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2023-03-31-accounts

Trustees Professor W Chambers
J Blomley
V Boateng
I Craig
Dr PMoore
Dr J Picton
M Rea
JSale
Dr N Silver
K ESwan
TG Walsh
Secretary Dr J Picton
Charity number 1114999
Company number 05741930
Registered office Norton Street
Liverpool
Merseyside
L3 BLR
Auditor Mitchell Charlesworth (Audit) Limited
3rd Floor
5Temple Square
Temple Street
Liverpool
Merseyside
L2 SRH

Page
Trustees'
report		 1-5
Independent auditor's report 6-10
Statement of financial activities
Balance sheet 12-13
Statement of cash flows 14
Notes to the financial statements 15-31

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
Notes 6 f 6 6 6
Income from:
Donations
and legacies		 328,652 22,570 351,222 109,344 27,749 137,093
Charitable
activities		 503,233 596,520 1,099,753 647,779 250,656 898,435
Other trading activities 90,981 90,981 137,336 137,336
Investments 90,721 90,721 88,854 88,854
Totalincome 1,013,587 619,090 1,632,677 983,313 278,405 1,261,718
Ed~i
Raising funds 7 193,337 193,337 206,466 206,466
Charitable
activities		 8 882,721 551,741 1,434,462 764,722 264,485 1,029,207
Total expenditure 1,076,058 551,741 1,627,799 971,188 264,485 1,235,673
Net gains/(losses)
on
investments 12 (19,048) (19,048) 22,649 22,649
Net (outgoing)/incoming
resources before transfers (81,519) 67,349 (14,170) 34,774 13,920 48,694
Gross transfers
between
funds		 24,837 (24,837) 28319 (28319)
Net movement
in funds		 (56,682) 42,512 (14,170) 63,093 (14,399) 48,694
Fund balances at 1April 2022 1,006,446 1,006,446 943,353 14,399 957,752
Fund balances at31March
2023 949,764 42,512 992,276 1,006,446 1,006,446

2023 2022
Notes 6 6
Fixed assets
Intangible
assets		 14 11,262
Tangible assets 15 672,700 667,024
Investments 16 305,248 281,554
989,210 948,578
Current assets
Debtors 17 176,337 155,850
Cash at bank and in hand 218,989 257,067
395,326 412,917
Creditors: amounts falling due within one
year (392,260) (355,049)
Net current assets 3,066 57,868
Total assets less current liabilities 992,276 1,006,446
Income funds
Restricted funds 21 42,512
Unrestricted
funds
Designated
funds		 22 630,000 630,000
General unrestricted funds 319,764 376,446
949,764 1,006,446
992,276 1,006,446

2023 2022
Notes 6
Cash flows from operating activities
Cash absorbed
by operations		 25 (29,009) (2,213)
Investing activities
Purchase of intangible
assets		 (14,077)
Purchase oftangible
fixed		 assets (42,971) (91,220)
Purchase ofinvestments (91,056) (42,469)
Proceeds from disposal of investments 48,314 60,530
Investment
income received		 90,721 88,854
Net cash (used in)/generated from investing
activities (9,069) 15,695
Net cash used in financing activities
Net (decrease)/increase
in		 cash and cash equivalents (38,078) 13,482
Cash and cash equivalents at beginning ofyear 257,067 243,585
Cash and cash equivalents at end ofyear 218,989 257,067

Freehold land and buildings in accordance with the property
Leasehold land and buildings 10%on cost
Plant and equipment 10%Oil Cost
Fixtures and fittings 10%on cost
Computers 33%on cost
Mechanical
and electrical installation		 5%on cost

Other projects Corporata Total Other pmjacts Corporate Total
sponsorship 2023 sponsorship 2022
2023 2023 2022 2022
Charitable activities 340,400 431,250 771,650 409,060 489,375 898,435
Grants 328,103 328,103
668,503 431,250 1,099,753 409,060 489,375 898,435
Analysis
by		 fund
Unrestricted funds 71,983 431,250 503,233 158,404 489,375 647,779
Restricted funds 596,520 596,520 250,656 250,656
668,503 431,250 1,099,753 409,060 489,375 89&,435
5 Other trading activities
Unrestricted Unrestricted
funds funds
2023 2022
6
Fundraising events 27,770 104,633
Trading activity income: other 63,211 32,703
Other trading activities 90,981 137,336
6 Investments
Unrestricted Unrestricted
funds funds
2023 2022
6 6
Rental income 80,799 80,184
Income from unlisted investments 9,706 8,668
Interest receivable 216 2
90,721 88,854

Unrestricted Unrestricted
funds funds
2023 2022
6 6
Fundraisin and ublici
Staging fundraising events 15,998 15,446
Other fundraising costs 1,980 7,912
Fundraising and publicity 17,978 23,358
T~Ch
Other trading activities 33,061 19,397
Staff costs 140,046 161,650
Trading costs 173,107 181,047
Investment mana ament 2,252 2,061
193,337 206,466

Other projectsOther Other projectsOther projects
2023 2022
6 6
Staff costs 789,897 573,610
Chadtable expenditure 66,588 40,011
public relations 10,207 13,117
866,690 626,738
Share ofsupport costs (see note 9) 551,368 386,323
Share ofgovernance costs (see note 9) 16,404 16,146
1,434,462 1,029,207
Analysis
by		 fund
Unrestricted funds 882,721 764,722
Restricted funds 551,741 264,485
1,434462 1 029207

