**REGISTERED COMPANY NUMBER: 05137644 (England and Wales) REGISTERED CHARITY NUMBER: 1106639**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2023
for
Chooselife Cymru
Ashmole & Co First Floor 1 St John's Court Upper Fforest Way Enterprise Park Swansea SA6 8QQ
Chooselife Cymru
## Contents of the Financial Statements for the Year Ended 31 March 2023
||Page|
|---|---|
|Report of the Trustees|1 to 9|
|Independent Examiner's Report|10|
|Statement of Financial Activities|11|
|Balance Sheet|12 to 13|
|Notes to the Financial Statements|14 to 29|
Chooselife Cymru
Report of the Trustees for the Year Ended 31 March 2023
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' :Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The Report of the Trustees also comprises a Directors Report as required by company law.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims including public benefit**
The Trustees confirm that they have complied with their duty, under the Charities Act 2011, to have regard to the Charity Commissions published public benefit guidelines in determining the activities undertaken by the charity.
The charity's objectives are to relieve persons who are in need or hardship or who are aged or sick (particularly but not exclusively as a result of drug or alcohol abuse); to relieve the distress caused thereby (particularly but not exclusively by providing advice, information, guidance and accommodation to individuals, to enable them to access suitable treatment); to give advice and assistance to their families in Llanelli and in such other parts of the United Kingdom or the world as the trustees from time to time think fit.
The Charity also aims to advance education in accordance with Christian principles of children and adults (particularly but not exclusively in relation to the avoidance of drug and alcohol misuse), by such means as the trustees may consider appropriate in the said location and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.
Due to ever increasing problems with drug & alcohol abuse in the Carmarthenshire area, Chooselife's aim is not only to help those who already have a substance misuse problem but to offer a positive alternative for those who might have a future substance misuse problem. Advice, information and guidance are provided to individuals to enable them to access suitable treatment and to help support their families also.
The benefits of our activities are summarised in the Achievement and Performance section (below) and relate directly to our objectives.
Page 1
Chooselife Cymru
## Report of the Trustees for the Year Ended 31 March 2023
## **ACHIEVEMENT AND PERFORMANCE ACHIEVEMENTS OF PERIOD**
Chooselife was set up in 1996 by the current Managing Director with a passion for helping people struggling with addiction and in 2004 it gained charitable status. The Chooselife Centre is located in one of the most deprived areas of Llanelli and the services provided have adapted over the years to continue to meet the needs of its beneficiaries.
The Drop-in Service has remained closed after the Covid 19 Pandemic, but we have found new ways of working to ensure that we are still meeting the needs of vulnerable and homeless people through introducing an appointment system for beneficiaries to access our T.E.E Programme and also to access takeaway lunches, rehab referrals and ARC homes supported accommodation.
We have identified the need of a clearer digital footprint to enable continued support for the marginalised and vulnerable, many do not have access to phones/computers and are digitally excluded from the way other service providers now work. This has been identified as a result of organisations moving to on-line support, meetings etc. and requesting that our beneficiaries' access Zoom Meetings:
Examples of digital support: o LAC Reviews o Family Courts o Training requirements o GP Online assessments o PIP assessments o Bidding for Local Authority properties via Home Finder o Accessing Universal Credit.
We continue to work closely with many other service providers including NACRO, Probation, Social Services, Community Mental Health Team, PCN'S, Psychiatrists, MIND, The Wallich, Housing Associations, Workways etc. The joint working ensures that the expertise of services is harnessed to provide the best support for individuals. We will continue to adapt our services as necessary to ensure the needs of the community are met.
We have become an accredited Living Wage Employer in 2022, joining thousands of organisations, businesses, and people, across the UK, who believe that a hard day's work deserves a fair day's pay. Together we can continue to ensure everyone can earn enough to live on.
TEE 3 Project (Train Equip and Empower)
The Tee 3 project funded by the WCVA through the Third Sector Resilience fund is due to end 30th April 2023. Tee 3 was a continuation project, which was funded by The Community fund, Big Lottery for two years to support the transition of the new Universal Credit system in 2019. Further funding in 2021 continued with TEE 2 from WCVA Resilience fund. Due to the continued success of the previous three years, management decided it would be beneficial to keep the programme running as it offers vital support to the community.
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Chooselife Cymru
## Report of the Trustees for the Year Ended 31 March 2023
TEE 3 employs three members of staff; a Project co-ordinator (16hrs), a Project Supervisor (30hrs) and a Support Worker (20hrs). After running TEE for three years, we had a better understanding of the needs of our beneficiaries and tailored the services to offer the in-depth support required by the majority, offering access to computers to support with benefit claims accessing their Universal Credit Online Journals to keep track of appointments etc to avoid sanctions of benefits, access to online training, accompanied visits to set up bank accounts, medical appointments, supported court appearances, access to housing, etc. A surprising factor was that since April 2022 we have recorded 40 Polish beneficiaries registering for support. We have collaborated with Carmarthenshire County Council to offer English lessons every Thursday and have 3-4 people from the Polish community attending these lessons.
