2021-03-31-accounts - Kaleidoscope Project

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		Page
Strategic Report	1	to	3
Report ofthe Trustees	4	to	6
Report ofthe Independent Auditors	7	to	10
Consolidated Statement ofFiaaaclal Activities
Consolidated Balance Sheet
Charitable Company Balance Sheet		13
Consolidated Cash Flow Statement		14
Notes to the Consolidated Cash Flow Statement
Notes to the Consolidated Fiaaucial Statements	16	to	33

			2021	2020	2019
Total incoming resources			10,208,854	9,889,666	12,166,432
Unrestricted	incoming	resources	8,559,240	8,343,941	11,735,484
Unrestricted	surplus		179,618	156,331	762,854

			for the Year E	nded 31Mar	ch 2021
							31.3.21	31.3.20
			Unrestricted	Restricted	Endowment		Total	Total
		fund Notes		funds f	fund		fundsI	funds 8
INCOME AND ENDOWMENTS
FROM
Donations and legacies		2	1,737	48,041			49,778	192,274
Charitable activities		5
Drug and alcohol treatment Residential Services Elderly	services		8,197,178	1,475,097 116,515		8,197,178 1,475,097 116,515		7,952,372 1,192,380 135,901
Other trading activities Investment income Other income			114,079 240,221 6025	9,961			124,040 240,221 6 25	83,042 266,016 67 681
Total			8,559,240	1,649,614		10,208,854		9,889,666
EXPENDITURE ON
Raising funds		6	44,827	1,910			46,737	51,621
Charitable activities		7
Drug and alcohol treatment Residential Services Elderly	services		8,334,795	69,673 1,545,522 117,144		8,404,468 1,545,522 117,144		8,425,869 1,273,388 168,355
Other								19750
Total			8,379,622	1,734,249		10,113,871		9,938,983
NET
INCOME/(EXPENDITURE) Transfers between fuads		22	179,618 ~33953)	(84,635) 45203	~50)		94,983	(49,317)
Other recognised gains/(losses)
Gains on revaluation offixed assets								30000
Net movement in fuads			145,665	(39,432)	(11,250)		94,983	(19,317)
RECONCILIATION OF II'UNDS
Total funds brought forward			3,086,267	1,407,839	157,500	4,651,606		4,670,923
TOTAL FUNDS CARRIED FORWARD			~33)93	1368407	146250	4	6589	465160

								31.3.21	31.3.20
			Unrestricted	Restricted			Endowment	Total	Total
			fund		funds		fund	funds	funds
		Notes
FIXEDASSETS
Tangible assets Investment property		15 16	232,218 2405463	1,116,152			~146 50	1,348,370 2 551713	1,436,593 2 500 655
			2,637,681	1,116,152			146350	3,900,083	3,937,248
CURRENT ASSETS
Debtors Cash at bank and in band		17	2,165,478 3795722 ~25			255		2,165,478 4047977	2,198,824 1870995
			5,961,200		252,255			6,213,455	4,069,819
CREDITORS
Amounts falling due within one year		18	(4,764,055)					(4,764,055)	(3,197,580)
NET CURRENT ASSETS			1 197145		252	255		1449 00	8 22
TOTAL ASSETSLESS
CURRENT LIABILITIES			3,834,826	1,368,407			146,250	5,349,483	4,809,487
CREDITORS
Amounts falling due after more than
one year		19	(501,894)					(501,894)	(146,881)
PROVISIONS FOR
LIABILITIES	21		(101,000)					(101,000)	(11,000)
NET ASSETS			3 231 932	1	3	07	146250	7 0589	, 4 651 606
FUNDS	22
Unrestricted funds Restricted funds Endowment funds								3,231,932 1,368,407 46250	3,086,267 1,407,839 157500
TOTALFUNDS								4.746.559	4 651 606
financia statements	wein.spiv	fty tlie	d ofTrustees	and authorised			for issue onr..~..	Z-( ...................(............and were

