2022-03-31-accounts

COMPANY REGISTRATION NUMBER: 03482147 CHARITY REGISTRATION NUMBER: 1067883

Julian Support Limited Company Limited by Guarantee Financial statements

31 March 2022

Julian Support Limited

Company Limited by Guarantee

Financial statements

Year ended 31 March 2022

	Page
Trustees' annual report (incorporating the directors' report)	1
Independent auditor's report to the members	12
Statement of financial activities (including income and expenditure account)	16
Balance sheet	17
Statement of cash flows	18
Notes to the financial statements	19

Julian Support Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report)

Year ended 31 March 2022

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2022.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Companies Act 2006 and 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 published in October 2019.

Reference and administrative details

Registered charity name Julian Support Limited Charity registration number 1067883 Company registration number 03482147 Principal office and registered 23 Pilling Park Road office Norwich NR1 4PA

The trustees

The trustees who served during the year and at the date of approval were as follows:

Mr D G McNeil (Chair) Mr B Bergin Mrs V M Evans (resigned 1 April 2022) Mr C J King Dr C M Nash Mr P Rao Mrs H C Stratton (resigned 29 May 2021) Core Management Team Mrs L S Spooner - Chief Executive Mr B Curran - Director of Development Mr K N Gunton - Director of Finance & Resources Mr J Greenhalgh - Director of Operations Company secretary Mr K N Gunton Auditor Lovewell Blake LLP Chartered accountants & statutory auditor Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB Bankers Barclays Bank Plc 3 St James Court Norwich Norfolk NR3 1RJ

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Julian Support Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2022

Structure, governance and management

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 16 December 1997 and registered as a charity on 2 February 1998. The company's Memorandum of Association establishes the objects and powers of the charitable company which is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and appointment of Trustees

Trustees shall be persons who through occupation, employment or otherwise have special knowledge of the area of benefit or who are otherwise able by virtue of their personal or professional qualifications to make a contribution to the pursuit of the objects of Julian Support.

Subject to the provisions of the Charities Act, one third of the Trustees shall retire by rotation at the annual general meeting of the company. The number of Trustees shall never be less than three but is subject to no maximum.

All Trustees who held office throughout the year are listed on page 1.

Trustee induction and training

New Trustees are provided with an induction pack, which includes:

• The Memorandum and Articles of Association

• The latest annual report and accounts of the Charity

• Charity Commission guidance notes CC3 - "The Essential Trustee: what you need to know, what you need to do" and CC10 "Hallmarks of an Effective Charity"

• NCVO guidance on "Good Governance"

• List of Trustee and staff contacts

• Terms of reference, person specifications and job description for Trustees

In addition, Trustees are encouraged to read Charity Commission and other newsletters and to attend courses designed to keep them abreast of their duties and responsibilities. Two Trustees' away days were held during the financial year.

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Julian Support Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2022

Structure, governance and management (continued)

Key management personnel pay policy

The Trustees, along with the Core Management Team (CMT), comprise the key management personnel of the charity and are responsible for the running, operating and future direction of the organisation. All Trustees give their time free of charge and no Trustee received any remuneration during the year. Details of Trustees’ expenses are shown in note 13 to the accounts.

The Remuneration Committee is responsible for overseeing the design and operation of the Chief Executive and CMT’s remuneration system. A key objective of the remuneration committee is to ensure the risk in remuneration strategy, policy and arrangements is adequately considered and that the remuneration of the executive is fair, transparent and commensurate with the needs and requirements of the organisation. The remuneration committee ensures that the remuneration arrangements focus executives on achieving organisational goals as agreed by the Trustees, via the organisation's Business Plan.

Risk management

The Trustees are aware of the requirement to identify the major risks to which the Charity is exposed and to establish systems to mitigate those risks. The Risk Register is reviewed and updated at every Board meeting. Any significant, high-level risks will be identified and reviewed at the annual Board awaydays.

Organisational structure

The Board of Trustees administers the charity and meets quarterly with the organisation's executive. Two half-yearly Board only meetings are held as well as two further working group meetings. There are three sub-committees of the Board; the Remuneration Committee, the Health & Safety Committee and the Equality, Diversity and Inclusion Committee. All committees have continued to meet virtually during the pandemic, being fully minuted and served with full papers, continuing with the business of the organisation.

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Julian Support Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2022

Objectives and activities

Our Aims and Objectives

Purpose

We work with the strengths of people with mental health difficulties, to help them lead an independent life of their choice. We focus on what's right rather than what's wrong and enable people to identify their own talents and abilities and use them to take control of their lives. We use our strengths to provide reliable and innovative services and we use our expertise and commitment to best practice to promote social inclusion.

