2023-03-31-accounts

		Page
Reference and Administrative Details		1
Chair of trustees statement		2
Report of the Trustees	3	to	14
Report of the Independent Auditors	15	to	17
Statement of Financial Activities		18
Balance Sheet	19	to	20
Cash Flow Statement		21
Notes to the Cash Flow Statement		22
Notes to the Financial Statements	23	to	35
Detailed Statement of Financial Activities	36	to	38

TRUSTEES	L Done
	I R Hill
	A M Johnson
	J Matthews
	C R Newton
COMPANY SECRETARY	L Done
CHIEF EXECUTIVE	K Pugh
REGISTERED OFFICE	29a Market Place
	Heanor
	Derbyshire
	DE75 7EG
REGISTERED COMPANY NUMBER	03510613 (England and Wales)
REGISTERED CHARITY NUMBER	1068550
AUDITORS	Sibbalds Limited
	Chartered Accountants and Statutory Auditor
	Oakhurst House
	57 Ashbourne Road
	Derby
	Derbyshire
	DE22 3FS
SOLICITORS	Flint Bishop LLP
	St Michael's Court
	St Michael's Lane
	Derby
	DEI 3HQ
BANKERS	National Westminster Bank PIc
	42 Bath Street
	Ilkeston
	Derbyshire
	DE7 8HF

				2023	2022
		Unrestricted	Restricted	Total	Tqtal
		funds	fund	funds	fupds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	2	52,425		52,425	6t361
Charitable activities	5
Health and care		375,849		375,849	354,513
Information and advice		173,610		173,610	248,825
Infrastructure		24,551		24,551	44,571
Retail ^		4,945		4,945	14,734
Wellbeing		327,127		327,127	95,164
Support		5,116		5,116	5,081
Other trading activities	3	667,760		667,760	602,948
Investment income	4	6,365		6,365	3,384
Total		1,637,748		1,637,748	1,430,581
EXPENDITURE ON
Raising funds	6	631,593		631,593	633,069
Charitable activities	7
Health and care		457,252		457,252	521,795
Information and advice Infrastructure		446,103 60,699		446,103 60,699	362,136 7(j),268
Wellbeing		116,671		116,671	16'^,484
Total		1,712,318		1,712,318	1,754,752
NET INCOME/(EXPENDITURE)		(74,570)		(74,570)	(324,171)
RECONCILIATION OF FUNDS
Total funds brought forward		795,325		795,325	1,119,496
TOTAL FUNDS CARRIED FORWARD		720,755		720,755	795,325

		2023	2022
	Notes	£	£
FIXED ASSETS
Tangible assets	13	124,627	139,772
CURRENT ASSETS
Debtors	14	100,010	204,328
Cash at bank and in hand		651,376	663,664
		751,386	867,992
CREDITORS
Amounts falling due within one year	15	(155,258)	(212,439)
NET CURRENT ASSETS		596,128	655,553
TOTAL ASSETS LESS CURRENT LIABILITIES		720,755	795,325
NET ASSETS		720,755	795,325
FUNDS	19
Designated unrestricted funds		315,907	486,578
General unrestricted funds		404,848	308,747
Restricted funds
TOTAL FUNDS		720,755	795,325

		2023	2022
	Notes	£	£
Cash flows from operating activities
Cash generated from operations	1	(8,946)	(329,598)
Net cash used in operating activities		(8,946)	(329,598)
Cash flows from investing activities
Purchase of tangible fixed assets		(23,945)	(37,701)
Sale of tangible fixed assets		16,101	800
Interest received		6,365	3,384
Net cash used in investing activities		(1,479)	(33,517)
Change in cash and cash equivalents in the
reporting period		(10,425)	(363,115)
Cash and cash equivalents at the beginning
of the reporting period	2	661,801	1,024,916
Cash and cash equivalents at the end of
the reporting period	2	651,376	661,801