			31Ma	rch 2021
						31.3.21	31.3.20
			Unrestricted	Restricted	Endowment	Total	Total
		Notes	fund f	funds	fundf	funds	funds
FIXEDASSETS
Tangible assets Investment property		15 16	232,218 1 30000	1,116,152		1,348,370 1 430,000	1,385,535 1430000
			1,622,218	1,116,152		2,778,370	2,815,535
CURRENT ASSETS
Debtors Cash at bank and in hand		17	3,071,755 3 511 126	252 255		3,071,755 3763381	3,247,704 1,475 948
			6,582,881	252,255		6,835,136	4,723,652
CREDITORS
Amounts falling due within one year		18	(4,758,314)			(4,758,314)	(3,156,859)
NET CURRENT ASSETS			1 824 567	252 25		2 076 302	1 793
TOTAL ASSETSLESS
CURRENT LIABILITIES			3,486,785	1,368,407		4,855,192	4,382,328
CREDITORS
Amounts falling due afier more than
one year		19	(501,894)			(501,894)	(146,881)
NKT ASSETS			2984891	1 368407		4353298	4 23 447
FUNDS	22
Unrestricted funds Restricted funds Endowment funds						2,984,891 1,368,407	2,845,408 1,390,039
TOTALFUNDS						~4353 98	4.235 447
The financial statements	were approved	by the	Board ofTrustees	and authorised	for issue on ...	.........................A........and were
signed on its beha)Qy'
tebi - rustee

				Consolidated	Cash Flow Statement
				for the Year	Ended 31March 2021
					31.3.21	31.3.20
				Notes		f
Cash flows from operating	activities
Cash generated from operations					~2176982	117856
Net cash provided by operating		activities			~2176982	~117856
Cash flows from investlag	activities
Sale oftangible fixed assets						~147528
Net cash provided by investing		activities				~147528
Chaage in cash and cash equivalents			la the
reporting period Cash and cash equivalents	at	tbe beginniag		of	2,176,982	265,384
the reporting period					~1870995	1605611
Cash and cash equivalents	at	the end	ofthe
reporting period					4047977	1870995

		Notes to the Consolidated Ca for the Year Ended 31	Notes to the Consolidated Ca for the Year Ended 31	Notes to the Consolidated Ca for the Year Ended 31	sh Flow Statement March 2021
RECONCILIATION		OF NET INCOME/(EXPENDITURE)			TO NET CASH FLOW	FROM OPERATING
ACTIVITIES
						31.3.21	31.3.20
							f
Net income/(expenditure) Finsacial Activities) Adjustments for:			for tbe reportiag	period (as per the	Statement of	94,983	(49,317)
Depreciation charges Loss on disposal offixed assets						37,166	49,934 19,750
Decrease/(increase) Increase in creditors	in	debtors				33,346 ~20 1I487	(537,636) ~635 125
Net cash provided	by	operations				2176982	~117856
ANALYSIS OF CHANGES IN NET FUNDS
					At 1.4.20	Cash flow	At31.3.21
						f	f
Net cash
Cash at bank snd in	hand				I 870995	~2176982	~4047 977
					~1870995	~2176982	~4047 977
Total					~1870995	~2176982	~4047 977

DONATIONS AND LEGACIES
	31.3.21 f	31.3.20
Donations Capital grants	1,737 48,041	1,093 ~191 181
	~49 778	~192274

							31.3.21 f	31,3.20 f
	Capital Grants						48 041	191 181
3.	OTHER TRADING ACTIVITIES
							31.3.21	31.3.20
	Miscellaneous	income					124040	f, 83,042
4.	INVESTMENT INCOME
							31.3.21	31.3.20
							f	f.
	Rents received						~240 1	~266 016
5.	INCOME FROM		CHARITABLE ACTIVITIES
							31.3.21	31.3.20
				Activity
	Service Level Agreements Cairn House Service Level Agreements Alfriston day centre			Drug and Residential Residential Elderly	alcohol treatment Services Services	services	8,197,178 1,392,251 82,846 116515	7,952,372 1,131,534 60,846 135901
							~9788790	9,280,653
	RAISING FUNDS
	Raising donations		and legacies
							31.3.21	31.3.20
	Staffcosts Premises costs Telephone						12,750 32,077 1,910	12,750 35,845 3,026
							~46 737	~51 621

