REGISTERED COMPANY I¥UMBEK. 05781363 {EngId WakJ) REGISTERED CHARITY NUMBEK. IJ16562 REPORT OF THE TRUSTEES AND FOR ststutory Auditors Th¢ Ex¢h 5 B8[ Sire¢t BL9 ODN
FOR ThE YR ENDED 29 APRIL 2022 Page Consolloated Stst¢meJht of knd•1 AttlvEtles il 12 13 CITIty ststeml of Flnmd•] Po 14 Cottwlidted SttemeBt of Cdi FIoiv5 15 Notss to the CtsLwlMlated Statemeutofcash noird 16 17 to 31
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 APRIL 2022 The trustees who are also dITt0[S of th¢ dwity for the Put)seS of the Conwies Act 26. present their report with the financial statements of th¢ thity for the year ended 29 AprRI 2022. Although the accountin8 reference date is to 29 frameTvork The trustees, a1Ual rwrt and fmall¢ial Stat¢rth ¢oroply wtth the aLlieS Act 2011, the Companies Act 2006, 1he MeMOrth The financial sements cOPIY with the cban.ties Art 2011, the Companies Act 21K16, the meoradm a1 Articles of ACiatIo and Accountin8 and RepoItsng by Clwities: Ststeillent of RemMenda1 Practice applicable to chaxities prepari their ac£ounts io a¢Cord with the Fin181 Reportitig SI2Jrd Èpplie&bl¢ in the UK and Republic of ITeland (FRS102) (effe£tive l Janu8ry 2019), r¢fertd to as the ClaEities SORP (FRS 102) (s¢eond edition- Octobff 2019). Objectives (aritable Objects are set out ill the Articks of Acla u follow3. particular. bui ttoi litthited to, L•Acaskn) by all or aoy of th¢ following means: 1.1 the re]ief of povety in wch &% Dwy be thou8ht fi¢ 1.2 the re]ief Of¢lp10yent ID sucbways as maybE thought fil inctill8 to find anployAnenL unejnployed peopl¢ with work exwieDCe' trdining and enWloYnt opwtimities for unejnploygj ple ID of fin18] or other dwitabl¢ nd thtough help 1.5 thc ¢reatAon of training and employ1t roIx)itiC$ by the pmvi8irn of builthD85 andlor laDd for on favoutable t¢rn. 1.6 tbe provision of lkn)u8ing for those who are io ry)ryJÈtions of neol atMI th¢ inwvernent of housing in th¢ pubIic Sb)r or in d)aritabl¢ own¢rship provid1 that su¢h powu sljall Thot ext¢nd to reli¢viD8 any local authwiti¢$ or otb¢r b(]ies ora statttsory to provid¢ or imptov¢ bou 1.8 tb¢ PTes¢rvatioD of buildiD8S or sit&s Ofhisto or archit 1.9 the provision or &8SiStaDce in the provision of r£creloal facilities for the public at large andlor those who, by reasons of their youti age. illfirnjity or diSablemL )vety OT wcial and ¢¢onoD]ic cir¢urn• hav¢ nttd of facilili 1.1 I thc pwmotion of pub]i¢ saf¢ty 8p1¢tiOn of ryAm¢' for England and Wal¢&
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 APRIL 2022 obje¢tiv&4." STRATEGIC REPORT The p¥¢ financial year saw nwre ¢ovid $i¢ll0n$ kitig lifted alld the clwity and its social e•is¢ were able to Much of our wo& is done inside pri%ms. The very enclosed natrwe of the pii8on environment meant they were lllucb slower lo re]a% covid r&strictions. Al the end of the financial year. workthops bad reopened WCEC ruTJning at r¢thed staffing to comply the rules vAJith were still in p]ace. Despite that we have continued to service Our food redistnbution WO was n]a38ively affect¢d by the haulage crisis. The jack of HGV drivers across the couttty had a knock on effect to us &s tbeTe w&8 l¢ss sluS f(xKI to 80 fouDd but it W&8 also hardez to gd that sutplu5 to Iis. Oiv¢n this ba¢kgTwDd it is TaDathl¢ to say that w¢ bav¢ CODtiDu¢d to g¢t f(KKI to those who Theed il in huge quantities. have been able to functio tut adding our ptoral and rehabilitttion wwk priw W00P5 which we don run ourselves. Traditional]y we hav¢ only W0ed with men women who ar¢ in our own rxycling or fabrication W0p& Hijwevcr. w¢ firndy beli¢Y¢ that ourr¢habilxtatson team's methods ¢2D belp othm without the ne&1 forw nwiill8 the worksbops thelltselves. Covid restrAl0]IS haye me4llt it h&8 been a slow stsrt exprft thi.s proj1 to grow and d¢v¢lop in th¢ corning year with the hope tha¢ wc prov¢ all¢w aDd roll tt out to ¢v¢tt oKirt pri4WtiS iti the With funditig from Farethare UK we have been able to )mplete mamp our fè Ind kitch offer. It has been compl¢t¢ty refitted with blond new 1pt. This ha8 ¢Dabled us to stsrt the new fiDsncial year with everything iti place to drive More f(K)tfall into the café. dcyelop our new tr#illing kitrben and Opal UP to the local community and Iwond. The projext tel involved de]ivaing this have done a class job we will see the fiwits of their wo in the year to COAll¢. OUT C4ymmunity work has gone frDm strength to strength. We have seen grovrth ill the nwnber and diversity of the stttall operation to help (knriDg covid to becon)ing a key part of our operatioT]s and thi]i¢atiOts pyo¢¢ss. W¢ bav¢ pi¢ked up ll¢W COXLtracts which have aElowed us lo Off fvll alldFdrt-ti job& alotigsid¢ volunt¢¢ring optIeS for tlwse looking to b0C work T. Those {vltieS have enabled the tthabilitstioll teats) to WO with pwle who Deed that litde bit more help before rnoving onto ebevkncrc. Ith become #ttotherstrtygio our bow.