Aims

• To improve the quality of peoples' lives by focusing on what they feel are their housing and support needs, and by accessing appropriate resources to help meet those needs.

• To build on people's existing strengths and skills in order for them to live as independently as they wish.

• To enable people with ongoing mental health difficulties to live within the community in accommodation suited to their needs.

• To deliver first class skill-based recreation and education packages that enhance healthier lifestyles for people who are socially excluded.

• To focus on developing staff members' strengths, interests, abilities and capabilities.

The focus of our work

Julian Support promotes recovery across all of its services. We believe that recovery is not just about treating or managing symptoms but about enabling the people we work with to gain and remain in control of their lives. A key concept in recovery is hope and we believe that it is possible for all the people we support to have rewarding and fulfilling lives, and engage meaningfully in society.

There is a strong link between recovery and social inclusion and this is why all our services support people to gain a sense of self and purpose in the communities that they live in and to have the same opportunities to take part in leisure and social activities as everyone else. Julian Support works with people to help facilitate and support recovery. We recognise that recovery is an individual journey, often one of self-discovery and personal growth, providing real opportunities for change, reflection and the discovery of new values, skills and interests.

Research has highlighted that for recovery to be successful there are significant factors that need to be addressed. These include having meaningful relationships with other people, financial security, a secure home, being believed in and listened to, developing resilience to stress and future problems and being allowed to develop one's own culture of spirituality. In order to support people towards their recovery we focus on each individual's strengths, not their weaknesses. Strengths are the unique talents each person has:

• The inner resources they have used to help them cope with difficult situations, such as an ability to seek out opportunities or problem solve.

• An aspect of their personality that drives them, such as their sense of humour, positive outlook or concern for others.

• A particular passion or interest, such as art, music, reading or sport.

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Julian Support Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2022

Objectives and activities (continued)

Our organisational values are at the core of everything we do and we believe:

That hope is crucial to us all. A key concept in recovery is hope and we believe that it is possible for the people we work with to have rewarding and fulfilling lives and engage meaningfully in society. We support people towards their recovery goals by working with their strengths and developing their resilience.

That recovery is a continuum and that we move along according to our circumstances. We work with people at their own pace whilst encouraging achievement of recovery goals. Those goals are individual and self-determined.

That strengths are something we all have. Everyone has the capacity to grow, to learn and to change. We focus on the talents that people have in order to help them overcome the challenges they face. We work at identifying what people are good at - their strengths rather than focusing entirely on deficits or what's going wrong.

That everyone should have the opportunity to enjoy safe and secure housing. We aim to improve the quality of people's lives by focusing on what they feel are their housing and support needs and by accessing appropriate resources to help meet those needs. We aim to enable people with mental ill health to live within the community in accommodation suited to their needs.

That people with mental ill health have the right to take part in positive and challenging activities. We deliver first-class skills-based health, recreation and education packages in the community that enhance healthier lifestyles for people who are socially excluded.

That we work better when our strengths are recognised, developed and valued. We all work better when we have the opportunity to apply our talents. We can use these talents to help us manage the tasks we also find difficult. By supporting recovery through our strengths focused approach, we support people to make meaningful and sustainable changes in their lives.

That we all need to develop our resilience. As an organisation, we encounter hard times as well as good times. It is this experience that makes us the organisation we are - resilient, strong and compassionate. Being resilient doesn't mean going through life without experiencing difficulty. People feel a range of emotions during change. The road to resilience lies in working through these emotions and moving forward.

How Our Activities Deliver Public Benefit

In respect of the Charities Act 2011, the aims of Julian Support fall within two definitions of charitable activity; the advancement of health and the advancement of citizenship and community development. Julian Support benefits adults with ongoing mental health problems throughout the counties of Norfolk and Suffolk.

The Trustees have fully considered the Charity Commission's guidance on public benefit and confirm that in planning and carrying out the activities of the organisation they have had regard to this guidance.

Our main activities are described below.

Who used and benefited from our services:

In the year 2021/2022 Julian Support has provided a service to 976 people across Norfolk and Suffolk.

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Julian Support Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2022

Achievements and performance

Overview

As the Covid restrictions were being gradually lifted, so support and activities began to return across the organisation to that of pre-covid levels. More people were receiving face-to-face support and staff took the opportunity to return to their local hubs to reconnect with their colleagues. Staff have also been able to reconnect with people from their local communities at the Suffolk Libraries 'Open Space' drop-in sessions.

