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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 03479742 (England and Wales) REGISTERED CHARITY NUMBER: 1078009

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2022

for

Breakthrough U.K. Ltd

Clarity Accountants 1st Floor 107 Lees Road

Oldham United Kingdom Lancashire OL4 1JW

Breakthrough U.K. Ltd Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 16
Independent Examiner's Report 17
Statement of Financial Activities 18
Statement of Financial Position 19
Statement of Cash Flows 20
Notes to the Statement of Cash Flows 21
Notes to the Financial Statements 22 to 29
Detailed Statement of Financial Activities 30

Breakthrough U.K. Ltd Reference and Administrative Details for the Year Ended 31 March 2022

TRUSTEES T P Balon Regional Campaigns Officer
D Coulter Senior Associate
B Curley Councillor
J Driver Principal Officer
K L Hutchison Volunteering & Community Engagement Cons
K A Patel Co Ordinator
S S Stanhope Senior Policy Advisor, Civil Service
V R Stone Deputy Director Disability Programmes (resigned
31.3.22)
L A Webb Assistant Director Of Inclusion
P Fairweather
C J Daniel
CHIEF EXECUTIVE OFFICER M Scattergood
COMPANY SECRETARY P A Berry
REGISTERED OFFICE 132-134 Great Ancoats Street
Manchester
M4 6DE
REGISTERED COMPANY NUMBER 03479742 (England and Wales)
REGISTERED CHARITY NUMBER 1078009
INDEPENDENT EXAMINER Clarity Accountants
1st Floor 107 Lees Road
Oldham
United Kingdom
Lancashire
OL4 1JW
SOLICITORS Trowers and Hamlins
55 Princess Street
Manchester
M2 4EW
INVESTMENT ADVISERS Independent Insurance Consultants
51 Gatley Green
Gatley
Stockport
SK8 4NF

Page 1

Breakthrough U.K. Ltd

Report of the Trustees for the Year Ended 31 March 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The main areas of the charitable activities are to :

Provide employment, independent living, training, information and services to disabled people and Influence national and local public policy to bring about social change and remove discriminatory barriers to disabled people to ensure that they can play a full, active and equal role as citizens in all aspects of society.

Employment and Independent Living Services:

Our services support disabled people who live within Manchester and other districts of Greater Manchester. We work with disabled people to remove the barriers to gaining and retaining employment or training for work. We support employers in recruiting and retaining disabled staff.

Our services performed well and all services over achieved engagement targets. Our Employment Support and Independent Living services during the year comprised: -

Provision of Employment Support for People with Learning Disabilities contracted by Manchester City Council During the period April 2021 - March 2022 81 disabled people accessed this service,

Provision of Community Connecting Services for People with Learning Disabilities contracted by Manchester City Council. During the period April 2021 - March 2022 105 disabled people accessed this service

Community Health Connecting contracted by Manchester City Council - developing social capital and improving health, well-being, and independence. During the period April 2021 - March 2022 124 disabled people accessed this service.

Pathways Project funded by a grant from Lloyds Bank Foundation provided employability, independent living and self-advocacy training, work placements and peer support. During the period April 2021 - March 2022 151 disabled people accessed this service.

Our service of bespoke 8-week short courses, Independent Living & pre-employment, Pathways2work delivered 96 3 hr. sessions, 42 -1:1 sessions and 87 hours of sessions online

Pathways2work our Digital employment service saw 44 clients progress into further Training, employment or volunteering.

We developed an accessible digital Inclusion course which taught disabled people how to get started with using a digital device, giving away 34 number of devices in the process, with 16 progressing to our employment services. 7 progressing from there into training and or employment.

Peer Groups: providing safe spaces for disabled people graduating from our projects to continue some support for each other on their journey to work and a women's only peer group who provide support to each other to address barriers they face

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Breakthrough U.K. Ltd Report of the Trustees for the Year Ended 31 March 2022

During the period April 2021 - March 2022 24 disabled people accessed peer groups - the NET DPO open group and the women's group.

Walk and Wheels Group: To provide exercise for disabled people in local parks such as Heaton Park and Wythenshawe Park. During the period April 2021- March 2022 55 disabled people accessed this group.

----- Start of picture text -----
Key Performance Indicator data for services and projects
Year 2020- 21 Year 2021-22
Service/Project Target Achieved Target Achieved
Specialist Employment Service 25 38 25 44
- total disabled people supported
- number of disabled people into employment and/or receiving 15 18 15 11
in-work support
- Training/Education
- Volunteering 40 47
- Job club
Pathways Project 40 57 80 86
- total disabled people receiving Pre-employment and Independent Living
support
160 150 78 105
Community Connecting services
- total number of people experiencing isolation supported
Health Connecting 120 124
Walk and Wheels group 30 55
----- End of picture text -----

Policy and Research activities:

We continued to work to influence national and local public policy to bring about social change and remove discriminatory barriers to disabled people to ensure that they can play a full, active and equal role as citizens in all aspects of society. Our policy influencing work is informed by the lived experiences of disabled people we work with. Influencing the response to the Covid 19 pandemic to ensure services and information were accessible to disabled people and our communities' recovery from the pandemic dominated throughout this operating year April 2021 - March 2022.

Our Engagement work and development of lived experience forums has become stronger and we continued to position ourselves within relevant strategic forums to influence local, regional and national policy and practices.

In addition, other work has re-started or emerged as the Pandemic slowed down and our consultancy work with agencies such as Strathclyde University - a research project into Individual Placement Support model for employment support and a consultancy with Manchester Health and Clinical Commissioning to further embed the Accessible Information Standard into Primary Care and improve practice.

In addition, we submitted a successful funding bid with other disabled people's organisations and began: our Foundations for Change work - to co-develop a Workforce Disability Equality Framework for Health and Local Authority workforce.

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Breakthrough U.K. Ltd Report of the Trustees for the Year Ended 31 March 2022

Our position within influential forums is demonstrated by our CEO serving as a member of: -

Equality and Human Rights Commission Disability Advisory Committee till March 2021 when the DAC was disbanded Disability Rights UK - Our Voices Network

North West Regional Disability Network GM Mayoral Disability Panel - Co Chair and member GM Voluntary and Community Sector Leaders Group Macc Health and Wellbeing Leaders Group MHCC Inclusion and Social Value Panel MHCC Covid Health Equality Group Our Manchester Forum Our Manchester Investment Board Manchester Adult Education and Skills Plan - Steering Group Manchester Digital Inclusion Working Group Let's get Digital Manchester

Key policy and research activities during the year have included: -

Locally in Manchester:

The CEO is a member of the Our Manchester Leaders Forum and Our Manchester Investment Board and has actively contributed to agenda items including a provocation piece on barriers to employment faced by Disabled people.