REPORT OF TRUSTEES FOR THE YEAR EiYDED 29 APRIL 21122 JD late 2021, we began a llew partoersbip with Suez and Rttyc]in8 Lives Cornpliance Services in Manchester. The Suvz R¢us¢ Hub allows waste fro Greater Mats¢b¢st¢t to be collects4 cleaned and g(xxl for rcuse rather than simpty EKing recyckd Workxng in p8rtnershÉp, we concentrate ¢)ntrinittg and work (VEKTrrtiJoitie3 tn the white good Teus¢ ¢8. We have be¢tt abl¢ to ¢xpalld Acbieve progTrmme. vthi¢b bas nJD Success]lY io LancasbiKe and Cllmbria for JJ)aDy year& into Mattch. This h&8 meant that people on pmbation Ill Gre4w Man¢h¢st¢r get 8 w¢eks of paid work eXwI before moviDg I10 full time wo& WM)n comp1d20 It has a]so lOVed w to creAts day r¢l¢gs¢ w I)p[u1tse5 for some of th¢ won)ell io our w0s at HMP StyaL So far it b&5 been very 5UCCC55ful and we 6xpert it to grow both on size and i• It is also a potumial bluyllht for growth &s wc havc we can work with DCW partiius to deliver our work Fijwictally, it is plIng that we have done a]1 of work alld lljallaged to ¢reat¢ a swplus. W¢ hav¢ p]ans to sperm4 sozue of thi8 SUTplus to nthe firtber to V4hat we a]ready do FAtt we also have ambiti(pUS pjaos to JIv¢ OveralL dwite the ¢11[eng we have faced it b88 b¢¢n anots 8<MMI year and we httve helped eknge the jives of JJ)any pwle forthe betterwbich i& afteralL why we eKisL Overview The Group delivere4A a swilus for the year on unr¢stri¢tl fimds. after transkn. of £351208 (2021.. sU18- £743,041) and the cknity bad 4 Su1$ of £333,128 (2021: £755.916). Over8JL the trste8 are pleawj with group's perforn] Subsidiary company. Recycling Livc5 (Social Entrfyrises) Ltd (IILSE) RLSE, jhIng somevthich could be CODsidctrd ¢lwitsble. only low fijlly fiEnded avOr profitable acLivitt4 whRth are apprnwiate for it to as the 5ub5idiary of a RLSE w88 able to n)ake a to th¢ (*arity of its tathlc profits fortb¢ y¢8r of £420.662 (2021.. £822.59l) urLd¢r gift aid Prineipal fllDdkng Sources The cbarity is n]nlY fillthd via its Wlty thithy Rw¢liDg tAve8 (S(Kial Entwwis¢s) (XLSE). through its vatious inColl generatillg a1VIlle6. thjrnig the paodemi¢ som¢ of thos¢ iD¢om¢ stre9n w¢re Degativ¢ly afft alld both the chaTRty #lld its subsidiary were abl¢ to atrart and &trnatiOllS to Cover thos¢ gaps. As th¢ county cam¢ out of covid, the income generdting activiti&s lyn ts 8tow again and the chatity now has a broader variEty of RISE has a div¢rse ratlge of funding streatDS including the N101 knttery and the Albert Gub8y FotIOn attd commercial arngCtllts with Rw¢lillg Live8 Lin)ited for r¢cy¢kn8 Wort whi¢h ¢atTi¢S Out in prison8 Durin8 the wior year the trusrees Teviewed their wli¢y for financial Teserves. The tsrget of ffte resems (wrestri¢ted funds llot illvestrd in fiA¢d a&sets or othe1w was srf w be b¢twe¢ll £200.{ 8Dd £400.000. At ApIil 29 2021 tht charitys free TC5crves we £439,852 (2021: £760.725). The In have de5ignat¢d w to £200.000 of th¢ xesetw¢s aFx)v¢ the tsrget level for the recruitment of nvw staff kn dcvelop ncw pmjccts. Similarly, the trustees have de6igllated up to £5(K).OCKI forus¢ ill allew hiDgpjt wbich it will look to undertake in 2023.
