2022-03-31-accounts - Developing Health And Independence

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	Page
Legal and administrative Information
Trustees' report
Auditors' report
Statement offinancial activities	15
Balance sheet	16
Statement ofcash fIows	17
Notes to the fInancial statements	18
Prior year statement offinancial activities	40
Prior year analysis offunds	41

Trustees			Ms Sarah Davies (Chair; Resigned as Trustee	Ms Sarah Davies (Chair; Resigned as Trustee	Ms Sarah Davies (Chair; Resigned as Trustee	14September 2021)	14September 2021)
			Ms Linda Candy (Vice Chair	until 14September		2021;	Chair from 14
			September 2021; Resigned	28 July 2022)
			Mr Tlm Marvell
			Ms Katharine Hegarty (Resigned 13September 2022)
			Mr David Ollendorff
			Mr Christopher Oliver (Vice	Chair from 14September 2021)
			Mrs Alison Mlllar
			Mr Bob Goodman
			Ms Myriam Knlveton (Chair from 14October 2022)
			Mr James Hooton (Resigned	7 May 2021)
			Mrs Susan Hughes (Appointed 5July 2021)
Key Management		Personnel	Ms Rosemary Phillips —Chief Executive Officer
			Mr James Hooton —Finance	and Operations	Director
			(Resigned 7 May 2021)
			Mr Ben Harman —Corporate	Services and Finance Director
			(Appointed 23August 2021)
			Mr David Walton —Housing	Director - Housing		and Social Exclusion
			(Resigned 23 September 2022)
			Ms Julie Hughes —Treatment	Services Director
			Mr Jody Clark -Associate Director, Clinical Lead
			(Resigned 15October 2021)
			Mr Clive Lewis —Associate Director, Clinical Lead
			(Appointed 7 February 2022)
			Mr Ben Hennessy-Associate	Director Communications			& Fundraising
			(Appointed 2 July 2021)
			Ms Ellen Moore —Associate	Director Workforce		Development
			(from 1 April 2022)
Company reg. no.			03830311
Charity reg. no.			01078154
Registered offic			14StJames's Parade, Bath,	BA1 1UL
Accountants			Monahans
			Chartered Accountants
			Fortescue House
			Court Street
			Trowbridge BA148FA
Bankers			Barclays Bank Unity Trust Bank pic
			Leicester Nine Brindley Place
			LE872BB Birmingham B12HB
Solicitors			Thrings
			2Queen Square
			Bath BA1 2HQ
Investment	Manager		Abrdn pic,
			1 George Street
			Edinburgh EH2 2LL

		UNRESTRICTED	DESIGNATED	RESTRICTED	TOTAL	TOTAL
		FUNDS	FUNDS	FUNDS	FUNDS	FUNDS
	Note	2021-22	2021-22	2021-22	2021-22	2020-21
INCOMING RESOURCES
Donations	2	46,451		27,052	73,503	19,429
Charitable Activities:	3
Treatment Services		4,997,415		25,000	5,022,415	4,729,271
Community Services		268,409			268,409	278,829
Housing Projects		500,146			500,146	594,218
Home Turf Lettings		534,927			534,927	218,726
Social Housing		260,206			260,206	238,315
Central Services		11,657			11,657	278,755
Investment income		149			149	9,073
TOTAL incoming Resources		6,619,360		52,052	6,671,412	6,366,616
RESOURCES EXPENDED
Charitable Activities:
Treatment Services		4,508,087		41,488	4,549,575	4,436,388
Community Services		287,330			287,330	267,965
Housing Projects		453,489		335	453,824	649,505
Home Turf Lettings		673,059		32,500	705,559	235,111
Social Housing		251,458			251,458	251,281
Central Services		219,645		37,555	257'200	216,558
TOTAL Resources Expended		6,393,068		111,878	6,504,946	6,056,808
Net gains/(losses) on
investments		24,411			24A11	91,479
NET INCOME /
(EXPENDITURE)		250,703		(59,826)	1902I77	401,287
Transfers between funds		99,653	(99,653)
NET MOVEMENT IN FUNDS		350,356	(99,653)	59,826)	190,877	401,287
RECONCIUATION OF FUNDS:
Total Funds b/f		956,747	3,610,716	145,445	4,712,908	4,311,621
Total Funds c/f		1,307,103	3,511,063	85,619	4,903p785	4,712,908