Statistics for the project for the last 11 months are:
|||Benefi|Housi||Foo|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||Support|t|ng||d|||||||
||Session|Suppo|Suppo|Em|Ban|Reha|Oth||Poli|New Sign|Lunc|
|Date|s|rt|rt|ail|k|b|er|Medical|sh|Ups|hes|
|May|68|52|4|4|5|1|5|0|0|17|272|
|June|60|38|2|0|4|0|1|4|13|10|321|
|July|60|34|1|0|4|4|4|3|10|17|305|
|August|50|34|5|1|9|3|4|1|0|15|363|
|Septembe||||||||||||
|r|68|34|5|1|9|3|4|1|13|7|425|
|October|65|37|5|1|9|3|1|3|9|16|343|
|Novembe||||||||||||
|r|66|48|1|0|3|1|0|2|7|7|298|
|Decembe||||||||||||
|r|51|37|0|0|6|0|0|2|7|7|277|
|January|59|36|0|0|8|0|1|7|7|10|382|
|February|53|32|1|0|7|3|0|2|8|9|385|
|March|59|27|2|0|0|1|8|2|8|8|345|
Statistics gathered clearly shows the impact of the cost-of-living crisis as 272 lunches were served at the start of the project and in March 345 lunches were served. An average of eight polish beneficiaries attended the centre for English lessons per month. 659 support sessions were delivered to beneficiaries over 11 months. A fantastic outcome has been that 18 beneficiaries have been referred to residential rehabilitation during this period and three people have returned from rehab and have volunteered at the centre to prepare lunches etc. Staff recorded working with other organisations on 283 occasions.
The main organisations currently worked with are: o BAROD - referrals made for prescribing and substance misuse training. o Probation - work alongside IOMs to ensure appropriate support for those leaving prison. o Dyfed Powys Police - work with PCSOS to discuss clients in common.
o Carmarthenshire Adult Health and Social Care team - continue to work with social workers, youth workers etc. to resolve beneficiaries' issues.
o Foodbanks -Lifeshare and the Llanelli Foodbank provide us with vouchers for beneficiaries in need. o Carmarthenshire County Council - continue to work with and report on the levels of occupation, etc. to the housing department.
o Betel of Britain providing residential rehabilitation.
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Chooselife Cymru
## Report of the Trustees for the Year Ended 31 March 2023
o GP's, hospitals, dentists, mental health providers, Job Centre/DWP, prisons, NACRO, housing associations, Banks etc.
The project is a great success and would be missed by beneficiaries if it had to end as there are still vulnerable people who are afraid to use technology and the ever-increasing speed of new technology is leaving many behind and feeling helpless. In a recent consultation the question asked was "What does Chooselife mean to you?" the reply given by one beneficiary sums up the service:
"Chooselife is a lifeline to me personally if it was not here people would go hungry. Most people I know have not got computers and phones. Staff sit down with you and really give you help; it's not just a job for them it's a passion".
## Healthy Eating - Takeaway Lunches
The importance of food is vital to everyone's health and well-being and during the current Cost of Living Crisis the lunches remain a valuable service to the vulnerable individuals in our community. We are open 5 days per week during the lunch time from 12.30 - 2pm and have served over 4000 lunches in the past year. We also have donations from Greggs Bakery which we hand out daily alongside the lunch prepared by volunteers, which is a great addition to the lunch we serve. Castell Howell have donated food to us on occasions throughout the year and this has enabled us to make our budgets go further or dependent on the product we have been able to distribute to service users. Castell Howell supplied us with all the Turkey Slices to make our festive takeaway lunch and Jenkins Bakery provided us with the "Big Softie" Rolls and we made service users a very tasty Christmas Festive Roll with Turkey, roast potato, cranberry and stuffing, topped with roast turkey gravy. We received a very kind donation of Christmas food supplies as a tribute from the parents of a local businesswomen who sadly passed away. For several years we had received a generous donation to contribute to our Christmas lunch, as the vulnerable and needy was a cause very close to her heart.
The rise in food costs is continuing to impact our community and we are seeing regular faces daily who comment that they would not have a warm meal if they didn't access our service and they are very grateful for our support.
There are two local food banks we work closely with and often refer individuals who are waiting for benefits and do not have any income or who have been released from prison etc. Having no money to buy food is a real problem for many when faced with challenging changes in circumstances and our links with local agencies and being able to signpost people to vital support is crucial.
We also have a small clothes bank (due to lack of space) available and provide clothes to anyone who is in need. These are primarily given to homeless and individuals moving into our Supported accommodation. On The MOVE (Moving On towards Volunteering and Employment)
The On the MOVE programme is a way of helping service users who are stabilising their addictions to keep busy and find useful things to do to help them on their recovery journey, it has been more difficult with the Drop-In Centre closed but we have still found meaningful ways to keep people busy. It is a step before volunteering and tasks included shopping, cooking, clearing up, property maintenance etc.
On the MOVE programme has helped 5 individuals to develop their self-confidence, skills, and knowledge with the aim of helping them to build a life free from addiction and participating in meaningful work.
