2023-03-31-accounts - Breakthrough U.K. Ltd

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			Page
Refemnce and Administrative	Details
Report ofthe Trustees		2	to	7
Independent Examiner's Report
Statement ofFinancial Activities
Statement ofFinancial Position			10
Statement ofCash Flows
Notes to the Statement ofCash	Flows		12
Notes to the Financial Statements		13	to	20
Detailed Statement ofFinancial	Ac5vities		21

TRUSTEES	TP Baton Regional	Campaigns Ohtcer	Campaigns Ohtcer
	D Coulter Chair (appointed 19June 8Curley Councillor		2023}
	J Driver Principal Officer (resigned		19.6.23)
	K L Hutchison Volunteering &Community Engagement Cons KA Petal Co Ordinator (resigned 24.11.23) 6SStanhope Vice Chair (Appointed 19June 2023) L AWebb Assistant Director ofInclusion (resigned 4.12.23) P Fairweather
	CJ Daniel (resigned 15.9.23) P Brighouse (appointed 4.12.23) R Currie (appointed 4.12.23)
	D Neibig (appointed S Harris (appointed	4.12.23) 4.12.23)
COMPANY SECRETARY	PA Berry
REGISTERED OFFICE	132-134Great Ancoats Street
	Manchester
	M4 6DE
REGISTERED COMPANY NUMBER	03479742 (England	and Wales)
REGISTERED CHARITY NUMBER	1078009
II4DEPENDENT EXAMINER	Clarity Accountants
	1st Floor 107Lees Road
	Oldham
	Lancashire
	OL4 1JW
SOLICITORS	Troweis and Hamlins
	55Princess Street
	Manchester
	M2 4EW
INVESTMENT ADVISERS	Independent Insurance Consultants
	51 Gatley Green
	Gatley
	Stockport
	SK84NF

					2023	2022
			Unrestricted	Restricted	Total	Total
		Notes	funds 6	funds f	funds 6	funds
INCOME AND ENDOWMENTS	FROM
Donatians and legacies			2,436		2,437	6,694
Charitable activMes
Training Independent living support Employment Policy Care Restricted			26,075 92,553	266,361 37,590 294,688 6,400	26,075 266,361 37,590 294,688 92,553 6,400	44,305 256,579 103,031 110,158 47,999
Investment income			1,341		1,341	498
Total			122,405	605,040	727,445	569,264
EXPENDITURE ON
Raising funds			1,688		1,688
Charitable activides
Training Independent living support Employment Policy Core Enterprise development fund Restricted			22,626 237,562	177,312 9,931 133,419 7,675	22,626 177,312 9,931 133,419 237,562 7,675	33,132 197,006 36,449 70,403 260,261 9,600
Other			1,384		1,384	1,315
Total			263,260	328,337	591,597	608,166
Net gains/(losses) on investments			(7,978)		(7,978)	1,035
NET INCONIE/(EXPENDITURE) Transfers between funds		16	(148,833) 276,703	276,703 (276,703)	127,870	(37,867)
Net movement in funds			127,870		127,870	(37,867)
RECONCILIATION OF FUNDS
Total funds brought forward			370,734		370,734	408,601
TOTAL FUNDS CARRIED FORWARD			498,604		498,604	370,734

		Notes	2023f	2022 6
Cash flows from operating	acfiviges
Cash generated from operations Other adjustments			82,734 7,978	27,999 (1,035)
Net cash provided by operating activities			90,712	26,964
Cash flows from investing	activities
Purchase oftangible fixed assets Sale offixed asset investments Interest received			(530) (7,978) 1,341	1,035 498
Net cash (used in}/provided	by investing	activities	(7,167)	1,533
Change in cash and cash	equivalenls	in
the reporting period Cash and cash equivalents	at the		83,545	28,497
beginning ofthe reporting	period		279,479	250,982
Cash and cash equivalents	at the end	of
the reporting period			363,024	279,479

RECONCILIATION OF NET INCOISE/(EXPENDITURE)	RECONCILIATION OF NET INCOISE/(EXPENDITURE)	TO NET CASH FLOW	FROM OPERATING	ACTIVITIES
Net income/(expenditure) forthe reporting ofFinancial Activities) AdJustments for.	period (as	per the Statement	2023 f 127,870	2022 f (37,867)
Depreciation charges Losses/(gain) on investments Interest renewed Decrease in debtors (Decrease)/increase in creditor			1,384 7,978 (1,341) 6,065 (59,222)	1,315 (1,035) (498) 23,414 42,670
Net cash provided by operations			82,734	27,999
ANALYSIS OF CHANGES IN NET FUNDS
Net cash		At 1.4.22 f	Cash liow f	At 31.3.23 f
Cash at bank and in hand		279,479	83,545	363,024
		279,479	83,545	363,024
Total		279,479	83,545	363,024

