2022-03-31-accounts

Big Life Centres (a company limited by guarantee)

Annual Report

Year Ended

31 March 2022

Company Number 03311884 Charity Number 1062333

Report and financial statements for the year ended 31 March 2022

Big Life Centres

Contents

Page:

• 1 Legal and administrative information

• 2 Directors' and trustees' report 8 Statement of trustees' responsibilities

• 9 Independent auditor's report

• 13 Statement of financial activities

• 14 Balance sheet

• 15 Notes to the financial statements

Big Life Centres

Legal and administrative information for the year ended 31 March 2022

Directors and Trustees
of the charity:	M Fitzgibbon
	F Selvan
	E Robinson
	S Islam
	A Rafferty (Resigned 1 April 2022)
	L Symonds
Secretary:	M Fitzgibbon
Principal and
Registered Office:	1stFloor
	463 Stretford Road
	Manchester
	England
	M16 9AB
Company Number	03311884
Charity Number	1062333
Website	www.thebiglifegroup.com
Constitution:	The charity is registered as a company limited by
	guarantee. The governing documents are the
	company’s memorandum and articles of association.
Bankers:	Santander
	Bridle Road
	Bootle
	Merseyside
	L30 4GB
External Auditor:	Beever and Struthers
	St George’s House
	215-219 Chester Road
	Manchester
	M15 4JE

1

Directors' and trustees’ report for the year ended 31 March 2022

Big Life Centres

The directors and trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 March 2022.

Legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice "Accounting and Reporting by Charities".

1 Structure, Governance and Management

Status

Big Life Centres is a company limited by guarantee, (company number 03311884), and a registered charity (number 1062333) governed by its memorandum and articles of association.

Directors and Trustees

The Trustees serving during the year were as follows.

M Fitzgibbon F Selvan E Robinson S Islam A Rafferty (Resigned 1 April 2022) L Symonds

Recruitment and Training of Trustees

As set out in the Articles of Association, the Chair and other Trustees are appointed by The Big Life Company Limited by sending a notice in writing to the Charity.

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 to one meeting with the Chair each year to 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.

Organisational Management

The Board of Trustees evaluate and agree the priorities of the organisation as a whole and sub committees of the Board determine the general policies. Big Life Centres is part of the Big Life Group of social businesses and charities. It 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 charity may be exposed to in the next financial year and have established strategies to mitigate those risks. A risk management process is in place whereby risks are identified and profiled against likelihood and consequence, with actions put in place. Each risk is assigned to a member of the Senior Management Team.

2

Directors' and trustees’ report for the year ended 31 March 2022 (continued)

Big Life Centres

Key Management Personnel - Remuneration

Big Life Centres consider its key management personnel to be trustees and senior leadership of the group. Full costs are borne by The Big Life Company Limited and disclosed in those accounts. The costs of the charity’s key management personnel relating to Big Life Centres are paid for as part of an overall service level agreement with The Big Life Company Limited that is annually agreed by Big Life Centres trustees.

Remuneration of the senior leadership within the group is set by the group’s Audit & Remuneration Committee based on benchmarking against comparable external organisations.

2 Objects of the charity

The charity’s object and principal activity is to promote and provide initiatives to advance wellbeing. It is a charity which offers opportunities to people who have had a raw deal in life to change their lives for the better. It is an independent charity which works within the Big Life Group.

The charity manages three health and community resource centres including the Energise Centre in Salford and the Zion and Kath Locke Centres in Manchester. It also delivered coaching and the Living Well and Achieve contracts in Bolton, Salford and Trafford.

3 Statement of public benefit

The Trustees have given due consideration to Charity Commission published guidance on the operation of the public benefit requirement. Full details of the public benefit provided by the charity are detailed in the review of activities in section 4.

4 Review of activities

Big Life Centres provides community and self-help services to support people to improve their well-being. The charity manages three community health centres in Manchester and Salford (Zion, Kath Locke and Energise). The charity also delivered wellbeing services in Manchester (Be Well) and Rochdale (Living Well) and the Achieve Drug and Alcohol services in Bolton, Salford, Trafford and Bury.

The Covid pandemic continued to have a significant impact on our ability to provide services in the way we would normally do. Services have adapted delivery modes to support clients within the constraints of all Government guidance. Despite the pandemic Big Life Centres case managed a total of 44,600 clients (2021: 33,569) and achieved the following:

• Zion and Kath Locke welcomed 11,990 visitors (2021: 4,886 visitors), while Energise Centre in Salford welcomed 30,710 visitors. The outbreak of Covid-19 impacted on visitor numbers throughout the year as the drop reflected groups, exercise classes and tenants working from home throughout the pandemic. We also welcomed Safety 4 Sister as a new tenant at Zion and we completed phase one of the refurbishment of toilets. We have also introduced new low-cost therapy sessions at Kath Locke, and our bags of food have supported people in our community while preventing 8 tons of food going to waste.

