|||Page||
|---|---|---|---|
|Report ofthe Trustees|I|to|13|
|Report ofthe independent
Auditors|14|to|17|
|Statentent ofFinancial Activities||18||
|Balance Sheet||19||
|Cash Flow Statement||20||
|Notes to the Cash Flow Statement||21||
|Notes to the Flaancial Statements|22|to|35|
|Detailed Statement ofFinancial Activities|36|to|37|
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|||for|the Year E|nded 31March 2|023|||
|---|---|---|---|---|---|---|---|
|||||||31.3.23|31.3.22|
|||||Unrestricted|Restricted|Total|Total|
|||||fund|fllllds|funds|funds|
||||Notes||f||f|
|INCOME|AND ENDOWMENTS|FROiM||||||
|Donations|and legacies|||17,640||17,640|8,225|
|Charitable|activities|||||||
|Disability|specific services|||301,855|142,596|444,451|589,613|
|Disability|equipment
services|||81,506||81,506|65,559|
|Disability|Awareness
Day||||84,100|84,100|71,010|
|Other trading activities||||492.606||492,606|372,682|
|Investmcnt|income|||43||43|60,057|
|Other income||||10,800||10,800|92,327|
|Total||||904,450|226,696|1,131,146|1,259,473|
|EXPENDITURE ON||||||||
|Raising funds||||47,916|10,105|58,021|24,371|
|Charitable|actiMties|||||||
|Disability|specific services|||602,831|127,567|730,398|794,061|
|Disability|equipment
services|||344,858||344,858|313,814|
|Disability|Awareness
Day||||40,304|40,304|40,275|
|Total||||995,605|177,976|1,173,581|1,172,521|
|NET INCOME/(EXPENDITURE)||||(91,155)|48,720|(42,435)|86,952|
|Transfers|between funds||18|36,813|(36,813)|||
|iVet moveinent
ln funds||||(54,342)|11,907|(42,435)|86,952|
|RECONCILIATION
OF FUNDS||||||||
|Total funds|brought
forward|||672,255|6,000|678,255|591,303|
|TOTAL FUNDS CARRIED FORWARD||||617,913|17,907|635,820|678,255|
##
|||31M|arch 2023||||
|---|---|---|---|---|---|---|
||||||31.3.23|31.3,22|
||||Unrestricted|Restricted|Total|Total|
||||fund|funds|fllllds|funds|
|||Notes|||f|f|
|FIXEDASSETS|||||||
|Tangible assets||12|78,089||78,089|84,593|
|Investments||13|I||I|I|
||||78,090||78,090|84,594|
|CURRENT ASSETS|||||||
|Debtors||14|561,556||561,556|565,095|
|Cash at bank and in hand|||45,086|17,908|62,994|140,052|
||||606,642|17,908|624,550|705,147|
|CREDITORS|||||||
|Amounts
falling due within|one year|15|(66,820)||(66,820)|(111,486)|
|NET CURRENT ASSETS|||539,822|17,908|557,730|593,661|
|TOTAL ASSETSLESSCURRENT|||||||
|LIABILITIES|||617,912|17,908|635,820|678,255|
|NET ASSETS|||617,912|17,908|635,820|678,255|
|FUNDS||18|||||
|Unrestricted
Ibnds|||||617,912|672,255|
|Restricted
funds|||||17,908|6,000|
|TOTAL FUNDS|||||635,820|678,255|
##
##
##
||||||Cash Flow Statement|||
|---|---|---|---|---|---|---|---|
|||||for the|Year Ended 31March|2023||
|||||||31.3.23|31.3.22|
|||||Notes||f||
|Cash flows from operating||activities||||||
|Cash generated
from operations||||||(32,535)|7,705|
|Net cash (used in)/provided||by operating||activities||(32,535)|7,705|
|Cash flows from investing||activities||||||
|Purchase oftungible
fixed|assets|||||(6,977)|(13,787)|
|Interest received||||||43|57|
|Dividends