However, the impact of the pandemic, along with the cost of living crisis, continues to be felt by the people we support. Our dedicated staff have continued to seek new and inventive ways of supporting people through these difficult times. In response, Julian Support has set up a fund to enable staff to access financial support on behalf of these people. The fund was accessed 146 times during 2021/22, with assistance being provided towards a haircut, a sleeping bag, a birth certificate, a painting set and a variety of other diverse and often essential items. The Board have continued to support this fund into 2022/23, as the financial crisis deepens.

Throughout the pandemic, Julian Support has continued to work with its commissioners, as they respond to the increasing number of people requiring our support. An example of this being the expansion of the Admission Prevention service, which is now working across North and South Norfolk as well as Norwich and its surrounding districts.This expansion is a testament to the dedication and skill of the team and it's management. As part of these conversations, the Commissioners highlighted a desire to pilot a 1 hour Rapid Response element to the service. Although this pilot has now ceased, it has highlighted different ways of working with our people and will, no doubt, benefit the organisation in future tendering exercises. This pilot is also a reflection of Julian Supports continued commitment to partnership working snd continuing to meet the changing needs of its commissioners and its community.

The expansion of the senior management team has ensured that the organisation continues to be well placed to manage the response to the current mental health crisis and remains flexible and responsive to meet the needs of its commissioners.

The organisation has recently obtained the 'Standards Met' mark in respect of the Data Security Tool Kit. This is a remarkable effort which reflects the highest of standards that run throughout the organisation, at every level, and will provide the necessary reassurance to others who we have dealings with. A rebranding exercise is also in process, which will highlight the community feel that exists within the organisation and will fully reflect how Julian Support supports its neighbours and the communities in which it is proud to work amongst.

The organisation continues to grow and evolve and does so with a renewed sense of activism as a direct result of listening to the voices of the people within our local communities.

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Julian Support Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2022

Achievements and performance (continued)

Norfolk Services

Integrated Mental Health and Justice Pathway

Julian Support Recovery Co-ordinators are co-located with NSFT staff and the police in each of the six Police Investigation Centres across Norfolk and Suffolk. They work with people who have been assessed as having a range of vulnerabilities, including mental health, learning difficulties, domestic abuse and substance use issues. The focus of the service being to provide targeted social care interventions to prevent re-arrest, thereby diverting adults away from the criminal justice system.

During the year, 667 people accessed the service.

This contract was re-tendered for in 2018/19 and was extended and expanded from 1 April 2019. Julian Support have employed two peer support workers during the past year, who have successfully provided an insight and a new perspective, which the team and our NSFT colleagues have found invaluable. Both workers have quickly become an integral part of both the team and of the organisation.

Admission Prevention and Rapid Response

The Admission Prevention pilot was established in 2014/15 to work intensively with service users to avoid hospital admission. During the year, the team worked with 56 service users. The service is made up of a team of Recovery Co-ordinators who work predominantly in the Norwich locality with people who are at risk of a hospital admission without intensive support in the community for a period of up to two weeks. In addition, the service can work with people who have been discharged from hospital and who are highly likely to be re-admitted without increased support. This aspect of the service can work with people for up to six weeks.

The Rapid Response pilot supported 26 service users, taking the pressure off of emergency services and avoiding hospital admissions.

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Julian Support Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2022

Achievements and performance (continued)

Suffolk Services

Bramford Place and Gippeswyk Avenue

Provides support to 17 service users across two sites in West Ipswich. This is our highest level of supported accommodation in the area for some of the most vulnerable people in the community, many of whom have complex needs and have lived chaotic lifestyles in the past. Staff work with individuals to help them optimise their independent living skills and move to more independent accommodation when they are ready to do so. Support for people moving on from this high-level supported housing is often provided by our pathway and recovery team in the locality.

During the year, 21 people have accessed these services.

Hospital Road, Bury St Edmunds

Provides 24 hour supported accommodation for 20 people in Suffolk (14 en-suite rooms with shared kitchen & living room facilities and six self-contained flats). One member of staff is on duty each night to provide waking night cover. The service provides a period of assessment and stability for individuals before supporting them to find more permanent independent accommodation in the community. Two of the rooms are designated for flexible/planned short stays and we work with local statutory and voluntary partners to ensure maximum use of this facility. The Flexible Short Stay service is accessible during day time hours via the Local Home Treatment team.

During the past year we have supported 46 service users in total, including 2 in the Flexible Short Stay service and 17 in the D2A beds.

The West Ipswich Pathway and Recovery Team

Provides non-24hour support to 30 Service users at Riverside Road, Gipping Court, Portman Road and designated flats within the community. Staff work closely with individuals and their care teams to develop skills and strengths and focus on recovery. People are supported to move on to longer-term accommodation when they are ready to do so and 25 individuals used the service during the year. This team also provides community recovery support to individuals living in their own homes. During the year we we we supported 45 community recovery clients. A Hospital In-reach service is also provided. Staff work closely with the inpatient ward and local mental health teams (IDT's) to ensure that housing needs are identified at an early stage of a person's stay on the ward and solutions explored as soon as possible. A total of 14 people accessed this service during the year.

