2023-03-31-accounts

		Page
Trustees' report		1-5
Statement oftrustees'	responsibilities
Independent auditor's	report	T-10
Statement of financial	activities
Balance sheet		12
Statement ofcash flows		13
Notes to the financial	statements	14 ~ 25

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
		Notes	E	E	E	E	E	E
Income and endowments		from:
Donations and legacies		3	916		916	17,694		17,694
Charitable activities		4	405,362	202.984	608,346	434,920	133,077	567,997
Investments		5	2,122		2,122	870		870
Other income		6	282		282	786		786
Total income			408,682	202,984	611,666	454,270	133,077	587,347
Expenditure on:
Raising funds		7	10,485		10,485	8,614		8,614
Charitable activities		8	353,791	220,462	574,253	449,409	156,924	606,333
Total expenditure			364,276	220,462	584,738	458,023	156,924	614,947
Net income/(expenditure)			44,406	(17,478)	26,928	(3,753)	(23,847)	(27,600)
Transfers between
funds			7,000	(7,000)		5,161	(5,161)
Net movement	in
funds			51,406	(24,478)	26,928	1,408	(29,008)	(27,600)
Reconciliation	offunds:
Fund balances	at 1 April	2022	360,481	128,272	488,753	359,073	157,280	516,353
Fund balances	at 31March
2023			411,887	103,794	515,681	360,481	128,272	488,753

					2023	2022
				Notes	6	6
Fixed assets
Tangible assets				13	1,672		1,331
Current assets
Debtors					167,737	128,813
Cash at bank	and in	hand			553,633	443.396
					721,370	572,209
Creditors: amounts		falling due within		15
one year					207,361	84,787
Net current assets					514.009		487.422
Total assets	less current liabilities				515,681		488,753
The funds ofthe charity
Restricted income funds				17	103,794		128,272
Unrestricted	funds				411,887		360,481
					515,681		488,753
The financial	statements		were approved	by the trustees on ..P..... ......... .~

					2023		2022
				Notes	E		E
Cash flows from operating			activities
Cash generated from/(absorbed by)				22
operations						109,346		(55,770)
investing	activities
Purchase	oftangible fixed	assets			(1,231)
Investment	income received				2,122
Net cash	generated from	investing
activities						891		870
Net cash	used in financing		activities
Net increase/(decrease)		in	cash and	cash
equivalents						110237		(54,900)
Cash and	cash equivalents		at beginning	ofyear		443,396		496,296
Cash and	cash equivalents		at end ofyear			553,633		443,396

							Unrestricted	Unrestricted	Unrestricted
								funds	funds
								2023	2022
								E	E
Donations	and giRs							916	50
Government		Grants							17,644
								916	17,694
Income from		charitable		activities
				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				funds	funds		funds	funds
				2023	2023	2023	2022	2022	2022
				E	E	E	E	E	E
Energy efficiency advice centres &other income				136,124	7,392	143,516	207,007	40,705	247,712
Local authorities			- service
level agreement			&
projects				132,398	121,228	253,626	114,928	56,308	171,236
Other funders				136,840	74,364	211,204	112,985	36,064	149,049
				405,362	202,984	608,346	434,920	133,077	567,997

income	from investments
		Unrestricted	Unrestricted
		funds	funds
		2023	2022
		E	E
Interest	receivable	2,122	870

Unrestricted	Unrestricted
funds	funds
2023	2022
6	6
282	786

Unrestricted	Unrestricted
funds	funds
2023	2022
6	6
10,485	8,614

			Charitable	Charitable
			activities	activities
			2023	2022
			E	E
Direct costs
Staff costs			261,702	288,156
Depreciation	and impairment		890	1,541
Rent &rates			18,073	18,418
Insurance			4,329	3,319
Light &heat			3,837	3,845
Telephone			3,719	8,527
Advertising	&	stationery	3,733	21,052
Sundries			7,072	2,901
Motor &travel			11,959	10,553
Repairs			328	392
Consultancy			18,247	25,577
Householder		grants &insulation	153,602	132,676
Irrecoverable		VAT	3,668	4,009
			491,159	520,966
Share ofsupport and governance costs (see note 9I
Support			75,461	77,164
Governance			7,633	8,203
			574,253	606,333
Analysis by		fund
Unrestricted	funds		353,791	449,409
Restricted funds			220,462	156,924
			574,253	606,333
Support costs allocated to activities
			2023	2022
			E	E
Staff costs			41,792	31,983
Bank charges			447	484
Computer expenses			10,539	10,496
Consultancy			22,684	34,201
Governance		costs	7,632	8,203
			83,094	85,367
Analysed	between:
Charitable	activities		83,094	85,367