We were re-commissioned to co-ordinate a Manchester Disabled Peoples COVID Health Engagement and Sounding Board, to ensure accessible Covid communications for Manchester residents and ensure lived experience is considered in the development of Covid response and recovery services.

Eight disabled people’s organisation form the Engagement Group/ Sounding Board. Key outcomes in this year included continued accessible health and COVID related information, development of the Manchester Messages to support recovery, continue vaccine take-up and return to the community messages distributed via the developed network of disabled people's organisations. Supporting improved access to Winter 2021 vaccination programme; contributing to a 'screening tool' to understand reasonable adjustments for people with learning disabilities or autism; contributing to re-development of North Manchester Hospital; supporting improved access to local Test and Trace and connecting communities to developing information about Long Covid.

Covid Health Equity Group - we have attended bi-weekly meetings of this group to ensure lived experience and insight from disabled people influences the strategic response of health and social care to the Covid pandemic and supporting community recovery.

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Breakthrough U.K. Ltd

Report of the Trustees for the Year Ended 31 March 2022

Our Manchester Disability Plan (OMDP). During this period Breakthrough completed a Strategic Review of OMDP via co-design with disabled people's organisations and partner / stakeholder review. New governance, membership and workstream structures were explored and recommendations approved. The new name of Our Manchester Disability Equality and Inclusion Partnership (OMDEIP) was agreed and funding applications were submitted to drive forward the recommendations to develop OMDEIP.

The CEO continued to Chair the OMDEIP Work and Skills workstream who met monthly and developed a new focused approach to their refreshed the workplan and membership. Work slowed during the height of the Pandemic but work continued on understanding the picture of employment of disabled people across the city with OMDEIP partners developed webinars to support employers questions and understanding and continued to develop the guide to hosting 'accessible and supportive work experience placements' for disabled people.

Manchester Adult Skills Strategy - we have linked with this strategy and joined the steering group with an aim to improve access to Adult Learning for disabled people and make links for the development of Pathways.

Greater Manchester:

Our CEO is Co-Chair of the GM Mayoral Disability Panel. Meetings during this period focused on COVID 19 with meetings held on an increased monthly basis. Work centered around developing accessibility of the vaccination programme, a detailed Transport discussion with the GM Mayor that agreed a Transport Task - Force and digital inclusion & developing actions from the recommendations of the Big Disability Survey 2020. We gathered monthly insight on the impact of COVID or disabled people across GM, supporting each other as member organisations and raising issues and influencing change with GM Combined Authority and GM Health & Social Care Partnership (GMH&SC) and our localities. We also conducted an internal review and set priorities for our work 2022/23

GM Devolution & Voluntary and Community Sector - we continue our role, albeit reduced, during the Pandemic as an Equality lead on GM VCSE Devolution Reference Group. We have focused our contribution on the implementation of the GM VCSE Commissioning Framework.

North West Work:

Attendance at monthly meetings of the North West Stakeholder Network focused on impact of COVID, issues its raising for disabled people across NW, supporting each other as member organisations and raising issues and influencing change with Disability Unit at the Cabinet Office.

We also continued our support to the North West Care Co-operative with the CEO as a Director on the Board of trustees. This is a flagship development which supports disabled people to utilize the services of the Co-operative to employ and pool their personal assistants despite the pandemic the company is flourishing and the CEO stepped down as a representative of Breakthrough when the Company reviewed its Governance and company status.

National Work:

Our CEOs membership of the Disability Advisory Committee (DAC) for the Equality and Human Rights Commission continued throughout the year and ended in March 2022 when the EHRC disbanded the DAC as planned. EHRC conducted a detailed DAC review event which the CEO participated in. During the year the CEOs work with the EHRC focused on attending meetings and contributing to discussions particularly the review of the EHRC Strategic Plan and attending the 'Work Aim Group'.

Disability Rights UK - Our Voices - Disabled People User Led Organisations (DPULO) CEO & Policy Group - monthly meetings of this group during the year shared experience and approaches during the Pandemic and sought to influence Government departments on a variety of issues.

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Breakthrough U.K. Ltd

Report of the Trustees for the Year Ended 31 March 2022

Other Policy & Influence Work 2021/22

" Manchester Disabled Peoples Engagement Panel was recruited to and met 13 times this year from June 2021 onwards. It was funded by the National Lottery's Leaders with Lived Experience programme. It was a panel of 14 disabled people who used their lived experience to co-design work with system leaders to remove disabling barriers, whilst developing their leadership and collaboration skills. Members influenced change across a wide range of key areas in the region, including equitable employment, accessible housing, inclusive parks, direct payments and disability hate crime.

" Our NET DPO funded peer groups finished in June 2021. However, our women's group continued to meet with support from our reserves for the rest of the financial year. Weekly sessions began with a ten-minute Covid-19 debrief to provide mutual information and support, followed by member led discussion or activity, ending with social chat and ideas for the week ahead. Several powerful video case studies were created. These highlight some key issues members are experiencing under Covid, as well as what the group means to them.

" We reinstated our weekly Client Involvement Forum in Sept 2021 as a feedback and co-design space for all our work and as a development space for members.

" We worked with a group of students from Manchester University who created an app prototype for accessing tec and developed a social media plan, taking into account digitally excluded disabled people.

" We inputted into MHCC's response to the Government's Health Strategy for Women and Girls.

" We began co-design and advisory work for a research project on the mental wellbeing of disabled people in Greater Manchester - via the GM disabled people's panel.

" Alongside other North West DPOs, we met with Vicky Foxcroft MP in her capacity as Shadow Minister for Disabled People to discuss the government's National Strategy for Disabled People and Disability Green Paper.

" We submitted evidence for the Manchester Communities of Identity report.

" Refreshed the content of the JSNA (Social Model of Disability) paper for Manchester, particularly with lived experience updates and research data related to disabled people and the pandemic.

" Began collaborative and advisory work with Salford CVS to promote and enable better access to local services for disabled people living in Salford. This is being done by capacity-building local disabled people-led, and impairment focused, VCSE groups and organisations.

" Began early scoping work on a research project about Individual Placement and Support (Employment support) with the University of Strathclyde to be delivered from April 2021. We are on the steering group and carrying out some of the research as lived experience experts.

Training and Consultancy:

Although work slowed during the Pandemic, we continued to offer a range of bespoke services to businesses and public service providers to help them ensure that their products and services meet the needs of disabled people, help them to be inclusive employers and to meet their statutory obligations under the Equalities Act and Employment Legislation.

