Big Life Centres
la company limited by guarantee)
Annual Report
Year Ended
31 March 2021
Company Number 03311884
Charity Number 1062333

Big Life Centres
Roport and flnanclal statemonts
for the year ended 31 March 2021
Contents
Page..
Legal and adminislralive information
Directors, and trustees, report
statement of Iruslees, responslbillties
Independent audito￿8 report
13
Statement of flnanclal acllvilles
14
Balance sheet
15
Notes to the financial statements

Big Life Centres
Lggal and administratlve Infomation
for the year onded 31 March 2021
Directors and Trustees
of the charity:
M Filzglbbon
F Selvan
E Robinson
S Islam
A Rafferty
L Symonds
Secretary:
M Fitzgibbon
Prlnclpal and
Reglstèrgd Offico:
11t Floor
463 Slretford Road
Manchester
England
M16 9AB
Company Number
03311884
Charity Number
1062333
Webslte
www.thebiglifegroup.com
Constitutlon:
The charity Is registered as a company limited by
guaranleo. The governing documents are the
company's memorandum and arti¢les of association.
Bankors:
Sanlander
Bridle Road
Boolle
Merseyside
L30 4GB
External Audltor:
Beever and Slruthers
Slatulory Auditor
Sl George's House
215-219 Chester Road
Manchester
M154JE

Big Life Centres
Dlrectors. and trustges, report
for the year ondod 31 March 2021
The directors and trustees are pleased to present their report together with the financial slalemenls of the charity
for the year ended 31 March 2021.
Legal and adminislralive information sel out on page 1 forms parl of this report. The financial slalemenls comply
with current slalulory requirements, the Memorandum and Articles of Association and the Statement of
Recommended Practice 'Accounling and Reporting by Charities"
1 Structure, Govemance and Management
Status
Big Life Cenlres is a company limited by guarantee, (company nijmber 033118841, and a registered charity
{number 10623331 governed by ils memorandum and articles of association.
Dlrectors and Trustees
The Trustees serving during the year were as follows.
M Filzgibbon
F Selvan
E Robinson
S Islam
A Rafferty
L Symonds
Recrultment and Tralnlng of Trustees
As sel out in the Articles of Association, the Chair and other Trustees are appointed by The Big Life Company
Llmiled by sending a notice in writing lo the Ch8rily.
The training and induction of new Trustees is the responsibility of the Chair and is tailored to the individual
needs of new appointees. All Trustees have a one lo one meoling with the Chair each year lo discuss training
and development needs.
The Standing Orders of the charity give details of the decisions which are made at Board level and the powers
delegated to the management team.
Oryanisational Management
The Board of Trustees evaluate and agree the priorities of the organisallon as a whole and sub commillees of
the Board determine the general policies. Big Life Cenlres is part of the Big Lrfe Group of social businesses
and charities. 11 contracts with The Big Life Company Limited for the provision of corporate services through a
Service Level Agreement.
Risk Management
The directors have identified the risks that the charily may be exposed lo in the next financial year and have
established strategies lo miligale those risks. A risk management process 15 in place whereby risks are
identified and profiled against likelihood and consequence, with actions put in place. Each risk is assigned lo a
member oflhe Serlioi Management Team.

Big Life Centres
Dlrectors. and trustees, report
for the year ended 31 March 2021 (contlnued)
Key Management Personnel- Remuneratlon
Big Life Cenlres conslder ils key management personnel to be Iruslees and senior leadership of the group.
Full costs are borne by The Big Lrfe Company Limited and disclosed in those accounts. The costs of the
charity's key management personnel relaling lo Big Life Cenlres are paid for as part of an overall seTvice level
agreement with The Big Life Company Llmiled that is annually agreed by Big Life Cenlres trustees.
Remuneration of the senior leadership within the group is set by the group's Audit & Remuneration Committee
based on benchmarking against comparable external organisalions.
2 Objects of thg Gharlty
The charity's object and principal activity is lo promote and provlde inilialives lo advance wellbeing. 11 is a
charity which offers opporlunities lo people who have had a raw deal in life lo change their Ilves for the beller.
1118 an independent charity which works within the Big Lrfe Group.
The charity manages three health and community resource cenlres including the Energise Centre in Salford
and the Zion and Kalh Locke Cenlres in Manchester. 11 also delivered coaGhing and the Living Well and
Achieve contracts in Bolton, Bury,Salford and Trafford.
3 Statement of publlc benafit
The Tru51ees have given due considerallon lo Charity Commission published guidance on the operation of Ihe
public benofil requirement. Full details of the public benefll provided by the charity are detailed in the review of
aGlivilies in section 4.
4 Revlew of actlvltlgs
Big Life Centres provides communlty and self.help Se￿Ice$ lo support people lo Improve their well-belng. The
charity manages three community health cenlres in Manchester and Salford (Zion. Kalh Locke and Enorgise). The
charity also delivered wellbeing sejvlces In Manchester (Be Welll and Rochdale (Living Welll and Achieve Drug and
Alcohol serylce Bolton, Bury, Salford and Trafford.
Our work thls year was significantly dlsrupled by the Covid Pandemlc which makes a year-on-year comparison of
activity dSfflcull. Modes of service delivery were requlred lo adapt and throughout the year contract Income levels
were malnlalned. For the whole year the Covid pandemic had a signlficanl impact and services adapted delivery
modes lo support clients within the conslrainls of all Governmenl guldance. Despite the pandemlc Blg Life Cenlres
cass managed a total of 33,569 clients and achieved the following:
Big Life Centres at Zion and Kalh Locke had 4,886 visitors12020.' 142.149 vlsltois}. The outb￿ak of Covid-19
Impacted on visitor numbers throughout the year as the drop reflected groups, exerase classes and tenants
working from home Ihroughoul the pandemlc.
Big Life Cenlres delSvered the Rochdale LSvlng Well service and during the year supported 3329 clienls12020'.
7,680 clients). They worked with 104 volunteers lo ensure a rapid communlty Tesponse lo Covid including door
knocking to do myth busting, staffing lesllng sites and handing out PPE.
The Achieve Drug and Alcohol Recovery Service operalod across Bolton, Salford. and Trafford and this year
Bury, a new commlssion for the Achieve Partnership. Blg Life run the Assertive Outreach element ol the
service and this year we have SUPPDrted 1940 individuals. The service aims lo bring people into slruclured
Irealmenl and re-engage with those who struggle lo comply with Irealmenl or have dropped out of Irealmenl.
The service obleclive is lo decrease the numbers of high risk indlvlduals losing contact with slruclured
treatment, reduce unsuccessful compleuons of Irealmenl, and engage with new clients.
The Be Well wellbeing service worked with partner organisalions Including VCSE providers and housing
providers lo support 7,709 people {2020'.3,047 people). This included specific Covid support and the growth of
the seNice Into the North of the CSly and additional workers in specific GP practices.

