2023-03-31-accounts

						Pages
Trustees' Annual Report (incorporating				the	Director's Report)	1 to11
Independent	Auditor's	Report to	the Trustees			12to 15
Statement	of Financial	Activities	(including		Income and
Expenditure	Account)					16
Statement	of Financial	Position				17
Statement	of Cash Flows					18
Notes to the Financial		Statements				19to 33

Reference	and administrative	and administrative	and administrative	details
Registered	charity	name		Living Options		Devon
Charity registration		number		1102489
Company	registration		number	04925281
Principal office and		registered		Units 3-4	Cranmere		Court
office				Lustleigh	Close
				Mafford Business Park
				Exeter
				EX28PW
The trustees				A Barge (Chairman)
				S Fallon
				T G Naldrett
				B Imeson
				R Manley
				C R Holmes					(Appointed	29 June 2022)
				C Radclyffe					(Appointed	15March 2023}
				S Hyde					(Appointed	28 June 2023)
				C Thorpe					(Retired 29	June 2022)
Company	secretary			D King
Auditor				Westcotts	(SW) LLP
				Chartered	Accountants			& Statutory	Auditor
				26-28 Southerhay			East
				Exeter
				Devon
				EX1 1NS
Bankers				Lloyds
				234 High	Street
				Exeter
				EX43NL
Solicitors				Kitson LLP
				The Forum
				Barnfield	Road
				Exeter
				Devon

		Ye	ar end	ed 31 March	2023
					2023		2022
				Unrestricted	Restricted
				funds	funds	Totalfunds	Total funds
			Note	6	f	6	f
Income
Donations and legacies			5	10,977	1,133	12,110	5,134
Charitable activities			6	1,801,117	118,098	1,919,213	1,981,738
Investment income			7	377		377	27
Other income				288		266
Total Income				1,812,737	119,229	1,931,966	1,986,897
Expenditure
Expenditure on charitable		activities	8,9	1,870,863	128,327	1,999,190	2,032,842
Total expenditure				1,870,883	128,327	1,999,190	2,032,842
Net (expenditure)/income		and net
movement In funds				(58,126)	(9,098)	(67,224)	(45,745)
Reconciliation offunds
Total funds brought	forward		21	288,806	14,729	303,635	349,280
Total funds carried	forward			230,880	5,831	236,311	303,535

					2023		2022
				Note	6		f
Fixed assets
Tangible fixed assets				15		49,067	62,246
Current assets
Debtors				16	402,362		199,466
Cash at bank and	in	hand			397,717		294,835
					800,079		494,301
Creditors: amounts		falling	due within one year	17	(612,836)		(253,012)
Net current assete						187,244	241,289
Total assets less	current		gabllltles			236,311	303,535
Net assets						236,311	303,535
Funds ofthe charity
Restricted funds						5,631	14,729
Unrestricted funds						230,680	288,806
Total charity funds				22		236,311	303,535

		Year en	ded 31 March 202	3
				2023	2022
				6	f
Cash flows from operating		activities
Net (expenditure)/income				(67,224)	(45,745)
Adjustments for:
Depreciation of tangible hxed		assets		35,507	43,720
Government grant income					(292)
Profit/loss on disposal of fixed assets				(266)
Other interest receivable and		similar income		(377)	(27)
Interest payable and similar	charges				4,216
Accrued expenses/(income)				(85,294)	50,472
Changes/n:
Trade and other debtors				(156,955)	(89,758)
Trade and other creditors				399,176	39,698
Cash generated from operations				124,567	2,284
Interest paid					(4,216)
Interest received				377	27
Net cash (used in)/from operating activities				124,944	(1,905)
Cash flows from Investing		activities
Purchase oftangible assets				(22,062)	(11,305)
Net cash used in investing	activities			102,882	(11,305)
t
Cash flows from financing		activities
Government grant income					292
Net cash from financing activities					292
Net Increase/(decrease) in		cash and cash	equivalents	102,882	(12,918)
Cash and cash equivalents		at beginning	ofyear	294,835	307,753
Cash and cash equivalents		at end ofyear		397,717	294,835

			Restricted	Unrestricted	Total	Funds
			funds	Funds		2023
			E	E
Donations
Donations			1,133	10,977		12,110
Grants
Government	grant	income
			1,133	10,977		12,110
			Restricted	Unrestricted	Total	Funds
			funds f	Funds E		2022 f
Donations
Donations				4,842		4,842
Grants
Government	grant	income		292		292
				5,134		5,134

