2022-03-31-accounts - Sahir House

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Trustees' Annual Report
Statement ofTrustees' Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet	10
Statement of Cash flows
Notes to the Financial Statements	12

				Unrestricted	Restricted	Totals	Restated
				Funds	Funds		Totals
				2022	2022	2022	2021
Income and endowments
from:
Donations and legacies			3a	14,512		14,512	62,488
Charitable activities			3b	354,350	66,573	420,923	473,136
Other trading activities			3c	154		154
Investments			3d	30		30	335
Total income				369,046	66,573	435,619	535,959
Expenditure on:
Charitable activities				399,475	62,333	461,808	471,450
Total expenditure				399,475	62,333	461,808	471,450
Net (expenditure)/income, movement in funds		net		(30,429)	4,240	(26,189)	64,509
Total funds brought Restated	forward		13,14	289,791	14,470	304,261	239,752
Total funds carried	forward		12-14	259,362	18,710	278,072	304,261

				Notes	31"March	2022	31"March	2021
Cash flows from operating activities								f
Cash (used)/generated operations	from			16		(76,181)		148,464
Investing activities
Purchase of intangible	fixed		assets
Purchase oftangible	fixed	assets			(1,907)		(881)
Net cash generated from/ in investing activities			(used)			(1,907)		(881)
Net cash generated	from
financing activities
Net increase/(Decrease) and cash equivalents		in cash				(78,088)		147,583
Cash and cash equivalents beginning ofyear			at			329,855		182,272
Cash and cash equivalents ofyear			at end			251,767		329,855
Represented by:
					31"March	2022	31"March	2021
					E
Cash at bank and in	hand					251,767		329,855

					Unrestricted	Restricted	Total	Total
					Funds	Funds	Funds	Funds
					2022	2022	2022	2021
								Restated
b.	Charitable activities:							f
	Austin Hope Pilkington Trust					3,000	3,000
	Children in Need							100
	Contract income				334,995		334,995	306,973
	Cosaraf							100
	Duchy of Lancaster Fund	Benevolent				1,608	1,608	2,252
	Eleanor Rathbone	Charitable		Trust		3,000	3,000	1,000
	Elizabeth Rathbone Trust	Charitable				1,263	1,263	902
	Family Fund							300
	Gilead Sciences LTD							13,800
	Groundwork							500
	Hemby Charitable	Trust						2,000
	HMRC Job Retention Scheme				706		706	7,433
	Independent Age							12,440
	John Moores Foundation					6,667	6,667	3,333
	LCR COVID							4,980
	LCVS Community	Impact	Fund			1,500	1,500
	LCVS Innovation in Communities Fund					7,300	7,300
	LCVS Suicide Prevention		Fund					4,895
	Liverpool City Council CCG							500
	Macmillan							1,055
	Mind					10,286	10,286	9,714
	National Lottery Community			Fund				32,650
	Neighbourly Community		Fund					400
	Our Liverpool					13,150	13,150	6,575
	PH Holt Foundation							9,660
	Refugee Action					2,500	2,500	7,500
	Resourcing Racial	Justice				10,588	10,588	6,353
	Rental income				2,786		2,786	6,620
	Steve Morgan Foundation					2,394	2,394	12,360
	Training and Consultancy		income		15,863		15,863	11,749
	Vicar's Relief Fund							359
	Viiv Healthcare					3,317	3,317	6,633
					354,350	66,573	420,923	473,136

				Unrestricted	Unrestricted	Restricted	Total	Total
					Funds	Funds	Funds	Funds
c.	Other trading		activities		2022	2022	2022	2021 f
	Fundraising				154		154
				Unrestricted		Restricted	Total	Total
					Funds	Funds	Funds	Funds
d.	Investment	income			2022f	2022	2022	2021 f
	Bank interest				30		30	335
	Income from	investments		for 2021 related	wholly to unrestricted funds

. Expendit	u	re on	c	itab	ivities
						Direct	Support &
						Charitable	Governance	Total	Total
						Expenditure	Costsf	2022f	2021
To provide		information,		support	and
guidance affected	to people living with or by HIV, their family and					387,522	74,286	461,808	471,450
friends
a.Analysed		as follows:
						2022	2021
Direct charitable			expenditure:			E
Staff salary costs						315,286	355,138
Pension						7,546	8,208
Project Costs						64,690	21,356
						387,522	384,702

