2023-03-31-accounts - Kdc North West

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					Page
Charity reference and administrative		details
Trustee's annual report
Independent Examiner's	report				13
Statement offinancial activities (incorporating			the income and expenditure	account)
Balance sheet					15
Cashflow Statement					16
Notes to the accounts					17-28

				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
				2023	2023	2023	2022
Income From:			Notes	6	6	6	6
Donations and	legacies			35,296		35,296	66,623
Charitable activities				275,639	332,416	608,055	555,088
Other Trading	Activities			0			600
Investments				3,352		3,352	778
Other Income							1,619
Total Income				314,287	332,416	646,703	624,708
~Edl 0:
C ha rita b le Activities			6	323,377	282,514	605,891	602,625
Total Expenditure				323,377	282,514	605,891	602,625
Net income (expenditure)		and Net
movement in	funds			(9,091)	49,903	40,812	22,083
Transfers between funds			15	28,657	(28,657)
Net movement	in funds			19,566	21,246	40,812	22,083
Fund balances	brought forward			197,118	23,042	220,160	198,077
Fund balances	carried forward			216,684	44,288	260,972	220,160

		2023		2022
	Notes
FIXEDASSETS
Tangible Assets	10		1,091		2,353
Investments	11		60		60
			1,151		2,413
CURRENT ASSETS
Debtors	12	101,248		100,376
Cash at Bank and in hand		182,267		229,668
		283,515		330,044
CREDITORS
Amounts falling due within one year	13	(23,694)		(112,297)
NET CURRENT ASSETS			259,821		217,747
TOTAL ASSETS LESSCURRENT LIABILITIES			260,972		220,160
FUNDS
Restricted Funds	16		44,288		23,042
Unrestricted Funds	16		216,684		197,118
TOTAL FUNDS			260,972		220,160

			Notes	2023	2022
Cash Flow from Operating	Activities			f	6
Cash generated from operations			19	(49,261)	3,063
Cashflow from Investing	Activities
Purchase oftangible fixed	assets			(1,492)	(2,180)
Investment income received				3,352	778
Net Cash (used in)/generated from investing		activities		1,860	(1,402)
Net cash used in financing	activities
Net increase (decrease) in cash in the year				(47,401)	1,661
Cash and cash equivalents	at the start ofthe	year		229,668	228,007
Cash and cash equivalents	at the end ofthe	year		182,267	229,668

			Unrestricted	Restricted
			funds	funds	Total funds	Total funds
			2023	2023	2023	2022
			f	f	f	f
Gift aid from trading subsidiary			35,131		35,131	39,218
Gift in kind - rent						5,900
KM8C Coronavirus	Community	Fund Grant				8,100
Other Donations	and grants		165		165	60
			35,296		35,296	66,623
Total for 2022			45,178	21,445	66,623	66,341

				Unrestricted	Restricted
						Total Funds	Total Funds
				Funds	Funds
				2023	2023	2023	2022
				f	f	f	f
Managed Accounts Service				203,602		203,602	163,194
Direct Payments Support (Income from SLA/Contracts)				64,025		64,025	70,565
FACE				4,737		4,737
SirJules Thorn Charitable		Trust		2,000		2,000
Placement and Session Delivery			Fees	1,275		1,275	560
The National Lottery	(A Good Life)				162,798	162,798
EU/The Woman's Organisation			(TWO)		67,632	67,632
The National Lottery	(Counselling)				15,338	15,338
Workers Education Association					19,004	19,004
Skills for Care					18,951	18,951
Knowsley Metropolitan		Borough Council			10,000	10,000
The National Lottery	(Someone		To Talk To)		6,878	6,878
Pilkington Charitable	Trust				6,000	6,000
Eleanor Rathbone					5,000	5,000
Nineveh Trust					4,897	4,897
Liverpool City Region					4,587	4,587
PH Holt					3,060	3,060
LCVS CIF Grant					2,500	2,500
Royal Society of Chemistry					1,972	1,972
Forest Recruitment					1,000	1,000
LCVS					1,000	1,000
Pathways Association					800	800
Leeds Building Society					700	700
One Knowsley					300	300
Kickstart grant							7,565
Misc, restricted income projects							12,256
Managing My Money	grant						14,473
A Good Life grant							128,212
TWO New Horizons grant							63,264
BigScience Club grant							11,384
BigGarden proJect grant							354
Big Group grant							23,125
Counselling service							4,020
Someone To Talk To	grant						2,984
Big Pathway grant							22,125
Stories grant							31,007
				275,639	332,416	608,055	555,088

