``` REGISTERED COMPANY NUMBER: 05571271 (England and Wales) REGISTERED CHARITY NUMBER: 1113145 ``` ## **`REPORT OF THE TRUSTEES AND`** ``` UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023 ``` ## **`FOR`** ## **`LIVING LIFE (EASTBOURNE)`** ``` LMDB Accountants Chartered Certified Accountants Railview Lofts 19c Commercial Road Eastbourne East Sussex BN21 3XE ``` ``` LIVING LIFE (EASTBOURNE) ``` ## **`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023`** ||**`Page`**| |---|---| |**`Report of the Trustees`**|`1 to 2`| |**`Independent Examiner's Report`**|`3`| |**`Statement of Financial Activities`**|`4`| |**`Balance Sheet`**|`5 to 6`| |**`Notes to the Financial Statements`**|`7 to 13`| ``` LIVING LIFE (EASTBOURNE) (REGISTERED NUMBER: 05571271) ``` ## **`REPORT OF THE TRUSTEES`** ## **`FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023`** ``` ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present theirreportwiththefinancialstatementsofthecharityfortheperiod1 October2021to31March 2023. ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:Statement of RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ``` ## **`OBJECTIVES AND ACTIVITIES Objectives and aims`** ``` The trusts object's are: ``` ``` a) To assistin the care of personssufferingfromlearningdifficultiesor physicaldisabilityof any description in need of respite as a result of such illness by the provision of the facilities for residence, work or creation. ``` ``` b) To relievepersonswhereverin the worldtheymaybe residentwho are in conditionsof need, hardship, or distressas a result of local,nationalor internationaldisaster,war, or conflictor by reasonfor their social and economic circumstances. ``` ``` c) To promotethe Christianreligionby all or any of the followingmeans (i) supplyingand distributing Bibles andotherChristianliteraturethroughouttheworld(ii)teachingandeducatingalloranypersonsin the doctrinesandpracticesoftheChristianreligion(iii)inallotherwaysseekingtospread the acknowledgement of Jesus Christ as Lord and the nurture of adherence to the Christian faith. ``` ``` Insettingandreviewingourobjectivesandaims,andinplanningandcarryingoutouractivities,we have due regard to the public benefit guidance published by the Charity Commission. ``` ## **`FINANCIAL REVIEW`** ## **`Reserves policy`** ``` Thetrustcontinuestorelysubstantiallyuponsupportfromindividualsratherthangovernmentor other funding departments. ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimited company, limited by guarantee, as defined by the Companies Act 2006. ``` ``` The trust is a company limited by guarantee. ``` ``` Noneofthetrusteeshaveanybeneficialinterestinthecompany.Allofthetrusteesaremembersof the company and guarantee to contribute £1 in the event of a winding up. ``` ## **`Organisational structure`** ``` The trust is managed on a day to day basis by Mrs Lynda Trott. ``` ## **`Induction and training of new trustees`** ``` Newtrusteesareappointedattheannualgeneralmeetingbythemajorityvoteofmembers. Suitable training is provided. ``` ``` Page 1 ``` ``` LIVING LIFE (EASTBOURNE) (REGISTERED NUMBER: 05571271) ``` ## **`REPORT OF THE TRUSTEES`** ## **`FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023`** ## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number`** ``` 05571271 (England and Wales) ``` ## **`Registered Charity number`** ``` 1113145 ``` ## **`Registered office`** ``` 1 Hodcombe Close Langney Eastbourne East Sussex BN23 8JA ``` ## **`Trustees`** ``` L A Trott I Booth (resigned 4.9.23) A Booth (resigned 4.9.23) M Loftus S Pamphillon (appointed 25.5.22) S Young (appointed 25.5.22) ``` ## **`Company Secretary`** ``` L A Trott ``` ## **`Independent Examiner`** ``` LMDB Accountants Chartered Certified Accountants Railview Lofts 19c Commercial Road Eastbourne East Sussex BN21 3XE ``` ``` Approved by order of the board of trustees on 7 