REGISTERED COMPANY NUMBER: 03275199 (England and Wale8} REGISTERED CHARITY NUMBER: 1064586 Re rt of the Trustees and Flnan ents forthè Y r Endod 31 Dèc 2023 en Wright Vigar Lwnrted Chartered Acxxjuntants & Business Adviser5 15 Newland Lincoln Lincolnshire LN1 1XG Dèvelo menl lus Cont•nts of the Fin for the Year Ended ncial Slatoments 1 December 2023 Pag• Report of the Trustees 1 to 15 Independent Examin&f8 Report Statement of Flnancial Adivltles 16 17 Balance Sheet 18 Cash Flow Ststemènt 19 Notes to the Cash Flow Statement 20 Notes to tho Flnancial Statsmonts 21 To 32 D•talle¢l Ststement of Financlal Activllles 33 Better Together Better Together is a collaborative project working in partnership with Abbey Access Training and Green Synergy. The Project began in 2019 and received a further three years funding of £339,00 from The Lottery at the start of 2022 to be used across the whole project. developmentpLus receives the funds on behalf of the partnership and immediately distributes a share to the other two organisations. Therefore the outcomes required by The Lottery are reliant on all three partners fulfilling their part of the agreement. 2023 saw the partnership beginning the second year of this cycle of funding. deveLopmentpLus' element of the project is led by Clare Bryan, Lead Development Worker and supported by Stuart Couling, Development Worker until the end of July 2023 when Stuart moved to become the Social Enterprise Development Manger. Elliot Yeates then joined developmentplus to join Better Together. They work closeLy with staff from the partnership to provide I:1 mentoring support to participants to improve their weLlbeing, increase confidence and self esteem and feel more able to cope with day to day problems. To support this they are encouraged to take part in a range of activities incLuding cooking, art and wellbeing. During 2023 Clare has also introduced a swimming group on a Friday afternoon as well as Graeme Willis, Development Worker f rom the Bridging the Gap project introduced Tai Chi as an additionaL wellbeing activity. d&Jel￿1mentplus'" ikEE5: Each Wednesdaythe project offers alternate art and wellbeingsessions. The art element of the project had previously received funds from the Lincoln Lottery to contribute towards the cost of rnaterlal and or classes run by local artists. Atthe end of 2023 the Art Group became a Coop Community Champion with funds raised through their Boultham Park store over the winter period. Total number of participants during 2023 I nitial referrals 14 were met with to talk about the project and took part in taster sessions before deciding not to continue at that time but were given the option to return when they were ready. 82 58 continued to take part in activities, support and training 25 People have regularly attended art and wellbeing classes People have regularly attended cooking ctasses 119 Total COMMUNITY FUND Bridging the Gap Bridging the Gap is a reducing reoffending project run by Kate Edgar, Lead DeveLopment Worker and Graeme Willis, DeveLopment Worker. The project originalLy started in May 2018 and in August 2021, the project received £259,666 new funding from the Lottery, which has ensured the work continues for three years. The project Is based in Lincoln and covers a 35 rnile radius of our offices, stretching f rom Grimsby down to Grantham. The Bridging the Gap team works with individuaLs who have been involved in the criminal justice system within the Last two years. This can range from receiving a community order for minor offences, to repeat offenders who have become institutionalised, to those who have senied substantial sentence for major crimes. The project is due to end in August 2023 and disGussions have begun to seek further funding for this vital work. By the end of the 2nd year, the project had received 56 referrals. Not all referrals cou Id be accepted, due to capacity at the time, complexity of the referraLs, location and getting a manageable mix of caseloads. Also some of those referred were not able to take part due to their chaotic lifestyles, trust issues or complexity of conditions. However out of the 56 referrals 48 people went on to be supported by the project. The team continued to see complexity in those referred to them. Almost 80% of people supported have some form of neurodiversity, often un-diagnosed and for which they have had little or no support. For those that have a diagnosis the support is minimal, if any. These issues continued to be coupled with compLex trauma, challenging behaviours or addictions. There has also been an increase in the number of sex offenders (SO'51 referred to the project. There is a lack of provision for this cohort after leaving prison or whilst on community sentences, particularly in the Lincoln area. About 95% of this group have either a learning difficulty or have some form of neurodiversity. This is particularly the case with those that have committed internet based offences. Supporting these participants through understanding their licence's and orders can be challenging. A lot of mediation takes place between the participant and the other agencies that work with them to help them find a way to abide by the order but still live a life and continue to make progress. COMMUNITY FUND Cooking on a Budget At the end of 2022 The Lottery provided