1.	RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM	OPERATING	ACTIVITIES
			2023	2022
			£	£
	Net expenditure for the reporting period (as per the Statement of
	Financial Activities)		(74,570)	(324,171)
	Adjustments for:
	Depreciation charges		18,024	17,461
	Loss/(profit) on disposal of fixed assets		4,966	(800)
	Interest received		(6,365)	(3,384)
	Decrease/(increase) in debtors		104,317	(123,fl42)
	(Decrease)/increase in creditors		(55,318)	104,;^38
	Net cash used in operations		(8,946)	(329,598)
2.	ANALYSIS OF CASH AND CASH EQUIVALENTS
			2023	2022
			£	£!
	Cash in hand		3,464	2,679
	Notice deposits (less than 3 months)		647,912	660,985
	Overdrafts included in bank loans and overdrafts falling due within	one year		(1,863)
	Total cash and cash equivalents		651,376	661,$01
3.	ANALYSIS OF CHANGES IN NET FUNDS
	At 1.4.22		Cash flow	At 31.3.23
		£	£	£
	Net cash
	Cash at bank and in hand	663,664	(12,288)	651,376
	Bank overdraft	(1,863)	1,863
		661,801	(10,425)	651,|376
	Total	661,801	(10,425)	651,376

1.	ACCOUNTING POLICIES - continued
	Income
	Shop income This is included in the accounts when receivable. It represents monies receivable through			shop s^les	of
	donated goods.
	Investment income
	Bank interest is included in the income	and expenditure account on an accruals basis.
	Expenditure All expenditure is accounted for on an	accruals basis and has been classified under headings	that aggregjate		all
	costs relating to the category. Where costs cannot be directly allocated to particular headings			they hav«' been
	allocated to activities on a basis consistent with the use of the resources.
	Governance costs are those incurred	in connection with the charity’s compliance with constitutional and
	statutory requirements.
	Irrecoverable VAT is allocated where	possible against specific cost categories^ otherwise	it	Is treated as	a
	support cost and allocated in the manner stated above.
	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
	life.
	2% on cost Freehold property
	25% Plant and machinery	on cost
	20% Fixtures and fittings	on cost
	25% Motor vehicles	on cost

2.	DONATIONS AND LEGACIES
				2023	2022
				£	£
	Donations and gifts			52,425	61,361
3.	OTHER TRADING ACTIVITIES
				2023	2022
				£	£
	Shop income			667,760	602,948
4.	INVESTMENT INCOME
				2023	2022
				£	£
	Interest receivable			6,365	3,384
5.	INCOME FROM CHARITABLE ACTIVITIES
			Information
		Health	and
		and care	advice	Infrastructure	Retail
		£	£	£	£
	Local authority grants and SLA	142,866	173,610	348
	Other income	232,983		24,203	4,945
	COVID-19 furlough grants
		375,849	173,610	24,551	4,945
				2023	2022
				Total	Total
		Wellbeing	Support	activities	activities
		£	£	£	£
	Local authority grants and SLA	307,520		624,344	473,489
	Other income	19,607	5,116	286,854	255,691
	COVID-19 furlough grants				33,708
		327,127	5,116	911,198	762,888

6.	RAISING FUNDS
	Shop trading costs
			2023	2022
			£	£
	Staff costs		267,819	240,582
	Bank charges		10,975	8,177
	Rent, rates and power		163,246	167,288
	Insurance		9,381	9,528
	Printing, postage & telephone		5,376	7,576
	Recruitment and training		1,210	2,134
	Repairs and computer costs		37,254	53,285
	Sundry costs		12,535	16,304
	Travel costs		15,542	13,066
	Goods and consumables		1,090	6,259
	COVID-19 costs			206
	Professional fees		1,000	12,749
	Internal recharge			3,000
	Depreciation		5,776	3,424
	Share of support costs (see note 8)		100,389	89,491
			631,593	633,069
7.	CHARITABLE ACTIVITIES COSTS
			Support
		Direct	costs (see
		Costs	note 8)	Totals
		£	£	£
	Health and care	382,040	75,212	457,252
	Information and advice	372,725	73,378	446,103
	Infrastructure	50,715	9,984	60,699
	Wellbeing	97,480	19,191	116,671
		902,960	177,765	1,080,725
8.	SUPPORT COSTS