Support costs Support costs
Support costs Governance 2023 Support costs Governance 2022
costs COStS
Staff costs 306,649 306,649 189,007 189,007
Depreciation 40,111 40,111 28,807 28,807
Bank charges 268 268 921 921
Sundries 64,388 64,388 36,297 36,297
Recruitment costs 4,332 4,332 5,476 5,476
Premises
ik other
overheads 73,298 73,298 75,850 75,850
Office costs 5,994 5994 4,913 4,913
Public relations 5,635 5,635 4,623 4,623
Postage and stationery 36,678 36,678 14,638 14,638
Irrecoverable VAT 14,015 14,015 25,791 25,791
Audit fees 11,247 11,247 9,648 9,648
Legal and professional 5,157 5,157 6,498 6,498
551,368 16,404 567,772 386,323 16,146 402,469
Analysed
between
Charitable
activities		 551,368 16,404 567,772 386,323 16,146 402,469

The average
 monthly
nu		 mber ofemployees
during the year was:
2023 2022
Number Number
Management 4 5
Administration, finance, IT& RR 6 4
Carers' advocacy 4 5
Fundraising 2 3
information
and advice		 10 11
Communications 1 1
Cafe and room hire 2 2
Employment, counselling and welfare 7 7
Young persons' projects 1 4
Training 1
Total 38 42
Employment
costs		 2023 2022
E E
Wages and salaries 1,066,344 802,214
Social security costs 86,082 60,418
Other pension costs 84,166 61,635
1,236,592 924,267
The number
follows:		 of employees
whose annual
remuneration
 was more than E60,000 is as
2023 2022
Number Number
560,001to 570,000

Unrestricted Unrestricted
funds funds
2023 2022
6
Revaluation of investments (21,063) 22,649
Gain/(loss) on sale of investments 2,015
(19,048) 22,649

Software
Cost
At 1April 2022
Additions 14,077
At 31March 2023 14,077
Amortisation and Impairment
At 1April 2022
Amortisation charged for the year 2,815
At31March 2023 2,815
Carrying amount
At 31March 2023 11,262
At 31March 2022
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f
Cost or valuation
At 1April 2022 281,554
Additions 91,056
Valuation
changes		 (21,063)
Disposals (46,299)
At 31March 2023 305,248
Carrying amount
At 31March 2023 305,248
At 31March 2022 281,554
Debtors
2023 2022
Amounts
falling due within one year:		 f f
Trade debtors 104,008 140,100
Other debtors 679
Prepayments and accrued income 71,650 15,750
176,337 155,850

Creditors: amounts
falling		 due within one year
2023 2022
Notes g 6
Other taxation and social security 75,887 56,298
Deferred income 268,850 257,383
Trade creditors 18,957 8,240
Other creditors 14,243 23,358
Accruals 14,323 9,770
392,260 355,049
Deferred income
2023 2022
6 6
Other deferred income 268,850 257,383
Deferred income is included in the financial statements as follows:
2023 2022
6 6
Deferred income is included within:
Current
liabilities		 268,850 257,383
Movements
in the year:
Deferred income at 1April 2022 257,383 123,357
Released from previous periods (253,552) (122,357)
Resources deferred
in the year		 265,019 256,383
Deferred income at31March 2023 268,850 257,383

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Movement Movement in funds Movement in
funds
Balance ut
1Apnl 2021		 Incoming
resources		 aesources
expended		 Transfers Balance ut
1Aprg 2022		 Incoming
resources		 Balance st
31March 2B23
f. 6 6 6 6
Norton Street
Centre 530,000 530,000 530,000
Building
improvements
and
maintanance 100,000 12,460 (94,853) 82,393 100,000 100,000
630,000 12,460 (94,853) 82,393 630,000 630,000

Analysis o fnet assets betw een funds
Unrestricted Restricted Total Unrestricmd Restricted Total
funds funds funds funds
2023 2023 2022 2022 2022
6 6 6 6
Fund balances at31
March 2023 are
represented by:
Intangible fixed assets 11,262 11,262
Tangible assets 630,188 42,512 672,700 667,024 667,024
Investments 305,248 305,248 281,554 281,554
Current assets/(liabilities) 3,066 3,066 57,868 57,868
949,764 42,512 992,276 1,006,446 1,006,446

2023 2022
6 6
Aggregate
compensation		 71,795 65,708
The key management
personnel		 ofthe charity is considered to comprise ofthe Chief Executive only,
Cash generated
from operations		 2023 2022
6 E
(Deficit)/surpus
forthe year		 (14,170) 48,694
Adjustments
for:
Investment
income recognised		 in statement offinancial activities (90,721) (88,854)
Gain on disposal ofinvestments (2,015)
Fair value gains and losses on investments 21,063 (22,649)
Depreciation
and impairment		 oftangible fixed assets 40,111 28,807
Movements
in working capital:
(Increase)
in debtors		 (20,488) (122,420)
Increase
in creditors		 25,744 20,183
Increase in deferred
income		 11,467 134,026
Cash absorbed
by operations		 (29,009) (2,213)
Analysis ofchanges in net funds
The charity had no debt during the year.