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2022-06-30-accounts

Page
Legal and Administrative
information		 1
Trustees'
Annual
Report (Incorporating		 the Strategic and Director's Reports) 2-10
Independent Auditor's
report		 11-14
Consolidated Statement
of Financial		 Activities (Including Income and Expenditure 15
Account)
Charity Statement
of Financial Activities		 (Including Income and Expenditure Account) 16
Consolidated and Charity Statement of Financial
Position		 17
Consolidated and Charity Statement of Cash Flows 18
Notes to the Financial Statements 19-30

Other name Other name used: CLES Limited
Registered Charity number: 1089503
Registered Company number: 4242937
Principal and Registered Office: 52 Oak Street, Swan Square, Manchester, M4 5JA
Trustees: N P Bolger
Cllr BCraig
P Dennett
A Donald
A C Evans (resigned 3August 2022)
D C Hyland
Cllr D P Meller
G Rowe
G ESteward (resigned 30 April 2022)
C Wilkins (Chair)
R Deegan
H Thomas
Secretary: S L Longlands —appointed 9July 2021
Senior Leadership Team
Chief Executive S Longlands
Other Members of the team T Lloyd Goodwin
S MacDonald
Auditor: S Hutchinson FCCA
Senior Statutory Auditor
Beever and Struthers
Chartered
Accountants
One Express
1George Leigh Street
Manchester
M4 5DL
Bankers: Co-operative Bank PLC
1Balloon Street
Manchester
M60 4EP
Solicitors: Bates, Wells &Braithwaite
61Charterhouse Street
London
EC1M 6HA

Note Unrestricted Restricted Tota
I		 Total
Funds Funds Funds Funds
2022 2022 2022 2021
E E 6 E
Incoming
Resources
Charitable
activities		 934,750 80,960 1,015,710 976,686
Other Income 7,930
Total Incoming resources 934,750 80,960 1,015,710 984,616
Expenditure
on:
Charitable
activities		 7 1,187,977 91,737 1,279,714 923,139
Total Expenditure 1,187,977 91(737 1p279p714 923139
Net (expenditure) / income
before transfers (253,227) (10,777) (264,004) 61,477
Net (expenditure) / Income (253,227) (10,777) (264p004) 61,477
Reconciliation
offunds:		 15
Total funds brought forward 453,037 10,777 463,814 402,337
Total funds carried forward 199,810 199,810 463,814

Note Unrestricted Restricted Tota I Tota
I
Funds Funds Funds Funds
2022 2022 2022 2021
6 6 6 6
Incoming Resources
Charitable
activities		 934,750 80,960 1,015,710 976,686
Other income 7,930
Total Incoming resources 934p750 80,960 1,015,710 984,616
Expenditure
on:
Charitable
activities		 7 1,187,977 91,737 1,279,714 923,139
Total Expenditure 1,187,977 91~737 1279~714 923~139
Net (expenditure) / income
before transfers (253,227) (10,777) (264,004) 61,477
iuet (expenditure) / income (Z53,Z27) (10,777) (264,004) 61,477
Reconciliation
offunds:		 15
Total funds brought forward 442,853 10,777 453,630 392,153
Total funds carried forward 189,626 189,626 453,630

Total Funds Total Funds
2022 2021 2022 2021
Group Group Charity Charity
Note 6 6 6 6
Fixed assets:
Total fixed assets 11 5,676 8,940 5,676 8,940
Investment 12 2 2
5,676 8,940 5,678 8,942
Current assets:
Debtors 251,426 260,045 251,426 260,045
Cash at bank 297,645 466,542 287,329 456,226
549,071 726,587 538,755 716,271
Liabilities:
Creditors: amounts falling due
within one year 14 (354,937) (271,713) (354,807) (271,583)
Net current assets 194,134 454,874 183,948 444,688
Total net assets 199,810 463,814 189,626 453,630
Funds ofthe Charity:
Restricted
income		 funds 16 10,777 10,777
Unrestricted funds 15 199,810 453,037 189,626 442,853
Total Charity funds 199,810 463,814 189,626 453,630