• Big Life Centres delivered the Rochdale Living Well service which supported 4,461 clients (2021: 3,329 clients) and worked with 178 volunteers (which equated to 24,000 hours),and provided a rapid community response to Covid issues including door knocking to do myth busting, staffing testing sites and handing out PPE.

• The Achieve Drug and Alcohol Recovery Service operated across Bolton, Salford, Trafford and Bury. The partnership has secured Universal Funding, enhancing support to people who have substance misuse and criminal justice funding for enhanced support for rough sleepers in Bolton and Salford. Big Life have run the Assertive Outreach element of the service and the additional enhanced contracts. This year we have supported 2117 individuals. The service aims to bring people into structured treatment and re-engage with those who struggle to comply with treatment or have dropped out of treatment. The service objective is to decrease the numbers of high risk individuals losing contact with structured treatment, reduce unsuccessful completions of treatment, and engage with new clients .

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Big Life Centres

Directors' and trustees’ report for the year ended 31 March 2022 (continued)

• The Be Well wellbeing service worked with partner organisations including VCSE providers and housing providers to support 7,983 people (2021:7,709 people). This included specific Covid support, the growth of the service into the north of the Manchester, additional workers in GP practices, and we also secured an additional PCN contract in Central West Manchester. Our 16 Young Peoples pathway supported 180 young people, 90% of which were from the 30% most deprived areas of Manchester.

• Wellbeing Matters aims to build capacity through volunteering and voluntary action in Salford and support people to connect to local community assets that support wellbeing and independence and reduce the need for intervention by health and care services. Throughout the year Wellbeing Matters provided social prescribing support and worked with 2,623 people exceeding our target for the year (2021:1,169 people).

Big Life Centres provided 231 people with volunteering opportunities during the year (2021: 173 people).

5 Principal risks and uncertainties

A risk management process is in place whereby risks are identified and profiled against likelihood and consequence, with actions identified. Each risk is assigned to a member of the Senior Management team.

Coronavirus continued to be a major risk this year. This impacted our ability to 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 communication. The group were able to delay planned investments and successfully secured grants and accessed government support to manage the financial risks.

There is uncertainty around the renewal of a number of our existing Public Health contracts in their current form beyond March 2022 given the likelihood that Local Authorities’ budgets will be tight post covid. Transition to the Integrated Care System may delay commissioning decisions and increase uncertainty around the future funding priorities. Over the years we have developed good relationships with current commissioners which we may risk losing because of this change. We will need to re-position ourselves going forward to influence commissioning decisions.

Changes in the economic climate and government policy remain high on the agenda as they impact on our income and costs. Rising fuel bills have already begun to increase expenditure and we are predicting increasing wage costs in line with inflation. There is a risk that we will not be able to recover these costs through increased income and will need to reduce performance to balance budgets.

At an operational level services provided by the Group are subject to legislative and quality standards, including CHAS (the Health and Safety Quality Standard), ISO 9001 and 14001.Failure to maintain these standards would impact on the Group’s ability to retain and win contracts, therefore services are constantly reviewed and audited, and appropriate action taken to ensure targets are met and exceeded.

6 Related parties

The charity forms part of the “ Big Life Group ” of social enterprises and charities. This includes The Big Life Company Limited , a not for profit company limited by guarantee, of which one of the company'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 Longsight Community Primary School).

4

Big Life Centres

Directors' and trustees’ report for the year ended 31 March 2022 (continued)

Self Help Services Ltd is an independent charity within the Big Life Group and is a user led primary care mental health service offering self-help groups, Cognitive Behavioural Therapy (CBT), computerised CBT, counselling, volunteering and peer support.

Big Issue North Trust Ltd is an independent charity within the Big Life Group and provides services to vendors of Big Issue North magazine; including assistance with access to health care services, accommodation and addiction services.

Big Life Schools is Multi Academy Trust comprising of 2 schools.

7 Financial Review

In 2022 income increased to £7,603,259 (2021: £6,839,451) with a corresponding increase in expenditure to £7,512,498 (2021: £6,582,159). The net incoming resources for the year amounted to £90,761 (2021: £257,292). At the year-end restricted funds total £18,945 (2021: £26,961) and unrestricted funds total £2,132,728 (2021: £2,033,951).

