2022-03-31-accounts

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About Change Grow Live

We help people to change the direction of their lives, grow as individuals, and live life to its full potential.

Find out more

W: changegrowlive.org
E: queries@cgl.org.uk
@changegrowlive
@changegrowlive

Believe in eo le p p

ANNUAL REPORT 2021-2022

Change Grow Live Registered Office: 3rd Floor, Tower Point, 44 North Road, Brighton BN1 1YR. Registered Charity Number 1079327 (England and Wales) and SC039861 (Scotland). Company Registration Number 3861209 (England and Wales).

ANNUAL REPORT 2021-2022

025

Our mission is to help people change the direction of their lives, grow as individuals, and live life to its full potential.

A message from our CEO	06
A message from our Chair of Trustees Trustees’ Annual Report: Introduction: Believe in people; Make a diference Our values Our impact: a year in review	07 09 13 15
Welcoming new services	50
Financial review	51
Independent Auditor’s report Consolidated statement of fnancial activities	71 77
Balance sheets	78
Consolidated statement of cash fow Accounting policies	79 81
Notes to the accounts	87

ANNUAL REPORT 2021-2022

No organisation on its own can be as powerful a force for change as we can be together.

A message from our CEO, Mark Moody

the spirit of people to help others and their communities. It is our responsibility to sustain that spirit for our people and the people who access our services.

The journey out of the pandemic has been longer and more challenging than anyone could have anticipated, but I believe we are emerging on the other side as a stronger, more compassionate, and more connected organisation than ever before.

It seems to me that there is a greater understanding than ever that no organisation on its own can be as powerful a force for change as we can be together. It is up to all of us in our sector and beyond to ensure that people are able to access the support they deserve, and that we are here to provide it for them. I see it as our responsibility to play a leading role in this change, and I believe we are perfectly placed to do so.

We are now in a place where we can move forward with confidence, and a renewed sense of purpose. We can use everything we have learned during this time to reform our service model and improve the way we engage with people. We can strive to ensure that people are not defined by the things that have led them to seek support, but are met and respected as individuals with goals and ambitions of their own.

During the year we said goodbye to our longstanding Chair of the Board of Trustees, Dr Mike Pringle. It is always sad to say goodbye to someone who has contributed so much to our organisation, but we are very fortunate to have welcomed Sue Killen as our new Chair. Sue brings a wealth of expertise and experience to the table, and I know that she will be a powerful voice for this organisation and the people we serve.

The pandemic required us to put many things on hold as we prioritised keeping people safe. In terms of the culture of our organisation, however, I believe it drove us forward faster than we could have ever imagined. Adopting new ways of working and communicating has helped us to feel closer and more connected to our goals and to each other. We found new ways of engaging with the people who use our services and with other organisations across the sector, and new options for making care more accessible than ever before.

Of course, nothing would be possible without the hard work and dedication of our staff and volunteers. As I have been visiting services throughout the year, I have been struck by the unwavering positivity and drive to help others.

Looking ahead to 2022 and beyond, there are still significant challenges. It is clear there are tough economic conditions facing us, but there are also unprecedented opportunities. We find ourselves with a once-in-a-generation chance to redefine how health and social issues are addressed in this country. Although the pandemic was a terrible time for the world, it also showed us time and again

No matter what the world has thrown our way, or what we will face in the future, the people that make up Change Grow Live help me to keep faith. Everything we have learned over the last few years will help us to help each other as we continue to make a difference in people’s lives. Let’s do this together.

ANNUAL REPORT 2021-2022

A message from our Chair of Trustees, Sue Killen

As I settle in to my first year as Chair of Change Grow Live’s Board of Trustees, I would like to thank everyone across the organisation for making me feel so welcome. It has been wonderful to feel part of a values driven team with such a genuine commitment to helping others and changing society for the better.

examples of the work that we do as an organisation to support people across the country.

Recent visits have provided trustees with invaluable insights that will guide us in our role of ensuring Change Grow Live has the right governance and framework in place to allow our people to do the very best work they can. The commitment and professionalism I have seen from staff and volunteers has been inspiring, and I want to ensure that we are creating an environment where those qualities are allowed to flourish.

I joined the board of trustees at a time of transition, as we said goodbye to Andreas Raffel, Nick Burstin, John Harris, and my predecessor Mike Pringle. I would like to thank all of them for building such strong foundations for the organisation to work from and helping to guide the organisation through a global pandemic.

My own focus will be on ensuring that we maximise the impact for the people who use our services. There are huge opportunities ahead for our charity. We are in the fortunate position that one of our key areas of support now has a forward-looking strategy with government funding attached.

At the same time, we have welcomed new faces: Elaine Hindal, Deborah Rozansky, Jim Heptinstall and Tim Sampey. Each of them brings a wealth of experience, character and knowledge with them and I know that they will all be tremendous assets to the board as we work to ensure the organisation is safe and effective in everything it does.

In the coming year I am looking forward to working with government and partners to innovate and improve services, not just for the people who use them but also for the people who work in them. We know that in the near-future demand for our services is sadly going to increase, but we have the expertise and experience to deliver those services to the very highest standard.

As a new member of the team at Change Grow Live, it was frustrating that the pandemic prevented me from meeting colleagues face to face and seeing our projects and our services up-close. But as we emerge from the pandemic, I have been extremely fortunate to be able to begin visiting services and experience the remarkable work that staff and volunteers are doing on the frontline every single day. After so long disconnected from each other, it has been wonderful to see such tangible

To our staff and volunteers across the country: thank you for everything that you do, and for everything I know you will continue to do. I look forward to working with you all to make a real and lasting difference.

It is wonderful to feel part of a values driven team with such a genuine commitment to helping others.

ANNUAL REPORT 2021-2022

Introduction:

Believe in people; make a difference

It’s been a year of significant change for us and for our sector, but our guiding principle – believe in people – has remained the golden thread that weaves throughout everything we do; from giving people ownership over their detox journey, to investing in our volunteers with our accredited training, to helping reunite people sleeping rough with their families as far away as Poland.

Dame Carol Black’s independent review of drugs and the government’s 10-year drug strategy have both provided a roadmap for drug treatment services for many years to come. The launch of Integrated Care Systems will create new models for supporting people and their communities as they begin to emerge from the effects of the pandemic, the ripples of which are still being felt.

Despite these ongoing ripples, our services across the country have continued to go above and beyond to meet the needs of the people and communities they support, and we are proud to tell you about their brilliant work over the last year.

Using their words and stories, we’ll share how our staff and volunteers continually embody our values of being open, bold

and compassionate, putting people at the heart of their work every day.

Their stories will celebrate the diversity of service provision and innovation happening across the organisation and the life-changing work our Clinical and Care team is doing.

The government’s 10-year drug strategy provides a roadmap for our services and staff like Esme, who helps young people address their substance use.

Change Grow Live staff like Jordan and Annie help us to put our values into practice and make a difference in people’s lives every day.

We will also explore how our services are developing new ways of working, including the formation of key partnerships across the sector that will help them adapt to change and continue to make a difference for years to come.

Everything we do as an organisation is driven by our core values:

Be open;

Be compassionate;

Be bold.

These values work together as principles that guide the way we act and the choices we make – from the partnerships we form across the sector to the work of our Clinical and Care team. They will continue to form the bedrock of our organisation as we address the health and social care challenges ahead of us and strive to ensure everyone is able to live their life to its full potential.

ANNUAL REPORT 2021-2022

Charity Easton is our Director of Integrated Practice. She explains the evolution of our Clinical and Care team, and the important role that social work plays in supporting the people who use our services:

“In 2022, we decided to change the name of our Clinical team to the Clinical and Care team. Changing the name of our team has given us an opportunity to better reflect the range of work that we undertake. Our work brings together different disciplines and areas of support, but the care of the people who access our services is a common factor across all of them.

We currently have 31 qualified social workers based in services up and down the country. On top of that, you have lots of staff members who are trained in social work and different aspects of care but are employed in other posts. That’s a significant wealth of knowledge and expertise, with a bedrock of comprehensive professional training that helps our teams advocate for the people they support. Our social workers help to ensure that people are considered as individuals, with unique strengths, needs and goals.

Nurses like Rob play a vital part in ensuring that the people who use our services have access to the high-quality clinical care they need.

Now we have the framework in place to grow social work within Change Grow Live and across the sector. We’re going to be rolling out social work apprenticeships this year, so that people in other caring roles can formalise the skills and experience they’ve already built up by becoming qualified social workers themselves.

Our National Social Work Lead, Ellie Reed, is working to develop our approach within Change Grow Live and across the sector. Ellie’s recent work has included our focus on the Mental Capacity Act and how we ensure that we are working in a way that is respectful of people who may not be able to make informed decisions about their care. She has also helped to develop our ‘Listen Believe Affirm’ programme, which supports staff to engage with people who have experienced childhood sexual abuse.

My own role is all about integration; it’s about bringing these different parts of how we work together to ensure that our clinical and care services are completely inseparable. As we respond to a complex and changing health and social care landscape, this integrated approach will play a more important part than ever in making sure people are getting the support they deserve.”

Prun Bijral is our Medical Director. He explains our ambitions for the future and how accessible, high quality clinical care will continue to be at the core of our work:

“Fundamentally, I see our role as ensuring that health and care are readily available to everyone, that it’s of the highest possible quality, that it’s accessible to all, and that it responds to individual needs.

As we’ve emerged from the pandemic, we’ve been re-establishing very basic parts of our clinical care, like seeing people face to face. These seem like simple adjustments, but for more than 30,000 people on medication assisted treatment this has meant a shift in how they have got used to interacting with services.

One of our ambitions is to provide same day treatment for everyone who uses one of our drug and alcohol services. We currently do same day prescribing for up to 25% of people, but we want to expand that even further. We recognise that it’s a brave thing for people to seek out support, and if we don’t take the opportunity to recognise that then the opportunity might not come around again.

We’re very fortunate to have a consultant-led approach that is distinct within the sector. We’re able to draw on the expertise of our clinicians and consultants up and down the country when it comes down to all aspects of clinical care, from prescribing medication to psychiatric support. We developed this approach not just because of all the expertise they can bring, but so that we were prepared to adapt and develop to any changes the future might bring.

Of course, none of this would matter if it wasn’t all in aid of supporting the people who use our services. We’re beginning to think about healthcare not just as a service we deliver, but as a human right. In this country healthcare is a right that everyone should have access to, but that access isn’t the same for everyone.

I’m very privileged to meet people on the frontline as part of my weekly clinical work, and I see first-hand the challenges that people are facing. We can advocate and fight for the things those people need, and at the very least we can make sure they are able to access reliable, good quality clinical treatment.”

ANNUAL REPORT 2021-2022

Our values:

Be open, be compassionate, be bold.

ANNUAL REPORT 2021-2022

A year in review

Here is a snapshot of our year in numbers, from our income and expenditure to the direct impact our teams have made on services across the country and the people who use them.

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Income
Expenditure
2021 2022
£220,126 £213,838 £242,225 £238,680
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Income utilised on charitable activities:

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2021 2022
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70% £910k

91%

of our expenditure of our income was was invested in was on frontline staff. spent on our people. training our people.

25,235

1620

people began hep C treatment as part of a package of healthcare offered in our services.

hepatitis tests completed - supporting NHS plans to eliminate hep C by 2030.

Read more about how we’re tackling hepatitis on page 21

95%

of young people said the therapy they took part in at our West Sussex service had improved their lives.

Read more about counselling, art and play therapy on page 39

160

87%

people were of people who supported into went through detox as part of detox were still our West Midlands abstinent at their Detox Framework. check-ins

Read more about our life-changing approach to detox on page 17

247, 466

hours were donated by volunteers.

498

volunteers and service users undertook accredited learning with us.

156

volunteers gained paid employment with us.

Read more about our volunteers and how they’re helping others on page 30

ANNUAL REPORT 2021-2022

A life-changing, life-saving approach to detox

Detox services can play an important and life-changing part in people’s drug or alcohol treatment journey. At the start of 2022, Change Grow Live launched a new, collaborative approach to residential detox in the West Midlands.

The West Midlands Framework brings together substance treatment providers and inpatient detox units from across the region, with Change Grow Live acting as lead provider. These organisations are now working in partnership with each other to make detox services more accessible, and to empower people to make informed decisions about their own recovery.

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Julie
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Julie is Project Manager of the West Midlands Detox Framework. As a leading part of this major new project, she supports people to take ownership of their recovery and make positive choices about their own journey.

Giving people ownership over their detox journey

Using this new framework, people who are receiving support are now able to work with staff from their community provider to access Change Grow Live’s online portal, view their options for residential detox, and choose where they would like to go in order of preference.

This approach makes sure that people are at the heart of decisions made about their recovery and achieve the outcomes that are right for them, whether that is abstinence or stabilising their substance use so that they can engage with treatment in the community.

This partnership approach began with 10 organisations based across 14 local authorities. It has since expanded as we welcomed three more organisations offering inpatient detox.

Change Grow Live is now the lead provider of a consortium which also includes:

Turning Point UK Phoenix Futures Bosence Farm BAC O’Connor Framework Housing Association Delphi Medical Oasis Recovery Edward Myers The Kaleidoscope Project Adferiad The Westminster Drug Project The Acer Unit

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ANNUAL REPORT 2021-2022

My relationships are improving, and I’m working again. I’ve also moved back in with my partner. I wouldn’t be here now if I hadn’t had this detox.

Staff from the inpatient units have attended drop-in surgeries with community providers to help people better understand detox and answer any questions they might have.

By working together, these providers can improve people’s experience of detox, reduce waiting times for inpatient units, and ensure that more people than ever get the support they need.

This partnership approach has strengthened relationships and improved communication across the region. By bringing providers together as part of a joined-up system of care, we can increase awareness and access for inpatient detox and empower people to make the decisions that are right for them.

Since it launched, the West Midlands Framework has worked through 340 referrals, significantly more than its target of 250. 160 people were supported into inpatient detox and 87% of people were still abstinent at their check-ins.

In her independent review of drugs, Dame Carol Black highlighted the need for more inpatient placements as an option in people’s treatment journeys. The West Midlands Framework provides a model of collaborative working that can be scaled up and replicated across other locations to address this need.

One person who has been through a detox with the framework shared their experience with us:

“I struggled the first couple of days and was really craving a drink. At day three the cravings started to reduce, and I started to feel better in myself. I enjoyed the sessions at the unit, in particular my one-to-one sessions with my counsellor. I made friends with a couple of people there. I didn’t want to leave on my last day!

“The introduction of the West Midlands Framework has demonstrated that a collaborative approach works. Providers from across the sector can work together to improve outcomes for people.

“Since I’ve been back home things are great. My relationships are improving, and I’m working again. I’ve also moved back in with my partner. I wouldn’t be here now if I hadn’t had this detox.”

“I have loved being a part of a team that is removing barriers to support and challenging perceptions around who is appropriate for treatment. I’ve been truly moved by the stories and feedback I’ve heard on the difference this experience has made to people’s lives. Some of them have described it as life-changing, and even life-saving.”

Bringing providers together to change lives

Collaboration and partnership working have played a central role in establishing the West Midlands Framework. Providers have worked together to share their knowledge and expertise, provide feedback, and support people through their referral into detox.

Lisa Buckley is the West Midlands Framework Manager

340 referrals (significantly more than the target of 250).

160

87%

of people who went through detox were still abstinent at their check-ins.

people were supported into inpatient detox.

ANNUAL REPORT 2021-2022

Working together to tackle hepatitis C

Hepatitis disproportionately affects people receiving support from drug treatment services, and people often face barriers to getting the testing and treatment they need. We are fully committed to supporting the NHS’s goal of eliminating hepatitis C as a major health concern in England. Overcoming these barriers is an important part of helping us to address every part of a person’s health and wellbeing throughout their recovery.

