2023-03-31-accounts

Trustees' Report.	Trustees' Report.						3
independent	Auditors'	Report to the	Trustees and Members. .				31
Consolidated	Statement	ofFinancial	Activities (including		an Income L Expenditure	account) ....
Balance Sheet and ConsoIdaled Balance				Sheet ..
Statement of	Cash Flows and Consolidated			Statement	ofCash Flows.
Hates to the	Financial	Statements.					39

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Charity	Number	Number			1119541
Company		Number			06243811
Principal		Address	and Registered	Office	The Healthy		Living Centre
					Farm House		Rise
					Exminster
					Devon
					EX6 8AT
Auditors					Albert Goodman			LLP
					Goodwood		House
					Blackbrook		Park	Avenue
					Taunton
					Somerset
					TA1 2PX
Primary	bankers				NatWest
					18St Thomas Centre
					Exeter
					EX4 1DE
Solicitors					Tozers LLP
					Broadwalk	House
					Southernhay		West
					Exeter
					Devon
					EX1 1UA

Reserves		k'000
All reserves		2,804
Less restricted funds		-670
Less unrestricted	fixed assets	-711
Remaining free	reserves	1,423

					2023			2022
			Unres-	Res-	Total	Unres-	Res-	Total
			tricted	tricted		tricted	tricted
		Notes	E			E	6
Income from:
Donations and legacies		2	32,619	138	32,757	57,276	8,047	65,323
Charitable activities		3	4,506,288	279,943	4,786,231	4,378,442	233,927	4,612,369
Other trading activities		4	18,478		18,478	7,305		7,305
Investments		5	8,919		8,919	507		507
Total income			4,566,304	280,081	4,846,385	4,443,530	241,974	4,685,504
Expenditure on:
Charitable activities		6	4,568,945	239,507	4,808,452	4,614,962	359,365	4,974,327
Other expenditure						634		634
Total expenditure			4,568,945	239,507	4,808,452	4,615,596	359,365	4,974,961
Net (loss)/gain on		10a	(7,439)		(7,439)	12,797		12,797
investments
Net income/(expenditure)			(10,080)	40,574	30,494	(159,269)	(117,391)	(276,660)
Transfer between funds						455,919	(455,919)
Net movement in
funds for the year			(10,080)	40,574	30,494	296,650	(573,310)	(276,660)
Reconciliation offunds
Total funds brought	forward		2,144,241	629,636	2,773,877	1,847,591	1,202,946	3,050,537
Total funds carried	forward		2,134,161	670,210	2,804,371	2,144,241	629,636	2,773,877

					2023	2023	2022	2022
					8	6	8
				Notes	Group	Charity	Group	Charity
Fixed assets
Tangible fixed assets				9	1,261,186	1,261,186	1,250,914	1,244,254
Investments - Listed				loa	157,901	157,901	311,623	311,623
Investments				10b		1		1
					1,419,087	1,419,088	1,562,537	1,555,878
Nonwurrent assets
Debtors				11	3,000	3,000
Current assets
Stock					712	712	712	712
Debtors				11	1,186,935	1,186,935	612,798	642,635
Cash at bank and		in	hand		961,573	961,573	1,152,366	1,033,030
					2,149,220	2,149,220	1,765,876	1,676,377
Liabilities:
Creditors: amounts			falling due within	12	(766,936)	(766,936)	(554,536)	(437,718)
one year
Net current assets					1,382,284	1,382,284	1,211,340	1,238,659
Total assets less	current liabilities				2,804,371	2,804,372	2,773,877	2,794,537
The funds ofthe	charity:
Unrestricted funds:
General funds					1,870,611	1,870,612	1,714,856	2,077,204
Designated funds					263,550	263,550	429,385	129,904
Total unrestricted	funds			13	2,134,161	2,134,162	2,144,241	2,207,108
Restricted funds				13	670,210	670,210	629,636	587,429
Total charity funds					2,804,371	2,804,372	2,773,877	2,794,537