REPORT OF TRUSTEES FOR Y£AIiENDED 29 AflUL 21m STRATEGIC REPORT Golllg ¢on¢ern ntiJJu¢ as a going concerL Tr Tru5ttts the dr4tDthca]ty imprDvgJ lln¢la1 p¢rfornwKe of the group in 2021122 vknich ha5 cnabled thc desired reserves fi8UEE. It is antsc4xted that sensible SPeding aDd will follow Rtsk manwmettt The Trustees regularly reTriew the risks to whith the chty is and seek trj apply approprith strategiu to resul¢ such ri5k5 are beiDg ¢fftrtiv¢ly ujallag. Future plADs ID thc fllncial yc2r from May 2022 to April 2023. we will Once agaiti a filll Teview of all of aLivitics snd ensure that tbey are fft for pw both fiE)artcially bul wlly itnportsntty. fillfi]lin8 tbe needs of our service [5. We will. whe p088ibl¢, look to tske advpntsge of aoy new ¢w]littl¢S which arise ty allow for the adyallcernent of our arlic1. W¢ ho 10.. Bring in a llew proj1 ioto the ClrIty. The project is an existsng one cal1 th¢ ACE Pro]t and is cutrenty Part of another organi>tiotL We haye been approxbj trajer the ACE Project and au of its staff into our dwity. Given the project WO witb haTd kn reach wison leavas alld those on probatio there is a nattjral fit with out cellt activities. The airn is to biing ACE into the clwity in May 2022 and tske ovcr th¢ fillal year Develop ourtratning offerby ¢DlOy1g a da1¢atl traioerwho can off¢r avariety of options including fiz5t aid and f(k lift qualificatiotss. By baving this in htsu5e we will be able to otrer MO opwttimiti¢s lo our ¢uu¢n¢ Fully w a Dew Training Kitrben in Wni[1)D Wtth J8Tllie Oiiverts Ministry of Food We I¢ used ¢apitsl fitnding received from UK to T¢fft th¢ kitchen to enable to offer 8 week cooknDg Cin¢5. Th courses will focus ott b1¢ ski]Is and nuttition alld allow ttainee6 to 0k aff¢)rdabl¢ r¢¢ipes with ¢asy to access tngtediellts. tt will also lillk iti well vritb our fi)ed rtdistribution work as we will fflm Jnany re¢ip¢5 shong bow colllmutiity food metsjbets will br able to a¢cept allduse more fo(KL Expand tsur Specialist SuppTrrttr4m. We have sccn an OWiDg irffte& in the ned for support ill the thstaDc¢ abuse and mental health ate&s. H&viD8 one rnember of the te4m 5peciali5iDg in this has a big diff¢r¢u¢¢ to our abijity to WO with ppIt with tlKsc i&w We this o)hort is lik¢ly to grow so w¢ will look to inc that tearn. GTOW the number of priwD8 we wwk witL Th¢ n¢w lottery PToiert to WO with more Inen and women in differellt prisoL8 across the cowity. We will a]so look to eXd into other regions in¢luding S¢otlalld Wal&8. Seek out opporfuttities for work withiti our existitig prisoll a>yJ wothhops znd pot£lltiaUy Conduct a thll review of the stn of th¢ thity a1 social elltapri to 8lk)w ]]s to tArt pI8$ in place which will allow us to grow in years to ¢ome.
REPORT OF TItE TRUST FOR THE YEAR ENDED 29 APRIL 2•22 GoverniDg doeumellt The organisatiots is a ¢iwitsbl¢ limited by guarnntK &8tsblished by its Memorn)dum of Associ1¢ and 18 gov¢tned under its Articles of Association dated April 13 2(M. &s a[[Kn by special rcsolution dated July 4 2006 alld fiuth¢r amended by 5peciaLttsolution dated 24th Juty 2019. Mejnbers ofthe ¢ompaDy Followin8 the latest cbattge to the Articl of A3yJciatsry the nlthIP of the eompatty is restrtcted to the tsusteeg alld teillt if a menthcr Ce& to be & trrt except tha( if retiiing at all AGM, all tbe tnees Temain Jn¢mb¢t8 utilii the c4)n¢knsioll of th¢ yne¢tiDg. Th¢ Directors who sttved dwitig tb¢ year tog¢th¢r with any changes are I]ed (>n pagc onc of the awtual rwrL Th6 are di8iblc forrc- eledio d trlDIAg of•¢iv trwt¢es Trustees are inducted by SpedIng titt with senior jj)awemt and visitmg the vario &e¢t8 ofthe clwrity. They are also sivcu tpack of documentation coDsisting ofpoliecs. reetnt minutes and repoTts. Oryanisatioll is the greaw of two or one third of their number. Th¢ BoaLd is resp)nsthle for the stiatwc diredion and poli of Ihc charity. The day to day operation of the chity is the of the Thkef EXlIve al the 0 of th¢ swjior nDagg¢t who wgetherwith the truses c4)nStItt tb¢ k¢y tyar•peT8oDnel of the clwity. Py Ind remuDeralKon for senior aff R¢wnhD)tio are th¢n giv¢0 trp tmstees for sign off year. Retered CoMpY Dwnber 05781363 (England and Wales) 1116562 Recy¢litig Lives Centre la E&s¢x Street Preston PRI IQB J B Taylo Dsn B J MayD¢ C Jackson N J Whitd¢ C Wba]ley.Hunt¢r
