Kaleidoscope Plus Group Co No.. 04660523 Registered Charity No.. 1098473 Year ended 31 March 2023 Kaleidoscope Plus Group Trustees, Report and Financial Statements For the Year Ended 31 March 2023 Company Number 04660523 Registered Charity Number: 1096473 Kaleidoscope Plus ¢> C¥J No." 04660523 RwJislamd Charity No: 1096473 Yearendgj 31 Marth 2023 copirENTS PAGES REFERENCE & ADMINISTRAnoN INFORMATION TRUSTEES. ANNUAL REPORT 4-13 STATEMENT OF TRusfEES' RESPONSIBILME 14 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS 1&18 STATEM￿ OF FINANCIAL ACTMTIES {In¢orporaUng an Income arKI eX￿tt￿rture 19 BAL4NCE SHEET 20 STATEMENT OF CASHFLOV 21 ACCOUNTING POLICIES 22-24 NOTES TO THE FINANCIAL STATEMWS 25-34 2IP> Kaleido¥cop8 Plus Group Co No: 04660523 R&Ji51arnd Chairiy No". IOW73 Yearonded 31 2023 REFERENCE & ADMINISTRATION INFORMATION Charfty Ilamo: Kaleidoscope Plus Grryjp Regl8tsrod Charity No 1096473 Roglstsrgd C(￿paTrY Mo 04660523 Regl8t•red Offlcg 321 High Street West Brornwich West Midlands 370 8LU Audltor Maza 2 Chambedaln Square Birmingham B3 3AX Maln 8ankors Unity Trust Bank plc NSne Brindley PL Birmingham B1 2HB Investmont Ilanagors Qui￿er Chew Two Snow hill Bim)ingham B4 6GA Chlaf Ex￿utiv9 •nd Company Secrniary Monica Shafrdq Executlva Officerg Cashain David- Head of Operations (left 13 April 2022) Alison Francis- Director of Finar￿e & Resour(*s Gary Wheway- Head of Fundrabiny and Bugness Devewment (left 30 Ngvember 2022) Veronica LeigtpHans0t￿Head of P8ople and CLdture 31Pa?e Kale¢do8COPg Plus Group Co No.. 04660523 R8gist8r8d Charity No.. 1096473 Year eTrJ8d 31 Marth 2023 TRUSTEES. ANNUAL REPORT forthg y￿r gnd8d 31 Illarth 2023 The Trustees presenttheir report and a￿nts trthe yw ended 31 Marcaj 2023. 1. StruGlwa Govornanc• and Managgm&nt Board of Trustees The TnJstees oflhe charotable company, are directots for the purpose of company law, who served duiing the year and up lo the date of this repirt are set C￿rt 8$ folkms: Mon1¢￿ Shafaq {resigned 12 December 2022> Neil Male (Ch&ir) Davtd Rogers (VI￿ Chair) &J¥rinder Bains (resigned 25th Juty 2023 DavKI Saunders (resigned 28th June 2022) Chris Mills (resigned 2PJ Juiy 2023) m￿hael Mclean Darren Harrls lapp)inted 22r• March 2023) Douglas Bros Duncan Jones {resigned 27 March 2023) Anupama Gibson Faye Hingley James M¢Keever (resigned {9th May 2023) Callum Russell {appointed 23rd 20231 Jayne Holltday lappoinled 2yd June 20231 Lisa NiclM)18on (appointed 2yd June 2023) The KaleIdO￿Ope Flus Group {KPG) 15 8 volurtary oftjanisation o)nstituted as a registered ch8rty (charity registration number 1096473) and a company limited by guarantee (company registration number 04660523), registered. and incorwated in England and Wales. It 15 govemed by its Articles of Association. The principal office of the charity ts 321 High Street. West Bromwich, B70 8LU. 41Pag¢ Ka￿]d0￿Copè PILLS Group Co No.. 04860523 R89i8ter8d Chawity No: 10WT3 Yeargndgd 31 Mard) 2023 TRUSTEES. ANNUAL REPORT bed unit ￿1th 4 ontrbedroom Ilals in West Brgmwch. The stsff team provMJe ￿re and support 24 trKJurs a day. The home ¢alers both for people ho havèa long-term needfor such a setting. aswell as forsomEvthowshto developtheir independent fiving s￿lIS prior to moving rm. In additKsn. Ihwe are four one-bedmm Ilats attathed to this scheme where the residents receive support from thè care home staff to facilitste a greater degree of long-term independent living. Wthoul such a seN1￿, k￿al people s(rffering from mental health illne88 would not be able lo gain the support and confidence to live fvffilling and independent lives. ILS An IndfvkluaS sh*ed property accomrnodaling 2 indt¥idUalswl￿ have been In long tern Irtstituti￿1alI8ed care. They are enabled to live WKlependenty in the community vith 241T on site support. SORT Scheme A Floating Sw)p(Kt schemè whM* SUpp￿ts 100 peWe. Those who receive support have mental health Issues and challenges and the SORT schem h8*s thwn ma￿tan independent I￿rn9 in their own homes. Sanctuary Hub Thls is for people Iwlng In San¢thvell who feel that they moy be rextting crisis point and need immedi*e support. The purpose of the Servi￿ is to prevent indivKluals from preSenti￿j al A&E which Is both Ineffective for the needs and causes delays. The ser¥Fce is available 365 days a year and is open Lm -t1pm Monday to Friday and 12rKxTr11pm at the *Yekernl. Community Oller A source of suppK)rt for peO￿e Ni West Bron￿￿Ch providing ger￿81 a{fv￿e. gutdanc8 and for paople who nw be suffering ¥￿th emotional heallh. Counsolllw T*Ath KaleldoscopD This servlce is fvnded through the chariWs reseThes and provKles counsellin9 in various mrAalf(ies to anyone who may need rt. The servtce is chargeable and OfeTate5 on a means tested basi$ to ensure that is affordable and provides equal access to those M bw income. It is delivered face to f8ce and onl￿8 and is available to anyone In the Gounty. SLtitide Bemvement Support IBla¢k Cow)ty and Wa￿1CkSh￿e) This serwce offers supportlo those v*tJo have ￿ bereaved by suiude wi WaThvickstrure and The Black Kal￿d05¢ope Plus Gr￿p Co No.. 04660523 Regtstered Chartty No: 1096473 yearend￿ 31 Mard) 20ZJ TRUSTEES, ANNUAL REPORT Icontinued Prknary Mental Health wo￿•￿ The PIAHW teamwork with chli dren and YOL￿9 people. families. cargrs, and wofessionals providiThJ support ￿ere there are ernot10￿1 or mental heatth cc4￿$ in relati￿ to the young person. Crf$is Tfrxt Li In October 2019. the charity finally able to launch ts MUc￿8ntICip8ted suicide provention text line servlce in pathership with SHOUT. This national service is availab￿ 2417 to anyone in Ihe UKand can bo accessed free of charge. Trair￿d