A total of 84 service users in West Ipswich received our support during the year to 31 March 2022.

The West Suffolk Pathway and Recovery Team

Provides non-24hour support at Jankyns Place, Bury St Edmunds, Keebles Yard, Haverhill and The Hawthorns in Newmarket. We also provide support to people in Social Housing tenancies in the Forest Heath and St Edmundsbury area. Again, the focus of our support is on recovery and skills development and individuals are supported to move on to longer-term accommodation when they are ready to do so.

During the year, 25 people accessed non-24 hour supported accommodation. This team also provides community recovery support to individuals living in their own homes and 51 service users accessed this support during 2021/22.

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Julian Support Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2022

Financial review

Net income in the unrestricted funds amounted to £162,817, with net expenditure of £1,736 within restricted funds. At the year-end total reserves amounted to £795,869 (2021: £634,788), of which £18,317 was restricted (2021: £20,053).

Reserves policy

The Trustees, having considered the potential risks facing the charity and assessed the future plans, would wish to retain free reserves sufficient to ensure an orderly withdrawal from its current operating role, should this prove necessary. Free reserves need to be set at a level to cover running costs during the withdrawal process, to meet all contractual obligations and cover redundancy payments. The Trustees require that free reserves are sufficient to cover future organisational development and any unforeseen circumstances. On this basis, the Trustees aim to hold reserves of at least £350,000.

At the year-end unrestricted free reserves amounted to £697,148 (2021: £520,397). Free reserves include free designated reserves of £81,194 (2021: £81,194). The reserves held, in excess of the reserves target, continue to act as security to cover unexpected expenditure and to finance innovative projects and developments that may present themselves.

Designated reserves comprise of:

• A Property Repair and Dilapidation Fund of £81,194 (2021: £81,194) as a provision towards cyclical repairs at 23 Pilling Park Road, Clarkson Street and the Old Wool Warehouse, and to pay for any dilapidations, should the organisation vacate these properties.

Principal funding sources

Julian Support's principal funding source is via service contracts and funding agreements with local authorities in Norfolk and Suffolk, including Suffolk County Council's mental health pooled budget.

Policy on investments

All of Julian Support's current reserves are held in secure, short term deposits. This policy is currently being reviewed by the Trustees to secure a better rate of return.

Fundraising

As reflected within the financial statements, Julian Support stages or participates in very few fundraising activities. However, should any fundraising be carried out, the charity is compliant with the requirements of the Fundraising Regulator's voluntary regulation scheme and the Code of Fundraising Practice. In addition, fundraising would not engage directly with vulnerable people and the public. During 2020/21 the Charity did not work with any professional fundraisers or commercial participators, there were no instances of failure to comply with the above schemes, and no complaints were received regarding the Charity's fundraising activities.

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Julian Support Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2022

Plans for future periods

Our aims, as stated in our Business Plan 2019/21 are:

• To expand our services to other counties in the East of England.

• To develop new services which contribute to our mission and support our values and beliefs.

• To embrace innovation within service design and delivery and, as a result, become more efficient.

• To be a provider of first choice by putting service users at the core of our organisation and planning.

• To be an employer of first choice by treating our staff with respect and playing to their strengths, interests and abilities.

Ensuring our work delivers our aims

The Business Plan is underpinned by a series of detailed action plans that outline how these objectives will be met. The Board of Trustees monitors the progress of these objectives through the Julian Support Balanced Scorecard and regular feedback at meetings.

Trustees' responsibilities statement

The trustees (who are also directors for the purposes of company law) are responsible for preparing the trustees' 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. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company 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 (FRS102);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• 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 are sufficient to show and explain the charity's transactions and 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.

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Julian Support Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2022

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

• so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and

• they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

Small company provisions

This report has been prepared taking advantage of the small companies' exemption of section 415A of the Companies Act 2006.

The trustees' annual report was approved on 2 November 2022 and signed on behalf of the board of trustees by:

Mr D G McNeil (Chair)

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Julian Support Limited

Company Limited by Guarantee

Independent auditor's report to the members of Julian Support Limited

Year ended 31 March 2022

Opinion

We have audited the financial statements of Julian Support Limited (the 'charity') for the year ended 31 March 2022 which comprise the statement of financial activities (including income and expenditure account), balance sheet, statement of cash flows and the related notes, including a summary of significant accounting policies. 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 charity's affairs as at 31 March 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

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

• 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 charity 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 charity'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.