	Unrestricted	Restricted
			Total Funds	Total Funds
	Funds	Funds
	2022	2022	2022	2021
	f	f	f	f
Managed Accounts Service	163,194		163,194	138,690
PHB Service Fees				125
Placement fees	560		560
Direct Payments Support	70,565		70,565	56,700
Money In Mind grant				2,500
Managing My Money grant		14,473	14,473	5,815
Henry Smith grant				58,100
A Good Life grant		128,212	128,212	149,849
New Horizons grant		63,264	63,264	28,757
BIG Science Club grant		11,384	11,384	1,498
Maths and English Project grant				9,996
National Lottery grant				1/08
BIG Garden Project grant		354	354
BIG Group grant		23,125	23,125
Counselling service		4,020	4,020
Someone To Talk To grant		2,984	2,984
BIG Pathway grant		22,125	22,125
Stories grant		31,007	31,007
I0ckstart grant	7,565		7,565
Misc Restricted income projects		12,256	12,256
	241,884	313,204	555,088	453,338

2023	2022
f	f
3,352	778

Expenditure on cha	ritable activities
	Management Allocation	Direct staff costs	Other direct costs	Support & governance	Total Funds	Total Funds
				costs
	2023	2023	2023	2023	2023	2022
	E	E	E	E	E	E
Appolnteeship Service	6,543	26,691	1,408		34,642	21,250
Managed Accounts	13,659	57,254	31,819		102,732	90,367
Direct Payments Support	17,791	85370	2,433		105,594	124,975
ESF(Big Pathway)	6,761	26324	0		33,085	47,527
Money in Mind	0	0	0		0	0
Managing my Money	1,736	5,939	327		8,003	14,355
BigGarden Prolect	10,647	24,735	1,699		37,081	354
The BigGroup	0	810	0		810	60,748
Learning and Development	0	2,000	0		2,000
Easy read Service	0	0	0		0	0
Maths and English proJect	0	0	51		51	0
A Good Ufe	8,383	33,126	111,925		153,434	128,212
Counseglng	0	0	4,680		4,680	4,020
Stories	3,505	12,008	19		15,532	32,334
New Horizons	18,666	59,710	3,634		82,010	86,931
BigScience Club	1,943	0	19		1,962	2,286
Someone to talk to	2,253	5,021	4,694		11,967	2,984
Other restricted proJects	0	0	1,758		1,758	6,530
Sklgs for care	0	0	9,189		9,189	13,345
Core running costs				41,787	41,787	10,657
Recharged to subsidiary				(40,426)	(40,426)	(44,250)
Apportioned to projects/services					0	0
	91,888	338,988	173,654	1,361	605,891	602,625
Tota I 2022		476,547	159,671	(33,593)	602,625	460,122
Analysis by fund:
unrestricted funds					323,377	399,626
Restricted funds					282,513	202,999
					605,891	602,625

					Direct	staff	Other direct	Other direct	Support	&
					costs		costs		governance		Total Funds		Total	Funds
									costs
					2022		2022		2022		2022		2021
					E		E.		E		E			E
Appolnteeshlp Service					17,883		3,367				21,250
Managed Accounts					72,481		17,886				90,367			97,505
ESF(BigPathway)					45/30		2,197				47,527			41,109
Direct Payments	Support				111,907		13,068				124,975			81,978
Money in Mind														2,500
Managing my Money					12,227		2,128				14,355			27458
The BigGroup					56,234		4/14				60,748			32,641
Easy read Service														9,996
Maths and English project													149,849
A Good Life					37,659		90,553				128,212			1,308
Counselling							4,020				4,020			6,297
Stories					30,221		2,113				32,334			2,040
New Horizons					79,628		7,303				86,931			1,498
BigScience Club						2,012		274			2,286			4,890
Someone to talk	to					2,444		540			2,984
Big Garden Project						8		346			354
Other restricted projects						2,056	4,474				6/30
Skills for care						6,457	6,888				13,345
Core running costs									10,657		10,657			12,664
Recharged to subsidiary											(44,250)	~(11,709
					476,547
7 Analysis ofsupport			and governance		costs
									2023		2022
									f			f
Wages and salaries									75,253		(13,602)
Other staff costs, expenses				and consumables						2,856
Premises costs									15,772			3,046
ITcosts									16,688			8,376
Consumables										3,897		8,312
Consultancy,	legal and accountancy fees								17,265			4,525
									(130,370)		(44,250)
										1,361 (33,593)
8 Net (incoming)/outgoing				resources
									2023		2022
Net resources	are stated after			charging/(crediting):					f		f
Depreciation	of owned	fixed	assets							2,754	1,563
Rentals under	operating	leases								1,726		245
Independent	Examiners	fee								2,075	2,535

						2023		2022
Employment	costs					f		E
Gross salaries						380,193		398,509
Employer's	national	insurance				32,092		27,912
Pension contributions						8,560		8,445
						420,845		434,866
he average number of			employees	during the year was as follows:
					2023		2023	2022		2022
							Full time			Full time
					Head Count			Head	Count
							equivalent			equivalent
Engaged on charitable		activities			16		14		15	13
Engaged on management			and administration		4		3		5	3
					20		17		20	16