					Note		2022	2022	2021	2021
FIXEDASSETS							E			E
Tangible Assets					9			3,567,230	3,781,310
Investments					10			729,644		706,062
								4,296,874	4,487,372
CURRENT ASSETS
Debtors					11		634,378		234,337
Cash at bank	and	in	hand				1,667,314		1,488,317
							2,301,692		1,722,654
CREDITORS:
amounts falling due			within one year		12		(841,663)		(675,541)
NET CURRENT	ASSETS							1,460,029	1,047,113
TOTAL ASSETSless CURRENT LIABILITIES								5,756,903	5,534,485
CREDITORS:
amounts falling due			after one year		13			(643,718)	(671,577)
PROVISIONS	for	LIABILITIESand
CHARGES					14			(209,400)	(150,000)
NET ASSETS								4,903,785	4,712,908
FUNDED BY:
Restricted Funds					15			85,619		145,445
Unrestricted	Funds:
- Designated	Funds				15	3,511,063			3,610,716
—General Funds					15	1,307,103			956,747
								4,818,166	4,567,463
								4,903,785	4,712,908
The financial stat			ts were approved	and	authorised		for issue by the Trustees		on 6 ~okBj	2022
					/

		Note	2021-22	2020-21
			f
Cash flow from Operating activities			277334	452,501
Cash flow from Investing activities
Purchase offixed asset additions			(49,682)	(593,074)
Investment income received			149	9,073
Net cash used in Investing activities			(49,533)	(584,001
Cash flow from Financing activities
Cash inflow from new borrowing
Repayments ofborrowing			(27,093)	(26,538)
Interest paid			(21,811)	(22,781)
Net cash provided by (used In) Rnanclng activities			48,904	49,319
Change in cash and cash equivalents		In the year	178,997	(180,819)
Cash &cash equivalents brought	forward		tp488p317	1669~136
Cash &cash equIvalents carried	forward		1,667,314	1,488,317
RECONCILIATION OF NET MOVEMENT		IN FUNDS TO NET CASH
			2021-22	2020-21
				f
Surplus / (deficit) for the year			190,877	401,287
Depreciation charges			173,049	140,182
Disposal ofassets			90,713
Net movement on investments			(23,582)	(103,3821
Interest payable			21,811	22,781
Interest receivable			(149)	(9,073)
Change in provision			59,400	(170,000)
Decrease / (increase) in debtors			(400,041)	169,228
Increase / (decrease) in creditors			165,356	1,478
			277,434	452,501

3.	INCOME FROM CHARITABLE	INCOME FROM CHARITABLE	INCOME FROM CHARITABLE	ACTIVITIES
a)	Treatment	Services - Income		UNRESTRICTED	DESIGNATED	RESTRICTED	TOTAL	TOTAL
				FUNDS	FUNDS	FUNDS	FUNDS	FUNDS
				2021-22	2021-22	2021-22	2021-22	2020-21
				f	f	f	f	f
	Contracts		/ SLAs	6,082,317			6,082,317	5,627,078
	Transfers		to Partners	(1,185,612)			(1,185,612)	(1,166,086)
	Grants	/	Donations	91,041		25,000	116,041	175,453
	Fees and		Charges					73,601
	Other			9,669			9,669	19,225
				4,997,415		25,000	5,022815	4,729,271

Community	Services - Income	Services - Income	UNRESTRICTED	DESIGNATED	RESTRICTED	TOTAL	TOTAL
			FUNDS	FUNDS	FUNDS	FUNDS	FUNDS
			2021-22	2021-22	2021-22	2021-22	2020-21
			f	f	f	f	f
Contracts		/ SLAs	262,649			262,649	273,741
Grants	/	Donations	5,760			5,760	5,088
			268,409			268,409	278,829

Housing ProJects - Income	Housing ProJects - Income	Housing ProJects - Income	UNRESTRICTED	DESIGNATED	RESTRICTED	TOTAL	TOTAL
			FUNDS	FUNDS	FUNDS	FUNDS	FUNDS
			2021-22	2021-22	2021-22	2021-22	2020-21
			f	f	f	f	f
Capital	grants		1,667			1,667	14,592
Contracts		/ SLAs	600,132			600,132	627,418
Transfers		to Partners	(107,500)			(107,500)	(108,630)
Rental	income						55,076
Rental	vokls						(7,718)
Transfer		to Landlord					(8,539)
Grants	/	Donations	1,247			1,247	11,341
Fees and		Charges					10,678
Other			4,600			4p600
			500,146			500,146	594,218