We have supported individuals who have been helping to prepare the takeaway lunches during the year to carry out their Level 2 Food Hygiene Training online, and also supported with other online training to prepare for work.
Residential Rehabilitation
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## Chooselife Cymru
## Report of the Trustees for the Year Ended 31 March 2023
Our referrals to residential rehabilitation have increased this year and individuals have been accessing Rehab within a couple of days of being referred which is often needed as individuals' motivation can change quickly. We provide train fare or provide the transport ourselves to ensure barriers to service are removed. This year we have referred 18 individuals where individuals receive 24-hour support to overcome their addiction with the aim of achieving recovery and to live independently in the community. Life changes of some of the individuals we have referred have been astounding and they have been unrecognisable in the change in their appearance some having been in life-threatening near-death circumstances before going and are now fully recovered living a positive meaningful life.
ARC Homes (Accommodation-Recovery-Community)
In 2012 Chooselife started to provide supported accommodation due to the lack of suitable accommodation and the much-needed support for the vulnerable in our community.
We have 5 properties situated within a 2-mile radius of the Chooselife Centre with capacity to house up to 26 residents. We own two of the 5 properties, and it is our aim to own properties opposed to renting as it provides added security to residents and enables us to have more control over maintaining properties, which in turn enables us to provide a higher standard of accommodation.
During the year we have supported 50 vulnerable individuals with their accommodation needs, with 18 residents being in supported accommodation at the start of the year, 17 residents moving out during the year and 32 new residents moving in during the year. At the end of the year, we had 24 individuals in our properties.
Housing and homelessness are a widespread issue and in Carmarthenshire (2022) there were 3979 households on social housing waiting lists. There is a high demand for 1-bedroom flats/properties and there is a shortage of these even amongst private rentals and often the rents are unaffordable to individuals on benefits. The price of rents has increased due to the cost-of-living crisis and with shortage of accommodation we have seen many vulnerable individuals with nowhere to be housed. Individuals with complex life issues can also struggle to secure accommodation due to advance rents, bonds, references, and the issues of long waiting lists. Chooselife doesn't charge a bond or upfront rent and try to make housing as accessible as possible for individuals on low income and can often house an individual within a day if necessary and this is very rewarding to see someone coming to you homeless and on the same day to be able to help them move in to a warm, safe place to live and have helped them to claim benefits, provided them with a food parcel and clean clothes.
During the year we have received more referrals from the Probation Service and our accommodation has seen an increase in demand as we have marketed the service more widely and have created stronger links within the community, we are still getting referrals through Probation, HMP leavers, NACRO and other organisations and we are continue to raise awareness of our service through local GP surgeries and other services in the wider community.
Chooselife provides HMO supported accommodation where an individual has their own room and then shares the communal areas such as bathroom, kitchen and living room. Support workers carry out daily checks on the properties and individuals we support who often have complex needs such as substance misuse, mental health, offending history etc. and can lack daily living skills or even the ability to manage their own room. Support is provided by staff to help residents and we also work with other agencies where required. Helping individuals with their benefits and attending appointments, supporting them to register with health services such as GP, Dentist etc. can also be part of the support provided.
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## Chooselife Cymru
## Report of the Trustees
## for the Year Ended 31 March 2023
Due to the changes that Covid-19 introduced in 2020, we have identified the need of a clearer digital footprint to enable continued support for the marginalised and vulnerable, many do not have access to phones/computers and are digitally excluded from the way other service providers now work. This has been identified as a result of organisations moving to on-line support, meetings etc. and requesting that our beneficiaries' access Zoom Meetings at the centre for the following reasons:
o LAC Reviews
o Family Courts o Training requirements o GP Online assessments
o PIP assessments o Bidding for Local Authority properties via Home Finder o Accessing Universal Credit.
Supported accommodation offers housing stability which can then enable individuals to work on other areas of their lives which they are having difficulties with. Negative life experiences and events can often leave people feeling disempowered and hopeless, having stable accommodation and support can often be the tool that enables people to slowly rebuild their lives. We work with many other organisations to enable residents to benefit from specialised support appropriate to their needs and often with the support of different organisations pooling expertise residents can move into their own accommodation.
We have upgraded two of the properties we own with an outdoor patio area with planters, bike shelters and seating areas from funding we have received, and this will enhance residents' quiet enjoyment of the outdoor space.
We have supported three residents to gain employment during the year and due to the success of ARC homes several tenants have moved on into secured private accommodation.
Christmas which can be a difficult time of year for residents with no family and difficult life circumstances. We received Food Hampers for all our residents from the Lifeshare Food Bank, having no extra money to buy luxury food items or having presents from family can make it a difficult time but the Food Hamper was a real treat and helped them to feel as if someone cares!
Volunteer Support
During the year we have had 5 volunteers supporting the service and we will continue to recruit into volunteer roles as they are an invaluable part of our service delivery.
Developments
There have been no major developments during the year.
## **FINANCIAL REVIEW**
## **Result for the year**
The Charity's total income for the year was £240k (2022 £296k), with a deficit 66k (2022 surplus 17k).