8 Key performance indicators

Targets are set and are monitored during the year, and their progress included within the Board Reports. They are categorised under three objectives:

• We will work with more people and places to create opportunities and inspire change

• • We will be a good business with our social mission at the heart of all we do

• We will have an organisation that enables us to work in the Big Life Way

9 Reserves policy and going concern

At the year end the Reserves Policy is reviewed for all companies 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 initiatives that require investment, be paid in arrears or that may not be profitable in the early periods.

• Facilitate investment in capital assets.

• Ensure that, should a contract end, funds are available to 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 at the end of a financial year exceeds the target aim, then plans will be made to ensure that excess reserves are utilised.

At 31 March 2022 Big Life Centres held unrestricted funds of £2,132,728 (2021: £2,033,951).

The current target level of reserves is £936k and the actual level of free reserves at 31 March 2022 was £1,089k (2021: £914k). Trustees are planning major investments in buildings owned by the charity in the near future, to facilitate new post Covid ways of working

The directors are of the view that all companies in the Group are a going concern.

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Big Life Centres

Directors' and trustees’ report for the year ended 31 March 2022 (continued)

10 Future developments

The Big Life Group is in the business of changing lives and we fight inequality by working with people and places to create opportunities and inspire change. All our services work with people to support areas of their life and help remove obstacles which are barriers to individuals in changing their life for the better. We help people see the skills and support they already have so that they can build on it 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 to provide a first class service which develops a person’s resilience and is led by them and responds to their priorities.

• We never give in and celebrate a person’s achievement as we understand that everyone has the capacity for change.

• We tread new ground and learn from feedback and innovate to respond to new challenges.

• We work in partnership with people and places to achieve more together than we can achieve alone.

The Group’s Business Plan 2020-25 has identified three key work priorities over the next five years which include

• (1) To work with more people and places to create opportunities and inspire change:

• To work with more people to support them in all areas of their life.

• To have volunteer opportunities in every service.

• To increase the opportunities for people to engage with our services 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.

• (2) We will be a ‘good’ business with our social mission at the heart of all that we do:

• To grow in our existing geographies to diversify our offer and move into new areas where there is an opportunity to develop significant roots to anchor ourselves in a community.

• To increase feedback to continually improve the quality of what we do.

• To invest in our assets and technology and ensure we maximise efficiency and the quality of our data to drive service improvement.

• To reduce our carbon footprint and implement agile working.

• To ensure we have an appropriate legal structure that works for us and the people we work with.

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Big Life Centres

Directors' and trustees’ report for the year ended 31 March 2022 (continued)

(3) We will have an organisation that enables us to work in the Big 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 evidenced by achievement of Best Companies 3-Star accreditation.

• To have trained Multi-Modality Practitioners in every service and ensure all staff will be trained in strengths based approaches.

• To develop tools for people to have control of their own stories and data.

• To ensure Service user engagement shapes our services.

• To ensure all our services are informed by research and evaluation, and to measure the impact of our work.

11 Provision of information to auditor

Each of the persons who are Directors at the time when this Directors' and Trustees' Report is approved has confirmed that:

• there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the company’s auditor is unaware, and

• the trustees, having made enquiries of fellow directors and the company’s auditor that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

The auditors, Beever and Struthers, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

12 Basis of preparation

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 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 Directors’ and Trustees’ report which is contained within this report, in their capacity as Company Directors.

F Selvan Trustee

Date 30 November 2022

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Big Life Centres

Statement of trustees' responsibilities

The Trustees (who are also directors of Big Life Centres for the purposes of company law) are responsible for preparing the Trustees’ Annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year in which give a true and fair view of the state 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 financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP 2019 (FRS 102);

• make judgements and accounting estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Financial statements are published on the charity's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements, which may vary from legislation in other jurisdictions. The maintenance and integrity of the charity's website is the responsibility of the trustees. The trustees' responsibility also extends to the ongoing integrity of the financial statements contained therein.

F Selvan Trustee

Date 30 November 2022

8

Independent auditor's report

Big Life Centres

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF BIG LIFE CENTRES

Opinion

We have audited the financial statements of Big Life Centres (“the charitable company”) for the year ended 31 March 2022 which comprise the Statement of Financial Activities (combining income and expenditure account), the Balance Sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

• give a true and fair view of the state of the charitable company’s affairs as at 31 March 2022 and of its incoming resources and application of resources for the year then ended;

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

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

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

9

Big Life Centres Independent auditor's report

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF BIG LIFE CENTRES

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

• the information given in the trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

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

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

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

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

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

Responsibilities of directors

As explained more fully in the Statement 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 responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s responsibilities for the audit of the financial statements

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

10

Big Life Centres

Independent auditor's report

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF BIG LIFE CENTRES

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 specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement 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 to identify or recognise non-compliance with applicable laws and regulations.