March 2024 and signed on its behalf by: ``` ``` L A Trott - Trustee ``` ``` Page 2 ``` ## **`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF`** ## **`LIVING LIFE (EASTBOURNE)`** ## **`Independent examiner's report to the trustees of Living Life (Eastbourne) ('the Company')`** ``` IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyforthe period 1 October 2021 to 31 March 2023. ``` ## **`Responsibilities and basis of report`** ``` Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are responsiblefor the preparationof the accountsin accordancewith the requirementsof the Companies Act 2006 ('the 2006 Act'). ``` ``` HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobe auditedunderPart16 of the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your charity'saccountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').In carrying outmyexaminationI havefollowedtheDirectionsgivenbytheCharityCommissionunderSection 145(5) (b) of the 2011 Act. ``` ## **`Independent examiner's statement`** ``` I have completedmy examination.I confirmthat no mattershave come to my attentionin 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)).` ``` Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be reached. ``` ``` Samuel Jaquet FCCA ``` ``` The Association of Chartered Certified Accountants ``` ``` LMDB Accountants Chartered Certified Accountants Railview Lofts 19c Commercial Road Eastbourne East Sussex BN21 3XE ``` ``` 8 March 2024 ``` ``` Page 3 ``` ## **`LIVING LIFE (EASTBOURNE)`** ## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023`** |`Unrestricted`
`Restricted`
`fund`
`funds`
`Notes`
`£`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`15,951`
`2`
**`Charitable activities`**
`Support costs`
`335`
`17,990`
`Other trading activities`
`2`
`29,469`
`-`
`Investment income`
`3`
`14,244`
`-`
**`Total`**
`59,999`
`17,992`
**`EXPENDITURE ON`**
`Raising funds`
`4`
`15,549`
`-`
**`Charitable activities`**
`Support costs`
`2,438`
`7,000`
`Charitable Activities`
`12,398`
`-`
`Shoebox gifts`
`8,185`
`-`
**`Total`**
`38,570`
`7,000`
**`NET INCOME`**
`21,429`
`10,992`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`3,541`
`-`
**`TOTAL FUNDS CARRIED FORWARD`**
`24,970`
`10,992`|`Period`
`1.10.21`
`to`
`Year ended`
`31.3.23`
`30.9.21`
`Total`
`Total`
`funds`
`funds`
`£`
`£`
`15,953`
`5,442`
`18,325`
`-`
`29,469`
`3,919`
`14,244`
`-`
`77,991`
`9,361`
`15,549`
`2,793`
`9,438`
`-`
`12,398`
`-`
`8,185`
`5,573`
`45,570`
`8,366`
`32,421`
`995`
`3,541`
`2,546`
`35,962`
`3,541`|`Period`
`1.10.21`
`to`
`Year ended`
`31.3.23`
`30.9.21`
`Total`
`Total`
`funds`
`funds`
`£`
`£`
`15,953`
`5,442`
`18,325`
`-`
`29,469`
`3,919`
`14,244`
`-`
`77,991`
`9,361`
`15,549`
`2,793`
`9,438`
`-`
`12,398`
`-`
`8,185`
`5,573`
`45,570`
`8,366`
`32,421`
`995`
`3,541`
`2,546`
`35,962`
`3,541`| |---|---|---| |||`9,361`| |||`2,793`
`-`
`-`
`5,573`| |||`8,366`| |||`995`
`2,546`| |||`3,541`| ``` The notes form part of these financial statements ``` ``` Page 4 ``` ``` LIVING LIFE (EASTBOURNE) (REGISTERED NUMBER: 05571271) ``` ## **`BALANCE SHEET`** ## **`31 MARCH 2023`** |`Unrestricted`
`Restricted`
`fund`
`funds`
`Notes`
`£`
`£`
**`FIXED ASSETS`**
`Tangible assets`
`8`
`340`
`807`
**`CURRENT ASSETS`**
`Cash at bank and in hand`
`25,263`
`10,184`
**`CREDITORS`**
`Amounts falling due within one year`
`9`
`(633)`
`1`
**`NET CURRENT ASSETS`**
`24,630`
`10,185`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`24,970`
`10,992`
**`NET ASSETS`**
`24,970`
`10,992`
**`FUNDS`**
`10`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|`2023`
`Total`
`funds`
`£`
`1,147`
`35,447`
`(632)`
`34,815`
`35,962`
`35,962`
`24,970`
`10,992`
`35,962`|`2021`
`Total`
`funds`
`£`
`-`
`3,841`
`(300)`
`3,541`
`3,541`
`3,541`
`3,541`
`-`