Big Life Centres
Dirgctors, and trustees, report
for the year ended 31 March 2021 (contlnued)
Wellbeing Mallers aims lo build capacity through volunleerlng and voluntary action in Salford and support
people to connect lo local community assets that support wellbelng and independence and reduce the need
for intervention by health and care services. Throughout Ihe yoar Wellbeing Mallers provided soclal pre￿rIbIng
support and worked with 1.169 people12020'.1,848 peop161.
Big Life Cenlres provided 173 people with volunleerlng opportunSlles durlng the year12020'. 187 people).
5 Prlnclpal rlsk8 and uncertalntles
A risk management process Is in place whereby risks are idenirfied and profiled against likelihood and
consequence, with actions identified. Each risk is assigned lo a member of the Senior Management team.
By far the biggest rlsk this year was the Coronavirus. This impacted our ablllty lo deliver services safely for our
staff and clients as well as our financial position. A Coronavirus Core Group oversaw the management of
Health & Safety risk assessments and mitigations., advised staff and managers,. and ensured clear
communi￿110n. The group were able to delay planned investments and successfully secured grants and
accessed government support to manage the financial risks.
At an operational level, services provided by the Group are subject to legislative and quality standards,
Including CHAS {Ihe Health and Safely Quality Slandardl, ISO 9001 and 14001. The Group also retained ils
Best Companies 2 stsr accredilalion, lafler narrowly missing out on the 3 star award) which evidences
oulslanding levels of staff engagement. The Group was placed 64th in the UK'S 'Besl Large Companies lo
Work For, lisling 2020-21.
Failure lo maintain these standards would impact on the Group's ability lo retain and win conlracls, therefore
services are con51anlly reviewed and audited, and appropriate action taken lo ensure targets are mel and
exceeded.
6 Rglated parties
The charity fomis part of the "Blg Llfe Group. of social enterprises and charities. This Includes The Big Life
Company Limited, a not for profil dislribuling company limited by guarantee, of which one of the Gompany's
directors, F Selvan, is the sole guarantor.
The Group also includes Self Help Services Ltd, Big Issue North Trust Ltd and Big Life Schools (formerly
Longsighl Community Primary School).
Self Help Servlces Ltd is an indepond8nl charity within the Big Life Group and Is a user led primary caro
mental health service offering self-help groups. Cognitive Behavioural Therapy (CBTI, compulerised CBT,
counselling, volunteering and peer support.
Blg Issue North Trust Ltd is an independent charity within the Big Life Group and provides seTvices lo
vendors of Big Issue North magazino., including assistance with access lo health care services,
accommodation and addiction servic8s.
Blg Llfe Schools is Mulli Academy Trust comprising of 2 schools.

Big Life Centres
Dlrectors. and trustees, report
for the year ended 31 March 2021 (continued)
7 Flnanclal Revlew
In 2021 income increased lo £6,839,451 (2020.. £5,575,8g4) with a corresponding increase in expenditure lo
£6,582,159 12020.. £5,554.450}- The net incoming resources for the year amounted to £257,292 {2020:
£21.444). Al the year-end reslricled funds lolal £26,961 12020.. £17.822} and unreslricled funds total
£2.033,951 12020.. £1,785.798).
8 Koy performance Indlcators
Targets are sel and are monitored during the year, and their progress inGluded within the Board Reports. They
are categorised under three objectives..
To work with more people and places and create opporlunilies and inspire change
To do good business with our social mission at the heart of all that we do
To have an organisalion that enables us lo work in the Big Life Way
9 Rè$ervgs pollcy and golng concern
Al the year end the Reserves Policy is reviewed for all Gompanies in the Group.
The aim of Reserves Is to..
Reduce the risks to service delivery and operations should income levels fall for a period.
Allow entry into new projects and inilialives that require investment, be paid in arrears or that
may not be profitable in the early periods.
Ensure that, should a contract end, funds are available lo allow redeployment of staff.
Reserve Level
Target free reserves (net of Fixed Assets) are based on three months, Salary levels and should be built up to
that level where possible. If the level of reserves al the end of a financial year exceeds the target aim, then
plans will be made to ensure that excess reserves are ulilised.
Al 31 March 2021 Big Life Centres held unrestricted funds of £2.033,951 {2020'. £1.785,7981, which Included
designated funds of £Nil 12020.. £53,206) which was agreed by Trustees in order to resource future project
aclivily.
The current largel level of reserves is £814k and the actual level of free reserves al 31 March 2021 was £914k
{2020: £585k). We are currently considering capital improvemenls to the company's properly (Zion and Kath
Locke) whlch will utilise excess roserves.
The dlre¢lors are of the view that all companies in the Group are a going concern.

Big Life Centres
Dlrectors, and trustggs, report
for thè year ended 31 March 2021 (contlnued)
10 Future developmènts
The Big Life Group is in the business of changing lives and we fight inequality by working with people and places
to create opporlunilies and inspire change. All our services work with people to support areas of their life and
help remove obstacles which are barriers lo individuals in changing their life for the beller. We help people see
the skills and sUPPOrt they already have so that they can build on il and reach their full potential.
Our work is done in the Big Life Way and is underpinned by five principles-
We work with people on all areas of their lives and build on their skills and potential in everyone and
value their life experience.
We strive lo provide a first class service which develops a person's resilience and islod by them and
responds lo Ihelr priorities.
We never give in and celebrate a person's achievement as we understand that everyone has the
Capaclly for change.
We tread new ground and learn from feedback and innovate lo respond lo new challenges.
We work in partnership with people and places to achieve more logolher than we can achieve alone.
The Group's Business Plan 2020-25 has identified three key work priorities over the next flve years which include
111 To work with more people and places to create opportunities and inspire change..
To work with more people lo support them in all areas of their life.
To have volunteer opportunities in every service.
To increase the opportunities for people to engage wllh our ServI￿S through the use of technology, such
as online chats, video conferencing and virtual reality.
To develop place-based plans for every area we work in, and develop partnerships and integrated
working.
12) We will be a 'good' business with our social mlsslon at the heart of all that we do..
To grow in our existing geographies lo diversify our offer and move into new areas where there Is an
opporlunity lo develop significant roots to anchor ourselves in a communlly.
To increase feedback lo continually improve the quality of what we do.
To invest in OLJr assels and teGhnology and ensure we maxlmise efficiency and the quallty of our data lo
drive service improvement.
To reduce our carbon footprint and implement agile working.
To ensure we have an appropriate legal 8lruclure th81 works for us and the people we work with.

