2021-03-31-accounts - Shap Ltd

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		Page
Report ofthe Trustees	1	to	7
Report ofthe Independent Auditors	8	to	11
Statement ofFinancial Activities		12
Balance Sheet
Cash Flow Statement		14
Notes to the Cash Flow Statement		15
Notes to the Financial Statements	16	to	24
Detailed Statement ofFinancial Activities	25	to	26

	FORTH	E YEAR E	NDED 31MAR	CH 2021
					31.3,21	31.3.20
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies			2,342		2,342	4,798
Charitable activities
Accommodation &support services			3,178,701		3,178,701	3,163,372
Advocacy services						51,206
Community development			58,000		58,000	40,000
Children's nursery			589,131		589,131	651,228
BigLottery help through	crisis		50,938		50,938	127,183
investment income						731
Total			3,879,112		3,879,112	4,038,518
EXPENDITURE ON
Charitable activities
Accommodation &support services Advocacy services Community development			3,086,995 24,302 62,884		3,086,995 24,302 62,884	3,131,869 58,906 41,186
Children's nursery			454,253		454,253	641,783
BigLottery help through	crisis		87,371		87,371	133,478
Total			3,715,805		3,715,805	4,007422
NET INCOME			163,307		163,307	31,296
Transfers between funds		15	1,229	(1,229)
Net movement in funds			164,536	(1,229)	163,307	31,296
RECONCILIATION OF FUNDS
Total funds brought forward			364,481	1,229	365,710	334,414
TOTAL FUNDS CARRIED FORWARD			529,017		529,017	365,710

			31M	ARCH 2021
						31.3.21	31.3,20
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes
FIXEDASSETS
Tangible assets			12	217,988		217,988	227,845
CURRENT ASSETS
Debtors			13	243,680		243,680	279,755
Cash at bank				552,875		552,875	242,195
				796,555		796,555	521,950
CREDITORS
Amounts falling due	within one year		14	(485,526)		(485,526)	(384,085)
NET CURRENT ASSETS				311,029		311,029	137,865
TOTAL ASSETSLESS		CURRENT
LIABILITIES				529,017		529,017	365,710
NET ASSETS				529,017		529,017	365,710
FUNDS			15
Unrestricted funds:
General fund						254,017	89,481
Designated unrestricted		funds				275,000	275,000
						529,017	364,481
Restricted funds:
Moonhill activities							729
StHelens provider	forum						500
							1,229
TOTAL FUNDS						529,017	365,710

						CASH FLOW STATEMENT
				FORTHE YEAR ENDED 31MARCH 2021
							31.3,21	31.3.20
						Notes
Cash flows from	operating	activities
Cash generated from operations							310,680	(27,388)
Miscellaneous income								3
Net cash provided	by/(used	in)	operating			activities	310,680	(27,385)
Cash flows from	investing	activities
Interest received								731
Net cash provided	by investing		activities					731
Cash flows from	financing	activities
Capital repayments	in year							(5,158)
Net cash provided	by/(used	in)	financing			activities		(5,158)
Change in cash and cash equivalents					in
the reporting period							310,680	(31,812)
Cash and cash equivalents		at	the
beginning ofthe	reporting	period					242,195	274,007
Cash and cash equivalents		at	the	end	of
the reporting period							552,875	242,195

		NOTES TOTHE CASH FLOW STATEMENT FORTHE YEAR ENDED 31MARCH 2021	NOTES TOTHE CASH FLOW STATEMENT FORTHE YEAR ENDED 31MARCH 2021
RECONCILIATION		OF NET INCOME TO NET CASH FLOW FROM		OPERATING	ACTIVITIES
				31,3,21	31.3.20
Net income for the	reporting		period (as per the Statement of Financial
Activities)				163,307	31,296
Adjustments for;
Depreciation charges				9,858	7,179
Interest received					(731)
Decrease/(increase)	in	debtors		36,074	(50,402)
Increase/(decrease)	in	creditors		101,441	(14,730)
Net cash provided	by/(used		in) operations	310,680	(27,388)

ANALYSIS OF CHANGES IN NET	FUNDS
	At 1.4.20	Cash flow	At 31.3.21
Net cash
Cash at bank	242,195	310,680	552,875
	242,195	310,680	552,875
Total	242,195	310,680	552,875

DONATIONS AND	LEGACIES
					31.3.21	31,3.20
Donations					2,342	4,798
INVESTMENT INCOME
					31.3.21	31.3.20
Bank deposit interest						731
INCOME FROM CHARITABLE ACTIVITIES
					31.3.21	31.3.20
	Activity				E
Rental income	Accommodation		&support services		1,061,150	1,035,785
Grants &contracts	Acconnnodation		&support services		2,089,371	2,108,133
Other fees earned	Accommodation		&support services		28,180	19,454
Grants &contracts	Advocacy	services				51,206
Grants &contracts	Community	development			58,000	40,000
Nursery income	Children's	nursery			589,131	651,228
Grants &contracts	BigLottery help		through	crisis	50,938	127,183
					3,876,770	4,032,989
Grants received, included in the	above, are as follows:				31.3.21	31.3.20
Supporting People - StHelens Supporting People - Knowsley Supporting people -Halton Supporting People - Liverpool Liverpool Advocacy Services Community Development BIGLottery help through crisis Temporary Accomodation Management Parental Assessment Unit					671,845 208,684 237,551 741,664 58,000 50,938 81,527 97,894	672,392 224,423 240,701 716,377 51,206 40,000 127,183 108,688 145,552
Homeless Link					50,206
					2,198,309	2,326,522

