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2023-04-30-accounts

Page
Report ofthe Trustees I to 7
Report ofthe Independent
Auditors
8 to 11
Consolidated
Statement ofFinancial Activities
12
Charity Statement ofFinancial Activities 13
Consolidated
Statement ofFinancial Position
14
Charity Statement ofFinancial Position 15
Consolidated
Statement oi'Cash Flows
Notes to the Consolidated
Statement ofCash Flows
17
Notes to the Consolidated
Financial Statements
18 to 35

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
as restated
Notes
INCOME AND ENDOWMENTS FROM
Donations
and legacies
219,604 21,337 240&941 156,431
Charitable
activities
Workshops 19006&056 1,006,056 805,632
Food distribution 3145131 25,000 339,131 291,788
Cafe 52,249 52449 23,439
Kitchen training 1&579 25,698 27477 80,526
Rehabilitation 80,984 314,854 395&838 410,956
Residential
work
14,522 14,522 27,167
ACE 194,497 194,497
Social value 402,591 ~402 591 433,679
Total 2,091,716 581,386 ~2673 102 2229618
EXPENDITURE ON
Raising funds 11,844
Charitable
activities
Workshops 920,425 (59000) 915&425 737,328
Food distribution 358,585 50,413 408,998 289,303
Cafe 85,552 85,552 59,177
Kitchen training 4,875 43,479 48454 4,536
Rehabilitation 256,947 314,854 571,801 446,438
Residential
work
112,614 112,614 175,449
ACE 146,098 146,098
Other 1589969 158,969 55 444
Related party write off ~113,695) ~&99,695
Total ~1784272 5499844 2,334,116 1,779,519
NET INCOME
Transfers between funds
19 307,444
5,482
31,542
~5452
338,986 450,099
Net movement in funds 312,926 26,060 338,986 450,099
RECONCILIATION OF FUNDS
Total funds brought forward
As previously
reported
1,289,406 5,482 1,294,888 942,086
Prior year adjustment 13 - 97,297 97,297
As restated 1,289,406 102,779 1,392,185 942,086
TOTAL FUNDS CARRIED FORWARD 1,602,332 128,839 1,731,171 1,392,185

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
as restated
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 470,031 148,921 618,952 493,254
Charitable activities 3
Residential
ACE
work 14,522
~148921
~45 576 14,522
194,497
27,167
Total 633&474 194,497 827,971 ~520 421
EXPENDITURE ON
Raising funds 11,844
Charitable activities
Residential work 75,101 75,101 174,903
ACE project 146,098 146,098
Other 125,866 125,866 546
Total ~200 967 ~146098 ~347065 ~187293
NET INCOME 432,507 48,399 480,906 333,128
RECONCILIATION OFFUNDS
Total funds brought forward 1,155,400 1,155)400 822,272
TOTAL FUNDS CARRIED FORWARD 1,587,907 ~48 399 1,636,306 ~1155400

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
as restated
Notes 6
FIXEDASSETS
Tangible assets 12 68,119 87)234 155)353 239,199
CURRENT ASSETS
Debtors 15 506,734 7)823 514)557 542,767
Investments
Cash at bank and in hand
14 1,194480
52,183
~156798 1,194,280
~208981
I 048 126
1,753,197 164,621 1,917,818 1,590,893
CREDITORS
Amounts
falling due within one year
17 (218,984) (123,016) (342,000) (428,627)
NET CURRENT ASSETS 1,534,213 41,605 1,575,818 1,162266
TOTAL ASSETSLESSCURRENT
LIABILITIES 1,602,332 128,839 1,731,171 1,401,465
CREDITORS
Amounts
falling due after more than one year
18 (9,280)
NET ASSETS ~1602332 ~128839 ~1731,171 1,392,185
FUNDS 20
Unrestricted
funds
1,602)i32 1,289,406
Restricted funds 128,839 102,779
TOTAL FUNDS ~1731171 ~1392185