## **Principal funding sources**
Principal funding sources for the Charity during the year: the Third Sector Resilience Fund for Wales Scheme, administered by WCVA on behalf of the Welsh Government, The Lloyds Bank Foundation - funding received for the following year, Rental Income.
Page 6
Chooselife Cymru
Report of the Trustees for the Year Ended 31 March 2023
## **FINANCIAL REVIEW**
## **Reserves policy and review of financial position.**
The Trustees have reviewed the Charity's reserve requirements in light of the main risks to the organisation. Policy states that unrestricted funds not committed or invested in tangible fixed assets should be between 3-6 months of expenditure. Based on accounts to 31st March 2023 the target for free reserves is between £76,600 and £153,200. Free reserves includes designated reserves for this purpose. The present level of free reserves available to the Charity of £154,155 is over the 6 month target level and Trustees aim is to keep the reserves over the target for the medium to long term. However, the Trustees are mindful of the need to maintain service levels.
## **FUTURE PLANS**
" To continue developing ARC Homes which provides supported accommodation to vulnerable residents with the aim of purchasing additional properties to meet the growing demand.
" To review volunteer roles and actively recruit to meet the needs of service development areas.
" To continue to develop the TEE Project to meet the needs of service users and growing demand for services. " To continue developing social enterprises with the aim of providing meaningful work and training opportunities for service users and to generate income for the charity.
" The relocate the Chooselife service by 2027.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The organisation is a charitable company limited by guarantee, incorporated on 25th May 2004 and registered as a charity on 8th November 2004. The company was established under a Memorandum of Association which established the objectives and powers of the charitable company and is governed under its Articles if Association. In the event of the company being wound up its members are required to contribute an amount not exceeding £10.
## **Recruitment and appointment of trustees**
Trustees are nominated and appointed by the members in a general meeting. A recruitment policy and procedure has been developed and used in recruiting and training new trustees to ensure a robust process is in place.
The directors of the company are also charity trustees for the purposes of charity law.
## **Organisational structure**
The day to day management of the charity is delegated by the Trustees to the Chief Executive Officer, Alan Andrews and the rest of the Management Team. The Management Team has been set up as a working group involved with the daily running of the organisation and is responsible to the Trustees. The group is responsible for drafting policies and guidelines and meets regularly to monitor and evaluate the progress of the project. Financial decisions can only be made within the guidelines set by the Trustees. The group provides a forum for discussions on issues that arise from daily operations and enables perspectives to be processed and presented to the Trustees for consideration.
Page 7
Chooselife Cymru
Report of the Trustees for the Year Ended 31 March 2023
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Internal control risks are minimised by the implementation of procedures for all transactions and procedures. Procedures are in place to ensure compliance with Health & Safety of staff, volunteers, clients and visitors to the Centre. Procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
In March 2020, Covid-19 was a new risk the Trustees needed to assess. On the 23 March 2020 Covid-19 forced closure of the drop-in service. After guidance from the Public Health Wales the centre remains open to provide takeaway lunches, to satisfy the needs of vulnerable and homeless people, the trustees need to continue to identify and revie the risks of Covid-19 to ensure Health & Safety of staff, volunteers, clients and visitors to the Centre.
The trustees conintued to meet up four times a year to consider reports from the management team.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered Company number** 05137644 (England and Wales)
## **Registered Charity number**
1106639
## **Registered office**
Canolfan Antioch Centre Copperworks Road LLANELLI Carmarthenshire SA15 2NE
## **Trustees**
Mr W G Pettiford Mr A Tootill Miss L J Augustyn
## **Company Secretary**
Mrs A J Howells
## **Independent Examiner**
Ashmole & Co First Floor 1 St John's Court Upper Fforest Way Enterprise Park Swansea SA6 8QQ
Page 8
Chooselife Cymru
Report of the Trustees for the Year Ended 31 March 2023
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Bankers** Barclays Bank Plc Leicester LE87 2BB
## **Management Team**
Alan Andrews - Managing Director Amanda Howells - Business & Administration Officer Ann Heycock - Marketing Development Manager
Approved by order of the board of trustees on 28 November 2023 and signed on its behalf by:
Mr W G Pettiford - Trustee
Page 9
Independent Examiner's Report to the Trustees of Chooselife Cymru
## **Independent examiner's report to the trustees of Chooselife Cymru ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
C E Daultrey
