2023-03-31-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report			2 to 11
Statement ofTrustees'	Responsibilities		12
Independent Auditors'	Report		13to 16
Consolidated Statement of Financial		Activities
Consolidated Balance	Sheet		18
Balance Sheet			19
Consolidated Statement of Cash Flows			20
Notes to the Financial	Statements		21 to 38

				Reference and	Reference and	Administrative	Administrative		Details
Trustees					A LScott
					DrJ M Ford
					CJWarren
					WS R Smith
					S LTebb
					M Griffiths
					A J Galbraith
					A EToone	(appointed	5 May 2022)
					P D Gilbart	(appointed	6 May 2022)
					S KJonas	(resigned 30June 2022)
					A Bridson	(appointed	29June 2022)
					M Morrison	(appointed	19July		2022)
Secretary					S KJonas	(resigned 30June 2022)
					S LTebb
Senior Management			I		L Turnbull,	Chief Executive		Officer
Leadership		Team			M Lord, Head of Finance &			HR
					L Walton Hardy, Head		ofServices
					K Foster, Head ofBusiness			Development			and Operations
Charity	Registration		Number		1091744
Company		Registration		Number	04050994
					The charity is incorporated			in England		and Wales.
Registered		Office			Sension House
					Denton Drive
					Northwich
					Cheshire
					CW9 7LU
Auditor					Xeinadin Audit Limited
					Riverside	House, Kings Reach			Business		Park
					Yew Street
					Stockport
					Cheshire
					SK4 2HD

		Unrestricted		Unrestricted	Restricted
		funds	Total	funds	funds	Total
Note		2023 F	2023 6	2022 f	2022 6	2022
Income and Endowments	from:
Donations and legacies	3	169	169	57,513		57,513
Charitable activities	4	2,328,097	2,328,097	2,279,787		2,279,787
Commercial trading
operations	5	813,930	813,930	262,400		262,400
investment income	6	25,142	25,142	22,855		22,855
Other income	7			104,302		104,302
Total Income		3,167,338	3,167,338	2,726,857		2,726,857
Expenditure on:
Charitable activities	8	(2,395,438)	(2,395,438)	(2,247,168)	(7,973)	(2,255,141)
Commercial trading operations		~817,018	~817,018	~237,559		237,559
Total Expenditure		i33272,465	~3,212,456	~2,484,727	~7,973	~2,492,700
Net (expenditure)/income		~45,178	~45, 778	242;130	~7,973	234,157
Net movement in funds		(45,118)	(45,118)	242,130	(7,973)	234,157
Reconciliation offunds
Total funds brought
forward		1,761,674	1,761,674	1,519,544	7,973	1,527,517
Total funds carried
forward	19	1,716,556	1,716,556	1,761,674		1,761,674

				Note	2023f	2022
Fixed assets
Tangible assets					568,683	586,554
Current assets
Debtors				14	290,371	254,392
Cash at bank and	in hand				1,351,631	1,247,553
					1,642,002	1,501,945
Creditors: Amounts		falling due within one year		15	~485,644	~314,424
Net current assets					1,156,358	1,187,521
Total assets less current liabilities Creditors: Amounts falling due after more than one year				16	1,725,041 ~8,485	1,774,075 ~t2,401
Net assets					1,716,556	1,761,674
Funds ofthe group:
Unrestricted income		funds
Unrestricted funds					1,716,556	1,761,674
Total funds				1g	1,716,556	1,761,674

					2023	2022
				Note	8	F
Fixed assets
Tangible assets				12	568,683	586,554
Current assets
Debtors				14	291,265	242,488
Cash at bank	and	in hand			1,259,508	1,210,682
					1,550,773	1,453,170
Creditors: Amounts			falling due within one year	15	~399,8t1	~302,889
Net current assets					1,150,962	1,150,281
Net assets					1,719,645	1,736,835
Funds ofthe charity:
Unrestricted	income		funds
Unrestricted	funds				1,719,645	1,736,835
Total funds				19	1,719,645	1,736,835

					2023	2022
				Note	8	F
Cash flows from operating	activities
Net cash (expenditure)/income					(45,118)	234,158
Adjustments to cash flows	from non-cash		items
Depreciation Investment income					35,334 ~25, 142	37,662 ~22,955
					(34,926)	248,965
Working capital adjustments
Increase in debtors Increase/(decrease) in creditors				14 15	(35,979) 157,304	(6,830) ~93,709
Net cash flows from operating		activities			96,399	148,426
Cash flows from Investing	activities
Investment income					25,142	22,855
Acquisitions oftangible assets					(17,463)	(33,942)
Acquisition of subsidiaries						21 544
Net cash flows from investing		activities			7,679	10,457
Net increase in cash and cash		equivalents			104,078	158,883
Cash and cash equivalents at		1 April			1,247,553	1,088,670
Cash and cash equivalents at		31 March			1,351,631	1,247,553

3	Income	from do	nati	ons	and legacies
							Unrestricted
							funds	Total		Total
							General E	2023 E		2022 f
Donations		and gifts					169		169	57,513
							169		169	57,513
4	Income	from charitable			activities
							Unrestricted funds			Total
					Positive
					about		Positive
					offering		about	Other
					services	&	providing	charitable
					voice F		opportunity 8	activities E		2023 f
	Payroll and supported			banking
	services				448,691					448,691
	Services	provided	under
	contract				1,772,960		101,491			1,874,451
	Other income							4,955		4,955
					2,221,651		101,491	4,955		2,328,097

