# 

# 

# 



## 

## 

||**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**|_<br>**679,902**|(70,061)<br>**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**<br>**£60,000**|**ber o f employees whose employee bene**<br>**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:−**|||||
|**Fixed**assets||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**|



## 

##