Home Turf	Lettings - Income	Lettings - Income	UNRESTRICTED	DESIGNATED	RESTRICTED	TOTAL	TOTAL
			FUNDS	FUNDS	FUNDS	FUNDS	FUNDS
							2020-
			2021-22	2021-22	2021-22	2021-22	21
				f		f	f
Capital	grants		10,776			10,776
Contracts		/ SLAs	120,606			120,606
Rental	Income		1,000,393			1,000,393	596,490
Rental	voids		(47,910)			(47,910)	(8,246)
Transfer		to Landlord	(651,361)			(651,361)	(369,518)
Grants	/	Donations	5,200			5,200
Fees and		Charges	97,223			97,223
			534,927			534,927	218,726

e)	Social Housing - Income		UNRESTRICTED	DESIGNATED	RESTRICTED	TOTAL	TOTAL
			FUNDS	FUNDS	FUNDS	FUNDS	FUNDS
			2021-22	2021-22	2021-22	2021-22	2020-21
			f	f	f	f	f
	Capital grants		9,728			9,728	17,516
	Contracts ISLAs		77,702			77'702
	Transfers to Partners
	Rental income		220,914			220,914	199,489
	Rental vokls		(15,342)			(15,342)	(10,301)
	Transfer to Landlord		(38,396)			(38,396)	(37,500)
	Grants IDonations		5,600			5,600	12,700
	Fees and Charges						56,411
	Other
			260,206			260,206	238,315
	Social housing income contains direct rental receipts			as well as ancillary support services for tenants.
f)	Central Services - Income		UNRESTRICTED	DESIGNATED	RESTRICTED	TOTAL	TOTAL
			FUNDS	FUNDS	FUNDS	FUNDS	FUNDS
			2021-22	2021-22	2021-22	2021-22	2020-21
			f	f	f	f	f
	Capital grants		1,667			1,667
	Release ofprovision						170,000
	Other		9,990			9,990	108,755
			11,657			11,657	278,755
4.	NET INCOME/EXPENDITURE		FOR THE YEAR
				2021-22	2020-21
				f
	Net income / expenditure	for the	period includes:
	Depreciation			173,049	140,182
	Fees payable to Auditor			18,480	17,820

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	2021-22	2021-22		2020-21
	f
Wages and salaries	4p110,069			3,761,964
Social Security costs	355,155			321,487
pension costs	262,685			24O,OO8
Redundancy costs		9,102
	f 4p73	7'	11	f4'323'459
Head Count as average weekly number
Chief Executive Officer
Directors
Associate Directors
Service Managers			10	10
Administration, HR,
Finance and IT			13
Team Leaders				15
Support Workers		130		117
		173		160
Employees earning overf60,000
f60,001 —f70,000
f70,001 - f80,000
f80,001 - f90,000
f90,001 - f100,000

	Social			IT,Comms
	Housing	Charitable		&	Medical
	Properties	Properties	FurnIture	Technology	Equipment	Total
	f	f	f	f
Cost
At 1April 2021	904,331	2,808,018	66,617	403,136		4,182,102
Additions		10,149		4,533	35,000	49,682
Dlsposals		90,713)	(1,303			(92,016
At 31March 2022	904331	2 727454	65314	407 669	35000	4p139p768
Depreciation
At 1April 2021	59,805	115,523	46,867	178,597		400,792
Charge for the year	14,497	52,166	7,048	97,297	2,041	173,049
On disposals			(1,303			(1,303
At 31March 2022	74,302	167,689	52,612	275,894	2,041	572,538
Net book value
At 31March 2021	844,526	2,692,495	19,750	224,539		3,781,310
At 31March 2022	830,029	2,559,765	12,702	131,775	32,959	3,567430

		2021-22	2020-21
Market Value
At 1April 2021		706'062	602,680
Additions			54,933
Disposals		(829)	(43,030)
6ains/(losses)	on investments	24,411	91,479
At 31st March 2022		f729p644	6706,062

EBTORS: D	UE WITHIN ONE YEAR
		2021-22	2020-21
			f
Trade debtors		144~7	74,462
Rental debtors		152,944	26,762
Sundry debtors		12,985	5,446
Prepayments	&accrued income	323,612	127,667
		f634,378	6234,337

	2021-22	2020-21
Trade creditors	87,381	110,724
Credit cards	1,348	16,016
Bank loans within one year	27,969	27,094
Social security and other taxes	113,523	79,728
Other creditors	91,551	70,431
Accruals	105,623	179,643
Deferred income	414,268	191,905
	f841,663	f675,541

				2021-22	2020-21
					f
Balance	at 1st April		2021	191,905	265,023
Amount	released	to	incoming resources	(191,905)	(265,023)
Amount	deferred	in	year	414,268	191,905
Balance	at 31st March 2022			f414,268	f191,905
Deferred	Income	includes the following grants with performance		obligations in future periods.
				2021-22	2020-21
—StJohn's Hospital			—RSVP	58,143	3,230
- BBCChildren In		Need		2,703	2,655
Building Better		Opportunities		26,625	34,095
Nationwide					20,000
				f87,471	f59,980