							Direct	Support
							Costs (see	costs (see
							note 8)	note 9)	Totalsf
	Drug and alcohol treatment Residential Services			services			8,114,519 1,507,892	289,949 37,630	8,404,468 1,545,522
	Elderly						113696	3448	17 144
							9736 10	331027	1~06, 3
8.	DIRECT COSTS OF		CHARITABLE ACTIVITIES
								31.3.21	31.3.20
	Staffcosts Leasing ofpremises Premises costs	and equipment						7,635,069 3,197 682,929	7,188,881 3,197 922,913
	Medical supplies							1,160,329	956,021
	Catering costs							77,355	98,817
	Training and staff costs Office expenses Travel &subsistence							22,187 108,170 9,705	40,385 137,257 172,924
	Client costs								68,134
	Dilapidations provision Depreciation							~37 166	10,293 31,398
								~9736107	~9630 0
9.	SUPPORT COSTS
								Governance
						Management	Finance f	costs f.	Totals
	Drug and alcohol treatment			services		187,889	99,560	2,500	289,949
	Residential Services					37,630			37,630
	Elderly					3 448			~3448
						~228 967	~99 560	2 500	~331 027
	Support costs, included		in the above,		are as follows:
								31.3.21	31.3.20
					Drug and
					alcohol
					treatment	Residential		Total	Total
					services	Services	Elderly	activities	activities f
	Wages Hire ofplant and machinery Licences &registration Office expenses Legal &professional fees Audit &accountancy				5,500 4,222 6,034 31,638 8,257 14,000	3,551 3,956	256 1,430	5,500 4,222 9,841 37,024 8,257 14,000	5,500 4,739 11,745 39,840 69,157 12,700
	Insurance, health &safety Finance Charges Travel &subsistence Depreciation oftangible and				107,294 3,460 7,484	30,066 57	1,762	139,122 3,517 7,484	67,528 4,124 6,795
	heritage assets								12,764
	Pensions				~99 560			99,560
	Canied forward				287,449	37,630		328,527	234,892

	31.3.21	31.3.20
		f.
Auditors' remuneration	2,500	2,500
Depreciation - owned assets Hite ofplant and machinery Deficit on disposal offixed assets	37,166 7,419	49,935 7,936 ~19 750
	31.03.21	31.03.20
		f
Depreciation - owned assets	37,166	49,934
Loss on assets Leasing ofprem(ses and equipment Auditor's remuneration	7,419 16,500	(19,750) 7,936 13,000
Pensions Interest payable and other charges	167,545 3 916	170,194 ~3916

		31.3.2021	31.3,2020
Wages Social	86salaries security costs	7,074,436 411,338	6,625,318 411,619
Other	pension costs	167545	94
		7653319	7,207,131

The average	monthly
		31.3.21	31.3.20
Charitable activities		229	234
Management	and administration	31	31
		260	265

