||||Pages|
|---|---|---|---|
|Trustees'
Annual
Report|||2to4|
|Independent
Examiner's|Report||5to 5|
|Statement of Financial Activities|||6to 6|
|Summary
Income and Expenditure||Account|7to7|
|Balance Sheet|||Btog|
|Statement of Cash flows|||9to9|
|Notes to the Accounts|||10to 20|
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|for the year|ended 31March|2023|||||
|---|---|---|---|---|---|---|
||||Unrestricte|Restricted|||
||||d funds|funds|Total funds|Total funds|
||||2023|2023|2023|2022|
|||Notes|E|E|E|E|
|Income and|endowments||||||
|from:|||||||
|Donations|and legacies||4,633|82,926|87,559|88,080|
|Charitable|activities|||20,965|20,965|7,025|
|Investments|||101||101|642|
|Other|||2,447||2,447|3,570|
|Total|||7,181|103,891|111,072|99,317|
|Expenditure|on:||||||
|Charitable|activities||26,949|106,489|133,437|140,338|
|Total|||26,949|106,489|133,437|140,338|
|Net gains on|investments||||||
|Net expenditure|||(19,768)|(2,598)|(22,365)|(41,021)|
|Transfers between
funds|||||||
|Net expenditure
before other
gains/(losses)|||(19,768)|(2,598)|(22,365)|(41,021)|
|Other gains and losses|||||||
|Net movement
in funds|||(19,768)|(2,598)|(22,365)|(41,021)|
|Reconciliation|offunds:||||||
|Total funds brought
forward|||103,720|25,208|128,928|169,949|
|Total funds carried forward|||83,953|22,611|106,563|128,928|
##
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||||2023|2022|
|---|---|---|---|---|
||||E|E|
|Income|||110,971|98,675|
|Interest
and|investment
income||101|642|
|Gross income for the year|||111,072|99,317|
|Expenditure|||131,999|139,828|
|Depreciation|and|charges for|||
|impairment|offixed assets||1,438|510|
|Total expenditure||for the year|133,437|140,338|
|Net expenditure||before tax for the year|(22,365)|(41,021)|
|Net expenditure||for the year|(22,365)|(41,021)|
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##
|Home-Start
Southport
& Formby
Balance Sheet
at 31March 2023|Home-Start
Southport
& Formby
Balance Sheet
at 31March 2023|Home-Start
Southport
& Formby
Balance Sheet
at 31March 2023||||
|---|---|---|---|---|---|
|Company
No.
05360454|||Notes|2023|2022|
|||||6|g|
|Fixed assets||||||
|Tangible assets|||12|717|1,531|
|||||717|1,531|
|Current assets||||||
|Debtors|||13||505|
|Cash at bank and|in hand|||108,193|136,613|
|||||108,193|137,118|
|Creditors: Amount
falling due within one year|||14|(2,347)|(9,721)|
|Net current assets||||105,846|127,397|
|Total assets less current||liabilities||106,563|128,928|
|Net assets excluding|pension asset or liability|||106,563|128,928|
|Total net assets||||106,563|128,928|
|The funds ofthe charity||||||
|Restricted funds|||15|||
|Restricted
income|funds|||22,611|25,208|
|||||22,611|25,208|
|Unrestricted
funds|||15|||
|General
funds||||35,015|53,886|
|Designated
funds||||48,938|49,834|
|||||83,953|103,720|
|Reserves|||15|||
|Total funds||||106,563|128,928|
|||2023|2022|
|---|---|---|---|
|||6|6|
|Cash flows from operating|activities|||
|Net expenditure
per Statement of Financial Activities||(22,365)|(37,421)|
|Adjustments
for:||||
|Depreciation
of property,
plant and equipment||1,438|510|
|Dividends,
interest
and|rents from investments|(2,548)|(642)|
|Other gains/losses||||
|Decrease/(Increase)
in|trade and other receivables|595|(505)|
|(Decrease)/increase
in|trade and other payables|(7,464)|9,271|
|Net cash used in operating|activities|(30,344)|(28,787)|
|Cash flows from investing|activities|||
|Payments
for property,|plant and equipment|(624)||
|Dividends,
interest and|rents from investments|2,548|642|
|Net cash from investing
activities||1,924|642|
|Net cash from financing
activities||||
|Net decrease in cash and cash equivalents||(28,420)|(28,145)|
|Cash and cash equivalents|at the beginning
ofthe year|136,613||
|Cash and cash equivalents|at the end ofthe year|108,193|(28,145)|
|Components
ofcash and cash equivalents||||
|Cash and bank balances||108,193|136,613|
|||108,193|136,613|
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|tes to the Ac|co|unts||||||
|---|---|---|---|---|---|---|---|
|Income||||||||
|Recognition|of||Income
is included
in the Statement of Financial Activities
(SoFA) when the||charity|||
|income|||becomes entitled to, and virtually
certain to receive, the income and the amount of|||||
||||the income can be measured
with sufficient
reliability.|||||
|Income with|related||Where income has related expenditure