Big Life Centres
Directors. and trustees, report
for the year ended 31 March 2021 (contlnued)
(31 We will have an organisation that enables us lo work in the Bi9 Life Way..
To have management structures, IT systems and Change processes that facilitate staff and services
working together.
To deliver our workforce strategy, ensuring we have diverse, trained and happy staff, as evldenGed by
achievement of Best Companies 3-Slar accreditation.
To have trained Multi-modalily Practitioners in every service and ensure all staff will be trained in
strengths based approaches.
To develop tools for people lo have control of their own stories and data.
To ensure Service user engagement shapos our services.
To ensure all our services are informed by research and evaluation, and lo measure the impaGt of our
work.
11 Provision of Informatlon to audltor
Each of the persons who are Directors al the Ilme when this Dlrectors, and Trustees, Roport 18 approved has
confirmed Ihal..
there is no relevant information, being information needed by the auditor in connection with
preparing their report, of which the company's auditor is unawa￿, and
the Irusloes. havlng made enquiries of fellow directors and the company's auditor that they ought
to have individually taken, have each taken all steps that helshe is obliged to lake as a director in
order lo make themselves aware of any relevant audit information and lo establish that the
auditor is aware of that infomialion.
The Slalulory Auditor, Beever and Strulhers, w511 be proposed for reappointment In accordance wlth seGtion
485 of the Companies Act 2006.
12 Basls of preparatlon
This report has been prepared in accordance with the speclal provisions relating to companies subject lo the
small companies regime within Parl 15 of the Companies Act 2006. As such, the Company is exempt from
preparing a Strategic report.
This Annual Report is signed by the Chair on behalf of the Board of Trustees. The Trustees also approve the
Direclor8' and Trustees, report which Is contained within this report, in their Capacity as Company Directors.
F Selvan
Trustge
Dale 15 November 2021

Big Life Centres
Statement of trustees. responslbllitios
The Trustees (who are also directors of Big Life Cenlres for the purposes of company lawl are responsible for
preparing the Trustees. Annual report and tho financial statements in accordance with applicable18w and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel.
Company law requires the Trustees lo prepare financlal slalemenls for each financlal year in which give a true
and fair view of the slate of affairs of the charity and of the incoming resources and application of resources.
including the income and expenditure. of the charity for that period.
In preparing these flnanclal slalements, the Trustees are required to..
select suitable accounting policies and then apply them consislenlly.,
observe the methods and principles in the Charities SORP 2019 {FRS 102),.
make judgements and accounting eslimales that are reasonable and prudent.,
prepare the flnancial statements on the golng concern basis unless il is inappropriate lo presume that the
charity will continue in operation.
The Trustees are responslble for keeplng adequate accounting records that disclose with reasonable accuracy al
any time the financial position of the charity and enable them lo ensure that the financial slalemenls comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the Gharily and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
Financial stalemenls are published on the charity's website in accordance with legislation in the United Kingdom
governing the preparation and dissemination of financial slalomenls. which may vary from legislation in other
jurisdicllons. The maintenance and integrity of the charity's website is the responsibility of the Iruslees. The
trustees, responsibility also extends to the ongoing integrity of the financial Statements contained therein.
F Selvan
Trustge
Dale 15 November 2021

Big Life Centres
Independent auditor's report
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIG LIFE CENTRES
Opinion
We have audited the financial slalements of Big Life Cenlres 'lhe charitable company. for the year ended 31
March 2021 which comprise the Slalemenl of Financial Activities {combining income and expenditure accounll,
the Balance Sheet including a summary of significant accounting policies in note 1. The financial reporting
framework that has been applied in their preparation Is applicable law and United Kingdom Accounting
Standards, including FRS 102 "The Flnancial Reporting Standard applicable in the UK and Republic of Ireland"
{Uniled Kingdom Generally Accepted Accounting Praclicel.
In our opinion, the financial slatemenl$.'
give a true and fair view of the stale of the chafitable company's affairs as al 31 March 2021 and of its
incoming resources and application of resources for the year then ended..
have been properly prepared in accordance wlth United Kingdom Genorally Accepted Accounllng
Practice. and
have been prepared in accordance with the requirements of Ihe Companies Act 2006.
Basls for oplnion
We conducted our audit in accordan￿ with International Standards on Audiling (UK) IISAS {UK}l and applicable
law. Our responsibililios under those standards are further described in the Auditor's responsibilities for the audit
of the financial slalemenls section of our report. We are indepondenl of the charitable company in accordance
with the ethical requirements that are relevant to our audit of the financial slalements 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 lo provide a
basis for our opinion.
Concluslons relatlng to going concem
In auditing the financial slalemonts, we have conclude(I Ihal the Iruslees, use of the going concern basis of
accounting in the preparation of the flnancial slalemenls is appropriate.
Based on the work we have performed, we have not idenllfied any material unceTlainlies relating lo events or
conditions that, individually or collectively, may cast significant doubl on the charitable company's ability to
continue as a going concern for a period of al least twelve months from when the financial statements are
aulhorised for issue.
Our responsibilities and the responslbilities of the Iruslees wlh respect lo going concern are described in the
relevant sections of this report.
Othèr information
The other information comprises the information included In the annual report, other than the financial statements
and our auditor's report thereon. The Iruslees {who are also the directors of the charitable company for the
purposes of company lawl are responsible for the other information. Our opinion on the financial slaloments does
not cover the other informallon and, except lo the extent olhetwise explicitly staled in our report, we do not
exp￿$5 any form of assurance conclusion Ihereon.
In connection with our audit of the flnanGial statements our responsibility is lo read the other information and. in
doing so, consider whether the other information is materially inconsislenl with the financial slalemenls or our
knowledge obtained in the audll or otherwise appears lo be materially misslaled. If we identify such material
inconsistencies or apparent material misslalemenls, we are required to determine whether there is a material
misstatement in the financial slalemenls or a material misslalement of the other information. If, based on the
work we have performed, we conclude that there is a material misslatemenl of this other information, we are
required lo report that fact.

