2023-03-31-accounts

Trustees			Karon Clark
			Clive Harrold
			Gail Hunt
			Malcolm Jones
			Mary Vyvyan
			Edward Chapman			(Appointed	24 April 2023)
			lan Colton			(Appointed	24 April 2023)
			Francesca Haydon			(Appointed	24 April 2023)
			Sue Turk			(Appointed	24 April 2023)
Secretary			Kate Prosser
Charity	number		1088236
Company		number	04263352
Registered		office	Bosence Farm
			69Bosence	Road
			Townshend
			Hayle
			Cornwall
			TR27 6AN
Auditor			Carpenter Box
			Amelia House
			Crescent Road
			Worthing
			West Sussex
			BN11 1RL
Bankers			Lloyds Bank
			Birmingham	OSC
			Ariel House
			2138Coventry		Road
			Sheldon
			B263JW
Solicitors			Stephens Scown LLP
			Osprey House
			Malpas Road
			Truro
			Cornwall
			TR1 1UT

		Page
Trustees' report		1-9
Statement of trustees'	responsibilities	10
Independent auditor's	report
Statement of financial	activities	14
Balance sheet		15
Statement ofcash flows		16
Notes to the financial	statements	17-32

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
		Notes	2023 f	2023 F	2023 f	2022 f	2022 E	2022f
Income from:
Donations and
legacies			9,272	107,082	116,354	162,293	291,205	453,498
Charitable activities			1,780,517		1,780,517	1,428,309		1,428,309
Investments			2,516		2,516	1,969		1,969
Total income			1,792,305	107,082	1,899,387	1,592,571	291,205	1,883,776
Ex enditure on:
Charitable activities		7	1,670,814	133,561	1,804,375	1,514,365	155,688	1,670,053
Other		6		36,949	36,949		102,205	102,205
Total expenditure			1,670,814	170,510	1,841,324	1,514,365	257,893	1,772,258
Net incoming	resources		121,491	(63,428)	58,063	78,206	33,312	111,518
Net movement	in funds		121,491	(63,428)	58,063	78,206	33,312	111,518
Fund balances	at 1 April
2022			'I,641,137	1,865,820	3,506,957	1,562,931	1,832,508	3,395,439
Fund balances	at 31
March 2023			1,762,628	1,802,392	3,565,020	1,641,137	1,865,820	3,506,957

										2023		2022
							Notes		F.
	Fixed assets
	Tangible assets						13				2,297,286		2,329,240
	Current assets
	Debtors						14	321,811				289,796
	Cash at bank and	in	hand					1,094,270				1,009,089
								1,416,081				1,298,885
	Creditors: amounts		falling due within			'
	one year						15	(148,347)				(121,168)
	Nei current assets										1,267,734		1,177,717
	Total assets less	current			liabilities						3,565,020		3,506,957
	Income funds
	Restricted funds						18				1,802,392		1,865,820
	Unrestricted funds
---	.%6sigFialev-fti) ids						—— 1~22-,928- — —					— — 9—,205-,617
	General unrestricted		funds					439,700				435,520
											1,762,628		1,641,137
											3,565,020		3,506,957
	The financial statements			were approved		by	the Trustees on	.......................~+~
	Clive Harrold						Gail	unt
	Trustee						Trus	ee

			2023		2022
		Notes			f
Cash flows from operating	activities
Cash generated from operations		25		135,061		98,959
Investing activities
Purchase oftangible fixed assets			(52,396)		(146,709)
Investment income received			2,516		1,969
Net cash used in investing	activities			(49,880)		(144,740)
Net cash used in financing	activities
Net increase/(decrease) in	cash and	cash
equivalents				85,181		(45,781)
Cash and cash equivalents	at beginning	ofyear		1,009,089		1,054,870
Cash and cash equivalents	at end of	year		1,094,270		1,009,089

				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				funds	funds		funds	funds
				2023	2023	2023	2022	2022	2022
				E	f	E	E	E
Donations	and gifts			2,921		2,921	1,805		1,805
Legacies receivable				2,500		2,500
Government		and other
grants				3,851	107,081	110,932	160,488	291,205	451,693
				9,272	107,081	116,353	162,293	291,205	453,498
Grants receivable			for
core activities
Government		grants		3,851	12,837	16,688	160,488	206,125	366,613
Grants from		other
agencies					94,244	94,244		85,080	85,080
				3,851	107,081	110,932	160,488	291,205	451,693

			2023	2022
Miscellaneous	income		6,875	1,640
Detox Centre	fees		1,216,867	950,069
Rehab Centre	Service fees (including	client contributions)	556,775	476,600
			1,780,517	1,428,309