REPORT OF THE TRUSTEES FOR THE LYDED 29 APRIL 2022 Auditors StatOry Auditors The Ex¢battge 5 Batsk Street Bury BL9 ODN Senlor Magement Team Chief Executive H¢4d of Opwatio He1 of Rebabilitation Head of Residential Fd Distribution •A B Jackson •T R Carysfortb R Thackray ' are employed bya Sdi conwany) Sollcltoys 55 King Str¢¢t Man¢he5tcr M2 4LQ Bthry Barclays B8Dk 38 Fi5hergate PRI 2AD The truste¢s {wlAo are also the directors of Ry¢]ttig Lives Cknity for of company law) are responsible for preparwg tbe Report of the TSterS the finaDcial ststem¢nts ID accordaDC< with applicabl¢ law alld Utixt¢d Kingdom Accowrting Stand (United KiD8&Jm Generally Acccptcd Accowiling PractiL%). view of the state of affairs of th¢ d>aTitabl¢ ¢on)Y aud of the and application of resourc¢s. the trIL4t5 are Eequired to select suitable accouniingp)Iiciu 2lld then 8M)lythem c4)Lsisr*. observe the mgth(Mls andprinciples in the Cbarity SORP. . makeiud8ements and estimth that ar¢ r¢&sonabl¢ aDd pn)d¢n4 . stste wbether applicable ac¢oDntiDg stsndarth htve beth follort subject to ally Materi dq)atffillw dis¢Jos¢d and explained in the firncIal statements" . prq¢ th¢ fjoancial ststemellts oll the going Crncall basis unless it is ii)app• to ptesume that th¢ Gbaritable company will ¢onttti in busine. the fJnan¢ial positioll of the cllaritsble company and kn enable tbem to atsure that the financial statem¢llts Comply with the Companies Act 21XJ6. Thq ate a]so rwible for Safegu the &8sets of the clwitable company and for
FOR THE YEAR ENDED 29 APKiL 21J22 STATEMEIYT OF TRUSTETrS' RESPONSIBILITIES. contin•ed In so far as the 1thteeS are aware: - the trustees haye tak¢ll all • that they ou8bt to have takerA to make thaDsclvts av48te of any relevattt alit infornklion and to ¢stablith that the auditors are aware of that inforntioll. AUDITORS R¢port of tbe trustec4 iti¢orporating a strategic teport, approved by oth of the bottrd of tnisw as the eon4Mlly and sigtied oll theiKthrds bel)alf by: J B Taylo
REPORT OF THE INDEPENDENT AUDTfoiLS TO THE MEMBERS OF Opinion W¢ bave audited tbe fjD8nciai ststernents of Rxyclmg Lives Clty lth¢ cbaritsbk conw8nY) and iv$ subsidiary (the '8roup? for th¢ year ended 29 April 2022 which the Stat¢ll11 of FiDaDcial ActiYitie& the Statement of Financial Positi the Stat¢mwt of Cash Flows and uotC5 to tbe statements, including a of Significant aecounting poJi¢i¢s. The fuwiual ryortmg frnmework that ha5 been applid in their preparation is In our opinioll the financial ststements.. givr a tru¢ a1 fair view of the 5tatc of thc 8n)up's and parent charitable compw's affairs &8 at April 29 2022 tbe year ¢lld. Basi& for Opin W¢ ndU¢t¢d ovr audit ID accor with llltttll81l Slalldatds oll AthtIllg (UK) Osks (UK)) alld 4)plicable 18W. (h]r respowil)ilitie8 under those standards are fillther dcsttibed in the AuditOT'5 resp017)111tses for the audit of the fJnall¢ial swenlertts sectioll of our w We are indqn&Dt of the group parent clwitable coEllpaDy i t&COTthne¢ witb tbe etbiixi reqUIts that ar¢ r¢i¢vant to our audit of the fmancial stat¢m¢nts in the UK in¢ludin8 the FRC'S Ethical Staodaril and we have fillfilled our other ethiLMI respo111tsts in accontar with tbest requiremen We Ixjicve that th¢ alltht ¢Yidence w¢ bav¢ obtsin&l is suffici¢nt and appropriate to provid¢ a basis for our opitjio Confluslonj r¢l•ting ts going fon¢era tn auditÉng the fi¢121 stat¢mt& w¢ bav¢ Ix)Dclud¢4J that the tnJsie¢s' we of th¢ goitig basis of a(owitiog in tb¢ preparatioll tsf the fitianci statements is appwriate. Basal on the workwe bave perfonD&L we h8Ye not Idelfi any nut¢rial ¢¢rti$ T¢latingto events or conditions thaL indivldually or COUtive1y. may cast sI1fiCant doubt oll th¢ grow)'s or p8t¢nt ¢ban"tsbl¢ ally,$ ability to coniinu¢ as a going nCern for apml of at least tw¢fve DY)nths from VAM tb¢ fjnancial statallellts are authorised for issue. se¢ikoD5 of this Iet Other iDfDrmation The trnstees ar¢ rwnsibl¢ frFr tb¢ other iofi)rDWtioL Th¢ otb¢r infoTn)ation comprises th¢ inf0rnjon inchmled in the explicitly ststed in our r¢pori w¢ do not ¢W¢5s any follu of assurw concl10n therco In connection with our audit of the financial statements. our reSponbilIty is to read the other infomtIon ats¢L iti dOig obtaiueA in the audit or othenvisc appcar5 to be lDatcria If w¢ idclltify inD51$t¢n¢1¢S or fJDancial statements thenTrselv&%. I( b&*1 on the wrt we have we conclude that there is a material