the income and related expenditure|||is||
|expenditure|||reported
gross in the SoFA.|||||
|Donations
and|||Voluntary
income received
by way ofgrants, donations
and gifts is included||in||the|
|legacies|||the SoFA when receivable
and
only when the Charity has unconditional|||||
||||entitlement
tothe income.|||||
|Tax reclaims|on||Income from tax reclaims
is included
in the SoFA at the same time as the|||||
|donations
and||gifts|gift/donation
to which
it relates.|||||
|Donated services|||These are only included
in income (with an equivalent
amount
in expenditure)|||||
|and facilities|||where the benefit to the Charity
is reasonably
quantifiable,
measurable
and|||||
||||material.|||||
|Volunteer
help|||The value ofany volunteer
help received
is not included
in the accounts.|||||
|Investment
income|||This is included
in the accounts when receivable.|||||
|Gains/(losses)||on|This includes
any gain or loss resulting
from revaluing
investments
to market|||value||
|revaluation
of||fixed|at the end ofthe year.|||||
|assets||||||||
|Gains/(losses)||on|This includes
any gain or loss on the sale of investments.|||||
|investment
assets||||||||
|Expenditure||||||||
|Recognition|of||Expenditure
is recognised
on an accruals basis. Expenditure
includes any VAT|||which||
|expenditure|||cannot be fully recovered,
and is reported
as part ofthe expenditure
to which||||it|
||||relates.|||||
|Expenditure|on||These comprise the costs associated
with attracting
voluntary
income, fundraising|||||
|raising funds|||trading costs and investment
management
costs.|||||
|Expenditure|on||These comprise the costs incurred
by the Charity
in the delivery of its activities||||and|
|charitable
activities|||services
in the furtherance
of its objects, including
the making ofgrants and|||||
||||governance
costs.|||||
|Grants payable|||All grant expenditure
is accounted
for on an actual paid basis plus an accrual||for|||
||||grants that have been approved
by the trustees
at the end ofthe year but not yet|||||
||||paid.|||||
|Governance
costs|||These include those costs associated
with meeting the constitutional
and statutory|||||
||||requirements
ofthe Charity,
including
any audit/independent
examination|fees,||||
||||costs linked to the strategic management
ofthe Charity, together
with a share||||of|
||||other administration
costs.|||||
|Other expenditure|||These are support costs not allocated to a particular
activity.|||||
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|3
Statement of|Financial|Activities
- prior year||||
|---|---|---|---|---|---|
||||Unrestricted|Restricted||
||||funds|funds|Total funds|
||||2022|2022|2022|
|Income and endowments||from:||||
|Donations
and|legacies||15,129|83,546|98,675|
|Investments|||642||642|
|Total|||15,771|83,546|99,317|
|Expenditure
on:||||||
|Raising funds||||15,811|15,811|
|Other|||24,172|100,355|124,527|
|Total|||24,172|116,166|140,338|
|Net income|||(8,401)|(32,620)|(41,021)|
|Transfers between|funds||(3,735)|7,335|3,600|
|Net income before|other|||||
|gains/(losses)|||(12,136)|(25,285)|(37,421)|
|Other gains and losses:||||||
|Net movement
in funds|||(12,136)|(25,285)|(37,421)|
|Reconciliation
offunds:||||||
|Total funds brought|forward||115,856|50,493|166,349|
|Total funds carried|forward||103,720|25,208|128,928|
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|4|Income from donat|ions|and legacies|||||
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|Total|
|||||||2023|2022|
||Reaching Communities
Sunrise Project||||35,139|35,139|31,662|
||Sefton CVS||||7,632|7,632|8,450|
||Steve Morgan
Foundation||||||24,979|
||PH Holt||||||5,000|
||Eric Wright Trust||||24,000|24,000|10,000|
||Groundwork||||1,375|1,375|1,125|
||Lions Club||||1,000|1,000||
||Homestart
-Toddler||||1,000|1,000||
||Rathbones||||3,000|3,000||
||John Moores||||6,000|6,000||
||Tesco Groundwork-|||||||
|||||500||500||
||Christmas
Party|||||||
||Homestart
—Col Grant|||250||250||
||Barrat Development|||1,500||1,500||
||100Club||||3,780|3,780|3,455|
||General
Donations|||2,383||2,383|3,409|
|||||4,633|82,926|87,559|88,080|
|5|Income from charitable||activities|||||
||||||Restricted|Total|Total|
|||||||2023|2022|
||||||E|||
||Cost of Living Fund||||1,215|1,215||
||Lottery Community|Fund|||9,950|9,950||
||LCR Cares Adult And
People Counselling|Young|||5,000|5,000||
||Cash For Kids||||4,500|4,500|7,025|
||Asda||||300|300||
||||||20,965|20,965|7,025|