• we identified the laws and regulations applicable to the charitable company through discussions with trustees and other management, and from our knowledge and experience of the charity sector.

• we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charitable company, including the Companies Act 2006, the Charities Act 2011, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation.

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence.

• identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud.

• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

• performed analytical procedures on income and salaries to identify any unusual or unexpected relationships.

• tested journal entries to identify unusual transactions.

• assessed whether judgements and assumptions made in determining the accounting estimates set 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 it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

11

Big Life Centres

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

Sue Hutchinson FCCA (Senior Statutory Auditor) For and on behalf of

Beever and Struthers Statutory Auditor St George’s House 215/219 Chester Road Manchester M15 4JE

Date: 9 December 2022

12

Big Life Centres

Statement of financial activities (Combining income and expenditure account) for the year ended 31 March 2022

Restricted Unrestricted Note funds funds £ £ Income and endowments from: Donations and legacies 2 - 68,272 Charitable activities 3 141,147 7,392,970 Investments 4 - 870 __ __ Total Income 141,147 7,462,112 __ __ Expenditure on: Charitable activities 5,6,7 149,163 7,363,335 __ __ Total Expenditure 149,163 7,363,335 __ __ Net income and movement in funds 8 (8,016) 98,777 __ __ Total Funds brought forward at 1 April 2021 26,961 2,033,951 __ __ Total Funds carried forward at 31 March 2022 18,945 2,132,728	Total 2022 £ 68,272 7,534,117 870 __ 7,603,259 __ 7,512,498 __ 7,512,498 __ 90,761 __ 2,060,912 __ 2,151,673	Total 2021 £ - 6,840,586 (1,135) _ 6,839,451 _ 6,582,159 _ 6,582,159 _ 257,292 _ 1,803,620 _ 2,060,912

The statement of financial activities includes all gains and losses recognised in the year. All amounts relate to continuing activities.

The notes on pages 15 to 26 form part of these financial statements.

13

Big Life Centres

Balance sheet at 31 March 2022

Company number 03311884 Note 2022 £ Fixed assets Tangible assets 11 Current assets Debtors 12 529,929 Cash at bank and in hand 1,675,342 _ 2,205,271 Creditors: amounts falling due within one year 13 (1,038,316) _ Net current assets Total assets less current liabilities Defined Benefit Pension Scheme Liability 20 Total net assets 15,16 The funds of the charity: Restricted income funds 16 Unrestricted funds 16 Total funds	2022 2021 £ £ 1,091,718 138,793 1,580,453 _ 1,719,246 (655,844) _ 1,166,955 _ 2,258,673 (107,000) __ 2,151,673 _ 18,945 2,132,728 __ 2,151,673	2021 £ 1,119,510 1,063,402 _ 2,182,912 (122,000) _ 2,060,912 _ 26,961 2,033,951 _ 2,060,912

These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The financial statements on pages 13 to 26 were approved and authorised for issue by the board on 30 November 2022 and are signed on its behalf by:

F Selvan

Trustee, approved and authorised on behalf of the Trustees

Date: 30 November 2022

The notes on pages 15 to 26 form part of these financial statements.

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Big Life Centres

Notes forming part of the financial statements for the year ended 31 March 2022

1 Accounting policies

General Information

Big Life Centres is a private company, limited by guarantee, incorporated in England and Wales under the Companies Act 2006 and Charities Act 2011. The address of the registered office is provided in Legal and administrative details. Details of the charity’s operations are provided in the Directors’ and Trustees’ Report.

Accounting Policies

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

(a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and the Charities Act 2011.

Big Life Centres meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at their historic cost or transaction value.

The financial statements are prepared in sterling which is the functional currency of the charity.

The financial statements have been prepared on a going concern basis which assumes an ability to continue operating for the foreseeable future, there are no material uncertainties about the charity’s ability to continue as a going concern and the Trustees consider it appropriate to continue to prepare the financial statements on a going concern basis.

(b) Legal status of the Charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

(c) Incoming resources

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable.

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

Services and recharge income reflects revenue recognised in respect of services supplied during the year. Incoming resources from investments is recognised when receivable.

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Big Life Centres

Notes forming part of the financial statements for the year ended 31 March 2022 (continued)

1 Accounting policies (continued)

(d) Resources expended and cost allocation

Resources expended are recognised in the period in which they are incurred.