SUPPORT COSTS
	Head
	office	Governance
	costs	costs	Totals
	£	£	£!
Health and care	114,674	3,014	117,688
Information and advice	111,881	2,939	114,820
Infrastructure	15,233	400	15,633
Wellbeing	29,245	768	30,013
	271,033	7,121	278,154

Analysed between:
Raising funds	100.389		100,389
Charitable activities	170,644	7,121	177,765
Activity	Basis of allocation
Head office costs	Support costs allocated on direct cost basis
Governance costs	Governance costs allocated on direct cost basis

	2023	2022
	£	£
Depreciation - owned assets	18,023	17,461
(Deficit}/surplus on disposal of fixed assets	4,966	(800)

STAFF COSTS
	2023	2022
	£	£
Wages and salaries	927,708	922,041
Social security costs	43,097	40,191
Other pension costs	62,112	64,166
	1,032,917	1,026,398

	2023	2022
Direct charitable activities	77	71
Raising funds	19	23
Governance		1
	96	95

12.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		funds	fund	funds
		£	£	£
	INCOME AND ENDOWMENTS FROM
	Donations and legacies	61,361		61.361 ‘f
	Charitable activities
	Health and care	354,513		354,513
	Information and advice	248,825		248,825
	Infrastructure	44,571		44,571
	Retail	14,734		14,734
	Wellbeing	92,435	2,729	95,164
	Support	5,081		5,081
	Other trading activities	602,949	(1)	602,948
	Investment income	3,384		3,384
	Total	1,427,853	2,728	1,430,581
	EXPENDITURE ON
	Raising funds	543,578		543,578
	Charitable activities
	Health and care	521,795		52t795
	Information and advice	362,136		36^,136
	Infrastructure	70,268		70,268
	Wellbeing	152,960	14,524	167,484
	Total	1,740,228	14,524	1,754,752
	NET INCOME/(EXPENDITURE)	(312,375)	(11,796)	(324,171)
	Transfers between funds	(5,490)	5,490
	Net movement in funds	(317,865)	(6,306)	(324,171)
	RECONCILIATION OF FUNDS
	Total funds brought forward	1,113,190	6,306	1,119,496
	TOTAL FUNDS CARRIED FORWARD	795,325		799,325

13.	TANGIBLE FIXED ASSETS
				Fixtures
		Freehold	Plant and	and	Motor
		property	machinery	fittings	vehicles	Totals
		£	£	£	£	£
	COST
	At 1 April 2022	90,000	92,146	20,168	75,157	277,471
	Additions				23,945	23,945
	Disposals				(40,862)	(40,862)
	At 31 March 2023	90,000	92,146	20,168	58,240	260,554
	DEPRECIATION
	At 1 April 2022	15,300	84,348	16,461	21,590	137,699
	Charge for year	1,800	2,651	1,919	11,653	18,023
	Eliminated on disposal				(19,795)	(19,795)
	At 31 March 2023	17,100	86,999	18,380	13,448	135,927
	NET BOOK VALUE
	At 31 March 2023	72,900	5,147	1,788	44,792	124,627
	At 31 March 2022	74,700	7,798	3,707	53,567	139,772
14.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
					2023	2022
					£	£
	Trade debtors				28,526	122,381
	Other debtors				31,417	30,157
	VAT				4,133	10,827
	Prepayments and accrued income				35,934	40,963
					100,010	204,328

15.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2023	2022
		£	£
	Bank loans and overdrafts (see note 16)		1,863
	Trade creditors	12,368	31,284
	Social security and other taxes	5,725	(2,569)
	Pension creditor	6,040	6,947
	Attachment of earnings	126	720
	Other creditors		19,337
	Amounts received in advance	79,462	101,320
	Accrued expenses	51,537	53,537
		155,258	212,439
	Amounts received in advance contains grants which have been received prior to the	year end but are ungble
	be used until the following financial year, in accordance with the terms of the grant.
16.	LOANS
	An analysis of the maturity of loans is given below:
		2023	2022
		£	£
	Amounts falling due within one year on demand:
	Bankoverdrafts		1, 563