		2021-22	2020-21
		f	f
The loan Is repayable	as follows
Within one year or on	demand	27,969	27,094
Between one and two	years	28,873	27,969
Between two and five	years	92,339	89,448
After five years		522,506	554,160
		f671,687	f698,671

ROVISIONS FOR LIABILITIES AND CHARGES
	2021-22	2020-21
	f	f
Property dilapidations
At 1st April 2021	150,000	320,000
(Released) / Added during the year	59,400	(170,000)
At 31st March 2022	f209,400	f150,000

TATEMENT OF FUNDS	TATEMENT OF FUNDS
DESIGNATED FUNDS					Transfers /
		Bought			Investment	Carried
		Forward	Incoming	Expensed	gain	Forward
		f	f	f	f	f
Charitable
House Sinking Fund		52,611			(52,611)
HTL Sinking Fund		28,560			(9,727)	18,833
2 Bridges Trust Fund		10,738			(200)	10,538
Hybrid Project manager		30,000			(30,000)
Burlington St contingency		88,000				88,000
Infrastructure
Sustainability		437,490			(77,017)	360,473
Cloud					30,000	30,000
StJames's Parade	refurb				100,000	100,000
Designated Funds	—properties
-Oak House		415,525			(7,958)	407,567
- Peter's House		152,343			(5,139)	147,204
—19Abbotswood		26,814			430	27,244
—Poyntz Road		55,341			855	56,196
-Sedgemoor		238,610			(2,885)	235,725
-StJames's Parade		660,308			5,435	665,743
- Hawthorn		281,088			(4,359)	276,729
Newton Street		72,697			(1,476)	71,221
under construction		91,098			(85,385)	5,713
Social Housing
Working capital		116,779			8,748	125,527
SH Sinking Fund		8,188			46,133	54,321
Designated Funds	—properties
—Burlington St		844,526			(14,497)	830,029
		3,610,716			99,653)	3,511,063

RESTRICTED FUNDS				Transfers and
	Brought	Incoming	Resources	investment	Carried
	Forward	Resources	Expensed	gains/(losses)	Forward
	f	f	f	f
Treatment Services
St James's Parade
Appeal	16,488	25,000	(41,488)
Housing Projects
Housing First	34,630		(335)	(20,000)	14,295
Home Turf Lettings
The Nisbet Trust	12,500		(12,500)
Procurement Officer
Fund			(20,000)	20,000
HTL Empty Homes
Fund (Cash)	49,512			(7,338)	42,174
HTL Empty Homes
Fund (Loans)	7,104			7,338	14,442
Central Services
Fibroscanner appeal	11,800	12,081	(23,881)
Young People Serious
Violence	13,411	14,971	(13,674)		14,708
	6145,445	652,052	6(111,878)		685,619

					Transfers	and	and
		Brought	Incoming	Resources	Investment			Carried
		Forward	Resources	Expensed	gains/(losses)			Forward
SUMMARY OF FUNDS		f		f			f
Designated	Funds	3,485,749			25,314			3,511,063
General Funds		1,081,714	6,619,360	(6,393,068)		903		1,307,103
		4,567,463	6,619,360	(6,393,068)	24,411			4,818,166
Restricted	Funds	145,445	52,052	111,878)				85,619
		f4,712,908	f6p67 1' 1 2	f 6p504p946)	f24p411			f4~903'785
ANALYSIS OF	NET ASSETS	BETWEEN	FUNDS
			DESIGNATED	GENERAL	RESTRICTED			TOTAL
			FUNDS	FUNDS	FUNDS			FUNDS
			2021-22	2021-22	2021-22		2021-22
Tangible fixed assets			3,389,794	177,436			3,567,230
Fixed asset investments				729,644				729,644
Net current assets			764,987	609,423	85,619		1,460,029
Creditors due in more than one year			(643,718)				(643,718)
Provision for liabilities and charges				(209,400)			(209,400)
			3,511,063	1,307,103	85p619		4p903p785

						2022	2021
						6	6
Provision at start	ofthe period					1,448	1,715
Unwinding ofthe	discount	factor				8	39
Deficit contribution	paid					(366)	(356)
Remeasurements	- impact	on any changes		in assumptions		(9)	50
Remeasurements	-amendments		to the conti'ibution		schedule	(710)
						6371	61,448
Income and expenditure		impact
Interest expense						8	39
Remeasurements	- impact	on any	changes	in assumptions		(9)	50
Remeasurements	-amendments		to the contribution		schedule	(710)
						(711)	89
Assumptions					2022	2021	2020
				N	per annum	N per annum	%per annum
Rate of Discount					2.35	0.66	2.53