CHARITABLE ACTIV	ITIES COSTS
			Support
		Direct	costs (see
		Costs	note 6)	Totals
Accommodation &support services		2,659,391	427,604	3,086,995
Advocacy services		24,302		24,302
Community development		55,100	7,784	62,884
Children's nursery		404,299	49,954	454,253
BigLottery help through	crisis	68,230	19,141	87,371
		3,211,322	504,483	3,715,805
SUPPORT COSTS
			Governance
		Management	costs	Totals
Accommodation &support services		377,657	49,947	427,604
Community development		7,038	746	7,784
Children's nursery		47,460	2,494	49,954
BigLottery help through	crisis	17,398	1,743	19,141
		449,553	54,930	504,483
NET INCOME/(EXPENDITURE)
Net income/(expenditure)	is stated after charging/(crediting):
			31,3,21	31.3.20
Auditors' remuneration			14,000	12,000
Depreciation - owned assets Other operating leases			9,857 575,250	7,179 635,635

STAFF COSTS
	31.3.21	31.3.20
Wages and salaries Furlough grants received Social security costs Pension costs	2,271,340 (57,774) 136,153 40,074	2,357709 149,141 40,820
	2 389 793	2,547,170

	Number ofemployees wi	th emolu	ments exc	eeding f6	0,000;
							31.3.21	31.3.20
							Number	Number
	f.60,001 - f70,000
	The average number offull-time		equivalent	employees	during	the year was as follows:
							31.3.21	31,3.20
	Central services Housing and residential	services					7 102	7 109
							109	116
10.	COMPARATIVES FOR THE		STATEMENT OF		FINANCIAL ACTIVITIES Unrestricted		Restricted	Total
						funds	funds	funds
	INCOME AND ENDOWMENTS FROM Donations and legacies					4,798		4,798
	Charitable activities Accommodation &support services Advocacy services Community development Children's nursery Big Lottery help through crisis					3,163,372 51,206 40,000 651,228 127,183		3,163,372 51,206 40,000 651,228 127,183
	Investment income					731		731
	Total					4,038,518		4,038,518
	EXPENDITURE ON
	Charitable activities Accommodation &support services Advocacy services					3,131,869 58,906		3,131,869 58,906

10.	COMPARATIVES FOR THE STATEMENT	COMPARATIVES FOR THE STATEMENT	COMPARATIVES FOR THE STATEMENT	OF FINANCIAL	ACTIVITIES - continued	ACTIVITIES - continued
					Unrestricted	Restricted	Total
					funds	funds	funds
	Community development				41,186		41,186
	Children's nursery				641,783		641,783
	BigLottery help through		crisis		133,478		133,478
	Total				4,007,222		4,007,222
	NET INCOME				31/96		31+96
	RECONCILIATION	OFFUNDS
	Total funds brought	forward			333,185	1,229	334,414
	TOTAL FUNDS CARRIED FORWARD				364,481	1,229	365,710
11.	INTANGIBLE FIXED		ASSETS
							Goodwill
	COST
	At I April 2020 and 31March 2021						4,000
	AMORTIS ATION
	At I April 2020 and 31 March 2021						4,000
	NET BOOK VALUE
	At 31March 2021
	At 31March 2020
12.	TANGIBLE FIXED	ASSETS
					Fixtures
			Long	Plant and	GIld	Motor
			leasehold	machinery	fittings	vehicles	Totals
	COST
	At I April 2020 and
	31March 2021		219,622	134,917	73,875	40,635	469,049
	DEPRECIATION
	At I April 2020 Charge for year		4,392	131,476 2,107	73,138 737	36,590 2,621	241,204 9,857
	At 31March 2021		4,392	133,583	73,875	39,211	251,061
	NET BOOK VALUE
	At 31March 2021		215,230	1,334		1,424	217,988
	At 31March 2020		219,622	3,441	737	4,045	227,845

						31.3.21	31.3.20
Trade debtors						210,772	173,161
Other debtors						32,908	106,594
						243,680	279,755
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE				YEAR
						31,3.21	31,3.20
Trade creditors						55,814	81,539
Social security	and	other taxes				32,565	42,472
Accruals and deferred income						397,147	260,074
						485,526	384,085
MOVEMENT IN		FUNDS
					Net	Transfers
				movement		between	At
			At 1.4,20	in	funds	funds	31.3.21
						f.
Unrestricted	funds
General fund			89,481	163,307		1,229	254,017
Designated unrestricted funds			275,000				275,000
			364,481	163,307		1,229	529,017
Restricted funds
Moonhill activities			729			(729)
StHelens provider		forum	500			(500)
			1,229			(1,229)
TOTAL FUNDS			365,710	163,307			529,017