	2023	2022
	£	£!
Within one year	88,164	120,373
Between one and five years	113,117	172,422
In more than five years		4,860
	201,281	297,655

18.	ANALYSIS OF NET ASSETS BETWEEN FUNDS
				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	fund	funds	funds
		£	£	£	£
	Fixed assets	124,627		124,627	139,772
	Current assets	751,386		751,386	867,992
	Current liabilities	(155,258)		(155,258)	(212,439)
		720,755		720,755	795,325
19.	MOVEMENT IN FUNDS
			Net	Transfers
			movement	between	At
		At 1.4.22	in funds	funds	31.3.23
		£	£	£	£
	Unrestricted funds
	General fund	308,747	(54,671)	150,772	404,848
	Emergency reserve	50,000			50,000
	Staff reserve	102,043	(15,921)		86,122
	Buildings reserve	100,000			100,000
	Committee infrastructure improvements	13,965		(13,965)
	Fundraising	23,897	(15,566)	(8,331)
	Retail manager	32,835		(32,835)
	& A	16,071		(16,071)
	Service evaluation	23,764		(23,764)
	Quality assurance	5,000		(5,000)
	Volunteer recruitment	10,327		(10,327)
	Isolations and loneliness	18,838		(18,838)
	Income maximisation	14,700		(14,700)
	End of life roadshow	5,000		(5,000)
	Mini-bus	36	(10,934)	10,898
	Footcare		1,798	(1,798)
	Bakewell	4,657		(4,657)
	Caroline Court	3,319		(3,319)
	First Taste - projects	20,525	3,230		23,755
	First Taste - running	2,075			2,075
	Fairfield Pensioners	1,029	(1,592)	563
	Daycare Amenity	15,312	757		16,069
	COVID-19 lockdown		3,628	(3,628)
	Help To Move	23,185	14,701		37,886
		795,325	(74,570)		720,755
	TOTAL FUNDS	795,325	(74,570)		720,755

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	1,504,453	(1,559,124)	(54,671)
Staff reserve	(1)	(15,920)	(15,921)
Fundraising	22,957	(38,523)	(15,E66)
Mini-bus	(1)	(10,933)	(10,E34)
Footcare	48,536	(46,738)	1,798
First Taste - projects Fairfield Pensioners	5,200 1,571	(1,970) (3,163)	3,730 (1,^92)
Daycare Amenity	2,778	(2,021)	757
COVID-19 lockdown		3,628	3,628
Help To Move	52,255	(37,554)	14,701
	1,637,748	(1,712,318)	(74,570)
TOTAL FUNDS	1,637,748	(1,712,318)	(74,570)

		Net	Transfers
		movement	betvi/een	At
	At 1.4.21	in funds	funds	31.3.22
	£	£	£	£
Unrestricted funds
General fund	343,844	(286,376}	251,279	308,747
Emergency reserve	75,000		(25,000)	50,000
Staff reserve	132,941	(5,898)	(25,000)	102,043
Buildings reserve	250,000		(150,000)	100,000
Committee infrastructure improvements	13,965			13,965
Fundraising	41,058	(17,161)		23,897
Retail manager	32,835			32,835
& A	29,398	(13,327)		16,071
Service evaluation	19,176	4,588		23,764
Quality assurance	5,000			5,000
Volunteer recruitment	10,327			10,327
Isolations and loneliness	18,838			18,838
Income maximisation	14,700			14,700
End of life roadshow	5,000			5,000
Mini-bus	5,024	(4,988)		36
Footcare	5,444	(5,953)	509
Bakewell	4,657			4,657
Caroline Court	3,319			3,319
First Taste - projects	18,095	2,430		20,525
First Taste - running	2,075			2,075
Fairfield Pensioners	1,042	(13)		1,029
Daycare Amenity	15,625	(313)		15,312
COVID-19 lockdown	65,827	(8,549)	(57,278)
Help To Move		23,185		23,185
	1,113,190	(312,375)	(5,490)	795,325
Restricted funds
Memory Lane	6,306	(11,796)	5,490
TOTAL FUNDS	1,119,496	(324,171)		795,325