							2022	2021
Support 4governance			costs:
Rental expenditure							1,878
Legal costs							420
External bid writing							3,900
AGM meeting costs							612	489
DBSfees							451	56
Computer support	and		software		costs		8,081	8,788
Equipment hire							5,356	2,273
Health and safety							54	26
HR services							4,836	1,872
Insurance							6,101	3,392
Office equipment	costs						1,867	1,101
Office moving costs							648
Telephone and internet			costs				5,264	4,406
Printing, stationery,		and postage					575	107
Utilities							1,149	2,760
Rent and service	charges						20,498	49,955
Staff wellbeing							346	10
Subscriptions and	memberships						2,809	2,584
Trustees' expenses								22
Cleaning and waste		removal					380	72
Website costs							602	1,100
Bank charges							51	25
Loss on disposal of		tangible		fixed		assets	192
Payroll fees							519	484
Accountancy							1,410	750
Amortisation							3,019	3,020
Depreciation							3,268	3,456
							74,286	86,748
Total expenditure activities	on charitable						461,808	471,450

	2022	2021
Key management	44,737	52,794
Tangible fixed assets
	Computer	General	Fixtures and	Total
	Equipment Equipment		Fittings
Cost				f
Balance at 1"April 2021	25,320	730	674	26,724
Additions during the year	1,907			1,907
Disposals during the year	(12,337)	(730)	(674)	(13,741)
Balance at31"March 2022	14,890			14,890
Accumulated Depreciation Balance at 1"April 2021	18,359	617	674	19,650
Charge for the year	3,178	90		3,268
Disposals during the year	(12,168)	(707)	(674)	(13,549)
Balance at31"March 2022	9,369			9,369
Net Book Value at31"March 2022	5,521			5,521
Net Book Value at 31"March 2021	6,961	113		7,074

				Intangible	Intangible	Tangible	Restated	Restated	Restated	Restated
		2021			fixed	fixed	Net Current			Total
				assets		assets		assets
Unrestricted		Funds				E
General	Fund				8,018	7,074	274,699			289,791
Restricted Funds
Children	In Need							100		100
Impact Growth			Award					4,695		4,695
MacMillan								1,055		1,055
National Lottery Communities			Reaching					5,186		5,186
Our Liverpool								3,344		3,344
Theatre	MAD							45		45
Vicar's Relief		Fund						45		45
								14,470		14,470
Totals restated					8,018	7,074	289,169		304,261
13.Unrestricted		Funds
						Movements	in the	ear
				Restated		Income	Expenditure		Funds at
		2022		Funds	at				end	of
				beginning					year
				ofyear
General	Fund			289,791		369,046	(399,475)		259,362
						Movements	in the	ear
				Funds	at	Income	Expenditure		Restated
		2021		beginning					Funds at
				ofyear					end	of
									year
									F
General	Fund			226,482		395,598	(332,289)		289,791

.Restricted Funds
								Movements	in the ear
						Funds	at	Income	Expenditure	Funds at
2022						beginning	of			end of
						year				year
									F
Austin Hope Pilkington		Trust						3,000	(3,000)
Children in Need							100		(100)
Duchy ofLancaster	Benevolent				Fund			1,608	(1,608)
Eleanor Rathbone	Charitable			Trust				3,000	(965)	2,035
Elizabeth Rathbone	Charitable				Trust			1,263	(1,263)
Impact Growth Award						4,695			(4,695)
John Moores Foundation								6,667	(6,667)
LCVS Community	Impact		Fund					1,500	(200)	1,300
LCVS Innovation in Communities					Fund			7,300	(-)	7,300
Macmillan						1,055			(1,055)
Mind								10,286	('I0,286)
National Lottery Reaching			Communities			5,186			(5,186)
Our Liverpool						3,344		13,150	(8,419)	8,075
Refugee Action								2,500	(2,500)
Resourcing Racial	Justice							10,588	(10,588)
Steve Morgan Foundation								2,394	(2,394)
Theatre MAD							45		(45)
Vicar's Relief Fund							45		(45)
Viiv Healthcare								3,317	(3,317)
						14,470		66,573	(62,333)	18,710

.Cash genera	ted from o	perations
			2022	2021
				Restated
			E
Surplus/(Deficit) for the year			(26,189)	64,509
Adjustments	for:
Depreciation			3,268	3,456
Amortisation			3,019	3,020
Loss on Disposal oftangible fixed assets			192
Movements	in working	capital:
Decrease in	debtors		24,602	1,290
Increase in creditors			(81,073)	76,189
Cash (used operations	in)/generated	from	(76,181)	148,129

Reported	net movement	in funds	57,889
Rental income			6,620
Restated	net movement	in funds	64,509