c¥isi5 vobjntews help those contad the servtce to stay safe and provide gusdarKe on se￿CeS availth to s￿￿)rt them. Th&W8[ll￿1n9 Progrnm-for Rafug￿ and Asylwn $08kor5 Our Wellbeing Program SUFvorts the emoiM)nal health and wEllbery needs of refvgees and asylum $eekers re85ding In Sandwell through a twk)red Portf￿￿? of wellbeing groups Including psychoeducatk)n. 8e¢ial supwL and ecotherapy. a$weltas a befrièndlng service forrofugo8s, asylum seekers, and thoir families. Training The charity provides an intemal trwThng serv￿8 to all staff, in partudw those staff who are in the foTefront of the organisalion's Work. partKulaty kn Care. Supwjrt & Cornmunty Servsces. Inlemal training offers a service vthlch ensures our 5tsff 8re well versed In the fvjll range of legislative and specialist kno￿edge relevant to thelr rn ofthThNk to enable them to wovide ￿MfftnI 5eTvlces of a high standard. The charity also provldes exiemal training induding Mentsl Health FirstAid,Appbed Suicide Intervention Skills Training and a bespoke mentsl hèath and wellbeing tralning packages to a range of l)u$inesses, partners and indiwduals. There are several staff who are w waltfied trainers and carry out training ￿ SP￿￿fiC areas of mentsl heath. Training users of other services and the general pUl￿1C Telating to mentsl health and the range of seifthelp r￿UeS is also wovided. Fundral8lng Fundraising has become an ffnwrtarrtfocus foithe chaiity over recent years and the charfty Is eaty on in its joumey of deviSU￿ a form81 approach, however the organisation fdlows and adheres to the fundraising regulator sfandard. The Charity lrialted the robe of He￿ of Busine55 Development and Funllraislng during the uwrse of the y&v but four￿ that the posiuon wasn t working in the way tt was IM)ped. Fundraising is a ￿ltIcal functK)n for the charity and is wrentty being outsourced mDr 8lruthred approach Is d&Éded upon. FIIIANCIAL REVIEW For the year ￿rted 311t Mard) 2023 the Charitys operat￿9 re5uW Ni an ovefall net deficrf of £159,522 {2022: £98,592 surplus). The deficit is mainty due to the th$ of income from contract ends and the organisation's fundraising athttes not generaknig sufficient in￿me. This resulted in an opeTating deficit of £92,900 {2022". 63,293 surplus) whi¢h was fvrther impacted by losses from the organisalion's investment activities. The war in Ukrnine and the ￿ease in enèrrJy prices wore ts key contributors lo the Charity's investment losses during the financial year. The business strategies for income diverwf*Xion and revenue growth are inchuded in the Chatty'5 202>26 tFwee- year busin￿5 plan. IIIPaÈL Kal8Kloscops Plus C￿£ Co No." 04660523 Ragkltsfgd Charrty No". 1096473 Year ended 31 Marth 2023 TRUSTEES. ANNUAL REPORT (conllnugd R989rvos and Investment We hobj Lmrestrlcied gefie￿ reseFW to cover unexpeded thanges In tncome and eXp￿dIture, aliowing us to continue key acbviknes in the event of A tsmporary loss of income. ￿1r￿j lime to aljusl fhe busNw model or 80urc¢ alternative Icome streams. Manage 8hort term csynmitments th8 Ch•ity wi(wd to Sn the gvent of108s of Income. Unrestricted reseTves are thosefijndswhth aTe not committed to Specific projects orset ashle forfulure use. The Trustees alm to ensure that unrestricted reseNe5 are maintained at a minimum level of £1.100.000. This is based on a rewew in Marth 22 ofthe relvdbilty of the charity's income streams. and Ihe exlenl to whth expendrture is Corrnnitted. as ¥￿11 as the mafrK risks tts whlch the Charity is exposed. Tnjstees hav8 set a larget Iwel of r8seN8s at £1,500.000. At the end of the f￿ancIal year th8 reserve levd ￿IghtlY exceeds the target. the urYestrirW reswves tEiryd £1,562,437 2022.. £1,708.972}. Inv8stsn•nts QuAter Cheviot manage thg M￿l￿asSet p(thlJ'o of equty. fixed interest and attemative investments in accordan￿ thelr ethical investment and medium risk kx)licy, they report on a wular basis lo the Board of Trustees. The dhical restiicaions appty. and manage the portfolio within the agreed as8et allocation ban(ffftgs. arKS report on a regul¥ basis to the Board of Trustees. The latest agreed bandings were.. Jxed Interest 20 to 40% UK Equlties 20 to 35% Overseas Equtlies 25 to 35% Attemalwes oto25% KPG investments are benchmarked against the MSCI WMA Private Investor Income index. However, typically we aso compare against our peer group composite as ￿p￿ed ty ARC. The corresPon￿lng benchmark to the Kaleidoscope's QC portfolkj is ARC SterlvJ Balanced AsseL To the end of March 2023. we've undefperformed over the 5h¢)rt temi, and have hsghlighled the reasons for this short- temi underperfomiance in our ￿guy￿ upJates (the last in earty June 2023) and John Mayo wll cover in depth agan in the upcowing revi6w meetiYYJ. H¢y•*tver, over the ￿ term the portftAto remain5 ¢omforfabty aTrwd ofARC over a >, & arKI 1￿year periods. 