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2022-03-31-accounts

Page
Strategic Report 1 to 3
Rcport ofthc Trusteos 4 to 7
Report ofthe Independent Auditors 8 to 11
Consolidated
Statement ofFinancial Activities		 12
Consolidated
Balance Sheet		 13
Charitable
Company Balance Sheet		 14
Cash Flow Statement 15
Notes to the Consolidated Cash Flow Statement 16
Notes to thc Consolidated Financial Statements 17 to 34
Detailed Consolidated
Statement ofFinancial Activities		 35 to 36

Total expenditure
also inc		 reased to f10,570,89 3 from f10,11 3,871 which was only an increase off457,022.
Margins
on all contracts		 remained very tight but measures have
been put		 in place to ensure an effective control over costs. A
comparison ofthe last three years is noted below:
2022 2021 2020
Total incoming
resources		 11,043,978 10,208,854 9,889,666
Unrestricted
incoming
resources		 10,803,603 8,559,240 8,343,941
Net gains on investments
Unrestricted
surplus		 570,000
991,947		 179,618 156,331

for the Year Ended 31Marc h 2022
31.3.22 31.3.21
Unrestricted Restricted Endowment Total Total
fund funds fund funds funds
Notes f f f.
INCOME AND ENDOWMENTS
FROM
Donations
and legacies		 2 1,334 240,375 241,709 49,778
Charitable
activities
Drug snd alcohol treatment services 9,105,805 9,105,805 8,197,178
Residential
Services		 1,272,785 1,272,785 1,475,097
Elderly 56,484 56,484 116,515
Other trading activities 194,663 194,663 124,040
Investment
income		 172,532 172,532 240,221
Other income 6025
Total 10803 603 240 375 11,043,978 10208 854
EXPENDITURE ON
Raising funds 120,172 120,172 46,737
Charitable
activities		 7
Drug and alcohol treatment services 8,508,390 189,237 8,697,627 8,404,468
Residential
Services		 1,555,568 1,555,568 1,545,522
Elderly 61,924 61,924 117,144
Drug Treatments 135602 135,602
Total 10,381,656 189237 0.570893 10»3 871
Net gains on investments 570000
NET INCOME
Transfers
between
funds		 22 991,947
4		 51,138
~34.389)		 ~77.250) 1,043,085 94,983
Net movement
in funds		 1,037,586 16,749 (11,250) 1,043,085 94,983
RECONCILIATION OF FUNDS
Total funds brought
forward		 3,231,933 1,368,407 146,250 4,746,590 4,651,606
TOTAL FUNDS CARRIED
FORWARD 42695 9 .38. 13 5789675 4746.

31.3.22 31.3.21
Unrestricted Restricted Endowment Total Total
Notes fund
I		 funds
E		 fund fundsI funds
FIXEDASSETS
Tangible assets 15 216,263 1,087,789 1,304,052 1,348,370
Investment
property		 6 96996 135000
2,623,189 1,087,789 135,000 3,845,978 3,900,083
CURRENT ASSETS
Debtors
Cash at bank		 17 2,037,370
4 711396		 297367 2,037,370
9
6		 2,165,478
«977
6,748,766 297,367 7,046,133 6,213,455
CREDITORS
Amounts
falling due within one year		 18 (4,519,530) (4,519,530) (4,764,055)
NKT CURRENT ASSETS 2229 236 297 367 2 526 603 1 449 400
TOTAL ASSETSLESS
CURRENT LIABILITIES 4,852,425 1,385,156 135,000 6,372,581 5,349,483
CREDITORS
Amounts
falling due ager		 more than
one year 19 (430,906) (430,906) (501,894)
PROVISIONS FOR
LIABILITIES 21 (152,000) (152,000) (101,000)
""
NET ASSETS 69
9		 .79.6 7«. 99
FUNDS 22
Unrestricted
funds		 4,269,519 3,231,932
Restricted funds 1,385,156 1,368,407
Endowment
funds		 135,000 146,250
9 6. 99
The financial
statements		 were approved by the Board ofTrustees and authorised /( r~~
for issue on ............, .. ...., ..., ....~td were
signed on its behalf by:
D
ntebi - Trustee