deve(opmentplus with additional funding of £25920 spread over the next two years to support the cost of living crisis . Millions of people are having to make the choice between heating and eating, with many people skipping meals and cooking less to save money. Together with our partner agencies Abbey Access, Green Synergy and Mint Lane Cafe we have been able to develop a programme of courses to help people cook healthy, nutritious meals for less. This is specifically for those attending our Better Together and Bridging the Gap projects. There are three different opportunities on offer that individuals can access depending on their own personaL needs. Green Synergy are providing an outdoor cooking opportunity, specific s(ow cooker and microwave cooking on a budget through Abbey Access and a new partnerjoining this element - Mint Lane, who will be offering a cooking school. AIL of these have the crucial element of social eating, bringing people together to share food at the end of each session. Laura Harris, provided support to the three charities by managing the referral process for the entire programme. rii anl lo learn hom, to ll￿￿e lasl) and ThurqdAy$ 11am .'Ipm ror4week% eem P&rk(*mniunily Hth. &Juth PATk LNS 8EW Iwriyl*levelryw*nLpIux.ury. COMMUNITY FUND Project Compass Project Compass is a rough sleeper advocacy service, supporting and enabling individuals to access provision within the City of Lincoln. in addition they provide a safe space to rest, hot and cold drinks, an opportunity for a wash, clothing and phone charging. 2023 is the second year of funding from both the Charity of Sir Richard Whittington and the Tudor Trust who had committed combined funding of £180,00 over the three year period. 2023 proved to be an exceptionaLly busy year for the project with the demand for the service i ncreasing due the lack of housing in the City. Thi5 has made it necessary to increase the team so in addition to Becky Frost, Lead Development Worker, Sue Oliver and Libby Liberty, Development Workers, the team now also incLudes Caylie Jago and Andy Penny. They have also been supported by Vicky Henderson who had been voLunteering but became a paid member ofthe team in December 2023. In June 2023 the lease expired on the Rosemary Lane property and the seniice moved to a new build ing on the High Street. This was a challenging period for the CEO and the tearn as many landlords were reluctant to rent a property due to the nature of the work Project Compass undertakes. However, the move has aLlowed the project to grow as the new building ha5 much more space for staff and guest including a private office to compLete assessments with individuaLs. This room also provides a confidential clinic space for the Holistic Health for the Homele55 nurses who attend to offer treatment to guests as weLI as run a number of cLinics including Hep C clinic, sexual health clinic and fLu and covid vaccination cLinics. Winter Pressure Fund 2023 Att•Trdan¢es Attendanc•s In October 2023 the NHS Lincolnshire Integrated Care Board (ICB) commissioned Project Compass to continue their support over the winter period for the next 2-5 years. They provided funding of £57272.02 for the period October 2023-March 2024. This was to provide assistance with staffing cost, winter ready items and to continue the Countywlde scoping exercise. January 37 July 60 February 30 August 195 March 145 September 242 April 205 October 308 May 181 November 238 Junè 238 December 175 THE ORANCE TREE TRUST NHS MERCERS. Tudortrust Llncolnshire COMPAKY Men's Group The Men's Group had initialLy been funded by the Postcode Lottery in ottober 2021. Further funding of £8596 check figure was then secured from the Managed Care Network in September 2022 to continue the project for a further 6 months, f inishing in March 2023. MENSS GROUP ITPS ABOUT CMOICE CAEATIVITV FREINDSHip4 AND HE CONNECTIONS YRTE A. TIE This men's peer support group was initially developed to reduce loneliness and isolation by taking part in creative activities including music and arts. It is weLI known that being creative can be make a positive contribution to a person's heaLth and welLbeing. Also as an opportunity to signpost people to additional forms of support including other developmentplus projects. The project was led by Andy Penny? Development Worker, with invaluable support from volunteer, Vicky Henderson. In addition the funding has provided an opportunity to invlte guest artist to share their skills such as cookingi DJ and scratching. They were also able to access a studio at the YMCA to record their work. In addition, Andy created a Dropbox project via Soundcloud where peoplewere are able to share their creativity from home. This was particularly important for people that did not feel comfortable being part of a group. OUTCOMES Number of people who accessed the project. Target Achieved 50 65 Celebration ENV GROUP The group celebrated the end of the project by holding an exhibition of the work they had completed. SHOW.OFF ART EXHIBITION NHS Llncolnshtre Shine The Pitch The Pitch began in April 2021 and was an weekly group which provided a safe, informal space for rnen to connect and socialise. Additional funding of £8935 check figure was secured in May 2022 from Suicide Prevention Fund via Shine which allowed the project to continue until March 2023. The project