We also continued our facilitation of the Award-winning Disability Design Reference Group on behalf of Transport for Greater Manchester, which works to ensure that Metrolink and other local public transport infrastructure and services are accessible to disabled people. All meetings were held virtually during this period.

Fundraising and Marketing:

During the year we have continued our strategy of focused energy on fundraising from Trust and Foundations. Our Fundraiser moved on in January and a new model was tested using a consultant to support us in our fundraising efforts. We also refreshed our case for support. Despite a number of applications there were few larger grant successes, most were smaller and short-term awards.

We continue to seek out appropriate contract opportunities in Greater Manchester - but opportunities have been very limited.

We continued to develop the use of our Social Media platforms which directly support two of our key work areas of 'Voice' (Influence) and 'Community' (services for beneficiaries).

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Breakthrough U.K. Ltd

Report of the Trustees for the Year Ended 31 March 2022

Personal Budget Solutions:

We continued to offer a range of services for a small number of individual disabled people who have taken control of their own personal budget for health and adult care via a direct payment. This enables the budget holder to exercise greater choice and control over the procurement of support and services to meet their needs. Our services comprise general advice and information about the opportunities and implications presented by Personal Budget Direct Payments, Brokerage support to identify service providers and Recruitment, Payroll and Managed Accounts for Personal Budgets. These services enabled our Personal Budget Services customers to employ their own support workers and procure goods and support services directly.

There was no growth in users of this service this year .and demand for Personal Budget Services continued to be slow due to the reluctance of our local authorities and NHS bodies to actively promote customer choice and adoption of direct payments or only commission using framework or call off contracts.

Workforce and Premises:

In order to support our financial sustainability and ensure a safe working environment for staff during the pandemic months, Breakthrough moved to complete remote operations. We have maintained this model and relinquished our premises entirely. We have worked hard to maintain our organisational values and behaviours within this model.

Many staff have also been furnished with new equipment to support accessible & efficient remote working. All management, team & staff supervision meetings have continued and regular staff surveys and full staff meetings (vis Microsoft Teams) have sense checked the health of the organisation.

We have continued to experience significant staff turnover and challenges to recruitment during this period. We were successful in working with partner disabled peoples organisations to attract funding to improve the Quality and Sustainability of our organisations. Activity has focused on preparing for Trusted Charity Assessment, developing the make-up of our Boards to attract disabled people of colour, develop & support our leaders via a coaching model and improving data capture for sustainability purposes.

During this year the organisation faced a significant challenge when the CEO had to take an extended absence for personal reasons. The organisation responded quickly and a Trustee stepped down from the Board and acted as a temporary CEO for 3 months taking on a reduced role to cover essential activity. The CEO returned to work in January 2022.

Financial review

The Company's overall financial position remains challenging due to the impact of the COVID Pandemic, continuing effects of the Government's austerity policies on public spending and the consequent dearth in procurement of services by public bodies from the charity sector. Over recent years , Breakthrough has been significantly impacted by the commissioning of Employment Support contracts at large scale across Greater Manchester which has resulted in large providers being awarded commissions. These providers sub contract little or no work to smaller VCSE organisations like ourselves. Our Employment support work has decreased to a low level and is only delivered in Manchester. Instead we have concentrated on pre-employment work,

Competition for funding from trusts and foundations remains extremely high .New grant income in this period was short term and focussed on COVID response and recovery and future funding for our current services looks extremely challenging.

Throughout this period, we have also collectively looked at opportunities to diversify the income for BUK, particularly through trading income to unlock more unrestricted funding.

We employed a consultant with Grant monies and focussed our efforts on developing a business model and Business Plan for a Social Enterprise. This was a challenging exercise during the Pandemic but we have a model we wish to explore for investment to open a 'Café for Good' which will provide training and qualifications for employment.

Reserves

The budget approved by the Board for the year included a planned contribution from Reserves towards the Social Enterprise and Fundraising function.

Our Reserves have been impacted year on year but remain at a level sufficient to meet the objectives of the Reserves Policy approved by the Board and ensure that the organization on a sound financial footing overall. Nevertheless, the business environment is expected to continue to be challenging and the Board remains focused on developing a robust and sustainable financial model to secure the future.

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Breakthrough U.K. Ltd Report of the Trustees for the Year Ended 31 March 2022

Public Benefit Statement

The Directors/Charity Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission's general guidance on public benefit 'Charities & Public Benefit'.

As an organisation led and controlled by disabled people operating within the framework of the social model of disability, Breakthrough UK works proactively with individual disabled people; employers; service providers and policy makers to tackle the barriers to inclusion and independence experienced by disabled people.

Reserves policy

The Board and Senior Management Team recognise the need to maintain an appropriate level of unrestricted reserves to secure the Company's continued viability, particularly during the prevailing austerity climate and competitive fundraising environment Accordingly, the Board approved a Reserves Policy taking into account current risk and priorities.

The Reserves Policy aims to maintain sufficient Unrestricted Reserves to be able to: -

  1. designate sufficient funds from Reserves to meet a minimum of 3 months operating costs plus sufficient sums to meet other liabilities which would arise from the winding up of the Company including costs of Contractual Notice and Statutory Redundancy entitlements of employees, liabilities to creditors and other contractual liabilities.
  1. designate sufficient funds from Reserves to safeguard against short term fluctuations in income and shortfalls in projected income from fundraising, trading activities and 'payment-by-results' contracts.
  1. designate sufficient funds from Reserves to enable investment in research and development of services and in organisational capacity, capability and efficiency to ensure that the resources are used effectively and efficiently, in accordance with charitable aims, and to meet the needs and best interests of beneficiaries.
  1. designate funds from Reserves for investment in specific projects or new services in accordance with the aims and objects of the charity.

The Board agreed an allocation of Reserves for designated purposes in line with the Policy. The level of Unrestricted Reserves was continually monitored on an ongoing basis by the Senior Management Team and the Finance Sub Committee and Board regularly reviewed the level of Reserves and considered risks and levels of liabilities at their meetings throughout the year.

Risk management

The Directors/Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Our Strategic objectives of the organization were re-framed in 2020 as a result of the Pandemic to include reduction of isolation of disabled people, reduce digital exclusion, develop our engagement forums and increase our partnership working. These can be found in our revised Strategic and Growth Strategy.