Group Group Charity Charity
2022 2021 2022 2021
f f f f
Reconciliation
of net Income to		 net cash
flow from
operating
activities:
Net Income (264,004) 61,477 (264,004) 61,477
Adjustments
for:
Depreciation
oftangible		 fixed assets 4,598 3,951 4,598 3,951
Decrease/(increase) in debtors 8,619 (95,714) 8,619 (95,714)
Increase/(decrease) in creditors 83,224 (22,238) 83,224 (22,238)
Net cash oufflow from operating activities (167,563) (52,524) (167,563) (52,524)
Cashf(ow statement
Net cash outflow from operating activities (167,563) (52,524) (167,563) (52,524)
Investing
activities
Purchase oftangible Rxed assets (1,334) (5,040) (1,334) (5,040)
Net cash oufflow from investing activities (1,334) (5,040) (1,334) (5,040)
Decrease
in cash		 (168,897) (57,564) (168,897) (57,564)
Cash and cash equivalents at 1July 2021 466,542 524,106 456,226 513,790
Cash and cash equivalents at 30 June 2022 297,645 466,542 287,329 456,226

4. Net (outgoing)/incoming Net (outgoing)/incoming resources
Net (outgoing)/incoming resources for the year 2022 2021
Include:
E E
Depreciation offixed assets 4,598 3,951
Audit fees 8,500
Independent examiners' fees 1,750
Accountancy fees 1,750 1,250
Operating
lease - Buildings		 21,750 21,750

5. Income from Charitable Activities
Group and Charity Unrestricted Restricted Total
Funds Funds 2022
f f f
Research and consultancy
Fees 721,476 721,476
Grants 147,928 80,960 228,888
869,404 80,960 950,364
Membership subscriptions 34,533 34,533
Events and publications 30,813 30,813
934,750 80,960 1,015,710
Group and Charity Unrestricted Restricted Tota
I
Funds Funds 2021
f f f
Research and consultancy
Fees 657,547 657,547
Grants 155,378 98,379 253,757
812,925 98,379 911,304
Membership subscriptions 33,366 33,366
Events and publications 32,016 32,016
878,307 98,379 976,686
6. Other Income
Group and Charity Unrestricted Total Total
Funds 2022 2021
f f f
Job Retention Scheme Income 7,930
7. Analysis ofExpenditure on Charitable Activities
Group and charity Direct Direct Support Tata I
costs salaries costs 2022
f f f f
Research and consultancy 69,922 941,801 202,207 1,213,930
Membership subscrlptlons 14,680 25,129 39,809
Events and publications 859 12,552 12,565 25,975
70,781 969,033 239,901 1,279,714
Group and charity Direct Direct Support Tota
I
costs salaries costs 2021
f f f f
Research and consultancy 66,841 611,128 170,908 848,877
Membership subscriptions 17,896 21,426 39,322
Events and publications 7,273 16,954 10,713 34,940
74,114 645,978 203,047 923,139

Analysis ofS upport Costs
Research Membership
and and Events and Tota I
consultancy subscriptions publications Governance 2022
E E E E E
Salaries 69,300 9,493 4,747 11,392 94,932
Marketing costs 17,705 2,083 1,041 20,829
Establishment costs 27,086 3,187 1,593 31,866
Insurance 3,340 393 196 3,929
Legal and professional 15,604 1,836 918 18,358
Administration costs 37,267 4,384 2,192 43,843
Finance charges 232 27 14 274
Staff training and recruitment 8,458 995 498 9,950
Board expenses/meeting costs 1,672 1,672
Depreciation 3,908 460 230 4,598
Auditors fee 9,650 9,650
182,900 22,858 11,429 22,714 239,901
Allocation of governance costs 19,307 2,271 1,136 (22,714)
202,207 25,129 12,565 239,901

