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2023-03-31-accounts

Contents Page
Reference and administrative details
Report ofthe trustees
Independent Auditor's report on the financial statements 20
Statement
of		 financial activities
incorporating income 8 expenditure account 23
Balance sheet 24
Cash flow statement 25
Notes forming part ofthe financial statements, incorporating:
Statement ofaccounting policies 26
Other notes to the financial statements 30

Chairperson Chairperson Chairperson Mrs C Goff
Trustees Mrs D Veale Vice Chairperson
Mr A Ashfield
Mr SVerma
Mr L Bucknor
Mr N Herman
Mrs D Campbell
Mrs K Kaur
Mr Laradi
Ms SOwo
Mrs C Richards
Company secretary MrJ P W Fallows
Key management personnel Mrs K Patel Chief Executive Officer
Mr TBlake Contract Monitoring Officer
Mrs EWestwood Contracts & Development Manager
Miss M Drinkwater Direct Payment Manager
Registered office 100Oldbury
Road
Smethwick
B661JE
Charity registration number 1070112
Company registration number 03196518
Independent auditor Feltons
8 Sovereign
Court
8 Graham Street
Birmingham
B13JR
Bankers The Punjab
National		 Bank (International Ltd)
290Soho Road
Birmingham
B21 9LZ
Unity Trust Bank
Nine Brindley Place
4 Oozells Square
Birmingham
B12HE

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Explore 8 test new trading
&social enterprise
(including
online)		 opportunities opportunities opportunities opportunities
across all integrated
services e.g. additional
garden
related services, disability
confident support
for employers
8 other organisations,
mental
health
first		 aid 8
related worksho
s.
Digital development
plan for all service areas —both hybrid services and extending
reach be ond local areas.
Watching
brief ofdevelopment
ofCRF programme
& new funding		 streams in
loneliness
and isolation and mental
health and wellbein
s ace.
9?irecfPa
rI,ents
Short term
Enhance
ualit
assurance s stems,
rocesses and
rocedures
improved
communications
8 engagement
with DP commissioners,		 funders &
servicemana
ers
linkto
eo le 8 relationshi
riorit
Retender
for/retain
existin
contracts e. .Walsall DP.
Finalise 8 action DP fundin
lan for next 12—18months
Mid to Lon
Term
Continue
to maintain
current
position
with retention
of existing contracts
with		 small
rawth.
Working
with digital partner
continued
improvements
to PA register
(link to our
h sical and di
ital resources 8 assets
Ex lore new DP areas 8 corn
lementa
services
Quality, Outcomes Organisation
wide review 8 development
of quality assurance
framework		 including
& Impact documented
rocesses &
rocedures
AND feedback a
roaches.
Improve
internal
and external
recording
and reporting
of output,		 outcome and
im act data.
Mid to ion
term
Embeddin
new im act assessment
and re
ortin
tools includin		 Work Star
Ensure
all systems
and processes are compliant
and monitored		 in line with current
andchan
in
le islation, re ulationsandindust
relevant
uidance.
Continuously
develop a feedback and evaluation
cycle to support		 organisational
im rovements.
Develop
a digital
strategy
to support
improved
service
user		 engagement and
ex erience.

Restricted Designated Unrestricted Total Total
funds funds funds funds funds
2023 2023 2023 2023 2022
Notes E E
Income from:
Income from charitable activities 2 741,589 550,739 1,292,328 1,249,286
Donations
and legacies		 3 3,861 3,861 2,616
Investments 1,238 1,23& 2,462
Total income 74'I,589 555,838 1,297,427 1,254,364
Expenditure on:
Charitable
activities:		 4 714,589 613,395 1,327,984 1,234,486
Total expenditure 714,589 613,395 1,327,984 1,234,486
Net income/(expenditure) before
transfers 27,000 (57,557) (30,557) 19,878
Gross transfers
between		 funds 13
Net movement
in funds		 27,000 (57,557) (30,557) 19,878
Reconciliation
offunds
Total funds brought forward 300,714 710,527 1,011,241 991,363
Total funds carried forward 27,000 300,714 652,970 980,684 1,011,241