met every Thursday afternoon and was led by Kate Edgar and lan Enright, Development Workers. Some weeks they group met at Bridge CentraL to take part in activities incLudi ng pLaying pool, games, quizzes, as well as being able to have a chat and a coffee with other members of the group. '7IIIWG *IID tyI¥TkOWIIG SXIiiS , Also a number of trips were arranged including a lively trip to the Christmas market. Afterwards some of the group said without the support from the project they would not have felt comfortable going due to anxiety and other issues. OUTCOMES During the fourth quarter of the project and due to it ending in March 2023 both Kate, lan and the group members feLt that it would not be appropriate to take any more referraLs. So they continued as a closed group and with support many of the members have continued to meet at Bridge Central every Thursday as an independent group. Celebration The guys at The Pitch men's group celebrated the end of the project with music, food and lots of laugh5. Within the group there were some participants with complex mental health issues as well as some with an element of risk due to historical offences. This Meant that some of the initial objectives were not appropriate. Instead Kate and lan aLlowed the project to grow organically, led by the needs of those that attended. This meant that the project did not achieve its original target but the fact that the group has continued to meet suggests that it has been very su ccessfuL. Lincolnshire.: Shine NH5 A St•p kn th• Hi￿1 Dlv*ttlon A Step In The Right Direction Meet, Move, Mend (Repeat) Fr•• 1.1 e••ehlry t(•h•lp y•u m•k• a >)rdan￿ with the Artides of Association of the charity. Organisational structure The L*arity is organised so that the trustees meet regulady to manage affair5. usually on a bi-monthly basis. For day to day operations the Chief Executive i)fficer line manages and supervises the staff. The work of the Chief Executive Officer is, in tum. overseen by the trustees. Induction and training of new tn￿tseS All Trustees are tnade aware of their responsibilities and the affairs of the Charity. Minutes of meetings ate circulated lo all Trustees. All are kepl aware of Charity Commission updates. Key management remuneration Total remuneration paid lo key management during the year amounted to £43,575 <2022: £40,731) REFERENCE AND ADMINISTRATIVE D￿AlLs Reglstered Company number 03275199 (England and Wales) Registered Charity number 1064566 Règlstered office Queens Park Community Hub South Park LinGoln LN5 8EW Trustees S Gillolt N Jackson R C Mcconville C Baxter N D Ravlins (resigned 15.5.24} B D Austen (appointed 15.3.23) L Collinson (resigned 21.11.23) R A Scolt {appointed 15.5.24) C J M Watt (appointed 15.5.24) J M Blackwell (appointed 30.7.24) N J Gilbert {appoinled 30.7.24) Independent Examlner Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN11XG Page 14 Develo istered number. 03275199 R• ortoftheT Year Ended 31 December 2023 REFERENCE AND ADMINISTRATIVE DETAILS Bankers 225 High Street Lincoln LN2 1AZ COIF Senator House 85 Queen Victoria Street London EC4V 4ET Koy Managgment Personnel Lynsey Collinson - Chief Executive Officer Report of the trustees. Incovporating a strategic report, approv￿ by order of the bowd of t￿￿tees. as the company direct¢ys. on 2 August 2024 and signed on the I￿rd'S behalf by. rustee Page 15 Indè ndent Examinerfs Re rt to the T￿￿te￿$ of Indgpendent oxaminerf$ report to the trustees of Devolopmantplus ('tho Company'l report to the charity trustees on my examination of the accounts of the Company for the year ended 31 De￿rnber 2023. Responslbllltles and basls cf report As the charitys trustees of the Company land also rts directors for the purpose5 of company lawl you are responsible for the preparation of the accounts in accordan￿ Trmth the requirements ofthe Companies Act 2006 ('the 2006 Acr). Having satisfEd myself that the accounts of the Company are not required to be audiied under Part 16 of the 20C6 Act and are eligible for independent examination. I report in respect of my examination of your charity's accounts as canied out under SedÈon 145 of the Charibe5 Act 2011 {'the 2011 Acf). In carrying out my examination I have followed the Directions given by the Charity Commission under Seclion 145(5) {b) ofthe 2011 ACL Independent examlnèrfs statement - matters ol concern idenlifjed Sinee your charitys gross income exceeded £250,000 your examiner must bè a member of a listed body. I can confim that l am qualified to undertake the examination because l am a member of the Associatiiffi of Chartered Certffied Acuuntanls, whith is one of the listed bodies. I have completed my examination. because there have been payments to a trustee which is not pe￿nitted by the memorandun and artides of association of the charitablè company and wrthout express pemiission from the Charity Commission. The chanty appointed the Chvaf Executive Officer as Irustse in the year dating the appointrnenl as 15 March 2013 and filing this Wlth Companies House on 8 Novemb8r 2023. A lemiinats.on of appointment was filed on 21 November 2023 the filing dats being noted as the date of the leminab.on of the appointrnent. This created a period from 1 January 2023 to 21 November 2023 where the trustee re￿Ned £39,9(KJ in relab.on to payments for their fole as Chief Exeojtive