31112r22- 31103r23 30m9r22- 31103r23 31ffJ3f22- 31103123 Kaitidoscope QC portfolio 3.2% -7.1% ARC Sterlan8 Balallwl A&set 1.6% 3.8% 4.5% MSCI WMAPI In¢ome 2.5% 6.7% -3.9% 121P&oe eid05cope FI￿ Gro Co No: 04680523 R8gist8r8d Charity No: 1(W73 Ygargnded 31 Mard12023 TRUSTEES, ANNUAL REPORT ICO￿lnued> Futurg Opgratlons The Kaleid0s￿pe Plus Group is continuing a kYLWS of an wir#J semoe review to ensurt th¥t relevance of service and qualty, rmin a key f(￿$. The Chan￿ 1$ making excellent progress in developing its wcrt in the ￿der Black County region and beyond. induding Staffor(IshiB. Stoke on Trent, and Bedfordshire. The current ￿st of It¥ing crisis is likety to continue to have an impac( on Ihe eharty and fts staff and as $etoui in the Chanty's new 2023-2026 three-yearstrategic p￿￿ the1￿￿teeS and leadership are See￿n9 ways to ensure income geneJ3tion and diversirlcatic￿ remain afocus. Despite the upcoming challenge8, througts)ut the year2022-23 contrathjal largets and relationships wfd) ccthmissioners rem8ined strong wlth commlssloned Inwme conb"nuing and Son￿ contracts ConfiM￿d and extended until March 211Z therefore not MaterI￿lY affecting the Kaleidoscope Plus Group whieh remains to be a gc4ng concem. DtsclosuTe ol Infomiatlon to audito n 80 far a8 the dire(tss are aware.. there is no Televant audll1nformati￿ of the ch*itable ￿Mparv.8 auditorls unaware,. and the trustees have tsken all the steps that they cyjght to have taken in orderto m*(e themselve8 aware of any relevant audit infomiation and to establlsh that the charitsb￿ company's auditor is aware of that inf0M￿tiOn. Audlto The extemal autht seNGe has 9(￿e fDrtenderin 2023. in acci>rdance with 485 ofthe Companies Art 2006. Small Company Provlslons The Trustees. report has been wepared in acovdance *ith the pro￿s￿)n5 applicable to Smell ¢ompani8s uThJerthe Companies Act 20[￿. Tli$ report wa5 apwoved by the Exe¢xrtive Commiitee on f9th October 2023 and signed on its behalf Neil Mal¥ Chaimian 131Page Kaleidoscw8 Plus Grow) Co No.. 04e60523 RegL8t8red Charity N¢.. 10W73 Yearended 31 Marth 2023 STATEMENT OF TRUSTEES. RESPONSIBILrriES Statement of trustoes. rnsponslblllllèts The trustees are a180 dweth of Kaleidoscope Ptus Group forthe puvp05e of ccffipany lawl are resPOn%b￿ for preparing the Trustee5' AJ)nual RetNth and the fmanrAal statements in accordance wlth applicablo law anIkN￿. 8LAiectto any matertal depatures disckjsed and explained in the finanua statements. el prepare the financial 8latsmonts on the going ¢X)ncem basis unless f( is inappropriate to presume that the charitabk Gcrfnpany V*ill ￿nty'nue In operation. The tyuslees are respM)n$ible for keeping adequate accountiThJ records whlch di8ckJ8e wth reasonab accuracy at any time the finanual position of the Gharitable company and enabbe them to ensuie that the financial statements Compty CoMpan￿S ALt 21JCfj. They are also responsible for Safeguarding tI￿assets of Ihecharitab5e ￿n￿anY and thegroup and hence fortaknng reasonable step8 for the prevention and detection of fraLKI and other irregularitles. The b￿Stee$ are responslble krfthe malntenanae and inlegrityof the ¢(wp¢x*e andfinancaal informllon indudod on the charriable cmwany's V￿￿te. LegislatK)n in the un￿e￿ Klngdom goveming the eparation and dissemin*ion of the fhiancial statements may differ from kgislation in other jurisdiction8. 141Pagc Kaleidosco￿ Plus GrrA Co No.. 04860523 Regisl8T8d Charity No.. 1tIWTJ eThJad 31 March 21Y23 INDEPENDENT AUDrroR'S REPORT TO THE MEMBERS OF KALEIDOSCOPE PLUS GROUP Op*iion We have audrted the fina￿181 statements of The Kaleidoscope Plus Group (the 'charty') for the year ended 31st March 2023 which comwise the Statement of Financial Actiwues. the Balan￿ Sheet, the Statement of C8sh Flows. and rb)tes to the finaniial statemerts. including a summary of significant a￿Unting poli￿5. The financial reporting franMv(Kk Ihal has bèen appl￿d in their preparayon 18 applic8ble taw and Uniled lthgdom Accounting Standards, including FRS 102 Yhe Financial Reporting Standaryl apFdicable in the UK and Republic of Irelan￿ {Unlled ￿￿Jd0rn Generalty Accepted Accounting Practice). In our oplnlon, the financial statemerkts.. give a and fair vtew ofthe State ofthe affairn as at 31st March 2023 and of Its income and eXpen(r￿ref0r year ttren ended; have been properly prepared In accordance v*th United KN￿OM G￿erallY knepted Accounting have been preparèj fft ￿0rdarKe wlth the requiremen18 ofthe Compwies Art 2006. B8818 for opinic We CO￿1￿ctOd ow audri in accordance ¥￿th Internationa Standards on Authung (UK) (ISAS {UK)> and 8ppllc*ble law. Our responsfollltles under those slandards are frjrther des¢rfbed in the Audltols re41onwbililies for the audrt of thefinanoal st*ements section of our report. We are independent ol the group and the parent chanty in accordance ¥&ith the ethtii requir&mwts that are relevant to our audit of the financial statements in the UK i￿Ing the FRC'S Ethical Standard we have fijlfilled our other ethKal Tesponsibilitses in ￿dance *ith ihese requirements. Vve believe that the audil e￿den￿ we have obtai￿d sufficient and to wovtde a basis for t￿r opiryon. ConcluSiDns Telating lo going ¢oncem In auditin9 the financial statements, we have conciuded that the trustees. use of the going concem basis of ac¢LwntsivJ in the preparatiM ofthe finarKial st*emenls is apwwiaie. Based on the woth we have perlormed, V*E have Klentiffed any material unCerta￿treS relating to events L* conditlons that, individualty or collectively, may cast signfficanl doubt on the group's and the parent thaiity's ability to continue as a Lmng concem a periTrJ of at least tW81ve months from when the financial ststements are authorwj for1s8ue. Our responsli )ilttse5 and the Te3ponsib￿1t￿ ofthe Inth with Tesp&tto going wicem descdbed in the re18vanl seclion$ of this iewt Other infomiatlon The other Information comprises the Irrfomiation irKILwJed in Annual Report, other than the tnancial statements and our auditors report thereort. The tru$tee$ are reswnsible for the other inforn)ation. Our o)ynion on the ftt7awal slatements doe5 not cthertho other information and. excepl to the exlent otsrwise ex￿IcIty stated in ow rep(rt we do not express any fm of assurat)ce condusw)n ttrweon. 