`3,541`| |---|---|---| ``` The charitablecompanyis entitledto exemptionfromauditunderSection477of the CompaniesAct 2006 for the period ended 31 March 2023. ``` ``` Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe period ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006. ``` ``` 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.` ``` The notes form part of these financial statements ``` ``` continued... ``` ``` Page 5 ``` ## **`LIVING LIFE (EASTBOURNE) (REGISTERED NUMBER: 05571271)`** ## **`BALANCE SHEET - continued`** ## **`31 MARCH 2023`** ``` Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable companies subject to the small companies regime. ``` ``` ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on 7 March 2024 and were signed on its behalf by: ``` ``` L A Trott - Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 6 ``` ``` LIVING LIFE (EASTBOURNE) ``` ``` FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023 ``` ## **`NOTES TO THE FINANCIAL STATEMENTS`** ## **`1. ACCOUNTING POLICIES`** ## **`Basis of preparing the financial statements`** ``` Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102, havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS 102)(effective1 January2019)',FinancialReportingStandard102'The FinancialReporting Standard applicablein theUK andRepublicofIreland'andtheCompaniesAct2006.Thefinancial statements have been prepared under the historical cost convention. ``` ## **`Income`** ``` Allincomeis recognisedin theStatementofFinancialActivitiesoncethecharityhasentitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ``` ## **`Expenditure`** ``` Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation committingthe charityto that expenditure,it is probablethat a transferof economicbenefitswill be requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have been allocated to activities on a basis consistent with the use of resources. ``` ## **`Tangible fixed assets`** ``` Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its estimated useful life. ``` ``` Plant and machinery- 25% on reducing balance Computer equipment- 33% on cost ``` ## **`Taxation`** ``` The charity is exempt from corporation tax on its charitable activities. ``` ## **`Fund accounting`** ``` Unrestrictedfundscanbe usedin accordancewiththecharitableobjectivesat thediscretionof the trustees. ``` ``` Restrictedfunds can only be used for particularrestrictedpurposeswithin the objectsof the charity. Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted purposes. ``` ``` Furtherexplanationofthenatureandpurposeofeachfundis includedin thenotestothe financial statements. ``` ## **`Hire purchase and leasing commitments`** ``` Rentalspaid under operatingleasesare chargedto the Statementof FinancialActivitieson a straight line basis over the period of the lease. ``` ``` continued... ``` ``` Page 7 ``` ``` LIVING LIFE (EASTBOURNE) ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023`** ## **`1. ACCOUNTING POLICIES - continued`** ## **`Pension costs and other post-retirement benefits`** ``` The charitablecompanyoperatesa definedcontributionpensionscheme.Contributionspayable to the charitablecompany'spensionschemeare chargedto the Statementof FinancialActivitiesin the period to which they relate. ``` ## **`2. OTHER TRADING ACTIVITIES`** |`Shop income`
**`3.`**
**`INVESTMENT INCOME`**
`Rents received`
**`4.`**
**`RAISING FUNDS`**
**`Raising donations and legacies`**
`Support costs`|`Period`
`1.10.21`
`to`
`Year ended`
`31.3.23`
`30.9.21`
`£`
`£`
`29,469`
`3,919`
`Period`
`1.10.21`
`to`
`Year ended`
`31.3.23`
`30.9.21`
`£`
`£`
`14,244`
`-`
`Period`
`1.10.21`
`to`
`Year ended`
`31.3.23`
`30.9.21`
`£`
`£`
`-`