Collaboration and partnership working play a crucial part in helping us to tackle hepatitis C. By sharing our knowledge and expertise with other organisations, we can work towards the common goal of hepatitis elimination and respond to Dame Carol Black’s independent review of drugs, which called for a more joined up approach to substance misuse treatment.

Achieving micro-elimination milestones in Change Grow Live services

One of the most important hepatitis milestones for our services is micro-elimination. Between 1st April 2021 and 31st March 2022, four services provided by Change Grow Live achieved these targets and successfully micro-eliminated hepatitis C, including two services that became the first of their kind to reach this milestone.

Among the services to achieve microelimination was Reading Drug and Alcohol Service, who became the first substance misuse service of its size nationally to reach this milestone. They were soon joined by West Kent Drug and Alcohol Wellbeing Service, who were the first multi-hub service from all providers in England to microeliminate hepatitis C.

For most of these services, their achievements were aided by the support and collaboration of our partner organisations, including the Hepatitis C Trust and local NHS trusts.

“There are so many elements to this journey, from regular meetings with our colleagues in Gilead, the Hep C Trust and King’s College Hospital, to the support of all our management team, nurses, doctors, administrators, keyworkers, volunteers.

“I remember one of the nursing team saying to me over a year ago ‘I want to be able to say that during my career I played a huge part in the eradication of hepatitis C, how brilliant would that be?’ ”

Jo Brown is Lead Nurse at West Kent Drug and Alcohol Wellbeing Service.

Extending our partnership with Gilead Sciences

Some of our most significant successes in tackling hepatitis C have been made possible thanks to our partnership with Gilead Sciences.

In 2022 we extended this partnership for a further two years, to support our hepatitis elimination goals until March 2024.

We are immensely proud of the efforts from all those who we work with. By working in partnership with each other, we have developed new pathways and strategies that have had a huge impact on efforts to eliminate hepatitis C.

“The additional 2 years funding demonstrates the unwavering commitment to the effort made so far to eliminate hepatitis C.

“Change Grow Live have developed a strong partnership with our partners at Gilead Sciences, one that will continue to go from strength to strength as we work towards the goal of eliminating the hepatitis C virus.”

Prun Bijral is the Medical Director of Change Grow Live.

When we say a service has micro-eliminated hepatitis C, that means it has reached these NHS targets:

100% of people using the service with a history of injecting have been offered a hepatitis C test.
100% of people using the service with a history of injecting have been tested.
90% of people with a history of injecting and identified as being at risk since their last test have been tested within the last 12 months.
75% of people diagnosed with hepatitis C have started treatment.

Over the last year, this spirit of collaboration has helped our services to reach a number of major achievements:

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25,235 138% 1620
hepatitis tests more tests than people began
completed. the previous year. treatment.
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ANNUAL REPORT 2021-2022

It’s really powerful to see all these different providers aiming for the same endpoint. That’s been the golden thread: that we’re . all in this together

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Jordan
Jordan started out as a volunteer with
Spectrum in Hertfordshire. He went on
to become an apprentice Recovery
Worker, and is about to begin a paid role
supporting people with their recoveries.
23 ANNUAL REPORT 2021-2022 24
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ANNUAL REPORT 2021-2022

An innovative new approach to testing and treatment

In 2021, Change Grow Live became the lead provider of a new partnership approach to hepatitis treatment in North Yorkshire and the Humber.

For the first time, drug treatment providers from across the region came together to share their expertise and deliver support directly to the people that need it.

This is the first treatment pathway of its kind in England, and was developed and initiated by NHS England, in collaboration with Humber and North Yorkshire Operational Delivery Network and the drug treatment sector. People receiving support from these providers will now receive treatment directly from staff employed at their substance misuse service.

As the lead provider, Change Grow Live will be sharing our expertise in this area, including our blood-borne virus toolkit, treatment pathways, and specialist teams and workers.

Traditionally, substance misuse services have carried out testing for hepatitis, but treatment was required to be carried out by a clinical team member from the NHS or Hepatitis C Trust. Now, providers will be working in partnership with each other, the NHS and Hepatitis C trust so that staff at their services can provide treatment as part of an ongoing package of care.

Our Hull Renew service will act as the central hub for this new model, which also brings together Changing Lives and Humankind. We are looking forward to welcoming more providers into this model in the near future.

“It’s really powerful to see all these different providers aiming for the same endpoint: to eliminate hepatitis C as a threat to public health. That’s been the golden thread: that we’re all in this together to treat people.

Bess

As a Healthcare Assistant in Coventry, Bess focuses on treating hepatitis and other blood borne viruses. Recently she was part of a talk at the British Society of Gastroenterologists about our work during the pandemic.

“We have a real opportunity here to pave the way for new ways of working and engaging with people. I’d like to think that other providers and healthcare professionals will look at the model we’ve put in place and see an opportunity to think differently about hepatitis C treatment.”

Tracey Kemp is National Hepatitis C Strategy Lead.

As the first people begin treatment through this new model, we will be using our learnings to recreate this approach in other parts of the country. By prioritising partnership working and sharing expertise and resources across the sector, we can support as many people as possible to be cured of hepatitis C.

ANNUAL REPORT 2021-2022

Life beyond treatment – supporting people with their ongoing journey

We understand that for the people we support, our services are just one part of an ongoing journey of recovery. That journey encompasses everything from their very first decision to seek help, to any guidance and advice they may need in the future to support their new direction.

That’s why our services are set up to support people with their life beyond treatment. As well as the structured treatment people receive from Change Grow Live, we can provide signposting to other specialist services for any extra support people need along the way. We also help them to access mutual aid groups such as Alcoholics and Narcotics Anonymous, to support them with their recovery once they have moved on from their time with our services.

Our Wirral Ways to Recovery service is one of several local organisations that have formed a ‘recovery village’ to support people beyond their initial treatment. Service Manager Andrew Cass explains how this innovative approach works:

We want to view recovery in a much broader way than just the structured group work that we run at our service. Through our ‘recovery village’ approach, we have a number of ways we support people once they’ve reached the end of their treatment with us.

We can direct people to the arts organisation Spider, where they’re encouraged to explore activities such as theatre, writing, drawing – all with the aim of having a creative outlet to focus on to aid their recovery.

We’ve also set up the Nightingales café, which is a community hub run by

volunteers and people who have come through treatment themselves. The café is open to anyone in the community, not just people who’ve been supported by Change Grow Live.

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Tranmere Rovers coaching staff present an award to a
Wirral Ways service user at Nightingales Cafe.
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Photo credit:[©] Birkenhead News, August 2022

The café is the home of our Discovery Academy, where people can access various groups for support with things like education, training and employment, housing support and general advice and guidance with their recovery. It’s also a space for them to link in with mutual aid groups to support their longer-term goals, and of course it’s somewhere for them to meet up and stay in touch over a meal.

We’re preparing to open a new Nightingales café closer to one of our other treatment hubs, and then hopefully a third in the future. We want them to be accessible to everyone, so that wherever you are in the Wirral you’re never far from that kind of supportive environment. It’s part of the whole recovery village ethos and our ‘no wrong door’ approach – whichever health or social care service you access, they will make sure you get the support that is right for you.

It’s part of the recovery village ethos and our ‘no wrong door’ approach... they will make sure you get the support that is right for you.

ANNUAL REPORT 2021-2022

Changing lives through volunteering

As we respond to the challenges of a complex health and social care landscape, our volunteers will continue to play a vital role.

The importance of our volunteers to the work that we do cannot be overstated; from peer mentors using their lived experience of recovery to inspire others, to Independent Visitors providing a positive adult role model to young people in foster care.

Over the last year, 1,453 volunteers donated nearly a quarter of a million hours to Change Grow Live.

247, 466

1,061

156

hours were people joined volunteers gained donated by us in voluntary paid employment volunteers. roles. with us.

It is important to us that the experience of volunteering is rewarding and inspiring. We want to be sure that it reflects the enormous contribution made by our volunteers, but also that it supports people to grow as individuals.

Investing in our volunteers

Adelaide

Adelaide works at our Southwark service as a Building Recovery in Communities Coordinator. She has worked in her field for over 20 years and supports people to build on their recovery and reconnect with their community.

In December 2021 we were extremely proud to be awarded the Investing in Volunteers standard. Investing in Volunteers is the quality standard for all UK organisations that rely on the hard work and dedication of volunteers. This is the first time that we have held a quality mark at a national level for our volunteering offer.

Achieving the Investing in Volunteers Standards is a recognition of the strength of our volunteering offer, and how we are creating an environment that empowers volunteers to change people’s lives.

ANNUAL REPORT 2021-2022

To achieve this, volunteers and staff from across our services took part in an assessment and survey that looked at how we support, train and develop our volunteers.

Here are some of the things our volunteers had to say:

“Volunteering has brought me on in my life and growth so much. I can’t thank everyone enough. The growth we’ve been given and the support to go for employment within Change Grow Live has been amazing.”

“They look for things that will suit you. You are not just asked to do things - they put you in places where you will thrive.”

For our volunteers, this achievement is recognition that they are an essential part of how we work, and that the time they donate to us is valuable. Our volunteers can be proud of everything they have contributed to our organisation, and of the lives they have helped to change through their voluntary work with us.

Providing opportunities for learning and development

In her independent review of drugs, Dame Carol Black highlighted the importance of providing volunteers and peer supporters with the appropriate level of training and support.

Making sure that our volunteers have access to high quality training and learning opportunities is a major part of their overall volunteering experience. It ensures that the people who volunteer with us have the framework in place to grow in their roles. This helps them to better support others, as well as to pursue their own personal and professional journeys.

We are a centre with the Skills and Education Group. Our learning offer for volunteers ranges from packages accredited through the Quality License Scheme all the way through to formal qualifications.

Volunteers are able to learn new skills, which opens doors for their future. For volunteers with lived experience of substance misuse, this professional growth can play a significant part in their own recovery and the recoveries of the people they support.

“Volunteers break down barriers to show service users that there are people out there who are willing to help. People who use our services can see that our volunteers are well trained, recruited and supported; that the volunteers they are interacting with will treat them with dignity, care and respect. Many of them see that volunteering is a potential next step in their own personal journey.”

Chris Benfield is Head of Volunteering and Accredited Learning

Daniel

Daniel volunteers as a Recovery Worker. “My accredited training course took me out of my comfort zone and challenged me. I would like to better my understanding by going on further courses.”

Harry

Harry is a Service User Representative. “Volunteering changed my life more than I could have imagined. It’s given me my life back. Get involved, you’ll get so much from helping others and see the world in a different way.”

Over the last year:

498

volunteers and service users undertook accredited learning with us.

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81
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81 volunteers achieved a qualification during their time with us.

ANNUAL REPORT 2021-2022

Tracey

“Becoming a volunteer has given me so much. It has helped regain my confidence and sustain my recovery. To give back to Change Grow Live gives me a sense of worth and makes me proud of the person I am today.”

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ANNUAL REPORT 2021-2022

I was starting to feel I had a purpose – John’s story

John explains how his volunteering and learning opportunities helped him with his own recovery journey.

“My journey with Change Grow Live began in February 2021. One of my peers in rehab and recovery housing brought Change Grow Live’s volunteer programme to my attention.

Seeing how confident and positive he was about his future, I decided to apply as a volunteer. My first experience was initially overwhelming; but for the right reasons! The warm welcome and affirmation I received from the staff for my recovery journey up to that stage instilled confidence in me that I was meant for more. I began attending training modules through Zoom due to the pandemic, but I found this did not hinder my learning. The peer-led trainers delivered several modules, including Stress and Stress Management, Building Positive Family Relationships and Managing Challenging Behaviours, to name a few.

The content of the training ignited a passion in me that I had not felt before.

With the content of the training, it ignited a passion in me that I had not felt before. My interest was piqued and I wanted more. The modules were both interesting and informative and I found myself enjoying the educational platform that Inspire offered. I began building in confidence and using my own experiences to relate to the subject matter. The tools I had already gained in recovery were being strengthened and I was starting to feel like I had purpose. Recovery isn’t easy by any means, but I found that I was integrating into a culture that provides a positive platform for self-belief.

I was soon helping to run peer-led training myself, as well as attending naloxone and harm reduction training. I gained a new role as a Service User Representative, where I began to find my niche. By using the training I had received and delivered, I began interacting with people using the service on a relatable level and fed back their concerns and successes to senior staff at the service and at regional meetings.

In January 2022 I became a Sessional Recovery Coordinator with Inspire and had the opportunity of overseeing two caseloads of people accessing support for opiate use. As it stands, I am a full time, permanent paid member of staff responsible for my own caseloads.

I would recommend Change Grow Live’s volunteer training programme to anybody. It’s a time of my life I look back and think fondly about and how far I have come. I believed I could do it, so can you!”

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I’m starting to be who I want to be – Debbie’s story

Debbie was inspired by John to undertake her own training with Change Grow Live. She explains how it helped her to build her confidence and overcome her fears.

“My experience of working with Change Grow Live goes back to September 2019 when I come through as a service user asking for help with my addiction. Through sessions and working one-to-one with my key worker, I was able to gain confidence to sit in a group setting, something I thought I would never be able to do.

With their help I overcame my fears and I was getting through the first stage of my recovery. After leaving rehab I needed something to do to keep me busy and safe. One of my friends recommended Inspire, and my journey began. I started doing a number of courses: Peer Mentoring, Behaviour in Conflict, Understanding Stress and Stress Management. I got involved with leading courses myself, meeting new people, and giving people help and advice on recovery and what is available to them during their treatment.

I was feeling good with myself and my achievements, but I found it hard to speak when facilitating sessions. I was about to give up, but I had the opportunity to try something different. I got involved with representing service user voices and rebuilt my confidence. Now, I’m training new volunteers to become Service User Representatives. I got involved with other areas, including shadowing Key Workers and watching what other teams in the hub do. I have helped run group sessions, I’ve assessed new clients coming into the service, carried out drug testing and screenings for blood borne viruses. I’ve even gone out into the community and to other organisations to teach them about naloxone and train them to use it in an emergency.

My confidence is growing, and I am starting to have more faith in myself to get out there and be who I want to be. After all my hard work as a volunteer, I was given the fantastic opportunity to take on a position with the very service I came through for my treatment. I’m now employed as an Outreach and Harm Reduction Worker, giving the same advice I was given when I needed it the most.”

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My confidence is growing, and I am starting to have more faith in myself.

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SPOTLIGHT ON SUSSEX:

How our services are helping to build more resilient communities

We asked staff from our services across Sussex to share their experiences of supporting and working with their local communities.

The stories they shared with us highlight the wide range of health and social care challenges they address every day, and the ways they go above and beyond to meet the needs of the people they support.

Here are their stories:

The Brighton and Hove Street Outreach Service support homeless people by helping them move away from the streets and access services that can offer long-term support. Their Service Manager, Sarah Mitchell, explains their wide-ranging work:

“People who are sleeping rough often have complex support needs that other services can’t manage, so they end up falling between the cracks. But for us, turning away a rough sleeper would do nothing to resolve their rough sleeping. We work with everyone, no matter their background or the circumstances that lead them to rough sleep.

We do outreach shifts daily from Monday to Saturday, and even on Sundays during the winter. We comb the city looking for anyone sleeping rough who hasn’t been referred to us.

There is almost no limit to what our work entails so long as

it aids people to be housed. We support our clients to get ID, help resolve their immigration status, and get them any help they need with their physical or mental health or any learning difficulties, to name a few.

Millie

Millie supports rough sleepers in Brighton in her role as a Reconnections Outreach Worker. She helps people with no local connections to find accommodation, and supports them with their health and mental wellbeing.