Officer. The Memorandum and Articles of Association do not pemit any direclorltrustee to be employed or receive any remuneration from the charitatrAe company. The accounts disdose details ofthis in note 12. I confirm that no other matters have come to my attentKJn in cOn￿tiOn wilh examinats'on giving me reasonable ¢ause to believe that in any material respecl-. a(xJ)unting records were nol kept in respect of the Company as wuired by secb.on 386 of the 2006 Ad,. or the accounts do not ac￿rd wlth those records., or the accounts do not comply with the accounting requirements of Section 396 of the 2006 A¢t other than any requirement that the accounts gwe a true and fair view which is not a matter conSide￿d as part of an independent examination-, and the accounts hava not been prepared in accordance with the methods and prinaples of the Statement of Recommènded Practs.￿ for accounts.ng and ￿Port1￿ by charities (applicable to charTbes preparing their accounts in accordance VAth the Financial ReprNling Standard applicable in the UK and RepuNic of Ireland IFRS 102)). I conf nn that there are other matters to which ywr attenbon should be drawn lo enable a proper understanding of tha accounts to be reached. Paul Colcomb FCCA Wright Vigar Limited Chartered Accountants & Business Advise 15 Newland Lincoln Lincolnshire LN1 1XG 2 August 2024 Page 16 Develo men ofFI e Year Ended 31 Decèmber 2023 2023 Total fund8 2022 Total funds Unrestrictsd Restrict funds funds N¢>tas INCOME AND ENDOWMEKfs FROM Donations and lega(ies 15,119 2,072 17,191 18,707 Charitable activities Health and wellbeing Developing communities Restructuring 1,801 388,230 98,860 390,031 98,860 25,0(JJ 328.546 159.364 27.250 25,01)) Investment income 3.936 Totsl 45,856 489 162 535 018 EXPENDThURE ON Raising funds 124.758 124.758 93,758 Charitable activities Health and wellbeing Devel¢plng ￿MmunitieS 4,289 270,488 142,700 274.777 142.700 196.261 132.433 Total 129.047 413,188 542,235 422,452 NET INCOMEI{EXPENDITURE) TTansffrrs b•twe•n funds {83,191) 86.515 75,974 {7,217) 112,077 19 Net movement In fund8 3.324 (10,5411 17,2171 112,077 RECONCILIATION OF FUNDS Total funds brought foThvard 41.344 199,955 241.299 129.222 TOTAL FUNDS CARRIED FORWARD 189.414 234.OB2 241,299 The notes ftym part ofthese financial statements PwJe 17 Develo en lus istered number: 03275199 Balance Sheet 31 Decemb r 202 2023 Totsl funds 2022 Total funds Unreslricted funds Re¥lricled funds FIXED ASSETS Tangible assets 14 2.327 8,313 10.640 10.413 CURRENT ASSETS Debtots Cash at bank and in hand 15 277,743 183,947 280,103 704.076 150 197 47,049 461.690 508,739 854,273 CREDITORS Amounls falling due within one year 16 14,709) (280,588) 1285.297) (392,900) NET CURRENT ASSETS 181 102 461373 TOTAL ASSETS LESS CURRENT LIABIUTIES 44,667 189,415 234,082 471.786 CREDITORS Amounts falling due after more than one year 17 (230,487) NET ASSETSI(LIABILITIES 44,667 189,415 234,082 241,299 FUNDS Unrestrtcted ftjnds Restrcled funds 19 44,667 189,415 41,344 199,955 TOTAL FUNDS 234,082 241,299 The Charitsb￿ company is entitled to exemption from audit under Section 477 of the ComparMe5 Act 2006 for the year ended 31 De￿rnber 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 310ecember 2023 in accordance with Section 476 of the Companies Act 2￿6. The trustees acknowledge their responsibilrties for (a) ensuring that the chantable company keeps accounting records that comply wth Sedions 386 and 387 of the Companies Act 20C6 and preparing finanaal statements which give a ljua and fair view of tha state of affairs of the charitable company as al the end of each finanual year and of its surplus or deficit for each financial year in accordan￿ with the requirements of Seth"ons 394 and 395 and which other¥vise comply with the ￿qUirements ol the Companies Act 2006 relating to finanual statements. 50 far as applicable to Ihe charitsble company. Ib) The financial statements were approved by the Board of Trustees and authorised for issue on 2 August 2024 and weJE signed on ils behalf by.. BDAUS en - Trustee The notss fom) part of tr￿se finanual statsm8nts Page 18 Develo mèn lus Cash Flow Statement Year Ended 31 De¢emb 2023 2022 Cash flows from operatlng a¢tlvltles Cash generated from oparatlons Interest pa 67,971 53,550 250 Net cash provided by operatiNJ actiMknes 67.596 53,30D Cash flows from Invosting actlvltles Purchase of tangible fixed assets 6,580 Net cash used in investing aGlivities 3,663) 6,5801 Change In cash and equivalents in thè reporting period Cash and cash equNalents at the beginning of the reporting period 63.933 46,720 145.413 98,693 Cash and cash equivalents at the end of the reporting period 209.346 145 413 The notes tomi part ofthe5e financial statements Pwje 19 D8v•lo ment lus Notes to the Cash Flow Statement forthey r Ended 31 December 2023 RECONCILIATION OF NET IEXPENDITUREIIINCOME TO NET CASH FLOW FROM OPEFiATING ACTMTIES 2023 2022 Net {expenditure)fincome for the reporting period (as per the statsment of Finan¢ial Activities) Adjustments for: Depreaation char9es Interest paid Decreasel(incr8ase) in debtors IDecreaseifincrEase in creditors (7,2171 112,077 3,434 375 423,975 352,596) 2,839 250 (97,7181 36,102 Net eash provlded by operations 67.971 53.550 ANALYSIS OF CASH AND CASH EQUIVALEKrs 2023 2022 Cash in hand Notice deposits {less than 3 months) Overdrafts