`533`| |---|---| ``` continued... ``` ``` Page 8 ``` ``` LIVING LIFE (EASTBOURNE) ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023`** ## **`5. NET INCOME/(EXPENDITURE)`** ``` Net income/(expenditure) is stated after charging/(crediting): ``` ||`Period`|| |---|---|---| ||`1.10.21`|| ||`to`|`Year ended`| ||`31.3.23`|`30.9.21`| ||`£`|`£`| |`Depreciation - owned assets`|`87`|`-`| |`Other operating leases`|`2,581`|`928`| ## **`6. TRUSTEES' REMUNERATION AND BENEFITS`** ``` There were no trustees'remunerationor otherbenefitsfor the periodended 31 March2023nor for the year ended 30 September 2021. ``` ## **`Trustees' expenses`** ``` During the period one trustee (2021 - one) was reimbursed expenses as follows: ``` ||`1 October 2021 to`|| |---|---|---| ||`31 March 2023`|`2021`| ||`£`|`£`| |`Repairs and renewals`|`2,348`|`0`| |`Shop purchases`|`1,356`|`356`| |`Travel`|`5,895`|`3,760`| |`Light & heat`|`4,470`|`0`| |`Postage`|`510`|`0`| |`Advertising`|`287`|`0`| |`Total`|`14,866`|`4,116`| ``` continued... ``` ``` Page 9 ``` ## **`LIVING LIFE (EASTBOURNE)`** ## **`NOTES TO THE FINANCIAL STATEMENTS - continued`** ## **`FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023`** |**`7.`**|**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**|| |---|---|---| |||`Unrestricted`| |||`fund`| |||`£`| ||**`INCOME AND ENDOWMENTS FROM`**|| ||`Donations and legacies`|`5,442`| ||`Other trading activities`|`3,919`| ||**`Total`**|`9,361`| ||**`EXPENDITURE ON`**|| ||`Raising funds`|`2,793`| ||**`Charitable activities`**|| ||`Shoebox gifts`|`5,573`| ||**`Total`**|`8,366`| ||**`NET INCOME`**|`995`| ||**`RECONCILIATION OF FUNDS`**|| ||`Total funds brought forward`|`2,546`| ||**`TOTAL FUNDS CARRIED FORWARD`**|`3,541`| ``` continued... ``` ``` Page 10 ``` ``` LIVING LIFE (EASTBOURNE) ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued`** ## **`FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023`** |**`8.`**
**`TANGIBLE FIXED ASSETS`**
`Plant and`
`Computer`
`machinery`
`equipment`
`£`
`£`
**`COST`**
`At 1 October 2021`
`-`
`9,996`
`Additions`
`379`
`855`
`At 31 March 2023`
`379`
`10,851`
**`DEPRECIATION`**
`At 1 October 2021`
`-`
`9,996`
`Charge for year`
`39`
`48`
`At 31 March 2023`
`39`
`10,044`
**`NET BOOK VALUE`**
`At 31 March 2023`
`340`
`807`
`At 30 September 2021`
`-`
`-`
**`9.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`2023`
`£`
`Social security and other taxes`
`152`
`Other creditors`
`59`
`Accrued expenses`
`421`
`632`
**`10.`**
**`MOVEMENT IN FUNDS`**
`Net`
`At`
`movement`
`1.10.21`
`in funds`
`£`
`£`
**`Unrestricted funds`**
`General fund`
`3,541`
`21,429`
**`Restricted funds`**
`Warm Space`
`-`
`1,039`
`Lottery Grant`
`-`
`9,953`
`-`
`10,992`
**`TOTAL FUNDS`**
`3,541`
`32,421`|`Totals`
`£`
`9,996`
`1,234`
`11,230`
`9,996`
`87`
`10,083`
`1,147`
`-`
`2021`
`£`
`-`
`-`
`300`
`300`
`At`
`31.3.23`
`£`
`24,970`
`1,039`
`9,953`|`Totals`
`£`
`9,996`
`1,234`| |---|---|---| ||`10,992`|| ||`35,962`|| ``` continued... ``` ``` Page 11 ``` ``` LIVING LIFE (EASTBOURNE) ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023`** ## **`10. MOVEMENT IN FUNDS - continued`** ``` Net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Warm Space`
`Lottery Grant`
**`TOTAL FUNDS`**|`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`59,999`
`(38,570)`
`21,429`
`7,991`
`(6,952)`
`1,039`
`10,001`
`(48)`
`9,953`
`17,992`
`(7,000)`
`10,992`
`77,991`
`(45,570)`
`32,421`| |---|---| ## **`Comparatives for movement in funds`** |||`Net`|| |---|---|---|---| ||`At`|`movement`|`At`| ||`1.10.20`|`in funds`|`30.9.21`| ||`£`|`£`|`£`| |**`Unrestricted funds`**|||| |`General fund`|`2,546`|`995`|`3,541`| |**`TOTAL FUNDS`**|`2,546`|`995`|`3,541`| |`Comparative net movement in funds, included in the above are as follows:`|||| ||`Incoming`|`Resources`|`Movement`| ||`resources`|`expended`|`in funds`| ||`£`|`£`|`£`| |**`Unrestricted funds`**|||| |`General fund`|`9,361`|`(8,366)`|`995`| |**`TOTAL FUNDS`**|`9,361`|`(8,366)`|`995`| ``` continued... ``` ``` Page 12 ``` ``` LIVING LIFE (EASTBOURNE) ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023`** ## **`11. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the period ended 31 March 2023. ``` ``` Page 13 ```