Ashmole & Co
28 November 2023
Page 10
## Chooselife Cymru
## Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2023
|Unrestricted
funds
Notes
£
**INCOME AND**
**ENDOWMENTS FROM**
Donations and legacies
7,202
**Charitable activities**
3
All Activities
215,393
Investment income
2
451
Other income
-
**Total**
223,046
**EXPENDITURE ON**
Raising funds
4
8,537
**Charitable activities**
5
All Activities
217,904
**Total**
226,441
**NET**
**INCOME/(EXPENDITURE)**
(3,395)
**Transfers between funds**
17
972
**Net movement in funds**
(2,423)
**RECONCILIATION OF**
**FUNDS**
Total funds brought forward
156,575
**TOTAL FUNDS CARRIED**
**FORWARD**
154,152|Restricted
funds
£
-
17,055
-
-
17,055
1,600
59,388
60,988
(43,933)
(2,748)
(46,681)
51,895
5,214|Restricted
Capital
Grant
Funds
£
-
-
-
-
-
-
18,970
18,970
(18,970)
1,776
(17,194)
173,326
156,132|2023
Total
funds
£
7,202
232,448
451
-
240,101
10,137
296,262
306,399
(66,298)
-
(66,298)
381,796
315,498|2022
Total
funds
£
2,628
290,728
10
2,809
296,175
10,034
268,412
278,446
17,729
-
17,729
364,067
381,796|
|---|---|---|---|---|
The notes form part of these financial statements
Page 11
## Chooselife Cymru
## Balance Sheet 31 March 2023
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
12
222,416
**CURRENT ASSETS**
Debtors
13
4,212
Cash at bank
94,340
98,552
**CREDITORS**
Amounts falling due within
one year
14
(7,991)
**NET CURRENT ASSETS**
90,561
**TOTAL ASSETS LESS**
**CURRENT LIABILITIES**
312,977
**CREDITORS**
Amounts falling due after
more than one year
15
(158,822)
**NET ASSETS**
154,155
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
161
29,155
29,316
(24,105)
5,211
5,211
-
5,211|Restricted
Capital
Grant
Funds
£
50,565
-
105,567
105,567
-
105,567
156,132
-
156,132|2023
Total
funds
£
272,981
4,373
229,062
233,435
(32,096)
201,339
474,320
(158,822)
315,498
154,155
161,343
315,498|2022
Total
funds
£
287,169
4,793
306,622
311,415
(31,474)
279,941
567,110
(185,314)
381,796
156,575
225,221
381,796|
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.
The notes form part of these financial statements
continued...
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Chooselife Cymru
## Balance Sheet - continued 31 March 2023
- The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 28 November 2023 and were signed on its behalf by:
Mr W G Pettiford - Trustee
The notes form part of these financial statements
Page 13
Chooselife Cymru
Notes to the Financial Statements for the Year Ended 31 March 2023
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', the Charities Act 2011 and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows;
- the requirement of paragraph 3.17(d);
- the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
- the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;
- the requirement of paragraph 33.7.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|Leasehold property|- 5% on cost|
|---|---|
|Leasehold improvements|- 5% on cost|
|Fixtures, fittings & equipment|- 15% on reducing balance|
Assets acquired with restricted income are initially treated as restricted assets. Where the acquisition of the asset discharges the restriction imposed, the related asset is transferred to unrestricted funds.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
continued...
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Chooselife Cymru
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise the funds that have been set aside at the discretion of the Trustees for specific purposes. The purpose and use of the designated unrestricted funds is set out in the notes to the accounts.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
## **Cash at bank in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **Creditors and Provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for and trade discounts due
## **Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 15
Chooselife Cymru
## Notes to the Financial Statements - continued
## for the Year Ended 31 March 2023
|**2.**
**INVESTMENT INCOME**
Deposit account interest
**3.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Accommodation
All Activities
Grants
All Activities
Other income
All Activities
Grants received, included in the above, are as follows:
Lloyds Bank Foundation
Albert Hunt Trust
Sundry grants under £500
Darkley Trust
Covid Funding
Awards for All
Moondance
Third Sector resilience fund|2023
£
451
2023
£
188,143
44,305
-
232,448
2023
£
27,250
5,000
-
-
-
-
-
12,055
44,305|2022
£
10
2022
£
199,989
90,688
51
290,728
2022
£
25,001
-
246
4,954
48,817
9,870
1,800
-
90,688|
|---|---|---|
continued...
Page 16
Chooselife Cymru
## Notes to the Financial Statements - continued for the Year Ended 31 March 2023
## **4. RAISING FUNDS**
## **Other trading activities**
|Staff costs
**5.**
**CHARITABLE ACTIVITIES COSTS**
All Activities
**6.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
Staff costs
Travel and subsistence
Care fund
Health and fitness costs
Refreshments and food
Rehab Referral
Events and workshops
D.A.R.E. Expenditure
Accommodation expenditure|Direct
Costs (see
note 6)
£
156,145|2023
£
10,137
Support
costs (see
note 7)
£
140,117
2023
£
44,334
1,867
449
5,136
291
2,004
427
8,732
92,905
156,145|2022
£
10,034
Totals
£
296,262
2022
£
41,583
2,120
435
5,704
-
1,423
977
8,969
68,935
130,146|
|---|---|---|---|
continued...