included in bank thns and overdrafts falling dué within one year 361 228,275 19.290 211 149,986 Total cash and cash equivalents 209.346 145,413 ANALYSIS OF CHANGES IN NEf FUNDS At 1.1.23 Cash Ilchw At 31.12.23 Not Cash Cash at bank and in hand Bank overdraft5 150,197 4,784) 78,439 14,5(E) 228,636 19,290> 145.413 63,933 209,346 Total 145.413 63,933 209 346 The note5 fomi part of these thanoal statements Page 20 Develo lus Notes to the Flnan¢lal Statements the Year Ended 31 December 2023 STATUTORY INFORMATION Developmentplus is a Charitable company, limited by guarantee, registered in England and Waks. The charitsble compan15 registered numter and registered office address can be found on the R8POrt of the Trustees. The presentational currency of the charitable coffyany is Stsrling. ACCOUNTING POLICIES Ba818 of preparfng the financial statements The financial stalernents of the charitsble company. which 15 a public benefit entity under FRS 102. hava baèn prepared in accortlan￿ wtih the Charitie5 SORP {FRS 102) 'A¢¢ounting and Reportiro by Charitiès: Ststement of Recommended Practice applicable to chanb.es pr8panng their a￿)Unts in accordance wrth the Financial Reporting Stsndard applicabla in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019}', Financial Reporting Stsndard 102 'The Financial Reporling Standard applicable in the UK and Republic of Ireland, and the Companies Act 201A. The financial ststwnents have been prepared under the historical cost convention. Income All income recrynised in the Statement of Financial Acttvilies once the charity has enlillement to the fijnds. it is prOba￿e that trle income will be received and the amount can be measur&J reliabfy. Expendltur• Liabilitres are recognised as eXpe￿IllUre as soon as there is a legal or constructive obligation c￿nMIttlrng the charity to that expenditur8. it i% probable that a transfer ol economic benefiis will be required in setllurtent and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accNals basis and has been classified under headings Ihat aggregate al o)st related to the category. Mère costs cannot b8 dir6ctty attn"buted to particular headings they have been allocated to acbviti'es on a basis consistenl with the use of resources. Charitable activitles These costs are incurred by the chaTity n the delivery of its a&i%rylies Servi￿ tr benefiuaries. It includes both costs th* can be allocated direct to such acb"vilies arKI those Costs of an indirect nature netsssary to support them. Allo￿tion and apportlonment of ¢￿ts Direct costs are allocated to the relevant activities of the charity. Support costs are apportioned between activtlies of the charity bas6d on 1he per￿ntsge of direct payroll costs attributable to each a¢tNity. Tanglble flxod ass•ts Depre(aation is provided at the follo￿ng ￿nUal rates in order to V•Tite off eath asset over its estimated useful life. Fixtures and fftts'ngs Computer equipment 25% on reducing balan 25% on reducing b￿ance The trustees review the assets of the chaiity on an annual basis and adjust for any ivypaiThnenL Taxation The charty is exempt from corporatKin tsx ￿ 113 charikn¥)le a¢tiwtEs. Fund accounllng Unrestricted funds can be used in accordance with the ch*itable obJ'@ctives al the discretion of the trustees. Reslricted funds can onty bé used for particular restn.cted purposes vdthin the objects of the charity. Restrictions arise when specified by the donor or vthen fvnds are raised for pa[b"C￿ar restricted purposes. Further ex￿anatIon ofthe nature a￿1 purpose of each furmd is induded in the notes to Ihe financial statements. Hlro purchase and lea8ing comrnitments Rentals paid under operating leases a￿ tharged to the Statement of Financial Activilbes on a straight line b2SiS over the period of the lease. PwJe21 continued... Devel me Notes to the Financlal Statements - continued for th• Yèar Endod 31 Dgcember 2023 ACCOUNTING POUCIES - continued Penslon costs and other Post￿et1￿ment benellts The charitable company operates a defined contribuiion pension scheme. Contributions payable lo the chari(able COMpan￿S pen￿on scheme we tharged to thè Statement of Financial Activilies in the period to which they relats. Govemmentgrdnts Govemmenl grant In￿Me is ￿Cognised in the Statement of Finan￿al Actiwit'es on a sy5tsmatic basis over the periods in which the entity re¢ognises the related costs for which the grant is intended to compensate. DONATIONS AND LEGACIES 2023 Total funds 2022 Total fund¥ Unrestrictsd funds Restrictsd funds t)onations 15.119 2,072 17,191 18,707 INVESTMENT INCOME 2023 Totsl funds 2022 Total funds Unrèstrlct•d Rethctod funds funds Bank interest 3.936 3.936 682 INCOME FROM CHARITABLE ACTIVITIES 2023 2022 Activity Health and wellbeir¥J Developing communities Réstructuring Grants Granls Grants 390,031 98,860 25,000 328,546 159,364 27,250 513,891 515,160 In¢ome from charrtable act￿￿eS Ts split belween restri￿ grants which are only available For their 5peafic purpose {£473.0321 and unrestricted {£26.800) Grants received. I￿luded in the abov8. are as follows.. 