				Unrestricted	Restricted	Total Funds
				Funds	Funds	2023
				F	E	E
	Grants			250,173	118,096	368,269
	Fess and contracts			1,550,944		1,550,944
				1,801,117	118,096	1,919,213
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2022
				E	E	F
	Grants			391,000	199,269	590,269
	Fees and contracts			1,391,467		1,391,467
				1,782,467	199,269	1,981,736
7.	Investment	Income
			Unrestncted	Total Funds	Unrestricted	Total Funds
			Funds	2023	Funds	2022
						F
	Bank interest	receivable	377	377	27	2P

Expenditure	on charitable	activities	by fund type
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2023
				E		E
Service provision					15,087	16,087
Support costs				1,870,863	113,240	1,984,103
				1,870,863	128,327	1,999,190
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2022
				E	E	E
Service provision				78,501	499	79,000
Support costs				1,755,855	197,787	1,953,642
				1,834,356	198,286	2,032,642
Expenditure	on charitable	activities	by activity type
			Grant funding		Support	Total funds
			of activities	Direct costs	costs	2023
			E	E	E	F.
Service provision				15,087	1,958,432	1,973,519
Governance	costs				25,671	25,671
				15,087	1,984,103	1,999,190
			Grant funding		Support	Total funds
			of activities	Direct costs	costs	2022
			E	E	E	F
Service provision			79,000		1,948,542	2,027,542
Governance	costs				5,100	5,100
			79,000		1,953,642	2,032,642

10.	Analysis of	support c	o	sts
						Total 2023	Total 2022
						f	f
	Staff costs					1,142,952	1,025,629
	Premises					80,015	82,339
	Telephone					20,741	15,934
	Depreciation					36,607	43,720
	Bank charges					314	250
	Enablement	costs				30,089	24,156
	Travel					29,937	21,657
	Office costs					92,477	66,914
	Recruitment					4,654	7,127
	Training					14,679	23,812
	Service provision fees					494,139	608,007
	Publicity					737	1,367
	Sundries					7,598	5,515
	Volunteers'	expenses				837
	User costs					3,766	3,966
	Governance	costs
	Legal and professional		fees			20,091	18,149
	Audit fees					5,580	5,100
						1,984,103	1,953,642
11.	Analysis ofgrants
						2023	2022
						6
	Grants to institutions
	Grants to institutions						76,501
	Grants to individuals						499
	Total grants						79,000
12.	Net (expenditure)/income
	Net (expenditure)fiincome			is stated	after charging/(crediting):
						2023	2022
						6	6
	Depreciation	oftangible		fixed assets		36,607	43,720
13.	Staff costs
	The total staff costs and			employee	benefits for the reporting	period are analysed as	follows:
						2023	2022
						f	6
	Wages and	salaries				1,021,778	923,257
	Social security costs					80,866	67,358
	Employer contributions		to pension		plans	40,308	35,014
						1,142,952	1,025,629

nil), ofwhich Enil (2021: Tangible fixed assets	Enil) related to t	he attendance a	t various meetin	gs.
	Land and	Fixtures and
	buildings	fittings	Equipment	Website	Total
	E	E	E		E
Cost
At 1 April 2022	92,267	110,565	439,822	47,224	689,878
Additions		8,166	13,896		22,062
Disposals		(46,001)	(8,847)	(12,707)	(67,555)
At 31 March 2023	92,267	72,730	444,871	34,517	644,385
Depreciation
At 1 April 2022	83,937	103,555	408,986	31,154	627,632
Charge for the year	4,165	8,634	20,470	2,238	35,607
On disposal		(46,235)	(8,879)	(12,707)	(67,821)
At 31 March 2023	88,102	65,954	420,577	20,685	595,318
Carrying amount
At 31 March 2023	4,165	6,776	24,294	13,832	49,067
At 31 March 2022	8,330	7,010	30,836	16,070	62,246

16.	Debtors				Year ended 31 March 202	3
						2023	2022
						5	f
	Trade debtors					285,314	167,523
	Prepayments		and	accrued income		117,048	31,943
						402,362	199,466
17.	Creditors: amounts				falling due within one year
						2023	2022
						f
	Trade creditors					44,109	56,699
	Accruals	and	deferred		income	soa,st6	160,393
	Social security		and other taxes			18,681	17,433
	VAT					30,013
	Other creditors					10,416	18,487
						612,835	253,012
18.	Defened	Income
						2023	2022
							f
	Ai 1 April	2022				105,769	82,667
	Amount	released		to income		(105,769)	(82,667)
	Amount	deferred		in year		494,344	105,769
	At 31 March		2023			494,344	105,769