The major areas of business risk identified were:

  1. Sustaining core values and behaviors of the organization whilst working remotely

  2. Lack of unrestricted core funding

  3. Staff salaries falling behind national trends and no pay bands to encourage development and loyalty

  4. Operational systems and processes require detailed review to ensure they are fit for purpose for the organisation in its current remote and future form

  5. Compliance and use of CRM system

  6. Time-limited project funding undermining continuity of service delivery

  7. Staff turnover rates and high number of part time staff

  8. Low number of BAME staff

  9. Lack of training and skills development opportunities to offer clients to improve employability

  10. Succession planning

  11. Reliance on key Manchester service and policy contracts

  12. Restricted fundraising capacity

  13. Impact of Covid on disabled people and their families

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Breakthrough U.K. Ltd Report of the Trustees for the Year Ended 31 March 2022

These risks along with new risks are assessed and monitored on an ongoing basis by the Company Management Team and reports are presented to the Board, Finance Sub Committee and HR Sub Committee using a Risk Dashboard.

Headline Actions to mitigate risks have been:-

  1. Maintaining management team , full staff meetings and staff development on a remote basis. Continuing social model discussion during staff development Sustaining the staff survey

  2. Refreshing our case for support. Recruiting a free-lance fundraiser as we were not successful in recruiting another fundraiser Active searches for core funding

3 & 7. Completion of a salary review, salaries reviewed and changed in line with market and performance banding introduced Front line staff salaries aligned internally and introductory / entry level introduced

  1. Sought grant funding to assess internal processes via Trusted Charity assessment process and buy in support to develop new measurement frameworks using theory of change and improve our data capture to improve processes and increase fundraising success.

Revise and update the Finance Manual.

  1. Involve staff in the above work to encourage engagement and understanding of data capture on CRM

  2. Pro-actively seeking medium to larger funding sources and responding to tenders

  3. See 3. Introduction of formal Personal Development Plans

  4. Active reach out to local partner VCVSE organisations to reach community networks when recruiting new staff 9. Investment into the Business Plan for the development of a Social Enterprise / Café for Good to supply genuine training and skills development opportunities to offer clients to improve employability

  5. See 3 - Succession planning

  6. Pro-active search for new contract opportunities Reliance on key Manchester service and policy contracts Influencing Commissioning approach via GM VCSE Leadership role

  7. Trailing new approach with Freelancer and involving more staff capacity on Fundraising

  8. Development of new Lived Experience Panels to allow ease of access by system leaders to understand impact of Covid on disabled people and their families and respond accordingly Active Social Media campaign on Covid impact

Future Developments

The short to medium term trading environment and general financial climate are expected to remain very challenging. The impact of the Covid Pandemic on the isolation, physical and mental health of disabled people continues to be very high. Awaiting legislative changes in employment, public policy on health, welfare and social care and the on-going public sector austerity measures will all present continuing challenges and opportunities for us.

We have reviewed and updated our business strategy to adapt and respond to the changes in our operating environment and diversify our activities to meet the needs of beneficiaries during COVID whilst still focusing on 'personalisation' and 'prevention' and 'independence' agendas.

During 2022-2023 we will continue to use our four strategic objectives as the focus for our key activities as below: -

Influencing government, local, regional and national agencies to address barriers to disabled people's participation:-

  • We will continue to ensure we are involved in a number of local, regional and national forums to influence and shape policy and provision - particularly the GM Disability Mayoral Panel and Our Manchester Forums - and Manchester Covid Health Equity Meetings.

We particularly focus to our influencing message with local authorities and NHS bodies to invest in reducing isolation and increasing independent living skills of disabled people and with employers.

  • We will forge and participate in more collaborations/partnerships and consortiums in order to further our aims. We will develop and facilitate more lived experience Engagement Forums to ensure the lived experience and voice of disabled people whilst we recover from the impacts of Covid.

Enabling disabled people to pursue and develop their skills, aspirations and careers: -

We will continue to ensure co-designed and person-centred employment support and

build on our early successes of peer-led support. We will focus on developing the digital skills of disabled people to effectively compete in the employment market.

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Breakthrough U.K. Ltd Report of the Trustees for the Year Ended 31 March 2022

  • We will seek new funding to continue to deliver our independent living and employability Pathway' service and preEmployment Service and continue to develop the digital offer of these services.

We will develop our digital training offer

Providing services to enable disabled people to have greater choice, control & independence and connect into their communities in a positive way: -

  • We will continue to facilitate Peer Groups for disabled people, and we will provide training and support for participants to develop their self-advocacy and peer group facilitation skills, we will continue to encourage and support the Women's Peer group to be more self-sustaining
  • We will continue to seek funding from Trusts & Foundations and deliver commissioned services. In order to support our organisation to become less dependent on funding we will continue our development of social enterprises and trading opportunities.

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Breakthrough U.K. Ltd Report of the Trustees for the Year Ended 31 March 2022

FINANCIAL REVIEW

Financial position

Financial review

The Company's overall financial position remains challenging due to the impact of the COVID Pandemic, continuing effects of the Government's austerity policies on public spending and the consequent dearth in procurement of services by public bodies from the charity sector. Over recent years , Breakthrough has been significantly impacted by the commissioning of Employment Support contracts at large scale across Greater Manchester which has resulted in large providers being awarded commissions. These providers sub contract little or no work to smaller VCSE organisations like ourselves. Our Employment support work has decreased to a low level and is only delivered in Manchester. Instead we have concentrated on pre-employment work,

Competition for funding from trusts and foundations remains extremely high .New grant income in this period was short term and focussed on COVID response and recovery and future funding for our current services looks extremely challenging

Throughout this period, we have also collectively looked at opportunities to diversify the income for BUK, particularly through trading income to unlock more unrestricted funding.

We employed a consultant with Grant monies and focussed our efforts on developing a business model and Business Plan for a Social Enterprise. This was a challenging exercise during the Pandemic but we have a model we wish to explore for investment to open a 'Cafe for Good' which will provide training and qualifications for employment.

Reserves

The budget approved by the Board for the year included a planned contribution from Reserves towards the Social Enterprise and Fundraising function.

Our Reserves have been impacted year on year but remain at a level sufficient to meet the objectives of the Reserves Policy approved by the Board and ensure that the organization on a sound financial footing overall. Nevertheless, the business environment is expected to continue to be challenging and the Board remains focused on developing a robust and sustainable financial model to secure the future.

Public Benefit Statement

The Directors/Charity Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission's general guidance on public benefit 'Charities & Public Benefit'.

As an organisation led and controlled by disabled people operating within the framework of the social model of disability, Breakthrough UK works proactively with individual disabled people; employers; service providers and policy makers to tackle the barriers to inclusion and independence experienced by disabled people.