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
as restated
Notes
FIXEDASSETS
Tangible assets 12 14,765 14,765 15,448
Investments 13 100 100 100
14,865 14,865 15,548
CURRENT ASSETS
Debtors 15 374,844 2,823 377,667 250,397
Investments
Cash at bank and in hand
14 191949280
~34452
~45576 1,194,280
~80 028
~907932
1,603,576 48,399 1,651,975 1,158,329
CREDITORS
Amounts
falling due within one year
17 (30,534) (30,534) (18,477)
NET CURRENT ASSETS ~1573042 ~48399 ~1621,441 ~1139852
TOTAL ASSETSLESSCURRENT
LIABILITIES 1,587,907 48,399 1,636,306 1,155,400
NET ASSETS 1,587,907 ~48 399 ~1636306 ~1155,400
FUNDS 20
Unrestricted
funds
1,587,907 1,155,400
Restricted funds 48499
TOTALFUNDS ~1636306 ~1155400

2023 2022
as restated
Notes 6
Cash flows from operatiag activities
Cash generated
from operations
Interest paid
1 436,117
~15
460,348
Net cash provided
by operating
activities
436,102 460,348
Cash flows from investing activities
Purchase oftangible fixed assets (22,868) (88,529)
Purchase ofcurrent asset investments ~9194189
Net cash used in investing activities 1417,148 (88529
Cash flows from financing
Capital repayments
in year
activities ~58999 58 042
Net cash used in financing activities 58,099 ~(58042)
Change in cash and cash equivalents in
the reporting
period
(839,145) 313,777
Cash and cash equivaleats at the
beginning
ofthe reporting
period 1,048,126 734,349
Cash and cash equivalents at the end of
the reporting
period
208,981 I 048 126

Group
2023 2022
as restated
Donations 240,941 124,934
Grants 31,497
240,941 ~156431

Grants rece ived, included in the above, are as follows:
2023 2022
as restated
1
Albert Gubay 8,000
Furlough 23,497
31,497
Charity
2023 2022
as restated
5 5
Donations 618,952 485,254
Grants ~8000
618,952 493,254
Grants received, included in the above, are as follows:
2023 2022
as restated
Albert Gubay 8,000
3. INCOME FROM CHARITABLE ACTIVITIES
Group
2023 2022
as restated
5
Workshops 1,006,056 805,632
Food distribution 339,131 291,788
Cafd 52,249 23,439
Training kitchen 279277 80,526
Rehabilitation 395,838 410,956
Residential work 14,522 27,167
ACE 194,497
~2,029570 I 639508
Charity
2023 2022
as restated
Residential work 14,522 27,167
ACE 194,497
209,019 ~27 167

Group
2023 2022
as restated
8 6
Staffcosts 11,844
Charity
2023 2022
as restated
6
Staffcosts ~ll 844
5. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 6) note 7) Totals
Workshops 833i107 82418 915,425
Food distribution 346i722 62,276 408,998
Cafe 731711 11,841 85,552
Kitchen training 27,335 21,019 48454
Rehabilitation 512,322 59,479 571,801
Residential work 67,579 45,035 112,614
ACE 139,044 7i054 146,098
Other 110,120 48,849 158,969
2,109,940 ~337 871 2,447,811
Charity
Direct Support
Costs (see costs (see
note 6) note 7) Totals
Residential work 67i579 7,522 75,101
ACE 139,044 7,054 146,098
Other 88,353 37,513 125,866
294,976 52,089 347,065