Charitable Charitable Charitable Charitabk Charitable Charitable	activities activities activities activities activities activities	Activity Training Independent Employment Policy Core Restricted	living	support	2023 26,075 266,361 37,590 294,688 92,553 6,400	2022f 44,305 256,579 103,031 110,158 47,999
					723,667	562,072

Bad debts				2023f 1,688	2022 f.
CHARITABLE ACTIVITIES COSTS
				Support
			Direct	costs (see
			Costs f	note 7) f	Totals f
Training Independent Employment Policy Core Restricted	living support		7,105 4,906 5,524 46,161 73,731 7,675	15,521 172,406 4,407 87,258 163,831	22,626 177,312 9,931 133,419 237,562 7,675
			145,102	443,423	588,525
SUPPORT	COSTS
				Governance
		Management f	Finance f	costs f	Totals
Training Independent Employment Policy Core	living support	15,521 171,840 4,407 87,159 154,771	1,217	99 7,843	15,521 172,406 4,407 87,258 163,831
		433,698	1,217	8,508	443,423

2023	2022
5	6
1,384	1,315

STAFF CO		STS
								2023	2022
								8	6
Wages and		salaries						433,698	433,720
								433,698	433,720
The average		monthly		number ofemployees			during the year was as follows:
								2023	2022
Management		and	administration		staff			24	27
No employees received emoluments						in excess ofF60,000.
COMPARAllVES			FOR THE STATEMENT				OF FINANCIAL ACTIVITIES
							Unrestricted	Restncted	Total
							funds	funds	funds
							F	F
INCOME AND ENDOWMENTS					FROM
Donations	and legacies						1,694	5,000
Charitable	activities
Training Independent		living	support				44,305	256,579	44,305 256,579
Employment								103,031	103,031
Policy Core							47,999	110,158	110,158 47,999
Investment	income						498		498
Total							94,496	474,768	569,264
EXPENDITURE ON
Charitable	activities
Training Independent		living	support				33,132	197,006	33,132 197,006
Employment								36,449	36,449
Policy								70,403	70,403
							Page 15		continued. ..


11.	COMPARATIVES	FOR	THE STATEMENT OF FINANCIAL ACTIVITIES -continued
				Unrestricted	Restricted	Total
				funds E	funds	fundsf
	Core Enterprise development		fund	260,261	9,600	260,261 9,600
				1,315		1,315
	Total			294,708	313,458	608,166
	Net gains on investments			1,035		1,035
	NET INCOME/(EXPENDITURE) Transfers between funds			(199,177) 161,310	161,310 (161,310)	(37,867)
	Net movement in funds			(37,867)		(37,867)
	RECONCILIATION	OF FUNDS
	Total funds brought	forward		408,601		408,601
	TOTAL FUNDS CARRIED FORWARD			370,734		370,734
12.	TANGIBLE FIXEDASSETS
				Fixtures
				and	Computer
				fittings	equipment	Totals
						6
	COST
	At 1 Apnl 2022			306	22,749	23,055
	Additions				530	530
	At 31 March 2023				23,279	23,585
	DEPRECIATION
	At 1 April 2022			146	21,522	21,668
	Charge for year			31	1,353	1,384
	At 31 March 2023				22,875	23,052
	NET BOOK VALUE
	At 31 March 2023			129		533
	At 31 March 2022			160	1,227	1,387

			Listed
			investments f
NIARKET VALUE
At 1 April 2022 Revaluations			120,531 (7,978)
At 31 March 2023			112,553
NETBOOKVALUE
At31 March 2023			112,553
At 31 March 2022			120,531
There were no investment	assets outside the UK.
Cost or valuation at 31 March 2023 is represented		by:

			Listed
			investments
Valuation Valuation	in in	2020 2021	(38,137) 22,048
Valuation Valuation Cost	in in	2022 2023	1,035 (7,978) 135,585
			112,553

DEBTORS:A	MOUNTS FALLING DUE WITHIN ONE YEAR
		2023 F	2022 f
Trade debtom		57,043	30,100
Other debtors		1,363
Prepayments	and accrued income	10,242	44,613
		68,648	74,713


CREDITORS: ANIOUNTS	FALLING DUE WITHIN ONE YEAR
		2023	2022
		6	6
Trade creditors Social security and other taxes Other creditors Accruals and deferred income		21,989 7,421 2,557 14,187	20,883 19,014 366 65,113
			105,376
MOVEMENT IN FUNDS