Big Life Centres
Indepgndgnt audltor's report
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIG LIFE CENTRES
W& have nothing to report in this regard.
Opinions on othgr mattgrs prescrlbed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the Inform8llon glven In the Iruslees, report, which includes the directors, report prepared for the purposes of
company law, for the financial year for which the financlal slalements are prepared Ss consislenl with the
financial statements.. and
the directors, report included within the Iruslees, report has been prepared in ac¢ordance wllh appllcable legal
reouirernenls.
Matters on whlch we are requlred to report by exception
In the light of the kno￿edge and understanding of the charitable company and its environment obtained in the
course of the audit. we have not identified malerlal misstalemenls in the director$, report included within the
trustees, report.
We have nothing lo report in respect of the following mallers in relation lo whlch Companies Act 2006 requires us
lo report lo you if, in our opinion..
adequate accounting records have not been kept. or returns adequate for our audll have not been
received from branches not v1511ed by us,. or
the financial statements are not in agreement wllh the accounting records and returns., or
certain disclosures of Iruslees, remuneration spe¢ified by law are not made,. or
we have not received all the information and explanations we reqLtlre for our audit-, or
the Iruslees were not entitled to prepare the financlal slatemenls in accordan￿ wllh the small
companies, regime and lake advantage of the small companies, exemptions in preparing the Iruslees,
report and from the requirement to prepare a strategic report.
Responsibilitigs of dirgctors
As explained more fully in the Slalemenl of Trustees, Responsibilities set out on page 8, the trustees {who are
also the directors of the charitable company for the purposes of company law) are responslble 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 Iruslees determine is necessary to enable the preparation of financial slalemenls that are free from
material misslalement, whether due lo fraud or error.
In preparing the financial slatemenls, the Iruslees are responsible for assessing the charitable company's ability
lo continue as a going concern, disclosing, as applicable. matters related lo going concern and using the going
concern basis of accounting unless the trustees either intend lo Ilquldate the charitable company or to cease
operations, or have no realisliG alternative bul to do so.
Auditor's responsibilitios for the audlt of the fiDanclal statements
Our objectives are lo obtain reasonable assurance about whether the financial statements as 8 whole a￿ free
from material misstatement, whether due lo fraud or error. and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always delecl a malefial misslalemenl 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 lo influence the economic decisions of users taken on the basis of these financial slalemenls.
10

Big Life Centres
Independent audltorfs report
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIG LIFE CENTRES
Audltor'8 responslbllltles for the audlt of the financlal statgmgnts {contlnuedl
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures
In line with our responsibilllie8, outlined above. lo delect material misslalemenls in respect of irregularities,
including fraud. The specific procedures foi this engagement and the exlenl lo which these are capable of
deteGting irregularities, including fraud is detailed below..
Our approach lo idenlrfying and assessing the risks of material misslalemenl in respect of irregularities. Including
fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured that the engagement team collectively had the appropriate competence.
capabilities and skills lo identify or recognise non-compliance with applicable laws and regulations.
we identified the laws and regulations applicable lo the charitable company through discussions wllh
Iruslees and other management, and from our knowledge and experience of the charity sector.
we focused on specifio laws and regulations which we consldered may have a direGI material effect on
the financial statements or the operations of the Gharilable company, including the Companies Act 2006,
the Charities Act 2011, laxalion legislation. data protection. anli-bribery, employment, environmental and
health and safety legislation.
we assessed the exlenl of compliance with the laws and regulations idenlrfied above through making
enquiries of management and inspecting legal correspondence.
Identified laws and regulallons were communicated within the audit leam regularly and the team
remained alert lo instances of non-compliance throughout the audit.
We assessed the susceptibility of the charitable company's financial statements lo material misslalement.
including obtaining an underslandlng of how fraud might occur, by..
making enquiries of management as lo where they consldered there was susceplibilily lo fraud, their
knowledge of actual, suspected and alleged fraud.
considering the internal control8 in place lo miligale rlsks of fraud and non-compliance wllh laws and
regulations.
To address the risk of fraud through management bias and override of controls. we..
performed analyllcal proGedures on income and salaries to identify any unusual or unexpected
relationships.
lesled journal entries lo identify unusual Iransaclions.
assessed whether judgements and assumptions made In determining the accounting estimates sel out in
note 1 were indicative of potential bias.
Investigated the rationale behind significant or unusual transactions.
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from financial transactions, the less likely il is that we would become aware of non-compliance.
Audillng standards also limit the audlt procedures required lo identify non-compliance with laws and regulations
to enquiry of the direclo¥s and other management and the inspection of regulatory 2nd legal correspondence, if
any.
Material misslalemenls that arise due to fraud can be harder lo delecl than those Ihal arise from error as they
may involve deliberate concealment or collusion.
A further description of our responsibS1ities for the audit of the financial slalements is located on the Financial
Reporting Council's website at.. www.frc.org.uklaudilorsresponsibililies. This description forms part of our
auditor's report.

Big Life Centres
Indopondgnt audltorfs report
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIG LIFE CENTRES
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Parl
16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the charitable
company's members those mallers we are required to stale lo them in an audilorfs report and for no other
purpose. To the fullest extent permilled by law, we do not accept or assume responsibility lo 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.
Sue Hutchinson FCCA (Senioi Slalulory Auditor}
For and on behall of
Beever and Strulhers
Slatulory Auditor
Sl George's House
2151219 Chester Road
Manchester M15 4JE
Dale: 20 December 2021
12

Big Life Centres
Statgment of flnancial actlvltl8s
(Combining income and expendlture account)
for the year ended 31 March 2021
Restridgd
funds
Unrestricted
funds
Total
2021
Total
2020
Note
Income and endowments from:
Donations and logacies
Charitable activities
Inve51menls
4,256
5,556,403
15,235
286,451
6,554.135
11,1351
6,840,586
11.135}
Total Income
286,451
6,553,000
6,839,451
5,575,894
Expendlture on:
Charitable 8Gtivities
4,5,6
277,312
6.304,847
6,582,159
5,554,450
Total Expènditure
277,312
6,304,847
6,582,159
5,554,450
Net Incomg and movement In
fund$
9,139
248,153
257.292
21.444
Total Funds brought forward at
1 April 2020
17,822
1,785,798
1,803,620
1,782176
Total Funds earrl8d fonvard at
31 March 2021
26.961
2,033.951
2.060,912
1.803,620
The statement of financial activities includes all gains and losses recognised in the year.
All amounts relate lo continuing aclivllles.
The notes on pages 15 to 27 form parl of these financial slalemenls.
13