151Pa?e Ka￿ld0$¢C￿8 Plus Growj Co No: 04660523 RagÉBtsi8d Chaiity No: 1CW73 Year ended 31 P4larth 2023 In wnectton v￿th our au(kt of the financial statements, our rosponsknility is to re* the other inf0M￿tiOn and, in doing so, consider vthether the other infomabon is malerplty inconsistent th the finar￿la1 statements, or our knoYAedge obtained in the course of the audrL or otherwse appears lo be materidly misstatsj. If we identfy such materlal im)n8iStwK3e¥ or qjparent Materi￿ misststements, we a￿ Tequirod to detemiine Ythether thefe is a materia mis$taterrMt in the fmancial statements or a material mis5tatsment ofthe other wfftsm*tlon. If, based on tha Y￿rk Y*E have perf￿med, we conciude that there is a material misstatement of this other infcTh?tion, Y*E are requlred to report that frdcL We have nolhiTrJ to rep¢yt in this regard. Oplnion8 on othgr matters PTe5L¥ts￿ by the C(Ynpanies Art 20 In our oplnion, based on the work ￿dertaken rn the course of th8 aurf the infom1ali￿ grven in the Tnjstees. Repc¥t whth inclth the Directors, Report prepare(I for the purp05e8 of¢lNnp￿Y law, for the finanoal year for 4thi¢h the financi31 ststements are prepared Is ¢onsi8tent with the ffinanct￿ Statem￿.. and the TTUStees' Report has been prepared in accordance Iwth applicable lega fequirements. Matters on we arn required to rewt by excepknn In lijht of the knowledge and underslanthng ofthe chty and its enNirMment obtained in the course of the autht, we have not identrfied material mBstatements in the Trustees, Report. We have nothing to report in resped of the ftJHcAving matters in relats'on to vthich the Companies Act 2006 requires us to reF(Al to you rf, M) our Op￿1￿." adequate arKI I￿OPer accourity records have Tr)t been kep( or retums adequate for our audit have not been received from brdnches not visfted by us: the fi[w￿l31 statements are not In agreeMentV￿Ih the acCo￿ting re￿$ arbJ retums: or we have not recetved am the inf(vNAUon and expl8nakn￿￿ require our a￿lL the bustees were notentitted to TKep*e the slatemerts in w)rdance blith Ihe smalt companies. regime and tske advantage of the small comkwnies. 8X￿npt1on ￿ preparing the Trustees, Report from the requwement to wepare a Strategic ReFM)rt. Respongiblities of Trustees As explaine(t more fully In the trustees, respons1bllrt￿ statement set on page 14, the trustees (%tho are also the directors of the charitsble ￿MpanY fw the purposes ofcompany law) are respon51ble for the prepawatbon of t1￿ financL81 stslemenls and for being satisfied that they give a trug and fa￿ view. and for such intemal controi as the trustees deternwne is necessary io enable the preparation af fknancial StateM￿ts that 8re free from m8teTial mK85tatement. ¥rt￿er due to frdud or error. IPa?L Kal8idoscope pl￿ l>oup Co No.. 046fj0523 RBgi5ter8d Charty No: 10964n Ye8rended 31 March 20fd In preparing the financral sl*ments. the tnjgtees are resporoible ftsr assessing the charity's abifity lo continue as a going concern, disclosing. as applicalje, matters related to going conGem and uslng the ng concem basis of accounfing unless the Intslees either ntend to IK4uidate the charity or to ceas¢ operations. or have no reatÉth aiiemthe but to do so. Auditorfs responsllxlities forthe aLKtit of the financial slatements Our obje(*ves are to obtain rea50￿ble 888ur8nt* aboutvAthr thè ftnanual statements a8 a whole are free from matwtal misstatemer¢ due to fra￿1 or eTror. and to issue an audTtols report that Éncludes our opir*hJn. Reasonable aSSUrar￿ is o high level of assurance trtrt is not a guaranteo that an audit conduthd in ae¢ordance v￿th ISAS IUK) will delect a m*rial misstaiement when it exists. Misstatelnents Can arise from fraud or eTrtsr and are COr￿l(lered rnat￿al ffj. n)divhJually or In the aggregate, they could rea8onabty be expeded to InfiL*nce the eojnomic decisK)ns of user5 tsken on the boSi5 ofthe financial statements. Irregulaiibes, I￿UdIng fraud, aTr instances of r#in￿MplIanCe withlths and regulath)ns. Wo design procedures in line wrfth our responsibilthes. ¢y￿￿ed abDve. to detect material misstatem￿ts NI regpora of wregulariknes. includlrKJ fraud. Based on our understsnd￿￿ of the charity and its activities, w¢ identffied that the principal risks of nonllc•fian(* vth la￿ and regulations related to employment regulalion, and fraud, and we considered Ihe extentto wtrich non-compliance mlght have a material effect on the finanual stslements. We also considered those laws arid ￿g￿￿9ti0nS thaf have a dirert impact on the prepwation of the financral statements, Suth as the Ccrfnpanies kl 2006. We evaluated the trustees, arKI managemenvs incontiwes and opwknnitles for tsudulent manipu18t*?n of the financial 5tstements (induding the risk ofoverride (rf ¢ontrolsl and dètermlned that the princip￿ risks were rdated to posting manual journ￿ er￿leS to manipulate financial performance, inappropriately $￿fting the t.mi￿ and basls of revenue recognition. management bias through judgements and assumpth"on8 in sign[f￿nt accountino estimates, in partirJJl* in relation to fvnd accounting. arKb 81gn￿cant or*-off or unusual transact¥)ns. Our audit pmdures were des¥3ned to reS￿d to tlme KIenti￿d risks, including non-complianc8 with laws and regulations Orregulanties) and fraud that 8re m*rial to the financlal stsbments. Our audit Pfttedures ￿dUded but were not linited to.. Discusslng with the trustees afmj mwwement ther ￿￿1¢4e5 and PTDwJu￿s regarding ccrfnpliance wth and regulaticffj.. Communicatsng identrfied laws and wuLgtions throughout our engagement team and remainlng alert lo any indicatK>n$ of rK)n￿cOmplIance through￿rt ovr audl and Consitlerfng the risk of acts by the charity vthtt* were to applicab5e laws and regulatiOn5, Including fraLtd. 