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





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||||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<br>and legacies||3|916||916|17,694||17,694|
|Charitable<br>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<br>on:|||||||||
|Raising funds||7|10,485||10,485|8,614||8,614|
|Charitable<br>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<br>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|





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||||||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..... ......... .~||||





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||||||2023||2022||
|---|---|---|---|---|---|---|---|---|
|||||Notes|E||E||
|Cash flows from operating|||activities||||||
|Cash generated<br>from/(absorbed<br>by)||||22|||||
|operations||||||109,346||(55,770)|
|investing|activities||||||||
|Purchase|oftangible<br>fixed|assets|||(1,231)||||
|Investment|income received||||2,122||||
|Net cash|generated<br>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|





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||||||||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<br>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|



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





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|Unrestricted|Unrestricted|
|---|---|
|funds|funds|
|2023|2022|
|6|6|
|282|786|



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





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||||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<br>by||fund|||
|Unrestricted|funds||353,791|449,409|
|Restricted<br>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|





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|The averag|e<br>monthly<br>number ofemployees<br>during<br>th|e year was'.||
|---|---|---|---|
|||2023|2022|
|||Number|Number|
|Charitable|activities|18|18|
|Employment<br>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|



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|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<br>and impairment||||||
||At 1 April 2022||11,613|15,411|24,152|51,176|
||Depreciation<br>charged|in the year||780|110|890|
||At 31 March 2023||11,613|16,191|24,262|52,066|
||Canying<br>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<br>falling due|within one year:|||E||
||Trade debtors||||160,431|112,365|
||Other debtors||||294|10,441|
||Prepayments<br>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|





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||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|
|||||||||8|
|Other deferred<br>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<br>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<br>Warmth|21,323||(3,046)|900|19,177|
|Wirral - Warm Homes, HMRI etc||7,417|44,041|(34.774)|(677)|16,007|
|Halton|HEARTH<br>&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<br>- Fuel||||||
|Voucher Schemes||46,333|13,972|(55,594)|27|4,738|
|||128,272|202,984|(220,462)|(7,000)|103,794|





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|Restricted funds|||||(Continued)|
|---|---|---|---|---|---|
|Previous year:|At 1 April|Incoming|Resources|Transfers|At 31 March|
||2021<br>6|resourcesf|expended<br>6||2022<br>6|
||||||1|
|Prize money &other funds|4,207|||(161)|4,046|
|npower Health Through<br>Warmth|31,271||(9,949)||21,323|
|Wirral - Warm Homes, HMRI etc|35,860|48,643|(77.085)||7,417|
|Halton<br>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|





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|||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|



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



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