2023-03-31-accounts

	Page
Legal and administrative information	1
Trustees Report and Statement of Trustees Responsibilities	2 — 8
Auditors Report	9−12
Statement of Financial Activities	13
Balance Sheet	14
Cash Flow Statement	15
Notes forming part of the financial statements	16— 32

			Un −	Total	Total
		Restricted	restricted	funds	funds
Income and expenditure	Note	funds	funds	2023	2022
		£	£	£	£
Income
Donations	3	250	10,815	11,065	14,000
Income from charitable activities: −
−Grants and contracts for the provision of
supported accommodation, care, counselling,
advice and information	4	381,403	298,499	679,902	812,064
−Residents fees for supported accommodation
and care	4		553,570	553,570	394,420
Other trading activities	5		560	560	1,120
Income from investments: −
−Interest receivable on bank deposits			1,264	1.264	33
Total income		381,653	864,708	1,246,361	1,221,637
Expenditure
Raising funds
−Fundraising and trading expenditure	7		4,246	4,246	10,413
Expenditure on charitable activities	8	422,757	656.122	1.078,879	921,091
Total expenditure		422,757	660,368	1,083,125	931,504
Net (outgoing)/incoming resources
before transfers		(41,104)	204,340	163,236	290,133
Gross transfers between funds		(46222)	46,622
Net (outgoing)/incoming resources
after transfers, net (expenditure)/income
and net movement in funds for the year	9	(87,726)	250,962	163,236	290,133
Reconciliation of funds
Total funds at 1 April 2022	19	112,456	1,395,520	1,507,976	1.217,843
Total funds at 31 March 2023	19	**11.7311 **	1,646,482	1,671,212	1,507,976

	Note	2023	2022
Cash flows from operating activities
Operating profit for the financial year	18	163,236	290,133
Adjustments for: −
−Depreciation	13	30,827	22,070
−Loss on disposal o f tangible fixed assets		2,749
−Interest received		(1,264)	(33)
−(Increase)/Decrease in trade and other receivables	14	(15,910)	30,669
−Increase/(Decrease) in trade and other payables	15	440.772	(87,668)
Net cash from operating activities		620,410	255,171
Cash flows from investing activities
Purchase o f tangible fixed assets	13	(22,414)	(522,530)
Interest received		1.264	33
Net cash from investing activities		(21,150)	(522,497)
Net Increase/(Decrease) in cash and cash equivalents		599,260	(267,326)
Cash and cash equivalents at the beginning of the year		1,018,197	1,285,523
Cash and cash equivalents at the end of the year		1,617,457	1,018,197
Analysis of changes in net debt
	At		At
	1 April		31 March
	2022	Cashflow	2023
Cash at bank and in hand	1,018,197	p9,260	1617,457

le fixed assets are depreci	ated over their estimated useful lives
Land and buildings	−2%on cost less residual value
Office equipment	−33 1/3% on cost
Computer equipment	−33 1/3% on cost
Household goods	−33 1/3% on cost
Motor vehicles	−25% on cost

		Un −	Total	Total
	Restricted	restricted	funds	funds
	funds	funds	2023	2022
	£	£	£	£
Donations
−Individuals and organisations	250	10.815	11,065	14,000
	2511	10,815	11,065	14000

		Un −	Total	Total
	Restricted	restricted	funds	funds
	funds	funds	2023	2022
	£	£	£	£
Grants and contracts for the provision of
supported accommodation, care, counselling,
advice and information: −
Albert Hund				7,000
Armed Forces	4,066		4,066	9,500
Awards for All				10,000
Big Lottery	97,671		97,671	147,131
Council for Voluntary Service West Lancashire				3,000
DEFRA				2,000
Endeavour Learning Trust				2,600
Homeless Link				83,796
Lancashire Care NHS Foundation Trust	83,025		83,025	89,375
Lancashire County Council	55,000	540	55,540	48,852
Lloyds Bank Foundation				25,000
NHS Lancashire and South Cumbria ICB	57,600		57,600
NHS West Lancashire CCG		237,000	237,000	256,800
Revision		5,986	5,986	13,000
Shares Lancashire				400
The Tudor Trust		27,104	27,104	54,000
The Veterans Foundation	15,014		15,014
West Lancashire Borough Council	66,320	26,044	92,364	122,296
West Lancashire College	2,707	1,825	4,532	7,375
	381,403	298,499	679,902	882,125
Less: Deferred income	381,403	298,499	_ 679,902	(70,061) 812,064

		Un −	Total	Total
	Restricted	restricted	funds	funds
	funds	funds	2023	2022
	£	£	£	£
Residents fees for supported
accommodation and care: −
Housing benefit		327,531	327,531	168,839
Lancashire Care NHS Foundation Trust		109,500	109,500	118,800
Residents service charges		7,040	7,040	2,890
Supporting People contract income		109,499	109,499	105,064
		553,570	553,570	395,593
Less: Deferred income				(1,173)
		553,570	553,570	394,420