Big Life Centres
Balanoe sheet
at 31 March 2021
Company number 03311884
Notg
2021
2021
2020
2020
Fixed assgts
Tangible assets
10
1.119,510
1,147,303
Current assgts
Debtors
Cash al bank and in hand
138.793
1,580.453
369.369
1.074,457
1.719,246
1,443,826
Crgditors: amounts falllng due
within one year
12
{655.844)
1705,5091
Net current assets
1,063,402
738.317
Total assets less current Ilabllltles
2,182,912
1,885,620
Defined Benefit Pension Scheme
19
1122,0001
182,0001
Total net assets
14.15
2,060.912
1.803,620
The funds of the charlty:
Reslricled income funds
Unreslrlcted funds
15
15
26.961
2.033,951
17,822
1,785,798
Total funds
2,060,912
1,803,620
These accounts are prepared in acoordance with the special provisions of Part 15 of the Companies Act relating
lo small companies and constitute the annual accounts required by the Companies Act 2006 and are for
circulation lo members of the oompany.
The financial statements on pages 13 10 27 were approved and aulhorised for issue by the board on 151h
November 2021 and are signed on ils behalf by:
F Selvan
Trustee, approved and aulhorised on behalf of the Trustees
Dale.. 15 November 2021
The notes on pages 15 10 27 form parl of these financial statements.
14

Big Life Centres
Notes formlng part of the flnancial statements
for the yoar ended 31 MarGh 2021
Accounting pollcles
General Infomiatlon
Big Life Cenlres Is a private company, limited by guarantee. Incorporate(l in England and Wales under
the Companies Act 2006 and Charities Act 2011. The address of the registered office is provided in
Legal and admlnislralive details. Dolai18 of the charity's operations are provided in the Directors, and
Trustees. Report.
Accountlng Pollcles
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparallon of the financial slalemenls are as follows..
(a) Basis of preparatlon
The financial slalemenls have been prepared in accordance with Accounting and Reporting by
Charities.. Slalement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 (effective 1 January 2019) - (Charities SORP IFRS 1021). the Financial Reptsrling Standard
applicable in the UK and Republic of Ireland IFRS 1021, the Companies Act 2006 and the Charities Act
2011.
Big Life Cenlres meets the definition of a publlc benefit enlily under FRS 102. Assets and liabilities are
initially recogni8ed al their historic cost or Iransa¢lion value.
The financial statements are prepared in sterling which is the funGtional currency of the charity.
The financial statements have been prepared on a going concern basis whlch assumes an ablllty lo
continue operating for the foreseeable future. There are no material uncertainties about the charity's
ability lo continue as a going concern and the level of reserves al 31 March 2021 oxceeded largel
reserves by £100K therefore the Trustees consider il appropriate to continue lo prepare the financial
statements on a going con￿rn basis. The Trustees are currently considering capital improvements lo
the ¢ompany's property (Zion and Kath Locke} which will utilise excess reserves.
Whilst COVID-19 has had a major Impact on operational activity and service delivery (for example, a
reduction in revenue from rentals should lock-downs Gonlinuel it is not expected lo have a significant
impact financially in terms of golng concem.
Ib) Lègal status of the Charlty
The charity is a company Ilmlleij by guarantee and has no share capital. In the event of the charity
being wound up, the Ilabillty In respect of the guarantee is limited to £10 per member of the Charity.
(c) Incomlng resources
Voluntary income is recelved by way of donations and gifts and Is Included in full in the Slalemonl of
Financial Activities when receivable.
Grants, including grants for the purchase of fixed assets, are recognised in full In the Statement of
Financial Aclivilles in the year in which they are receivable.
Government grant Income received from the Coronavirus Job Retention Scheme I'Furlough income,)
has been recognised on a receivable basis In the Slalemenl of Financial Aclivilles over the same
period as the costs lo which il relates. The govemmenl grant income is classified as reslricled.
Services and recharge income reflects revenue recognised in respect of services supplied during the
year. Incoming resources from investments is recognised when receivable.
15

Big Life Centres
Notes formlng part of the flnanclal statements
for the ygar ended 31 March 2021 (contlnued)
Accounting policies (Gonlinued)
{d} Resources expended and cost allocatlon
Resources expended are recognised in the period in which they afe incurred.
Resources expended are allocated lo the particular acllvily where the cost relates directly to that
aclivily. Certain other costs. which are allribulable lo more than one aclivily, are apportioned across the
cost categories on the basis of an estimate of the proportion of lime spent by staff on those aclivilies.
Costs allocated to charitsble activities are the costs associated with achieving the charity's main
objectives.
Governance costs represent expenditure relallng lo the governance of the charlty, to allow il lo operate
and to generate informallon for public accountability.
(el Fund accountlng
Unreslricled funds are donallons and other incoming resources receivable or generated for the objects
of the charlty without further specifled purpose and are available as general funds.
Reslrlcted funds are lo be used for speGifiG purposes as laid down by the donor. Expenditure which
meets these criteria is charged to the fund, together with a fair allocation of management and support
costs.
(fj Penslons
Big Life Cenlres is a member of the Big Life Group's defined conlrlbution pension scheme and the
pension charge relating lo this scheme represents the amounts payable by the charity to the fund In
respect of the year.
Big Life Centre5 is also a member of the National Health Service defined benefit pension scheme for 811
ils eligible employees. The NHS scheme is a mulli-employee defined benefit scheme where there are
no separable identifiable assets and liabilities therefore costs are accounted for as a defined
contribution scheme.
See note 19 for further details.
{g) Corporation taxatlon
The charity is exempl from lax on income and gains under Section 202 of the Corporation Act 2010 to
the extent that these are applied lo its charitable objects.
(h) Tanglble flxed assets
Items of equipment are capilalised al cost where the purchase price exceeds £2,000.
Depreciation is provided lo write off the cost of tangible fixed assets on a straight line basls over their
expected useful lives as follows..
Leasehold property is depreciated on a straight line basis over 60 years.
Leasehold improvements are depreciated on a straight line basis over 60 years.
Offlce and gym equipment is depreciated on a straight line basis over 4 years.
16