2023 2022
Notes
Fixed assets
Tangible assets 9 80,678 17,967
Investments 10 1 1
80,679 17,968
Current assets
Debtors 103,541 117,115
Cash at bank and in hand 927,268 953,359
1,030,809 1,070,474
Liabilities
Creditors: amounts falling
due within one year 12 130,804 77,201
Net current assets 900,005 993,273
Total net assets 980,684 1,011,241
Charity Funds
Restricted
funds		 13 27,000
Designated
funds		 13 300,714 300,714
Unrestricted
funds		 13 652,970 710,527
Total funds 980,684 1,011,241

Notes 2023 2022
Cash flows from operating activities
Net cash provided
by / (used		 in) operating activities 15 45,758 (97,521)
Cash flows from investing activities
Payments
to acquire tangible		 fixed assets (73,087) (19,963)
Investment
income		 1,238 2,462
Change
in cash and cash		 equivalents in the year (26,091) (115,022)
Cash and cash equivalents brought
forward		 953,359 1,068,381
Cash and cash equivalents carried forward 16 927,268 953,359

Restricted Restricted Designated Unrestricted Total Total
funds funds funds funds funds
2023 2023 2023 2023 2022
f E
Grants and contracts 602,767 50,000 652,767 595,734
Earned income 138,822 500,739 639,561 653,552
741,589 550,739 1,292,328 1,249,286
2022 total 723,983 525,303 1,249,286
Analysis ofgrants
Sandwell
MBC - peer		 support 50,000 50,000
Building Better Opp - Steps to Work 143,692 87,385
Building Better Opp - Heart of England Foundation 8,518 9,000
Building Better Opp - Sandwell Consortium 13,368 13,717
Communities
in Sync		 - Caring for Carers Project 19,167 16,000
SMBC - Voluntary Sector Main Programme Grant 28,092 28,092
SMBC - Advice 16,344 16,344
CIS - Community
Offer		 77,733 70,666
SMBC - Community
Offer - Single Point ofAccess		 44,000 40,000
West Midlands
Combined
Authority		 - Stand Out Project 39,133 27,867
Communitys
In Sync		 —Winter Pressure Fund 37,110 12,110
SMBC - Hoiday Activities
Funding		 13,138 7,290
SMBC - Better Mental Health 42,403 39,576
Sandwell
Consortium		 - CRF 50+ 7,068 5,098
SCVO - SMBC - Vision 2030 Grant 4,966 4,965
Skills for Care - ULO funding 47,969
Communities
in Sync		 - National Lottery
—PAGE Project		 34,069
SMBC - Healthy Sandwell
Grant		 15,000
Sandwell
Consortium		 - Multiply Project 4,696
Sandwell
Consortium		 - UKSPF 3,501
Active Black Country Grant - Black Country Consortium 2,800
The National
Lottery - Black Country		 e Futures (Steps to Work) 57,316
EDP 41,758
Shaw Trust 37,500
The National
Lottery Community		 Fund - Gowing Buddies Project 13,267
Catalyst - CAST- Digital Development & Continuation Funding 10,000
DPO COVID-19 Fund 6,116
School ofSocial Entrepreneurs 1,667
652,767 595,734

Restricted Designated Unrestricted Total Total
funds funds funds funds funds
2023 2023
f		 2023 2023 2022
E
Donations 3,861 3,861 2,616
3,861 3,861 2,616
2022 total 2,616 2,616
Expenditure on charitable activities
Total Total
2023 2022
Operational and support costs
Wages and salaries 898,353 860,105
National
Insurance		 73,211 64,301
Pension costs 23,041 20,565
Gardening equipment and horticultural sundries 6,848 7,594
Equipment leasing 5,450 1,340
Computer
support		 13,863 12,089
User participation 19,368 2,236
Staff training 4,278 4,316
Travel 8 subsistence expenses 6,576 4,745
Depreciation 10,375 4,628
Support costs (see note 5) 261,706 248,537
Governance costs (see note 5) 4,915 4,030
1,327,984 1,234,486

Analysis ofsupport and governance costs
Basis of General Governance Total Total
allocation support function 2023 2022
E
Wages and salaries Staff time 69,739 69,739 78,304
National insurance Staff time 7,377 7,377 6,646
Pension costs Staff time 2,188 2,188 2,026
Property rental Usage 33,381 33,381 34,398
Utilities and maintenance Usage 38,569 38,569 48,210
Office costs Usage 80,963 80,963 51,497
Insurance Usage 5,998 5,998 5,222
Legal, professional 8 bank charges Usage 23,491 23,491 22,234
Auditor's remuneration Governance 4,915 4,915 4,030
261,706 4,915 266,621 252,567