We often take on additional projects to help rough sleepers, including helping the local council with their measures for extreme weather conditions. Last winter we took over running a hotel to house rough sleepers as part of the government’s Protect and Vaccinate scheme. We housed 44 long-term rough sleepers at once, and 76 overall. This is the longest some of these people have remained accommodated for a long time.

If someone sleeping rough is not local, our reconnection team will support them to where there is funding, or where is best for them. This year we even helped clients to reconnect to their family homes as far as Romania and Turkey.

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One of these reconnection stories involved a Polish national who had pre-settled status but no access to benefits, who wanted to reconnect with his family in Poland. We arranged an agreement with the council that he could continue to stay in emergency accommodation while we contacted his family to make sure he would have a suitable place to stay in Poland. Eventually, two members of the team flew with him to Poland to reconnect him with his mother and brother.

Every success story like this one increases the range of tools at our disposal. We aren’t afraid to try new and creative ideas to resolve someone’s rough sleeping.”

The West Sussex Children and Young Persons Therapeutic Service works with children and young people affected by an adult’s substance use. Anja Rijavec is Young Persons and Families Service Lead; she explores the benefits of their art therapy and counselling sessions:

“We’re currently the only service of this kind in Change Grow Live. The aim of our therapy and counselling is to increase resilience and equip children and young people to build healthy interactions and relationships with family members, and within their schools and communities.

Every child or young person we support is offered up to 12 weekly sessions of therapy. We work closely with parents, carers, schools, and other professionals to offer the best possible support to each person we work with.

We have now worked in over 157 schools across the county, and expanded our original team of therapists. Thanks to this, we’ve seen an increase in referrals, and have been able to support more children and young people.

Over the last year, 120 children engaged in therapy sessions with us. 95% of the people who took part said that they had felt the therapy had improved areas including feeling good about themselves, getting on with their families and friends, and being able to cope when things go wrong.

We’ve had some excellent feedback from schools, from parents and carers, and most importantly from the children and young people we support.”

One of the young people we work with told us:

“I’m feeling better lately and haven’t had a long down period. It’s been nice to get everything I’m thinking and feeling out rather than bottling it up. I feel lighter and less heavy. That comes from the talking and getting the littlest things off my chest. This allows me to have more of the happier days. It’s also

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Anja has recently begun a new role as Young Person and Families Service Lead. She is also a qualified social worker who uses her knowledge and expertise to promote the wellbeing of young people and their families.

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helped me understand my dad’s drinking better and to know it’s not my fault.

“I liked the fact that I was not pressured to say anything. So everything I said meant something. I liked that you let me draw at the same time as talking. It made it easier for me to talk.”

Growing Families offers support to pregnant people, people with a pregnant partner and parents with children under the age of 12 months, to address their alcohol use and the potential for family conflict. Katherine Wadbrook, the Services Manager for West Sussex, tells us more about their unique approach:

“We do our best to make the service and support as convenient and flexible as possible; we bring the interventions to the people who want support, and we are led by what is right for them. Working across Change Grow Live’s adult and young person’s services in West Sussex, and alongside the therapeutic team helps us to provide a ‘whole family’ approach.

Working with smaller caseloads means we can aim to have the same worker supporting someone right through from referral to delivering support. We are able to meet our families and expectant parents in their homes, or places where they feel comfortable. As we work with people who have children under the age of 12 months, this means we can remain involved after the baby is born.

We’ve built lots of local partnerships, including with midwifery, health visitors, and statutory services. Being open to communicating with professionals in the local area, we can help them to have conversations around alcohol use and pregnancy.

Over the last year we have completed interventions with 37 people. At the end of our time working with them, the average

daily number of units consumed and average number of days drinking alcohol declined, including for those who were pregnant.

We received a lot of very positive feedback in terms of reducing alcohol use or abstaining completely, and about how the service has helped to improve family relationships.

People told us:

“I’ve found it useful having weekly objectives and sessions around topics that I needed support on, like coping strategies, boundaries, healthy relationships, and how to continue not using drugs.”

“I have been able to use these tools in my day-to-day life to continue with being abstinent…and to say no to alcohol.”

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Jasmine is a Children and Young Person’s Therapist in West Sussex. She works with children and young people whose parents or carers use substances by offering counselling, and art and play therapy.

At the Brighton and Hove Street Outreach Service this year:

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rough sleepers people were moved were identified. into No Second Night Out accommodation.

rough sleepers were reconnected with their local area.

At the West Sussex Children’s and Young People’s Therapeutic Service, children and young people affected by an adult’s substance use engage in counselling, play therapy and art therapy.

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schools across the children engaged
country partnered in therapy with us.
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of the people who took part said they felt the therapy had improved their lives.

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I never felt judged by you.

Service user, Growing Families - West Sussex

Rebecca Rebecca joined the Therapeutic Service in 2022. As a Children and Young Person’s Therapist, she helps young people explore their thoughts, feelings and experiences through arts and play therapy.

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Ngqabutho

As the non-medical prescriber for the ADDER team, Ngqabutho assesses and prescribes people’s opiate substitute medication. He runs clinics at partner agencies to give people more choice over how they access their treatment.

Our East Sussex STAR Drug and Alcohol Recovery Service is a part of Project ADDER. Project ADDER (Addiction, Diversion, Disruption, Enforcement and Recovery) is a government led programme to support people using opiates and crack cocaine and reduce drug related deaths. STAR Services Manager Thea Hendrick explains how it works:

“We want to try to erase any potential barriers to treatment. Our service works with a range of other ADDER partners to provide people with bespoke support that will help them gain stability and structure. The people we work with might otherwise struggle to navigate traditional treatment pathways, so we structure the support to meet their needs. This can mean helping them with day-to-day assistance, making sure they can get to pharmacies to collect their medication, meeting with people in a place they feel safe and secure, and working in a flexible way.

We also work in partnership with the local police to promote targeted treatment instead of prosecution for people using drugs. Some of our vulnerable service users are at risk of ‘cuckooing’, where drug dealers take over their home and use it for criminal purposes. People who have been cuckooed are victims of exploitation, so we work with the police and do joint follow up visits to make sure they’re getting the support they need.

Rob

Rob is a Registered Nurse working with high risk, hard to reach people who use drugs. As part of Project ADDER, Rob supports the team in its aim to reduce drug related deaths by working with the local community and partners.

One of our major achievements over the last year was launching a women’s hub in Hastings called New Hope. At this hub we run a range of group activities led by staff and volunteers, including arts and crafts, breakfast clubs, acupuncture and hair and nail treatments, as well as drop-in sessions for help with things like accommodation and sexual health screenings. People can come for as long or as short a time as they want, and they can take part in whichever activities they choose to.

The aim of the hub is to help people to interact and socialise in a way that felt accessible and wouldn’t be stigmatising. We’ve received very positive feedback about the hub, and by January 2022 we were already putting plans in place to open another hub in Eastbourne.

One of the people we supported during this time told us:

Kelly

Kelly helps people explore new opportunities as the Education, Training and Employment lead. She has been instrumental in forming partnerships with a local college so that people can access courses and gain new skills.

“With ADDER working alongside me during my recovery I managed to achieve so much more in the time frame than I had hoped”

Over the next few years, we will be continuing to expand the way we work with people. Austerity, the pandemic and the costof-living crisis will all have an impact on the people we support, and will mean more people will struggle to navigate traditional treatment. We will need to make sure that people have the additional layers of support they need.”

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Safe Space are a Brighton based service offering support to anyone who has become intoxicated, distressed or injured during their night out. Vicki McFarlane is the Project Manager:

Safe Space is a very unique service with the aim of getting people home safely. We’re a very small team providing emotional and practical support to the community on Friday and Saturday nights between 11:30pm and 4am – usually people who are out pubbing or clubbing in Brighton.

Most of the people who come to Safe Space need help because they have become too intoxicated, and may be at risk of harm. They need a safe space to stay until we can help them get home safely. Sometimes, that could just be a place to have a drink of water and charge their phone, or it could be helping them if they’re in trouble. People might have been injured or become distressed on their night out, so we have a medical team who will be able to assess and monitor them.

Since the service launched in November 2021, we have provided a safe space to 191 people who were either intoxicated, injured, or distressed on their night out in Brighton.

If we weren’t there:

17% of those people would have needed help from the police.

18% would have needed to call an ambulance.

21% would have needed to attend A&E.

We work with other organisations involved with the night-time economy in Brighton and Hove, including the police licensing team, the local authority, ambulance services, local hospitals. This means we’re able to signpost people to other services they might need, like drug and alcohol or sexual health support.

Unlike most other services, we rarely come across people more than once. Some people

don’t give us any information at all, or will only give us false information – but we still make sure they get the support they need to get home safely!

The East Sussex Domestic Abuse Service support people of all genders who have experienced domestic abuse. Service Manager Debbie King explains how they act as a vital link for people to get the right support at the right time:

We’ve been supporting victims of domestic abuse for 22 years. We meet the needs of each person and their family, whether that’s entering refuge accommodation or putting protections in place for them at home. During the pandemic, we set up online and telephone support lines, and worked with local pharmacies to create safe spaces where victims of abuse can discretely ask for help.

Over the last year, the service has been able to expand with several new roles. Our Community Development Worker develops and delivers training packages to other professionals, and is raising the profile of the service through our social media, website and resource library. They are joined by a Multiple Complex Needs Worker, who has built up a network of local services so that people experiencing domestic abuse can get support in a way that is accessible and sustainable for them.

We’ve also introduced a new Health Independent Domestic Violence Advisor role. They work across the NHS hospitals in the area, delivering training to staff about the indicators of abuse, and providing direct support to patients.

The courage that our service users show, in breaking away from abusive and often harrowing circumstances, is nothing more than remarkable. They are a true inspiration. I am incredibly proud of this service, and what is achieves every single day.

Summer

Summer is a Recovery Worker with the Project ADDER team. She works with the team and local partners to help people engage in treatment and recovery support.

Fay

Through Project ADDER, Fay is part of a multi-agency approach to supporting the most vulnerable service users. She also works closely with the police to help stop people being exploited by criminal activity.

Hayley

Hayley is one of the original members of the ADDER team. She has been passionate about providing a safe and inspiring environment for women who use the service, and co-facilitates a very popular women’s support hub.

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Welcoming new services

We are delighted to have welcomed several new services and projects to Change Grow Live. Here are some of the new services we began to deliver during the year.

Croydon

Drug and Alcohol Service

We are also delighted to have retendered several existing services during the year;

Advice and guidance about drugs and alcohol.

Assertive Outreach, West Lothian Advice and guidance around drugs and alcohol.

Derby

Young People’s Mentoring Service Mentoring for young people through the Priority Families programme.

CHART Kirklees

Advice and guidance around drugs and alcohol.

Children’s Advocacy, Nottinghamshire Advocacy for young people in foster/residential care.

HMP Buckley Hall Drug and Alcohol Recovery Service Advice and guidance around drugs and alcohol.

Drug and Alcohol Recovery Service, HMP Liverpool Advice and guidance around drugs and alcohol.

Edinburgh and Midlothian Offender Recovery Service Support with drugs and alcohol in the community and in prisons.

HMP Hindley Drug and Alcohol Recovery Service Advice and guidance around drugs and alcohol.

Independent Visitor Service, Black Country Support for young people in foster or residential care.

Kent and Medway Prisons Integrated Healthcare Service Support with drugs and alcohol across six HMPs.

Integrated Recovery Service, Halton Advice and guidance around drugs and alcohol.

Integrated Recovery Service, St Helens Advice and guidance around drugs and alcohol.

Newham

New Direction, Lewisham

Integrated Rough Sleeper Support Service Help for people who are rough sleeping or at risk of homelessness.

Advice and guidance around drugs and alcohol.

Street Outreach Team, Cambridge Help for people who are rough sleeping or at risk of homelessness.

Nottingham

Independent Visitor Service

Street Outreach Service, Leeds

Support for young people in foster or residential care.

Help for people who are rough sleeping or at risk of homelessness.

Sefton

Street Outreach Service, Waltham Forest Help for people who are rough sleeping or at risk of homelessness.

Drug and Alcohol Service

Advice and guidance about drugs and alcohol.

Wize Up, Havering

Drug and alcohol support for young people.

We also received local leadership and integration funding from the Ministry of Justice to support people leaving prison in London, the Midlands and Cheshire.

Young People’s Mentoring Service, Derby Advocacy and independent visiting for young people.

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Financial review

Change Grow Live reports consolidated income of £242.2 million for 2021-2022 (2020- 2021: £220.1 million), an increase of 10.1%.

Consolidated Net Assets and Consolidated Total Funds amount to £43.0 million (March 2020-2021: £37.8 million), including cash balances, which increased to £54.1 million (2020-2021: £51.3 million). Maintaining a healthy balance sheet continues to form a primary objective of the financial management of the Charity.

Principal funding sources of the group are explained in note 1 to the financial statements.

Consolidated total resources expended, including direct costs and support costs, increased by 11.6% to £238.7 million (20202021: £213.8 million), representing 98.5% of contract income (2020-2021: 97.1%). Our cost base has changed in a number of areas as a result of the pandemic, and continues to reshape itself as we move on from the impact of Covid.

The consolidated operating surplus (‘Net incoming resources before other recognised gains/losses’) on the Statement of Financial Activities is £3.5 million (2020- 2021: £6.3 million) representing a 1.5% return on income (2020-2021: 2.9%).

The Trustees have reviewed the financial position and risk management policies together with factors likely to affect future development, including the challenging prevailing market conditions. The Trustees

are of the opinion that this is an appropriate level of surplus and reserves generation, and the group has adequate resources to continue in operation for the foreseeable future.

Reserves policy

The group has accumulated total reserves of £43.0 million (March 2021: £37.8 million) of which £26.8 million (March 2021: £36.0 million) are Unrestricted as a result of generating annual surpluses on its activities, with £1.1 million (March 2021: £1.8 million) being Restricted funds. During the year the trustees have made a commitment to designate up to £15m of historic reserves to invest in enhancing our service delivery including digital innovation. Within the Unrestricted funds £8.5 million (March 2021: £7.7 million) is designated to represent the net book value of fixed assets, with the balance being Free Reserves £18.3 million which includes a pension deficit of £4.7 million (March 2021: £3.9 million). There are no other restrictions, commitments or fixed asset programmes affecting the reserves.

Reserves are also underpinned by liquid cash balances, which provide essential working capital funding for day-to-day operating costs, supporting the delivery of the Charity’s objectives in an efficient and cost-effective way.

Consolidated Free reserves stand at £18.3 million (March 2021: £28.3 million) and are defined as total unrestricted reserves (£23.0 million) less designated reserves (£15 million)

less unrestricted fixed assets (£8.5 million) and their related loans (£0.1 million). This level of Free reserves represents 7.1 weeks (2020-2021: 6.9 weeks) of total resources expended .

Whilst the level of Free Reserves is an indicator in the sector, in addition the level of Unrestricted Reserves requirement is reviewed periodically by the Audit and Finance Committee. They assess the level of Unrestricted Reserves required in the event of an orderly wind down, such that liabilities arising in this scenario can be settled and Trustee obligations satisfied.

This analysis, and the various detailed assumptions underpinning it, derive a cost of exit of some £15 million (March 2021: £15 million) which is defined as the Minimum Reserves Requirement. This compares to Free Reserves of £18.3 million at March 2022. The total reserves, which are also reflected within the overall cash balances, provide working capital funding in an efficient, cost effective way to meet the Charity’s ongoing liabilities, as well as providing protection against unforeseen expenditure and capacity for costs incurred in furthering the objectives of the Charity.

In considering the level of reserves, the Audit

and Finance Committee ensures that the level is appropriate for the continued ability of the Charity to meet its objectives in the current uncertain funding environment. This includes reviewing key factors alongside the budgeting and forecasting process including income and its volatility; expenditure and its flexibility; accessibility of reserves; and sensitivities and risk around the planning assumptions made. This is an organic process and recognises that both strategic and financial planning informs

the review of the level of reserves and will change as the environment in which Change Grow Live operates.