Resources expended are allocated to the particular activity where the cost relates directly to that activity. Certain other costs, which are attributable to more than one activity, are apportioned across the cost categories on the basis of an estimate of the proportion of time spent by staff on those activities. Costs allocated to charitable activities are the costs associated with achieving the charity’s main objectives.

Governance costs represent expenditure relating to the governance of the charity, to allow it to operate and to generate information for public accountability.

(e) Fund accounting

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds are to be used for specific 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.

(f) Pensions

Big Life Centres is a member of the Big Life Group’s defined contribution pension scheme and the pension charge relating to this scheme represents the amounts payable by the charity to the fund in respect of the year.

Big Life Centres is also a member of the National Health Service defined benefit pension scheme for all its eligible employees. The NHS scheme is a multi-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 20 for further details.

(g) Corporation taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

(h) Tangible fixed assets

Items of equipment are capitalised at cost where the purchase price exceeds £2,000.

Depreciation is provided to write off the cost of tangible fixed assets on a straight line basis 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.

• • Office and gym equipment is depreciated on a straight line basis over 4 years.

16

Notes forming part of the financial statements for the year ended 31 March 2022 (continued)

Big Life Centres

1 Accounting policies (continued)

(i) Debtors

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

(j) Cash at bank and in hand

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

(k) Creditors and provisions

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

(l) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

(m) Leases

Rentals payable under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease term. Any premiums received at the inception of the lease are recognised on a straight-line basis over the life of the lease.

(n) Judgements

In preparing these financial statements, the directors have made the following judgements:

• Determine whether 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 to 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-generating unit, the viability and expected future performance of that unit.

Other key sources of estimation uncertainty:

Tangible fixed assets (see note 11)

Tangible fixed assets are depreciated over their useful lives taking 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 innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.

17

Big Life Centres

Notes forming part of the financial statements

for the year ended 31 March 2022 (continued)

2 Donations and Legacies

Restricted Funds Unrestricted Funds Donations £ £ Gifts and donations - 68,272 __ __ - 68,272 _ _ Income from charitable activities Restricted Funds Unrestricted Funds Grants received £ £ The Big Local Plan 93,644 - Furlough Grant 14,349 - Local Pilot 24,842 Minor Grants 8,312 23,867 __ __ 141,147 23,867 _ _ Services and recharges Contract services - 7,064,035 Room bookings and external service charges - 267,453 Sundry income and recharges - 37,615 __ __ - 7,369,103 _ _ Total income from charitable activities 141,147 7,392,970 _ _ Investments Bank Interest Intercompany Interest	Total Funds 2022 Restricted Funds Unrestricted Funds Total Funds 2021 £ £ £ £ 68,272 - - - __ _ _ _ 68,272 - - - _ _ _ _ Total Funds 2022 Restricted Funds Unrestricted Funds Total Funds 2021 £ £ £ £ 93,644 177,274 - 177,274 14,349 76,171 - 76,171 24,842 32,197 - 32,197 32,179 809 - 809 __ _ _ _ 165,014 286,451 - 286,451 _ _ _ _ 7,064,035 - 6,127,724 6,127,724 267,453 - 256,335 256,355 37,615 - 170,076 170,076 __ _ _ _ 7,369,103 - 6,554,135 6,554,135 _ _ _ _ 7,534,117 286,451 6,554,135 6,840,586 _ _ _ _ Unrestricted Funds 2022 Unrestricted Funds 2021 £ £ 870 2,502 - (3,637) __ _ 870 ______ (1,135) __	Total Funds 2021 £ - __ -
		_ Total Funds 2021 £ 177,274 76,171 32,197 809 _ 286,451
		_ 6,127,724 256,355 170,076 _ 6,554,135
		__ 6,840,586

3 Income from charitable activities

4 Investments

18

Big Life Centres

Notes forming part of the financial statements for the year ended 31 March 2022 (continued)

5 Expenditure on charitable activities

Expenditure on charitable activities
Staff costs Depreciation General Equipment hire Minor equipment Property expenses Recharges - group companies Governance costs: audit fees Restricted Unrestricted	Services and recharges Governance £ £ 4,191,849 - 27,793 - 2,042,917 - 7,266 - 32,557 - 382,644 - 822,207 - - 5,265 _ _ 7,507,233 5,265 _ _ 149,163 - 7,358,070 5,265 _ _ 7,507,233 5,265	2022 £ 4,191,849 27,793 2,042,917 7,266 32,557 382,644 822,207 5,265 _ 7,512,498 _ 149,163 7,363,335 __ 7,512,498	2021 £ 3,714,658 27,793 1,820,324 7,174 22,444 215,291 764,782 9,693 __ 6,582,159
			_ 277,312 6,304,847 _ 6,582,159

Recharges from group companies relate to Finance, HR, Payroll and other central support services provided by The Big Life Company Limited.