The averag	e monthly number ofemployees during th	e year was'.
		2023	2022
		Number	Number
Charitable	activities	18	18
Employment costs		2023	2022
		8	6
Wages and	salaries	291,189	300,779
Social security costs		16,799	19,869
Other pension costs		5,991	8,105
		313,979	328,753

13	Tangible fixed assets
			Fixtures and	Computers	ONce	Total
			linings		equipment
					E
	Cost
	At 1 April 2022		11.637	16,663	24,207	52,507
	Additions			682	549	1,231
	At 31 March 2023		11,637	17,345	24,756	53,738
	Depreciation and impairment
	At 1 April 2022		11,613	15,411	24,152	51,176
	Depreciation charged	in the year		780	110	890
	At 31 March 2023		11,613	16,191	24,262	52,066
	Canying amount
	At 31 March 2023		24	1,154	494	1,672
	At 31 March 2022		24	1,252	55	1,331
14	Debtors
					2023
	Amounts falling due	within one year:			E
	Trade debtors				160,431	112,365
	Other debtors				294	10,441
	Prepayments and accrued income				7,012	6,007
					167,737	128,813
15	Creditors: amounts	falling due within one year
					2023	2022
			Notes		E	E
	Other taxation and social security				17,351	15,169
	Deferred income				125,265	7,113
	Trade creditors				21,190	26,102
	Other creditors				1,758
	Accruals and deferred	income			41,797	36,403
					207,361	84,787

							2023	2022
								8
Other deferred income							125,265	7,113
Deferred	income is	included		in the financial	statements	as follows:
							2023	2022
								8
Deferred	income is	included		within:
Current	liabilities						125,265	7,113
Movements in the yean
Deferred	income at	1 April		2022			7,113	21,801
Released from previous			periods				(7,113)	(21,801)
Resources deferred		in	lhe year				125,265	7,113
Deferred	income at	31	March 2023				125,265	7,113

		At 1 April	Incoming	Resources	Transfers	At 31 March
		2022	resources	expended		2023
		6	6	8		E
Prize money &other funds		4,045			(250)	3,795
Health	Through Warmth	21,323		(3,046)	900	19,177
Wirral - Warm Homes, HMRI etc		7,417	44,041	(34.774)	(677)	16,007
Halton	HEARTH &Energy Zone
projects		15,543	11,320	(17.745)		9,118
Sefton	- SEARCH
&SEARCH+,Cosy Homes etc		22,316	65,867	(41,519)	(7,000)	39,664
Cheshire East Cashbacks		11,295				11,295
BESN			24,486	(24,486)
BGET	- Liverpool Affordable
Warmth			43,298	(43,298)
EST&	Local Authority - Fuel
Voucher Schemes		46,333	13,972	(55,594)	27	4,738
		128,272	202,984	(220,462)	(7,000)	103,794

Restricted funds					(Continued)
Previous year:	At 1 April	Incoming	Resources	Transfers	At 31 March
	2021 6	resourcesf	expended 6		2022 6
					1
Prize money &other funds	4,207			(161)	4,046
npower Health Through Warmth	31,271		(9,949)		21,323
Wirral - Warm Homes, HMRI etc	35,860	48,643	(77.085)		7,417
Halton HEARTH &Energy Zone
projects	11,419	10,000	(5,876)		15,543
SeRon - SEARCH
&SEARCH+,Cosy Homes etc	25,888	15,000	(13,572)	(5.000)	22,316
Cheshire East Cashbacks	11,295				11,295
BESN		24,247	(24,247)
EST&Local Authority - Fuel
Voucher Schemes	37,340	35,187	(26,194)		46,333
	157,280	133,077	(156,923)	(5,161)	128,273

		Unrestricted	Restricted	Total
		funds	funds
		2022	2022	2022
		E	E	E
Fund balances at 31March 2022 are represented	by:
Tangible assets		1,331		1,331
Current assets/(liabilities)		359,150	128,272	487,422
		360,481	128,272	488,753

	2023	2022
	E	E
Within one year	2,575	2,205
Between two and five years	4,506
	7,081	2,205

22	Cash generated from	operations	operations	operations				2023	2022
								E	E
	Surplus/(deficit) for the	year						26,928	(27,600)
	Adjustments for:
	Investment income recognised			in	statement	offinancial	activities	(2,122)	(870)
	Depreciation and impairment		oftangible fixed assets					890	1,541
	Movements in working	capital:
	(Increase) in debtors							(38.924)	(33,473)
	Increase in creditors							4,422	19,320
	Increase/(decrease) in	deferred		income				118.152	(14,688)
	Cash generated from/(absorbed				by) operations			109,346	(55,770)