Page 17
Chooselife Cymru
## Notes to the Financial Statements - continued for the Year Ended 31 March 2023
## **7. SUPPORT COSTS**
|**SUPPORT COSTS**|||||
|---|---|---|---|---|
|||||Information|
|||Management|Finance|technology|
|||£|£|£|
|All Activities||8,072|4,708|6,161|
|All Activities|Human
resources
£
102,872|Depreciation
£
14,188|Governance
costs
£
4,116|Totals
£
140,117|
|Support costs, included in the above, are as follows:|||||
|Premises costs|||2023
All
Activities
£
7,777|2022
Total
activities
£
11,393|
|Advertising and marketing etc|||30|706|
|Subscription & membership fees|||265|239|
|Bank charges|||938|610|
|Staff training|||3,770|1,497|
|IT Support|||1,144|1,885|
|Communications|||3,666|3,502|
|Printing, post and stationery|||646|914|
|Sundries|||705|96|
|Office and finance staff|||85,022|83,969|
|Social security|||5,414|5,585|
|Pensions|||801|768|
|Interest payable and similar charges|||11,635|9,887|
|Depreciation|||14,188|12,994|
|Accountancy fees|||4,116|4,221|
||||140,117|138,266|
||||||
continued...
Page 18
Chooselife Cymru
## Notes to the Financial Statements - continued for the Year Ended 31 March 2023
## **8. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||2023|2022|
|---|---|---|
||£|£|
|Depreciation - owned assets|14,188|12,994|
|Surplus on disposal of fixed assets|-|(2,809)|
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **10. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|2023
£
135,858
8,093
1,757
145,708|2022
£
132,155
8,139
1,645
141,939|
|---|---|---|
Staff costs include £60,085 salary and benefits paid to key management personnel during the year.
The average monthly number of employees during the year was as follows:
|Management
Administration
Project and day care staff|2023
2
1
2
5|2022
2
1
2
5|
|---|---|---|
No employees received emoluments in excess of £60,000.
continued...
Page 19
## Chooselife Cymru
## Notes to the Financial Statements - continued for the Year Ended 31 March 2023
## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2,628
**Charitable activities**
All Activities
225,479
Investment income
9
Other income
3,077
**Total**
231,193
**EXPENDITURE ON**
Raising funds
8,563
**Charitable activities**
All Activities
177,513
**Total**
186,076
**NET INCOME/(EXPENDITURE)**
45,117
**Transfers between funds**
(5,231)
**Net movement in funds**
39,886
**RECONCILIATION OF FUNDS**
Total funds brought forward
116,689
**TOTAL FUNDS CARRIED FORWARD**
156,575|Restricted
funds
£
-
55,379
1
-
55,380
1,471
82,796
84,267
(28,887)
5,231
(23,656)
75,551
51,895|Restricted
Capital
Grant
Funds
£
-
9,870
-
(268)
9,602
-
8,103
8,103
1,499
-
1,499
171,827
173,326|Total
funds
£
2,628
290,728
10
2,809
296,175
10,034
268,412
278,446
17,729
-
17,729
364,067
381,796|
|---|---|---|---|
continued...
Page 20
## Chooselife Cymru
## Notes to the Financial Statements - continued
## for the Year Ended 31 March 2023
## **12. TANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2022 and 31 March 2023
**DEPRECIATION**
At 1 April 2022
Charge for year
At 31 March 2023
**NET BOOK VALUE**
At 31 March 2023
At 31 March 2022
**COST**
At 1 April 2022 and 31 March 2023
**DEPRECIATION**
At 1 April 2022
Charge for year
At 31 March 2023
**NET BOOK VALUE**
At 31 March 2023
At 31 March 2022|Improvemen
Freehold
Leasehold
Leasehold
to
property
property
improvements
property
£
£
£
£
203,760
107,886
34,233
10,000
-
80,902
22,267
-
-
5,394
1,712
-
-
86,296
23,979
-
203,760
21,590
10,254
10,000
203,760
26,984
11,966
10,000
Fixtures,
Plant and
fittings
Motor
machinery
& equipment
vehicles
Totals
£
£
£
£
15,238
113,110
26,755
510,982
14,378
97,797
8,469
223,813
171
2,340
4,571
14,188
14,549
100,137
13,040
238,001
689
12,973
13,715
272,981
860
15,313
18,286
287,169|
|---|---|
continued...
Page 21
## Chooselife Cymru
## Notes to the Financial Statements - continued for the Year Ended 31 March 2023
|**13.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Sundry debtors and prepayments
**14.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Bank loans and overdrafts (see note 16)
Other creditors
**15.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE**
Bank loans (see note 16)
**16.**
**LOANS**
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank loans
Amounts falling between one and two years:
Bank loans - 1-2 years
Amounts falling due between two and five years:
Bank loans - 2-5 years
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans more 5 yr by instal|2023
£
4,373
2023
£
17,910
14,186
32,096
**YEAR**
2023
£
158,822
2023
£
17,910
17,910
53,729
87,183|2022
£
4,793
2022
£
16,998
14,476
31,474
2022
£
185,314
2022
£
16,998
16,996
50,990
117,328|
|---|---|---|
continued...