2023 2022 City of Lincoln council Awards for all Big Lottery Fund National Lottery Community Fund Linc£Jlnshire Co op Community Grant Lincolnshir8 County Council Urban Challenge Ltd NHS Lincsolnshire CCG Abbey Access Lincolnshire Pathership NHS Foundation Trust Cycling UK Lloyds Grant 22,826 9,571 95,691 117.408 586 38,131 1,345 92,047 18,7 97,658 1,365 169,139 82,503 17,484 31,032 62.727 1,900 79,444 25,000 27,250 5,550 UnIve￿ty of knncoln National Grid Electrcity tlistribution Ltd 9,815 Evan Comish Kay Fund Investment Grant 5,977 1,800 499.832 515.160 Page 22 continued... Develo s to th• Flnanclal Slatements - ¢ontlnuod for the Year Ended 31 Decembgr 2023 RAISING FUNDS Ralslng donatlons and legacies 2023 Total funds 2022 Total funds Unrestrf¢ted funds Rèstrfet funds Support costs 124,758 124,758 93.758 CHARITABLE ACTIVITIES COSTS Dirnct Costs (see note 8) Support costs Isee note 9) Totals Health and wellbeing D&velopin9 communities 276.182 61.503 {1,405) 274,777 142 700 337,685 79,792 417.477 DIRECT COSTS OF CHARrrABLE ACTIVITIES 2023 2022 Staff costs Telephone Project activities Travèl Workèrtraining 251,802 4,411 81,347 194,964 2,449 74,983 501 125 337 685 272 897 SUPPORT COSTS Governance costs Management Totals Raising donab"Dns and legacies Health and wellbeing Developing communities 120.989 (1,603) 81.197 3,769 198 124,758 (1,405) 81,197 200.583 10. NET INCOMEIIEXPENDITURE) Nel incomel(8xpendilure) is stated after chargin￿(Crediting).' 2023 2022 Depreaation - owned assets Other operating leases 3.436 15 260 2.840 Page 23 continued... Develo me No19S to th9 Flnancial Statèmènts - Contlnuod for the Year Ended 31 December 2023 11. INDEPENDENT EXAMINER'S REMUNERATION 2023 2022 Independent examinaiion fees 3,987 3,943 12. TRUSTEES. REMUNERATION AND BENEFITS During the year a tsustee tEceived a salary of £39.￿J0 for their role as Chief Executrve OffI￿r before their resignation in November 2023. Thi5 was an administrative etror and the individual should not have been added as a trustee. No other trustees r￿1Ved remunerati{￿ in the yew. Truslees. expènse8 There were no trustees. expense5 pa￿ for Ihe year ended 31 De￿Mber2o23 nor for the year ended 31 December 2022. 13. STAFF COSTS 2023 2022 Wages and salaries Social secuilty costs Olher pension costs 321,754 19,954 11,069 241,648 13,918 352,777 262,510 The average monthty number of employees duTiTrJ the yearwas as foll 2023 15 2022 12 Direct chatitable workers No employees received emoluments in excess of £60,IXIO. 14. TANGIBLE FIXED ASSETS Flxtures and fftllngs Computèr equipment Totals COST At 1 January 2023 Additions 41,374 421 11,051 3.242 52,425 3,663 At 31 De￿mber 2023 DEPRECIATION At 1 January 2023 Charge for year 39,387 541 2,625 2,895 42.012 3,436 At 31 December 2023 NET BOOK VALUE At 31 December 2023 1,867 8,773 10,640 At 31 December 2022 8,426 Page 24 continued... Develo Notss lo thè Finan¢Tral Statements - con11n￿d for the Year Ended 31 December 2023 15. DEBTORS: AMOLINTS FALUNG DUE WITHIN ONE YEAR 2023 2022 Trade debtorn Prepayments and accrued income 637 161,775 28Q,103 16. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2023 2022 88nk loans and overdrafts (see note 18) Trade creditots Other credito Accruals and deferred income 19.2go 1.363 4.784 3,452 489 384 175 285,297 During the period. grant amounts totalling of £264.644 (2IY22'. £610.884} were included in d8f&rred incom&. This was deferred on the basis that the amounts are specified by Ihe grant funder to be Spent in specific periods. 17. CREDITORS: AMOUNTS FALUNG DLE AFTER IAORE THAN ONE YEAR 2023 2022 Accruals and defe￿ed income 230,487 18. LOANS An analysis of the maturity of loans is given behThT: 2023 2022 Amounts falling due within one year on demand= Bank overdrafts Page 25 continued... Develo men lus Noies to Flnanclal Statements - contlnued for the Ygar Ended 31 December 2023 19. MOVEMENT IN FUNDS Net movement In funds Transfers between funds At 31.12.23 At1.1.23 Unrostrlctsd funds General fund Benevolent fund Uoyds Bank Foundation for England & Wales Lincoln Lottery 38,450 2,894 (108.785) 556 112,167 {652) 41,832 2.798 25,OCKI 37 (25,000) 37 41.344 (83.192> 86,515 44,667 Restricted funds Reaching CommunrtEs- Big Lottery Neighbourhood wOr￿ng Project Health & Wèllbeir¥J Compact Course Ninja Fit Project Compass - Homelessness Advocacy Project CCG Winter Pressure fund Lino)Inshire Emergency Assistance Grant CAD WAVE funding Community Suicide Preventton Innovation Fund CRF STEPS Lincoln Lottery Art Club Men'5 Peer Support Projert Feel Good Project National Lottery Commwity Fund- BTG Cycling UK LNTN Awards for All Mens Group Managed Care Netwo National Grid Community Matters Fund Povety Truth Commission Everfund DP Fvndraiser B TG Social Enterprise Project Evans Comish Grass Roots MHWCIF- Steps National Lottery Ccffimunty Organi5ations Cost of Living Fund 11,083 6.254 600 31 20,390 118,413) 13,060 6.254 16001 (31} 28,404 87.840 125 5.338 8,143 (3,987) {1) (4,113) (13,3331 112,000} (70} {1.225} 23,214 71,853 (1,911} 11,0791 {1,489} 64 837 3,012 2,119 31,372 881 2,265 4,070 6,966 6.242 1,015 652 {3,012) 1676) (23.289) {1.443) 28.751 (1591 16491 16,0651 5,646 7,159 36,834 722 (1,616) 1,994 (1,518) 13,139) (546) {502) {65) (1,5561 <1) 11,094 10,262 8,626 5,362 9.435 8,124 5,297 7,879 75.975 189,415 TOTAL FUNDS 241.299 7.2171 234,082 Page 26 contrnued... Develo men Notès lo tho Flnanclal Statomènts - contlnued for th• Year Endèd 31 December 2023 19. MOVEMENT IN FUNDS - continued Net movement in funds, induded in the above are as foll¢)ws'. Incomlng r•8ourc88 Resourc•8 expended Movement in funds Unrostrfctsd funds General fund Benevolenl