171Paqe KaleKlo¥cGpè Pltk% Group Co No: 04860523 Regist8t8d Ch*ity No: 1CW73 Y&ar ended 31 2023 Our audit pr(Kedures in relation to fraud tncknled butN%ere not Ilmited trj: MakNig enquiries oftho twstees ￿ Managem￿ on ¥thether they had knthvledge of any athal, Suspecw or aleged fraud. GainSn9 an unde￿￿￿10)g ofthe intema cortrols establshed lo mitw risks related to fraud. Discussing amongst the engagementtsam the Tisks oFfraud: and Addressing the risks of fraud through management oveffide of contrKkn by perfom)Ing ioum81 erty testin9. There are 1fthe￿nt limMatKJns in the audtt Pr(￿ desthd above arwj thè primary respt)nsibilty for the preventlon and detection of irregularities including fraud rests management. As with any audi( there remained a r￿￿ of non-detecllon of irregularities, as these may involve collusion, forgery, Itttentional omissions, misfepresentatsons, orthe override of irrtemal controls. A further descripuon of our responslbirrti8s for thè authi of Ihe fi￿la1 statements is located on the Financial Reporbng Councll's wobsrto at V•V4v.frc.org.uklauditusresF￿$lbllrt￿8. Th18 dèscription foms part of our au(trtofs repoTL Use of the audit rep TNS reFX)rt 18 made solety to the charrV8 memb8rs as a boty in accordance with Chapter 3 of Part 16 of the Companies Act 20(￿. Our audit wcwk has been urthrtakfrn so that we might state to the ¢harrty s members those mattws ar¢ required to st* to them in an auditors report and for no other purpose. To the fvllest extent perynllted by law. we do not accept or assume respon8ibility lo anyone otherthan the charity and the charity's members a5 a body for our audrt vKJrk, for thls report, or for the opinions have fomi8d. D￿d Hoose (seni￿ ststUt￿ry Audil(Y) lor 8nd on behaltof Maz3￿ LLP Chartered Accountants and Ststutory ALhJitor First Floc¥ Two Chambertain 94uar8 Binningham B3 3AX Dec 11, 2023 181Pag¢ K8Woscope Fyus Group Co No.. 04660523 Registered CharÈty No.. 1096473 Year 31 Marth 2023 STATEMENT OF FINANCIAL ACTIVMES Oncorpornung an Income and Expèndlturo Accountl tor tho year ended 31 March 2023 unrestric￿ Restrbtsd Tot81 Funds Funds Funds 2023 2023 2023 Funds 2022 Incomo from Genarated fund5". Voluntsry income Donatlons Activities for generabng funds Fundraising Investment income Bank interest Dividend income Charftable a¢lMtles Contract and charges ResldentEal Support ServKes Communlty serNlces Training and other IrKomo 14939 1,70S 17,644 36.635 14716 10.TT2 25A88 19,151 1,513 19.096 17 19,098 17,945 18,071 647.826 327,188 1.125.631 76,T79 647M26 327,188 29.519 1.155.160 90.157 166.936 725,655 304,354 1,080,780 199.287 Proffit on dlspos81 of fLxed assets Total incomo and endoY•Thgnts 1245.120 132.153 2,377,273 2,459,864 Expendlture on. Charttsble actfvlttes Raising Funds Total oxpendituro 2228319 126,$36 2J54.755 115.418 115.418 1343.637 126.536 2A70.173 2.294.932 101009 2.395.941 Not {dofi¢Wincome for tho year other recogn15￿ galns and108se8 63.923 othgr rgcognwl galnslllossosy Realised Ilosses)Igain$ on irNestrnents Unrealised Vossesll gains on investments 12 12 (9,150) {57A72 19,150 (67,472) 4,905 29,764 Nat {Exp8nditurn) forttw ywr {165,1391 5,617 [159￿22) 98.592 Fund balanw brought forward at l Aprll 2,TO4715 74,014 2,777,729 2,679,137 Fund ball￿8$ catrfed forward al 31 IAarch 1538.576 79.631 2.618.207 2.717,729 191Pao¢ Kaleidoscope Plus Group Co No.. 04660523 Register8d Charity No.. 1096473 Year ended 31 March 2023 BALANCE SHEET AS AT 31 MARCH 2023 Note 2023 2022 Fixed assets Intangible asse15 Tangible assets Listed investments 10 11 12 28,426 735,986 679,765 1.444,177 23.853 759,163 731,918 1.514,934 Curront assets Debtors.. du& vitthin one year Cash at bank and in hand 13 114.708 1.338,487 157,009 1,363,500 1.453,195 1,520.509 Credltors: amounts falling due thin one year 14 {279.165) {257,7141 Not current assets 1,174.030 1,262.795 Total assets lass Current liabilities 2.618,207 2,777,729 Totsl Funds 15 Designated funds Restricted funds General funds 976,139 79.631 1.562.437 994,743 74,014 1.708,972 Total funds 2.618.207 2,777,729 The financial statements are prepared in accordance wlh the provisions applicable lo companie5 subject to the small companies, regime. The financial statements were approved by the Trustees and authorised for issue on 19th October 2023 and signed on their behalf by.. N Male rJOLAJ TRUSTEES D Rogers Ka￿)do￿C0￿ PILts Gro￿} Co No.. 04660523 Regi8tsrBd ClJ&rity No.. 1096473 Year 31 hlarth 2023 STATEUENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2023 Notgs 2023 2022 Ca¥h Ile)wJ from oporatlftg adlvltle•: Not Cash provlded by I{Us￿ Inl 0￿1•11n9 athlileg ash flory￿ from investing acbyities: pu￿h*se of pmpety, ￿ant. and eqiipm*rt Proceed$ from sale of propety Putchase of irwesbnents Prweeds from sal• of investments Interest recefved Dfvklend income Increa$e in cash placed on depositwilh managers Increase In cash placed on deposbtwilh bank Net utsod In Invosllng actlvltlos {14.674) 157,567) 365,OLKI 138,4931 58,860 1.513 18.071 (34,129) {1.071,436) 1758,181 (174.512) 164,371 19,096 17.945 (4,328) {17,788) (9,890) Nat dacreaso In ca$h and Gasb gqulvaJ8nts In r8wllng pariod Cash and cash equival￿ atthe beginnirtsj ofthe year 292.(fA 1 000.281 Cash and cash owlval8nts at the end ofthe yoar 249.263 2022 A> Reconcillation of not incom& kn nèt cash ftow from OPgratb¥ activths Sufplu8111)eficit) for the fin￿C￿l year Adjustments for. Depreciation Amortisation ProfitlLoss on Sale of Property Planl ?