Group
2023 2022
as restated
Staffcosts 19341&499 937,174
Direct activity costs 652,508 429,624
Office running costs 97,835 78,429
Bad debt 18,098
2109,940 1,445,227
Charity
2023 2022
as restated
5
Staffcosts 200,426 65,111
Direct activity costs 91,611 22,287
Office running costs 2,938 54,034
294,975 141,432

roup
Support Other Depreciation Governance
salaries costs costs costs Totals
5
Workshops 28,585 2,542 37,046 14,145 82418
Food distribution 289585 809 28482 4,500 62,276
Cafe 119462 58 321 11,841
Kitchen training 2,859 58 17,781 321 21)019
Rehabilitation 32,090 1413 19,425 6,751 59,479
Residential work 29722 1,784 409529 45,035
ACE 7,054 7,054
Other 39,346 1,099 2,296 6,108 48,849
142,927 8,501 106,714 79,729 337,871
Charity
Other Depreciation Governance
costs costs costs Totals
5 5
Residential work 29722 4,800 7,522
ACE 7,054 7,054
Other 19784 35,729 ~37 513
~2722 ~1784 47,583 ~52089

asis ofuse ofresources.
Governance costs 2023 2022
as restated
8
Professional and legal fees 79,729 50,853
79,729 50,853

2023 2022
as restated
Auditor's remuneration 4,800 4,800
Depreciation - owned assets 91,774 107,550
Deficit on disposal of fixed assets 14,940
Operating
Auditor's
lease rentals
remuneration
-accountancy fees 2,855
4,100
5,491
~5300
Charity
2023 2022
as restated
5
Auditor's remuneration 4,800 4,800
Depreciation - owned assets 1,782 999

10. STAFF COSTS
a) Employees 2023 2022
as restated
Salaries and wages 19336,688 978,601
Pension costs - money purchase 279972 18,833
Employer's
Nl contributions
119779 78,938
1494,439 ~1076372
Staff costs for the trading subsidiary included above 1484,013 ~1002,597
b) Employees
earning more than 860,000
Number Number
680,000 - $90,000 I I
c)The key rnanagernent ofthe group comprise the trustees
and senior staff
(as set out on page 4).
The trustees do not receive any remuneration for their services.
The total employee benefits ofother key management were as fofiows:
31h,h22 231,530
d) Average staff numbers
The average number ofemployees referred to above, was as follows:-
2022 2022
Charity 7 2
Trading subsidiary 48 45
55 47

Group
Unrestricted Restricted Total
funds funds funds
6 6
INCOME AND ENDOWMENTS FROM
Donations
and legacies
148,431 8,000 156,431
Charitable
activities
Workshops 805,632 805,632
Food distribution 259,252 32,535 291,787
Cafe 23,439 23,439
Kitchen training 80,526 80,526
Rehabilitation 183,937 227,019 410,956
Residential
work
27,167 27,167
Social value ~433679 433,679
Total 1,881,537 ~348 080 ~2229,617
EXPENDITURE ON
Raising funds 11,844 11,844
Charitable
activities
Workshops 729,328 8,000 737,328
Food distribution 274,777 14,526 289,303
Cafe 59,177 59,177
Kitchen training 3,297 1,239 4,536
Rehabilitation 221,013 225,425 446,438
Residential
work
175,449 175,449
Other 55444 55,444
Total 1,530,329 ~249 190 ~1779519
NET INCOME 351,208 98,890 450,098
Transfers between funds (3888( 3(88
Net movement in funds 347,320 102,778 450,098
RECONCILIATION OF FUNDS
Total funds brought forward 942,086 942,086
TOTAL FUNDS CARRIED FORWARD 1,289,406 ~102778 1,392,184

COMPARATIVES COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES FOR THE STATEMENT OFFINANCIAL ACTIVITIES FOR THE STATEMENT OFFINANCIAL ACTIVITIES FOR THE STATEMENT OFFINANCIAL ACTIVITIES —continued
Charity
Unrestricted Restricted Total
funds funds funds
8 8
INCOME AND ENDOWMENTS FROM
Donations and legacies 485,254 8,000 493,254
Charitable activities
Residential work 27,167 27,167
Total ~512421 8,000 520,421
EXPENDITURE ON
Raising funds 11,844 11,844
Charitable activities
Residential work 166,903 8,000 174,903
Other 546 546
Total 179293 ~8000 ~187293
iVETINCOME 333,128 333,128
RECONCILIATION OFFUNDS
Total funds brought forward 822,272 822,272
TOTAL FUNDS CARRIED FORWARD 1,155,400 - 1 155400