The Trustees are therefore of the opinion that the level of reserves is acceptable and will also provide sufficient financial mitigation should Change Grow Live encounter adverse conditions in its market. On this basis, the Trustees also consider that Change Grow Live has adequate resources to continue the business for the foreseeable future.

Cash reserves

Change Grow Live maintains liquid cash balances in order to ensure that on-going cash flow requirements are met. Surplus funds, over and above that requirement, are invested in term deposits with A rated banks, with maturity periods considered acceptable in relation to the potential need for accessible funds. Change Grow Live’s credit policy requires that the Charity should meet minimum credit rating requirements to ensure that, as far as possible, the organisation is covering its risk of any capital loss. Income from investments in the year represents interest earned on these cash deposits and reflects the continued low interest rates during the year. The investment returns that are available are exceeded by inflation. The Trustees remain satisfied this is a prudent policy that serves the cash flow requirements of the organisation but have asked senior management to continually assess alternative utilisation of cash reserves.

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Going concern

The Board of Trustees has reviewed Change Grow Live’s activities, financial position and risk management policies together with factors likely to affect future development, including the impact of economic uncertainty on contract income and service delivery. Our trustees have concluded through the ongoing monitoring of financial performance and risk management that it is reasonable to expect Change Grow Live to have adequate resources to continue in operation for the foreseeable future. Accordingly, the going concern basis of accounting continues to be adopted in preparing the financial statements .

Pensions

We participate in a number of pension schemes, partly driven by the schemes associated with the contracts that we operate. Where these schemes are structured as funded defined benefit schemes, regular actuarial valuations are undertaken, and appropriate financial recognition is made.

Currently, LGPS and SHPS scheme valuations show deficits of £3.0 million (2021: £3.8 million). These deficits are expected to be funded either by increased regular employer contributions, or by “payment plans”, which require additional employer contributions over a period of time.

Provisions for these liabilities are made in the accounts of Change Grow Live, which reduce the reserves that are available for investment. The financial position of our pension schemes is taken into account in our planning and in contracting decisions made.

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Our aspirations for 2022-23

in the following 4 key areas: quality and safety, people, collaboration and digital technologies. Advancing these areas will support our organisational strategy and our ambition to deliver the highest attainable standard of health and care for the people who use our services. We aim to:

Financial measures

Change Grow Live has set a budget for 2022-2023 that includes currently held service contracts and a small number of potential contracts. As a result of the introduction of Integrated Care Systems the procurement regime relating to contract awards has changed. We believe we are well placed to ensure continued success in bidding for and retaining contracts. Additional funding will come to Change Grow Live as a result of the new Government strategy, From Harm to Hope .

significantly improve the quality, resilience and safety of treatment and care;
develop a professional environment and workforce where staff and volunteers are proud to work;

Service and organisational development

create, support, and grow strong partnerships for systemic improvements to total population health and care;

Following the Government’s review From Harm to Hope , we are working with our commissioners to respond to the requirements and recommendations. As part of this response our Trustees have allocated £15m of historic reserves with a view to updating and refreshing our service delivery.

discover how information technology and data can improve health and care, and realise the benefits for all.

Research

Following the formation of the new Research & Development function, we have renewed our relationships with external research partners and have embarked on a number of research projects where we believe we can add real value given our scale and volume of internally generated data. This research will help to shape our service delivery and will underpin discussions with our Service Users and Commissioners in determining our future. The activities of the Research & Development function is governed by a new Board Sub-Committee.

Quality and governance

We continue to refine and develop our Governance and Assurance activities, with the most recent formal review having been undertaken by The Good Governance Institute during October 2020.

Clinical

Our Clinical and Care plan for the next year will be to establish a solid foundation

People

As we move into 2022-23 we have prepared the ground, through the unification of our people structures, to create a three year transformational plan that responds pragmatically to the immediate retention and recruitment challenges and opportunities as they are known, while taking the time to understand where we will make more significant investments in years two and three.

For our people functions this means reshaping and re-balancing everything we currently do across Human Resources, Learning & Development, Equality Diversity & Inclusion, Volunteering and Leadership & Culture in a way that best serves our beneficiaries, and to become known as an inclusive employer of choice. We will prioritise and invest in new opportunities for our people of today, demonstrating our belief in them so they actively choose to stay with us and role model what is expected of our new joiners, as we redesign our infrastructure to attract and make room to fully welcome new people to develop and grow with us in their newly chosen career.

Digital innovation

As part of our service redesign work, parallel and interlinked digital vision mapping is being undertaken across the business to ensure the creation of an aligned and ambitious digital strategy that focuses on providing digital interventions to compliment and transform our current models to support both staff and service users.

Service user involvement

We will continue to place the people who use and need our services at the heart of all we do by championing and embedding the three themes known to underpin positive service user experience within decision making: Flexibility and Choice, Contact and Communication and Trust and Respect.

This will include the co-production and implementation of a national Service User Involvement Toolkit to increase the capability and confidence of all our staff and volunteers in capturing the diversity of service user voice to inform decision making that enables the best treatment and care tailored to individual need.

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Principal risks and uncertainties

Over the last 18 months, Change Grow Live has been through a journey of re-conceptualising risk across the organisation. At all levels we have been embracing, re-imagining and changing the way we talk about risk. As part of this work, we have been embedding risk within our organisational culture and anchoring the concept of risk and opportunity into strategic objectives and organisational plans.

We are proactively reviewing the design of our services and delivering on a comprehensive people plan to enable us to rise to the challenges and opportunities brought about by the Dame Carol Black review and the subsequent enhanced Office for Health Improvement and Disparities (OHID) funding. As one of the largest providers of services of this type we are looking at how we can also positively contribute to the sector as a whole, developing a flexible and skilled workforce and seeking out opportunities to contribute or lead on innovative research.

This is a time of strategic innovation and change within Change Grow Live, however whilst we look to the challenges of the future we recognise the commitment and responsibility that we have to our beneficiaries; so continuing to provide high quality, effective services whilst keeping our workforce of staff and volunteers as well as our data safe, remains a fundamental priority for us. For this reason we are investing in and improving our infrastructures; improving our technological capability, reviewing our governance and

assurance frameworks, developing our internal change capability and investing in our people through a variety of staff engagement, wellbeing, communication and learning and development activities.

Objective and risks

Risks, mitigations and controls

Risks: non-compliance with legislative and regulatory standards; inconsistency across CGL services; recruitment and retention of an appropriately experienced and skilled workforce; ability to become a learning organisation

To deliver treatment and care that is safe, resilient and of high-quality. Safeguarding the most vulnerable, and helping people enjoy long, healthy and happy lives

Mitigations and controls: review and refresh of our current governance, assurance and continual improvement arrangements; development of a comprehensive people plan with a focus on recruitment, professional development and retention; review of service design model to improve consistency and efficacy

Risks: inability to recruit and retain diverse, talented workforce due to diminishing talent pool and competition across the sector

To support people within communities to change their lives by retaining, training and recruiting diverse talent to benefit the whole sector

Mitigations and controls: comprehensive people plan, leadership development programme, appropriate use of OHID funding and service redesign project

Risks: failure to engage or communicate with our people leading to poor levels of engagement, failure to manage media or reputation; breakdown in external relations; failure to attract and retain workforce; limited influence with external decision-makers/policy makers

To communicate effectively to better serve communities and improve staff engagement, whilst protecting organisational reputation by being prepared and agile in our response to crisis

Mitigations and controls: public affairs strategy, internal communication and engagement plan, collective voice, crisis management processes, people plan Risks: service user and workforce safety, reduced potential for interoperability of systems (ICS), cyber-attack, loss of contract, financial penalty, reputational damage Mitigations and controls: cyber security and penetration testing, IT security systems and processes, external scrutiny (BSI), business continuity plans, relationship management with ICO, Digital and IT strategy, people plan, workforce training and development

To effectively safeguard our Risks: service user and workforce safety, reduced potential for interoperability of data and information systems (ICS), cyber-attack, loss of contract, financial penalty, reputational damage Mitigations and controls: cyber security and penetration testing, IT security systems and processes, external scrutiny (BSI), business continuity plans, relationship management with ICO, Digital and IT strategy, people plan, workforce training and development To provide a safe working Risks: increased incidents: accidents, aggression; Litigation; Sickness; Enforcement environment action; Reputational damage; Unable to deliver services; Avoidable harm to people who use our services

Mitigations and controls: health and safety training, incl managing challenging behaviour, compliance with IPC guidance in services, internal policy, procedure, guidance and audit, health and safety risk assessments, health and safety on local service meeting agenda.

To ensure credible financial health to:

Risks: reputation damaged through excess reserves, OHID funding restricted in the short or long term, missed opportunity for innovation and growth, unable to respond to the need of people in local communities

demonstrate effective and ethical use of public funds

Mitigations and controls: financial controls and oversight of tendering, contractual due diligence framework, OHID guidance to support commissioner engagement, innovation fund, budgeting and financial processes and systems, external audit, assurance framework, management reporting

anticipate and respond to sector financial drivers
effectively manage financial reserves

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57 ANNUAL REPORT 2021-2022

Structure, governance and accountability

— have been, or are, or are likely to become victims of domestic abuse; or

Constitution

Change Grow Live is a company limited by guarantee and governed by a Memorandum and Articles of Association that determine its legal framework. Change Grow Live has a Code of Governance that identifies the values and expectations that control the conduct of its affairs.

— have been, or are, or are likely to become homeless; or suffer mental ill health; or

— have suffered a legal restriction on their liberty in any penal or correctional establishment;

The financial statements consolidate the results of the Charity and its subsidiary companies including Change Grow Live Services Ltd, Bounce Back Foundation and Bounce Back Project Ltd, all wholly owned subsidiaries of Change Grow Live (note 17).

to promote for the public benefit the prevention of criminal acts and of drug abuse and substance misuse and of homelessness;
to promote for the public benefit the protection of people and property from criminal acts and the effects of drug abuse and substance misuse;

Charity’s objects

The Charity’s Objects are detailed in the Memorandum of Association and are:

to relieve poverty in particular, but not exclusively, through the provision of housing;
to relieve sickness and to advance the education and training in particular of all persons (and members of their families) who:
to advance the education of the public by promoting study and research into homelessness and all aspects of and methods of crime prevention and delinquency and the prevention of drug abuse and substance misuse and to disseminate the useful results of such research;
have committed, or are likely to commit, a criminal act or acts; or
have been, or are, or are in danger of becoming substance misusers; or
have been, or are, or are in danger of becoming addicted to or dependent upon drugs of any description including without limitation on the generality of the foregoing illegal drugs, alcohol, solvents or other addictive substances; or
the promotion of charitable purposes within the other countries within Europe, for the advancement of education, the protection of health, the relief of poverty, sickness and distress and to reduce

substance related harm to the individual and the wider community;

to undertake such other activities as are charitable.

Charity governance code

Following a formal review of our Governance activities by The Good Governance Institute in October 2020 we have continued to refine and develop our systems, processes and ways of working. The Board of Trustees is confident that Change Grow Live follows the principles of the Charity Governance Code.

Board of trustees (Directors)

Duties and responsibilities

The trustees (directors) of the Charity, must act in accordance with a set of general duties. These duties are detailed in section 172 of the UK Companies Act 2006 which is summarised below.

A director of a company must act in the way they consider, in good faith, would be most likely to promote the success of the company for the benefits of its members as a whole, and in doing so have regard (amongst other matters) to:

a. the likely consequences of any decision in the long term;
b. the interests of the company’s employees;
c. the need to foster the company’s business relationships with suppliers, commissioners and others;
d. the impact of the company’s operations on the community and the environment;
e. desirability of the company maintaining a high reputation for high standards of business conduct.

On joining the board of trustees, a new trustee will be briefed on their duties and will be offered formal training from an external advisor. It is important to recognise that in a large charity such as ours, the trustees partly fulfil their duties through a governance framework that delegates dayto-day decision-making to the Executive Leadership team of the charity. Details of this can be found in our Governance Framework on pages 63 to 66.

The trustees consider that they have fulfilled their obligations under section 172. The following summarises how this has been achieved.

Risk management

We operate in an uncertain and challenging service delivery environment with stringent requirements. It is therefore vital that we effectively identify, evaluate, manage and mitigate the risks we face and we continue to develop our approach to risk management.

For details of our principal risks and uncertainties, and how we manage our risk environment please see pages 57 to 58.

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Statement of engagement with our employees

People are at the heart of what we do in terms of our employees and our service users. We believe in people and our culture and values are fundamental to the successful delivery of our services. With this in mind the development and investment in our people is integral to our charity.

A sub-committee of the board, the HR Committee, oversees the management and development of our people, including external assessment through Investors In People.

For further details on people please see pages 55 to 56.

Statement of Change Grow Live’s business relationships with suppliers and other stakeholders

We recognise the importance of engaging with our commissioners, professional bodies and other organisations both within our sector and outside of it. We work closely with Public Health England and the NHS on a range of issues and activities. We are active members of Collective Voice, the national alliance of drug and alcohol treatment and recovery charities. These relationships have been particularly important during the coronavirus pandemic.

We value all of our suppliers and have multiyear contracts with our key suppliers, adopting a partnership approach where possible. We use framework agreements to enable a wider supply chain and we work with a range of Social Enterprise suppliers. Our close working relationships with suppliers has served us particularly well during the pandemic, specifically in the sourcing of

personal protective equipment used by our frontline staff.

Community and environment

Our Believe in people approach addresses all the factors that impact on individual health and wellbeing and contribute to strong and cohesive communities. We aim to leverage our expertise and enable employees to support the communities around us. This is measured through our Social Value Impact and underpins our service delivery.

In addition, we actively monitor our energy usage and our carbon outputs and seek to utilise goods and services that reduce carbon outputs.

	2022	2021
UK Energyuse(kWh)	12,081,424	12,669,403
Associated greenhouse
gas emissions (Tonnes
CO2 equiv(TC02e))	2,433	2,637
Intensity ratio emissions
per FTE(TCO2e/FTE)	0.56	0.65

Associated greenhouse gas emissions have been calculated using the greenhouse gas protocol corporate standard.

We have introduced a number of energy saving initiatives which have resulted in a positive reduction in our energy consumption. These include:

100% certified green energy at all sites;
the use of an Energy broker to manage our energy contracts and generate efficiencies with any savings re-directed into energy saving projects;
smart meters where possible;
encouraging all employees to use public transport, video conferencing and efficient use of electricity;
reduce, reuse, recycle and aim for a paperless office;
installation of energy efficient elements for all new properties, refurbishments, and any replacements;
installation of sensor tabs of our basins to ensure unnecessary consumption of water.

Maintaining a reputation for high standards of service delivery

As an organisation, we operate within an ethical framework which forms the basis of our decision making. This is formally governed throughout our Governance Framework. Further details on this can be found on pages 63 to 66.

Operating within a regulated sector, we work closely with our regulators to ensure that our service delivery is of the highest possible standard.

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Governance framework

Operation of the Board

Trustees are recruited to the Board via a recruitment partner. This partner is usually chosen as part of a competitive tender process to ensure fairness. Recruitment partners use a full and detailed brief to identify potential candidates with the required skills and experience to fulfil our organisational strategy. The full recruitment and selection process includes a values based interview, project visits and a panel interview with our National Lived Experience group.

The skillset of the Board is reviewed on an ongoing basis by the Chair and Vice-Chair and forms part of the standard discussions at the HR Committee. We seek to recruit Board members who share our values and reflect gender and ethnic diversity.

All trustees receive a full induction and participate in on-going training events. Trustees regularly visit projects to review service delivery and the implementation of strategy and policy.