fvnd Lloyd5 Bank Foundation for En9land & Wales Lincoln Lottery 19,733 {128.5181 1389) 1108,785) 556 25.cilo 177 25,000 37 45.855 (129.0471 (83.192) Restrl¢tsd funds Rèaching Communibes- Btg Lottery Projert Compass - Homelessness Advocacy Project CCG Wnter Pressure fijnd Lincolnshire Emergency Assistan￿ Grant CAD WAVE funding Communty Suicide Preveniion Imovation Fund CRF STEPS Lincoln Lottery Art Club Feel Good Project National Lottery Community F￿d - BTG Cyding UK LNTN Awards for Al Mens Group Managed Care Nets¥ork National Grid Communty Matters FuThJ Pov8rty Tnrth Commtssion BTG Social Enterpns8 Project Evans Cornish Grass Roots MHWCIF- Steps National Lottery Communty Organisations Cost of Living Fund 135,691 {115,301) 20,390 80,954 63,076 {1) (72,8111 (67.063) 8,143 (3,987) 11) (4,113) (4.114) {1,912} (2,980) (1,519} (1.443) (72.559) 1159) 16491 (6,064) (9.0291 (23,8711 (9.0091 (615> {13,390) {1,9111 (1,0791 (1,489) {1,4431 28.751 (1591 (649) (6,065} 1.901 30 101,310 {1) 14.675 31.030 17.635 5,977 22.825 7,159 8.626 5,362 9,435 14,059 10.700) 3.359 489.163 413 1881 TOTAL FUNDS 535.018 542,235) 7.2171 Page 27 continued... velo men Notos to th• FlnanGlal Statèments - contlnued for the Year Ended 31 December 2023 19. MOVEMEKf IN FUNDS - continued Comparativos for mov8m•nt In funds Net movement in funds Transfe Al 31.12.22 At 1.1.22 funds Unrestricted funds General fund Benevolent fund Uoyds Bank Foundation for England & Wales 20.035 1.826 {98,597) 117,012 38.450 2,894 27,250 21.861 (70.279) 89.762 41,344 Rostrlctèd funds Reaching Communitses - Big Lottery Neighbourhood Working Project Health & Wellbeing Compact Course Sincil Bank- Health Ninja Fit Project Compass - HLNnel8ssness Adv¢)cacy Proj8Ct CCG Winter Pressure fvnd Lincolnshire EmergenGy A5SiStance Grant Mental Health Promotion Fund Lincoln Online Mindfulness CAD WAVE fijnding Community Suicide Prevention Innova￿.0￿ Fund CRF STEPS Lincoln Lottery Art Club Men's Peer Support Project Feel Good Project National Lottery Community Fund - BTG Cycling UK LNTN Awards forAII Mens Group Managed Care Netsvork Museum of Mental Health National Grid Community Matters Fund Poverty Truth Commission Evethnd DP Fundraiser 14.705 9,900 600 2.723 31 14,255 645 {17,8771 (4,2911 11,083 6,254 600 (4.072) 1.349 31 39,122 ,840 (1,5911 (3,4511 1140} (7,130) (10,718) {3,000) 28.404 87,840 125 1,716 4,526 140 14.114 (1.075) {1,646} 5,338 3.697 14.769 2.000 12,298 6,473 19.669 1811) 2.500 {1,1631 {7,2991 {3,4551 34.923 1980) (17,2051 1,906 837 3,012 2,119 31.372 881 2,265 4,070 (1,9871 (8991 (23,2201 7.042 4,594 2,185 7,083 7,108 (4,7771 15241 (2,1851 11171 18661 256 6,242 107.361 182,356 89,762} 199,955 TOTAL FUNDS 112,077 241299 Page 28 ¢ontinuÈd... Develo men FlnancMI Statements - ¢ontinu•d for the Year Endèd 31 December 202 19. MOVEMEKf IN FUNDS - ¢ontlnu•d Comparative net movement in fijnds. inthded in the above are as follows: Incoming resourees Resources expended Movement In funds Unrestricted funds General fvnd Benevolent fund Lloyds Bank Foundation for England & Wales 1,923 3,823 {100.520) 12,555} 198.597) 1,068 27 250 32,796 (103,075) 170,279) Re8trlcted funds Reaching Communities- Big Lottery Neighbourhood Working Project Sincil Bank - Health Project Compass- Homdessness AdvoGacy Project CCG ￿nter Prèssurè furKJ Lincolnshire Emergency AssBtance (>ant Mental Heallh Promotion Fund Lincoln Online Mindfulness CAD WAVE funding Communty Suicide Prevention Innovati( Fund CRF STEPS Lincoln Lottery Art Club Men's P88r Support Project Feel GOCKI Project National Lottery Comfflwjity Fund- BTG Cycling UK LNTN Awards for All Mens Group Managed Care Netr￿rf( Muséum of Mental Health National Grid Community Matters Fund Poverty Truth Commission Ev8rfund DP Fundraiser 117,479 1.345 1103,224} 1700) (4.072) 14,255 645 (4,072) 102,659 92,(M7 (63,537) (1,207} (1,592) (3,4511 {1401 (15,432) 39,122 90.840 (1,591) (3,451) (140) (7,130) 8.302 8,934 19.218 (9.745} (16.718) {1.164) (7.299) (3.455) (69.338) 1484) (2,5281 (4,003) (3,365) (2.732) (5.191) {811} 2.500 {1,163} (7,299) {3,455) 34.923 881 7,042 4,594 2,185 7.083 7.108 290 104,261 1.365 9.570 8,597 5,550 9,815 12.299 290 501.733 319 377 182.356 TOTAL FUNDS 534,529 422,452) 112.077 restricte Fun Benevolent fun This lund was generated from donations in order to b[￿e the gap for ex-offenders in the c(Jrnmunty. Llo ds Bank Foundation for En An unrestricted pot of money to support trE Charity alongside dedicated support to help with organi5ational growth. Lincdn Lotte The COLC lottery scheme. all funds gerErated Ihrough Ihis benefit devel¢¥Jm8nlplus and ts participants. Restrlcted Fund8 Reachin Communiti $-Bi Lott Thls fvnd was generated from a By Lottery grarrt in order to facilitate the ReachiNJ CcrfnMUnth￿ projecL Nei hbou Workin Pro Page 29 continued... Develo men Notes to the Financial Slatements - continued for the Year Ended 31 December 2023 19. OVEMENT IN FUNDS- conllnuod This fund was gerErateil by the Cty of Lincoln Council in order lo fijnd the Neighbourhood Working Project. & Wellbein Com ct Course The fijnd arose from fijnding from the John Dawber Trust & Michael Comish Fund to fund various Health and Wellbeing iniliatives. Nin aFtt The fund was generated from income received to run the Ninja F¢ an eXe￿iSe programme for vulnerable adults who are experiencing mental heath problems. Pro