			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted		funds
General	fund		3,879,112	(3,715,805)	163,307
TOTAL	FUNDS		3,879,112	(3,715,805)	163,307

					Net
					movement	At
				At 1.4.19	in funds	31,3,20
Unrestricted funds
General fund				58,185	31,296	89,481
Designated	unrestricted		funds	275,000		275,000
				333,185	31,296	364,481
Restricted	funds
Moonhill activities				729		729
St Helens	provider	forum		500		500
				1,229		1,229
TOTAL FUNDS				334,414	31,296	365,710

						Incoming	Resources	Movement
						resources	expended	in funds
Unrestricted	funds
General fund						4,038,518	(4,007,222)	31,296
TOTAL FUNDS						4,038,518	(4,007,222)	31,296
A current year	12months			and prior year	12months combined	position is as follows:
						Net	Transfers
						movement	between	At
					At 1,4,19	in funds	funds	31.3.21
Unrestricted	funds
General fund					58,185	194,603	1,229	254,017
Designated unrestricted			funds		275,000			275,000
					333,185	194,603	1/29	529,017
Restricted funds
Moonhill activities					729		(729)
StHelens provider		forum			500		(500)
					1,229		(1,229)
TOTAL FUNDS					334,414	194,603		529,017

A current yea as follows:	r 12months and prior year 1	2 months combined net movement in	funds, included i	n the above
		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted	funds
General fund		7,917,630	(7,723,027)	194,603
TOTAL FUNDS		7,917,630	(7,723,027)	194,603

Designated unrestr	icted funds
			Net
			movement
		At 1.4.20	in funds	At 31.3.21
			f,
Closure/redundancy	costs	275,000		275,000
		275,000		275,000

Restricted	funds
				Net
				movement
			At 1.4,20	in funds	At 31,3.21
Moonhill StHelens	activities provider	forum	729 500		729 500
			1,229		1,229

Balance	as at 1 April 2020	as at 1 April 2020	55,344
Amount	released	to incoming resources	(55,344)
Amount	deferred	in year	41,547
Balance	as at 31	March 2021	41,547

	DETAILED STATEMENT OF FINANCIAL ACTIVITIES
	FOR THE YEAR ENDED 31MARCH 2021
		31.3.21	31.3.20
INCOME AND	ENDOWMENTS
Donations and legacies
Donations		2,342	4,798
Investment income
Bank deposit interest			731
Charitable activities
Rental income		1,061,150	1,035,785
Grants &contracts		2,198,309	2,326,522
Other fees earned		28,180	19,454
Nursery income		589,131	651,228
		3,876,770	4,032,989
Total incoming	resources	3,879,112	4,038,518
EXPENDITURE
Charitable activities
Wages		2,130,859	2,312,434
Rent		537,606	600,190
Rates and water		30,075	42,938
Light and heat		23,458	43,285
Telephone		14,343	11,208
Postage and stationery		7,401	9,374
Sundries		20,852	12,253
Internal decoration		5,560	17,015
Furniture written	offin 1 yr	58,782	89,442
Property maintenance		59,204	52,528
Cleaning, laundry	&,refuse	34,739	49,569
Travel expenses		15,509	25,138
Food &catering		33,266	46,665
Resident activities		24,204	29,334
Consultancy		34,034	32,171
Advertising			60
Computer costs White goods		18,156 2,231	16,781 3,412
Security Tools &equip Bad debts		131,180 6,148 22,978	126,644 10,209 5,806
Fixtures and fittings		737	2,450
		3,211,322	3,538,906
Support costs
Management Wages Carried forward		256,328 256,328	232,589 232,589

		31,3.21	31,3.20
Management
Brought forward		256,328	232,589
Pensions		2,606	2,147
Rent		37,644	35,445
Insurance		21/,05	22,693
Telephone		20,228	15,450
Postage and stationery		3,878	6,161
Advertising		1,095	3,000
Sundries		5,876	21,390
Cleaning, laundry &refuse		83	160
Transport &motor expenses		18,358	27,713
Food &catering		362	1,521
Consultancy		5,992	14,572
Computer costs		47,716	33,764
Publications &affiliations		3,802	2, 155
Tfalnmg		13,107	6,636
Security		708	960
Tools &equipment		1,444	184
Freehold property		4,392
Plant and machinery		2,108	2,108
Motor vehicles		2,621	2,621
		449,553	431,269
Governance costs
Auditors' remuneration		14,000	12,000
Legal &professional	fees	35,929	16,692
Bank charges		5,001	8,355
		54,930	37,047
Total resources expended		3,715,805	4,007,222
Net income		163,307	31,296