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Julian Support Limited

Company Limited by Guarantee

Independent auditor's report to the members of Julian Support Limited (continued)

Year ended 31 March 2022

Other information

The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees 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.

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 for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• 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 charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

We have nothing to report in respect of the following matters in relation to which the 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 directors' report and from the requirement to prepare a strategic report.

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Julian Support Limited

Company Limited by Guarantee

Independent auditor's report to the members of Julian Support Limited (continued)

Year ended 31 March 2022

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors 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 charity'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 charity 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.

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 extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

• Enquiry of management and those charged with governance;

• Enquiry of entity staff compliance functions to identify any instances of non-compliance with laws and regulations;

• Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.

• Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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Julian Support Limited

Company Limited by Guarantee

Independent auditor's report to the members of Julian Support Limited (continued)

Year ended 31 March 2022

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.

Use of our report

This report is made solely to the charity'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 charity'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 charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mark Proctor FCA DChA (Senior Statutory Auditor)

For and on behalf of Lovewell Blake LLP Chartered accountants & statutory auditor Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB

10 November 2022

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Julian Support Limited

Company Limited by Guarantee

Statement of financial activities (including income and expenditure account)

Year ended 31 March 2022

			2022		2021
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	57	5,185	5,242	16,539
Charitable activities	6	2,940,366	–	2,940,366	2,549,742
Investment income	7	1,526	–	1,526	1,624
Other income	8	5,775	–	5,775	2,246
		───────────	──────	───────────	───────────
Total income		2,947,724	5,185	2,952,909	2,570,151
		═══════════	══════	═══════════	═══════════
Expenditure
Charitable activities	9	(2,784,907)	(6,921)	(2,791,828)	(2,559,215)
		───────────	──────	───────────	───────────
Total expenditure		(2,784,907)	(6,921)	(2,791,828)	(2,559,215)
		═══════════	══════	═══════════	═══════════
		───────────	──────	───────────	───────────
Net income and net movement in funds		162,817	(1,736)	161,081	10,936
		═══════════	══════	═══════════	═══════════
Reconciliation of funds
Total funds brought forward		614,735	20,053	634,788	623,852
		───────────	───────	───────────	───────────
Total funds carried forward		777,552	18,317	795,869	634,788
		═══════════	═══════	═══════════	═══════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 19 to 30 form part of these financial statements.

- 16 -

Julian Support Limited

Company Limited by Guarantee

Balance sheet

31 March 2022

		2022		2021
	Note	£	£	£	£
Fixed assets
Tangible fixed assets	14		80,404		94,338
Current assets
Debtors	15	237,465		182,373
Cash at bank and in hand		1,066,154		813,966
		───────────		─────────
		1,303,619		996,339
Creditors: Amounts falling due within
one year	17	588,154		455,889
		───────────		─────────
Net current assets			715,465		540,450
			─────────		─────────
Total assets less current liabilities			795,869		634,788
			─────────		─────────
Net assets			795,869		634,788
			═════════		═════════
Funds of the charity
Restricted funds			18,317		20,053
Unrestricted funds			777,552		614,735
			─────────		─────────
Total charity funds	20		795,869 ═════════		634,788 ═════════

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 2 November 2022 and are signed on behalf of the board by:

Mr D G McNeil (Chair)

Company registration number: 03482147

The notes on pages 19 to 30 form part of these financial statements.

- 17 -

Julian Support Limited

Company Limited by Guarantee

Statement of cash flows

Year ended 31 March 2022

		2022	2021
	Note	£	£
Cash generated from operations	22	269,532	266,109
Interest received		1,526	1,624
		─────────	─────────
Net cash from operating activities		271,058	267,733
		═════════	═════════
Cash flows from investing activities
Purchase of tangible assets		(18,870)	(22,466)
Proceeds from sale of tangible assets		–	4,045
		─────────	─────────
Net cash used in investing activities		(18,870)	(18,421)
		═════════	═════════
Net increase in cash and cash equivalents		252,188	249,312
Cash and cash equivalents at beginning of year		813,966	564,654
		───────────	─────────
Cash and cash equivalents at end of year		1,066,154	813,966
		═══════════	═════════

The notes on pages 19 to 30 form part of these financial statements.

- 18 -

Julian Support Limited

Company Limited by Guarantee

Notes to the financial statements

Year ended 31 March 2022

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 23 Pilling Park Road, Norwich, NR1 4PA.

2. Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain items at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity and rounded to the nearest £.

(b) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. The trustees have considered the impact of the COVID-19 pandemic in making this assessment.