Big Life Centres
Notgs fomilng part of thg financlal statomgnts
for the year ended 31 March 2021 (continued)
Aceountlng poliGigs (continued)
(11 Dèbtors
Trade and other debtors are recognised al the selllemenl amount due after any trade discount offered.
Prepayments are valued at the amount propaid after taking account of any trade discounts due.
ti) Cash at bank and In hand
Cash al bank and cash in hand includes cash and short term highly liquid investment5 Wtlh a short
malurily of three months or less from the dale of acquisition or opening of the deposit or similar
account.
(k) Credltors 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 lo a third party and the amount due lo sellle the
obligation can be measured or eslimaled reliably. Creditors and provisions are normally recognised al
their selllement amount after allowing for any trade discounts due.
(l) Financial Instruments
The charity only has financial assets and financial liabllilies of a kind that qualrfy as basic financial
Inslrumenls. Basic financial instruments are initially recognised al Iransacllon value and subsequently
measured al their selllemenl value.
{ml Leases
Rentals payable under operating leases are charged lo the Statement of Financial Activities on a
straighl-line basis over the lease term. Any premiums received al the inception of the lease are
recognised on a slraighl-line basis over the life of the lease.
In) Judgemènts
In preparing these financial stalemenls. the dlreGtors have made the following judgemerils-
Determine wh8lher leases entered into by the charity either as a lessor or a lessee are operating
leases or finance leases. These decisions depend on an assessment of whether the risks and
rewards of ownership have been transferred from the lessor lo the lessee on a lease by lease
basis.
Determine whether there are indicators of Impairment of the charity's tangible assets. Factors
taken into consideration in reaching such a decision include the economic viability and expected
future financial performance of the asset and where it is a component of a larger cash%enerating
unil, the viability and expected future performance of that unil.
Other key sources of esllmalion uncertainly:
Tanglble flxed assets (seè notè 10)
Tangible fixed assets are depreciated over Ihelr useful lives laklng into account residual values,
where appropriate. The actual lives of the assets and residual values are assessed annually and
may vary depending on a number of factors.
In re-assessing asset lives. factors such as
technological innovallon. product life cycles and maintenance programmes are taken into account.
Residual value assessments consider iSSL+es such as future market conditions. the remaining lif@ of
the asset and projected disposal values.
17

Big Life Centres
Notes forming part of the financial Statements
for the year ended 31 March 2021 (contlnued)
2 Income from charltable actlvltles
Restrlctèd Unr8strictgd
Funds
Funds
Total
Funds
2021
Restricted Unrestrlcted
Funds
Funds
Total
Funds
2020
Grants recelved
The Big Local Plan
Transformation Fund
Furlough Grant
Local Pilot
Minor Grants
177,274
177.274
265,191
237,966
g67
10,260
54,468
265,191
237,966
967
10,260
56,428
76,171
32,197
809
76.171
32.197
809
1.960
286,451
286,451
568,852
1,960
570,812
ServiGgs and rgcharggs
Contract services
6,127,724 6,127,724
4.575,411 4,575,411
Room bookings and
external servlce chaiges
256,335
256.335
272,291
272,291
Sundry income and
recharges
170.076
170,076
137,889
137,889
6.554,135 6,554,135
4,985,591 4,985.591
Total Income from
charltable actlvltles
286,451
6,554,135 6,840.586
S68,852
4,987.551
5,556,403
Investments
Unrgstricted
Funds
2021
Unrestrlcted
Funds
2020
Bank Intere81
Inlercompany Interest
2,502
13,637)
2.929
12.306
11,1351
15,235
18

Big Life Centres
Notgs formlng part of the financlal statgmgnts
for the year ended 31 March 2021 (continued)
4 Expendlture on ¢haritable actlvltles
Services
and
recharges Governance
2021
2020
Staff costs
Depreciation
General
Equipment hire
Minor equipment
Properly expenses
Recharges - group companies
Governance costs.. audit fees
3,714,658
27,793
1,820,324
7,174
22,444
215,291
764,782
3,714,658
27.793
1,820.324
7.174
22,444
215,291
764,782
9,693
2,915,461
27.793
1,555,355
8,339
43,608
372,900
625,956
5,038
9,693
6,572.466
9,693
6,582,159
5,554,450
Restricted
277,312
277,312
565,967
Unrestricted
6,295.154
9,693
6,304,847
4.988,483
6,572,466
9,693
6,582,159
5,554,450
Recharges from group companle$ relate to Finance, HR, Payroll and other c8nlral support services
provided by Big Life Group.
5 Total resources expended
Staff
¢osts
Other
Costs
2021
Total
2020
Total
Dgpreclatlon
Services and recharges
Governance costs
27.793
3,714,658
2.830,015
9,693
6,572,466
9,693
5,549,412
5.038
27,793 3,714,658
2,839,708
6,582,159
5,554,450
6 Summary analysis of expendlture and rèlated income
Income
Expenditure
Net
Contract services
Room hire
other
Interest
Governance.. audit fees
6,414,175
256,335
170,076
11,135)
6,572,466
1158,291)
256,335
170,076
11,135)
19,6931
9,693
6,839,451
6,582,159
257,292
19

Big Life Centres
Notes formlng part of the flnanclal statomgnts
for the year ended 31 March 2021 (continued)
Net income
Nel inGome for the year is staled after charging..
2021
Total
2020
Total
Rental under operating leases- office equipment
Auditor's remuneration
Depreciation
8,783
9,693
27,793
3,192
5,038
27,793
46,269
36,023
Remuneratlon and expenses
2021
2020
staff costs..
Salaries
Social security costs
Pension costs {see note 191
Defined Benefit Pension costs {see note 19)
3,255,128
257,102
162,428
40,000
2,539.567
209,926
132,968
33,000
3,714,658
2.915.461
The average full lime equivalent number of persons employed {ba5ed on
a 35 hour weekl and analysed by functlon was..
Number
Number
Services and projects
122
101
The average monthly headcounl was 139 staff {2020 - 117 staff).
No employee received emoluments of more than £60,000 in the current or prior year.
Key management personnel of the charity are the Trustees and senior leadership of the group. Costs are
borne by the parent company, The Big Life Company Limited and are not recharged to Big Life Centres. The
total employee benefits paid lo key management personnel by The Big Life Company Limited was
£409,631, Comprised of salary of £352,000, pension contributions of £16.250 and employers national
insurance contributions of £41,381 12020.. £390,827, comprised of salary of £338,000, pension contributions
of £15,500 and employers national insurance contributions of £37.3271.
The salary of the Chief Executive and Accounting Officer, a Trustee. is paid by The Big Life Company
Limited. Employee benefits of £106.148, comprised of salary of £90.000, pension contributions of £4,250
and employers national insurance contributions of £11,89812020.' £99,099 comprised of salary of £85,000,
pension contributions of £4,250 and employers national insurance contributions of £9,849) was paid by The
Big Life Company Limited during the year.
Tru$tg9¥' Trmuneration and expenses
During the year remuneration of £8,00012020.. £8,000) was paid lo E Robinson, a Iruslee, by The Big Life
Company Limited for her role as chair of The Big Life Company Limited. Costs are borne by the parent
¢ompany, The Big Life Company Limited and are not recharged lo Big Life Cenlres.
No other Iruslee received remuneratlon from the charity or a related enlily during the year {2020.. £nill other
than as disclosed in nole 8.
No Teimburserrenl of expenses h88 been made lo Iruslees during the year {2020.' £nil}-
20