The Board meets at least four times a year and also holds two strategy development days. Trustees do not receive any remuneration but may be reimbursed for general expenses.

Day-to-day management is delegated to an Executive Management team led by the Chief Executive. Responsibility for review of the periodic management accounts and the annual financial statements is delegated to the Audit and Finance Committee.

Other specific responsibilities are delegated to five sub-committees. These committees meet regularly to provide in-depth analysis, scrutiny and oversight into the full range of the charity’s activities. The subcommittees provide detailed reports and recommendations to the full Board which help fulfil the risk management requirements and due diligence processes of the Board.

Board Sub-Committees

Audit and Finance Committee

The committee advises the Board on matters relating to: financial risk management and internal control; internal and external financial audit; financial management; large capital expenditure, investments, mergers & acquisitions; and IT quality in regard to financial reporting, operations and cyber risk.

Quality and Performance Committee

The committee advises the Board on Change Grow Live’s processes for ensuring the safety, effectiveness and quality of all clinical and social care service delivery and promoting continuous improvement through a learning culture. This includes overseeing evidence-based practice and protecting children, young people and adults from abuse and harm.

The committee monitors legal and regulatory compliance. They analyses incidents, lessons learnt and subsequent

remedial and preventative actions, including the reduction of preventable deaths. The committee also oversees organisational risk identification and management. They oversee and sign off research undertaken by Change Grow Live and escalated by the Research Oversight Group.

Brand and Business Development Committee

The Brand and Business Development Committee is charged with ensuring that strategic brand, marketing and business development issues are appropriately identified and managed.

Human Resources Committee (formerly Remuneration & Nominations Committee)

The Human Resources Committee advises the Board on: strategic and operational HR matters; workforce development; equality, diversity and inclusion; and health and safety.

Twice yearly the Trustees residing on Human

Resources Committee along with the Chief Executive meet separately to the main committee meeting to discuss and agree remuneration and nomination matters such as: the annual compensation and pay strategy of the Chief Executive, executive members and staff; and the recruitment, induction, and tenure of trustees.

Remuneration

Remuneration is set within the overall context of the purposes, aims and values of the charity and with recognition of the impact pay levels have on the wider pay policy of Change Grow Live.

Retention, recognition of performance and motivation are among the key considerations and principles used in setting remuneration levels, as are:

the types of skills, experience and competencies needed to undertake the role;
the scope, size, complexity, demands and levels of responsibility of the role;
changes in the nature, size, complexity, demands and levels of responsibility;
individual performance in the role against business plan targets and personal objectives along with Change Grow Live’s overall performance;
market scanning of other organisations’ pay and remuneration policies and levels;
Change Grow Live’s ability to pay;
the impact of any pay award on the wider organisation and the reputation of the charity.

Senior staff salary and performance reviews are undertaken in March of each year to coincide with the end of the financial year. Other staff pay is reviewed in October of each year. The process of setting executive salaries involves the Chief Executive recommending individual performance with each member of staff and reporting to the Human Resources Committee.

Our commitment is to narrow and ultimately eradicate any gender pay gaps within the organisation. We do not pay contractual bonuses to any staff and are pleased that significant progress has been made over the

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last three years to reduce pay gaps at both median and mean rates.

Research and Change Committee

The committee provides advice and oversight on research and development activities and where we implement change, advice, and guidance from large organisational change projects.

Public benefit

The Charities Act 2011 requires all charities to explicitly consider how their charitable aims are carried out for the public benefit. The Board of Trustees must:

ensure they carry out the aims of Change Grow Live for the public benefit;
have regard to the Charity Commission’s guidance on public benefit; and
report on Change Grow Live’s public benefit in the Trustees’ Annual Report.

The Board of Trustees has considered these requirements alongside Change Grow Live’s aims and activities, all of which are detailed in this report. The Board is satisfied that Change Grow Live has charitable aims that are carried out for the public benefit, in particular:

the benefits to individuals, families and communities (and hence the public) are clear and in line with Change Grow Live’s aims;
the beneficiaries are entirely appropriate to the aims;
there is no unreasonable restriction to accessing Change Grow Live’s services, either by poverty, any requirement to pay fees, any geographic restriction or the provision of services only for certain sections of the public; and
there is no private benefit.

In arriving at this conclusion, the Board of Trustees also had regard to the Charity Commission’s guidance on public benefit.

Fundraising

The charity had no fundraising activities requiring disclosure under S162A of the Charities Act 2011.

Our Modern Slavery Statement

We are committed to improving our practices to combat modern slavery and human trafficking. Change Grow Live recognise that slavery and human trafficking is a very real and hidden issue in our society. We invest in and demonstrate ethical practice at every level of activity. These principles guide our beliefs, behaviours, conversations, decisions, and actions. We will not tolerate or condone any connection, evidence or suspicion of modern slavery practices.

Our policies clearly set out our processes for ensuring that modern slavery, in any form, is identified and acted upon immediately. Our commitment to equality and human rights extends beyond legal compliance alone. We will do this by regularly reviewing our systems and controls to ensure that any form of slavery is not taking part in any part of our business activity or supply chains.

Change Grow Live has appropriate policies and procedures in place that underpin our commitment to ensure that there is no forced labour, child labour, slavery or human trafficking in its supply chains or in any part of our business. CGL does not have manufacturing facilities, therefore anti forced labour, child labour, slavery and human trafficking efforts are focused on the suppliers that manufacture products on its behalf.

This extends across all our work, from safer recruitment practices and due diligence across our entire business and supply chain, Modern Slavery Audit Tool through to our assessment framework and integrated audit processes. These include our Health and Safety, Whistleblowing, Safer recruitment, Equality, Diversity and Inclusion and Safeguarding policies along with the implementation of our new 20212024 Procurement Strategy.

Increasing knowledge and skills relating to the identification, management and prevention of modern slavery is being embedded throughout our policies, resources and learning opportunities. Including in the Procurement Strategy, Safeguarding Policies and procedures, Modern Slavery and Human Trafficking Toolkit, training offer and case management system.

Statement of trustees’ responsibilities

The trustees (who are also directors of Change Grow Live for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance

with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting.

Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

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

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the group and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts

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(Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

there is no relevant audit information of which the charitable group’s auditor is unaware; and
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 auditor is aware of that information.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report, including the strategic report on pages 9 to 56, was approved by

Sue Killen, Chair 21 September 2022

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Management and governance

Trustees[1 ]

Mike Pringle CBE (Chair, Retired by rotation 14 December 2021) Sue Killen (Chair, appointed 14 December 2021) Andreas Raffel (Vice Chair, retired by rotation 14 December 2021) Caroline Shuldham (Vice Chair) Sheena Asthana Rachel Atkinson

Nick Burstin (retired by rotation 14 December 2021) Jean Daintith Craig Denholm

John Harris (resigned 21 September 2021) Rahul Jaitly Stu McMinnies[2] Elaine Hindal (appointed 14 December 2021) Deborah Rozansky (appointed 14 December 2021) Jim Heptinstall (appointed 14 December 2021) Tim Sampey (appointed 14 December 2021)

Co-opted advisors

Anna Purchas

Phil Abram (resigned 27 October 2021) Paul Barry Mark Essex Peter Yarwood

Committees

Audit and Finance Committee

Quality and Performance Committee[3] Human Resources Committee[4] Brand and Business Development Committee Research and Change Committee[(New)]

Committee(s)

Chair

Stu McMinnies Caroline Shuldham Jean Daintith Elaine Hindal Rahul Jaitly

Executive management team

Mark Moody Chief Executive and Company Secretary

Nic Adamson

Executive Director (Deputy Chief Executive, appointed 1 June 2022)

Dr Prun Bijral Executive Medical Director and Responsible Officer

Andrew Mondon Chief Finance Officer

Bernie Casey Executive Director

Vicki Markiewicz Executive Director

Sue Shaw Executive Director

Professional advisors

Auditors

Crowe U.K. LLP

55 Ludgate Hill, London, EC4M 7JW

Bankers

Barclays Bank plc 2nd Floor, 90-92 High Street, Crawley, West Sussex, RH10 1BP

Legal

DMH Stallard

Gainsborough House, Pegler Way, Crawley, West Sussex, RH11 7FZ

Hempsons The Exchange, Station Parade, Harrogate, North Yorkshire, HG1 1DY

Registered and principle office

3rd Floor, Tower Point, 44 North Road, Brighton BN1 1YR

Company number

England and Wales 03861209

Charity number

England and Wales 1079327 Scotland SC039861

Trustees hold office for a term of three years which can be extended for a further three years and can be extended beyond this in special circumstances.
The Board agreed that the Trusteeship of Stu McMinnies would be extended beyond his 6-year term to enable the recruitment of a replacement Trustee
Formerly Integrated Governance Committee
Formerly Remuneration and Nominations Committee

ANNUAL REPORT 2021-2022

Independent Auditor’s report

To the Members and Trustees of Change Grow Live

Basis for opinion

Opinion

We have audited the financial statements of Change Grow Live (‘the charitable company’) and its subsidiaries (‘the group’) for the year ended 31 March 2022 which comprise The Consolidated Statement of Financial Activities, Group and Charity Balance Sheets, Consolidated statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

In our opinion the financial statements:

Conclusions relating to going concern

give a true and fair view of the state of the group’s and the charitable company’s affairs as at 31 March 2022 and of the group’s income and expenditure, for the year then ended;

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s or the group’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (amended).

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit:

the information given in the trustees’ report, which includes the directors’ report and the strategic report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors’ report included within the trustees’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

adequate and proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or

ANNUAL REPORT 2021-2022

certain disclosures of trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and noncompliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining

audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011, The Charities and Trustee Investment (Scotland) Act 2005, together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s and the group’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company and the group for fraud. The laws and regulations we considered in this context for the UK operations were, CQC Regulations for service providers and managers, taxation legislation, Health and Safety legislation and General Data Protection (GDPR).

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing and recognition of contract income, recording the impact of CQC regulatory reviews and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Audit & Risk Committee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, sample testing of contract income, including consideration of timing of recognition, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission and the CQC, and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations.

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Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Naziar Hashemi | Senior Statutory Auditor For and on behalf of Crowe U.K. LLP , Statutory Auditor, London Date: 11[th] November 2022

ANNUAL REPORT 2021-2022

Consolidated statement of financial activities

(incorporating the income and expenditure account) for the year ended 31 March 2022

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Unrestricted Restricted Group Total Unrestricted Restricted Group Prior Year
Funds Funds Funds 2022 Funds Funds Funds 2021
Notes £’000 £’000 £’000 £’000 £’000 £’000
Income and endowments
from:
Donations and legacies 1 219 - 219 248 282 530
Investments 1 72 - 72 204 - 204
Charitable activities:
Health and social care
215,476 14,645 230,121 217,563 643 218,206
services
Training and employability 2,278 532 2,810 1,186 - 1,186
Other income 9,003 - 9,003 - - -
Total 227,048 15,177 242,225 219,201 925 220,126
Expenditure on:
Charitable activities:
Health and social care
3 219,616 15,386 235,002 211,429 253 211,682
services
Training and employability 3 3,195 483 3,678 1,967 189 2,156
Total 3 222,811 15,869 238,680 213,396 442 213,838
Net income/(expenditure) 2 4,237 (692) 3,545 5,805 483 6,288
Transfers between funds 13 - - - - -
Net incoming resources
before other recognised 4,237 (692) 3,545 5,805 483 6,288
gains/(losses
Other recognised gains/
(losses)
Actuarial (losses)/gains
on Social Housing pension 16 180 - 180 (682) - (682)
schemes
Actuarial (losses)/gains on
defined-benefit pension 16 617 - 617 (752) - (752)
schemes
Cancellation of preference 17 - - - 214 - 214
shares
Gains/(losses) on
revaluation of freehold 5 850 - 850 (726) - (726)
properties
Net movements in funds 5,884 (692) 5,192 3,859 483 4,342
Reconciliation of funds
Total funds brought forward 35,961 1,835 37,796 32,102 1,352 33,454
Total funds carried forward 41,845 1,143 42,988 35,961 1,835 37,796
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The Charity reports Total income and endowments of £239,625K (2021: £218,398K) and Net income of £4,614K (2021: £6,195K). The Group has no recognised gains or losses for the year other than as detailed above.

Balance sheets as of 31 March 2022

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Group Charity
2022 2021 2022 2021
Notes £’000 £’000 £’000 £’000
Fixed assets
Intangible assets 5 - - 50 50
Tangible assets 5 9,180 8,330 9,180 8,330
9,180 8,330 9,230 8,380
Current assets
Debtors 6 51,892 37,377 55,169 45,134
Cash at bank and
54,055 51,314 42,788 39,610
in hand
88,691 97,957 84,744
Creditors:
amounts falling
(62,853) (48,854) (54,331) (45,442)
due within one
year 7
Net current assets 43,094 39,837 43,626 39,302
Creditors:
amounts falling
8 (84) (84) (84) (84)
due after more
than one year
Provisions for
liabilities and 9 (6,192) (6,419) (6,191) (6,419)
charges
Provisions for
defined pension 9 (3,010) (3,868) (3,010) (3,868)
obligations
Net assets 42,988 37,796 43,571 37,311
Funds
Unrestricted 11 26,845 35,961 27,566 35,568
Designated 11 15,000 - 15,000
Restricted 12 1,143 1,835 1,005 1,743
42,988 37,796 43,571 37,311
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Approved by the Board of Directors and Trustees on 21 September 2022 and signed on its behalf by:

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Stuart McMinnies | Trustee Sue Killen | Chair
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The net movements in the Group’s funds for the year arise from the Group’s continuing operations.

The Accounting Policies on pages 81 to 85 and the notes on pages 87 to 111 form part of these accounts.

A separate Statement of Financial Activities is not presented for the Charity itself as it has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006.

The Accounting Policies on pages 81 to 85 and the notes on pages 87 to 111 form part of these accounts. Company Registration Number: 03861209 (England and Wales).

ANNUAL REPORT 2021-2022

Consolidated statement of cash flow

as at 31 March 2022

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Group 2022 Group 2021
Notes £’000 £’000
Cash flows from operating activities :
Net cash provided by operating activities 15 2,669 1,051
Cash flows from investing activities:
Dividends, interest and rents from investments 72 203
- -
Finance charges on defined benefit pension scheme deficit payment plan
Proceeds from the sale of property 5 - -
Purchase of tangible fixed assets 5 - -
Net cash used by investing activities 72 203
Change in cash and cash equivalents in the year 2,741 1,254
Cash and cash equivalents at the beginning of the year 51,314 50,060
Cash and cash equivalents at the end of the year 54,055 51,314
Reconciliation of net cash flow to movement Group 2022 Group 2021
in net debt £’000 £’000
Increase in cash in the year 2,741 1,254
Decrease in net debt - -
Cash and cash equivalents at the beginning of the year 51,314 50,060
Cash and cash equivalents at the end of the year 54,055 51,314
At 1st April 2021 Cash Flow At 31st March 2022
Analysis of changes in net debt £’000 £’000 £’000
Cash at bank and in hand 51,314 2,741 54,055
Bank and other loans (84) - (84)
Total 51,230 2,741 53,971
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The Accounting Policies on pages 81 to 85 and the notes on pages 87 to 111 form part of these accounts.

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ANNUAL REPORT 2021-2022
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ANNUAL REPORT 2021-2022

Accounting policies

General information

afforded by section 408 of the Companies Act 2006. Change Grow Live Services Ltd, Bounce Back Foundation and Bounce Back Project Ltd are included within the group financial statements on a line by line basis with intercompany transactions eliminated on consolidation.

Change Grow Live is a private company limited by guarantee and incorporated in England. The registered office address is 3rd Floor, Tower Point, 44 North Road, Brighton BN1 1YR. The company registration number is 03861209 (England and Wales).