Group Equipinent,
Improveinents fixtures
to aild Motor Computer
property
I
fittings
6
vehicles equipment Totals
COST
At 30 April 2022 3,610 480,087 96,726 ~ 23,672 604,095
Additions 19,778 3,090 22,868
Disposals ~262 593 216 ~262
7
At 29April 2023 3,610 ~237272 ~96726 26,978 364,586
DEPRECIATION
At 30 April 2022 3,610 308,816 38,925 13,545 364,896
Charge for
Eliminated
year
on disposal
65,289
~246,990)
23,525 2,960
~44
91)774
~247 437)
At 29 April 2023 ~3610 ~127115 ~62 450 ~16058 209,233
NET BOOKVALUE
At 29 April 2023 110,157 34,276 10,920 155,353
At 29 April 2022 ~171271 57,801 10,127 239,199
Charity
Equipment,
Improvements fixtures
to slid Motor Computer
property fittings vehicles equipment Totals
6 5 5 6
COST
At 30April 2022 3,610 49,756 1&800 6,734 61,900
Additions 1,099 1,099
At 29April 2023 3,610 50,855 1,800 6,734 62,999
DEPRECIATION
At 30April 2022 3,610 34408 Ii800 6,734 46,452
Charge for year 1,782 1,782
At 29April 2023 3,610 36,090 ~1800 6,734 48,234
NET BOOK VALUE
At 29April 2023 14,765 ~14765
At 29 April 2022 15,448 15,448

14. FIXED ASSETINVEST MENTS
Charity Shares in
group
undertakings
COST LESSIMPAIRMENT
At 30April 2022 and 29 April 2023 100
NET BOOKVALUE
At 29April 2023 100
At 29April 2022 100
There were no investment assets outside the UK.
15. DEBTORS:AMOUNTS FALLING DUK WITHIN ONE YEAR
Group
2023 2022
as restated
Trade debtors 85493 83,835
Grants and income receivable 388,750 407,477
Other debtors 12,000 9,291
Prepayments 28,414 42,164
514,557 542,767
Charity
2023 2022
as restated
Trade debtors 1,300
Amounts
owed by group
undertakings 366,035 243,664
Grants and income receivable 69307 4,833
Other debtors 181 600
Prepayrnents 5,144
377,667 2~50 397
16. CURRENT ASSETINVESTMENTS
Group
2023 2022
as restated
Unlisted
investments
94480.
Charity
2023 2022
as restated
8 6
Unlisted
investments

Group
2023 2022
as restated
Finance leases (see note 18) 48,819
Trade creditors 26&552 99,349
Social security and other taxes 33,130 21,889
VAT 6$)700 51,272
Other creditors 36,097 79,770
Accrued expenses and deferred income 177,521 127,528
342,000 428,627
y
2023 2022
as restated
Trade creditors 3,788 3,007
Social security and other taxes 6,403 2,196
Other creditors 6,494 3,580
Accrued expenses ~13849 9,694
30,534 ~18477

Group
2023 2022
as restated
Finance leases (see note 18) 9,280
9,280

Finance leases Finance leases
2023 2022
As restated
6
Net obligations repayable:
Within one year 48,819
Between one and five years 9,280
58,099
Non-cancellable
operating
leases
2023 2022
as restated
K
Within one year 96,136 95,149
Between one and five years 270,928 364,925
ln more than five years 165,000 220,000
532,064 680,074
Ltd (RLL),for the accommodation
space at the reg
istered
oflice. The relevant figures are as
follows:
2023 2022
As restated
Due within one year 55,000 55,000
Due within 2to 5years 220,000 220,000
Due in more than 5years 165,000 220,000
44II,IIOO 400 000