OpiDiOD¥ other tter5 prexrAbed by the Compats Atl 2006 Ill ow ¢)pinio4 b&8ed oll the workwidert2k¢o iothe COUEse of the audiL . the ithrniation given iti the Ryrt of th¢ TnL1e for the fmancial year for whtth the fiDan¢ial statements Mxttery ott Ivbleh we requiT¢d to rep)rt by tep110 JD the light of thc ktsowledg¢ and understsnding ofthc ¢bltsb aod its environ obtsined ID the coutse of th¢ audiL we have not identified Inat¢ri mysstatejnents in theR4rt of th¢ Trustees. W¢ have llothing to rert in rw of the fouw Jnattets the Compnies Aet 26 requirta U8 to report to you xl, in our opinion: brnicbes noi visi1 by u$" or Res81b]lItles ¥jr¢n¢¢ tht ¢ru*e¢s (who are also the direthoTS of the paret charitable company for the pwp)sts of cowy law) arc respo11¢ for the prwion of the fiDan¢]al ststetnents and for being satisfied that tw giv¢ a tru¢ and fair view. and for sh internal control &8 the detetinit is ll¢¢¢$5ary to eDable the prcp&ration of fit)8ncial statements that are COUanY,8 ability to continue &8 a going concry disclosin& as appjicabte, rnatteKs related to goillg ncern aud using the going ¢oncern b15 of x¢•unttng unl the either intend to Jiquidate the group or parnt ch8ritabl¢ Our re4)onsibthties for the alldlt oCth¢ fin•D¢ial statements Our objedives are to obt2ill re&4onable atM)Ut whether the finall¢ial stat¢mwts a whole are frce from Materi rnisstatemenL Wheth du¢ to fraud or aror, and to issue a Rq of the Ind4dent Auditors that includes oiir opinioD. fraud or ernTrr and aTE collsid¢red i£ iudividually or in the aggregaK they ¢ould rea8oDably be expected to As part of ourplanning We cnquired of nw)a8ement tbe syst¢mS and CODtrok the grow) bas in place, the areas of the than¢ial 8tst¢m¢llts that 2re mostly ws¢¢ptible to thc risk of irr¢gu1£S and frau¢ and wh¢tlw there Tryas ally ktsown, gu5¢d or all¢ged fraud. The gro did aot inform of ally kD SUSTrt¢ted oralleged ftau¢L We obtaitted an Underslg of the le881 and regulatory fraIDe ]Icable So the group. We detenniti thatth¢ ClJariti&s SORP (FRS 102) Sttd the Cornp Act 2(X)6 llwtrelevanL which pr¢s¢Dt a tthtial for inc)18nti&s and fr3uI to be IKrtelL aj tailored our Tisk &ss¢ssrnent a¢¢ordiJhgly. Usin8 our knoWIge of the Bro, togeilKT wittL the disaw108 beld with thc grow) 8t the plaDniDg slag¢, we
REPORT OF IEE INDEPENDENT AIJDITORS TO THE MEMBERS OF Si8nificant and un821. apprnptiately appli estirnate4 in TArticular in relation to estimating the USefi econow life of 8n a1 its with1 value aT¥J in Aswssng th¢ extent of ¢ompliallK or lack of, with the relevant laws alld regdatiO ill parficularthose tbat ar¢ central to the erAtIti abi]ity to ¢ontinue ill operation. Testitig key iticoll2e iities for evi¢knee of managemetrt bias. Owing to the inheret limitatsons of OD a114 th¢ is an Unavoidable risk thatwe may llot have detthl s(le Dtsteri rni&8taternents in the fllhancial ststements even thougb we have prw]y Plat1 and wfonned our audit in accordCe th¢ trnstees of th¢ grow). RctK>rting Council's webstte atwww.frc.or&uklaudI[17)1lItseS. This d¢Elp0n fonni Part of our Rtsrt tsf the InderndentAuditors. Use olt)vr rq)ort Tbis report is nmde solely tts the C111ble COmPaTry'S membets. &8 a body. in a¢c4)rth¢e with Chapter 3 ofpart 16 of the Collyanies Act 21X)6 and to the charitsble company's tr• as 8 IKMty. in accordance with Part 4 of the chltieS (Accounts and Reports) RegulatioL% 21J)8. Our audit work h&8 been ull¢JcrtakeD so tltst we migbl stat¢ to th¢ ¢]Jaritabl¢ ¢oinpauy'5 ¢brE5 and its tru51Ee5 those arterS w¢ arE Trquir¢d b) 5tst¢ to auditor's re[ and for no otherpurpose. To the fullE5t extent pernjitted by law. we do not accept or assume SpoS71>t11ty to allYe other than th¢ foT our thudil wort forthis rq)¢ or forthc opiDioDswc have fonnvL J)L F O1UgbIIll (Senior StattuoryAuditor) Statutory Audito The Exchange 5 Stteet BL9 ODN 25 January.2023 io
FOR THE YEAR ENDED 29 APRIL 2022 2022 Tot41 2021 Total fund Donations al kgxie8 14Wi 15Wi 341941 Worksknps Food dIStrUtion SI632 259252 39 10502 273,778 23A39 1239 410956 27.167 514,940 455.971 1751 KitcbenlTwnin8 R¢i)abilitstion Resideotial wwk 1239 227,019 183937 27,167 253,810 51834 Social value 433.679 679.403 Totsl EXPENDITURE ON Raising fid$ li IiW4 16.156 Charitable •ctlvits 729J28 274,T77 59,177 3397 221,(113 175A49 737J28 249J03 $9,177 4536 446h38 175349 786393 277.366 l(K),482 Food distribtyion 14J26 KitclLell tsailliag R¢PJabilitatio Residential work Otherproje<ts 1339 225825 142,996 233272 6.505 249 1 563 170 ET ¥cOmE TraDSfer5 betwee funds 351308 352W2 738.480 Net movemeDtiD 347J2 S482 352W2 738,480 BECONCILIATION OF FUNDS Total fimds brought fotward 941086 203,16 li