Big Life Centres
Notès fomiing part of thè financlal Statemènts
for tho year ended 31 Maroh 2021 (contlnued)
10 Tangible flxed assets
Leasehold
property
Leasehold
Improvements
Offlce
Equlpment
Gym
Equlpment
Total
Cosl
Al 1 Aprll 2020
1,600,000
67,471
57,613
16,060
1,741,144
Al 31 March 2021
1,600,000
67,471
57.613
16.060
1,741.144
DepreGlation
At 1 April 2020
Charge for the year
506,658
26,666
13.510
1.127
57.613
16.060
593,841
27,793
Al 31 March 2021
533,324
14,637
57,613
16,060
621,634
Net book value
Al 31 March 2021
1,066.676
52,834
1.119,510
Al 31 March 2020
1.093,342
53,961
1,147,303
11 Dobtors
2021
2020
Trade debtors
Amounts owed by group entities
Prepayments
Accrueil Income
34,317
75,041
29,435
197,104
130.113
41.184
968
138,793
369.369
All debtors fall due within one year.
Amounts owed by group undertakings are unsecured and repayable on demand.
21

Big Life Centres
Notes forming part of the flnanclal statomgnts
for the year endod 31 March 2021 (continued)
12 Credltors: amounts falling dug within one year
2021
2020
Trade credilofs
Amounts owed lo group entities
Social security and other taxes
Accruals
Deferred income {nole 131
71,704
32,487
45,235
258,168
248,250
155.664
69,920
64,214
200.817
214.894
655,844
705,509
All creditors fall due within one year.
Amounts owed lo group undertakings are unsecured, interest free and repayable on demand.
13 Deferred Income
Deferred income represents grant, servlces and rechargo income received in advance.
Balance al 1 April 2020
Amounts received and deferred In the year
Amounts released lo Incoming resources in the year
214,894
173,132
1139,7761
Balance at 31 March 2021
248,250
Of the £248.250 of deferred incorne, £5,500 for Kalh Locke Centre room bookings, £5,775 is held for Salford
Healthy Livirbg Centre room bookings, £2,525 for Rochdale Living Well walking groups, £30,000 for
Rochdale Living Well Covid project, £99,041 for Big Local Plan, £59,230 for Achieve underspend, £6,211 for
Kirkholl Ride & Repair, £8,637 for Local Pilot, £10.000 for Whisper Sisters, £6,070 for childhood Obesity
Trail Blazer, £14,000 for Wellbeing Matters, £261 for Be Well and £1,000 for MFP.
14 Analysis of n8t assats batwgon funds
Rostricted
Unrestrlct9d
Total
Nel current assets
Defined benefit pension scheme liability
Fixed assets
26,961
1,036,441
(122,0001
1,119,510
1,063,402
(122,0001
1,119.510
26,961
2,033,951
2.060.912
22

Big Life Centres
Notgs forming part of th8 financial statements
for the year ended 31 March 2021 (contlnued)
15 Movement In funds
Balance
At
1 Aprll
2020
Balance
at
31 March
2021
Income
Expendlturg
Transfers
Rostrictod
fund$
Chisholm
Memorial
Transition
Fund
Manchester
City Council I
Other
Transformation
Fund
Big Local Plan
Kirkholt Repalr
& Ride
Local Pilot-
Sport England
Free from
Eczema
Furlough
Grant IHMRCI
6,250
6,250
1.033
1,033
4,644
4,644
5,595
5,595
177,274
809
167,835
809
9,439
32,197
32.197
300
300
76,171
76.171
Subtotal
17,822
286,451
277,312
26,961
Unrestrlcted
funds
General funds
1,732,592
6,553.000
6,304,847
53,206
2.033,951
Designated
project funds
53,206
(53,2061
Total funds
1,803,620
6.839.451
6,582.1 $9
2,060,912
Al 31 March 2021 Big Life Centres held reslricled funds of £26,961 12020 - £17,822) this comprised £6,250
remaining from the Di Chisholm Memorial which paid for the outdoor gym al the Zion Cenlre, £1,033
remalning from the Transition fund which allowed preparations and slrucluring for the change in funding,
£4,644 for several small projects from Manchester City Council and other5, £5,595 from the Transformation
Fund funded by Rochdale Borough Council and £9,439 from Big Local Plan.
At 31 March 2021 Big Lrfe Cenlres held general funds of £2,033,951 (2020 - £1,732.5921. Al 31 March 2021
Big Life Centre5 held designated funds of £0 in relation to specifio future project commitments 12020
£53,206). The reserve level is considered sufflclent to sa115fy the reserves policy.
23

Big Life Centres
Notes fomiing part of the financial statements
for the year ended 31 March 2021 (contlnued)
16 Related party transactlons
In accordance with FRS 102, the charity dlscloses related party transactions that were recognised in the
Slalemenl of Financial Aclivilies. Remuneratlon of key management personnel is disclosed in note 8.
Trustees. remuneration and expenses are disclosed in note 9.
The charity Is charged for direct salary costs, finance, HR. payroll services and other central support services
provided by The Big Life Company Limited. Salary costs are reoharged based on staff Ilme and other costs
are recharged based on % of income.
During the year the charity charged other group entities £19,28712020.. £42,022) for office space and room
rentals.
Related party transactions with other group entities durlng the year with were as follows..
Amounts charged to
Amounts charged by
group entities
group entities
2021
2021
2020
2020
The Big Life Company Limited
Self Help Services Ltd
Big Issue North Trust Ltd
Big Life Schools
14,146
5,141
30,089 4,567,436 3,580,154
9,959
1,974
19,287
42,022 4,567,436 3.580,154
rhe following amounts were owed byllo group entities the year-end:
Amounts owed by
group entitles
2021
Amounts owed to
group gntities
2021
2020
2020
The Blg Llfe Company Limited
Self Help Services Lt
Big Issue North Trust Ltd
Big Life Schools
68,802
6,239
31,702
2,902
154,487
151.919
75.041
34,613
154.487
151,919
In addition the charity's defined benefit pension scheme liability is a gLJarantee lo The Big Life Company
Limited lo underwrite the deficit in respect of appropriate Big Life Cenlres employees. Further details are
disclosed in note 19.
There were no other related party transactions during the year12020'. none).
24