Page 22
Chooselife Cymru
## Notes to the Financial Statements - continued
## for the Year Ended 31 March 2023
## **17. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
ARC Homes Donations
Community Development Fund
Lloyds Bank Foundation
ARC Homes Accomodation
Marketing Video - Design fund
**Restricted funds**
Substance Misuse Action Fund -
Leasehold Property and Equipment (*)
Big Lottery Fund - Leasehold Property
Improvements (*)
UK Steel Ltd - Computer Equipment (*)
Welsh Government - Various Equipment
(*)
Community Development Fund -
Various Equipment (*)
Big Lottery Fund - Various Equipment
(*)
Co-op Community Fund - Pool Table (*)
Lloyds TSB - Various Equipment (*)
Big Lottery D.R.A.W - Various
Equipment (*)
SMAF Capital Funding - Leasehold
Property Improvments and Fixtues and
Fittings (*)
CFAP Capital Funding - The Neville
Arms (*)
Awards For All - Various equipment (*)
National Lottery Community Fund
Darkley Trust
Antonio Calucio Foundation
Third Sector Resilience Fund for Wales
Phase 2
Third Sector Resilience Fund 3
**TOTAL FUNDS**|At 1/4/22
£
12,550
14,035
43
25,000
104,279
668
156,575
35,421
2,985
111
1,103
469
814
63
52
3,253
6,523
102,042
20,490
173
4,954
4,480
6,123
36,165
225,221
381,796|Net
movement
in funds
£
(5,435)
74
(43)
798
(328)
1,542
(3,392)
(6,907)
(493)
(17)
(165)
(59)
(125)
(9)
(8)
(488)
(736)
-
(9,963)
-
(3,008)
(4,480)
(5,101)
(31,347)
(62,906)
(66,298)|Transfers
between
funds
£
5,295
-
-
(798)
(3,525)
-
972
(1,749)
-
-
-
-
-
-
-
-
-
3,525
-
-
558
-
(1,022)
(2,284)
(972)
-|At
31/3/23
£
12,410
14,109
-
25,000
100,426
2,210
154,155
26,765
2,492
94
938
410
689
54
44
2,765
5,787
105,567
10,527
173
2,504
-
-
2,534
161,343
315,498|
|---|---|---|---|---|
continued...
Page 23
Chooselife Cymru
## Notes to the Financial Statements - continued for the Year Ended 31 March 2023
## **17. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
ARC Homes Donations
Community Development Fund
Lloyds Bank Foundation
ARC Homes Accomodation
Marketing Video - Design fund
**Restricted funds**
Substance Misuse Action Fund -
Leasehold Property and Equipment (*)
Big Lottery Fund - Leasehold Property
Improvements (*)
UK Steel Ltd - Computer Equipment (*)
Welsh Government - Various Equipment
(*)
Community Development Fund -
Various Equipment (*)
Big Lottery Fund - Various Equipment
(*)
Co-op Community Fund - Pool Table (*)
Lloyds TSB - Various Equipment (*)
Big Lottery D.R.A.W - Various
Equipment (*)
SMAF Capital Funding - Leasehold
Property Improvments and Fixtues and
Fittings (*)
Awards For All - Various equipment (*)
Darkley Trust
Antonio Calucio Foundation
Third Sector Resilience Fund for Wales
Phase 2
Third Sector Resilience Fund 3
Albert Hunt Trust
**TOTAL FUNDS**|Incoming
resources
£
6,040
74
-
27,248
188,142
1,542
223,046
-
-
-
-
-
-
-
-
-
-
-
-
-
(1)
12,056
5,000
17,055
240,101|Resources
Movement
expended
in funds
£
£
(11,475)
(5,435)
-
74
(43)
(43)
(26,450)
798
(188,470)
(328)
-
1,542
(226,438)
(3,392)
(6,907)
(6,907)
(493)
(493)
(17)
(17)
(165)
(165)
(59)
(59)
(125)
(125)
(9)
(9)
(8)
(8)
(488)
(488)
(736)
(736)
(9,963)
(9,963)
(3,008)
(3,008)
(4,480)
(4,480)
(5,100)
(5,101)
(43,403)
(31,347)
(5,000)
-
(79,961)
(62,906)
(306,399)
(66,298)|
|---|---|---|
continued...
Page 24
Chooselife Cymru
## Notes to the Financial Statements - continued for the Year Ended 31 March 2023
## **17. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
DARE (formally Care Project)
ARC Homes Donations
Community Development Fund
Lloyds Bank Foundation
ARC Homes Accomodation
Marketing Video - Design fund
**Restricted funds**
Substance Misuse Action Fund -
Leasehold Property and Equipment (*)
Big Lottery Fund - Leasehold Property
Improvements (*)
UK Steel Ltd - Computer Equipment (*)
Welsh Government - Various Equipment
(*)
Community Development Fund -
Various Equipment (*)
Big Lottery Fund - Various Equipment
(*)
Co-op Community Fund - Pool Table (*)
Lloyds TSB - Various Equipment (*)
Big Lottery D.R.A.W - Various
Equipment (*)
SMAF Capital Funding - Leasehold
Property Improvments and Fixtues and
Fittings (*)
CFAP Capital Funding - The Neville
Arms (*)
Awards For All - Various equipment (*)
National Lottery Community Fund
Darkley Trust
Antonio Calucio Foundation
CAF
Third Sector Resilience Fund for Wales
Phase 2
Third Sector Resilience Fund 3|At 1/4/21
£
23,197
-
13,241
43
-
80,208
-
116,689
41,078
3,496
131
1,298
560
957
74
61
3,827
7,306
102,310
10,729
-
-
5,993
3,106
66,452
-|Net
movement
in funds
£
(5,714)
(152)
794
-
25,000
24,521
668
45,117
(5,657)
(511)
(20)
(195)
(91)
(143)
(11)
(9)
(574)
(783)
(268)
9,761
173
4,504
(1,513)
(3,106)
(65,110)
36,165|Transfers
between
funds
£
(4,933)
152
-
-
-
(450)
-
(5,231)
-
-
-
-
-
-
-
-
-
-
-
-
-
450
-
-
4,781
-|At
31/3/22
£
12,550
-
14,035
43
25,000
104,279
668
156,575
35,421
2,985
111
1,103
469
814
63
52
3,253
6,523
102,042
20,490
173
4,954
4,480
-
6,123
36,165|
|---|---|---|---|---|
continued...