31Mar ch 2022
31.3.22 31.3.21
Unrestricted Restricted Total Total
Notes fund funds
f		 funds fundsf
FIXEDASSETS
Tangible assets 13 216,262 1,087,790 1,304,052 1,348,370
Investment
property		 14 2,000,000 2,000 000 1 430 000
2,216,262 1,087,790 3,304,052 2,778,370
CURRENT ASSETS
Debtors 15 2,915,991 2,915,991 3,071,755
Cash at bank 3,898,590 297,366 4,195,956 3,763,381
6,814,581 297,366 7,111,947 6,835,136
CREDITORS
Amounts
falling due within one year		 16 (4,512,109) (4,512,109) (4,758,314)
NET CURRENT ASSETS 2,302,472 297366 2 599,838 2.076,822
TOTAL ASSETSLESS CURRENT LIABILITIES 4,518,734 1,385,156 5,903,890 4,855,192
CREDITORS
Amounts
falling due aRer
NET ASSETS		 more than one year 17 (430,906)
,8.88		 (430,906)
(501,894)
. 6,»,«,», 98
FUNDS
Unrestricted
funds
Restricted
funds		 19 4,087,828
2,984,891
,888»6. 8
TOTAL FUNDS , ».98
Thefinancial
statements		 wereapproved bthe Board ofTrustees and authorised for issue on ..!.......J2.&...%.......arrwere

Consolidated Cash Flow Statement
for the Year Ended 31March 2022
31.3.22 31.3.21
Notes
Cash flows from operating activities
Cash generated
from operations		 409,398 2,176,982
Net cash provided by operating activities 409,398 ~2, 176982
Cash flows from investing activities
Sale oftangible fixed assets (28,399)
Sale ofinvestment property 579,787
Net cash provided by investing activities 551,388
Change in cash and cash equivalents in the
reporting
period		 960,786 2,176,982
Cash and cash equivalents at the beginning of
the reporting
period		 ~4047 977 ~1,870995
Cash and cash equivalents at the end ofthe
reporting
period		 ~5,008 763 4,047,977

31.3.22 31.3.21
Net income for the reporting period (as per the Statement ofFinancial
Activities) 1,043,085 94,983
Adjustments
for:
Depreciation
charges		 44,318 37,166
Losses on investments (570,000)
Loss on disposal of fixed assets 28,399
Decrease in debtors 128,108 33,346
(Decrease)/increase in creditors ~264 512) ~2011 487
Net cash provided by operations 409,398 2,176,982
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.21 Cash flow At 31 rh72
Net cash
Cash at bank and in hand ~4047,977 ~960786 ~5008 763
~4,047 977 960,786 ~5,008 763
Total 4,047,977 960,786 ~5,008 763

DONATIONS
AND LEGACIES
31.3.22 31.3.21
Donations 1,334 1,737
Capital grants 240,375 48,041
241,709 49,778

Grants received, incl uded
in the a		 bove, are as follows:
31.3.22 31.3.21
Capital Grants ~240 375 48.041
OTHER TRADING ACTIVITIES
31.3.22 31.3.21
6
Miscellaneous income 194,663 124,040
INVESTMENT INCOME
31.3.22 31.3.21
I I
Rents received 172,532 240,221
INCOME FROM CHARITABLE ACTIVITIES
31.3.22 31.3.21
Activity I f
Service Level Agreements Drug and alcohol treatment services 9,105,805 8,197,178
Cairn House Residential Services 1,193,950 1,392,251
Service Level Agreements Residential Services 78,835 82,846
Alfriston
day centre		 Elderly 56,484 116,515
RAISING FUNDS
Raising donations and legacies 31.3.22 31.3.21
6
Staffcosts 13,250 12,750
Premises costs
Telephone		 104,954
~1968		 32,077
~1910
120,172 46,737

CHARITABLE AC TI VIT IES COSTS
Direct Support
Costs (see costs (see
note 8) note 9) Totals
Drug and alcohol treatment services 8,552,433 145,194 8,697,627
Residential
Services		 1,528,987 26,581 1.555,568
Elderly 59,296 2,628 61,924
Drug Treatments 31504
».7.»0»
»		 135602
0
DIRECT COSTS OF CHARITABLE ACTIVITIES
31.3.22 31.3.21
Staffcosts 7,999,914 7,635,069
Leasing ofpremises and equipment 175,784 3,197
Premises costs 663,014 682,929
Medical supplies 1,015,296 1,160,329
Catering costs 72,500 77,355
Training
and staff costs		 8,386 22,187
Office expenses 152,856 108,170
Travel &subsistence 11,753 9,705
Depreciation 44,318 37,166
Loss on sale ofassets 28,399
0», 0
9. SUPPORT COSTS
Governance
Management Finance costs Totals
Drug and alcohol treatment services 145,194 145,194
Residential
Services		 26,581 26,581
Elderly
Drug Treatments		 2,628
24,691		 77,012 ~2395 2,628
~104098
199,094 77,012 2,395 278,501
Support costs, included in the above, are as follows:
Drug and
alcohol
treatment Residential
services Services Elderly
Wages 6,250
Hire ofplant and machinery
Licences &registration 11,011 1,635 14
Office expenses 19,409 6,370 1,828
Legal &professional fees 29,640
Audit &accountancy 10,207 (995)
Insurance,
health &safety		 63,221 19,559 786
Finance Charges 4,599 12
Travel &.subsistence 857
Pensions
Auditors'
remuneration
~145 194 26,581 2,628