Basis of preparation

The principal policies of the Group are as follows:

The financial statements of the Charity, which is a public benefit entity under FRS 102, have been prepared under the historical cost convention, as modified by the revaluation of certain fixed assets, in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the 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) (Charities SORP (FRS 102)), OSCR and the Companies Act 2006.

a. Going concern

The Board of Trustees has reviewed Change Grow Live’s activities, financial position and risk management policies together with factors likely to affect future development, including the impact of economic uncertainty on contract income and service delivery. Our trustees have concluded that, the ongoing monitoring of financial performance and risk management, it is reasonable to expect Change Grow Live to have adequate resources to continue in operation for the foreseeable future. Accordingly, the going concern basis of accounting continues to be adopted in preparing the financial statements.

Basis of consolidation

These financial statements consolidate the results of the Charity and its subsidiary companies Change Grow Live Services Ltd, Bounce Back Foundation and Bounce Back Project Ltd, all wholly owned subsidiaries of Change Grow Live (note 17). A separate Statement of Financial Activities is not presented for the Charity itself as it has taken advantage of the exemptions

b. Income

Incoming resources from charitable activities includes contract and grant income, rents receivable and other sundry receipts.

Contract income is recognised in line with the delivery of the service and is accrued or deferred where required when cash is

received in advance or arrears of service provision.

Where income is related to performance and specific deliverables, income is recognised as the Charity earns the right to consideration by its performance, including contracts which contain payment by results requirements.

Grant, donation, legacy and other income is recognised when the charity becomes entitled to the funds, receipt is probable and amounts can be measured reliably.

Where conditions exist which restrict the use

of income to a particular purpose, income is recorded in an appropriate restricted fund.

c. Project accounting/allocation

Income and direct costs relating to charitable activities are allocated to the charitable activity category of ‘Health and social care services’ and ‘Training and education’.

Support costs are apportioned to charitable activities based on the direct costs of those activities.

d. Classification of expenditure

Direct costs represent all costs which relate directly to charitable activities and governance costs. Support costs are those incurred to support charitable activities and governance.

e. Project start-up costs

Direct costs represent all costs which relate directly to charitable activities and governance costs. Support costs are those incurred to support charitable activities and governance.

f. Intangible fixed assets

Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

g. Tangible fixed assets

Freehold property

In accordance with FRS 102 freehold land is not being depreciated. Depreciation is charged on freehold buildings over a period of 50 years on a straight-line basis. The trustees consider the market value of the properties on an annual basis, together with reviewing them for impairment in accordance with FRS 102. Freehold land and buildings are initially recognised at cost but are subject to periodic revaluation by independent Chartered Surveyors.

Capitalisation of other assets

Leasehold improvements, computers and other equipment purchased for specific projects are treated as revenue expenditure at the date the cost is incurred as the economic benefit derived from their use is tied into the delivery of the service and not the direct benefit of the Charity.

h. Investments

The charity’s investment in its subsidiary company is valued at cost.

ANNUAL REPORT 2021-2022

i. Dilapidation provision

Provision is made for the legal obligation in property leases to reinstate the premises to the condition they were at the date the lease was signed and an estimate is made of the cost of that reinstatement.

j. Financial Instruments

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies that are classified as debt, are initially recognised at transaction price. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

k. Funds

Restricted funds

Restricted funds are those whose application is limited to those causes specified by the donor. Any deficit incurred on any individual restricted fund is written

off to the ‘Unrestricted fund’ in the financial year in which the deficit occurs.

Designated funds

Designated funds are allocated for a specified purpose to be utilised for the development of the organisation. Expenditure incurred is matched against the appropriate fund as expenditure arises.

Unrestricted funds

For control and audit purposes funds received for each project are accounted for individually with the relevant incoming resources and expenditure allocated accordingly. Expenditure for projects includes both direct costs attributable to the project and appropriate recharges for support costs.

l. Leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Lease incentives are spread over the lease term.

m. Pension scheme arrangements

The Charity operates both defined benefit and defined contribution pension schemes for its employees. All defined benefit schemes are closed to new entrants.

The assets of any defined benefit and defined contribution pension schemes are held separately from those of the Charity.

Defined benefit schemes current service costs alongside the expected return on the scheme assets less the scheme interest costs are charged to the Statement of Financial Activities. The scheme actuarial gains and

losses are recognised immediately as other recognised gains and losses.

Defined benefit scheme assets are measured at fair value at the balance sheet date. Scheme liabilities are measured on an actuarial basis at the balance sheet date using the projected unit method and discounted at a rate equivalent to the current rate of return on a high quality corporate bond of equivalent term to the scheme liabilities.

The resulting defined benefit asset or liability

is presented separately after other net assets on the face of the Balance Sheet.

Where the charity participates in a multiemployer defined benefit scheme it is not always possible to identify on a reasonable and consistent basis the Charity’s share of underlying assets and liabilities as the assets are co- mingled for investment purposes and the benefits are paid out of the Plan’s total assets. Accordingly, due to the nature of such schemes, the accounting charge for the period under FRS 102 represents the employer contribution payable. The liability to make payments to fund any deficit relating to past service in such plans is recognised where the Charity has entered into an agreement to make those payments. Pension costs for defined contribution schemes are charged to the Statement of Financial Activities for the period in which they are payable.

An additional cessation liability is measured and recognised at the balance sheet date. A cessation liability is due when the last active member of the defined benefit scheme leaves for any given participation. Any shortfall between the asset and liability at

that date will be due to the defined benefit scheme organisation. The cessation liability is measured using the projected unit method and discounted at a rate equivalent to the current rate of return on gilts less the actuarial scheme valuation. The cessation liability is presented within accruals.

n. Judgements and key sources of estimation uncertainty

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.

Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. In particular, judgements are made in the following areas:

Depreciation and amortisation rates are over the estimated useful economic life of the assets;
Dilapidation provisions are an estimate of the cost to reinstate premises in line with lease obligations;
Freehold properties are held at valuation and continue to be maintained to a high standard. Trustees are

ANNUAL REPORT 2021-2022

satisfied that there are no indications of impairment and the current valuations remains appropriate. Whilst the impact of the ongoing pandemic has created an increased level of uncertainty around the UK property market, Trustees are satisfied that the valuation of property remains materially correct;

Pension assumptions for defined benefit pension schemes include, amongst others, estimates for longevity, discount rates and inflation.

o. Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with maturities of three months or less.

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85 ANNUAL REPORT 2021-2022 86
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ANNUAL REPORT 2021-2022

Notes to the consolidated financial statements

(For the year ended 31 March 2022)

3. Expenditure on charitable activities

1. Incoming resources

Donations and legacies Donations	Group 2022 £’000 Group 2021 £’000

	219 530
Investment income Interest on UK cash deposits
	Group 2022 £’000 Group 2021 £’000

	72 204

Incoming resources from charitable activities

Incoming resources from charitable activities includes contract income from statutory sources and other sundry receipts. Grant income recorded during the year is disclosed within note 12, ‘Restricted funds’.

2. Net income

Net incoming resources is stated after charging: Auditor's remuneration: -Audit services -Non-audit services Operating lease rentals: -Plant and machinery -Land and buildings Depreciation and amortisation	Group 2022 £’000 Group 2021 £’000


	68 65
	49 4

	1,092 1,030
	5,685 5,795
	142 172

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Direct Support Group 2022 Direct Support Group 2021
costs costs Total costs costs Total
£’000 £’000 £’000 £’000 £’000 £’000
Charitable activities:
Health and social care services 215,475 19,527 235,002 193,438 18,244 211,682
Training and emplyability 2,804 874 3,678 1,820 335 2,155
Total 218,279 20,401 238,680 195,258 18,579 213,837
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Total Support costs include Governance costs of £185K (2021: £110K).

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HR and Business Finance and Central Administration Group 2022
Training Support and IT Legal Services and Communications Total
£’000 £’000 £’000 £’000 £’000
Support costs allocated to
Charitable activities:
Health and social care services 2,640 9,704 2,294 4,889 19,527
Training and employability 51 - 50 773 874
Total 2,691 9,704 2,344 5,662 20,401
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HR and Business Finance and Central Administration Group 2022
Training Support and IT Legal Services and Communications Total
£’000 £’000 £’000 £’000 £’000
Support costs allocated to
Charitable activities:
Health and social care services 2,332 8,210 2,384 5,318 18,244
Training and employability 6 14 67 248 335
Total 2,338 8,224 2,451 5,566 18,579
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Support costs have been allocated to Charitable activities based on the direct costs of those activities.

Audit services fees, inclusive of VAT, are paid to Crowe U.K. LLP. Non-audit services of £49K includes £1K for professional fees, £7k for Taxation services, £24k for Assurance and £17K for VAT advice (2021: Non-audit services of £4K includes £3K for professional fees and £1K for VAT advice).

ANNUAL REPORT 2021-2022

Notes to the consolidated financial statements for the year ended 31 March 2022 (cont.)

4. Staff costs, trustee remuneration and expenses, and the cost of key management personnel

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Group 2022 Group 2021
£’000 £’000
Wages and salary costs 127,505 112,341
Social security costs 12,318 10,905
Redundancy costs 59 523
Training costs 910 592
Recruitment and general payroll costs 1,120 824
Pension costs for defined contribution
3,800 3,316
pension schemes
Pension costs for defined benefit pension
1,814 1,330
schemes
Agency and third party organisations 21,324 18,958
Total 168,850 148,789
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Redundancy costs above relate to the costs of restructuring services at or around the commencement of services, or in response to changes in the funding and financial position on contracts. Total redundancy and termination costs paid in 2022 were £107K (2021: £560K). £nil remained unpaid at 31 March 2022 (2021: £80K).

Trustee remuneration and expenses are disclosed in note 20.

The number of higher paid employees who received total remuneration in the following bands were as follows:

£60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 £110,000 to £119,999 £120,000 to £129,999 £130,000 to £139,999 £140,000 to £149,999 £150,000 to £159,999 £160,000 to £169,999 £170,000 to £179,999 £180,000 to £189,999 £200,000 to £209,999	Group 2022 Number Group 2021 Number
	17 30
	20 15
	22 16
	12 15
	8 8
	7 2
	1 8
	9 7
	4 2
	2 1
	1
	- 3
	1 1
	1 1

The key management personnel of the Group comprises 7 (2021: 7) employees: the Chief Executive, six Executive Directors, the Chief Finance Officer and the Executive Medical Director. The total employee remuneration, benefits and contractual payments, inclusive of pension contributions and social security costs paid by the Charity, of the key management personnel were £1,274,960 (2021: £1,597,725).

The following table shows the base salaries and employer pension contributions of a number of the Executive Leadership Team:

Leadership Team:
Chief Executive Ofcer Chief Finance Ofcer Medical Director	Base salary Employer pension contributions
	2022 £’000 2021 £’000 2022 £’000 2021 £’000
	183 177 23 23
	142 134 7 6
	208 201 7 7

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Group 2022 Group 2021
Number Number
Employee numbers:
Average number of employees 4,380 4,057
Average number of full time equivalents 3,874 3,595
Average number of full time equivalents
split between:
Direct project staff 3,511 3,289
Operational support staff 65 45
Central support staff 298 261
Total 3,874 3,595
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A review of medical consultants’ salaries was carried out during the year.

91 (2021: 83) of the higher paid employees were accruing pension benefits under a defined contribution scheme and 6 (2021: 14) under defined benefit schemes.

Contributions of £3,800,420 (2021: £3,299,081) were paid into a defined contribution scheme. The other employees were members of the SHPS, NHS, LGPS or Civil Service defined benefit schemes (see note 16) into which contributions of £1,874,776 (2021: £2,040,158) were paid during the year. Employers’ pension contributions outstanding at the year end amounted to £539,289 (2021: £495,518).

ANNUAL REPORT 2021-2022

Notes to the consolidated financial statements for the year ended 31 March 2022 (cont.)

5. Tangible fixed assets — Group and Charity

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Freehold property Total
£’000 £’000
Cost/valuation
At 1st April 2021 8,330 8,330
Additions - -
- -
Disposals
Revaluation 850 850
At 31st March 2022 9,180 9,180
Depreciation
- -
At 1st April 2020
Charge for the year 142 142
- -
Disposals
Revaluation (142) (142)
At 31st March 2022 - -
Net Book Value
At 31st March 2022 9,180 9,180
At 31st March 2021 8,330 8,330
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The total cost and valuation of freehold property at 31 March 2022 was £9.2 million and consists of nine properties. All nine properties have been formally valued to current market value by several professional surveyors with effective dates ranging from 21 March 2022 to 23 March 2022. All valuations were carried out in accordance with the Global Standards of the Royal Institute of Chartered Surveyors. In accordance with FRS 102, this resulted in an increase in carrying value of £0.7 million. The carrying amount that would have been recognised had the assets been carried under the historical cost model is £9.2 million. Depreciation is charged on freehold buildings on a straight-line basis over a period of 50 years.

The original cost of the freehold properties was £4.9 million.

6. Debtors

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Group Charity
2022 2021 2022 2021
£’000 £’000 £’000 £’000
Income receivable 35,732 33,543 13,819 9,771
Other debtors 13,695 1,483 799 1,062
Intercompany - - 38,118 31,963
Prepayments 2,465 2,351 2,433 2,338
Total 51,892 37,377 55,169 45,134
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Included within ‘Income receivable’ is an amount of £0.54 million (2021: £0.09 million) relating to amounts invoiced in respect of the 2022-2023 financial year. An equivalent amount is included within ‘Deferred income’ in note 7.

7. Creditors

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Group Charity
2022 2021 2022 2021
£’000 £’000 £’000 £’000
Trade creditors 4,368 6,551 4,210 5,992
Deferred income 14,184 8,838 7,495 5,194
Social security and
11,802 9,545 11,788 10,750
other taxes
Accruals 21,812 21,292 21,585 21,269
Other creditors 10,687 2,628 9,253 2,237
Total 62,853 48,854 54,331 45,442
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Movements in deferred income

Group Charity	At 1 April 2021 £’000 Released £’000 Deferred £’000 At 31 March 2022 £’000
	8,838 (7,162) 12,508 14,184
	5,194 (4,232) 6,533 7,495

Contract income and grants are accounted for on an accruals basis in the period in which the performance criteria are met. Income is deferred due to the timing of receipts for contract income and grants.

8. Creditors: amounts falling due after more than one year

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Group Charity
2022 2021 2022 2021
£’000 £’000 £’000 £’000
Bank and other loans 84 84 84 84
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The loan from Brighton and Hove City Council is only repayable if the property is sold and is non-interest bearing. It is secured on the freehold property in St Andrew’s Road, Portslade, East Sussex.

Change Grow Live has provided Barclays Bank with a Debenture, dated 4 September 2013, in support of its Bond, Guarantee and Indemnity (BGI) facilities and a charge over its freehold property at 140 - 142 King’s Cross Road, London. In respect of the Debenture, a formula has been agreed whereby ‘Good UK Debtors under 90 days’ have to provide a minimum of two times cover against BGI exposure at any time. As at 31 March 2022, Change Grow Live had £1.9 million of BGI exposure (2021: £1.9 million) which was more than covered by ‘Good UK Debtors under 90 days’ which amounted to £32.2 million (2021: £28.6 million).

Included within ‘Prepayments’ is an amount of £0.47 million (2021: £nil) relating to unclaimed VAT. HMRC have now agreed a final value and £1.15 million will be repaid to Change Grow Live during October 2022.

ANNUAL REPORT 2021-2022

Notes to the consolidated financial statements for the year ended 31 March 2022 (cont.)