6 Total resources expended

Staff Depreciation costs £ £ Services and recharges 27,792 4,191,849 Governance costs - - _ _ 27,792 4,191,849 _ _ Summary analysis of expenditure and related income Donations and legacies Grants Contract services Room hire Other Interest Governance: audit fees	Other 2022 Costs Total £ £ 3,287,592 7,507,233 5,265 5,265 _ _ 3,292,857 7,512,498 _ _ Income Expenditure £ £ 68,272 165,014 7,064,035 267,453 37,615 870 - - - 7,507,233 - - - 5,265 _ _ 7,603,259 7,512,498	2021 Total £ 6,572,466 9,693 _ 6,582,159 _ Net £ 68,272 165,014 (443,198) 267,453 37,615 870 (5,265) __ 90,761
		_

7 Summary analysis of expenditure and related income

19

Big Life Centres

Notes forming part of the financial statements

for the year ended 31 March 2022 (continued)

8 Net income

Net income for the year is stated after charging:

Rental under operating leases Auditor’s remuneration Depreciation Remuneration and expenses Staff costs: Salaries Social security costs Pension costs Defined Benefit Pension costs The average full time equivalent number of persons employed (based on a 35 hour week) and analysed by function was: Services and projects	_	2022 Total £ 19,396 5,265 27,793 _ 52,454 _ 2022 £ 3,745,617 288,407 172,825 (15,000) _ 4,191,849 _ Number 132 __	2021 Total £ 8,783 9,693 27,793 _ 46,269 _ 2021 £ 3,255,128 257,102 162,428 40,000 _ 3,714,658 _ Number 122 __
	_

9 Remuneration and expenses

The average monthly headcount was 151 staff (2021 - 139 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 Big Life Company Limited, Big Life Centres Limited and Big Life Schools. The total employee benefits paid to key management personnel by The Big Life Company Limited was £615,417, comprised of salary of £529,500, pension contributions of £24,425 and employers national insurance contributions of £61,492 (2021: £409,631, comprised of salary of £352,000, pension contributions of £16,250 and employers national insurance contributions of £41,381). The amount charged to Big Life Centres Limited was £126,819, comprised of salary of £107,500, pension contributions of £5,626 and employers national insurance contributions of £13,694 (2021: nil).

The salary of the Chief Executive and Accounting Officer, a Trustee, is paid for by The Big Life Company Limited. Employee benefits of £105,450, comprised of salary of £90,000, pension contributions of £4,250 and employers national insurance contributions of £11,200 (2021: £106,148, comprised of salary of £90,000, pension contributions of £4,250 and employers national insurance contributions of £11,898) was paid by The Big Life Company Limited during the year.

20

Big Life Centres

Notes forming part of the financial statements for the year ended 31 March 2022 (continued)

10 Trustees’ remuneration and expenses

During the year remuneration of £8,000 (2021: £8,000) was paid to E. Robinson, a trustee, by The Big Life Company Limited for her role as chair of The Big Life Company Limited. Costs are borne by the parent company, The Big Life Company Limited, and are not recharged to Big Life Centres Ltd.

No other trustee received remuneration from the charity or a related entity during the year (or the prior year) other than disclosed in note 9.

No reimbursement of expenses has been made to trustees during the year (or the prior year).

11 Tangible fixed assets

Leasehold Leasehold Office Gym property improvements Equipment Equipment £ £ £ £ Cost At 1 April 2021 1,600,000 67,471 57,613 16,060 _ ________ ________ ________ At 31 March 2022 1,600,000 67,471 57,613 16,060 ________ ________ ________ ________ _Depreciation At 1 April 2021 533,326 14,634 57,613 16,060 Charge for the year 26,666 1,127 - - _ ________ ________ ________ At 31 March 2022 559,992 15,761 57,613 16,060 _ _ _ _ _Net book value At 31 March 2022 1,040,008 51,710 - - _ _ _ _ At 31 March 2021 1,066,674 52,837 - -

Total £ 1,741,144 _ 1,741,144 _ 621,633 27,793 _ 649,426 _ 1,091,718 __ 1,119,511

12 Debtors

Trade debtors Amounts owed by group entities Prepayments Accrued Income	2022 £ 330,065 20,044 83,562 96,258 __ 529,929 __	2021 £ 34,317 75,041 29,435 - _ 138,793 _

All debtors fall due within one year.

