2022-03-31-accounts - Signpost For Carers

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Page No.	Contents
1-9	Trustees'	Report
10	Independent Examiner's		Report
	Statement	of Financial	Activities
12	Balance Sheet
13	Statement	of Cash Flows
14-23	Notes to	the Accounts

STATEMENT OF FINANCIAL ACTIVITIES	STATEMENT OF FINANCIAL ACTIVITIES	STATEMENT OF FINANCIAL ACTIVITIES	STATEMENT OF FINANCIAL ACTIVITIES
FOR THE	YEAR ENDED 31 MARCH 2022
(incorporating	income and expenditure account)			Year	Year
				Ended	Ended
				31.3.22	31.3.21
	Notes	Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
		f	F		f
INCOME FROM;
Donations and Legacies		1,000	65,722	66,722	60,470
Charitable Activities	(5)	11,260	502,052	513,312	504,343
Other Trading Activities	(6)	64,983	4,200	69,183	37,170
Investment Income		283		283	243
TOTAL		77,526	571,974	649,500	602,226
EXPENDITURE ON:
Raising Funds	(7)	9,482	108	9,590	11,164
Charitable Activities	(8)	299	624,317	624,616	488,147
TOTAL		9,781	624,425	634,206	499,311
NET INCOME (EXPENDITURE)		67,745	(52,451)	15,294	102,915
TRANSFER BETWEEN FUNDS	(17)
NET INCOME (EXPENDITURE)
FOR THE YEAR AFTER TRANSFERS		67,745	(52,451)	15,294	102,915
Reconciliation of Funds
Total Funds Brought Forward		158,140	325,329	483,469	380,554
Total Funds Carried Forward	(18)	225,885	272,878	498,763	483,469

RECONCILIATION OF NET MOVEMENT	RECONCILIATION OF NET MOVEMENT	RECONCILIATION OF NET MOVEMENT	IN FUNDS	TO NET	CASH FLOW
FROM OPERATING ACTIVITIES						2022	2021
						f	f
Net movement in funds						15,294	102,915
Add back depreciation						15,981	35,154
Add loss / Deduct profit on disposal		of	asset				1,440
Deduct investment income						(283)	(243)
Decrease/(increase) in debtors						(3,832)	(10,905)
Increase/(decrease) in creditors						(19,188)	(74,803)
Net cash used in operating activities						7,972	53,558
Cash flows from investment activities:
Interest						283	243
Purchase of fixed assets						(22,775)	(6,970)
Net cash provided by investing	activities					(22,492)	(6,727)
Increase/(decrease) in cash and	cash		equivalents	during	the year	(14,520)	46,831
Cash and cash equivalents brought		forward				463,062	416,231
Cash and cash equivalents carried			forward			448,542	463,062

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
1.ACCOUNTING POLICIES
(a) Basis ofpreparation and assessment ofgoing concern
The accounts (financial statements) have been prepared under the historical cost convention	with
items recognised at cost or transaction value unless otherwise stated in the relevant notes to	these
accounts. The financial statements have been prepared in accordance with the Statement of
Recommended Practice: Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)issued January 2019and the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 102)and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity's ability to continue
as a going concern.
(b) Funds structure
Restricted funds are funds which are to be used in accordance with specific restrictions imposed		by
the donor or trust deed. There are 15restricted funds at the year end.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose			in
furtherance ofthe charitable objects. Unrestricted funds include designated funds where the	trustees,
at their discretion have created a fund for a specific purpose.
Further details ofeach fund are disclosed in note 17.
(c) Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of performance
before the charity is entitled to the funds, the income is deferred and not recognised until either those
conditions are fully met, or the fulfilment ofthose conditions is wholly within the control of the
charity and it is probable that those conditions will be fulfilied in the reporting period.
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity; this is normally upon notification ofthe interest paid or payable by the	bank.
(d) Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that settlement will be required and	the
amount ofthe obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and
governance costs are allocated or apportioned to the applicable expenditure headings. For more
information on this attribution refer to note (f) below.
(e) Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
(f) Allocation ofsupport and governance costs
Support costs have been allocated between governance costs and other support costs. Governance
costs comprise all costs involving the public accountability ofthe charity and its compliance	with
regulation and good practice. These costs include costs related to independent examination	and
legal fees together with an apportionment ofoverhead and support costs.
Governance costs and support costs relating to charitable activities have been apportioned	based on
staff time and facilities used in each activity.
The allocation ofsupport and governance costs is analysed in note 9.