received|||||||60,000|
|Net cash (used in)/provided||by investing||activities||(6,934)|46,270|
|Cash flows from tlnanclng||activities||||||
|Inter company
loan||||||(37,589)|(124,518)|
|Net cash used in financing|activities|||||(37,589)|(124,518)|
|Change
ln cash aad cash|equivalents||in the|||||
|reporting
period||||||(77,058)|(70,543)|
|Cash and cash equivalents||at the beginning||||||
|ofthe reporting
period||||||140,052|210,595|
|Cash and cash equivalents||at the end||ofthe||||
|reporting
period||||||62,994|140,052|
##
##
|RECONCILIATIO
ACTIVITIES|N
OF|NET (EXPENDI|TURE)/INCOME
TO NET CASH|FLOW FROM OPE|RATING|
|---|---|---|---|---|---|
|||||31.3,23|31.3.22|
|||||f|f|
|Net (espendlture)/income||for the reporting|period (as per the Statement|||
|ofFinancial
Activities)||||(42,435)|86,952|
|Adjustments
for:||||||
|Depreciation
charges||||13,481|12,281|
|Interest received||||(43)|(57)|
|Dividends
received|||||(60,000)|
|Decrease/(increase)|in debtors|||41,128|(61,720)|
|(Decrease)/increase|in creditors|||(44,666)|30,249|
|Net cash (used ln)/provided||by operations||(32,535)|7,705|
##
##
|ANALYSIS OF CHANGES IN NET FUNDS||||
|---|---|---|---|
||At 1.4.22|Cash liow|At 31.3.23|
||f||f.|
|Net cash||||
|Cash at bank and in hand|140,052|(77,058)|62,994|
||140,052|(77,058)|62,994|
|Total|140,052|(77,058)|62,994|
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|DONATIONS
AND LEGACIES|||
|---|---|---|
||31.3.23|31.3.22|
||f|f|
|Donations|7,640|8,225|
|Legacies|10,000||
||17,640|8,225|
|OTHER TRADING ACTIVITIES|OTHER TRADING ACTIVITIES|||
|---|---|---|---|
|||31.3.23|31.3.22|
|||f|f|
|Fundraising|events|71,490|40,400|
|Services||421,116|332,282|
|||492,606|372,682|
|INVESTMENT INCOitIE||||
|||31.3.23|31.3.22|
|||f||
|Shares in group undertakmgs|||60,000|
|Deposit account interest||43|57|
|||43|60,057|
##
##
||INCOME|FRO01C|HA|RITA|BLE|ACT|IVITIES||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||31.3.23|31.3.22|
||||||Activity||||f,||
||Grants and|contracts|||Disability||specific services||444,451|589,613|
||Giants and|contracts|||Disability||equipment|services|81,506|65,559|
||DADs sponsorship||||Disability||Awareness|Day|84,100|71,010|
||||||||||610,057|726,182|
||Grants received, included|||in the|above, are||as follows:||||
||||||||||31.3.23|31.3.22|
||||||||||I|f|
||Warrington|Borough|Council||||||137,736|396,966|
||Warrington|Clinical Commissioning||||Group|||81,506|84,145|
||Warrington|&Halton|hospitals||NHS|Tnist|Foundation||43,157|16,150|
||Cheshire Conuuunity||Foundatioo||||||25,000|7,508|
||BBO/New|Leaf|||||||164,119|75,969|
||Cheshire Centre for Independent||||Living||||29,300|29,300|
||Warrington|Borough|Council -||Covid 19grants|||||23,134|
||National
Lottery||||||||9,913||
||Garfield Weston Foundation|||||||||20,000|
||Police &Crime Commissionei||||for Cheshire|||||2,000|
||Bridgewater|Conununity||Healthcarc||Tnist|||15,000||
||Warrington|Voluntary|Action||||||20,226||
||||||||||525,957|655,172|
|6.|RAISING|FVNDS|||||||||