The carrying amounts	o	fthe	charity's	financial instrum	ents are as follows:
					2022	2021
Financial Assets
Measured at fair value	through		net income:
—Fixed asset investments		(note	10)		729,644	706,062
Debt instruments measured		at amortised		cost;
—Trade debtors (note	11)				144,837	74,462
Financial Liabilities
Measured at amortised	cost
- Bank loans (notes 12	and	13)			671,687	698,671
—Trade creditors (note	12)				87,381	110,724

		Unrestricted	Designated	Restricted	Total
		Funds	Funds	Funds	Funds
	Note	2021	2021	2021	2021
			6		E
INCOMING RESOURCES
Donations		9,429			19,429
Charitable activities
Treatment Services		4,678,153		51,118	4,729,271
Community Services		278,829			278,829
Housing Projects		594,218			594,218
Home Turf Lettings		444,541		12,500	457,041
Central Services		238,594		40,161	278,755
Investment income		9,073			9,073
TOTAL INCOMING
RESOURCES		6,262,837		103,779	6,366,616
RESOURCES EXPENDED
Charitable activities
Treatment Services		4,432,766		3,622	4,436,388
Community Services		267,965			267,965
Housing Projects		649,505			649,505
Home Turf Lettings		473,892		12,500	486,392
Central Services		187,452		29,106	216,558
TOTAL RESOURCES
EXPENDED		6,011,580		45,228	6,056,808
Net gains/(losses) on
investments	10	91,479			91,479
NET INCOME I
(EXPENDITURE)		342,736		58,551	401,287
Transfers between funds		(182,584)	583,221	(400,637)
NET MOVEMENT
IN FUNDS		160,152	583,221	(342,086)	401,287
RECONCILIATION OF FUNDS:
TOTAL FUNDS
BROUGHT FORWARD		921,562	2,902,528	487,531	4,311,621
TOTAL FUNDS
CARRIED FORWARD		E1,081,714	63,485,749	f145,445	K4,712,908

STATEMENT OF FUNDS
	Brought		Incoming		Resources	Transfers and			Carried
	Forward		Resources		Expended		Investments		Forward
						gains/(losses)
					8		5
DESIGNATED FUNDS
Housing Sinking Fund	46,113						6,498		52,611
HTL Sinking Fund	28,560								28,560
2 Bridges Trust Fund	11,475						(737)		10,738
Strategic Development	35,630						(35,630)
Hybrid Project Manager							30,000		30,000
Burlington Street
Contingency	88,000								88,000
Infrastructure
Sustainability
Designated Funds-	360,000						77,490		437,490
Properties
- Burlington Street -Oak House - Peter's House -19Abbolswood -Poyntz Road -Sedgemoor —StJames's Parade	854,498 423,483 156,524 26,499 55,737 212,097 235,186						(9,972) (7,958) (4,181) 315 (396) 26,513 425,122		844,526 415,525 152,343 26,814 55,341 238,610 660,308
- Hawthorn - Newton Street - Under construction	267,234 72,926 28,566						13,854 (229) 62,532		281,088 72,697 91,098
8	2,902,528	6	Nil	F	Nil	5	583421	5	3,485,749

RESTRICTED FUNDS							Transfers and
		Brought		Incoming	Resources		investment	Carried
		Forward	Resourcesf			Expendedf	gains/(losses)f	Forwardf
Treatment Services
John James grant		25,886					(25,886)
StJames's Parade
Appeal		2,622		16,488		(2,622)		16,488
South
Gloucestershlre MAF
grant		1,000				(1,000)
Public Health
England grant - St
James's Parade		248,500					(248,500)
Housing Pro)acts
Housing First				34,630				34,630
Capital grants		58,101					(68,101)
Home Turf Lettings
Capital Grant-
Hawthorn		70,400					(70,400)
The Nisbet Trust		12,500		12,500		(12,500)		12,500
HTL Empty Homes
Fund (Cash)		47,262					2,250	49,512
HTL Empty Homes
Fund(Loans)		7,104						7,104
Central Services
Fibroscanner appeal				11,800				11,800
YP Serious Violence				28,361		(14,950)		13,411
St John's Foundation
grant		14,156				(14,156)
	f	487,531	f	103,779	f	(45,228) f	(400,637)	f145,445