Amounts owed by group undertakings are unsecured and repayable on demand.

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Big Life Centres

Notes forming part of the financial statements

for the year ended 31 March 2022 (continued)

13 Creditors: amounts falling due within one year

Trade creditors Amounts owed to group entities Social security and other taxes Accruals Deferred income (note 14)	2022 £ 137,985 4,218 72,144 528,225 295,744 __ 1,038,316	2021 £ 71,704 32,487 45,235 258,168 248,250 __ 655,844

All creditors fall due within one year.

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

14 Deferred income

Deferred income represents grant, services and recharge income received in advance.

Balance at 1 April 2021 Amounts received and deferred in the year Amounts released to incoming resources in the year ___ Balance at 31 March 2022	£ 248,250 163,404 (115,909) ___ 295,744 __

Of the £295,744 of deferred income, £5,775 is held for Salford Healthy Living Centre room bookings, £71,777 for Achieve underspend, £43,815 for Big Local Plan, £261 for Be Well hardship fund, £6,153 for Kirkholt Ride & Repair, £11,008 for Local Pilot, £1,850 for Whisper Sisters, £6,070 for childhood Obesity Trail Blazer, £1,000 for MFP, £400 for Glasspool and £130,202 for Be Well Children and Young People.

15

Analysis of net assets between funds Restricted Unrestricted £ £ Net current assets 18,945 1,148,010 Defined benefit pension scheme liability - (107,000) Fixed assets - 1,091,718 _ _ 18,945 2,132,728	Total £ 1,166,955 (107,000) 1,091,718 __ 2,151,673

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Big Life Centres

Notes forming part of the financial statements

for the year ended 31 March 2022 (continued)

16 Movement in funds

Restricted funds Chisholm Memorial Transition Fund Manchester City Council / Other Transformation Fund Big Local Plan Kirkholt Ride & Repair Local Pilot – Sport England Whisper Sisters Furlough Grant (HMRC) Subtotal Unrestricted funds General funds Total funds	Balance At 1 April 2021 £ 6,250 1,033 4,644 5,595 9,439 - - - - _ 26,961 _ 2,033,951 __ 2,060,912	Income Expenditure £ £ - - - - - - - - 93,644 101,660 162 162 24,842 24,842 8,150 8,150 14,349 14,349 _ _ 141,147 149,163 _ _ 7,462,112 7,363,335 _ _ 7,603,259 7,512,499	Balance at 31 March 2022 £ 6,250 1,033 4,644 5,595 1,423 - - - - __ 18,945 __ 2,132,728 __ 2,151,673

At 31 March 2022 Big Life Centres held restricted funds of £18,945 (2021 - £26,961) this comprised £6,250 remaining from the Di Chisholm Memorial which paid for the outdoor gym at the Zion Centre, £1,033 remaining from the Transition fund which allowed preparations and structuring for the change in funding, £4,644 for several small projects from Manchester City Council and others, £5,595 from the Transformation Fund funded by Rochdale Borough Council and £1,423 from Big Local Plan.

At 31 March 2022 Big Life Centres held general funds of £2,132,728 (2021 - £2,033,951). The reserve level is considered sufficient to satisfy the reserves policy.

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Notes forming part of the financial statements for the year ended 31 March 2022 (continued)

Big Life Centres

17 Related party transactions

In accordance with FRS 102, the charity discloses related party transactions that were recognised in the Statement of Financial Activities. Remuneration 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 and other central support services provided by The Big Life Company Limited. Salary costs are recharged based on staff time and other cots are recharged based on estimated income.

As detailed in note 4 the charity charged The Big Life Company Limited inter-company interest of £0 (2021: £9,558)

Related party transactions with other group entities during the year were as follows:

Amounts charged to group entities	Amounts charged to group entities	Amounts charged by group entities	Amounts charged by group entities
2022	2021	2022	2021
£	£	£	£
The Big Life Company Limited 3,090,577	3,562,177	5,259.222	4,567,436
Self Help Services Limited 32,757	33,683	466	-
Big Issue North Trust Ltd 6,678	1,108		-
Big Life Schools 2,091	27		-
___	___	___	___
3,132,103	3,596,995	5,259,688	4,567,436
___	____	___	___
following amounts were owed by/to group entities at the year-end:
Amount owed by	group entities	Amounts owed to group entities
2022	2021	2022	2021
£	£	£	£
The Big Life Company Limited 19,425	68,802	4,218	154,487
Self Help Services Limited 619	6,239	-	-
Big Issue North Trust Ltd -	-	-	-
Big Life Schools -	-	-	-
___	___	___	___
20,044 ___	75,041 ____	4,218 ___	154,487 ___

The following amounts were owed by/to group entities at the year-end:

18 Ultimate parent undertaking 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 undertaking 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 Way, Cardiff, CF14 3UZ.