ect Com ass- kk)melèssness Advoca Pro This fund has teen generated by the securing of funding from Comic Relief, Lottery COVID Emergency Funding and MHLCG (Homelessness Link) to provide advocw support for rough sleepers. CCG rPr Supporting tho Wnt8r period of Ftr(iect Compass. whid) works to face with those sleeping rough in Lincoln. The project provides an adV0￿¢Y servi￿, keeping people in touch wth seNices and maintsining engagemenL Lincolnshire Eme Assistan￿ Grant This grant programme is to ensure vulnerable people within Lincolnshire have access to foc4J and e55ential serwc8s during the Covkd-19 pandemio CAD Wave Fundin -ASte in the Ri ht Direction 1-1 mentoring and coaching progwme. Commun Pr on Inn n Fund- The PITCH A weekly group which provides a safe. infom￿1 space for men to connect and sooialise. CRF Ste Developmentplus is one of eight charities working togelher to deliver the CRF Project. a COVID recovery project This allowed us to expand our Step in the Right Direction pro9ramme to other ams of the City, providing mentoring support to those wanting to aC￿sS work, volunteering, and education. Lincoln Lotte Artclub An art group created within the Better Together Proieci re￿iVed fund5 from Lincoln Lottery to support tt5 fvture sustainabilty- Men's Peer Su rtPro ect- Men's Grou Supporting men have eilher be8n through or are just leawng the criminal Justi￿ Systern. Weekly digitslly inspired group that focuses on the creaiKsn of musio animalK)n. and art. Men l Health Promotion FundlFeel GO￿ Pro ect Online Mindfulness Programme Offe￿d to adufts who live in the Grantham and Sleaford areas of Lincolnshire who are ex periencing mental heallh condit.ons and want a safe space W￿re th8y can f881 relaxed enough to build confidence using a holistic approach. National Lotte Commun FuNI- BTG Bridging the Gap is an intensive reduung [￿re[KI1r￿j mentoring programme vthich aims to reduce re-incarceralion ratès. P￿8 30 contsnu8d... Develo Notes to the Financial Statements- continued for the Year Ended 31 Decomber 19. MOVEMENT IN FUNDS- continued A small grant that allowed us to purchase some of the praclical items to run alongside our CAD extension fijnding and the piloted cycling programme. Funds for training were also included. FDG Mana ed Care Ne￿Ork Operating in both Sieaford and Grantham - a 10 week mindfulness PrOg￿nme. NT rds for Al Funds to support an LNTN Nèighbourhood Tèam Roadshow to support local boards following COVID. Mens Grou Mana ed care Network A group that allows men, facing mental health challenges to unlock hId(￿n creative talents including photography, music. animation. and po8ty. rid Commun Matters F￿d To facilitats the ￿￿tributiOn of 100 "pid(8nd mif wami packs to those indiwduaL8 struggling to keep their homes wami. Pov ommi55ion Supporting grassroot commissioners to tell their stories. and working alongside uvic commissionats to us8 #)os8 stories lo infomi system change in th8 future. Transkrs b•twoon funds CAD Wave £257 was transferred from ￿n￿striCted funds lo cover the overspend in the year. Commun Suicide Prev8nlion InrTha1ion £95 was transferred from unrestricted fijnds to cover the overspend in the year. Feel Gocrtl P ect £617 was transferred from unrestricted funds to ry)ver the overspend in the year. £1.260 was transferred from unrestricted funds to Cover tha ovetsp8nd in the year. Everfund DP Fundraisin £546 was transfefred to unrestrcted fijnds to remove the q)ening balan￿ ofgeneral donations fund. Allocation of s A transfer was mad8 between unrestrictaj to each restricted fvnd to allocate a portion of the general support cL)sts of the charity. National Lotte Commun anisations C05t of Livin Fund This restricted fund is CUTrenUy a negative balan￿ as the remainder of the fund is recèiv8d in the next financial year. Page 31 continu&J... Dèvelo en Notss to the Financial Statements - continued for the Year Ended 31 December 2023 20. RELATED PARTY DISCLOSURES Grant income totalling £2.560 (2022: £Nil) was re￿iVed from Urtjan Challenge Ltd, 8 company in which a Trustee. N Jackson, is a (Jirector. Purchases of £222 {2022: £230) We￿ also male from Urban ChalleNJe Lld. Page 32 Develo en Iled Slaiement of Financlal Acllvltrs for the Year Ended 31 Oècember 202 2023 2022 INCOME AND ENDOWMEHrs Donations and legacies Donations 17.191 18,707 Investment income Bank interesl 3,936 662 Charltable actlvltle• Grants 513,891 515 160 Total incoming resources 535,018 534.529 EXPENDITURE Charitable actmdgs Wages Social security Pensions Telephone Project activities Travel Wotkertraining 232,374 12.816 6.612 4.411 81,347 177.493 13.918 3,553 2,449 74,983 501 125 337,685 272.897 Support ¢osts Managemenl Wages Social security Pension5 Rent Rates and water Insuran Pnnting, post and stats'onery Other Project Costs Computer costs Travel Legal and professional fe8S Developrnent and training Promotional material Subscriptions Fixtures and fftbngs Computer equipment Bank charge5 89.380 7.138 4,457 15.260 359 2,061 787 57.744 2,914 4,498 2,256 4,833 4,300 787 64,155 3,391 10,029 1,282 1.657 41,446 3,734 5,010 2,067 3,007 5,100 1,645 662 2.177 250 2,894 375 200,583 145,612 Governance costs Ind&pendent examiners fees 3,967 3.943 Total resources expended 542,235 422,452 Net {expenditUTe>fincome 7,217) This page do8s not lom part of the stattrtory financial statements Page 33