Reserves policy

The Board and Senior Management Team recognise the need to maintain an appropriate level of unrestricted reserves to secure the Company's continued viability, particularly during the prevailing austerity climate and competitive fundraising environment Accordingly, the Board approved a Reserves Policy taking into account current risk and priorities.

The Reserves Policy aims to maintain sufficient Unrestricted Reserves to be able to: -

  1. designate sufficient funds from Reserves to meet a minimum of 3 months operating costs plus sufficient sums to meet other liabilities which would arise from the winding up of the Company including costs of Contractual Notice and Statutory Redundancy entitlements of employees, liabilities to creditors and other contractual liabilities.
  1. designate sufficient funds from Reserves to safeguard against short term fluctuations in income and shortfalls in projected income from fundraising, trading activities and 'payment-by-results' contracts.
  1. designate sufficient funds from Reserves to enable investment in research and development of services and in organisational capacity, capability and efficiency to ensure that the resources are used effectively and efficiently, in accordance with charitable aims, and to meet the needs and best interests of beneficiaries.
  1. designate funds from Reserves for investment in specific projects or new services in accordance with the aims and objects of the charity.

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Breakthrough U.K. Ltd

Report of the Trustees for the Year Ended 31 March 2022

The Board agreed an allocation of Reserves for designated purposes in line with the Policy. The level of Unrestricted Reserves was continually monitored on an ongoing basis by the Senior Management Team and the Finance Sub Committee and Board regularly reviewed the level of Reserves and considered risks and levels of liabilities at their meetings throughout the year.

Risk management

The Directors/Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Our Strategic objectives of the organization were re-framed in 2020 as a result of the Pandemic to include reduction of isolation of disabled people, reduce digital exclusion, develop our engagement forums and increase our partnership working. These can be found in our revised Strategic and Growth Strategy.

The major areas of business risk identified were:

  1. Sustaining core values and behaviors of the organization whilst working remotely

  2. Lack of unrestricted core funding

  3. Staff salaries falling behind national trends and no pay bands to encourage development and loyalty

  4. Operational systems and processes require detailed review to ensure they are fit for purpose for the organisation in its current remote and future form

  5. Compliance and use of CRM system

  6. Time-limited project funding undermining continuity of service delivery

  7. Staff turnover rates and high number of part time staff

  8. Low number of BAME staff

  9. Lack of training and skills development opportunities to offer clients to improve employability

  10. Succession planning

  11. Reliance on key Manchester service and policy contracts

  12. Restricted fundraising capacity

  13. Impact of Covid on disabled people and their families

These risks along with new risks are assessed and monitored on an ongoing basis by the Company Management Team and reports are presented to the Board, Finance Sub Committee and HR Sub Committee using a Risk Dashboard. Headline Actions to mitigate risks have been:-

  1. Maintaining management team , full staff meetings and staff development on a remote basis. Continuing social model discussion during staff development

Sustaining the staff survey

  1. Refreshing our case for support.

Recruiting a free-lance fundraiser as we were not successful in recruiting another fundraiser

Active searches for core funding

3 & 7. Completion of a salary review, salaries reviewed and changed in line with market and performance banding introduced Front line staff salaries aligned internally and introductory / entry level introduced

  1. Sought grant funding to assess internal processes via Trusted Charity assessment process and buy in support to develop new measurement frameworks using theory of change and improve our data capture to improve processes and increase fundraising success.

Revise and update the Finance Manual.

  1. Involve staff in the above work to encourage engagement and understanding of data capture on CRM

  2. Pro-actively seeking medium to larger funding sources and responding to tenders

  3. See 3

Introduction of formal Personal Development Plans

  1. Active reach out to local partner VCVSE organisations to reach community networks when recruiting new staff

  2. Investment into the Business Plan for the development of a Social Enterprise / Café for Good to supply genuine training and skills development opportunities to offer clients to improve employability

  3. See 3 - Succession planning

  4. Pro-active search for new contract opportunities Reliance on key Manchester service and policy contracts Influencing Commissioning approach via GM VCSE Leadership role

  5. Trailing new approach with Freelancer and involving more staff capacity on Fundraising

  6. Development of new Lived Experience Panels to allow ease of access by system leaders to understand impact of Covid on disabled people and their families and respond accordingly Active Social Media campaign on Covid impact

Page 12

Breakthrough U.K. Ltd

Report of the Trustees for the Year Ended 31 March 2022

Future Developments

The short to medium term trading environment and general financial climate are expected to remain very challenging. The impact of the Covid Pandemic on the isolation, physical and mental health of disabled people continues to be very high. Awaiting legislative changes in employment, public policy on health, welfare and social care and the on-going public sector austerity measures will all present continuing challenges and opportunities for us.

We have reviewed and updated our business strategy to adapt and respond to the changes in our operating environment and diversify our activities to meet the needs of beneficiaries during COVID whilst still focusing on 'personalisation' and 'prevention' and 'independence' agendas.

During 2022-2023 we will continue to use our four strategic objectives as the focus for our key activities as below: -

Influencing government, local, regional and national agencies to address barriers to disabled people's participation:-

  • We will continue to ensure we are involved in a number of local, regional and national forums to influence and shape policy and provision - particularly the GM Disability Mayoral Panel and Our Manchester Forums - and Manchester Covid Health Equity Meetings.

We particularly focus to our influencing message with local authorities and NHS bodies to invest in reducing isolation and increasing independent living skills of disabled people and with employers.

  • We will forge and participate in more collaborations/partnerships and consortiums in order to further our aims. We will develop and facilitate more lived experience Engagement Forums to ensure the lived experience and voice of disabled people whilst we recover from the impacts of Covid.

Enabling disabled people to pursue and develop their skills, aspirations and careers: -

We will continue to ensure co-designed and person-centred employment support and

build on our early successes of peer-led support. We will focus on developing the digital skills of disabled people to effectively compete in the employment market.

  • We will seek new funding to continue to deliver our independent living and employability Pathway' service and preEmployment Service and continue to develop the digital offer of these services.

We will develop our digital training offer

  • We will continue to deliver a Community Health Connecting service to connect people to health and other community services whilst living and recovering from the Pandemic. We will continue to deliver our Community Connecting Services to connect disabled people into their communities and reduce isolation .

  • We will continue to facilitate Peer Groups for disabled people, and we will provide training and support for participants to develop their self-advocacy and peer group facilitation skills, we will continue to encourage and support the Women's Peer group to be more self-sustaining

Working towards being financially stable with healthy growth grounded in our ethos and principles

  • We will continue to seek funding from Trusts & Foundations and deliver commissioned services. In order to support our organisation to become less dependent on funding we will continue our development of social enterprises and trading opportunities.