				Unrestricted	Unrestricted	Unrestricted
					funds	funds
					2023	2022
	Interest receivable				2,516	1,969
6	Other expenditure
			Restricted	Total	Restncted	Total
			funds		funds
			2023	2023	2022	2022
				F	F	F
	Net loss on disposal of tangible	fixed assets	36,949	36,949	102,205	102,205

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds	2023	funds	funds	2022
	2023	2023		2022	2022
	K				f.
Staff costs	975,814	68,241	1,044,055	944,943	105,370	1,050,313
Depreciation and
impairment	14,531	32,870	47,401	22,841	35,706	58,547
Consumables	80,739	15,484	96,223	49,596	8,336	57,932
Other direct costs	35,313	12,278	47,591	37,271	2,616	39,887
Establishment costs	113,713	1,200	114,913	80,167		80,167
Repairs and
maintenance	57,538	3,488	61,026	44,838	3,660	48,498
Office expenses	16,539		16,539	18,385		18,385
Motor, travel &
subsistence expenses	14,800		14,800	8,176		8,176
Printing, posting and
stationery	7,889		7,889	9,425		9,425
Advertising and
promotion	1,156		1,156	1,193		1,193
Legal and professional	1,200		1,200	1,080		1,080
	1,319,232	133,561	1,452,793	1,217,915	155,688	1,373,603
Share of support costs
(see note 8)	322,772		322,772	276,537		276,537
Share ofgovernance costs (see note 8)	28,810		28,810	19,913		19,913
	1,670,814	133,561	1,804,375	1,514,365	155,688	1,670,053
Unrestricted funds			1,670,814			1,514,365
Restricted funds			133,561			155,688
			1,804,375			1,670,053

Auditor's remuneration	Auditor's remuneration
Fees payable to the	charity's		auditor:	2023	2022
Audit ofthe charity's	annual	accounts		8,340	2,500

The averag	e monthly number of employees during th	e year was:
		2023	2022
		Number	Number
Charitable	activities	38	39
Central services		8	8
Governance		1	1
Total		47	48
Employment costs		2023f	2022 f
Wages and	salaries	1,211,888	1,208,161
Social security costs		97,271	82,384
Other pension costs		23,743	21,910
		1,332,902	1,312,455

llows:
2023	2022
Number	Number

Tangible fix	ed asset	s
			Freehold land	Fixtures and	Computers	Motor vehicles	Total
			and buildings	fittings
Cost
At 1 April 2022			2,805,273	222,452	36,516	27,020	3,091,261
Additions			52,396				52,396
Disposals			(41,054)				(41,054)
At 31 March	2023		2,816,615	222,452	36,516	27,020	3,102,603
Depreciation	and impairment
At 1 April 2022			488,776	220,665	35,148	17,432	762,021
Depreciation	charged	in the year	41,337	1,500	1,368	3,196	47,401
Eliminated in	respect	of disposals	(4,105)				(4,105)
At 31 March	2023		526,008	222,165	36,516	20,628	805,317
Carrying amount
At 31 March	2023		2,290,607	287		6,392	2,297,286
At 31 March	2022		2,316,497	1,787	1,368	9,588	2,329,240

Debtors
		2023	2022
Amounts falling due	within one year:
Trade debtors		564	60
Prepayments and accrued income		321,247	289,736
		321,811	289,796
Creditors: amounts	falling due within one year
		2023f	2022 F
Other taxation and social security		29,396	25,737
Trade creditors		9,133	5,138
Deferred income		65,665	67,785
Other creditors		6,015	3,213
Accruals		38,138	19,295
		148,347	121,168

16	Deferred income	Deferred income
					2023	2022
	Arising	from fees/grants	received	in advance	65,665	67,785

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Unrestricted funds				1,762,628
Less: Tangible assets (as per note 20)				(507,501)
Less: Designated	funds	not represented	by fixed assets	(926,493)
Free reserves				328,634

	2023	2022
	f
Within one year	9,232	7,033
Between two and five years	33,975	6,274
In over five years	313
	43,520	13,307

									2023	2022
									f:	F
	Aggregate compensation								135,454	122,645
	There were no disclosable related			party transactions			during the current or previous		year.
25	Cash generated from	operations							2023	2022
									Z
	(Deficit)/surplus for the	year							58,063	111,518
	Adjustments for:
	Investment income recognised		in statement			of financial		activities	(2,516)	(1,969)
	Loss on disposal oftangible fixed assets								36,949	102,205
	Depreciation and impairment oftangible				fixed assets				47,401	58,547
	Movements in working	capital:
	(Increase) in debtors								(32,016)	(154,534)
	Increase/(decrease) in	creditors							29,299	(50,975)
	(Decrease)/increase in	deferred	income						(2,119)	34,167
	Cash generated from	operations							135,061	98,959
26	Analysis ofchanges	in net (debt)/funds
	The charity had no debt during		the	year.