The number ofemployees	who	se employ	ee benef	its (excluding employe	r pension costs) e	xceeded f60,000	xceeded f60,000	was:
						31.3.21		31.3.20
f60,001 - f70,000							1	1
The total employee benefits f303,318).		including	pension	contributions of the	key management	personnel	were	f323,253 (2020:
COMPARATIVES FOR	THE STATEMENT			Oli' FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Endowment		Total
				fund	funds	fundf		funds
INCOME AND ENDOWMENTS FROM
Donations and legacies				1,093	191,181			192,274
Charitable activities
Drug and alcohol treatment	services			7,952,372				7,952,372
Residential Services					1,192,380			1,192,380
Elderly					135,901			135,901
Other trading activities				56,779	26,263			83,042
Investment income Other income				266,016 ~67681				266,016 ~67681
Total				8,343,941	1,545,725			9,889,666
EXPENDITURE ON
Raising funds				51,621				51,621
Charitable activities
Drug and alcohol treatment Residential Services	services			8,188,159	237,710 1,273,388			8,425,869 1,273,388
Elderly					168,355			168,355
Other					~19750			~19750
Total				8,239,780	1,699,203			9,938,983
NET INCOME/(EXPENDITURE)				104,161	(153,478)			(49,317)
Transfers between funds				~22 170	~10920)	~ll	250)
Other recognised gains/(losses) Gains on revaluation offixed assets				30,000				~30000
Net movement ia funds				156,331	(164,398)	(11,250)		(19317)
RECONCILIATION OF FUNDS
Total fuads brought forward				2,929,936	1,572,237	168,750		4,670,923
TOTAL FUNDS CARRIED FORWARD				~3086 67	~1407839	~157500		~4651 606

				Total	Total	Total
				2021		2020
						f
Total income resources Total resources expended Net gains on investments				10,107,582 (9,989,731)		9,695,652 (9,870,934) 30,000
Net surplus/(deficit)				117,851		(145,282)
Funds:
At I April 2019				4333447		4339939
At 31March 2020				~4333	95 ~45447
TANGIBLE FIXEDASSETS
			Fixtures
	Freehold	Long	and	Motor
	property	leasehold	ftttings f	vehicles		Totals f
COST
At I April 2020 Impairments Reclassification	1,464,433	245,481	1,091,606 (51,058) I	51,589		2,853,109 (51,058) I
At 31 March 2021	~1464433	~245 481	~1040549	~5I 589		~2802052
DEPRECIATION
At I April 2020 Charge for year	337,089 28,370	6,016 ~3008	1,021,822 5,788	51,589		1,416,516 37,166
At 31March 2021	~365459	9,024	~1027610	51589		~1453682
NET BOOKVALUE
At 31March 2021	~1098974	~236457	~12939			~I348 70
At 31March 2020	~II27344	~239465	69784			~1436593

			Fixtures and
	Frcehotdproperty	LongLeasehold I	fixtures 6	Motor Vehicles	Total
Cost or Valuation
At 1 April 2020 Additions	1,464,433	245,481	755,784	51,589	2,517,287
Disposal s
At 31March 2021	I 464433	245 481	755 784	51589	2517287
Depreciation
At 1 April 2020 Charge Eliminated	337,089 28,370	6,016 3,008	737,058 5,788	51,589	1,131,752 37,166
At 31 March 2021	365459	9024	742 845	51 589	I 168917
Net Book Value
At 31 March 2020	I 127344	236457	12939		1 348370
At 31 March 2021	I 098 974	239465	18726	0	1,385 535
Charitable Company
DEPRECIATION

INVESTMENT PROPERTY
FAIR VALUE
At I April 2020 Reversal ofimpairments	2,500,655 ~51058
At 31March 2021	2,551,713
NET BOOKVALUE
At 31March 2021	~2551 713
At 31March 2020	25006SS
Charitable Company
MARKET VALUE
As at I April 2020 Revaluation	1,430,000
As at 31 March 2021	~1430000
NET BOOK VALUE
At 31March 2021	~1430000
At 31March 2020	~1400000

DEBTORS:AMOUNTS FAL	LING DUE WITHIN ONE Y	EAR
			31.3.21 f	31.3,20
Trade debtors Other debtors Prepayments and accrued income			1,969355 156,014 40 109	1,994,351 164320 ~40 153
			~2165478	~2198824
Charitable Company
			31.3.21 f	31.3.20 f
Trade debtors			1,969,355	1,984,602
Amounts owed by group undertakings Other debtors			906,277 156,014	1,058,629 164,320
Prepayments and accrued income			0 09	40 153
			3071 55	3n7 704
Included within other debtors, in	both the Omup and Charitable	Company,	isf79,466(2020:f80,840)due from Kaleidosco
(Kingston) Housing Association	Limited.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE		YEAR
			31.3.21	31.3.20
			f.
Trade creditors Social security and other taxes			628,436 108,512	1,479,636 114,329
Other creditors			239,050	374,566
Accruals and deferred income			3788057	~1229049
			~4764 055	~3197
Charitable Company
			31.3.2021	31.3.2020
				f
Trade creditors Social security and other taxes			627,411 108,512	1,479,636 114,329
Other creditors Accruals and deferred income			239,050 ~305	374,566 I Z!9049
			4758314	~3107 80