				2023	2022
			Notes	Group	Group
Cash flows from operating		activities
Net income / (expenditure)		for the year		30,494	(260,172)
Adjustments to cash flows		from non-cash	items:
Depreciation and amortisation			9	52,601	80,280
Loss on disposal of fixed assets				6,660
Interest receivable			5	(8,919)	(507)
Investment revaluations				7,439	(12,797)
Investment in joint venture					(15,854)
				88,275	(209,050)
(Increase) / decrease in debtors			11	(577,137)	231,996
Increase / (decrease) in creditors			12	212,400	(20,950)
Net cash flow from operations				(276,462)	1,996
Cash flows from investing activities
Purchase oftangible fixed		assets		(69,533)	(8,755)
Interest received				8,919	507
Acquisition of investments				(78,717)
Investment disposals				225,000
				85,669	(8,248)
Net increase in cash and
cash equivalents				(190,793)	(6,252)
Cash and cash equivalents		at the		1,152,366	1,158,618
beginning ofthe reporting	period
Cash and cash equivalents		at the		961,573	1,152,366
end ofthe reporting period
Cash &Cash equivalents		reconciliation:
Cash at bank				961,573	1,152,366
Total cash &cash equivalents at the				961,573	1,152,366
end ofthe reporting period

2	Donations	Donations	and legacies	and legacies
					Unres-	Res-		Unres-	Res-
					tricted	tricted	2023	tricted	tricted	2022
					fundsf	funds K	Total	funds	funds F	Total K
	Donations				32,619	138	32,757	40,532	8,047	48,579
	Sundry Income
Exceptional		government		funding
Coronavirus		Job	Retention
	Scheme Grant*							11,619		11,619
Other Covid		Grants						5,125		5,125
					32,619	138	32,757	57,276	8,047	65,323

3 Income from charitable	3 Income from charitable	activities
		Unres-	Res-		Unres-	Res-
		tricted	tricted	2023	tricted	tricted	2022
		funds	funds	Total	funds	funds	Total
			E	E	E	E	E
Hospital Discharge		836,104		836,104	476,017		476,017
Devon Carers Centre		2,660,919		2,660,919	2,493,023		2,493,023
Budleigh Hospital
Wellbeing Hub					207, 131		207,131
Neighbourhood Friends			201,533	201,533		178,923	178,923
Voluntary Representation
on Health		181,749		181,749	178,000		178,000
Diabetes Westbank					111,205		111,205
Westbank Community
Support		23,108		23,108	27,597		27,597
Healthy Neighbourhoods
(Big Lottery 0010287095)						55,004	55,004
Devon Diabetes SIB
Dev Fund		199,617		199,617	297,633		297,633
Young Carers		237,375		237,375	232,479		232,479
Coffee on the Corner		23,916		23,916	10,325		10,325
Westbank Adult Services		34,271		34,271	39,409		39,409
Kidzone		65,584		65,584	58,736		58,736
Fitness Suite Income		48,062		48,062	58,707		58,707
Gym Club					19		19
Hospitality		38,604		38,604	23,413		23,413
Food Services I Kitchen		5,745		5,745	16,612		16,612
Volunteering		10,299	12,000	22,299	6,051		6,051
The Community Cookery
School at Westbank			66,410	66,410
Hartwell House and Shop					10,995		10,995
DCC sitting service pilot		48,240		48,240	58,611		58,611
Community link workers		44,010		44,010
Pathfinder Community	Building	38,329		38,329
Other		10,356		10,356	72,479		72,479
		4,506,288	279,943	4,786,231	4,378,442	233,927	4,612,369

			Unres-	Res-		Unres-	Res-
			tricted	tricted	2023	tricted	tricted	2022
			funds	funds	Total	funds	funds	Total
			k		F	E	K	K
Starcross	shop
and meeting		place				2,437		2,437
Fundraising	and functions		18,478		18,478	4,868		4,868
			18,478		18,478	7,305		7,305