					Unrestricted	funds		Total
			Positive
			about		Positive
			offering		about		Other
			services	&	providing		charitable
			voice		opportunity		activities	2022
			E		E		E	E
Payroll and supported		banking
services			453,417					453,417
Services provided	under
contract			1,551,798		269,690			1,821,488
Other income							4,882	4,882
			2,005,215		269,690		4,882	2,279,787

				Unrestricted
				funds	Total	Total
				General	2023	2022
				E	E	E
Trading	income;
Commercial		trading	operations	813,930	813,930	262,400
				813,930	813,930	262,400

		Unrestricted
		funds	Total	Total
		General	2023	2022
		E	E	E
Interest	receivable	8,148	8,148	832
Rental	income	16,994	16,994	22,023
		25,142	25,142	22,855

Unrestricted
funds	Total
General	2022
	E
104,302	104,302

8 Expenditure	o	n ch	aritable	activities
				Positive
				about	Positive
				offering	about	Other
				services &	providing	charitable
				voice 6	opportunity 6	activities f	2023f	2022 6
Staff costs				1,057,705	94,003		1,151,708	1,166,358
Depreciation and
impairment				35,334			35,334	37,662
Travel expenses				6,491	1,838		8,329	2,895
Eazipay fees				8,710			8,710	9,914
Payroll expenses				6,359			6,359	27,737
Community engagement
services					1,183		1,183	3,977
Non recoverable	input VAT			23,529			23,529	19,114
Skills for care				23,325			23,325	6,580
Supported banking		charges						16,045
Brokerage subcontract			fees	434,808			434,808	407,528
Other expenses				41,496	31,334	591	73,421	26,171
Grant expenditure								8,623
				1,637,757	128,358	591	1,766,706	1,732,604

Support costs allocated	to charitable ac	tivities
			Other
		Governance	support	Total	Total
	Basis of allocation	costs f	costsf	2023	2022
Staff costs			422,356	422,356	346,629
Insurance			8,665	8,665	7,487
Light and heat			20,162	20,162	15,135
Telephone			9,043	9,043	8,097
Postage and stationery			11,849	11,849	5,919
Professional fees			10,599	10,599	8,262
Sundry expenses			26,463	26,463	30,690
Maintenance			22,192	22,192	20,883
Volunteer expenses			1,508	1,508	1,257
Computer expenses			74,668	74,668	60,001
Hire of equipment			7,948	7,948	8,309
Audit fees		4,250		4,250	3,300
Auditors - non audit
remuneration		8,410		8,410	5,483
Trustees' expenses		620		620	1,085
		13,280	615,453	628,733	522,537

		2023 f.	2022f
Staff costs during	the year were:
Wages and salaries		2,106,786	1,697,548
Social security costs		170,033	146,666
Pension costs		60,615	47,814
		2,337,434	1,892,028

The monthly by the group	average during	number of persons lincluding the year was as follows:	senior management / leaders	hip tea	m) emplo	yed
			2023		2022
			No		No
Delivery ofcharitable		services		47		54
Administration				13		9
Management				4		4
Commercial	trading	operations		25		22
				89		89

Group
	Land and	Furniture and	Computer	Property
	buildings	equipment	equipment	improvement	Total
	F	6			6
Cost
At 1 April 2022	495,000	41,240	184,488	99,625	820,353
Additions			15,180	2,283	17,463
At 31 March 2023	495,000	41,240	199,668	101,908	837,816
Depreciation
At 1 April 2022	35,993	30,886	147,073	19,847	233,799
Charge for the year	4,700	10,131	20,503		35,334
At 31 March 2023	40,693	41,017	167,576	19847	269133
Net book value
At 31 March 2023	454,307	223	32,092	82,061	568,683
At 31 March 2022	459,007	10,354	37,415	79,778	586,554

		Country	of			Proportion	ofvoting	Principal
Undertaking		Incorporation		Holding		rights		activity
						2023	2022
Subsidiary	undertakings
								providing	a
								co-operative
North West Cooperative	Care Limited	England Wales	and	Company limited guarantee	by	100%	100%	approach to safe, quality personal
								and social
								care

14Debtors
	Group		Charity
	2023 f	2022 E	2023 f	2022 F
Trade debtors	251,923	202,412	227,817	197,003
Due from group undertakings			25,000
Prepayments	20,141	28,323	20,141	28,323
Accrued income	4,401		4,401
Other debtors	13,906	23,657	13,906	17,164
	290,371	254,392	291,265	242,490

			Group		Charity
			2023 F.	2022 F	2023 F	2022f
Bank loans			3,916	3,916
Trade creditors			188,861	96,572	188,861	96,572
Other taxation and	social
security			26,261	25,306	26,261	25,306
VAT liability			36,310	33,916	36,310	33,916
Other creditors			74,521	39,331	74,521	39,331
Accruals and deferred income			155,777	115,383	73,858	107,764
			485,646	314,424	399,811	302,889
Deferred income
					2023f	2022 E
Deferred income at 1 April 2022					79,014	110,565
Resources deferred Amounts released	in the period from previous	periods			120,016 ~79.974	(31,551)
Deferred income at year end					120,016	79,014

		Group			Charity
		2023	2022	2023		2022
		E	F	E		F
Bank	loans	8,485	12,401

Operating	lease com	mitments
Total future	minimum	lease payments	under non-cancellable	operating	leases are as follows:
			Group		Charity
			2023 2022		2023	2022
			E	E	E	E
Other
Within one	year		20,157	9,754	20,157	9,754
Between one and five		years	18,289	7,328	18,289	7,328
			38,446	17,082	38,446	17,082

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