CREDIT	ORS: AMOUN	TS FALLING DUE	AFTER M	ORE THAN ONK YEAR
					31.3.21	31.3.20
					f	f.
Other creditors					~501 894	~146881
Charitable	Company
					31.3.2021	31.3.2020
Other creditors					81894	14!881
					8811194	144881
LEASING AGREEMENTS
Minimum	lease payments	under non-cancellable	operating	leases fall due as follows:
					31.3.21	31.3.20
Within one	year				131,100	72,730
Between one and five years					492,500	130,075
In more than five years					45,375
					~668 975	~202 805
PROVISIONS FOR LIABILITIES
					31.3.21	31.3.20
					f
Provisions					~101 000	~11000

MOVEMEN	T IN FUNDS
			Net	Transfers
			movement	between	At
		At 1.4.20	in funds	funds	31.3.21
		f
Unrestricted	funds
General fund		3,086,267	179,618	(33,953)	3,231,932
Restricted funds
Residential Services			(62,204)	62,204
Elderly Asset Fund		1,362,389	(799) (21,632)	799	1,340,757
Legacy Income Public Health England Grant		27,650 ~17800		~17800	27,650
Endowment	funds	1,407,839	(84,635)	45,203	1,368,407
Wirral PCT		157,500		(11,250)	146,250
TOTAL FUNDS		~4651 606	94983		4746589

						Incoming	Resources	Movement
						resources f	expended f.	in funds f
Unrestricted	funds
General fund						8,559,240	(8,379,622)	179,618
Restricted funds
Residential Services						1,485,059	(1,547,263)	(62,204)
Elderly Asset Fund						116,514 4804)	(117,313) ~69673)	(799) ~2)632)
						1649634	~I, 34,24	~84,635
TOTAL FUNDS						10208 854	~)0))3871)	94983
Comparatives	for movement			in fuads
						Net	Transfers
						movement	between	At
					At 1.4.19	in funds	funds	31.3.20
								f
Unrestricted	funds
General fund					2,929,936	134,161	22,170	3,086,267
Restricted funds
Residential Services						(74,496)	74,496
Elderly						(32,453)	32,453
Asset Fund					1,460,280	(33,765)	(64,126)	1,362,389
Legacy Income Public Health England		Grant			35,060 ~76 897	~12764)	(7,410) ~46,333)	27,650 17,800
					1,572,237	(153,478)	(10,920)	1,407,839
Endowment funds
Wirral PCT					168,750		(11,250)	157,500
TOTALFUNDS					4670,923	~19317)		4 65I 606
Comparative net movement			in	funds, included	in the above are as follows:
					Incoming	Resources	Gains and	Movement
					resources f	expended f	losses	in funds
Unrestricted	funds
General fund					8,343,941	(8,239,780)	30,000	134,161
Restricted funds
Residential Services					1,218,642	(1,293,138)		(74,496)
Elderly					135,902	(168,355)		(32,453)
Asset Fund Public Health	England	Grant			191,181	(224,946) ~12,764)		(33765) ~12764
					~145725	~l699 03		~153478
TOTALIIUNDS					~9889666	~9938983)	~30 000	~19317)