(c) Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

(d) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or committment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.

- 19 -

Julian Support Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

(e) Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

• Interest on funds held on deposit is included upon notification of the interest paid or payable by the bank.

(f) Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apprortioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

(g) Leases

Rentals payable and receivable under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

(h) Tangible assets

All fixed assets are initially recorded at cost.

The costs of minor additions costing less than £500 are not capitalised.

- 20 -

Julian Support Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

(i) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	over period of lease
Furniture, fixtures & fittings	-	25% reducing balance
Office equipment	-	15% reducing balance / 25% - 33.33% straight line
Tools and equipment	-	15% reducing balance

(j) Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(k) Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

4. Limited by guarantee

The charity is a company limited by guarantee and does not have a share capital. The members have guaranteed that in the event of the charity being wound up during their membership or one year thereafter, each would contribute to the assets of the charity a sum not exceeding £10.

5. Donations and legacies

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Donations
Grants and donations	57	5,185	5,242
	════	══════	══════
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Donations
Grants and donations	10,760	5,779	16,539
	═══════	══════	═══════

- 21 -

Julian Support Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2022

6. Charitable activities

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Grants and service contracts	2,940,366	2,940,366	2,549,742	2,549,742
		═══════════	═══════════	═══════════	═══════════
7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Bank interest receivable	1,526	1,526	1,624	1,624
		══════	══════	══════	══════
8.	Other income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Miscellaneous income	5,775	5,775	2,246	2,246
		══════	══════	══════	══════

- 22 -

Julian Support Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2022

9. Expenditure on charitable activities by fund type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Wages and salary costs	1,981,759	–	1,981,759
Other staff costs	33,945	–	33,945
Depreciation	32,804	–	32,804
Motor and travel expenses	40,554	–	40,554
Rent, rates and insurance	124,453	–	124,453
Light and heat	13,713	–	13,713
Repairs, renewals and running expenses	49,813	–	49,813
Legal and professional	1,536	–	1,536
Consultancy	86,723	–	86,723
Other costs	362,384	6,921	369,305
Governance costs (see below)	57,223	–	57,223
	───────────	──────	───────────
	2,784,907	6,921	2,791,828
	═══════════	══════	═══════════
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Wages and salary costs	1,882,811	–	1,882,811
Other staff costs	29,978	–	29,978
Depreciation	37,683	–	37,683
Motor and travel expenses	27,268	–	27,268
Rent, rates and insurance	119,955	–	119,955
Light and heat	11,419	–	11,419
Repairs, renewals and running expenses	42,539	–	42,539
Legal and professional	1,449	–	1,449
Consultancy	89,928	–	89,928
Other costs	256,396	4,275	260,671
Governance costs (see below)	55,514	–	55,514
	───────────	──────	───────────
	2,554,940	4,275	2,559,215
	═══════════	══════	═══════════

Analysis of governance costs:
	Unrestricted	Restricted	Total Funds	Total Funds
	Funds	funds	2022	2021
	£	£	£	£
Salaries and wages	48,037	–	48,037	47,220
Audit fees	7,668	–	7,668	6,869
Trustee indemnity insurance	1,518	–	1,518	1,425
	───────	────	───────	───────
	57,223	–	57,223	55,514
	═══════	════	═══════	═══════

- 23 -

Julian Support Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2022

10. Net income

Net income is stated after charging/(crediting):

	Net income is stated after charging/(crediting):
		2022	2021
		£	£
	Depreciation of tangible fixed assets	32,804	37,683
		═══════	═══════
11.	Auditors remuneration
		2022	2021
		£	£
	Fees payable for the audit of the financial statements	7,668	6,869
		══════	══════
	Fees payable to the charity's auditor and its associates for other services:
	Other non-audit services	4,464	4,358
		══════	══════

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2022	2021
	£	£
Wages and salaries	1,716,829	1,639,565
Social security costs	263,387	243,077
Employer contributions to pension plans	49,580	47,389
	───────────	───────────
	2,029,796	1,930,031
	═══════════	═══════════

The average head count of employees during the year was 77 (2021: 80). The average number of full-time equivalent employees during the year is analysed as follows:

	2022	2021
	No.	No.
Direct charitable	61	61
Management and administration	4	3
	────	────
	65	64
	════	════
The number of employees whose remuneration for the year fell within the following bands,		were:
	2022	2021
	No.	No.
£60,000 to £69,999	–	2
£70,000 to £79,999	1	1
	────	────
	1	3
	════	════

Key Management Personnel

The key management personnel of the charity, comprise the Chief Executive, Director of Development, Director of Operations and Director of Finance & Resources. The total employee benefits of the key management personnel of the Charity were £240,184 (2021: £237,120).