  • We will continue to ensure the expertise of the CEO and other staff members are recognised with paid and commissioned consultancies and support.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Page 13

Breakthrough U.K. Ltd

Report of the Trustees for the Year Ended 31 March 2022

Structure, governance and management

Governing instrument

The organisation is a Registered Charity and a Company Limited By Guarantee, incorporated on 8 December 1997. The Company was established under Articles of Association which establish the objects and powers of the Charitable Company . In the event of the company being wound up members are required to contribute an amount not exceeding £10.

The Board of Directors of the Company are also Trustees of the Charity for the purpose of Charity Law and under the Company's Articles of Association are known as Members.

The work of the Charity focuses upon promoting and supporting the independence of disabled people. The organisation operates using the Social Model of Disability as its value base. The Board of Directors seek to ensure that the characteristics of the Board membership appropriately reflect the diversity of the general population. The Articles of Association require that at all times a minimum of 66% of the membership of the Board of Directors shall comprise disabled people.

The members of the trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Trustees J Driver - Chair P Fairweather - Appointed 15/03/2021 L Webb K Hutchison T Balon S Stanhope D Coulter J Daniel V Stone B Curley N Noone - Resigned 13/09/2021

Directors/Trustees

All new Directors/Trustees have an induction with the Chair, Chief Executive & Deputy Chief Executive to discuss the responsibilities of being a Director/Trustee and the operations of the Company. All new Directors/Trustees also receive a Director's pack and appropriate training is provided for new Directors/Trustees as required.

The Board of Directors/Trustees carry out an annual review of their individual and collective training and development needs and appropriate training and support is provided accordingly.

Organisational structure The Board of Directors/Charity Trustees Chief Executive Company Management Team

The Board of Directors/Charity Trustees and the Executive meet on a quarterly basis. The purpose of Board meetings is to ensure that the governance of the Company meets the needs of our customers and staff and fulfills our legal requirements. The Board support the strategic development of the organisation.

It also scrutinizes, challenges and monitors the performance of the organisation against the aims and objectives set within the Strategic Business Plan.

The Strategic Business Plan is co-produced with the Board and staff and reflects the experiences and need of our customer base.

The Chief Executive is responsible for the strategic and day to day management of the Company/Charity's affairs.

The Company Management Team meets on a monthly basis to develop and monitor business activities and ensure that operational and contractual obligations and targets are met.

Page 14

Breakthrough U.K. Ltd Report of the Trustees for the Year Ended 31 March 2022

Sub Groups

The Finance Sub Committee meets every eight weeks and provides scrutiny and direction on contracts and financial planning and performance and all decisions are reported to the Board and compiled into an action log.

The Human Resources Sub Committee meets on ad hoc basis as required to discuss and provide direction on HR policy and employment issues.

Wider network

We work in partnership with numerous organisations at strategic and operational levels and acknowledge their support and assistance in helping us to achieve our aims and objectives. They include the following:-

Arcadia Library and Leisure Autism Forward Trafford Back On Track Barlow Moor Community Association Bizzi Hands Bury Adult Learning Centre Buzz - Manchester Health and Well Being Services Central Library Manchester Challenge 4 Change Champion Sports Club

Cheshire Centre for Independent Living (CCIL) Community Stroke and Neuro Team North Manchester Creative Support Crumpsall Craft Circle Department for Work and Pensions Disability and Work Opportunities Unit and Job Centre Plus offices in Greater Manchester Disability Equality North West Disability Stockport Eat Pennines Elite Training Emerge Manchester Equality and Human Rights Commission Disability Committee Factory Youth Zone Fare Share Manchester Friends of Blackley Forest Friends of Debdale Park GM Talent Match Greater Manchester VCSE Devolution Reference Group Greater Manchester Centre for Voluntary Organisations Greater Manchester Coalition of Disabled People Greater Manchester Fire and Rescue Safe and Well Team Greater Manchester Law Centre Greater Manchester Mental Health Trust Hackspace Harpurhey Wellbeing Centre HOME Cate Didsbury Hulme Community Garden Centre Levenshulme Inspire Centre LGBT Foundation Manchester Lloyds Bank Foundation Mace (Manchester's local volunfary and community sector support organization) Manchester Adult Education Service Manchester Airport Academy Manchester BME Network Manchester Carers Forum Manchester and Cheshire Dogs Home Manchester Foundation Trust Equalities Advisory Group Manchester Health and Care Commissioning Manchester City Council Manchester City FC 'City in the Community' (CITC)Manchester College Manchester Communication Academy Manchester Deaf Centre Manchester Disabled People's Access Group Manchester Museum Manchester MIND Manchester People First Manchester Settlement Manchester United FC Manchester United Foundation Manchester Volunteer Advice Project Manchester Voluntary Sector Assembly Moodswings Motiv8 - 'Building Better Opportunities for GM' (WCHG) Mustard Tree National Independent Living Sub Group Nephra Good Neighbours Community Centre North Manchester Brokerage Team North West Network of Disabled Peoples Organisations One Manchester

Our Manchester Disability Plan Partnership Board, Engagement Group, Employment Workstream and Health & Social Care Workstream

Peoples Voice Media Positive Vibrations Read For Life Tameside Simply Cycling Steven Charles Snooker Centre Stockport County FC Stroke Association Studio One Recovery Pathway Sunshine House Community Centre Wigan - 12 -

The Donkey Sanctuary

The Edge Theatre and Arts Centre

The Grange Community Resource Centre The Lalley Centre Allotment and Food Bank The LINK Centre Oldham The Middleton Lighthouse Project The Works Manchester

Trafford Community Learning Service Transport for Greater Manchester Tree of Life United Response Trafford

Whitemoss Youth and Community Centre Woodhouse Park Lifestyle Centre

Page 15

Breakthrough U.K. Ltd

Report of the Trustees for the Year Ended 31 March 2022

Statement of trustees' responsibilities

The Trustees (who are also the Directors of Breakthrough UK Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP:

make judgements and estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities In so far as the trustees are aware:

o there is no relevant audit information of which the charitable company's auditors are unaware; and

o the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Independent Examiner

Clarity Accountants were appointed as Independent Examiners to the company and a resolution proposing that they be re-appointed will be put at a General Meeting.

The trustees' report, including the strategic report, was approved by the Board of Trustees.

Approved by order of the board of trustees on ............................................... and signed on its behalf by:

----- Start of picture text -----
..........................................................................
J Driver - Trustee
----- End of picture text -----

Page 16

Independent Examiner's Report to the Trustees of Breakthrough U.K. Ltd

Independent examiner's report to the trustees of Breakthrough U.K. Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Chartered Accountant (ICAEW) which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Joanne M. Elliott FCA BFP FMAAT Chartered Accountant (ICAEW) Clarity Accountants 1st Floor 107 Lees Road Oldham United Kingdom Lancashire OL4 1JW

Date: .............................................