Big Life Centres
Notes formlng part of the flnanclal statgments
for the year ended 31 March 2021(continued)
17 Ultimatg parent undertaklng and controlling party
The ultimate parent company and controlling party Is The Big Life Company Limited, a company limited by
guarantee incorporated in England and Wales.
The parent undertaklng of the smallest and largest group for which consolidated accounts are prepared is
The Big Life Company Limited. Consolidated accounts are available from Companies House, Crown Vvay,
Cardrff, CF14 3UZ.
The mlssion of The Big Life Company Limited is to create opportunities for the people who have the least to
change their lives. Two of the directors of Blg Life Cenlres are also directors of The Big Life Company
Limiled. Operational and strategic oversight of Big Life Cenlres is exercisod by The Big Life Company
Limited.
18 Commltmgnts
Operatlng Igasg commltments
At 31 March 2021, the charity had total future minimum commitments under non-cancellable operating
leases as sel out below:
2021
2020
Operating leases commltmenl$ which are owed..
Land and bulldlngs
Not later than one year
12.000
12.000
Offlce èquipment
Not later than one year
Later than one year and not later than five years
6,511
10,058
3,192
7,182
16,569
10,374
25

Big Life Centres
Notès foming part of the flnancial statements
for the year gnded 31 March 2021 (Gontinued)
19 Penslons
Big Lèfe Centres operates three pension schemes..
Big Llfe Cenlres Pension Fund
This Is a defined contribution scheme available lo all employees.
N8tion81 He8lth servi￿ Pension Scheme (group)
Past and present employees are covered by the provisions of an NHS Pension Scheme. Details of the
benefits payable and rules of the Scheme can be found on the NHS Pensions website at
www.nhsbsa.nhs.ukJpensions. It is an unfunded defined bonefil scheme that covers NHS employers. GP
practices and other bodies. allowed under the direction of the Secretary of Slate for Health and Social
Care in England and Wales. 11 is not designed lo be run in a way that would enable NHS bodies lo
identify their share of the underlying scheme assets and liabilities. Therefore. the scheme is accounted
for as if it were a defined contribution scheme.. the cost lo the NHS body of parlicipallng in the scheme 18
taken as equal lo the contributions payable lo that scheme for the accounting period.
In order that the defined benefll obligations recognised in the financial statements do not differ materially
from those that would be determined al the reporting dale by a formal actuarial valuation, the FReM
requires that the period between formal valuations shall be four years, with approximate assessments in
intervening years..
An outline of these follows..
a) Accounting valuation
A valuation of scheme Ilabilily is carried out annually by the scheme actuary (currently the Govemmenl
Actuary's Deparlmenll as al the end of the reporting period. Thi5 ulilises an actuarial assessment for the
previous accounting period in conjLJnction with updated membership and financial data for the current
reporting period. and is accepted as providing suitably robust figures for financial reporting purposes. The
valuation of scheme liability as al 31 March 2021, Is based on valuation data as 31 March 2020, updated
10 31 March 2021 with summary global member and accounting data. In undertaking this actuarial
assessment, the methodology prescribed in IAS 19. relevant FReM inlerprelations, and the discount rate
prescribed by HM Treasury have also been used. The valuation methodology prescribed in IAS 19 is
considered to be broadly aligned with that of FRS 102 under UK GAAP which are the aGGounling
standards applicable lo Big Life Cenlres.
The latest assessment of the liabilities of the scheme is contained in the report of the scheme actuary
which forms part of the annual NHS Pension Scheme (England and Wales) Accounts. These accounts
can be viewed on the NHS Pensions website and are published annually. Copies can also be obtained
from The Slalionery Office.
bl Full acluarial Ifundingl valuation
The purpose of this valuation is lo assess the level of liability in respect of the benefits due under the
schemes Ilaking into account recent demographic experience). and lo recommend conlrlbution rates
payable by employees and employers.
The latest actuarial valuation undertaken for the NHS Pension Scheme was completed as at 31 March
2016. The results of this valuation set the employer contribution rale payable from 1 April 2019 10 20.6¥0,
of pensionable pay. The 2016 funding valuation was also expected lo lesl the cost of the Scheme relative
to the employer cost cap that was set following the 2012 valuation. In January 2019, the Government
announced a pause lo the cost control element of the 2016 valuations, due lo the uncertainly around
member benefits caused by the discrirrinalion ruling relating lo the Mccloud case.
26

Big Life Centres
Notos formlng part of the flnancial statements
for thg year ended 31 March 2020 (contlnued)
19 Penslons l¢ontlnued)
The Government subsequently announced in July 2020 that the pause had been lifted. and so the cost
control element of the 2016 valuations could be completed. The Government has sel out that the costs of
remedy of the discrimination will be included in this process. HMT valuation directions will sel out the
technical detail of how the costs of remedy will be inclLided in the valuation process. The Government has
also confirmed that the Government Actuary is reviewing the cost control mechanism {as was originally
announced in 2018}- The review will assess whether the cost control mechanism is working in line with
original government objectives and reported lo Government in April 2021. The findings of this review will
not impact the 2016 valuations. wllh the aim for any changes lo the cost cap mochanism lo be made in
lime for the completion of the 2020 actuarial valuations.
Local Government Scheme- The Greater Manchester Penslon Fund IGMPFI
The defined benefit pension scheme liability reflects the Charity's share of the Local Government defined
benefit deficit in respect of ils employees. The amount is a gLJaranlee lo The Big Life Company Limlled lo
undeNrile the deficit in respect of appropriate Big Life Cenlres employees.
20 Donatlons
Big Lrfe Cenlres is not charged rent for occupying tho Kath Locke Centre from Places for People. Big Life
Cenlres has the right lo occupy the property rent free provided they are operating within their charitable
objoclives as noted in the Trustees report. The market value of the annual rent al the properly is deemed
not material lo Big Life Cenlres and the Trustees do not believe il lo be commercially efficient lo spent lime
or resources on obtaining an accurate value. Therefore no value has been included in the financial
slalemenls.
27