MOVEMENT	IN FUNDS
			Net	Transfers
			movement	between	At
		At 1.4.22	in funds	funds	31.3.23
		6	8	6	6
Unrestricted	funds
General fund		370,734	(152,194)	280,064	498,604
Training			3,361	(3,361)
Restricted funds		370,734	(148,833)	276,703	498,604
Employment Independent Restricted	living support		27,659 89,050 (1,275)	(27,659) (Bg,o5o) 1,275
policy			161,269	(161,269)
			276,703	(276,703)
TOTALFUNDS		370,734	127,870		498,604
Net movement	in funds, induded	in the above are as follows:

Net movemen	t in funds, induded in the	above are as follows:
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
		F	F	6	F
Unmstricted	funds
General fund		96,330	(240,546)	(7,978)	(152,194)
Training		26,075	(22,714)		3,361
Restricted funds		122,405	(263,260)	(7,978)	(148,833)
Employment		37,590	(9,931)		27,659
Independent	living support	266,362	(177,312)		89,050
Restricted policy		6,400 294,688	(7,675) (133,419)		(1,275) 161,269
		605,040	(328,337)		276,703
TOTAL FUNDS		727,445	(591,597)	(7,978)	127,870

Comparative	s for movement in funds
			Net	Transfers
			movement	between	At
		At 1.4.21 5	in funds 6	fundsf	31.3.22 f
Unmstricted	funds
General fund		452,906	(210,350)	128,178	370,734
Training		(44,305)	11,173	33,132
Restricted funds		408,601	(199,177)	161,310	370,734
Employment			66,582	(66,582)
Independent	Iwing support		59,572	{59,572)
Restricted			(9,600)	9,600
policy			44,756	(44,756)
			161,310	(161,310)
TOTAL FUNDS		408,601	(37,867)		370,734

Comparative	net movement in funds, in	duded in the above are as	follows:
		Incoming	Resources	Gains and	Movement
		msoulces f.	expended	losses f	in funds
Unreshtcted	funds
General fund		50,191	(261,576)	1,035	(210,350)
Training		44,305	(33,132)		11,173
			(294,708)	1,035	(199,177)
Restricted funds
Employment		103,031	{36,449)		66,582
Independent	living support	256,578	(197,006)		59,572
Restricted policy		115,159	(9,600) (70,403)		(9,600) 44,756
		474,768	{313,458)		161,310
TOTAL FUNDS		569,264	(608,166)	1,035	(37,867)

A current ye	ar 12months and prior year	12months combined posit	ion is as follows:
			Net	Transfers
			movement	between	At
		At 1.4.21	in funds	funds	31.3.23
Unresbdicted	funds		6	6	5
General fund Training		452,906 (44,305)	(362,544) 14,534	408,242 29,771	498,604
Restricted funds		408,601	(348,010)	438,013	498,604
Employment Independent Restricted policy	living support		94,241 148,622 (10,875) 206,025	(94,241) (148,622) 10,875 (206,025)
			438,013	(438,013)
TOTAL FUNDS		408,601	90,003		498,604

		Incoming	Resources	Gains and	Movement
		resources	expended 6	losses 5	in funds f
Unmstricted	funds
General fund Training		146,521 70,380	(502,122) (55,846)	(6,943)	(362,544) 14,534
Restricted funds		216,901	(557,968)	(6,943)	(348,010)
Employment Independent Restricted policy	living support	140,621 522,940 6,400 409,847	(46,380) (374,318) (17,275) (203,822)		94,241 148,622 (10,875) 206,025
		1,079,808	(641,795)		438,013
TOTAL FUNDS		1,296,709	(1,199,763)	(6,943)	90,003

			2023	2022
			F	F
INCOME AND ENDOWMENTS
Donations and legacies
Donations			2,437	6,694
Investment income
Deposit account interest			1,341	498
Charitable activities
Charitable activities			723,667	562,072
Total incoming resources			727,445	569,264
EXPENDITURE
Other trading activities
Bad debts			1,688
Charitable activities
Charitable activities			145,102	170,048
Other
Depreciation oftangible		fixed assets	1,384	1,315
Supportcosts
Management
Wages			433,698	433,720
Finance
Bank charges			1,217	833
Governance costs
Accountancy and legal		fees	8,508	2,250
Total resources expended			591,597	608,166
Net income/(expenditum)		before gains and
losses			135,848	(38,902)
Realised recognised	gains and losses
Realised gains/(losses)	on fixed asset investments		(7,978)	1,035
Net income/(expenditure)			127,870	(37,867)