Page 17

Breakthrough U.K. Ltd

Statement of Financial Activities for the Year Ended 31 March 2022

Notes
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
1,694
Charitable activities
Training
4
44,305
Independent living support
-
Employment
-
Policy
-
Core
47,999
Investment income
3
498
Total
94,496
EXPENDITURE ON
Raising funds
5
-
Charitable activities
Training
6
33,132
Independent living support
-
Employment
-
Policy
-
Core
260,261
Enterprise development fund
-
Other
1,315
Total
294,708
Net gains on investments
1,035
NET INCOME/(EXPENDITURE)
(199,177)
Transfers between funds
16
161,310
Net movement in funds
(37,867)
RECONCILIATION OF FUNDS
Total funds brought forward
408,601
TOTAL FUNDS CARRIED FORWARD
370,734		 Restricted
funds
£
5,000
-
256,579
103,031
110,158
-
-
474,768
-
-
197,006
36,449
70,403
-
9,600
-
313,458
-
161,310
(161,310)
-
-
-		 2022
Total
funds
£
6,694
44,305
256,579
103,031
110,158
47,999
498
569,264
-
33,132
197,006
36,449
70,403
260,261
9,600
1,315
608,166
1,035
(37,867)
-
(37,867)
408,601
370,734		 2021
Total
funds
£
8,456
78,838
169,778
84,403
141,318
48,030
2,254
533,077

851
33,500
98,142
16,983
50,131
224,902
-
5,783
430,292

22,048

124,833
-
124,833
283,768
408,601

The notes form part of these financial statements

Page 18

Breakthrough U.K. Ltd

Statement of Cash Flows for the Year Ended 31 March 2022

Notes
Unrestricted
funds
£
FIXED ASSETS
Tangible assets
12
1,387
Investments
13
120,531
121,918
CURRENT ASSETS
Debtors
14
74,713
Cash at bank and in hand
279,479
354,192
CREDITORS
Amounts falling due within one year
15
(105,376)
NET CURRENT ASSETS
248,816
TOTAL ASSETS LESS CURRENT LIABILITIES
370,734
NET ASSETS
370,734
FUNDS
Unrestricted funds
16
TOTAL FUNDS		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-		 2022
Total
funds
£
1,387
120,531
121,918
74,713
279,479
354,192
(105,376)
248,816
370,734
370,734
370,734
370,734		 2021
Total
funds
£
2,702
119,496
122,198
98,127
250,982
349,109
(62,706)
286,403
408,601
408,601

408,601

408,601

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

The notes form part of these financial statements

Page 19

Breakthrough U.K. Ltd

Statement of Cash Flows for the Year Ended 31 March 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Other adjustments
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of fixed asset investments
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 2022
£
27,999
(1,035)
26,964
-
1,035
498
1,533
28,497
250,982
279,479		 2021
£
39,541
(22,048)
17,493
(3,599)
22,048
2,254
20,703
38,196
212,786
250,982

The notes form part of these financial statements

Page 20

Breakthrough U.K. Ltd

Notes to the Statement of Cash Flows for the Year Ended 31 March 2022

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES


ACTIVITIES
Net (expenditure)/income for the reporting period (as per the Statement
of Financial Activities)
Adjustments for:
Depreciation charges
Gain on investments
Interest received
Decrease/(increase) in debtors
Increase in creditors
Net cash provided by operations		 2022
£
(37,867)
1,315
(1,035)
(498)
23,414
42,670
27,999		 2021
£
124,833
5,783
(22,048)
(2,254)
(69,893)
3,120
39,541

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.21 Cash flow At 31.3.22
£ £ £
Net cash
Cash at bank and in hand 250,982 28,497 279,479
250,982 28,497 279,479
Total 250,982 28,497 279,479

The notes form part of these financial statements

Page 21

Breakthrough U.K. Ltd

Notes to the Financial Statements for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

3.

DONATIONS AND LEGACIES
2022 2021
£ £
Gifts - 1
Donations 6,694 8,455
6,694 8,456
INVESTMENT INCOME
2022 2021
£ £
Deposit account interest 498 2,254

Page 22

continued...

Breakthrough U.K. Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

4. INCOME FROM CHARITABLE ACTIVITIES

Activity
Charitable activities
Training
Charitable activities
Independent living support
Charitable activities
Employment
Charitable activities
Policy
Charitable activities
Core
RAISING FUNDS
Raising donations and legacies
Raising Funds
CHARITABLE ACTIVITIES COSTS
Training
Independent living support
Employment
Policy
Core
Enterprise development fund		 Direct
Costs
£
5,460
10,764
681
45,951
97,592
9,600
170,048		 2022
£
44,305
256,579
103,031
110,158
47,999
562,072
2022
£
-
Support
costs (see
note 7)
£
27,672
186,242
35,768
24,452
162,669
-
436,803		 2021
£
78,838
169,778
84,403
141,318
48,030

522,367

2021
£
851
Totals
£
33,132
197,006
36,449
70,403
260,261
9,600
606,851

5. RAISING FUNDS

6.

7.

SUPPORT COSTS

Training
Management
£
27,672
Independent living support
186,242
Employment
35,768
Policy
24,452
Core
159,586
433,720		 Governance
Finance
£
-
costs
£
-
-
-
-
-
-
-
833
2,250
833
2,250		 Totals
£
27,672
186,242
35,768
24,452
162,669
436,803

Page 23

continued...

Breakthrough U.K. Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2022 2021
£ £
Depreciation - owned assets 1,315 5,783

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

10. STAFF COSTS

11.

Wages and salaries
The average monthly number of employees during the year was as follows:
Management and administration staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
8,455
Charitable activities
Training
78,838
Independent living support
-
Employment
-
Policy
-
Core
28,505
Investment income
2,254
Total
118,052
EXPENDITURE ON
Raising funds
271
Charitable activities
Training
33,500
Independent living support
-		 2022
£
433,720
433,720
2022
27
Restricted
funds
£
1
-
169,778
84,403
141,318
19,525
-
415,025
580
-
98,142		 2021
£
308,652
308,652
2021
18
Total
funds
£
8,456
78,838
169,778
84,403
141,318
48,030
2,254
533,077
851
33,500
98,142		 2021
£
308,652
308,652
2021
18
Total
funds
£
8,456
78,838
169,778
84,403
141,318
48,030
2,254
533,077
851
33,500
98,142


533,077

851
33,500
98,142

Page 24

continued...