Charitable	Company
			Net movement in	Transfers
		Ai 1.4.20	funds	between	funds	At 31.3.21
Unrestricted	funds
General fund		2,845,408	202,486		(63,003)	2,984,891
Restricted funds
Residential	services fund		(62,204)		62,204
Elderly fund			(799)		799
Asset fund		1,362,389	(21,632)			1,340,757
Legacy income		27650				27 650
TOTAL FUNDS		4235447	117851			4353298

b
Memer Total deferred Deferred members Deferred members Pensioners Pensioners	pensions	Description revalued to valuation date - (fp.a.) Average age weighted by pension Total pensions payable (f.p.a,) Average age weighted by pension			5 April 2020 6,808 44 2,103 68		5April 2017 6,256 41 1,893 65
The breakdown ofthe liability for2020 is	detailed	below:
Desert ption					2020 Valuation		2017Valuation
						f'000s	f'000s
Assets						234	227
Liabilities - Pensioners Liabilities - Deferred members Overall position						(54) (281) 101	(54) (184) 11
Funding level						70'/o	95'/o
Change in assets Value ofassets atprevious valuation date							f'QQQs 227
Assumed return on assets							28
Contributions received (net ofexpenses)
Benefits paid Difference between actual and assumed return on assets Value ofassets at current valuation date							(6) (15) 234
The assets are split f230k Mobius Life -FPP Default fund (98'/o) and f4k				net current assets (2'/o).
Overall the breakdown ofthe assets is 22'/o UK Equity, 22'/o Overseas Diversified growth.			Equity, 33'/o Government			bonds,	2'lo cash and 22'/o
Change is Technical provisions							fr000s
Value ofpast service liabilities at previous	valuation	date					238
Interest on the liabilities							31
Benefits paid Actual inflation increases being lower than assumed Impact ofchanges in financial conditions since previous valuation Impact ofproposed changes to statement offunding principles Value ofpast service liabflities at current valuation date							(6) (3) 51 24 335

Pre retirement discount rate Post retirement discount rate RPI inflation
CPI inflation RPI pension increases CPIpension increases Recovery plan return

			Assumed rate at last	Average rate	Average rate	during
			valuation	inter	valuation	period
Investment	returns	- assumed for the purpose ofthe 2017recovery	(per annum)		(per	aanum)
plan			4.70%			1.93%
Revaluation	up to	retirement
in line with	RPI		3.50%			3.20%
in line with	CPI		2.75%			2.37%
Pension increases		in payment
in line with	RPI		3.50%			2.90%
in line with	CPI		2 75%			2.02%

Area ofimpact	Potential Impact
UK Long dated interest rate Inflation VK Life expectancy Equity market repricing	-0.5%p.a. +0.5%p.a. -0.25 years -15%
Diversified growth fund repricing	-7.5%

Membership ofthe scheme ismade up ofno ac 8.	tive meinbers, 6Deferred pe	nsioners and 2 Retired pensioners giving atota
Fund Account
Employer Contributions - Additional Employer Contributions -Deficit funding Employee Contributions		21,190 3,000
Transfers In
Other Income
Benefits paid - Pensions Payinent to and on account ofleavers		(2,073)
Administration expenses - audit fees Administration expenses - PPF Levy Administration expenses - Trustee management	fees	(252) (1,436) ~797767
Net Additions &om dealings with members Investinent Income - interest on cash deposits Change in market Investments		653 5 ~6"'

EMPLOYEE BENEFIT OBLIG	ATION	S -contiaued
Net returns on Investment				~3886
Net decrease in the fund during year				~3222
Statement ofNet Assets available for Benefits
Pooled Investment Vehicles					229,631
AVC Investment
Total Net Investment					229,631
Current Assets
Contributions due from employer	in respect ofdeficit funding				250
Contributions due from employer DIS contributions -cash balances Current Liabilities Accrued Administration expenses Tax payable	in respect ofadditional		funding	1,630 7,321 (5,196) ~)4)
Net assets ofthe plan at end ofyear					233 63
The market value ofthe pooled investment		vehicle is totally attributable		to Monbius - FPP Default amounts	totalling 6229,631.
The movements in the year were:
Pooled Investment Vehicles
Value at6April 2019					239,252
Purchases at cost Sales proceeds Change in market value					8,910 (14,640) ~389 )
Value at 5April 2020					29631