￿d EquipTnent Decreasel{inuease) trade and other r￿able$ {Decreaselltncrease in trade payables Intetsst received DividetKI Inc¢)me ealised gain on Inve8tments Un[e￿i$ed (gainsylosses on investn (159,522) 98,592 30.959 2,320 35.504 5.239 (14,418) 176.464 {137,155} 11,513) {18.071} {4,9051 42,300 21,451 119,096) {17.945) 9,150 57,472 1911 49,964 Cash and Cash E4iHvalents Cash, instant acces5 arbj deposits less than 90day nolice Longerlerm deposits Ca¥h al bank and har 249.263 1.089,224 1.338,487 292,064 1071.436 1363 500 211Paoe Ka18idoscLye PILO ¢knp Co No.. 04680523 Regk4t8rBd Chaiity No: IOW73 Yearer¥Jad 31 Marth 2023 NOTES TO THE FINANCIAL STATEME1￿8 Aceountlng I￿11¢19S The main accounting poli￿ adopted in Ihe wepw*ion ofthèse acc(￿ts are: Basis of accounting The charity cortstitutes a Publ￿ benefft entiiy as deffined by FRS 102. The financial stateh*nts have been prepared in accordance wth Accounting and Reporting by Charlties.. Slatement of Recommended PractKe applicable to charities preparing theii accounts in aC￿rdan￿ the Financial RepNting Standards applicable in tt)e UK and Republic of Iretand (FRS 102), the FNJancial Reporting Stsndarl App5icable in the United lfjngdom and Republic of Irejand {FRS 102), the Charities Act 2011, the Companies Act 2008 and UK Generally Accepted waclKx. b} Going ct)ncem Kaeidoscope Au$ GTQUP lyj￿neSS ath"vities, its CUTrent financ4al posrfÉion. and factors likely to affect ts future operations are all set out in the Trustee's report. The trustees Consider that the￿ no mat&ial uncertainlies about Kaiekloscope's ability to continue as a going cOr￿M and Ihere are no unplanned matertal uncertainties affecting the ¢urrent yearfs accounts. The entity has adequate resources to continue in OFerational existence forthe fore8¢eth fuknre. Koy areas of ManagÈmènti4Klg￿*nt and 8stimatlon uncerialnty When preparing the financial slatements, management makes a number of judgements, eslimates and a55ufTytions al￿ th$ reCogn￿on and me85uremenl of assets, liabilities, income: arKI expense9. M8nagement is of tre opinion that are no key areas of managementjudgement oresbmation uncertainty adopted wthin the financi81 statements. Fund accountlng General funds are unrestrided hjnds are availablefor use atthe discrelM)n of Trustees in the fjJrtherance of the genpAa objectives of the charity and vkni¢h have not been deS￿nated ft>r othw purF¥)ses. Deslgnaled funds compfft Unrestr[￿ furnts th* hwe bèen set aside by the -. )¥otees ts particLAar wrposes IJ￿1 (lo not conlain *alty tinding Feth¢tions. Restricted Funds are futyls are avafiable for a use detaTmined by the fvrKler. I￿oMe Oonations are a¢￿)Unted for on a receivab￿ ba81s. Income from fees cl* for semces are rwnrled on corrplobon of the services perfomied. Income there paymerts are linked lo Testrictions i.e., perfomiance related, tir(te etc. are recognised when the condlknors have been mel, it 18 probable that the income ￿11 be re￿ived, and the income be measuted re￿abty. Income on bank deposrts 55 accounted on the accruals basts. Income from quoted invesknents i8 reCc*Jnis￿1 at lJ)e date the dniidend is declared. Re¥ources oxpended Resources expended inctude am fmts incurred and accrued a$ at the balance sheet 221P&qe KalehI05copè Plus Gro Co No.. 04660523 Rèsi8bred Cti8rty No.. 10W73 Y¢arended 31 Marth 2023 NOTES TO THE FINANCIAL STATEMENTS {¢OntIn￿d> AccoLtnting pos￿8 (continued) SUp￿r9Sts. inchjde the ¢￿al office fvnctions Such as general Managen￿l, payFdl atthiinisti3tion. budgeting a￿1 accounting, care aNJ support 8ervices management, infomiation technology and human resources ￿ allothd across the Categor￿S of Charitab￿ expenditu￿, in pioportlon to lotsl direct spend in each 8Ctivity. re costs Lannot be dIre￿ty alhibuted to particular headings, they hav& boen allocated to acti¥ities on a basi5 consistent with the use of the resources. Costs of tharilai* athibes comprise au costs identtfied as vh)dly cw mainty attributable to achieving the charitable obje k) Investments Inveshnenls have been induded at market ¥a￿e as al the balance sheet date. Gains and losses aTi&ngfromthe dr3posal of investments are calculated at netsales pr¢￿￿edS less carrying value. Unrealised gains and losses on the rev￿ua￿0n of investments are recognised in the statemerrt of fNnoal a(#ibryhes. The charity operates a defv￿1 ￿nt￿P￿rtiOn scheme. The annual emptyers, pension ntrbutions payable are charged to the Statement of Financial Activities. ml Financial Instrwnènts The charity h3s financial assets and ffflanLya5 fiabilities of a knnd that qualrfy as basic financial instrumenls. Basic finanual instrLAments are initi8Ny recognised al transaction value and subsequenty measured at their setttement value. The charity onty has tlnancid assets measured at undiscounled amount receivable wfi￿h Compri￿ ofrent8. eharps and housing ber>efft rerRrrfable and ofher debtors. The chaiity onty has financial Ibabilities measured al undigcounted èmounl payable ith comprise of rents, charges and houskng benefft payabk, other taxation and SOC￿ se(JJrity and other uedilors. Provisions Provi￿0￿3 are recognised when the charity has an obligation al the balance sheet date as a result of a past event. rt is wobable that an ¢xrtfiow of ecorK)mic b8neffts will be required in settFement and the amunt bè reliabty estimated. ImpalTments Assets measured at fair value are r•ryewEd tr any indicatyon that the asset may be npaire(l at e&h b8lance sheet date. If SLKh indution exists, the recoverable amunl of an asset. or the assets cash geneF8tirrfJ uni( is estlmated, and compaod to the carrying amcyjnt. ￿ere the carying amount exceeds sts recoverable amount. an impaimient loss 5$ recogni5ed in the Ststement of Flnan¢Sal Actrvthes unless the asset 15 carri￿ at revalued amount vknere the impainnent bss Is a revaluation decrease. 