FOR THE YEAREfiDED 30 APRIL 2022 2•22 Total 2021 Total INCOME AI¥D EI¥DOWMEiYTS FROM 493354 972.309 chtable activit ResÈdential wo 27.167 Total 51&421 1025 l43 EXPENDITURE ON Raising funds 11.844 Charhable acttvitie RIdential work Grants to st¢ary 174,903 232,293 29,450 Totsl 179 NET INCOME 333.128 333.128 755.916 RECONCILIATION OF FUNDS Totat funds brought forward 19 372 66,356 822 1155 400 72 Th¢ llotes follD partofth¢8e stst¢ments 12
CONSOLIDATED STATEMENf OF FINANCIAL posrrtON 29 APRIL 2•22 2022 Totsl 2021 Totsl FLXED Assyrs Tallgible u8¢ts 13 239,199 258220 Debtors 15 537385 542.767 641.720 734 I49128 IW765 iJ9OJ93 lJ76,069 CREDllORS 16 13S4807) (94363) (4W70) (630,631) TOTAL ASSETS CURRENT 139&6 IJ81A22 I.IX)3.658 CREDITORS Arnowits falling due aftermore than one ye 17 (92x1) (Tr254) (86SM) {6k,572) NET ASSE15 19 Untestiicted fimds 1389W6 941086 TOTAL FiINDS 88 942 086 and were Sig1<1 its b¢half by: JB Taylor-T 13
31 APRIL 2022 2•22 Totsl ndj 2021 Tsible as8¢ts 13 14 IS448 15.448 100 16.447 IS548 16,547 rkbtors Cash a¢ bank 15 250JYI 250,397 907 932 636,243 188 167 1.158J29 1,158J29 824.410 cREDoRs 16 {1&477) (18,47T) (18.685) 39 2 805 725 TOTAL ASSETS LESS CURRENT 1.15S4O• E,155,400 822272 IYET ASSETS 822272 19 822 1155 400 72 822 1155 71 2.4f.-..J._.&&£J. war sigllcd on its I2]fb. JB T 14
CONSOIJDATED STATEM OF CASH FLOWS FOR THE ENDED 29 APRIL 2022 2022 2021 No1¢8 C¥sb floTvs from optntinz elfvld 562 475 56 C98h flow8 from itiveting #t1 Purchasc of taD8ibk fix•J as5¢ts 114543 N¢t osh used itt inv&¥ting actsviti&s Casb flows from aetfiv5tle8 Capital repayments inyeaT Ch#nge iti ¢h *nd eagh eqlIents S 313,Tn 203255 Cash and cash equivalents #t the be¢inLi of the reporilng pehlod 531.(P)4 Cash casb eqthAiettts #t the end ofthe reporting period 734.349 15
NOTKS TO THE CONSOLIDATED sfATEMENf OF CASH FLOWS FOR THÈ YEAR LNDED 29 APRIL 2022 RECONCILIATEON OFNET INCOME TO CASH FIA)W FROM OPERATING ACTIVITIES 2022 2021 Net IDcoD for the per1 (x per the Statahent •fFJtt*nt Artivttie5) Adjustments for. Depreciation clwge8 352m12 738,480 107&5 104,690 (287,516) 6.821 Net provlded by oper• 562 475 At 30.4.21 C&%h flow At 29A22 Nel Cash C¥5b at bauk andin baryl 9 313 777 9 313Tn Finan¢¢ leases 116 141 1199 116J41 58.042 5&O99 Total 371 618308 alg 16
FOR THE YEAR EiYDED 29 APRIL 21122 ACCOUNfiNG POLICKFS i¥ ofpreparlthg the fin&1 gtAtemats aCrdance with the Finaucial Reporting Stsndard applicable in the UK and R¢publi¢ of fr¢iaDd IFRS102) effectiv¢ January I 2019 (5ecoDd editioJ- Ortober 2019)" FRS102. and the Compani¢s A¢t 21K. The chality ci)L#itutes a public i¢fit thtity as defmed by FRSIO2. The statem¢Dts Coll1e the of Rwckng Live awity its Irading subsidiary to 30 April 2022. After considuing the rtsle of Rw¢liDg Liv&4 Cbarity wirbin the wider (desfflly&J on page8 1.5 of the aottual reFth), aDd the Ir8ding of its subsidiary. the have a reole expeetatioll that foresttable futswe. The Group bas net a15 of £1294.888 (2021.. £942.086) at the year and bas generatrd a mlphts pogt year end. The truste¢s b¢lieve that the clmrity is well pla[ to Jnanage the Tisks at these challenging and Income All incom¢ is reco8lltstil once tb¢ grrw kn entitiemellt to the it PTobable that the incorne vrill be rtteived attd tbe aowunt of it0 ttc¢ivable can be me&sured reliabty. The followin8 applies to wtilwlar Grattts. wlther of a or reVu¢ D8ture. reco8Dtsed when the clwity b&9 entitlement to th¢ ally . fiom individuaLs al other kn1i¢s (m)t IxiD8 of the ]kn of a Lt) are recogllis&l wb¢D eivable. defined rnitestone& In¢orll¢ is only rewAsed to the cxtent of recovenbk expeLses whell Ihe outcome of a Deferred ineome Th¢ incom¢ relaw to a fututt accounting period entitiementlo the inwtie until the WOTk Jw beeLdone Not all the ¢ernis al conditions of th¢ rn have beell induding the lncwrj of extaiture and Expenditu Exp¢nditute is recogtiised oo¢¢there i4 t legal or constrctIve objiwion to make &paymeI a third paty, it IS probable that th¢ settlement will b¢ twired alld the amount of the d)Itgati¢)n w be rneasured reliably. Charitable artiViti are co8ts of Utid¢M the WLKk of the ¢lwAty. 17 ThtiDue4L..