The mission of The Big Life Company Limited is to change lives. We fight inequality by working with people and in places to inspire change. Two of the directors of Big Life Centres are also directors of The Big Life Company Limited. Operational and strategic oversight of Big Life Centres is exercised by The Big Life Company Limited.

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Big Life Centres

Notes forming part of the financial statements for the year ended 31 March 2022 (continued)

19 Commitments

Operating lease commitments

At 31 March 2022, the charity had total future minimum commitments under non-cancellable operating leases as set out below:

Operating leases commitments which are owed: Not later than one year Later than one year and not later than five years Later than five years	2022 £ 7,134 16,097 3,723 __ 26,954	2021 £ 18,511 10,058 - __ 28,569

20 Pensions

Big Life Centres operates three pension schemes:

1 Big Life Centres Pension Fund

This is a defined contribution scheme available to all employees.

1 Big Life Centres Pension Fund

This is a defined contribution scheme available to all employees.

2 National Health Service Pension Scheme (group)

Past and present employees are covered by the provisions of the two NHS Pension Schemes. Details of the benefits payable and rules of the Schemes can be found on the NHS Pensions website at www.nhsbsa.nhs.uk/pensions . Both are unfunded defined benefit schemes that cover NHS employers, GP practices and other bodies, allowed under the direction of the Secretary of State for Health and Social Care in England and Wales. They are not designed to be run in a way that would enable NHS bodies to identify their share of the underlying scheme assets and liabilities. Therefore, each scheme is accounted for as if it were a defined contribution scheme: the cost to the NHS body of participating in each scheme is taken as equal to the contributions payable to that scheme for the accounting period.

In order that the defined benefit obligations recognised in the financial statements do not differ materially from those that would be determined at the reporting date 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 liability is carried out annually by the scheme actuary (currently the Government Actuary’s Department) as at the end of the reporting period. This utilises an actuarial assessment for the previous accounting period in conjunction 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 the scheme liability as at 31 March 2022, is based on valuation data as 31 March 2021, updated to 31 March 2022 with summary global member and accounting data. In undertaking this

25

Big Life Centres

Notes forming part of the financial statements for the year ended 31 March 2022 (continued)

20 Pensions (continued)

actuarial assessment, the methodology prescribed in IAS 19, relevant FReM interpretations, and the discount rate prescribed by HM Treasury have also been used.

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 Accounts. These accounts can be viewed on the NHS Pensions website and are published annually. Copies can also be obtained from The Stationery Office.

b) Full actuarial (funding) valuation

The purpose of this valuation is to assess the level of liability in respect of the benefits due under the schemes (taking into account recent demographic experience), and to recommend contribution 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 rate payable from April 2019 to 20.6% of pensionable pay.

The 2016 funding valuation also tested the cost of the Scheme relative to the employer cost cap that was set following the 2012 valuation. There was initially a pause to the cost control element of the 2016 valuations, due to the uncertainty around member benefits caused by the discrimination ruling relating to the McCloud case.

HMT published valuation directions dated 7 October 2021 (see Amending Directions 2021) that set out the technical detail of how the costs of remedy are included in the 2016 valuation process. Following these directions, the scheme actuary has completed the cost control element of the 2016 valuation for the NHS Pension Scheme, which concludes no changes to benefits or member contributions are required. The 2016 valuation reports can be found on the NHS Pensions website at https://www.nhsbsa.nhs.uk/nhs-pension-scheme-accounts-and-valuation-reports.

3 Local Government Scheme – The Greater Manchester Pension Fund (GMPF)

The defined benefit pension scheme liability reflects the Charity’s share of the Local Government defined benefit deficit in respect of its employees. The amount is a guarantee to The Big Life Company Limited to underwrite the deficit in respect of appropriate Big Life Centres employees.

21 Donations

Big Life Centres is not charged rent for occupying the Kath Locke Centre from Places for People. Big Life Centres has the right to occupy the property rent free provided they are operating within their charitable objectives as noted in the Trustees report. The market value of the annual rent at the property is deemed not material to Big Life Centres and the Trustees do not believe it to be commercially efficient to spent time or resources on obtaining an accurate value. Therefore no value has been included in the financial statements.

26