4	NET INCOME FOR THE YEAR	NET INCOME FOR THE YEAR		2022	2021
	This is stated after charging:
	Pension Costs			10,565	6,173
	Depreciation —owned assets			15,981	35,154
	Loss (Profit) on Disposal ofAssets				1,440
	Independent Examination			1,455	1,455
	Other Financial Services
5	INCOME FROM CHARITABLE ACTIVITIES		Unrestricted	Restricted	Total
			Funds	Funds	2022
	Stockport CCG - Young Carers Core			30,200	30,200
	Stockport CCG - Adult			14,349	14,349
	SMBC —Young Carers			163,000	163,000
	SMBC - Carer Assessments			116,666	116,666
	GMCVO			4,525	4,525
	SMBC Community Champions			32,770	32,770
	Henry Smith			23,450	23,450
	Big Lottery			40,254	40,254
	Triangle Trust			7,917	7,917
	Oglesby			10,500	10,500
	BBC-Children in Need			14,700	14,700
	Pure Innovations -WIN B			10,980	10,980
	Commonweal —WIN A			28,888	28,888
	Age UK - WIN A			153	153
	Wider Ind.Network - counselling			2,700	2,700
	NHS England —Covid Legacy		9,300		9,300
	Neighbourly Fund			1,000	1,000
	Good Things Foundation		1,960		1,960
	Total		11,260	502,052	513,312
			Unrestricted	Restricted	Total
	Previous Year		Funds	Funds	2021
			F	F	F
	Stockport CCG - Young Carers Core			22,650	22,650
	Stockport CCG -Adult			24,353	24,353
	SMBC - Young Carers			157,919	157,919
	SMBC - Carer Assessments			33,000	33,000
	SMBC - Local Discretionary	Grant	10,000		10,000
	SMBC - Other		2,340		2,340
	HMRC - CJRS			2,058	2,058
	Charities Aid Foundation		8,000		8,000
	Henry Smith			40,142	40, 'I42
	Lloyds Foundation			32,827	32,827
	Big Lottery		13,000	39,825	52,825
	Triangle Trust		8,900	20,000	28,900
	Oglesby			16,960	16,960
	Independent Age			11,100	11,100
	BBC-Children in Need			14,700	14,700
	Pure Innovations -WIN B			30,264	30,264
	Age UK-WIN A Wider Ind.Network —counselling			10,980 2,700	10,980 2,700
	Good Things Foundation Total		2,625 44,865	459,478	2,625 504,343

INCOME FROM O	T	HER TRADING ACTIVITI	ES	ES
			Unrestricted		Restricted	Total		Total
			Funds		Funds	2022		2021
						f		E
Rental, Room hire	&	Services Income	54,401			54,401		35,486
Photocopying				582			582	284
Staff Secondment			10,000			10,000
Student Placement	Fees				4,200	4,200		1,400
			64,983		4,200	69,183		37,170
Restricted income	in	2021 was f1,561.
EXPENDITURE ON		RAISING FUNDS
				Unrestricted		Restricted		Total
					Funds	Funds		2022
Community Facilities		& Other Services:			F	f		E
Employment Costs					1,010			1,010
Depreciation					1,500			1,500
Business Rates					1,032			1,032
Repairs 8 Maintenance					1,054			1,054
Heat, Light &Water					900			900
Cleaning					600			600
Insurance					1,500			1,500
Telephone					1,387			1,387
Refreshments					358			358
Fundraising Costs					141		108	249
					9,482		108	9,590
Previous Year					Unrestricted	Restricted		Total
					Funds	Funds		2021
Community Facilities 8, Other Services: Employment Costs					F 978	E		978
Depreciation Business Rates					2,111 1,664			2, 1 1 1 1,664
Repairs 8 Maintenance Heat, Light &Water Cleaning Insurance					2,713 900 600 1,500			2,713 900 600 1,500
Telephone Refreshments					200 125			200 125
Bad Debts					157			157
Fundraising Costs					216 11,164			216 11,164