241Page Kalg¢doscO￿ Plu$ Gm Co No: 04660523 RwJ16tsrnd Charity No.. 1LVJ64n Y8W 81MJBd 31 Mafth 2023 NOTES TO THE FINANCIAL sfATEMEiifs (Contin￿d} Incoming resourc05 by 2023 2022 Govemment Grants Other Grants Residential and Intensfve Support Contra¢t Income Training Fees Cwnselling Fees and Other Income Investment Income Charttable donatkjns and Fun￿rat￿ng Profit on DispDsal of Land ￿ Buildings 274958 90￿57 647,826 1307.380 31.326 4<753 37,041 43,132 326,713 110,907 725,655 1,058,421 22,182 66,198 19,584 55,786 74,418 377.273 2.459 864 Invtystmant Incomo 2023 2022 tjwdend Income nterest on bank ac£ounts and short-tem deposits 17,945 19,096 18,071 1,513 37￿41 19,584 Ro8ourc8s expendad Charitable A¢tivib85 Staff f*prn Othw Total Total Totsl 2022 Rosldonlal Support 631.589 8,008 149.334 787,431 1,500 n8,931 852.556 Community & Floating Support 560.844 14,637 93,254 640.680 28.055 668.73S 649.383 Talking & CreatT¥e Therapie¥ 588,747 6,838 67.995 605.258 58.322 663.580 564,264 Training 88.318 1.542 19.465 7Q.666 38,659 109,325 119,516 Awaren&ss raising & licity 9.236 463 48.714 58,413 58A13 53.175 tsov8manc8 (note 7) 10237 513 55.021 65.711 85,771 56,038 1.888.971 31001 433.783 1228,219 126,536 2,354,755 2,294.932 251Paoe Kal81do8co￿ PI(L8 Gro￿? Cts No: a4660523 Re9thred Charity No: t¢)96473 Year•nthl 31 Marth 2023 NOTES TO THE FINANCIAL STATEMEIITS (continu•d) & Rosoums 0Xp￿ttl*d R•15ing Funds Stsff Doprn othor Total Totsl Costs eiatk• Costs unmtriCt￿ RestrlGtsd Totsl 2023 2022 Support Expendtture on Ralsing Furtds 65,072 1.278 49.￿8 115,418 115,418 101.009 1.954043 33.279 481851 2y3.63T 126.536 2,470,173 2,395,942 Support costs Flnan¢d rr athin & Vojuntfjgrs Total 2023 Total 2022 manag mont Residenti￿ & Intenslve SupK* Community & Noating Support Talknng & Creative Therapies Tralning Awarene55 raisirwj & publtcty Govemance Ralsing Funds 174,072 13276 183.337 13,983 158,028 12.052 24,435 11025 13,328 21,103 9.876 10.401 8,986 1,386 197.224 203,020 207.721 162,331 179.046 129,274 27,685 25,323 13,624 25,323 15,100 23,909 917 1,016 1.609 756 1,197 18,992 s￿,328 44.717 33.264 664,309 576,925 2023 2022 10.760 21.90 9756 12,573 prof￿$ton81 fees Trustee's costs Audft fee5 24,023 9.090 21,300 12,409 65.771 56,038 261Page KaleKIoscop9 Plus Group Co No: 04660523 Register￿ Charity No.. 10WTJ Yearend￿l 31 Mard) 20rJ NOTES TO THE FINANCIAL STATEMENTS Icontinu•d) Not Incomg 2023 2022 Net Income slated afier charginglc¥ethling: GainlLos8 on Ifisposal of assets Audf(orfs remuneration Audit Other Depre(¥ation Deprec4ation: Bulldtng Amortisation Operating Leases- Office EQUIpn￿ 74,418 24.023 21,300 4,920 11.021 24.483 5,239 11.455 16,692 14,267 2,320 7.354 Staft costs 2023 2022 Wag8s and Salaries Emptoyer's Social security Ca)sts EFWeffs Pension ￿$ts 1.676.FJ3 154.719 1,630,282 142,738 1,901.247 47.766 I,840,￿6 44,680 43,670 1,926.658 Agency costs ReGruiknent Costs 1,954.043 Staff Costs per ￿ndirM as folbJKs: 2022 Costs of gentsr8tlng charitable &#ivit Management and adrninistration 1,449J13 504.730 1.954043 1,445,006 483,650 1,928.656 271Paee Ka￿tY0$COpe Plus Group Co No.. 04660523 Reglslered Charity No: 10W73 Year ended 31 March 2023 NOTES TO THE FINANCIAL STATEME1￿5 {continuèdl One ernployee had employee benefits exduding employer pension costs in excess of £60.000 12022.1) During the year one tem)ination payment was made for fhe amour>t of £4,93312021. Nill. During the year the organisation h*J fNe managers whose total key management personnel remunerdtion costs arnounted to £307.442 12022 F233,438}. Employers national insurance contributions In respect of these individuals were £30.676 {2022 £22.878) and pension contri)vtionswere £12,073 {2022£8.798}. One employeewas a Tnjstseon Ihe board, their emoluments are induded bel(w. 2023 2023 2022 B#8ic Employ8rf P•nslon SNI 8,182 22A94 TOTAL TOTAL Trustee Remuneralion Key Management Personnel Total Key Management Personnel Remuneration 65,829 198,864 3.291 8.782 Tt.302 230.140 74,089 159,349 264.693 30.676 11073 307,442 233.438 The average numbw offulktime equNal8nt em￿ exchjding agenw workers. analysed by nclion is". 2023 Number 41 14 2022 Number Direct charitable services Management and adminislration Raising Funds 10 57 55 Head Count 72 28IPaE¢ Kalekk)scope Plus GT( Co Nts.. 04650523 Re￿￿tered Charity No.. 1096473 Y88r8nd￿ 31 Marth 2023 NOTES TO THE FINANCIAL STATEMEKfs (contin￿d) 10. Intanglblg Ass9ts evolopmont At 1 2022 A(klition¥ Disposals Coyt #t 31 ljlarch 2023 31.405 6.893 31.405 8.893 AmortI￿￿on At f April 2022 Charge for year Doprg¢iation at 31 March 2023 (7.5521 2.320 (7.552) 9,112 9.872 Net book amount at 31 March 2023 Net book amwnl at l Aprfl 2022 426 28.426 23.853 23.853 11. Tanglble Assats Freehold FSxtwes & IT Land & Fittings Equiwent Bulldlngs Total At 1 Aw'l 2022 Additron5 Oisposals 755.769 714 50.934 1.370 58,447 5,698 885,150 7,782 CO￿ at 31 March 2023 756.483 872 932 At I April 2022 Charge for year Disposals (29.864) (14267) (29.717) (10.004} (46,606) (6,688) {105.98n (30.959) tl¢preciation at 31 March 2023 43.931 39.721 53.294 Ngt book amountot 31 Ilarch 2023 Nel book amount at l Aprll 2022 711552 726,105 11583 21.217 735.986 759,163 11,841 291Pa" Kaleidoseope Ptus Gro Co No." 0466￿23 R8gk¥ternd Chartty Nc+: 10W73 Y&ar gnd8d 31 March 2023 NOTES TO THE FINANCIAL STATEPAEMTS (Contin￿1> 12. 