NOTK8 TO THE FINANaAL STATEMEYfs. continmed FOR THE YEAIi ENDED 29 APRIL 2022 ACCOUNTING PO1JC. CDntlnH Ezpenditure The cbarity is not re forVAT, and costs are 8tst¢d of VATwkn chatg The subsidiary is r¢8iStcred frff VAT and is abk to re¢ovu som¢ of the Illt lax char8c41 as it relatcs to Twlble ed #*ti life. . 25% oa wst 25% on costalld IIV/• l)n 25Y• on cost 25Y• Oll Cost 25% on Lx Plant alld ma¢binery Fixttues atsd fittiDgs Motorvehicles Txz%tiou FI11 Jjmtrllments krovisions of th¢ instruL fitwicing tra1CtiO[4 wher¢ it is r¢wlsea at th¢ prt valu¢ of tb¢ futtre pa)ItMts di%ouotgd at 8 D]8tk¢t DONATIONS AIW LEGACIES Group 21122 2tr21 124934 31 176,248 165 693 18
FOR THE YEARENDED 29 APRIL 2•22 DONATIONS AND IIGACIES. conthled 21122 Albert Gubay Furlough 14250 151.443 165 693 2022 2021 485254 958,059 14 Grants. Alb¢rt Gubay 493 54 972 309 2022 2021 Workshq)s Food di%trIbl0ts 80502 273,T18 23.439 1339 410956 514.940 455,971 2,751 Traiain8 kitehen R¢habilitation Residential wo 253,810 80 Charity 2022 2021 Residential wotk 27.167 52.834 Grt)WP 2Q22 2021 li 2022 2021 stsff costs ii 19
FOR THE YEARENDED 29 APRIL 2022 Group Suppon sts (see ot¢ 8) Costs (see not¢ 7) Totals 614370 233,179 47016 123,058 5A124 IlJ61 4J36 SOJ03 34,130 737J28 289J03 59.177 4536 446,438 175,449 FTh)d diStriblOn Kitshcn trainiDg Rehabiiitstion R&sidential work 391135 141 J19 32 1767 675 Charity Costs { note 7) costs (8¢e note 8) Totals 141832 33An 546 174J03 Otherprojeets 141 175A49 Croup 21122 2021 Staff costs Dirtct aciivity costs 37.174 4292 7&429 707,820 349.231 1108.758 2022 2021 stsff co¥ts 6Siii 38.051 2U87 29.104 34 145 626 141 2 212781
FOR THE YEARENDED 29 APRIL 2022 SUPPORT cosr Gr Totsls Wotkshops Food dis1ntion ioJ 123,1158 56,124 11?61 4536 50J03 34.131J 42 21107 loi21 1611 30J74 22A80 U73 Kit¢hen training RehabilitstioD Resid¢ntiai work Otlwprojxts 5112 11999 1239 4270 997 31473 13 $3 322 448 Totals Residcntiai wo oth prOjts 3U73 33,471 546 1117 costs ore allocated on the followin8 basis: Stsff saI¥ties LXL estimatr oflim¢ spert all other costs ott b&sis of us¢ of r¢s(xr. 2022 2021 SalaTi Profrs5iODa] and kgal fe¢$ 16.156 72.047 50J53 88203 GRANfs PAYABI 2022 2021 Grant to wbsiÉti NET INCOMEI(EXPENDITURE) Net inconTrJ(expenditsre) IB Ststed th G1wwu(Lrtsjlttil8)'. 21)22 1O7J50 5,491 4WO 104.690 20.000 4200 Ow*ang le&se Tentals Auth"toVs remuneralion 21
NOTES TO THE FINANCIAL STATEMLYIS. FOR THE ENDED 29 APRiL 2022 Net Inw(¢xpltC} 1$ slatrd afta rhawDgl(cdItsg). 21122 2021 2.651 4.200 Auditovs reElluner8tion io. No tsustees, remuneratio4 other bm¢fits or ¢xpeDS¢S w¢ paid for th¢ y¢ar 29 April 2022 nor for d year ended 29 April 211. ii. a) Fwloy#3 2022 2021 Salaries and wagcs 978,601 38.757 779289 14,054 58.080 Employert M coutn1(lOtts 1076.372 851423 Staff for the trwJui8 sub5sdTary ]luded aknv¢ I IK12 597 733 297 b) Etrploy¢es earnillg Djore Ihatt £60.iKKI £80.000- £90.0) Nun)ber 231530 243 390 d)Avmge stsff numb¢r5 The average numberof employees refe¥10 ai*)ve, was as follows:. 2022 2021 Trading 9Jbsidiary 45 37 47 38 eontitiued...
NOTES TO THE FINANCIAL STATEhfKNfs. tottthilled FOR THE YL4RENDED 29 APRIL 2•22 12. DoDatiofys and l¢gacies 304.443 37,498 341.941 Chsritsblè athit Workshops Fi)od dIstnutiOll 514.940 455971 1751 253.810 52.834 514.940 455.971 2,751 253,810 51834 R¢habiJitstion R¢sid¢ntial work Social value 679.403 679.403 Totsl 2264.152 Raising fi]nds 1&156 16.156 Charitable aet5vfilies WoTkshops Fc*)d diknbution 786.393 263.116 I.482 142,996 233272 786.393 277.366 I¢N).482 142.996 233.272 14.250 Rehabilitstioll R¢8id¢nti21 work Otherprojttts 11.154 Tot 37.766 1 563 170 NET INCOME 726J86 11094 738.480 Net fun 743.041 (4561) 738,480 RECONCILIATION OF FiJNDS 199.(A5 4561 203,606
FOR THE YEAR Ef4DED 29 APBJL 2022 13. TANGIBLE FIXED Assrrs Group Motor Cornputer vehi¢1¢8 Totals COST At 30 April 2021 3ffi1 400S24 96,726 14,7116 515566 29 At 29 April 2022 DEPREaATION At 30 April 2021 Cb8r8e foryear 3.610 226J21 16.444 iOJ71 257J46 107 74 50 At 29 A¥TiI 2022 13 364 NET BOOK VALirt At 29 A11 2022 171 239.199 At 29 April 221 174 258 Inclu{ within ftxbjffes aDd fi¢tsDgs 81¢ assets beld oo fir4w¢ lea8es anet Ix)ok value of £44,093 (2021- £1(.829). Motor Coy vehicles equipllml Totsls co%r At l May 2021 and 30 April 2022 61 DEPREaATION At l May2021 3,61• 734 45A53 At 30 Awil 21Y22 46 NET BOOK VALUE At 30 April 2022 Is At 30 April 2021 ontinued...
