## |||Page|| |---|---|---|---| |Report ofthe Trustees|1|to|5| |Report ofthe Independent
Auditors|6|to|8| |Statement ofFinancial Activities|||| |Balance Sheet|||| |Cash Flow Statement|||| |Notes to the Cash Flow Statement||12|| |Notes to the Financial Statements|13|to|21| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |FORTHE YEAR EN|D|ED 31 MA|RCH 2023|||| |---|---|---|---|---|---|---| ||||||2023|2022| ||||||Unrestricted|Total| ||||||funds|funds| |||||Notes||| |INCOME AND ENDOWMENTS|||FROM|||| |Donations
and legacies|||||14,489|8,459| |Charitable
activities||||||| |Provision ofservices|||||1,361,076|1,006,285| |Other trading activities
Investment
income|||||4,315
105|4,453| |Total|||||1,379,985|1,019,197| |EXPENDITURE ON||||||| |Charitable
activities||||||| |Support costs
Governance
costs|||||26,399
6,108|12,814
5,814| |Provision ofservices|||||1,037,778|864,255| |Management
and administration|||||157,813|114,302| |Total|||||1,228,098|997,185| |NET INCOME|||||151,887|22,012| |RECONCILIATION||OF FUNDS||||| |Total funds brought|forward||||448,304|426,292| |TOTAL FUNDS CARRIED FORWARD|||||600,191|448,304| ## |||2023|2022| |---|---|---|---| |||Unrestricted|Total| |||funds|funds| ||Notes||| |FIXEDASSETS|||| |Tangible
assets|14|477,968|482,379| |CURRENT ASSETS|||| |Debtors
Cash at bank and in hand|15|116,979
183,290|9,107
140,591| |||300,269|149,698| |CREDITORS|||| |Amounts
falling due within one year|16|(46,438)|(38,015)| |NET CURRENT ASSETS||253,831|111,683| |TOTAL ASSETSLESSCURRENT|||| |LIABILITIES||731,799|594,062| |CREDITORS|||| |Amounts
falling due after more than one year|17|(131,608)|(145,758)| |NKT ASSETS||600,191|448,304| |FUNDS|20||| |Unrestricted
funds||600,191|448,304| |TOTAL FUNDS||600,191|448 304| ## |CASH PLOW STATEME
FOR THE YEAR ENDED|NT
31MARCH|2023||| |---|---|---|---|---| ||||2023|2022| |||Notes||| |Cash flows from operating
activities
Cash generated Rom operations|||78,694|36,862| |Net cash provided by operating
activities|||78,694|36,862| |Cash flows from investing
activities
Purchase oftangible fixed assets|||(23,003)|(2,670)| |Interest received|||105|| |Net cash used in investing
activities|||(22,898)|(2,670)| |Cash flows from financing
Loan repayments
in year|activities||(13,097)|(12,260)| |Net cash used in financing|activities||(13,097)|(12,260)| |Change in cash and cash
reporting
period|equivalents|in the|42,699|21,932| |Cash and cash equivalents
ofthe reporting
period|at the beginning||140,591|118,659| |Cash and cash equivalents
reporting
period|at the end|ofthe|183,290|140,591| ## ## |TO THE CASH FLOW STATEMENT
HE YEAR ENDED 31MARCH 2023|TO THE CASH FLOW STATEMENT
HE YEAR ENDED 31MARCH 2023|TO THE CASH FLOW STATEMENT
HE YEAR ENDED 31MARCH 2023|TO THE CASH FLOW STATEMENT
HE YEAR ENDED 31MARCH 2023|TO THE CASH FLOW STATEMENT
HE YEAR ENDED 31MARCH 2023| |---|---|---|---|---| |RECONCILIATION
OF NKT INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES||||| ||||2023|2022| |Net income for the|reporting|period (as per the Statement ofFinancial||| |Activities)
Adjustments
for:|||151,887|22,012| |Depreciation
charges
Loss on disposal offixed assets|||27,414|21,706
63| |Interest received
(Increase)/decrease
Increase/(decrease)|in debtors
in creditors||(105)
(107,872)
7,370|5,790
(12,709)| |Net cash provided|by operations||78,694|36,862| |ANALYSIS OF CHANGES IN NET (DEBT)/FUNDS||||| |||At 1.4,22|Cash flow|At 31.3.23| |Net cash||||| |Cash at bank and in|hand|140,591|42,699|183,290| |||140,591|42,699|183,290| |Debt||||| |Debts falling due within
1 year
Debts falling due after
1year||(13,100)
(145,758)|(1,053)
14,150|(14,153)
(131,608)| |||(158,858)|13,097|(145,761)| |Total||(18,267)|55,796|37,529| ## ## ## |Freehold|property|2%on cost| |---|---|---| |Fixtures|and fittings|15%on reducing balance| |Motor vehicles||25%on cost| |Computer|equipment|33%on cost| ## ## ## ## ## |DONATIONS