9. Provisions for liabilities and charges — Group and Charity

Unrestricted funds — Charity

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Pension Dilapidation
provisions provision Total
£’000 £’000 £’000
At 1st April 2021 3,868 6,419 10,287
Amounts released in the year (858) (352) (1,210)
Additional amounts provided - 125 125
At 31st March 2022 3,010 6,192 9,202
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The pension provision includes Local Government Pension Scheme of £2.5 million (2021: £2.9 million) and Social Housing Pension Scheme of £0.5 million (2021: £1.1 million). A provision for NHS pension schemes of £0.2 million (2021: £0.2 million) has been made and is disclosed in other creditors in note 7.

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Total funds Other Total funds
brought forward Net incoming Gross transfers recognised carried forward
at 1st April 2021 resources between funds (losses) at 31st March 2022
£’000 £’000 £’000 £’000 £’000
Designated reserves - - 15,000 - 15,000
- - -
Designated reserves 15,000 15,000
Unrestricted funds 31,744 7,006 (15,000) - 23,750
Pension reserve (3,868) (1,655) - 797 (4,726)
Free reserves 27,876 5,351 (15,000) 797 19,024
Revaluation reserve 3,273 - - 850 4,123
Fixed assets net of - - -
4,419 4,419
related loans
Total unrestricted funds 35,568 5,351 - 1,647 42,566
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Unrestricted funds — Group (cont.)

10. Limited liability

The liability of each member of the charity is limited to £1.

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Total funds Other Total funds
brought forward Net incoming Gross transfers recognised carried forward
at 1st April 2020 resources between funds (losses) at 31st March 2021
£’000 £’000 £’000 £’000 £’000
Unrestricted funds 27,017 5,403 (497) 214 32,137
Pension reserve (2,836) 402 - (1,434) (3,868)
Free reserves 24,181 5,805 (497) (1,220) 28,269
Revaluation reserve 3,346 - 653 (726) 3,273
Fixed assets net of - -
4,575 (156) 4,419
related loans
Total unrestricted funds 32,102,102102 5,805,805805 - (1,946)1,946),946)946)) 35,961,961961
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11. Unrestricted funds — Group

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Total funds Other Total funds Free reserves 24,181 5,805 (497) (1,220) 28,269
brought forward Net incoming Gross transfers recognised carried forward Revaluation reserve 3,346 - 653 (726) 3,273
at 1st April 2021 resources between funds (losses) at 31st March 2022
£’000 £’000 £’000 £’000 £’000 Fixed assets net of - -
4,575 (156) 4,419
Designated reserves - - 15,000 - 15,000 related loans
- - - Total unrestricted funds 32,102,102102 5,805,805805 - (1,946)1,946),946)946)) 35,961,961961
Designated reserves 15,000 15,000
Unrestricted funds 32,137 5,892 (15,000) - 23,029
Pension reserve (3,868) (1,655) - 797 (4,726) Unrestricted funds — Charity (cont.)
Free reserves 28,269 4,237 (15,000) 797 18,303
Revaluation reserve 3,273 - - 850 4,123
Fixed assets net of - - - Total funds Other Total funds
related loans 4,419 4,419 brought forward Net incoming Gross transfers recognised carried forward
at 1st April 2020 resources between funds (losses) at 31st March 2021
Total unrestricted funds 35,961 4,237 - 1,647 41,845 £’000 £’000 £’000 £’000 £’000
Unrestricted funds 26,626 5,615 (497) - 31,744
Pension reserve (2,836) 402 - (1,434) (3,868)
Free reserves 23,790 6,017 (497) (1,434) 27,876
Revaluation reserve 3,346 - 653 (726) 3,273
Fixed assets net of - -
4,575 (156) 4,419
related loans
Total unrestricted funds 31,711 6,017 - (2,160) 35,568
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The Revaluation reserve relates to freehold properties (note 5).

ANNUAL REPORT 2021-2022

Notes to the consolidated financial statements for the year ended 31 March 2022 (cont.)

12. Restricted funds

f. PHE Capital Grant – Stockton

Funding of a recovery gym in Middlesbrough.

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Total funds Gross Total funds
brought Net transfers carried forward
forward Incoming Resources incoming between at 31st March
at 1st April 2021 resources expended resources funds 2022
£’000 £’000 £’000 £’000 £’000 £’000
Health and social care services
- Capital funds
a. Brighton & Hove PCT 300 - - - - 300
b. Brighton & Hove PCT 253 - - - - 253
Capital Funds 553 - - - - 553
Health and social care services
- Revenue funds
c. PHE Capital funding - 359 - 359 (359) - -
Blackburn with Darwen
d. PHE Capital funding - East 24 - - - - 24
Lancashire
e. PHE Capital funding - 416 - - - - 416
Central & North Lancashire
f. PHE Capital Grant - Stockton 24 - 24 (24) - -
g. Big Lottery 9 - - - - 9
h. Sova funds 358 - 358 (358) - -
i. Donations to support
individuals entering 92 532 483 49 - 141
employment
j. PHE Adder funding - 1,185 1,185 - - -
k. HIS – Blackburn with Darwen - 39 39 - - -
l. PHE – IPS funding - 258 258 - - -
m. PHE – Universal funding - 8,117 8,117 - - -
n. MHCLG funding - 5,046 5,046 - - -
Revenue Funds 1,282 15,177 15,869 (692) - 590
Restricted Funds - 1,835 15,177 15,869 (692) - 1,143
Group and Charity
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a. Brighton & Hove Primary Care Trust

Funding towards the purchase of a freehold property in Hove, East Sussex in 2010-11.

b. Brighton & Hove Primary Care Trust

Funding towards the purchase of a freehold property in Eastbourne, East Sussex in 2014-15.

c. PHE Capital funding - Blackburn with Darwen

Funding for a women’s’ centre property refurbishment and a drugs meter at the Blackburn with Darwen project.

d. PHE Capital funding - East Lancashire

g. Big Lottery

Various funding including:

To Improve systems and services to meet the needs of families where a parent is dependent on alcohol
Building safer communities through local volunteers to work with sex offenders to minimise alienation and support reintegration to prevent sexual reoffending.
PHE grant funding to support for children growing up in households with an adult dependent on alcohol
Helping people gain employment and skills mentoring support.
Raising awareness across Newcastle of the dangers of cocaine and crack cocaine use.

h. Sova funds

Funding towards working with military veterans to achieve and reaching continued health based in Rotherham.

i. Restricted donations

Various grants and donations received for specific purposes to support the training and employability of ex-offenders.

j. PHE Adder funding

The programme seeks to ensure that more people get effective treatment, with enhanced treatment and recovery provision, including housing and employment support, and improved communication between treatment providers and courts, prisons, and hospitals.

k. HIS Blackburn with Darwin

Intensive support for homeless individuals.

l. PHE – IPS funding

Individual placement and support for drug or alcohol dependency in community treatment services.

m. PHE – Universal funding

Grant received to support drug and alcohol treatment with a focus on reducing drug related crime and deaths.

n. MHCLG funding

Grant to support individuals living on the street.

Social Enterprise Scheme for refurbishment and re-sale of furniture.

e. PHE Capital funding - Central & North Lancashire

To help create a well-led skilled and valued adult social care workforce.

ANNUAL REPORT 2021-2022

Notes to the consolidated financial statements for the year ended 31 March 2022 (cont.)

12. Restricted funds (cont.)

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Gross Total funds
Total funds Net transfers carried forward
brought forward Incoming Resources incoming between at 31st March
at 1st April 2020 resources expended resources funds 2021
£’000 £’000 £’000 £’000 £’000 £’000
Health and social care
services - Capital funds
a. Brighton & Hove PCT 300 - - - - 300
b. Brighton & Hove PCT 253 - - - - 253
Capital Funds 553 - - - - 553
Health and social care
services - Revenue funds
c. PHE Capital funding - 184 175 - 175 - 359
Blackburn with Darwen
d. PHE Capital funding - 12 12 - 12 - 24
East Lancashire
e. PHE Capital funding -
Central & North 210 210 (4) 206 - 416
Lancashire
f. PHE Capital Grant - 24 - - - - 24
Stockton
g. Big Lottery 11 246 (248) (2) - 9
h. Sova funds 358 - - - - 358
i. Donations to support
individuals entering - 283 (191) 92 - 92
employment
Revenue Funds 799 926 (443) 483 - 1,282
Restricted Funds - 1,352 926 (443) 483 - 1,835
Group and Charity
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13. Analysis of Group net assets between funds

14. Commitments due under operating leases

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Land and buildings Other
Group Group Group Group
2022 2021 2022 2021
£’000 £’000 £’000 £’000
Gross obligations repayable
on leases:
expiring within one year 3,400 3,812 680 892
expiring between two and
five years 6,195 7,403 743 664
expiring in more than five years 5,690 5,112 - -
Total 15,285 16,327 1,423 1,556
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15. Reconciliation of net income to net cash inflow from operating activities

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Group 2022 Group 2021
£’000 £’000
Net income for the year 3,545 6,288
Actuarial and pension (losses) 797 (1,434)
Dividends, interest and rents from investments (72) (204)
Cancellation of preference shares - 214
Depreciation charges - 155
Revaluation depreciation - (653)
(Increase) in debtors (14,515) (12,217)
Increase in creditors 13,999 7,276
(Decrease)/Increase in provisions (1,085) 1,625
Net cash provided by operating activities 2,669 1,051
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Creditors:
Intangible and amounts falling Provisions for
tangible fixed due after more liabilities and Total
assets Net current assets than one year charges 2022
£’000 £’000 £’000 £’000 £’000
Unrestricted funds 8,627 42,504 (84) (9,202) 41,845
Restricted funds 553 590 - - 1,143
Total 9,180 43,094 (84) (9,202) 42,988
Creditors:
Intangible and amounts falling Provisions for
tangible fixed due after more liabilities and Total
assets Net current assets than one year charges 2021
£’000 £’000 £’000 £’000 £’000
Unrestricted funds 7,777 38,555 (84) (10,287) 35,961
Restricted funds 553 1,282 - - 1,835
Total 8,330 39,837 (84) (10,287) 37,796
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ANNUAL REPORT 2021-2022

Notes to the consolidated financial statements for the year ended 31 March 2022 (cont.)

16. Pension schemes

Introduction

This note provides details of a number of defined benefit pension schemes which Change Grow Live participates in as an employer. With the exception of the Social Housing Pension Scheme, Change Grow Live has obtained formal membership of these NHS and Local Government Pension Schemes (LGPS) as a result of being commissioned to deliver services which required members of these schemes to transfer in to Change Grow Live. All the defined benefit pension schemes are closed to new members.

Social Housing Pension Scheme (SHPS)

Change Grow Live participated in the Social Housing Pension Scheme (SHPS), a multiemployer scheme which provides benefits to some 500 non-associated employers. The scheme is a defined benefit scheme in the UK. Within the scheme, Change Grow Live operated a final salary benefit structure with a 1/60th accrual rate for its members. The scheme is closed to new members and it was closed to future accrual as at 1 April 2017 and the three active members at that time were transferred into the SHPS defined contribution scheme. For Financial Years ending on or after 31 March 2020 the way in which an employer’s Defined Benefit pension obligation in SHPS is stated in its company accounts has changed. Previously there has been insufficient information available for an employer in SHPS to account for its obligations on a

Defined Benefit basis (i.e. stating assets and obligations). As a result, and as required by FRS 102, employers have been accounting for the obligation by stating the present value of agreed future deficit repayment contributions. For Financial Years ending on or after 31 March 2020, sufficient information is available for an employer in SHPS to account for its obligations on a Defined Benefit basis.

Accordingly, the change from the present value of agreed future deficit repayment contributions to the FRS102 accounting disclosures are detailed on the following page in respect of the SHPS scheme.

We have been notified by the Trustee of the Scheme that it has performed a review of the changes made to the Scheme’s benefits over the years and the result is that there is uncertainty surrounding some of these changes. The Trustee has been advised to seek clarification from the Court on these items. This process is ongoing and the matter is unlikely to be resolved before the end of 2024 at the earliest. It is recognised that this could potentially impact the value of Scheme liabilities, but until Court directions are received, it is not possible to calculate the impact of this issue, particularly on an individual employer basis, with any accuracy at this time. No adjustment has been made in these financial statements in respect of this potential issue.

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2022 2021
£’000 £’000
Balance Sheet at 31st March 2022
Market value of assets 5,101 5,013
Liabilities (5,883) (6,116)
Deficit (782) (1,103)
Changes in the present value of the defined benefit obligation are as follows: £’000 £’000
Opening defined benefit obligation (6,116) (5,089)
Interest cost (132) (118)
Actuarial gain/(loss) 264 (1,174)
Benefits paid 105 269
- -
Participant contributions
Current service cost (4) (4)
Defined benefit obligation at the year end (5,883) (6,116)
Changes in the fair value of the scheme assets are as follows: £’000 £’000
Fair value of scheme assets at 1 April 2021 5,013 4,519
Interest income on plan assets 109 106
Actuarial (loss) (84) 492
Employer and participant contributions 168 165
Benefits paid (105) (269)
Fair value of scheme assets at the year end 5,101 5,013
The amounts included within the Statement of Financial Activities are as follows: £’000 £’000
Net interest on net defined benefit liability 23 12
Current service cost 4 4
Total amount charged within net income/(expenditure) 27 16
-
Net defined benefit liability on commencement of FRS102 reporting
Actuarial (gain)/loss (180) 682
Return on scheme assets (less) than discount rate - -
Remeasurement effects recognised in overall funds movement (180) 682
Total amount charged to the Statement of Financial Activities (153) 698
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ANNUAL REPORT 2021-2022

100

Notes to the consolidated financial statements for the year ended 31 March 2022 (cont.)

16. Pension schemes (cont.)

NHS Pension Scheme for England and Wales

Change Grow Live has separate Directions Body status in 56 areas with NHS Pensions during the year to 31st March 2022 (2021:62).

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Assets at 31st March Assets at 31st March
2022 2021
Additional disclosure items: £’000 % £’000 %
Equities 1,853 36.3 1,771 35.3
Other Bonds 340 6.7 296 5.9
Property 632 12.4 536 10.7
Cash/Liquid 14 0.3 30 0.6
Other 2,262 44.3 2,380 47.5
Total 5,101 100.0 5,013 100.0
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|||| |---|---|---| |Actuarial assumptions:|Beginning|End| |Financial|of year|of year| |Rate of RPI inflation|3.3%|3.6%| |Rate of CPI inflation|2.9%|3.2%| |Rate of increase in salaries|3.9%|4.2%| |Rate of increase in pensions|3.9%|4.2%| |Discount rate|2.2%|2.8%|

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The leaving employer’s share of the buy-out debt is the proportion of the Scheme’s liability attributable to employment with the leaving employer compared to the total amount of the Scheme’s liabilities (relating to employment with all the currently participating employers). The leaving employer’s debt therefore includes a share of any ‘orphan’ liabilities in respect of previously participating employers. The amount of the debt therefore depends on many factors including total Scheme liabilities, Scheme investment performance, the liabilities in respect of current and former employees of the employer, financial conditions at the time of the cessation event and the insurance buy-out market. The amounts of debt can therefore be volatile over time. Change Grow Live has been notified by The Pensions Trust of the estimated employer debt on withdrawal from the Scheme, based on the financial position of the Scheme as at 30th September 2019. At this date the estimated employer debt for Change Grow Live was £4.5 million. The next valuation is expected to be published in December 2022. Change Grow Live has taken steps to mitigate this employer debt and has a SHPS defined contribution scheme alongside the defined benefit scheme. Ongoing membership of this defined contribution scheme will mean that Change Grow Live would not be in a cessation position and the employer debt would not therefore fall due.

Past and present employees are covered by the provisions of the two NHS Pension Schemes.

Details of the benefits payable and rules of the Schemes can be found on the NHS Pensions website at www.nhsbsa.nhs.uk/ pensions. Both are unfunded defined benefit schemes that cover NHS employers, GP practices and other bodies, allowed under the direction of the Secretary of State for Health in England and Wales. They are not designed to be run in a way that would enable NHS bodies to identify their share of the underlying scheme assets and liabilities.