SUPPOR T COSTS - continued
31.3.22 31.3.21
Drug Total Total
Treatments activities activities
I I.
Wages 6,250 5,500
Hire ofplant and machinery 2,111 2,111 4,222
Licences &registration 12,660 9,841
Office expenses 286 27,893 37,024
Legal &professional fees 17,494 47,134 8,257
Audit &accountancy 4,800 14,012 14,000
Insurance, health &safety 83,566 139,122
Finance Charges 4,611 3,517
Travel & subsistence 857 7,484
Pensions
Auditors'		 remuneration 77,012
2,395		 77,012
~2395		 99,560
2,500
104,098 278,501 331,027

Net income/(expenditure)
is stated after charging/(crediting):
31.3.22 31.3.21
Auditors'
remuneration		 2,395 2,500
Depreciation - owned assets 44,318 37,166
Hire ofplant and machinery 177,895 7,419
Deficit on disposal offixed assets 28,399
31.03.21 31.03.20
Depreciation - owned assets 37,166 49,934
Loss on assets (19,750)
Leasing ofpremises
and equipment		 7,419 7,936
Auditor's
remuneration		 16,500 13,000
Pensions
Interest payable
and other charges		 167,545
3,916		 170,194
~3916

12. STAFF COSTS
31,3.2022 31.3.2021
Wages &salaries 7,374,439 7,074,436
Social security costs 463,483 411,338
Other pension costs 181,492 167,545
.0 9. 7,653,319
The average
monthly		 number ofemployees during the year was as follows:
31.3.22 31.3.21
Charitable
activities		 230 229
Management
and administration		 31 31
261 260
The number ofemployees whose employee benefits (excluding employer pension costs) exceeded 860,000 was;
31.3.22 31.3.21
860,001-870,000 I 1
The total
employee		 benefits including pension contributions of the key management personnel were f332,907
(2021:
6323,253).
13. COMPARATIVKS FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Endowment Total
fund funds fund fundsI
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 1,737 48,041 49,778
Charitable
activities
Drug and alcohol treatment services 8, 197,178 8,197,178
Residential
Services		 1,475,097 1,475,097
Elderly 116,515 116,515
Other trading activities 114,079 9,961 124,040
Investment
income		 240,221 240,221
Other income 6,025 6025
Total 8,559,240 1,649,614 10208.854
EXPENDITURE ON
Raising funds 44,827 1,910 46,737
Charitable
activities
Drug and alcohol treatment services 8,334,795 69,673 8,404,468
Residential
Services		 1,545,522 1,545,522
Elderly 117,144 117144
Total »9.6» 10 173971
NET INCOME/(EXPENDITURE)
Transfers
between
funds		 179,618
~933		 (84,635)
. 03		 94,983
Net movement
in funds		 145,665 (39,432) (11,250) 94,983

Notes to the Consolidated
Financial Statements - continued
for the Year Ended 31March 2022		 Notes to the Consolidated
Financial Statements - continued
for the Year Ended 31March 2022		 Notes to the Consolidated
Financial Statements - continued
for the Year Ended 31March 2022
13. COMPARATIVKS I ORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued
Unrestricted Restricted Endowment Total
fund funds fund funds
I I
RECONCILIATION OF FUNDS
Total funds brought forward 3,086,267 1,407,839 157,500 4,651,606
TOTAL FUNDS CARRIED FORWARD . 3 .9» 3u
II7		 146,250 4,746,589

income and expenditure
in these fi		 nancial statements. The results ofKa leidoscope Project (the Charitable
Com		 pany)
are:
Total Total
2022 2021
Total income resources 10,984,977 10,107,582
Total resources expended (10,435,291) (9,989,731)
Net gains on investments 570,000
Net surplus/(deficit) 1,119,686 117,851
Funds:
At I April 2021		 ~3ll 4 35
47
At 31 March 2022 54739M
TANGIBLE FIXEDASSETS
Fixture:
Freehold Long and Motor
properly leasehold fittings vehicles
I		 Totals
I
COST
At 1 April 2021
Disposals		 1,464,433 245,481 1,040,549
~197,161)		 51,589
~51,589)		 2,802,052
~248 750)
At 31 March 2022 1,4G4,433 ~245 481 ~843388 ~2,553 302
DEPRECIATION
At
1 April 2021		 365,459 9,024 1,027,610 51,589 1,453,682
Charge for year
Eliminated
on disposal		 28,370 3,009 12,939
~197,161)		 ~51,589) 44,318
~248,750)
At 31 March 2022 ~393829 12,033 ~843 388 ~1,249 250
NET BOOK VALUE
At 31March 2022 1,070,G04 233,448 ~)304 052
At 31 March 2021 ~1,098974 ~236 457 12,939 1348 70