- 24 -

Julian Support Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2022

13. Trustee remuneration and expenses

No trustees received any remuneration during the year (2021: £Nil). Board expenses totalling £Nil (2021: £Nil) were provided by Julian Support Limited for all trustees.

14. Tangible fixed assets

		Furniture,
	Leasehold	fixtures &	Office	Tools and
	improvement	fittings	equipment	equipment	Total
	£	£	£	£	£
Cost
At 1 April 2021	44,871	32,436	286,584	3,950	367,841
Additions	–	1,000	17,870	–	18,870
	───────	───────	─────────	──────	─────────
At 31 March 2022	44,871	33,436	304,454	3,950	386,711
	═══════	═══════	═════════	══════	═════════
Depreciation
At 1 April 2021	44,862	25,332	199,879	3,430	273,503
Charge for the year	–	1,961	30,764	79	32,804
	───────	───────	─────────	──────	─────────
At 31 March 2022	44,862	27,293	230,643	3,509	306,307
	═══════	═══════	═════════	══════	═════════
Carrying amount
At 31 March 2022	9	6,143	73,811	441	80,404
	═══════	═══════	═════════	══════	═════════
At 31 March 2021	9	7,104	86,705	520	94,338
	═══════	═══════	═════════	══════	═════════
Debtors
				2022	2021
				£	£
Trade debtors				92,604	30,057
Prepayments and accrued	income			144,861	152,316
				─────────	─────────
				237,465	182,373
				═════════	═════════
Cash and cash equivalents
Cash and cash equivalents consist of:
				2022	2021
				£	£
Cash at bank and in hand				26,057	43,976
Short term deposits				1,038,606	768,357
Petty cash				1,491	1,633
				───────────	─────────
				1,066,154	813,966
				═══════════	═════════

15. Debtors

16. Cash and cash equivalents

- 25 -

Julian Support Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2022

17. Creditors: Amounts falling due within one year

	2022	2021
	£	£
Trade creditors	25,996	41,386
Accruals and deferred income	327,978	182,233
Social security and other taxes	42,793	36,358
Other creditors	191,387	195,912
	─────────	─────────
	588,154	455,889
	═════════	═════════
Deferred income
	2022	2021
	£	£
Deferred income brought forward	44,015	28,665
Released during the year	(44,015)	(14,590)
Deferred during the year	–	29,940
	───────	───────
Deferred income carried forward	–	44,015
	═══════	═══════

18. Deferred income

Deferred income related to a delay of recruitment of 1 FTE Recovery Coordinator, the underspend was agreed to be deferred with the funder to match the income against the future expenditure and D2A income invoiced in advance.

19. Pensions and other post retirement benefits

Defined contribution plan

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £49,580 (2021: £47,389).

- 26 -

Julian Support Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2022

20. Analysis of charitable funds

Unrestricted funds

2022

					At 31 Mar
	At 1 Apr 2021	Income	Expenditure	Transfers	2022
	£	£	£	£	£
General funds	533,541	2,947,724	(2,784,907)	–	696,358
Property repair and
dilapidation fund	81,194	–	–	–	81,194
	─────────	───────────	───────────	────	─────────
	614,735	2,947,724	(2,784,907)	–	777,552
	═════════	═══════════	═══════════	════	═════════
2021
					At 31 Mar
	At 1 Apr 2020	Income	Expenditure	Transfers	2021
	£	£	£	£	£
General funds	525,609	2,564,372	(2,554,940)	(1,500)	533,541
Property repair and
dilapidation fund	79,694	–	–	1,500	81,194
	─────────	───────────	───────────	──────	─────────
	605,303 ═════════	2,564,372 ═══════════	(2,554,940) ═══════════	– ══════	614,735 ═════════

Property Repair and Dilapidation Fund

Funds designated as a provision towards cyclical repairs and renewals, and to pay for any dilapidation in the event that the charity should vacate a property.

Restricted funds

2022

					At 31 Mar
	At 1 Apr 2021	Income	Expenditure	Transfers	2022
	£	£	£	£	£
Suffolk Community
Foundation LEP	9,458	–	–	(230)	9,228
Rope Trust	30	–	–	–	30
Bird Funding Club	9	–	–	–	9
Arts & Crafts	80	–	–	–	80
Gaming Fund	376	–	–	–	376
National Lottery Awards
for All	8,169	–	–	–	8,169
Covid 19 Hardship Fund	1,331	4,485	(6,046)	230	–
Giraffe	600	–	(600)	–	–
Vineyard	–	200	(200)	–	–
Gippeswyk Avenue
Communal Area	–	500	(75)	–	425
	───────	──────	──────	────	───────
	20,053	5,185	(6,921)	–	18,317
	═══════	══════	══════	════	═══════