Therefore, each scheme is accounted for as if it were a defined contribution scheme: the cost to the NHS body of participating in each scheme is taken as equal to the contributions payable to that scheme for the accounting period. The total employer contributions payable in 2021-2022 were £1,710,110 (2020- 2021: £1,862,146). At 31st March 2022 there were 367 (2021: 392) active members in the scheme employed by Change Grow Live.

In order that the defined benefit obligations recognised in the financial statements do not differ materially from those that would be determined at the reporting date by a formal actuarial valuation, the FReM requires that the period between formal valuations shall be four years, with approximate assessments in intervening years. An outline of these follows:

a. Accounting valuation

A valuation of scheme liability is carried out annually by the scheme actuary (currently the Government Actuary’s Department) as at the end of the reporting period. This utilises an actuarial assessment for the previous accounting period in conjunction with updated membership and financial data for the current reporting period, and is accepted as providing suitably robust figures for financial reporting purposes. The valuation of the scheme liability as at 31 March 2021, is based on valuation data as 31 March 2019, updated to 31 March 2020 with summary global member and accounting data. In undertaking this actuarial assessment, the methodology prescribed in IAS 19, relevant FReM interpretations, and the discount rate prescribed by HM Treasury have also been used. The latest assessment of the liabilities of the scheme is contained in the report of the scheme actuary, which forms part of the annual

ANNUAL REPORT 2021-2022

101

ANNUAL REPORT 2021-2022

102

Notes to the consolidated financial statements for the year ended 31 March 2022 (cont.)

NHS Pension Scheme Accounts. These accounts can be viewed on the NHS Pensions website and are published annually. Copies can also be obtained from The Stationery Office.

b. Full actuarial (funding) valuation

The purpose of this valuation is to assess the level of liability in respect of the benefits due under the schemes (taking into account recent demographic experience), and to recommend contribution rates payable by employees and employers.

The latest actuarial valuation undertaken for the NHS Pension Scheme was completed as at 31 March 2019. The results of this valuation set the employer contribution rate payable from April 2021.

The Department of Health and Social Care have recently laid Scheme Regulations confirming that the employer contribution rate will increase to 20.6% of pensionable pay from this date. Change Grow Live has confirmation that the employer contribution will remain at 14.38% and that central payment will be made by NHS England and the Department of Health and Social Care for the respective proportions of the additional 6.22%.

Local Government Pension Schemes

In the process of taking over certain contracts, Change Grow Live gains admission body status into Local Government Pension Schemes which are multi-employer defined benefit schemes. During the year Change Grow Live had admission body status with the London Borough of Newham Pension Fund, the Nottinghamshire County Council Pension Fund, the West Midlands Pension Fund, the London Borough of Lewisham Pension Fund, the West Sussex Pension Fund, the Norfolk Pension Fund, the Reading Pension Fund and the Merseyside Pension Fund. All of these schemes are closed to new entrants from Change Grow Live.

the West Midlands Pension Fund, the Northamptonshire Pension Fund, the London Borough of Lewisham Pension Fund, the West Sussex Pension Fund, the Norfolk Pension Fund, the Reading Pension Fund and the Merseyside Pension Fund and all 8 schemes are disclosed together as required by FRS 102.

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2022 2021
Balance Sheet at 31st March 2022
£'000 £'000
Market value of assets 5,958 5,337
Liabilities (8,072) (8,211)
Deficit (2,114) (2,874)
Split between the schemes: £’000 £’000
The London Borough of Newham Pension Fund (221) (258)
The Nottinghamshire County Council Pension Fund (691) (782)
The West Midlands Pension Fund (626) (1,122)
The London Borough of Lewisham Pension Fund (109) (155)
The West Sussex Pension Fund (201) (204)
Merseyside Pension Fund (91) (106)
Reading Pension Fund (84) (89)
Norfolk Pension Fund (91) (158)
Total (2,114) (2,874)
Changes in the present value of the defined benefit
obligation are as follows: £’000 £’000
Opening defined benefit obligation (8,211) (6,416)
Defined benefit obligation on admission to scheme - (130)
Interest cost (170) (132)
Actuarial (loss)/gain 681 (1,062)
Benefits paid 6 (113)
Participant contributions (35) (42)
Past service cost - (46)
Current service cost (343) (270)
Defined benefit obligation at the year end (8,072) (8,211)
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The admitted body status agreement for Change Grow Live’s membership of the Northamptonshire Pension Fund includes a ‘risk share’ arrangement. This means that Change Grow Live will not be liable for any cessation liability on termination of the admission body agreement and is therefore only liable for regular employer contributions into the schemes. On that basis, these schemes have been treated as if they were defined contribution schemes and the accounting charge is taken as being equal to the contributions payable in the accounting period. There were no members in these schemes as at 31st March 2022 (2021 – one members). The total contributions paid by Change Grow Live into this scheme during the year was £5,128 (2021: £8,895).

Accordingly, the FRS 102 disclosures below relate to the London Borough of Newham Pension Fund, the Nottinghamshire County Council Pension Fund,

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103

ANNUAL REPORT 2021-2022

104

Notes to the consolidated financial statements for the year ended 31 March 2022 (cont.)

16. Pension schemes (cont.)

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Changes in the fair value of the scheme assets 2022 2021
are as follows: £'000 £'000
Opening fair value of scheme assets 5,337 4,892
Fair value of scheme assets on admission to the scheme 59 62
Interest income on plan assets 228 102
Return on scheme assets greater/(less) than discount rate 128 (79)
Actuarial gain 31 39
Employer and participant contributions 180 208
Benefits (returned)/paid (5) 113
Fair value of scheme assets at the year end 5,958 5,337
The amounts included within the Statement of
£’000 £’000
Financial Activities are as follows:
Net interest on net defined benefit liability 59 30
Current service cost 343 270
Total amount charged within net income 402 300
Net defined benefit liability b/fwd on admission to the schemes - 68
Actuarial (gain)/loss (617) 750
Return on scheme assets (less)/greater than discount rate (252) 170
Remeasurement effects recognised in overall funds movement (869) 988
Total amount (released)/charged to the Statement of Financial Activities (467) 1,288
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Assets at 31st March Assets at 31st March
2022 2021
Additional disclosure items: £’000 % £’000 %
Equities 3,687 61.8 3,122 58.3
Government Bonds 927 15.6 501 9.4
Other Bonds 286 4.8 399 7.5
Property 594 10.0 452 8.5
Cash/Liquid 225 3.8 289 5.4
Other 239 4.0 584 10.9
Total 5,958 100.0 5,337 100.0
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17. Subsidiary companies

Change Grow Live Services Ltd

(Company number 6228752 (England and Wales))

Change Grow Live Services Ltd undertakes contracts delivering a broad range of health and social care services and commenced trading on 1 October 2017. The company outsources this work to Change Grow Live, its parent company, at a value equal to income receivable under the terms of the service contract less a fee in line with the service agreement between the two organisations.

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2022 2021
£’000 £’000
Income 182,506 153,392
Expenditure (182,506) (153,392)
Net incoming resources - -
2022 2021
£’000 £’000
Gross assets 45,532 35,797
Total liabilities (45,532) (35,797)
Net assets - -
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The results of Change Grow Live Services Ltd for the years to 31st March 2022 and 2021 are consolidated in these financial statements.

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|||| |---|---|---| |Actuarial assumptions:|Beginning|End| |Financial|of year|of year| |Rate of RPI inflation|2.2%|1.9%| |Rate of CPI inflation|2.3%|2.7%| |Rate of increase in salaries|3.2%|3.6%| |Rate of increase in pensions|2.2%|2.6%| |Discount rate|1.8%|2.3%|

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106

Notes to the consolidated financial statements for the year ended 31 March 2022 (cont.)

17. Subsidiary companies (cont.)

Bounce Back Foundation

(Company Number 07675301 (England and Wales))

(Charity Number 1144297 (England and Wales))

Change Grow Live became the sole member of Bounce Back Foundation on the 29 July 2020.

Bounce Back Foundation is a registered charity, limited by guarantee. Its primary objective is the rehabilitation of ex-offenders, the relief of unemployment and the advancement of education and training principally with ex-offenders but also other socially excluded or marginalised people.

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2022 2021
£’000 £’000
Income 2,994 2,077
Expenditure (3,541) (2,060)
Net incoming resources (547) 18
2022 2021
£’000 £’000
Gross assets 675 890
Total liabilities (1,089) (757)
Net assets (414) 133
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The results of Bounce Back for the period 29th March 2020 to 31st March 2021 and the year to 31st March 2022 are consolidated in these financial statement .

Social Enterprises

Bounce Back Foundation

(Company number 8699910 (England and Wales))

Bounce Back Project Limited is a UK incorporated and registered company, consisting of 100 ordinary shares of £1 which is a wholly owned subsidiary of Bounce Back Foundation.

Bounce Back Project Limited is a painting and decorating and construction social enterprise, offering training and work experience.

The results of Bounce Back Project Limited for the period 29th March 2020 to 31st March 2021 and the year to 31st March 2022 are consolidated in these financial statements.

As part of the acquisition of Bounce Back Foundation, the preference shares in Bounce Back Project Limited of £214K have been cancelled. The income and expenditure of Bounce Back Project Limited and their balance sheet at 31 March 2022 and 31 March 2021 are summarised below:

----- Start of picture text -----
2022 2021
£’000 £’000
Income 74 92
Expenditure (138) (101)
Net incoming resources (64) (9)
2022 2021
£’000 £’000
Gross assets (413) 23
Total liabilities (28) (398)
Net assets (441) (375)
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ANNUAL REPORT 2021-2022

107

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108

Notes to the consolidated financial statements for the year ended 31 March 2022 (cont.)

17. Subsidiary companies (cont.)

Dormant subsidiary companies

Change Grow Live also has the following wholly owned subsidiary companies, none of which have traded during the year, nor since incorporation:

CRI Enterprises Group Limited – company number 8719857, limited by guarantee, Nil net assets/liabilities which was dissolved 31 May 2022.

Crime Reduction Initiatives Limited – company number 9832039, limited by guarantee, Nil net assets/liabilities. Crime Reduction Initiatives Limited is a dormant subsidiary registered in England and Wales and is consolidated within these accounts. There were no transactions with Change Grow Live during the year.

CRI Enterprises Group Limited and Crime Reduction Initiatives Limited are dormant subsidiary companies which are registered in England and Wales and are consolidated within these accounts. There were no transactions with Change Grow Live during the year.

18. Investments

On 3rd November 2014 Change Grow Live acquired a 5% interest in The Reducing Reoffending Partnership Limited at a cost of £5.

On 29th July 2020 Change Grow Live acquired a 100% interest in Bounce Back Foundation at a cost of £50,000.

19. Capital commitments — Group and Charity

There are no capital commitments at the year end.

20. Trustee and related party transactions

There are no other related party transactions outside of those with group companies already disclosed above.

During the year, no Trustee received any remuneration (2020 - 2021: £nil). Four trustees (2020-21: Two trustees) received general travel expenses of £649 (2020-21: £227).

During the year, Change Grow Live continued its insurance policy to indemnify the charity trustees or other officers against all risks except for dishonesty, fraud or deliberate breach of trust. The insurance cost £3,727 (2020-21: £3,388).

During the year £182.0 million (2020-21: £153.1 million) was receivable from Change Grow Live Services Ltd. At the year end £37.7 million (2020-21: £32 million) was due from Change Grow Live Services Ltd.

During the year £0.22 million was receivable from Bounce Back Foundation Limited. At the year end £0.45 million was due from Bounce Back Foundation.

During the year £nil million was receivable from Bounce Back Project Limited to Bounce Back Foundation. At the year end Bounce Back Project Limited owed £0.01 million to Bounce Back Foundation.

ANNUAL REPORT 2021-2022

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110

Notes to the consolidated financial statements for the year ended 31 March 2022 (cont.)

21. Ten year summary

The table below discloses Change Grow Live and the Group’s financial performance over the last ten years and includes details of annual growth rates and return on ‘Incoming resources’.

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Group
Group Group Group Group Group (Restated) Group Group Charity Charity
2021/22 2020/21 2019/20 2018/19 2017/18 2016/17 2015/16 2014/15 2013/14 2012/13
£’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Incoming
242,225 220,126 219,120 212,574 195,546 155,970 158,326 141,520 116,815 99,817
resources
Growth % 10% 0% 3% 9% 25% -1% 12% 21% 17% 24%
Resources
(238,680) (213,838) (215,163) (210,332) (192,976) (152,433) (156,310) (139,242) (114,723) (97,595)
expended
Net
incoming 3,545 6,288 3,957 2,241 2,570 3,537 2,016 2,278 2,092 2,222
resources
% 1.5% 2.9% 1.8% 1.1% 1.3% 2.3% 1.3% 1.6% 1.8% 2.2%
Expenditure
on raising - - - - - - - (407) (331) -
funds
Other
recognised
1,647 (1,946) 1,066 (1,036) 127 (244) 2,324 277 281 (50)
gains/
(losses)
Net
movements 5,192 4,342 5,023 1,205 2,697 3,293 4,340 2,148 2,042 2,172
in funds
% 2.1% 2.0% 2.3% 0.6% 1.4% 2.1% 2.7% 1.5% 1.7% 2.2%
Total funds
carried 42,988 37,796 33,454 28,431 27,226 24,529 21,236 16,896 16,881 14,839
forward
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Notes:

% above is in relation to ‘Incoming resources’.

Expenditure on raising funds relates to the costs incurred in bidding for the Ministry of Justice ‘Transforming Rehabilitation’ competition. Total funds carried forward were restated in 2014/15 due to the effects of the implementation of FRS 102.

ANNUAL REPORT 2021-2022

112

111

About Change Grow Live

Find out more

Believe in eo le p p

Contents

A message from our CEO, Mark Moody

A message from our Chair of Trustees, Sue Killen

Believe in people; make a difference

Be open, be compassionate, be bold.

A year in review

1620

247, 466

498

156

A life-changing, life-saving approach to detox

Giving people ownership over their detox journey

My relationships are improving, and I’m working again. I’ve also moved back in with my partner. I wouldn’t be here now if I hadn’t had this detox.

Bringing providers together to change lives

Working together to tackle hepatitis C

Achieving micro-elimination milestones in Change Grow Live services

Extending our partnership with Gilead Sciences

An innovative new approach to testing and treatment

Bess

Life beyond treatment – supporting people with their ongoing journey

Changing lives through volunteering

247, 466

1,061

156

Investing in our volunteers

Adelaide

Providing opportunities for learning and development

Daniel

Harry

Over the last year:

Tracey

I was starting to feel I had a purpose – John’s story

John explains how his volunteering and learning opportunities helped him with his own recovery journey.

I’m starting to be who I want to be – Debbie’s story

SPOTLIGHT ON SUSSEX:

How our services are helping to build more resilient communities

Here are their stories:

There is almost no limit to what our work entails so long as

Millie

I never felt judged by you.

Ngqabutho

Rob

Kelly

If we weren’t there:

17% of those people would have needed help from the police.

18% would have needed to call an ambulance.

21% would have needed to attend A&E.

Summer

Fay

Hayley

Welcoming new services

Croydon

Drug and Alcohol Service

Derby

Nottingham

Independent Visitor Service

Sefton

Drug and Alcohol Service

Wize Up, Havering

Financial review

Reserves policy

Cash reserves

Going concern

Pensions

Our aspirations for 2022-23

Financial measures

Service and organisational development

Research

Quality and governance

Clinical

People

Digital innovation

Service user involvement

Principal risks and uncertainties

Risks, mitigations and controls

Structure, governance and accountability