as an intermediary agent for the funds and therefore, in accordance with the SORP, they are not included on the balance sheet. Funds held of this nature, at 31 March 2023 totalled £1,520,672 (2022: £838,182).

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED

(A company limited by guarantee)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2023

PARENT CHARITY
INCOME
Donations
Fundraising events
Shop-mobility membership
Income from charitable activities
Other income
Grant income
Grant income - NHS Wirral BC
Grant income - Warrington
Grant income - Liverpool & Knowsley
Grant income - CIC
Grant income – IASP
Grant income – Coronavirus Job Retention Scheme
Income received as agent - Parent Carers Participation
Investment income
Total income
EXPENDITURE
Charitable activities
Employment costs
Repairs and maintenance
Office direct expenses
Travel and subsistence
Advertising and promotion
Depreciation and amortisation
Profit or loss on disposal of tangible fixed asset
Miscellaneous costs
Grants
Grants repaid
Leisure card
Establishment costs
Support expenses
Printing, postage and stationary
Cleaning
Legal and professional
Accountancy and audit fees
Bank charges
Premium bond
Expenditure incurred as agent – Parent Carers Participation
Total charity expenditure
Net charity income /(expenditure)		 2023
£
1,813
-
2,628
239,396
-
34,000
199,523
197,970
433,656
-
50,000
18,210		 2022
£
1,616
-
2,264
194,333
119,435
45,000
257,853
218,570
528,715
29,925
6,496
15,757
1,419,964
-
1,419,964
990,719
5,629
90,752
6,737
4,951
14,169
(35)
13,265
43,900
-
30,000
59,100
42,089
2,132
3,832
53,526
8,538
9,545
1,580
16,300
1,396,729
1,177,196
72
1,177,268
822,212
8,907
83,923
7,971
20,027
14,234
2,806
9,102
-
165,456
-
32,061
32,198
22,900
4,245
49,590
10,060
3,684
662
23,352











1,313,390

(136,125)
23,235

This page does not form part of the statutory financial statements

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WIRRAL INFORMATION RESOURCE FOR EQUALITY AND DIVERSITY LIMITED (A company limited by guarantee)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2023 - continued

SUBSIDIARY COMMERCIAL TRADING OPERATIONS
Income
Expenditure
Subsidiary profit/(loss) for the year
Net consolidated income/(expenditure)
2023
£
16,958
(19,156)
(2,198)
(138,323)		 2022
£
27,346
(20,628)
6,718
29,953

This page does not form part of the statutory financial statements

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