2023 2022 Openirb3 Balan￿ at 1 Apr Additions at cost Reallsed gainsl (l¢)sse51 m Kwestmerts Unrealised gainsl (losses) on investments Disposals Markèt value at 31 Marth Cash Held on Deposf( Totsl Inveslments 678.998 174,512 (9.1501 {57.472} (164,371) 622.517 57348 679,765 684.696 38,493 4,905 29,764 (58.860) 678,998 52,920 731.918 2023 2022 Market value at 31 Marth Compr￿. U*ed in¥e6tments - UK 367.742 264,775 330,99¥ 348,007 52,920 Cash hekl on deposit 679,765 731,918 Histori(xl cost 31 Marth 645,949 631,553 Included within the portr0￿0 are the follovling irwestments whith comprise mor e than 5% of the market y￿￿e ofthe wthlio: Pgr¢entago of Portfolio Market Valug 2023 HSBC ETFS PLC S&P 500 UCtTS EfF UK (Govf OF) 0.125%11L SNR 22111136 GBP 6.81% 525% 41,161 32,665 13. DebtOTS 2023 2022 Amounts falling due within ont year Trade Recwvabtes Prepaymerts Accrued Inu¥me Other debtors T•)tsl dobtors 51.603 86,200 38,983 26,299 5.527 157,CrfJ9 17,016 4845 11{708 301Pa*e Kalexlos¢op8 PILB Gr Co No." 046e0523 Regwted Charity No.. 10W73 Year 8rthd 31 Marth 2023 NOTES TO THE FIIIANCIAL STATEMEKfs (continuèd) 1& Crgdlior¥ 2023 202Z Amounts falllng duo wlthln onfr ywr Trade Payable5 Other tsxat50n and scKaal security 35A19 31.308 51 J60 125.209 35,889 279.165 35,159 39,395 43.107 113.031 27,022 257.714 eferred irwme other Gre￿&tOrS 2022 IJeferr9d In¢ome: Brought forward Rdeased In year Received Carried fonvard 113.031 {113.03q) 125.209 125,209 154.229 1154,2291 113.031 113.031 Deferred In￿me comprises amounts r￿1Ve￿ in athn¢e for contrathd servioes %*)i¢h are due to bè rendered in 2023124. 311Pa%e Kal8idosco)e Plus Gr￿p Co No.. 04660523 Regist6re(I Chartty No." 1096473 0￿1&d 31 Mardj 2023 NOTES TO THE FINANCIAL sTATEl￿NTs {¢ontlnu8d> 15. Goneral Fund R89trictsd fund tknsignatsd Total funds Fund b8lanc8s at31 March 2023 Are represented by: Fixed assets Investrnents Current assets Current Liabiltties 764,412 764,412 679,765 1,444,005 269,975 2618 207 679,765 1,152,647 269.975 2A37 79,631 211.727 976 139 Ggngrnl Restrictod D8signatsd Totsl fvnds fund Fund balances at 31 March 2022 Aro rgprg9onted by: Fixed as5* Investmefils Current assets CurrBnt knaiMlÉties 783,016 783,016 731,918 1,520,510 57,715 2 777 729 731.918 1,234,769 257,715 1708.972 74,014 211,727 743 16. Statemgnt mov•m•nt of funds Balance at Start of Balance at end of year oming Inveskngnt Tfansftrts Gain5 R8strfcted funds Unrestricted FundB Designated fund 74,014 131153 {126.5361 79,631 994.743 (1131 1.708.972 2245.120 {2.342,9241 117,891) 976,139 17,891 1.562,437 (66,6221 Tolal Funds 1777.729 1377273 11470,173) {66.6221 0 2,618,207 321Paoe K818idtsw6 ￿u5 Group Co No.. 04660523 RegistsrBd Chartty No". 1098473 Yearended 31 Marc* 2D23 NOTES TO THE FINANCIAL STATEMEln Iconts"nugdl Designatsd funds represent Ihe fdkning: Following the sale of the land buddiNJ at 153 High Street Dartmouth Square. the Designated funds COn￿St of £91,727 funds fw refijrbishment and major repaws al Hope Place vthich is the offlce Yknere the ￿gan￿latIon carries out its principal business actNities. Investment in affor(lable coun5elling. During 22123 £nil investrnent was required (2022 £nil) leavlThJ £120.IJ)O The servKe wll be revie*Ed each year for fihancial suslainabirty- The rernander crfthe deswJn8ted funds of £764.412121722: £783,016) rftpresentthe nel bot* value of the intsngible and tangilAe fLxed assets at the year end. Futu dopreciation will be charg&J 8pn8t the fvtKI over the remalnder of the useful IWe of the fixed assets held. Restricted fvnds represent thg folkW￿ng". . Funds received loward5the costs for suKide PTevenlJon and suicide bereavementWfAk Funds held at the end of the year £30,642. Funds received towards the s￿￿ld8 prevention helpline 8Utcide raised by Nick Ilowi. Fund8 held at the end of the year £22,80S. o Funds received tthyards sU￿e wevent¥)n Funds hekl at the end ot the year £2.025. Funds F￿1ve￿ for 8 Drama Therapy Group. Funds hotd at the end ofthè y8ar £2,2￿2. Funds re￿ived for Be Creative project £21,864. General Funds are lo be used for any of the charitable aims of the charity. The use of general )knds 1$ not restricted to any parti(wlar purkw of the charty. 17. Therev￿ra Iwe￿8 TnJ8tees on board thringtheyearwho r￿eNed total expenses of£nil12022." £nil) in the period as reimbursement of the costs of tra¥￿ing to meetings. One TN3tee in th capacty as CEO reGewed nil ex9enses. TTUStee remuneration is di￿10Sed in Note 9. InSuran￿t0 indemnfythe Trustees againstdefauiton theirpart is incEuded aB partof the overall Insuran￿ package purchased by the chartty the cost is not 8epaFately identpfRble. Limts can be identFfied as folkm￿￿.. -Trustee Indemnty 1,01)O,000 Professional Risks £5,000,000. 18. Capllal Commilments and Operntiry leases There were no capktal Contra￿ as al the erNJ of March 2023 {2022: £nill At 31 Marth 2023. the charitable company had fU￿￿e minimum lease payments under non - cancelable operating leases as fcdtows." 2023 2022 Equlynent Equipment ating leases whith *xpire= Wrthin ¢Me year Wlhin Iwo to five years After more than five yea 41fA 7.074 3.237 630 11.238 331PaEe Ka￿¥Josc0pe Plus tho Co No.. 04660523 Regi8tsr¢d Ch&rity No.. 1096473 Year ended 31 Marth 2023 NOTES TO THE FINANCIAL STATEMENTS (￿n￿l￿dI Ralatod Partleg Net Income and payments made to and from other Related Parbes durfng 2023 amounted to £35212022.. £7,364). other related parbes were SpecTfiCal￿ GMS Securty Service net income re￿Ve￿ £7,494, (2022: £5.207). Tividafe FootrAII Club paid £7,200 and Kidderniinster Harriers rtet income received £58 (2022 nei paymenL' £2.756} dl of ¥thich are 0￿ed by one of the Tru31ees appointed to the Boaid. Ovt8tsnding balances at the end ofthe year owed to GMS Nil 12022 NID, Ti￿d¥je Football Club Ni1{20￿ Nil}. KKlderrtllnster Harriers NQ (2022: Ni 20. P9nsions and other post￿etir9mont b•nofft# The charity operate8 a defined contrlbut5on klan for ils emtHoyees. The amount recognised as an expense In Ihe pwiod was £69,995 (2022 £67,286). penS￿n ¢onthtxJtions outstanding at the year-end £10.17212022 nil). 341Pagr