Research Membership
and and Events and Total
consultancy subscriptions pubhcations Governance 2021
E E E
Salaries 68,183 9,340 4,670 11,208 93,401
Marketing costs 3,959 466 232 4,657
Establishment costs 23)797 2,800 1,399 27,996
Insurance 2,610 306 154 3,070
Legal and professional 4,952 583 291 3,000 8,826
Administration costs 29,307 3,448 1,724 34,479
Finance charges 53 6 3 62
Staff training and recruitment 21,041 2,476 1,238 24,755
Board expenses/meeting costs 1,850 1,850
Depreciation 3,358 395 198 3,951
157,260 19,820 9,909 16,058 203,047
Allocation of governance costs 13,649 1,606 803 (16,058)
170,909 21,426 10,712 203,047

Total Tata
I
2022 2021
6 6
Audit fee 8,500
Accountancy fees 1,750 1,250
Independent examination 1,750
10,250 3,000
Staff Cost
Total staff costs were as follows 2022 2021
f f
Salaries and wages 731,645 614,791
Social security costs 81,039 65,377
Pension costs 251,281 59,211
1,063,965 739,379

2022 2022 2021 2021
HC FTE HC FTE
No No No No
21 18 16 14
21 18 16 14

The num b er ofstaff whose remuneration,
as rec		 harged to the Charity, exceeded 660,00 0was:
2022 2021
No No
f90,000 - 6100,000 1 1

11. Tangible
Fixed Assets
Group and charity Leasehold Office Computer
Cost or valuation improvements
f		 Equipment
f		 equipment
f		 Tata
I
f
At 30June 2021 2,655 3,735 28,678 35,068
Additions 1(334 1,334
At 30June 2022 2,655 3,735 30,012 36,402
Depreciation
At 30June 2021 1,328 3,405 21,395 26,128
Charge for the year 664 100 3,834 4,598
At 30June 2022 1,992 3,505 25,229 30,726
Net Book Value
At 30June 2022 663 230 4,783 5,676
At 30June 2021 1,327 330 7,283 8,940
12. Fixed Asset Investments
The charity owns 100'Y. ofthe Issued share capital ofthe following company:
Name Co. No. Investment Activity
f f
CLES European
Research		 Network Limited 2467769 2 2 Consultancy and research

Debtors
Group 2022
f		 2021
f
Trade debtors 115,756 164,305
Grants and income receivable 122,463 77,217
Prepayments and other debtors 13,207 18,523
251,426 260,045
Charity
Trade debtors 115,756 164,305
Grants and income receivable 122,463 77,217
Prepayments and other debtors 13,207 18,523
251,426 260,045

14. Creditors: amounts falling falling due within one year one year
Group 2022 2021
f f
Trade creditors 13,823 41,817
Other taxes and social security 46,595 39,756
Accruals 20,776 17,409
Pension
provision		 200,000
Income
in advance-		 membership 19,125 19,125
Income in advance —contracts 54,618 153,606
354,937 271,713
Charity 2022 2021
f f
Trade creditors 13,823 41,817
Other taxes and social security 46,465 39,626
Accruals 20,776 17,409
Pension
provision		 200,000
Income
in advance		 - membership 19,125 19,125
Income
in advance		 - contracts 54,618 153,606
354,807 271,583
Movements
In deferred		 income 2022 2021
f f
Membership
Income b/fwd		 and released in the year (19,125) 17,958
Membership
Income c/fwd		 (i9,i25)
Net movement 19,125 (1,167)
Contract income b/fwd and released ln the year (153,606) 151,090
Contract income c/fwd 98,988 (153,606)
Net movement 54,618 (2,516)
15. Statement
of Funds
Group 1July Incoming Resources 30June
2021 resources expended Transfers 2022
Unrestricted
funds:		 f f f f f
General
funds		 403,037 934,750 (1,187,977) 149,810
Designated
funds		 50,000 50,000
453,037 934,750 (1,187,977) 199,810
Restricted
funds		 10,777 80,960 (91,737)
Total funds 463,814 1,015,710 (1,279,714) 199,810
1July Incoming Resources 30June
2020 resources expended Transfers 2021
f f f f f
Unrestricted
funds:
General funds 338,129 886,237 (821,329) 403,037
Designated
funds		 50,000 50,000
388,129 886,237 (821,329) 453,037
Restricted
funds		 14,208 98,379 (101,810) 10,777
Total funds 402,337 984,616 (923,139) 463,814