Breakthrough U.K. Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
funds
£
Restricted
funds
£
Employment
-
16,983
Policy
-
50,131
Core
221,224
3,678
Other
5,783
-
Total
260,778
169,514
Net gains on investments
22,048
-
NET INCOME/(EXPENDITURE)
(120,678)
245,511
Transfers between funds
245,511
(245,511)
Net movement in funds
124,833
-
RECONCILIATION OF FUNDS
Total funds brought forward
283,768
-
TOTAL FUNDS CARRIED FORWARD
408,601
-
12.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Computer
equipment
COST
£
£
At 1 April 2021 and 31 March 2022
306
22,749
DEPRECIATION
At 1 April 2021
116
20,237
Charge for year
30
1,285
At 31 March 2022
146
21,522
NET BOOK VALUE
At 31 March 2022
160
1,227
At 31 March 2021
190
2,512		 Total
funds
£
16,983
50,131
224,902
5,783
430,292

22,048

124,833
-
124,833
283,768
408,601
Totals
£
23,055
20,353
1,315
21,668
1,387
2,702

Page 25

continued...

Breakthrough U.K. Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

13. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1 April 2021
Revaluations
At 31 March 2022
NET BOOK VALUE
At 31 March 2022
At 31 March 2021
There were no investment assets outside the UK.
Cost or valuation at 31 March 2022 is represented by:
Valuation in 2020
Valuation in 2021
Valuation in 2022
Cost
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income

Page 26

continued...

Breakthrough U.K. Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

16. MOVEMENT IN FUNDS

Unrestricted funds
At 1.4.21
£
General fund
452,906
Training
(44,305)
Restricted funds
408,601
Employment
-
Independent living support
-
Restricted
-
policy
-
-
TOTAL FUNDS
408,601
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
50,191
Training
44,305
Restricted funds
94,496
Employment
103,031
Independent living support
256,578
Restricted
-
policy
115,159
474,768
TOTAL FUNDS
569,264		 Net
movement
in funds
£
(210,350)
11,173
(199,177)
66,582
59,572
(9,600)
44,756
161,310
(37,867)
Resources
expended
£
(261,576)
(33,132)
(294,708)
(36,449)
(197,006)
(9,600)
(70,403)
(313,458)
(608,166)		 Transfers
between
At
funds
£
31.3.22
£
128,178
370,734
33,132
-
161,310
370,734
(66,582)
-
(59,572)
-
9,600
-
(44,756)
-
(161,310)
-
-
370,734
Gains and
losses
£
Movement
in funds
£
1,035
(210,350)
-
11,173
1,035
(199,177)
-
66,582
-
59,572
-
(9,600)
-
44,756
-
161,310
1,035
(37,867)

Page 27

continued...

Breakthrough U.K. Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Training
Restricted funds
Employment
Independent living support
Restricted
policy
TOTAL FUNDS		 At 1.4.20
£
283,768
-
283,768
-
-
-
-
-
283,768		 Net
movement
in funds
£
(166,016)
45,338
(120,678)
67,420
71,559
15,925
90,607
245,511
124,833		 Transfers
between
funds
£
290,849
(45,338)
245,511
(67,420)
(71,559)
(15,925)
(90,607)
(245,511)
-		 At
31.3.21
£
408,601
-
408,601
-
-
-
-
-
408,601

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Training
Restricted funds
Employment
Independent living support
Restricted
policy
TOTAL FUNDS		 Incoming
resources
£
Resources
expended
£
39,214
(227,278)
78,838
(33,500)
118,052
(260,778)
84,403
(16,983)
169,779
(98,220)
19,525
(3,600)
141,318
(50,711)
415,025
(169,514)
533,077
(430,292)		 Gains and
losses
£
Movement
in funds
£
22,048
(166,016)
-
45,338
22,048
(120,678)
-
67,420
-
71,559
-
15,925
-
90,607
-
245,511
22,048
124,833		 Gains and
losses
£
Movement
in funds
£
22,048
(166,016)
-
45,338
22,048
(120,678)
-
67,420
-
71,559
-
15,925
-
90,607
-
245,511
22,048
124,833

(120,678)
67,420
71,559
15,925
90,607

245,511

124,833

Page 28

continued...

Breakthrough U.K. Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

16. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Training
Restricted funds
Employment
Independent living support
Restricted
policy
TOTAL FUNDS		 At 1.4.20
£
283,768
-
283,768
-
-
-
-
-
283,768		 Net
movement
in funds
£
(376,366)
56,511
(319,855)
134,002
131,131
6,325
135,363
406,821
86,966		 Transfers
between
funds
£
419,027
(12,206)
406,821
(134,002)
(131,131)
(6,325)
(135,363)
(406,821)
-		 At
31.3.22
£
326,429
44,305

370,734
-
-
-
-
-
370,734

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Training
Restricted funds
Employment
Independent living support
Restricted
policy
TOTAL FUNDS
 Incoming
resources
£
89,405
123,143
212,548
187,434
426,357
19,525
256,477
889,793
1,102,341
(		 Resources
expended
£
(488,854)
(66,632)
(555,486)
(53,432)
(295,226)
(13,200)
(121,114)
(482,972)
1,038,458)		 Gains and
losses
£
Movement
in funds
£
23,083
(376,366)
-
56,511
23,083
(319,855)
-
134,002
-
131,131
-
6,325
-
135,363
-
406,821
23,083
86,966		 Gains and
losses
£
Movement
in funds
£
23,083
(376,366)
-
56,511
23,083
(319,855)
-
134,002
-
131,131
-
6,325
-
135,363
-
406,821
23,083
86,966

(319,855)
134,002
131,131
6,325
135,363
406,821

86,966

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 29

Breakthrough U.K. Ltd

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations
Investment income
Deposit account interest
Charitable activities
Charitable activities
Total incoming resources
EXPENDITURE
Raising donations and legacies
Raising Funds
Charitable activities
Charitable activities
Other
Depreciation of tangible fixed assets
Support costs
Management
Wages
Finance
Bank charges
Governance costs
Accountancy and legal fees
Total resources expended
Net (expenditure)/income before gains and
losses
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments
Net (expenditure)/income		 2022
£
-
6,694
6,694
498
562,072
569,264
-
170,048
1,315
433,720
833
2,250
608,166
(38,902)
1,035
(37,867)		 2021
£
1
8,455
8,456
2,254
522,367

533,077
851
112,756
5,783
308,652
-
2,250
430,292

102,785
22,048

124,833

This page does not form part of the statutory financial statements

Page 30