||Other trading
activities||||||||||
||||||||||31.3.23|31.3.22|
||||||||||f|f|
||Fundraising|expenses|||||||58,021|24,371|
##
##
|||||||Support||
|---|---|---|---|---|---|---|---|
||||||Direct|costs (see||
||||||Costs|note 8)|Totals|
|||||||f|f|
|Disability|specific services||||567,095|163,303|730,398|
|Disability|equipment|services|||327,015|17,843|344,858|
|Disability|Awareness|Day|||39,137|1,167|40,304|
||||||933,247|182,313|1,115,560|
|SUPPORT COSTS||||||||
|||||||Governance||
|||||Management|Finance|costs|Totals|
|||||f.|f|f||
|Disability|specific services|||155,202|1,516|6,585|163,303|
|Disability|equipment|services||17,843|||17,843|
|Disability|Awareness|Day||1,167|||1,167|
|||||174,212|1,516|6,585|182,313|
|NET INCOiVIE/(EXPENDITURE)||||||||
|Net income/(expenditure)|||is stated ader|charging/(crediting):||||
|||||||31.3.23|31.3.22|
|Auditors'|remuneration|||||5,753|5,253|
|Depreciation
- owned||assets||||13,481|12,281|
|Other operating
leases||||||17,891|14,620|
|Job Retention Scheme||Grants|||||(81,527)|
|Local Restriction
Grants|||||||(23,134)|
##
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##
##
|STAFF C|OSTS|||||||
|---|---|---|---|---|---|---|---|
|||||||31.3.23|31.3.22|
||||||||r.|
|Wages and salaries||||||817,903|752,976|
|Social security costs||||||56,795|48,617|
|Other pension costs||||||17,844|15,722|
|||||||892,542|817,315|
|The average monthly||number|ofemployees|during|the year was as follows:|||
|||||||31.3.23|31.3,22|
|Disability|advice information||services|||24|23|
|Disability|equipment|services||||18|18|
|Other||||||3|3|
|Disability|Awareness|Day||||2|2|
|||||||47|46|
|TA|NGIBLE FIXEDASSETS||||
|---|---|---|---|---|
||||improvements||
||||to|Plant and|
|||Workshop|property
f|machinery
f|
|COST|||||
|At|1 April 2022|104,371|12,000|131,125|
|Addttlolls||3,438|||
|At|31 March 2023|107,809|12,000|131,125|
|DEPRECIATION|||||
|At|1 April 2022|41,758|12,000|124,303|
|Charge for year||3,823||1,692|
|At|31 March 2023|45,581|12,000|125,995|
|NET BOOK VALUE|||||
|At|31 March 2023|62,228||5,130|
|At|31 iMarch 2022|62,613||6,822|
##
||Notes to the Financial Sta
for the Year Ended|tements
-continued
31March 2023|||
|---|---|---|---|---|
|12.|TANGIBLE FIXEDASSETS - continued||||
|||Fixtures|||
|||and|Computer||
|||fittings
f|equipment
f|Totals
f|
||COST||||
||At I April 2022|37,222|65,301|350,019|
||Additions|1,122|2,417|6,977|
||At 31 March 2023|38,344|67,718|356,996|
||DEPRECIATION||||
||At I April 2022|34,366|52,999|265,426|
||Churge
1'or year|295|7,671|13,481|
||At 31 March 2023|34,661|60,670|278,907|
||NET BOOK VALUE||||
||At 31 March 2023|3,683|7,048|78,089|
||At 31 March 2022|2,856|12,302|84,593|
|13.|FIXEDASSET INVESTMENTS||||
|||||Shares in|
|||||group|
|||||undertakings|
|||||I|
||MARKET VALUE||||
||At I April 2022 and 31 March 2023||||
||NET BOOK VALUE||||
||At 31 iMarch 2023||||
||At 31 March 2022||||
##
|Disability|Tradlag Company
Lhnlted|||||
|---|---|---|---|---|---|