FO R THE YEAR END ED 30JUNE 2022
Statement of Funds
Charity 1July Incoming Resources 30June
2021 resources expended Transfers 2022
Unrestricted
funds:		 f E f f E
General funds 392,853 934,750 (1,187,977) 139,626
Designated
funds		 50,000 50,000
442,853 934,750 (1,187,977) 189,626
Restricted
funds		 10,777 80,960 (91,737)
Total funds 453,630 1,015,710 (1,279,714) 189,626
1July Incoming Resources 30June
2020 resources expended Transfers 2021
E f f f E
Unrestricted
funds:
General funds 327,945 886,237 (821,329) 392,853
Designated
funds		 50,000 50,000
377,945 886,237 (821,329) 442,853
Restricted funds 14,208 98,379 (101,810) 10,777
Total funds 392,153 984,616 (923,139) 453,630
16. Movements
in Restricted		 Funds
Charity 1July Incoming Resources 30June
2021 resources expended 2022
ProJect funds; E E E f
Neil Secondment SG 30,662 (30,662)
Barrow Cadbury Trust —Anchor Network 5,668 44,598 (50,266)
NIHR Public Health Research Programme 10,809 (10,809)
Open Society Foundation 5,109 (5,109)
10,777 80,960 (91,737)
Charity 1July Incoming Resources 30June
2020 resources expended 2021
Project funds: E f f E
Barrow Cadbury Trust —Anchor Network 3,500 500 (4,000)
Barrow Cadbury Trust —Advancing CWB 10,708 44,000 (54,708)
Barrow Cadbury Trust - Anchor Network 8,100 (8,100)
Barrow Cadbury Trust —Anchor Network 25,000 (19,332) 5,668
NIHR Public Health Research Programme 2,344 (2,344)
Open Society Foundation 18,435 (13,326) 5,109
14,208 98,379 (101,810) 10,777

Analysis of Net Assets between
Funds
Charity Tata
I
Unrestricted Restricted Funds
Funds Funds 2022
f f E
Tangible fixed assets 5,676 5,676
Investments 2 2
Current assets 538,755 538,755
Current liabilities (354,807) (354,807)
189,626 189,626
Charity Tota
I
Unrestricted Restricted Funds
Funds Funds 2021
f E E
Tangible fixed assets 8,940 8,940
Investments 2 2
Current assets 705,494 10,777 716,271
Current liabilities (271,583) (271,583)
442,853 10,777 453,630

The charity and group had the following future
mini
leases:		 mum
commitm		 ents
under n		 on-cancellable operating
Group Charity Group Charity
2022 2022 2021 2021
f f f f
Not later than one year 21,720 21,720 21(750 21,750
Later than one year and not later than five years 7,806 7,806 43,500 43,500
29,526 29,526 65,250 65,250

Analysis ofChang es
ln Net Debt
Group 1July 30June
2021 Cashflows 2022
f f f
Cash at bank and in hand 466,542 (168,897) 297,645
466,542 (168,897) 297,645
Charity 1July 30June
2021 Cashflows 2022
f f f
Cash at bank and in hand 456,226 (168,897) 287,329
456,226 (168,897) 287,329

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2021 2021 2021 2020
f E f E
Incoming
Resources
Charitable
activities		 878,307 98,379 976,686 800,138
Other income 7,930 7,930 34,510
Total Incoming resources 886,237 98,379 984,616 834,648
Expenditure
on:
Charitable
activities		 821,329 101,810 923,139 787,670
Total Expenditure 821,329 101,810 923,139 787p670
Net Income / (expenditure)
before transfers 64,908 (3,431) 61,477 46,978
Transfers
Net Income / (expenditure) 64,908 (3,431) 61,477 46,978
Reconciliation
offunds:
Total funds brought forward 388,129 14,208 402,337 355,359
Total funds carried forward 453,037 10,777 463,814 402,337