|6|Income from Investments|||||||
||||||Unrestricted|Total|Total|
|||||||2023|2022|
||Interest Receivable||||101|101|642|
||||||101|101|642|
##
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|7|Other incom|e|||||||
|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|Total|Total|
||||||||2023|2022|
||Other Income|||||2,447|2,447|3,570|
|||||||2,447|2,447|3,570|
|8|Expenditure|on charitable||activities|||||
||||||Unrestricted|Restricted|Total|Tota I|
||||||||2023|2022|
||Expenditure|on charitable|||||||
||acti vities||||||||
||Cost of Living|Fund|||13,483|970|14,453|13,371|
||Employee costs|||||101,495|101,495|101,560|
||Motor and travel costs||||385|4,024|4,409|2,213|
||Premises costs||||4,796||4,796|7,119|
||Amortisation,|depreciation,|||||||
||impairment,|profit/loss|on||1,438||1,438|510|
||disposal
offixed assets||||||||
||General administrative||costs||4,378||4,378|5,308|
||Legal and professional||costs||2,468||2,468|10,257|
||Governance
costs||||||||
||||||26,949|106,489|133,437|140,338|
|9|Net expenditure
before transfers||||||||
|||||||2023||2022|
||This is stated|after charging;||||E||E|
||Depreciation|of owned|fixed|assets||1,438||510|
|10|Staff costs||||||||
|||||||2023||2022|
||Salaries and wages|||||88,661||90,248|
||Social security|costs||||954||2,297|
||Pension costs|||||8,113||6,492|
|||||||97,728||99,037|
##
##
||Cost or revaluation|Cost or revaluation||||
|---|---|---|---|---|---|
||At 1April 2022|||11,996|11,996|
||Additions|||624|624|
||At 31March|2023||12,620|12,620|
||Depreciation|and||||
||Impairment|||||
||At 1 April 2022|||10,465|10,465|
||Depreciation|charge for the||1,438|1,438|
||year|||||
||At 31March|2023||11,903|11,903|
||Net book values|||||
||At 31March|2023||717|717|
||At 31March|2022||1,531|1,531|
|12|Debtors|||||
||||2023||2022|
||||E||E|
||Other debtors||||505|
||||||505|
|13|Creditors:|||||
||amounts
falling due within one year|||||
||||2023||2022|
||||E||E|
||Other taxes and social security||1,807||8,375|
||Other creditors||||500|
||Accruals||540||450|
||Deferred
income||||396|
||||2,347||9,721|
##
|Movement|in fund|s||||||
|---|---|---|---|---|---|---|---|
|||||Incoming||||
|||||resources|||At 31|
||||||Resources|Gross||
||||At 1April|(including
other|expended|transfers|March
2023|
||||2022|gains/losses)||||
|||||f||||
|Restricted|funds:|||||||
|Restricted|income|funds:||||||
|Reaching Communities||||||||
|Sunrise Project|||7,743|35,139|(42,882)|||
|Sefton CVS|& Living|Well||7,632|(7,632)|||
|Steve Morgan
Foundation|||4,245||(4,245)|||
|100Club|||11,637|3,780|(970)||14,447|
|PH Holt Foundation|||1,283||(1,283)|||
|Eric Wright|Trust||300|24,000|(24,300)|||
|One Stop Groundwork||||1,375|(1,375)|||
|Lions Club||||1,000|(1,000)|||
|Homestart|Toddler|||1,000|(1,000)|||
|Rathbones||||3,000|(3,000)|||
|John Moores Foundation||||6,000|(6,000)|||
|Cost of Living Crisis||Fund||1,215|(1,067)||149|
|Lottery Community||Fund||9,950|(7,058)||2,892|
|LCR Cares Adults &||Young||||||
|People||||5,000|(3,309)||1,691|
|Cash 4 Kids||||4,500|(1,368)||3,132|
|Asda||||300|||300|
|Total|||25,208|103,891|(106,489)||22,611|
|Unrestricted|funds:|||||||
|General funds|||53,886|7,181|(26,949)|896|35,015|
|Designated|funds:|||||||
|Contingency|Fund||30,575||||30,575|
|Redundancy|Fund||18,000||||18,000|
|Fixed Asset|Fund||1,259|||(896)|363|
|Total|||49,834|||(896)|48,938|
|Total funds|||128,928|111,072|(133,437)||106,563|
##
##
##
|15|Analysis
ofne|t assets between
funds||||
|---|---|---|---|---|---|
|||||Unrestricted||
||||||Total|
|||||funds||
|||||6|6|
||Fixed assets|||717|717|
||Net current assets|||105,846|105,846|
|||||106,563|106,563|
|16|Reconciliation|ofcash / (net debt)||||
||||||At 31|
||||At 1April||March|
||||2022|Cash flows|2023|
||||E|g|E|
||Cash and cash|equivalents|136,613|(28,420)|108,193|
||||136,613|(28,420)|108,193|
||Net Cash /(Net|debt)|136,613|(28,420)|108,193|
##
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||Annual
co|mmitments
under non-cancellable|operating
leases are|as follows:|||
|---|---|---|---|---|---|---|
||||2023|2023|2022|2022|
||||Land and||Land and||
|||||Other||Other|
||||buildings||buildings||
||||f||f||
||Operating|leases with expiry date:|||||
||Pension commitments||||||
|||||2023||2022|
|||||E||E|
||The pension cost charge to the company||||||
||amounted|to:||8,113||6,492|
|18|Related party disclosures||||||
||Controlling|party|||||