|Registered|office: Centre for Independent|Living, Beaufort|Street, Warrington,|Cheshire. WA5 1BA.||
|Nature of|business: Retail &repair medical &orthopaedic||goods|||
|||V||||
|Class ofshare||holding||||
|Ordinary|||100|||
|||||31.3,23|31.3.22|
||||||f.|
|Aggregate|capital and reserves|||10,204|9,137|
|Profit for|the year|||1,066|19,881|
##
##
|||||||||||31.3.23|31.3.22|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||f|
|Trade debtors||||||||||71,805|135,635|
|Amounts|owed by group undertakings|||||||||452,605|415,016|
|Prcpayments
and accrued|||income|||||||37,146|14,444|
|||||||||||561,556|565,095|
|CREDITORS:||AMOUNTS||FALLING DUE||WITHIN||ONE YEAR||||
|||||||||||31.3.23|31,3.22|
|||||||||||f|f|
|Trade creditors||||||||||49,436|45,753|
|Soctul security and other taxes||||||||||(494)|17,107|
|Other creditors||||||||||5,432|5,430|
|Accntals|and deferred
income|||||||||12,446|43,196|
|||||||||||66,820|111,486|
|Deferred|income|comprises||grant|income received||in advance ofthe year to which||it|relates.||
||||||||||||31.03.23|
||||||||||||f|
|Balance|as at 1st April 2023||||||||||30,000|
|Amount|released|to income||earned|from charitable||activities||||(30,000)|
|Amount|deferred|in year||||||||||
|Balance|as at 31st March 2023|||||||||||
|LEASING AGREEMENTS||||||||||||
|Minimunt|lease|payments|under non-cancellable|||operating||leases fall due as follows.||||
|||||||||||31.3.23|31.3.22|
|||||||||||f||
|Within one year||||||||||10,000|10,000|
##
##
##
##
##
|MOVEMENT
IN F|UNDS|||||
|---|---|---|---|---|---|
||||Net|Transfers||
||||movement|betiveen|At|
|||At 1,4.22|in funds|funds|31,3.23|
||||f,|f|f|
|Unrestricted
funds||||||
|General
fund||672,255|(91,156)|36,813|617,912|
|Restricted
funds||||||
|Disability
Awareness|Day||36,813|(36,813)||
|Personal
Health Budgets|||3,223||3 223|
|Wizard boat engine repair||6,000|||6,000|
|Disability
Information|||8,685||8,685|
|||6,000|48,721|(36,813)|17,908|
|TOTAL FUNDS||678,255|(42,435)||635,820|
|Net movement
in funds, included||in the above are as follows:||||
||||Incoming|Resources|Movement|
||||resources|expended|in funds|
|||||f|f|
|Unrestricted
funds||||||
|General
fund|||904,450|(995,606)|(91,156)|
|Restricted Ihnds||||||
|Disability
Awareness|Day||84,100|(47,287)|36,813|
|Personal
Health Budgets|||29,300|(26,077)|3,223|
|Wheelchair
loans and|winter safety schenie||15,000|(15,000)||
|Long Covid Support|||43,157|(43,157)||
|Cancer Alliance|||12,726|(12,726)||
|Heritage Project|||9,913|(9,913)||
|Health &Home|||7,500|(7,500)||
|Disability
Information|||25,000|(16,315)|8,685|
||||226,696|(177,975)|48,721|
|TOTAL FUiNDS|||1,131,146|(1,173,581)|(42,435)|
##
##
##
||||||Net|Transfers||
|---|---|---|---|---|---|---|---|
||||||movement|between|At|
||||At|1.4.21|in funds|funds|31.3.22|
|||||f,|f||f|
|Unrestricted
funds||||||||
|General
fund|||577,880||78,438|15,937|672,255|
|Restricted funds||||||||
|Disability
Awareness|Day||||26,536|(26,536)||
|Warrington
Hospital|Outreach||7,423||(8,844)|1,421||
|Personal
Health Budgets|||||(9,178)|9,178||