	Incoming	Resources	Movenjient
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	1,294,868	(1,581,244)	(286,^76)
Staff reserve		(5,898)	(5,898)
Fundraising	22,387	(39,548)	(17,161)
& A	1	(13,328)	(13,327)
Service evaluation		4,588	4,588
Mini-bus	1	(4,989)	(4,988)
Footcare	38,969	(44,922)	(5,953)
First Taste - projects	5,200	(2,770)	2,430
Fairfield Pensioners	2,223	(2,236)	(13)
Daycare Amenity	2,963	(3,276)	(?13)
COVID-19 lockdown	8,987	(17,536)	(8,549)
Help To Move	52,254	(29,069)	23,185
	1,427,853	(1,740,228)	(312,375)
Restricted funds
Memory Lane	2,728	(14,524)	(11,796)
TOTAL FUNDS	1,430,581	(1,754,752)	(324,171)

	2023	2022
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations and gifts	52,425	611361
Other trading activities
Shop income	667,760	602 ,948
Investment income
Interest receivable	6,365	3;384
Charitable activities
Local authority grants and SLA	624,344	473^489
Other income	286,854	255^691
COVlD-19 furlough grants		33l708
	911,198	762,888
Total incoming resources	1,637,748	1,430,581
EXPENDITURE
Shop trading costs
Wages	247,238	223,400
Social security	7,269	S,416
Pensions	13,312	11,766
Bank charges	10,975	q,177
Rent, rates and power	163,246	167,288
Insurance	9,381	9,528
Printing, postage & telephone	5,376	7,576
Recruitment and training	1,210	2,134
Repairs and computer costs	37,254	53,285
Sundry costs	12,535	16,304
Travel costs	15,542	13,066
Goods and consumables	1,090	6,259
COVID-19 costs		206
Professional fees	1,000	1^,749
Internal recharge		3,000
Plant and machinery	2,351	,871 t
Motor vehicles	3,425	1,553
	531,204	543,578
Charitable activities
Wages	478,490	49^,217
Carriedforward	478,490	498,217

	2023	2022
	£	£
Charitable activities
Brought forward	478,490	498,217
Social security	19,422	19,646
Pensions	30,494	34,324
Rent, rates and power	22,583	29,703
insurance	2,716	2,806
Agency costs	14,604	42,684
Printing, postage & telephone	9,106	11,556
Recruitment and training	3,220	3,430
Repairs and computer costs	4,800	18,673
Sundries	62,435	76,152
Professional fees	2,205	7,049
Travel and motor costs	27,319	23,202
Transport	6,185	4,426
Daycare meals	9,337	10,774
Activity costs	846	1,540
Irrecoverable VAT	4,374	7,966
Internal recharge		27,225
COVID-19 costs		1,695
COVID-19 support grants	191,120	125,347
Fixtures and fittings	509	185
Motor vehicles	8,229	9,854
Loss on sale of tangible fixed assets	4,966	(800)
	902,960	955,654
Support costs
Head office costs
Wages	201,980	200,424
Social security	16,406	15,129
Pensions	18,306	18,076
Internal recharges		(30,225)
Rent, rates and power	1,702	1,955
Printing, postage & telephone	6,874	7,180
Recruitment and training	190	1,009
Other costs	13,877	20,539
Professional costs	6,754	4,816
Travelling	1,434	3,923
Freehold property	2,810	1,800
Plant and machinery	300	38
Fixtures and fittings	400	2,160
	271,033	246,824
Governance costs
Other costs	20	219
Carried forward	20	219

	2023	2022
	£	£
Governance costs
Brought forward	20		219
Audit fees	7,101	8	107
Sundries			156
Recruitment and training			214
	7,121	8.696
Total resources expended	1,712,318	1,7541,752
Net expenditure	(74,570)	(324171)