Fixtures and
FreeholdProperty LongLeasehold fixtures Motor Vehicles Total
f
Cost or Valuation
At I April 2021
Additions
Disposals		 1,464,433 245,481 755,784 51,589
2,517,287
0 . )~)6»
At 31March 2022 1.464.433 245 481 558,623 2,268,537
Depreciation
At 1 April 2021
Charge
Eliminated		 365,459
28,370		 9,024
3,009		 742,845
51,589
1,168,917
12,939
44,318
097.161)~09)~40
0
At 31March 2022 393,829 12,033 558 623 964485
Net Book Value
At 31March 2021 1,070,604 26.4 2 .240»0
At 31March 2022 I 098974 233448 I 204022

The Welsh Assembly
Government
has a legal charge over the p
value off555793 (2021:f570704) at the balance sheet date.
INVKSTMKNT PROPERTY		 roperty
at Powells
Place, Newport
which
has a net bo
II'AIR VALUE
At I April 2021 2,551,713
Disposals (579,7873
Fair value adjustment 570,000
At 31March 2022 ~2541,926
NET BOOK VALUE
At 31March 2022 541.926
At 31March 2021 ~2551 713

Charitable
Company
MARKET VALUE
As at 1 April 2021 1,430,000
Revaluation 570,000
As at 31March 2022 2,000,000
NKT BOOK VALUE
At 31March 2022 ~2000000
At 31March 2021 ~1430000
Fair value at 31March 2022 is represented by:
Valuation
in 2022		 2,541,926

DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YE AR
31.3.22 31.3.21
I
Trade debtors 1,839,991 1,969,355
Other debtors 149,003 156,014
Prepayments
and accrued income		 45,246 40,109
Prepayments 3,130
2,037,370 ~2, 165478
Charitable
Company		 31,3.22 31.3.21
I
Trade debtors 1,820,491 1,969,355
Amounts
owed by group undertakings
Other debtors		 901,251
149,003		 906,277
156,014
Prepayments
and accrued income		 6 00 10'I
01 3.03
I

18. CREDITORS: AMO UN TS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
f. f
Trade creditors 810,816 628,436
Social security and other taxes 110,444 108,512
Other creditors 1,477,438 239,050
Accruals and deferred income 2,120,832 ~3788,057
4519530 4,764,055
Charitable
Company
31.3.2022 31.3.2021
Trade creditors 810,195 627,411
Social security snd other taxes 110,444 108,512
Other creditors 1,477,438 239,050
Accruals and deferred income 2,114,032 3,783,341
4.
19. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONK YEAR
31.3.22 31.3.21
I
Other creditors 430,906 501,894
Charitable
Company
31.3.2022 31.3.2021
f.
Other creditors 4»
430,906 501,894
20. LEASING AGRKKMKNTS
Minimum
lease		 payments under non-cancellable operating leases fall due as follows:
31.3.22 31.3.21
Within one year 131,100 131,100
Between one and five years 406,775 492,500
In more than five years 45,375
537,875 668,975
21. PROVISIONS FORLIABILITIES
31.3.22 31.3.21
I f.
Provisions 152,000 101,000

MOVEMENT IN F'UN DS
Net Transfers
movement between At
At 1.4.21 in funds funds 31.3.22
6
Unrestricted funds
General
fund		 3,231,933 991,947 45,639 4,269,519
Restricted
funds
Asset Fund
Legacy Income		 1,340,757
27,650		 51,138 (6,739)
~27,650		 1,385,156
1.368,407 51,138 (34,389) 1.385,156
Endowment
funds
Wirral PCT 146,250 (11,250) 135,000
TOTAL FUNDS 4,746,590 ~1043085 5,789,675
Net movement in funds, included in the above are as follows;
Incoming Resources Gains and Movement
resources expended losses in funds
6 6
Unrestricted funds
General
fund		 10,803,603 (10,381,656) 570,000 991,947
Restricted
funds
Asset Fund 240,375 (189,237) 51,138
TOTAL FUNDS
Comparatives for movement in funds
Net Transfers
movement between At
At 1.4.20 in funds funds 31.3.21
6 f,
Unrestricted funds
General
fund		 3,086,267 179,618 (33,953) 3,231,932
Restricted
funds
Residential
Services		 (62,204) 62,204
Elderly (799) 799
Asset Fund 1,362,389 (21,632) 1,340,757
Legacy Income
Public Health England		 Grant 27,650
17,800		 ~17.800) 27,650
1,407,839 (84,635) 45,203 1,368,407
Endowment funds
Wirral PCT 157,500 (11,250) 146,250
TOTAL FUNDS ~4651606 94,983 ~4,746 589