|Wizard boat engine|repair||6,000||||6,000|
||||13,423||8,514|(15,937)|6,000|
|TOTAL FUNDS|||591,303||86,952||678,255|
|Comparative
net movement||in funds, included|in the above|are as|follows.|||
||||||incoming|Resources|Movement|
||||||resources|expended|in funds|
|||||||f|f|
|Unrestricted
funds||||||||
|General
fund|||||1,173,513|(1,095,075)|78,438|
|Restricted
funds||||||||
|Disability
Awareness|Day||||71,309|(44,773)|26,536|
|Warrington
Hospital|Outreach||||I|(8,845)|(8,844)|
|Personal Health Budgets|||||14,650|(23,828)|(9,178)|
||||||85,960|(77,446)|8,514|
|TOTAL FUNDS|||||1259,473|(1,172,521)|86,952|
##
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|||for the Year Ended|31March 2023||
|---|---|---|---|---|
||||31.3.23|31.3,22|
||||f|f|
|INCOME AND||ENDOWMENTS|||
|Donations
and||legacies|||
|Donations|||7,640|8,225|
|Legacies|||10,000||
||||17,640|8,225|
|Other trading|activities||||
|Fundraising
events|||71,490|40,400|
|Services|||421,116|332,282|
||||492,606|372,682|
|Investment
iucome|||||
|Shares in gmup||undertakings||60,000|
|Deposit account||interest|43|57|
||||43|60,057|
|Charitable
activities|||||
|DADs sponsorship|||84,100|71,010|
|Grants and contmcts|||525,957|655,172|
||||610,057|726,182|
|Other income|||||
|Rent received|||10,800|10,800|
|Furlough
income||||81,527|
||||10,800|92,327|
|Total incoming||resources|1,131,146|1,259,473|
|EXPENDITURE|||||
|Other trading|activities||||
|Fundraising
expenses|||58,021|24,371|
|Charitable
activities|||||
|Wages|||817,903|752.976|
|Social security|||56,795|48,617|
|Pensions|||17,844|15,722|
|Advertising|||14,203|16,642|
|Carried forward|||906,745|833,957|
##
||||Detailed Statement ofFinancial Activities|||
|---|---|---|---|---|---|
||||for the Year Ended 31March 2023|||
|||||31.3.23f|31.3.22|
|Charitable
activities||||||
|Brought forward||||906,745|833,957|
|Travel - Mileage, bus, rail||||1,889|610|
|Equipment
costs||||8,784|7,003|
|Equipmcnt
-IT||||14,836|11,648|
|Boat Costs||||993|2,275|
|Room Hire|||||698|
|Subcontracted
Conununity||Champions|costs||120,742|
|||||933,247|976,933|
|Support costs||||||
|Management||||||
|Other operating
lcascs||||17,891|14,620|
|Rates and water||||8,676|1,231|
|hlsumnce||||15,500|23,032|
|Light and heat||||28,436|31,946|
|Telephone||||28,105|27,593|
|Postage and stationery||||22,513|20,760|
|Sundries||||6,605|6,126|
|Membership
fees||||462|162|
|Servicing
/ Maintenance||||4,317|5,193|
|Cleaning||||874|559|
|Utilities services||||24,494|7,658|
|Training
courses/Exmn||fees||7,302|12,159|
|Bad debts||||(4,444)|1,305|
|Depn ofworkshop||||3,823|3,479|
|Plant and machinery||||1,692|2,185|
|Fixtures and finings||||295|295|
|Computer
equipment||||7,671|6,322|
|||||174,212|164,625|
|Finance||||||
|Bank charges||||1,516|1,339|
|Governance
costs||||||
|Auditors'
remuneratton||||5,753|5,253|
|Legal and professional|fees|||832||
|||||6,585|5,253|
|Total resources expended||||1,173,581|1,172,521|
|Net (expenditure)/income||||(42,435)|86,952|