- 27 -

Julian Support Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2022

2021

					At 31 Mar
	At 1 Apr 2020	Income	Expenditure	Transfers	2021
	£	£	£	£	£
Suffolk Community
Foundation LEP	9,763	185	(490)	–	9,458
Rope Trust	111	–	(81)	–	30
Sugar Town	24	–	(24)	–	–
Bird Funding Club	24	1,000	(1,015)	–	9
Arts & Crafts	80	–	–	–	80
MSC	2	–	(2)	–	–
Gaming Fund	376	–	–	–	376
National Lottery Awards
for All	8,169	–	–	–	8,169
Covid 19 Hardship Fund	–	3,844	(2,513)	–	1,331
Giraffe	–	600	–	–	600
Vineyard	–	150	(150)	–	–
	───────	──────	──────	────	───────
	18,549 ═══════	5,779 ══════	(4,275) ══════	– ════	20,053 ═══════

Suffolk Community Foundation LEP

Grant received from The New Anglia Local Enterprise Partnership, via the Suffolk Community Foundation, to be used towards the creation of jobs.

Rope Trust

Funds donated by the Rope Trust to contribute towards the refurbishment of the Summer House at Gippeswyk Avenue. These funds have specifically been used to purchase items of furniture and equipment.

Sugar Town

Being funds raised by Sugar Town records and donated to Julian Support, to promote music and the arts amongst service users in Bury St Edmunds.

Bird Funding Club

Funds have been raised by a Julian Support worker to establish a bird watching club for service users. The funds raised have been used to buy binoculars and bird books for the group.

Arts & Crafts

Funds have been donated by the Rope Trust to contribute towards a women's craft group, based at Clarkson Street, Ipswich. The funds have been used to buy furniture and art and crafts materials.

Forest Heath District

A grant was received to support service users in temporary accommodation in West Suffolk. The fund will be drawn down on as referrals from the local authority are received.

MSC

A donation was received from a local business to contribute towards the refurbishment work at Gippeswyk Avenue. These funds have specifically been used to purchase garden furniture.

- 28 -

Julian Support Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2022

Gaming fund

Funds donated by Rope Trust to cover cost of gaming sessions at Press Start.

National Lottery Awards for All

A grant was awarded to fund the Domestic Abuse Survivors Martial Arts project.

Covid 19 Hardship Fund

Funds received from Suffolk County Council, Tesco Bags of Help and Ecclesiastical for the charities Service Users Hardship Fund.

Giraffe

Donation received for installing a metal giraffe in the reception area at Hospital Road.

Vineyard

Funds donated by The Vineyard church to purchase food for a Christmas lunch at Hospital Road.

Gippeswyk Avenue Communal Area

Avenue.

21. Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Tangible fixed assets	80,404	–	80,404
Current assets	697,148	18,317	715,465
	─────────	───────	─────────
Net assets	777,552	18,317	795,869
	═════════	═══════	═════════
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Tangible fixed assets	94,338	–	94,338
Current assets	520,397	20,053	540,450
	─────────	───────	─────────
Net assets	614,735	20,053	634,788
	═════════	═══════	═════════

- 29 -

Julian Support Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2022

22. Cash generated from operations

	2022	2021
	£	£
Net income	161,081	10,936
Adjustments for:
Depreciation of tangible fixed assets	32,804	37,683
Other interest receivable and similar income	(1,526)	(1,624)
Loss on disposal of tangible fixed assets	–	2,099
Accrued expenses	186,080	–
Changes in:
Trade and other debtors	(55,092)	(10,924)
Trade and other creditors	(53,815)	227,939
	─────────	─────────
	269,532	266,109
	═════════	═════════

23. Analysis of changes in net debt

					At
					31 March 202
	At	1	April 2021	Cash flows	2
			£	£	£
Cash at bank and in hand			813,966	252,188	1,066,154
			═════════	═════════	═══════════

24. Operating lease commitments

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2022	2021
	£	£
Not later than 1 year	89,184	91,350
Later than 1 year and not later than 5 years	–	12,500
	───────	─────────
	89,184	103,850
	═══════	═════════

25. Related parties

During the previous year a close family member of Mrs L Spooner (the CEO of the charity) provided website design services to the charity totalling £2,000 with no balance outstanding at the year end, there were no transactions in the current year.

During the year another close family member of Mrs L Spooner was employed by the Charity. Total remuneration for the family member for the year was £8,871. The appointment was made in open competition and Mrs Spooner was not involved in the decision making process regarding the appointment.

- 30 -