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||Page|
|---|---|
|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|
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|||||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|
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|||||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|
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||||||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|
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|||||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|har|itab|le
act|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|||
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||||||||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|
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||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|
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|Intangible
fixed assets|||
|---|---|---|
||Computer|Total|
||software||
|Cost
Balance at 1"April 2021|f
15,097|15,097|
|Balance at31"March 2022|15,097|15,097|
|Accumulated
amortisation|||
|Balance at 1"April 2021|7,079|7,079|
|Charge for the year|3,019|3,019|
|Balance at31"March 2022|10,098|10,098|
|Net Book Value at31"March 2022|4,999|4,999|
|Net Book Value at 31"March 2021|8,018|8,018|
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|Financial|Instrum|ents||||
|---|---|---|---|---|---|
|||||2022
F|2021f|
|Carrying|amount|offinancial|assets|||
|Debt instruments||measured
at|cost|276,992|379,682|
|Carrying|amount|offinancial|liabilities|||
|Measured|at cost|||9,440|23,253|
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|Debtors|||
|---|---|---|
||2022|2021|
|||Restated|
|Trade debtors|11,180|9,798|
|Prepayments|5,517|10,956|
|Other debtors|8,528|29,073|
||25,225|49,827|
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||||||||2022|2021||
|---|---|---|---|---|---|---|---|---|---|
|||||||||f:||
|Trade creditors|||||||8,033|6,508||
|Accruals|||||||1,407|16,635||
|Deferred|income|(note 11)||||||67,260||
|Other creditors||||||||110||
||||||||9,440|90,513||
|1.Deferred|income|||||||||
||||||||2022|2021||
|Balance|at 1"April||201||||67,260|||
|Amount|deferred|in|the year|||||67,260||
|Amount|released|to incoming||resources|||(67,260)|(-)||
|Balance|at31"March 2022|||||||67,260||
|.Analysis|of Net Assets between||||Funds|—current year||||
||||||Intangible||Tangible||Total|
||2022|||||fixed|fixed|Net Current||
|||||||assets|assets|assets||
|Unrestricted
Funds|||||||||f|
|General|Fund|||||4,999|5,521|248,842|259,362|
|Restricted
Funds||||||||||
|Eleanor
Trust|Rathbone|Charitable||||||2,035|2,035|
|LCVS Community||Impact Fund||||||1,300|1,300|
|LCVS Innovation
Fund||in|Communities|||||7,300|7,300|
|Our Liverpool||||||||8,075|8,075|
|||||||||18„710|18,710|
|Totals||||||4,999|5,521|267,552|278,072|
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|||||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||
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|.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|
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|.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|
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|Reported|net movement|in funds|57,889|
|---|---|---|---|
|Rental income|||6,620|
|Restated|net movement|in funds|64,509|
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|B.Balan|ce Sheet as|at31"March 2021||
|---|---|---|---|
|Reported|total funds||297,641|
|Other debtor opening||rental balance owed|6,620|
|Restated|total funds||304,261|
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