		Office
		Equipment
		E
Cost
At 1April 2022		44,321
Additions		1,492
At 1April 2023		45,813
Depreciation	and impairment
At April 2022		41,968
Depreciation	charged for the year	2,754
At 31March	2023	44,722
Carrying amount
At 31March	2023	1,091
At 31March	2022	2,353

						2023	2022
						f	f
	Turnover					272,449	223,981
	Cost of sales					(167,505)	(125,152)
	Gross profit					104,944	98,829
	Administrative	expenses and		other operating	income	(70,410)	(60,236)
	Operating profit					34,534	38,593
	Distribution to	parent charity				(35,131)	(39,218)
	Retained earnings		brought forward			11,873	12,498
	Retained earnings		carried forward			11,276	11,873
12	Debtors
						2023	2022
	Amounts falling		due within one year:
	Trade debtors					30	4,098
	Prepaid Expenses					533	21,638
	Accrued Income					55,135	21,618
	Amounts due from		subsidiary	undertakings		39,762	53,021
	Other Debtors					4,058
	VAT recoverable					1,730
						101,248	100,375

Deferred Incom	e
						As	at	1April	Released			during	Deferred	during	As	at 31	March
							2022			the	year		the year			2023
								6			6		f			f
Deferred income							82,421			82,421
							82,421			82,421
Analysis ofcharitable				funds
									Balance at 1April 2022 E		Incoming Resources		Resources Expended	Transfers between Funds E		Balance at 31March 2023f
Unrestricted funds
General fund									197,118			314,287	323,377	28,657		216,685
Restricted funds
Royal Society of Chemistry									6,591			1,972	1,962	(6,601)
Forest Recruitment									1,000			1,000	2,000		0
Big Pathway grant												800	800		0
Margaret Dobson										118					(118)
LCVS CIFGrant												2,500	2,500
Knowsley Metropolitan			Borough Council						7,000					(7,000)
Screwflx									5,000					(5,000)
Mencap									1,826				832				994
The National Lottery		(A	Good Life)									162,798	149,924			12,874
One Knowsley												300	300
Leeds Building Society												700	700
Nlneveh Trust												4,897	4,897
Eleanor Rathbone												5,000	5,000
Workers Education	Association											19,004	19,005					(1)
Liverpool City Region												4,587	4,587					0
LCR - Plot to Plate									1,507				1,507					0
Knowsley Metropolitan			Borough Council									10,000				10,000
EU/The Woman's	Organ(sation				(TWO)							67,632	67,632					0
Pllkington Charitable		Trust										6,000	6,000					0
The National Lottery		(Counselling)										15,338	4,680			10,658
LCVS												1,000	1,000
The National Lottery		(Someone			To	Talk To)						6,878		(6,878)
PH Holt												3,060		(3,060)
Skills for Care												18,951	9,189				9762
									23,042			332,417	282,515	(28,657		44,287

			Balance at			Transfers	Balance at
			1April	Incoming	Resources	between	31March
Previous year			2021	Resources	Expended	Funds	2022
			E	E	E	E	E
Unrestricted	funds
Generalfund			196,694	290,059	(202,999)	(86,636)	197,118
Restricted funds
A Good Life				128,212	(128,212)
BIG Group				23,125	(60,748)	37,623
BIG Garden Project				354	(354)
BIG Pathway				22,125	(47,527)	25,402
BIGScience				11,384	(2,286)		9,098
Counselling Service				4,020	(4,020)
Managing My	Money			14,473	(14,355)		118
Other restricted Projects				20,356	(6,530)		13,826
New Horizons			1,383	63,264	(86,931)	22,284
Sidlls For Care				13,345	(13,345)
STTT				2,984	(2,984)
Stories				31,007	(32,334)	1,327
			1,383	334,649	(399,626	86,636	23,042
Analysis of	net assets between funds
				Unrestricted Restricted			Total
				funds		funds	Funds
				E		E	E
Fund balance	at March 2023are represented	by:
Tangible fixed	assets				96	994	1,091
Fixed asset investments					60
Current assets/(liabilities)					240,015	43,500	283,515
Current liabilities					(23,487)	(207)	(23,694)
					216,684	44,288	260,972
				Unrestricted Restricted			Tota I
				funds		funds	Funds
				E		E	E
Fund balance	at March 2022 are represented	by:
Tangible fixed	assets				2,353		2,353
Fixed asset Investments					60		60
Current assets/(liabilities)					208,050	121,994	330,044
Current liabilities					(13,346)	(98,952)	(112,297)
					197,117	23,042	220,160

			2023	2022
			f	f
Net income/(expenditure) for		the year	40,812	22,083
Interest receivable			(3,352)	(778)
Depreciation and	impairment	oftangible fixed assets	2,754	1,563
(Increase)/decrease	in debtors		(873)	5,320
Increase/(decrease)	in creditors		(88,602)	(25,125)
			(49,261)	3,063