This is stated after charg ing:
2023 2022
E
Depreciation of tangible fixed assets:
- owned by the charity 10,375 4,629
Operating
lease rentals		 30,809 37,800

taff cost
Staff costs during the period were:
Total Total
2023 2022
E
Wages and salaries 968,092 938,409
Social security costs 80,588 70,947
Pension costs 25,229 22,591
1,073,909 1,031,947

2023 2023 2022 2022
Number FTE Number FTE
41 40 43 41
9.Tangible fixed assets Garden
buildings Furniture,
and fittings and Technical
equipment equipment equipment Tot~I
Cost
At 1 April 2022 530,839 10,641 77,571 619,051
Additions 68,500 4,587 73,087
Disposals (26,326) (43,111) (69,437)
At 31 March 2023 573,013 10,641 39,047 622,701
Depreciation
At 1 April 2022 512,872 10,641 77,571 601,084
Charge for the year 8,846 1,529 10,375
On disposals (26,325) (43,111) (69,436)
At 31 March 2023 495,393 10,641 35,989 542,023
Net book values
At 31 March 2023 77,620 3,058 80,678
At 31 March 2022 17,967 17,967

10.Fixed asset investments
Shares in
group
undertakinqs
Cost
At 1 April 2022 and 31 March 2023
The following
is a subsidiary		 undertaking ofthe company:
Ideal For All Enterprises Limited
Registered office: 100Oldbury Road, Smethwick, West Midlands, B661JE
Company
number: 04158042
2023 2022
Class ofshares Holding
Ordinary 100%
2023 2022
Aggregate
capital and reserves		 575 575
Profit/ (loss) for the year
11. Debtors
2023 2022
Grants and contracts receivable 83,788 103,100
Other debtors 3,331 4,500
P repayments 16,422 9,515
103,541 117,115
12. Creditors:
Amounts
falling		 due within one year
2023 2022
Creditors
from operations		 21,433 11,885
Other taxation
and social		 security 41,060 38,398
Other creditors 45,050 4,227
Accruals and deferred
income		 23,261 22,691
130,804 77,201
Deferred income
Deferred income at 1 April 2022 18,917 69,258
Resources deferred
in the year
Amounts
released
from previous years
Deferred income at 31 March 2023		 18,917
~18,9'IT
18,917		 18,917
~69,258
18,917

. Statement offunds
Statement offunds - current year
Balance at Balance at
1 April 31 March
2022 Income Expenditure 2023
E
Unrestricted
funds
General unrestricted funds 710,527 555,838 (613,395) 652,970
710,527 555,838 ~613,395 652,970
Restricted funds
Building Better Opp - Steps to Work 143,692 (143,692)
Building Better Opp - Heart of England Foundation 8,518 (8,518)
Building Better Opp - Sandwell Consortium 13,368 (13,368)
CIS - Community
Offer		 83,232 (83,232)
West Midlands
Combined
Authority-		 Stand Out
Project 39,133 (39,133)
Shaw Trust
Communitys
In Sync		 - Winter Pressure Fund 37,110 (37,110)
SMBC - Community
Offer - Single Point		 ofAccess 44,000 (44,000)
SMBC —Better Mental Health 42,403 (42,403)
Skills for Care ULO 47,969 (37,969) 10,000
Active Black Country Grant - Black Country
Consortium 2,800 (2,800)
Sandwell
Consortium		 - Sandwell MBC Advice
Grant 16,344 (16,344)
Sandwell
MBC —Voluntary
Main		 Programme Grant 28,092 (28,092)
Sandwell MBC - Healthy Lifestyle Grant 15,000 (15,000)
Solihull Specialist Employment 145,745 (145,745)
CIS - Kickstart Placements 716 (716)
CIS - Lottery PAGE 34,069 (17,069) 17,000
Communities
in Sync		 —BCC - Caring for Carers
Project 19,167 (19,167)
Sandwell
Consortium		 - CRF 50+ 7,068 (7,068)
Sandwell
Consortium		 - Multiply Project 4,696 (4,696)
Sandwell
Consortium		 —UKSPF 3,501 (3,501)
SCVO - SMBC - Vision 2030 Grant 4,966
741,589		 (4,966)
~714589,		 27,000
Designated
funds
Project reserves 300,714 300,714
Total offunds 1,011,241 1,297,427 (1,327,984) 980,684