FOR THE YEAR EiYDED 29 APRIL 2(122 14. Sbares in At l May 2021 and 30 Apiil 2022 100 LYET BOOK VALUE At 30 April 2022 100 At30 April 2021 i(K) Groip 2022 2021 83WS 407A77 9291 252269 337,370 2,725 49,356 Othcr debtor5 Pr¢pa)Th¢nts 541767 641,720 cknrfty 2022 2021 Trad¢ debtors iJoo 243.664 999 Gwits attd ill¢ome rtteivable RecycJin8 Liv&8 (SE) Ollr d¢btors 3.833 629,785 1,626 250J97 636.243
NOTES TO FINAJ¥CIAL STATEMEhTS. tonthilled FOR THE YEAR ENDED 29 APRIL 2022 16. Group 2022 2021 FinarLce leases (see nDt¢ 18) Trdde creditors 4V19 99J48 21 51272 79,770 127J28 54.569 79.987 29.618 VAT 328,749 104,601 630631 2022 2021 Trade credit$ 91 1,181 6,452 10.961 1196 4T1 17. Grollp 2022 2021 Fina[¢ I¢S (see note 18) 61.572 61.sn 26 Contiut(L..
FOR THE YEARENDED 29 APRtL 2022 18. Grow 2022 2021 Nrt obligatlons repy8bk: Withxtt one year Between otse #nd fiv¢ years 4V19 54.569 116141 Grow? 8nd Charlty F4onwuneell•ble operattng 2022 2021 WithiD otte y 9S,149 364925 153,5(M) 565,708 In more thall five yeats 680 1174 08 Ltd (RLL), for th¢ a¢commulation 5pxe at there office. The relevant figures are as follows.. 2022 2021 55,( 220.IM)O 123.(N)O 492.000 Due Thithin 2 to S ycar5 1310000 the ttgistered office. This was mad¢ for two flixTrrs of resid1131 space. The Charity has only ocwi¢d ¢)n¢ of two floots vered by th¢ lease. RLL Ltd bas to arne1 the ten of the kase and ArguIse th¢ ob]igation for only one flwr of the building. 27
NOTES TO THE FINANCIAL STATEMEKfs. ntinUed FOR THE YEAR ENDED 29 APRIL 21J22 19. Group Net TraDsf¢r8 At 30.421 29.4.22 UDrestrkted tsDds 897,086 396208 (703088) 589,406 7110 000 Desiwed fund 351208 (S888) 1289A06 Se]net The Natiotd CLority FUJ 5,481 TOTAL FUNDS N¢t rnovernft in includ ID tb¢ above are as follo. Unr¢strf¢ted funds (1085J29) 39(208 45.00• Designated fijlld (10329) 351208 Albert Gubay Capitsl DO]lI0ll. New Kx ASDA-F¢Jod VTnci SelDet (So(} {1239) (SJOS) (Jo,000) (45183) {S,OlJO) {4985) (353) (Jg29) {lJ54) (90172) 1339 311,1)00 45N3 ASDA-Capi 4985 353 1929 lJ54 90Jn FaTeshare ffesco) TOTAL FttNDS 19 352 colltit)ued..
FOR THE YEAR ENDED 29 APRIL 2•22 19. Group Comp•ve# for moveme•¢ In Net TTaDsfeis At 29.4.21 30.420 Unrestri¢*td fwi GeTheral fimd 199.045 726,386 (28J45) 897.086 199.045 726J86 16.655 942.086 Restricted funds 1.801 17(A) (1,801} (2,760) Big tA>ttery. Weigbt Off your Mind Capitsl tA>natiort. New Kit¢hen Comparativ¢ net DM)ve] in fand4 incttyjtyj itt the av¢ are as follows: 2264.152 (1.537.766) 726.386 Albut Gubay 14250 (14250) (1,801) (6,593) (2.760) (1.801) Protein Work Bee Big Ithery. Weigbt Off yourmind Capital Donation- New Kitchen A593 (2,760) TOTAL FUNDS Net Trdttsfus At 1.5.21 30.422 Umrestricted fmlldj G¢o¢rdl fimd Tn272 37&128 45.0110 (71KI,000) 455,4110 72 333 128 TOTAL FUNDS 333 128 contXDUd..
FOR THE YEAREP4DED 29 APRIL 21122 19. 514421 (134293) 378,128 Sl1421 (179393) 333,128 (8,fAIO) 520 187 Compar4tfv¢s for moveJDemt AD fun Net At 1.520 30.421 61.795 743.822 (28,345) 777272 DeS1¢d fiu 61,795 743.822 16.655 822,272 Restricted fund* Japan&%e tea garden Big IA)ttery- Weight Off your Mind Capital Don0. New Kitche 1.801 1760 (1,801) (2,760) 16.655 16.655 TOTAL FUNDS 755 822 30
FOR THK YEAK EKDED 29 APRIL 2022 19. Movement iu fimds exp¢n Unrertrt¢ted fwndj 9.645 (243.823) 743.K22 Re8trl¢ted fllDds Albcrt Gubiy JapaD¢s¢ t¢a 8 Protein Work Bee Bi8 Ix¥ttery. Weight Offyijurmind Capitsl DoDation- New Kitch¢n 14250 (14,250) (1.801) (6.593) (2.760) (1.801) 6,593 (2.760) 16.655 16.655 37.498 25.404 12.094 1,025.143 269 755 916 20. Charlty ad subsldlry At 29th ApTiI 2022 the subsidiary Rttyc]in8 lives (Social Fwi) Limited owd to the parcnt charÈtable company £243,655 (21r21-£629.785). The a0llt is Doll.intu¢st beamg UD5[. 31