Incoming Resources Movement
resources
f.		 expended 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
(117,313)
(799)
48 04
~68673) ~2632}
1,649,674~~8463 )
TOTAL FUNDS 0. 08884 ~0)».»
Charitable
Company
Net movement in Transfers
At 1.4.21 funds between
funds		 At 31.3.22
f f
Unrestricted
funds
General
fund		 2,984,891 1,068,548 34,389 4,087,828
Restricted funds
Asset fund 1,340,757 51,138 (6,739) 1,385,156
Legacy income 27 650 27650
TOTAL FUNDS 4,353,298 1,119,686 5,472,984

ofB.Below is the data attributable
by		 typ e ofmemb er:
Mcmbcr Description 5April 2020 5April 2017
Total deferred pensions revalued to valuation date - (5p.a.)
Deferred members 6,808 6,256
Dcfcrrcd mcmbcrs Average age weighted by pension 44 41
Pensioners Total pensions payable (fp.a.) 2,103 1,893
Pensioners Average age weighted by pension 68 65
The breakdown
ofthe liability for 2020 is		 detailed below:
Description 2020 Valuation 2017Valuation
5'000s 5'000s
Assets 234 227
Liabilities
—Pensioners		 (54) (54)
Liabilities
—Deferred members		 (281) (184)
Overall
position		 101 11
Funding
level		 70% 95%
Change in assets 5'000s
Value uf assets at pievious
valuation		 date 227
Assumed
return
on assets		 28
Contributions
received (net ofexpenses)
Benetits paid (6)
Difference between
actual and assumed		 return
on assets		 (15)
Value ofassets at current
valuation		 date 234
The assets are split f230k Mobius Life —FPP Default fund (98%)and 64k net current assets (2%).
Overall
the breakdown
ofthe assets		 is 22% LK Equity, 22% Overseas Equity, 33%Government bonds, 2% cash and 22
Diversified
growth.
Change in Technical provisions 5'000s
Value ofpast service liabilities
at previous		 valuation date 238
Interest on the liabilities 31
Benefits paid (6)
Actual inflation
increases being lower than		 assumed (3)
Impact ofchanges
in financial
conditions		 since previous valuation 51
Impact ofproposed
changes to statement offunding
principles
Value ofpast service liabilities at current valuation
date		 24
335

Assumed rate at last Average rate Average rate during
valuation inter valuation period
(per annum) (per annum)
Investment returns - assumed for the purpose ofthe 2017recovery
plan 4.70'/77 1.93'/77
Revaluation up to retirement
in line with RPI 3.50vo 3.20'/77
in line with CPI 2.75 /v 2.37'/77
Pension increases in payment
in line with RPI 3.50'7a 2.90vo
in line with CPI 2.75v/77 2.02'/77
Potential Impact
Area ofimpact
UK Long dated interest rate -0.5'/o p.a.
Inflation +0.5v/o p.a.
UK Life expectancy -0.25 years
Equity market
repricing		 -15v/77
Diversified
gmwth		 fund repricing -7.5'/77
Membership
ofthe scheme is made up ofno a
ofB.		 ctive members,
6 Deferred		 pensioners
and 2 Retired pensioners
giving a t
Fund Account
Employer
Contributions
- Additional		 21,190
Employer
Contributions
- Deficit funding		 3,000
Employee
Contributions
Transfers
In
Other Income
Benefits paid - Pensions
Payment
to and on account ofleavers
Administration
expenses - audit fees
Administration
expenses - PPF Levy
Administration
expenses - Trustee management		 fees (2,073)
(252)
(1,436)
~77
Net Additions
from dealings
with members		 653
Investment
Income - interest on cash deposits		 5
Change
in market Investments

Net decrease in the fund during year Net decrease in the fund during year
Statement ofNet Assets available for Beneflts
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		 in respect ofadditional funding 1,630
DIS contributions
- cash balances
Current Liabilities
Accrued Administration
expenses
Tax payable		 7,321
(5,196)
~Ni
Net assets ofthe plan at end ofyear