Page 25
Chooselife Cymru
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
|**17.**
**MOVEMENT IN FUNDS - continued**
**TOTAL FUNDS**|247,378
364,067|(27,388)
17,729|5,231
-|225,221
381,796|
|---|---|---|---|---|
continued...
Page 26
Chooselife Cymru
## Notes to the Financial Statements - continued for the Year Ended 31 March 2023
## **17. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
DARE (formally Care Project)
ARC Homes Donations
Lloyds Bank Foundation
ARC Homes Accomodation
Marketing Video - Design fund
**Restricted funds**
Substance Misuse Action Fund -
Leasehold Property and Equipment (*)
Big Lottery Fund - Leasehold Property
Improvements (*)
UK Steel Ltd - Computer Equipment (*)
Welsh Government - Various Equipment
(*)
Community Development Fund -
Various Equipment (*)
Big Lottery Fund - Various Equipment
(*)
Co-op Community Fund - Pool Table (*)
Lloyds TSB - Various Equipment (*)
Big Lottery D.R.A.W - Various
Equipment (*)
SMAF Capital Funding - Leasehold
Property Improvments and Fixtues and
Fittings (*)
CFAP Capital Funding - The Neville
Arms (*)
Awards For All - Various equipment (*)
National Lottery Community Fund
Darkley Trust
Antonio Calucio Foundation
CAF
Moondance
Third Sector Resilience Fund for Wales
Phase 2
Third Sector Resilience Fund 3|Incoming
resources
£
4,375
-
794
25,000
199,850
1,174
231,193
-
-
-
-
-
-
-
-
-
-
(268)
9,870
-
4,954
-
-
1,800
12,461
36,165
64,982|Resources
Movement
expended
in funds
£
£
(10,089)
(5,714)
(152)
(152)
-
794
-
25,000
(175,329)
24,521
(506)
668
(186,076)
45,117
(5,657)
(5,657)
(511)
(511)
(20)
(20)
(195)
(195)
(91)
(91)
(143)
(143)
(11)
(11)
(9)
(9)
(574)
(574)
(783)
(783)
-
(268)
(109)
9,761
173
173
(450)
4,504
(1,513)
(1,513)
(3,106)
(3,106)
(1,800)
-
(77,571)
(65,110)
-
36,165
(92,370)
(27,388)|
|---|---|---|
continued...
Page 27
Chooselife Cymru
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
## **17. MOVEMENT IN FUNDS - continued**
**TOTAL FUNDS** 296,175 (278,446) 17,729
## **Restricted Funds**
## **Funds towards capital expenditure**
Funds denoted (*) are restricted funds towards the purchase of fixed assets, including property and equipment. These are grouped together on the face of the balance sheet and the fund balances are reduced where appropriate by the depreciation of the equipment during the year.
Other restricted funds are as follows:
**SMAF Tier 4 Residential Rehab** - Funding received to provide for transportation costs in relation to residential rehabilitation referrals.
**National Lottery Community Fund - TEE** - Grant provided in respect of the Train, equip, empower program.
**Community Foundation in Wales -** Funding for lunch supplies, cooker and cooker hood etc.
**Darkley Trust -** Funding to provide services to service users and the homeless in the area, including gates and locks bike shelters for properties
**Antinio Calucio Foundation -** Funding for lunch supplies.
**Third Sector Resilience Fund for Wales - Phase 2** - Funding provided in respect of the Train, equip, empower program.
**Third Sector Resilience Fund for Wales - Phase 3** - Funding provided in respect of the Train, equip, empower program.
**Awards 4 All** - funding to provide the properties patio, planters etc
**Albert Hunt Trust** - funding towards charity core costs
## **Unrestricted Designated Funds**
**ARC Homes Donations -** Donations received designated to the support of the ARC Homes project.
**Community Development Fund -** Funds designated for the purchase of fixed assets in 2010, reduced by the depreciation of those assets on an annual basis.
**ARC Homes Accommodation** - Income generated from operating the supported accommodation project designated to the support of the Accommodation Recovery Community Homes project.
continued...
Page 28
Chooselife Cymru
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
## **18. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2023.
Page 29