			Un −	Total	Total
		Restricted	restricted	funds	funds
		funds	funds	2023	2022
		£	£	£	£
	Student placement fees		560	560	1,120
			fio		1.120
6.0	Donated services and facilities
				2023	2022
	Donated facilities			16,320	16,320
				16,320	16.320

		Un −	Total	Total
	Restricted	restricted	funds	funds
	funds	funds	2023	2022
	£	£	£	£
Fundraising and trading expenditure: −
Community food project		4.246	4,246	10,413
		4,246	4,246	10,413

Expenditure on charitable activities
		Un −	Total	Total
	Restricted	restricted	funds	funds
	funds	funds	2023	2022
	£	£	£	£
Provision of supported accommodation,
care,counselling, advice and information:	−
Staff salaries and costs	223,336	273,148	496,484	456,716
Staff pensions	6,716	8,407	15,123	13,189
Coronavirus costs				2,123
Telephone	2,450	7,851	10,301	6,247
Advertising		382	382	648
Printing, postage and stationery	139	3,013	3,152	1,886
Computer maintenance and internet costs	7,253	22,488	29,741	24,750
Cleaning materials and costs	2,101	11,540	13,641	7,360
Repairs, renewals and refurbishment	1,864	14,460	16,324	30,210
Rent	16,320	75,186	91,506	94,597
Rates	634	13,980	14,614	10,228
Heat and light	512	29,650	30,162	19,152
Tanhouse Community Enterprise				4,670
Insurance	1,615	2,313	3,928	5,632
TV licence and costs		999	999	163
Life skills and removing barriers		3,238	3,238	2,032
Room hire		13,842	13,842	1,920
Counselling costs	83,715	1,650	85,365	39,556
Residents activities and events	1,036	3,561	4,597
Staff training and well−being	2,387	5,895	8,282	7,804
Health and safety costs	1,052	3,669	4,721	3,576
Reference books		21	21
Subscriptions	2,085	3,138	5,223	2,039
Travel expenses	1,839	3,125	4,964	7,025
Volunteer expenses	15	560	575	996
Service development and accreditation
awards	125	295	420	5,393
Motor expenses	8,989	20,557	29,546	13,494
Sundry expenses	982	7,099	8,081	10,681
Depreciation:
−Land and buildings		645	645	645
−Office equipment		973	973
−Computer equipment		2,192	2,192	2,698
−Household goods		1,721	1,721	78
−Motor vehicles	z	25,296	25,296	18,649
Balance carried forward	365.165	560,894	926,059	794 157

	Un −	Total	Total	Total
	Restricted	restricted	funds	funds
	funds	funds	2023	2022
	£	£	£	£
Provision of supported accommodation,
**care, counselling, advice and information: **	−
Balance brought forward	365,165	560,894	926,059	794,157
Loss on disposal o f fixed assets: −
−Computer equipment		2,749	2,749
	365,165	563,643	928,808	794.157
		Un −	Total	Total
	Restricted	restricted	funds	funds
	funds	funds	2023	2022
	£	£	£	£
Managing and administering the charity: −
Staff salaries and costs	40,597	49,687	90,284	80,597
Audit fees	1,696	4,004	5,700	5,400
Accountancy and bookkeeping services	4,805	11,338	16,143	17,340
Professional and legal fees	10,111	25,146	35,257	21,902
Foyer accreditation and development costs	−	1,400	1,400	1,400
Bank and credit card charges	383	904	1,287	295
	57,592	92,479	150,071	126,934
Total expenditure on charitable activities	422,757	656,122	1.078,879	921,091

The net movement in funds for the year is stated after charging: −
	2023	2022
	f	f
Directors emoluments and other benefits etc (Note 11.0)
Staff costs (Note 10.0)	601,891	550,502
Auditors remuneration
Audit services	5,700	5,400
Depreciation
Owned assets (Note 13.0)	30,827	22,070
Loss on disposal of fixed assets	2,749
Rent	91,506	94,597

The staff costs during the year were as follows: −
	2023	2022
	£	f
Staff salaries and costs	544,175	499,955
Social security costs	42,593	37,358
Staff pensions	15.123	13.189
	601,891	510•50A
**The number o f employees whose employee benefits (Excluding employer pension costs) **		exceeded
£60,000 was: −

The num £60,000	ber o f employees whose employee bene was: −	**fits (Excluding employer pension costs) **	exceeded
		2023	2022
**£60,001 **	−£70,000	1	1

	2023	2022
Support staff, housing, homeless, mental health and inclusion social service	14.0	14.0
Administration	7.0	7.0
Chief Executive Officer	1.0	1.0
	21.Q	22.0

	Land and	Office	Computer	Household	Motor
	**buildings **	equipment	equipment	goods	vehicles	Total
Cost
As at 1 April 2022	468,451		23,929	5,077	121,586	619,043
Additions		8,475	7,423	6,516		22,414
Disposals	:	a	(6,000)	=	:	(6,000)
As at 31 March 2023	468,451	8,475	25,352	11.593	121,586	635,457
Depreciation
As at 1 April 2022	645		20,069	2,338	34,289	57,341
Charge for year	645	973	2,192	1,721	25,296	30,827
On disposals	:	:	(3,251)	:	:	(3,251)
As at 31 March 2023	1.290	973	19.010	4,059	59 585	84.917
Net book value
As at 31 March 2023	467,16		6,342	7,534	62,0.01	550,540
As at 31 March 2022	467,806		3,860	2.739	87,297	561,70A