EXPENDITURE ON CHARITABLE ACTIVITIES	EXPENDITURE ON CHARITABLE ACTIVITIES	EXPENDITURE ON CHARITABLE ACTIVITIES	EXPENDITURE ON CHARITABLE ACTIVITIES	EXPENDITURE ON CHARITABLE ACTIVITIES	Adult Carer	Young	Young	Total
					Services	Care	rs	2022
					F	F		6
Employment	Costs				225,231	196,451		421,682
Recruitment	8 DBSChecks				1,523		448	1,971
Training					1,566		735	2,301
Travel					1,615	3,364		4,979
Advertising	& Publicity		& Events		3,687			3,687
Carers Activities,		Outings		& Residentials	758	8,229		8,987
Translation					96			96
Carers &Support		Worker		Other	212		480	692
Volunteer Expenses					105			105
Carelink					2,403			2,403
Vehicle Expenses						1,833		1,833
Counselling	Fees				19,745			19,745
Room Hire					280			280
Support Costs					101,992	41,385		143,377
Governance	Costs				9,926	2,552		12,478
					369,139	255,477		624,616
Restricted Funds								624,317
Unrestricted	Funds							299
								624,616
Previous Year					Adult Carer	Young		Total
					Services	Carers		2021
						f		F
Employment	Costs				131,509	172,046		303,555
Recruitment	8 DBSChecks				473		420	893
Training					470		90	560
Travel					337		1,047	1,384
Advertising	& Publicity		&	Events	577		882	1,459
Carers Activities,		Outings		& Residentials	61		2,995	3,056
Translation							67	67
Carers &Support		Worker		Other	63		480	543
Carelink					3,666			3,666
Vehicle Expenses							1,343	1,343
Counselling	Fees					14,585		14,585
Room Hire					140			140
Support Costs					111,615	38,790		150,405
Governance	Costs				3,066		3,425	6,491
					251,977	236,170		488,147
Restricted	Funds							463,526
Unrestricted	Funds							24,621
								488,147

9	ALLOCATION OF GOVERNANCE	ALLOCATION OF GOVERNANCE	ALLOCATION OF GOVERNANCE	AND SUPPORT COSTS	AND SUPPORT COSTS
				Basis of	General
				Apportionment	Support Governance		Total	2022 Total 2021
					f	f	f		F
	Support Costs
	Ernployrnent Costs			Staff Time	20,064	2,229	22,293		15,056
	Computer Maintenance		&Software	Area Used	7,952			7,952	5,234
	Website Support Costs			Direct	5,475			5,475	7,727
	Minor Equipment			Direct	2,096			2,096	318
	Depreciation			Area Used	14,481		14,481		33,043
	Loss on disposal ofassets			Area Used					1,440
	Publications &Subscriptions			Direct	1,373			1,373	727
	Repairs &Maintenance			Area Used	28,335		28,335		27,899
	Heat, Light 8 Water			Area Used	12,219		12,219		12,033
	Cleaning			Area Used	14,023		14,023		14,474
	Insurance			Area Used	3,497			3,497	2,083
	Telephone			Area Used	18,478		18,478		20,634
	Printing 8 Stationery			Direct	8,417			8,417	6,311
	Postage			Direct	1,801			1,801	2,339
	Sundries			Direct	1,349			1,349	996
	Refreshments			Direct	3,817			3,817	1,597
	Card Charges			Direct					10
	Legal &Professional	Fees		Governance		4,720		4,720	3,520
	Strategic &Management		Support	Governance		4,074		4,074
	Accountancy			Governance		1,455		1,455	1,455
					143,377	12,478	155,855		156,896
10	STAFF NUMBERS AND COSTS						2022f		2021 f
	Wages and Salaries						407,697		296,279
	Social Security Costs							26,723	17,137
	Pension Costs							10,565	6,173
							444,985		319,589
	The charity employed	38people during the year. The average number				ofemployees,		full time	equivalent
	was as follows:
	Services							15	10
	Management & Administration							1	1

TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS
			Land &			Building					Computer	Fixtures &		Total
COST/ VALUATION		Buildings f			Improvements f				Vehicles f		Equipment f	Equipment f		f
At 1 April 2021				1		237,339				35,620	45,593		49,851	368,404
Additions						10,763					5,715		6,297	22,775
Disposals													(6,762)	(6,762)
At 31 March 2022				1		248,102				35,620	51,308		49,386	384,417
DEPRECIATION
At 1 April 2021						228,100				14,248	35,985		48,704	327,037
Charge for Year							2,694			7,124	4,210		1,953	15,981
Disposals													(6,762)	(6,762)
At 31 March 2022						230,794				21,372	40,195		43,895	336,256
NET BOOK VALUE
At 31 March 2022				1		17,308				14,248	11,113		5,491	48,161
At 31 March 2021				1			9,239			21,372	9,608		1,147	41,367
Stockport MBC transferred			the buidings			to the	charitable			company	for the nominal		sum off1.
CAPITAL COMIIITMENTS													2022	2021
														f
Contracted but not provided			for										nil	nil
DEBTORS													2022f	2021f
Other Debtors													57,313	45,977
Prepayments													7,132	14,636
													64,445	60,613
Restricted													33,645	43,645
Unrestricted													30,800	16,968
Total													64,445	60,613
DEFERRED INCOME													2022	2021
Deferred income	comprises		grants	and		rentals		paid	in advance.				f	f
Balance as at 1st April													72,284	78,7'I 4
Amount released	to income		earned		from charitable				activities				(72,284)	(78,714)
Amount deferred	in year												41,965	72,284
													41,965	72,284
LIABILITIES:AMOUNTS		FALLING			DUE WITHIN				ONE	YEAR			2022	2021
Other Creditors													13,317	3,763
Deferred Income													41,965	72,284
Other Creditors	—SMBC												2,455	2,455
Accruais													4,648	3,071
													62,385	81,573
Restricted													35,222	72,427
Unrestricted													27,163	9,146
Total													62,385	81,573