AND LEGACIES|||| |---|---|---|---| |||2023|2022| |Donations
and gifts||14,489|8,459| |OTHER TRADING ACTIVITIES|||| |||2023|2022| |Training
and rent||4,315|4,453| |INVESTMKNT INCOME|||| |||2023|2022| |Deposit account interest||105|| |INCOME FROM CHARITABLE ACTIVITIES|||| |||2023|2022| |Activity|||| |Grants
Provision ofservices||1,361,076|1,006,285| |Grants received, included
in the above,|are as follows:||| |||2023|2022| |Lancashire
County Council - Healthier
Blackpool Council
Preston City Council
Lancashire
Care NHS
Selnet
Terrance Higgins Trust
Delphi Medical
Big Sexy Bus
Blackpool Council ADDER
Brook
Blackpool Council Rough Sleepers
Blackpool Teaching Hospital (PrEP)
M&SNeighbourly
Fund
Jubilee Legacy Project|Living|108,409
544,483
68,879
25,052
13,596
41,000
246,607
25,000
126,666
159,384
1,000
1,000|108,242
603,219
3,400
1,458
74,374
1,884
13,596
173,842
26,270| |||1,361,076|1,006,285| ## ## |||||||Support|| |---|---|---|---|---|---|---|---| ||||||Direct|costs (see|| ||||||Costs|note 7)|Totals| ||Support costs
Governance
costs|||||26,399
6,108|26,399
6,108| ||Provision of|services|||1,037,778||1,037,778| ||Management|and administration|||157,813||157,813| ||||||1,195,591|32,507|1,228,098| |7.|SUPPORT|COSTS|||||| |||||||Governance|| ||||||Finance|costs|Totals| ||Support costs
Governance
costs||||26,399|6,108|26,399
6,108| ||||||26,399|6,108|32,507| ||Support costs, included||in the above, are as follows:|||2023|2022| |||||Support|Governance|Total|Total| |||||costs|costs|activities|activities| ||Rent|||8,066||8,066|5,710| ||Postage and stationeiy
Subscriptions
Auditors'
remuneration|||12,585
5,748|4,693|12,585
5,748
4,693|2,082
5,022
4,469| ||Auditors'
remuneration||for non audit work||1,415|1,415|1,345| |||||26,399|6,108|32,507|18,628| ## |Net income/(expenditure)
is stated after charging/(crediting):||| |---|---|---| ||2023|2022| |Depreciation
- owned assets
Deficit on disposal offixed assets|27,414|21,706
63| ## ## ||||||2023|2022| |---|---|---|---|---|---|---| |Fees payable to the charity's|||auditors for the audit ofthe charity's|financial||| |statements
Auditors'|remuneration|for|non audit work||4,693
1,415|4,469
1,345| ## ## ## ## |There were no truste
STAFF COSTS|es'
expenses paid for t|he year ended 31March 2023 nor for|the year ended 31M|arch 2022.| |---|---|---|---|---| ||||2023|2022| |Wages and salaries
Social security costs
Other pension costs|||744,213
67,814
18,175|589,337
48,674
14,127| ||||830,202|652,138| |The average monthly|number ofemployees|during the year was as follows:||| ||||2023|2022| |Charitable
activities|||23|18| |Management
and administration|||5|5| ||||28|23| |No employees|received emoluments|received emoluments|in excess of|f60,000.| |---|---|---|---|---| |Remuneration||ofkey management|personnel|| |The remuneration||ofkey management|personnel|is as follows:| |31/03/23|31/03/22| |---|---| |226,855|191,998| ## |NOTES|TO THE FINANCIAL STATEMENTS - continued|TO THE FINANCIAL STATEMENTS - continued|TO THE FINANCIAL STATEMENTS - continued|| |---|---|---|---|---| |FORTHE YEAR ENDED 31MARCH 2023||||| |12.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|||| |||||Unrestricted| |||||funds| ||INCOME AND ENDOWMENTS||FROM|| ||Donations
and legacies|||8,459| ||Charitable
activities|||| ||Provision ofservices|||1,006,285| ||Other trading activities|||4,453| ||Total|||1,019,197| ||EXPENDITURE ON|||| ||Charitable
activities|||| ||Support costs
Governance
costs|||12,814
5,814| ||Provision ofservices|||864,255| ||Management
and administration|||114,302| ||Total|||997,185| ||NET INCOME|||22,012| ||RECONCILIATION|OF FUNDS||| ||Total funds brought