Unrestricted funds
					At
	At				31 March
	1 April 2022 f	Income f	Expendituref	Transfers 8	2023 E
General funds
	288,806	1,812,737	(1,870,863)		230,680
					At
	At				31 March
	1 April 2021 f	Income f	Expenditure E	Transfers	2022 9
General funds	300,019	1,787,628	(1,834,356)	35,515	288,806
Restricted funds
					At
	At				31 March
	1 April 2022	Income f	Expendituref	Transfers 6	2023
Big Lottery Fund - Time
to Talk Reaching
Communities	558	15,085	(15,643)
NHS Charities Together	14,171	41,944	(50,484)		5,631
Deaf Work Club		833	(833)
'-Devon Community
Foundation Household
Support Grant		6,796	(6,796)
Skills for Care
Workforce Development
Fund for Individual
Employers		7,370	(7,370)
Big Lotteiy Fund-
Wellbeing Service		12,366	(12,366)
Devon Community
foundation DCC Food,
Fuel and More		12,835	(12,835)
Peter Harrison		10,000	(10,000)
James Tudor		5,000	(5,000)
Devon Community
Foundation Community
Grant Framing Nature		2,000	(2,000)
Devon Community
Foundation Devonian
Grant Scheme		5,000	(5,000)
	14,729	119,229	(128,327)		5,631

Analysis ofcharitable f	unds (conunuert)
					At
	At				31 March
	1 April 2021 f	Income 8	Expendituref	Transfers f	2022 E
Heritage Lottery
Fund-Heritage Ability	35,515			(35,515)
Big Lottery Fund —Time
to Talk Reaching
Communities	13,748	102,883	(115,871)		558
NHS Charities Together		31,708	(17,537)		14,171
Deaf Work Club		12,000	(12,000)
Devon Community
Foundation		5,948	(5,948)
NET DPD's Emergency
Covid Fund		15,614	(15,614)
The National Lottery
Community Fund		10,000	(10,000)
Devon Community
Foundation Household
Support Grant		499	(499)
Skills for Care
Workforce Development
Fund for Individual
Employers		15,817	(15,817)
Ltvewell		5,000	(5,008)
	49,261	199,269	(198,286)	(35,515)	14,729

Analysis	of net as	sets between funds
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
			f	f	8
Tangible	fixed assets		49,067		49,067
Current	assets		778,514	21,565	800,079
Creditois	less than	1 year	(596,901)	(t5,984)	(612,835)
Net assets			230,680	5,631	236,311
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			6	5	5
Tangible	fixed assets		62,156	90	62,246
Current assets			448,569	45,732	494,301
Creditors	less than	1 year	(221,919)	(31,093)	(253,012)
Net assets			288,806	14,729	303,535

			At		At
			1 April 2022 8	Cash ilows f	31 Mar 2023 f
Cash at bank and	in hand		294,835	102,882	397,717
			At		At
			1 April 2021f	Cash flows	31 Mar 2022 f
Cash at bank and	in hand		307,753	(12,918)	294,835
24. Prior year fund comparatlves
					Total
			Unrestricted	Restricted	Funds
			Funds	Funds	2022
			8	f
Income
Donations and legacies			5,134		6,134
Charitable activities Investment income		4	1,782,467 27	199,269	1,981,735 27
Total income			1,787,628	199,269	1,986,897
Expenditure
Expenditure on charitable		activities	1,834,356	198,286	2,032,642
Total expenditure			1,834,356	198,286	2,032,642
Net income/(expenditure)			(46,728)	983	(47,745)
Transfers between	funds		35,515	(35,515)
Net movement in	funds		(11,213)	(34,532)	(45,745)
Reconciliation of	funds
Total funds brought	forward		300,019	49,261	349,280
Total funds carried forward			288,806	14,729	303,535

Operating	lea	se commit	ments
The total	future	minimum	lease payments	under non-cancellable	operating	leases are	as follows:
						2023	2022
						f	5
Not later than		1 year				40,680	59,453
Later than	1 year and not		later than 5 years			3,807	40,514
						44,487	99,967