Statement offunds - prior year year
Balance at Expenditure Balance at
1 April (including 31 March
2021 Income transfer) 2022
E E F
Unrestricted
funds
General unrestricted funds 798,591 530,381 (618,445) 710,527
798,591 530,381 ~518,445 710.527
Restricted funds
DPO COVID-19 Fund 3,058 6,117 (9,175)
Building Better Opp - Steps to Work 87,385 (87,385)
Building Better Opp - Heart of England Foundation 9,000 (9,000)
Building Better Opp - Sandwell Consortium 13,717 (13,717)
Catalyst - CAST- Digital Development 8 10,000 (10,000)
CIS - Community
Offer		 74,416 (74,416)
EDP 41,758 (41,758)
West Midlands
Combined
Authority-
Stand Out		 27,867 (27,867)
Shaw Trust 37,500 (37,500)
Communitys
In Sync		 - Winter Pressure Fund 12,110 (12,110)
SMBC - Holiday Activities
Funding		 7,290 (7,290)
School ofSocial Entrepreneurs 1,667 (1,667)
SMBC - Community
Offer - Single Point		 ofAccess 40,000 (40,000)
SMBC - Better Mental Health 39,576 (39,576)
The National
Lottery - Black		 Country e Futures
(Steps to Work) 57,316 (57,316)
Sandwell
Consortium		 —Sandwell MBC Advice
Grant 16,344 (16,344)
Sandwell
MBC - Voluntary
Main		 Programme Grant 28,092 (28,092)
Solihull Specialist Employment 141,500 (141,500)
The National
Lottery Community		 Fund - Gowing
Buddies Project 13,267 (13,267)
CIS - Kickstart Placements 27,598 (27,598)
CIS - Kickstart-Wraparound Employment support 5,400 (5,400)
Communities
in Sync		 - BCC - Caring for Carers
Project 16,000 (16,000)
Sandwell
Consortium		 -CRF 50+ 5,098 (5,098)
SCVO - SMBC - Vision 2030 Grant 4,965 (4,965)
3,058 723,983 ~727,041
Designated
funds
Project reserves 189,714 111,000 300,714
Total offunds 991,363 1,254,364 (1,234,486) 1,011,241

Analysis ofnet assets between funds - current year
Restricted Designated Unrestricted Total
funds funds funds funds
2023 2023 2023 2023
Tangible
fixed assets		 80,678 80,678
Fixed asset investments 1 1
Current assets 27,000 300,714 703,095 1,030,809
Creditors due within one year (130,804) (130,804)
Total net assets 27,000 300,714 652,970 980,684
Analysis ofnet assets between funds - prior year
Restricted Designated Unrestricted Total
funds funds funds funds
2022 2022 2022 2022
F E
Tangible fixed assets 17,967 17,967
Fixed asset investments 1 1
Current assets 300,714 769,760 1,070,474
Creditors due within one year (77,201) (77,201)
Total net assets 300,714 710,527 1,011,241
Reconciliation
ofnet

mo
 vement
in		 funds t o net cash flow
from operating
activiti		 es 2023 2022
Net (expenditure)/income for reporting period (as per the SoFA) (30,557) 19,878
Adjusted for:
Depreciation
charges		 10,376 4,629
Interest receivable (1,238) (2,462)
Decrease
/ (increase)		 in debtors 13,574 (58,608)
Increase
/ (decrease)		 in creditors 53,603 (60,958)
Net cash provided
by / (used in) operating		 activities 45,758 (97,521)

was:
2023 2022
E
Within
1 year		 16,553 32,031
Between
1 and 5years		 10,000 12,000
After more than 5years 9,000 10,000
35,553 54,031
Related party transactions
The following
related
party transactions		 took place during the period:
S.C.V.O.
Khatija Patel (CEO) is a trustee ofS.C.V.O. 2023
f		 2022
Grants recevied from related party during the year 4,966 4,965
Communities
In Sync Limited
Khatija Patel (CEO) is a director of Communities In 2023 2022
Sync Limited
Grants recevied from related party during the year 168,079 98,776

Related party transactions
(continued)
Sandwell
Consortium
CIC
Ideal For All Limited as an organisation
is a		 2023 2022
member ofthe board ofdirectors of Sandwell
Consortium
C IC
Grants recevied from related
party during		 the year 44,977 35,159