forward|||426,292| ||TOTAL FUNDS CARRIED FORWARD|||448,304| ## ## ## ||||Fixtures|||| |---|---|---|---|---|---|---| |||Freehold|and|Motor|Computer|| |||property|fittings|vehicles|equipment|Totals| |COST||||||| |At 1 April 2022
Additions||592,060|87,321|19,092
19,000|79,139
4,003|777,612
23,003| |At 31March 2023||592,060|87,321|38,092|83,142|800,615| |DEPRECIATION||||||| |At 1 April 2022
Charge for year||128,230
11,841|77,127
2,025|14,319
9,523|75,557
4,025|295,233
27,414| |At 31 March 2023||140,071|79,152|23,842|79,582|322,647| |NKT BOOK VALUE||||||| |At 31March 2023||451,989|8,169|14,250|3,560|477,968| |At 31March 2022||463,830|10,194|4,773|3,582|482,379| |DEBTORS:AMOUNTS|FALLING DUE WITHIN ONK YEAR|||||| ||||||2023|2022| |Trade debtors
Prepayments
and accrued|income||||114,305
2,674|6,433
2,674| ||||||116,979|9,107| |CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR||||||| ||||||2023|2022| |Bank loans and overdrafts
(see note
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses||18)|||14,153
5,484
14,237
4,108
8,456|13,100
2,314
10,649
3,790
8,162| ||||||46,438|38,015| ## ## ## ## ## |CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONK YEAR||| |---|---|---| ||2023|2022| |Bank loans (see note 18)|131,608|145,758| |LOANS||| |An analysis ofthe maturity
ofloans is given below:||| ||2023|2022| |Amounts
falling due within one year on demand:
Bank loans|14,153|13,100| |Amounts
falling between one and two years:
Bank loans - 1-2 years|15,158|14,150| |Amounts
falling due between two and five years:
Bank loans -2-5 years|52,386|48,853| |Amounts
falling due in more than five years:||| |Repayable
by instalments:
Bank loans more 5 yr by instal|64,064|82,755| ## ## |SECURED D|EBTS|EBTS|EBTS||| |---|---|---|---|---|---| |The long-term|loan is secured by a fixed charge over the assets ofthe charity.||||| |MOVEMENT|IN FUNDS||||| ||||Net|Transfers|| ||||movement|between|At| |||At 1.4.22|in funds|funds|31.3.23| |Unrestricted|funds||||| |General fund
Fixed Asset Fund||(34,075)
482,379|179,301
(27,414)|(23,003)
23,003|122,223
477,968| |||448,304|151,887||600,191| |TOTAL FUNDS||448,304|151,887||600,191| ## ## |||Incoming|Resources|Movement| |---|---|---|---|---| |||resources|expended|in funds| |Unrestricted|funds|||| |General fund
Fixed Asset|Fund|1,379,985|(1,200,684)
(27,414)|179,301
(27,414)| |||1,379,985|(1,228,098)|151,887| |TOTAL FUNDS||1,379,985|(1,228,098)|151,887| ||||Net|Transfers|| |---|---|---|---|---|---| ||||movement|between|At| |||At 1.4.21|in funds|funds|31.3.22| |Unrestricted|funds||||| |General fund
Fixed Asset|Fund|(75,186)
501,478|43,781
(21,769)|(2,670)
2,670|(34,075)
482,379| |||426,292|22,012||448,304| |TOTAL FUNDS||426,292|22,012||448,304| |||Incoming|Resources|Movement| |---|---|---|---|---| |||resources|expended|in funds| |Unrestricted|funds|||| |General fund
Fixed Asset|Fund|1,019,197|(975,416)
(21,769)|43,781
(21,769)| |||1,019,197|(997,185)|22,012| |TOTAL FUNDS||1,019,197|(997,185)|22,012| ## ## |A current yea|r 12months
and prior y|ear 12 months
combined positi|on is as follows:|||| |---|---|---|---|---|---|---| ||||Net|Transfers||| ||||movement|between||At| |||At 1.4.21|in funds|funds||31.3.23| |Unrestricted
General fund
Fixed Asset|funds
Fund|(75,186)
501,478|223,082
(49,183)|(25,673)
25,673||122,223
477,968| |||426,292|173,899||'|600,191| |TOTAL FU|NDS|426,292|173,899|||600,191| ## |A current yea
follows:|r 12 months
and prior year 12|months
combined
net movement
in fu|nds,
included
in t|e aove are| |---|---|---|---|---| |||Incoming|Resources|Movement| |||resources|expended|in funds| |Unrestricted
General fund
Fixed Asset|funds
Fund|2,399,182|(2,176,100)
(49,183)|223,082
(49,183)| |||2,399,182|(2,225,283)|173,899| |TOTALFU|NDS|2,399,182|(2,225,283)|173,899| ## ##