	2023	2022
Other debtors	1,005	1,905
Prepayments	12,729	13,707
Accrued income	100,113	82,325
	113,847	97,937

Creditors: −amounts falling due within one year
	2023	2022
Other creditors	25,945	2,259
Other taxes and PAYE	12,807	16,058
Accrued expenses	101,033	80,309
Deferred income (Note 16.0)	470,847	71,234
	010..632	169,860

	2023	2022
Balance at 1 April 2022	71,234	184,102
Amount deferred in year	470,847	71,234
Released to Statement of Financial Activities	(71,234)	(184,1021
Balance at 31 March 2023	470,847	71,234

	Total	Total
	funds	funds
	2023	2022
Balance at 1 April 2022	1,507,976	1,217,843
Net incoming resources for the year	163,236	290.133
Balance at 31 March 2023	1,671212	1,507,976

		At				At
		1 April				31 March
		2022	Incoming	Outgoing	Transfers	2023
Restricted funds
Big Lottery fund		5,671	93,480	(108,435)	9,284
Complex Needs fund			55,000	(53,568)	(1,207)	225
Counselling And		72,123	143,582	(134,924)	(80,781)
Homeless fund		1,864				1,864
Independent Supported Living fund		3,955	50,000	(68,458)	14,503
Move on Support Worker fund		20,752	−	(32,841)	12,089
Rent fund			16,320	(16,320)
Veterans Inclusion fund		8,091	23,271	(8,211)	(510)	22,641
Total restricted funds		112,456	381,653	(422,757)	(46,622)	24,730
Designated funds
Counselling Training fund		50,000				50,000
Ennerdale Mental Health Facility
fund			269,059	(194,898)	(74,161)
Fixed Assets fund		561,702	−	(33,576)	22,414	550,540
Foyer Building fund		250,000		−	(250,000)
The Foyer Operational find			170,064	(159,483)	89,419	100,000
Heversham Refurbishment fund		300,000		−	100,000	400,000
Social Inclusion Café fund		100,000	13,019	(31,993)	18,974	100,000
Therapeutic Interventions and
Activities fund					60,000	60,000
Upkeep and Refurbishment And		45,000			15,000	60,000
General funds		88 818	412,566	(240,4181	64,976	325,942
Total unrestricted funds	1,395,520		864,708	(660,368)	46,622	1,646,482
Total funds	1,507,976		1.246,361	0.083.1251		1,671,212

	At				At
	1 April				31 March
	2021	Incoming	Outgoing	Transfers	2022
Restricted funds
Big Lottery fund	1,286	90,177	(85,792)		5,671
Complex Needs fund		31,945	(35,091)	3,146
Counselling fund	34,109	158,868	(120,854)		72,123
Homeless fund		83,796	(81,932)		1,864
Independent Supported Living fund		50,000	(46,045)		3,955
Move on Support Worker fund	24,656	25,000	(28,904)		20,752
Rent fund		16,320	(16,320)
Veterans Inclusion fund		11.742	(3.651)		8,091
Total restricted funds	60,051	467 848	(418,589)	3,146	112,456
Designated funds
Counselling Training fund			−	50,000	50,000
Ennerdale Mental Health Facility
fund	50,000	253,159	(208,998)	(94,161)
Fixed Assets fund	61,242	−	(22,070)	522,530	561,702
Foyer Building fund	250,000			−	250,000
Foyer Development fund	10,000	−	(4,900)	(5,100)
Heversham Refurbishment fund			−	300,000	300,000
Property Purchase fund	300,000		−	(300,000)
Social Inclusion Café fund	75,000	71,490	(65,880)	19,390	100,000
Upkeep and Refurbishment fund	45,000	−	(5,309)	5,309	45,000
General funds	366,550	429,140	(205,758)	501.114)	88.818
Total unrestricted funds	1,157,792	753,789	(512,915)	(3,146)	1,395,520
Total funds	1,2,121_843	1.221,637	(931404)	f	1,507.976

	Restricted Designated	Restricted Designated	General	Total
	funds	funds	funds	funds
Fund balances at 31 March 2023
arerepresented by: −
Fixed assets	−	550,540	−	550,540
Current assets	33,224	1,191,587	506,493	1,731,304
Creditors	(8,494)	(421,587)	(180,551)	(610,632)
Total net assets	7.4.7311 1,320,540		325.942	1,671,212
Previous year

	**Restricted **	Designated	General	Total
	funds	funds	funds	funds
Fund balances at 31 March 2022
are represented by:−
Fixedassets		561,702	−	561,702
Current assets	188,500	808,734	118,900	1,116,134
Creditors	(76,044)	(63,734)	(30,082)	(169,860)
Total net assets	112,456	1,306,702	MIR	1,507,976