Group
Prior Net Transfers
At year movements between
30.4.22 adjusnnents in funds funds 29.4.23
5
Unrestricted funds
General fund 1489,406 307,444 5,482 1,602,332
Restricted funds
Capital Donation —New
Kitchen 79,287 (17,781) 61,506
Selnet 5,482 (5,482)
ASDA —Capital 18&010 (4,076) 13,934
Lancashire & Cumbria
Core 5,000 5,000
ACE 48,399 48399
5,482 97497 31,542 5,482 128,839
TOTAL FUNDS 1,294,888 97897 338,986 1~&731 171
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 2,091,716 (1,784&272) 307&444
Restricted funds
Albert Gubay 24,673 (24,673)
Capital Donation -New Kitchen (17&781) (179781)
Vinci 30,000 (30,000)
Selnet 57,258 (57458)
ASDA -Capital (4,076) (4,076)
Lancashire &Cumbria Core 130,721 (125,721) 5,000
TNLCF (The National Lottery Charity
Fund) 77,449 (77,449)
Placements 19,426 (19,426)
ACE 194,497 (146,098) 48499
Training
Fareshare
1,025
46,337
(1,025)
~46,337
581386 ~548844 31,542
TOTALFUNDS 2,673,102 ~&33.116 338986

Group
Comparatives
for movement
in funds
Net Transfers
At movement between At
30.4.21 in funds funds 29.4.22
Unrestricted funds
General fund 897,086 396,208 (703,888) 589,406
Designated
fund
45,000 ~45,000 700,000 700,000
942,086 351,208 (3,888) 1,289,406
Restricted funds
Capital Donation —New Kitchen 79,287 79,287
Selnet 5,482 5,482
ASDA —Capital 18,010 18,010
TNLCF (The
Fund)
National Lottery Charity 1,594 ~1594)
98,891 ~3888 102,779
TOTAL FUNDS 942,086 450,099 1,392,185

Comparative
net move ment
in funds, included
in the
above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund
Designated
fund
1,881,537 (1,485,329)
(45,000)
396,208
~45,000)
1,881,537 (1,530,329) 351,208
Restricted
funds
Albert Gubay 8,000 (8,000)
Capital Donation - New Kitchen 80,526 (1,239) 79,287
ASDA-Food 5,905 (5,905)
Vinci 30,000 (30,000)
Selnet 45,883 (45,883)
Preston CVFS Covid Response Fund 5,000 (5,000)
ASDA -Capital 22,995 (4,985) 18,010
Mask making 353 (353)
Fareshare (Sainsbury's Easter Resilience
Fund) 1,929 (1,929)
Fareshare (Tesco)
1,354 (1,354)
Lancashire & Cumbria Core 90,872 (90,872)
TNLCF (The
Fund)
National Lottery Charity 55,264 ~53670) 1,594
~348 081 (249,190) ~98891
TOTALFUNDS ~2229 618 (1,779,519) 450,099
Charity
Net
movement At
At 1.5.22 in funds 30.4.23
6
Unrestricted funds
General fund 455,400 432,507 887,907
Designated
fund
700,000 700,000
Restricted
funds
ACE 48499 48,399
TOTAL FUiNDS ~1155,400 ~480 906 ~1636,306

Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 633,474 (200'67) 432,507
Restricted
funds
ACE 194,497 (146,098) 48)399
TOTAL FUNDS 827,971 ~347065 480,906
Comparatives for movemeat in funds
Net Transfers
movement between At
At 1.5.21 in funds funds 30.4.22
6 8
Unrestricted funds
General fund 777,272 378,128 (700,000) 455,400
Designated
fund
45,000 ~45,000 700,000 700,000
822,272 ~333 128 1,155,400
TOTAL FUNDS 822,272 333,128 1,155,400
Incoming Resources Movement
resources expended in funds
8 8
Unrestricted
funds
General fund 512,421 (134,293) 378,128
Designated
fund
~45 000 ~45,000
512,421 (179,293) 333,128
Restricted funds
Albert Gubay 8,000 (8,000)
TOTAL FUNDS 520,421 ~187,293) 333,128