ANALYSIS OF CHARITABLE FUNDS	ANALYSIS OF CHARITABLE FUNDS	ANALYSIS OF CHARITABLE FUNDS	cont...
Previous Year
Analysis ofMovements	in		Balance at				Balance at
Restricted Funds:			01-Apr-20	Incoming	Transfers	Outgoing	31-Mar-21
Restricted Capital Funds:			f	f	f	F
Donation - Minibus			28,496			(7,124)	21,372
SMBC - cellar refurbishment			3,347			(551)	2,796
Mayor's Charity -cellar refurbishment			1,318			(217)	1,101
The Morrison's Foundation		- cellar	6,694			(1,102)	5,592
Community Investment Fund			581			(194)	387
Adult Social Care 8 Carers
Independent Age				11,100		(5,599)	5,501
Wider independence Network - Lot A			10,463	10,980		(18,225)	3,218
Wider independence Network - Lot B			15,267	30,264		(38,093)	7,438
Wider Ind.Network - counselling				2,700		(2,700)
Marks 8 Spencer —counselling			1,757				1,757
Ready to Grow			4,190				4,190
Stockport CCG			188	24,353		(14,765)	9,776
SMBC - Carer Respite			6,883			(29)	6,854
Stockport Together - Carer		Connect	6,680			(6,680)
Carer Assessments			37,706	33,000		(38,803)	31,903
Big Lottery				39,825		(25,007)	14,818
Henry Smith			9,519	40,142		(33,449)	16,212
Lloyds Foundation			(319)	32,827		(32,508)
Fundraising & Donations	- adults		32,994	58,57'I		(252)	91,313
HMRC CJRS				2,058		(2,058)
Young Carers
SMBC SocServices			9,289	157,919		(167,208)
Stocirport CCG - Young	Carers		8,091	22,650		(30,741)
Big Lottery - Young Carers			5,000			(5,000)
Donations			53,447	16,244		(9,212)	60,479
Other				1,561		(1,561)
Donations- counselling			6,869	1,000		(1,000)	6,869
Awards for All —counselling			4,040			(4,040)
BBCChildren In Need			5,076	14,700		(8,483)	11,293
Oglesby Charitable Trust			14,425	16,960		(8,925	22,460
Sub-total			272,001	516,854		(463,526)	325,329
Unrestricted Funds:
General Funds			42,832	85,372	(3,422)	(9,770)	115,012
Capital Funds			25,214		3,422	(22,115)	6,521
Designated - Young Carers			3,900			(3,900)
Designated Funds - Contingency			36,607				36,607
			108,553	85,372		(35,785)	158,140
			380,554	602,226		(499,311)	483,469


ANALYSIS OF NET ASS		ETS BETWEEN FUNDS	Tangible	Net
			Fixed	Current	Total
			Assets	Assets	2022
RESTRICTED FUNDS:					F
Restricted Capital			22,060		22,060
Adult Social Care			3,284	167,309	170,593
Young Carers			2,160	78,065	80,225
			27,504	245,374	272,878
UNRESTRICTED	FUNDS:		20,657	205,228	225,885
Retained Surplus	Carried	Forward	48,161	450,602	498,763
Previous Year			Tangible	Net
			Fixed	Current	Total
			Assets	Assets	2021
RESTRICTED FUNDS:			F	F	E
Restricted Capital			31,248		31,248
Adult Social Care			2,742	190,238	192,980
Young Carers			1,630	99,471	101,101
			35,620	289,709	325,329
UNRESTRICTED	FUNDS:		5,747	152,393	158,140
Retained Surplus	Carried	Forward	41,367	442,102	483,469
OPERATING LEASE COMMITNIENTS				2022	2021
Office Equipment				E
Within one Year				7,423	7,500
2-5 years				9,622
				17,045	7,500