		Unres-	Res-		Unres-	Res-
		tricted	tricted	2023	tricted	tricted	2022
		funds	funds	Total	funds	funds	Total
		K			f
Bank	interest	8,919		8,919	507		507

Split by fun	d:
		Unres-	Res-	2023	Unres-	Res-	2022
		tricted	tricted	Total	tricted	tricted	Total
		F			E		F
Charitable	activities
Purchases		18,514	170	18,684	21,554		21,554
Premises		146,496	5,854	152,350	286,178	460	286,638
Fund activities		740,840	21,234	762,074	661,723	11,972	673,695
Depreciation		24,775	27,826	52,601	59,423	20,857	80,280
General administration		371,200	27,742	398,942	380,992	27,826	408,818
Wages and	salaries	3,103,124	128,864	3,231.988	3,153,401	83,881	3,237,282
Other staff	costs	104,433	27,817	132,250	(43,381)	172,013	128,632
Legal and professional		39,670		39,670	77,023	37,832	114,855
Interest		5,743		5,743	1,019	4,524	5,543
Governance	costs
Audit 8 accountancy		14,150		14,150	17,030		17,030
		4,568,945	239,507	4,808,452	4,614,962	359,365	4,974,327
Split by cost:
			Physical &		Children
			Emotional		&Family	Central	2023
		Volunteering	Wellbeing	Carers	Services	Support	Total
		E	E	F			E
Charitable	activities
Purchases		6,888	75	1,254	9,631	836	18,684
Premises		21,076	2,164	36,549	108,296	(15,735)	152,350
Fund activities		485,005	4,030	178,772	(13,332)	107,599	762,074
Depreciation		16,580	17,295	6,000	7,020	5,706	52,601
General administration		59,009	22,695	547,545	50,875	(281,182)	398,942
Wages and	salaries	296,700	132,989	2,057,171	257,049	488,079	3,231,988
Other staff costs		32,577	1,394	54,302	8,990	34,987	132,250
Legal and professional			11,207	7,360	3,084	18,019	39,670
Interest		280		480	261	4,722	5,743
Governance	costs
Audit &accountancy						14,150	14,150
		918,115	191,849	2,889,433	431,874	377,181	4,808,452

			Physical &		Children
			Emotional		& Family	Central	2022
		Volunteering	Wellbeing	Carers	Services	Support	Total
		K				E
Charitable	activities
Purchases		5,603	6,924	508	8,391	128	21,554
Premises		17,808	162,738	14,920	140,564	(49,392)	286,638
Fund activities		473,049	12,642	188,572	(5,897)	5,329	673,695
Depreciation		10,531	33,758	4,906	16,883	14,202	80,280
General administration		89,550	105,353	637,678	68,261	(492,024)	408,818
Wages and	salaries	303,080	376,309	1,900,976	240,833	416,084	3,237,282
Other staff	costs	45,661	10,451	45,618	8,234	18,668	128,632
Legal and professional		4,524	5,750	2,060	9,421	93,100	114,855
Interest		250	744	1,464	322	2,763	5,543
Governance	costs
Audit &accountancy			330			16,700	17,030
		950,056	714,999	2,796,702	487,012	25,558	4,974,327

				Charity		Subsidiary	Total	Total
			2023	2022	2023	2022	2023	2022
			E					E
Depreciation of
owned	assets		52,601	66,395		13,885	52,601	80,280
Operating lease expenses			22,572	67,521			22,572	67,521
Auditors'	remuneration	for:
Current	auditors
-Audit services			13,250				13,250
-Other	services		2,500				2,500
Previous	auditors
- Audit services				16,350		330		16,680
-Other	services		(1,600)	350			(1,600)	350

he average mo	nthly head count was 159staff (2022:	171staff) during the year.
Employment	costs	2023	2022
		E
Wages and salaries		2,802,194	2,860,625
Social security	costs	217,417	203,975
Pension costs		77,345	81,643
Redundancy		7,564
Freelance staff and other staff costs		127,468	91,039
		3,231,988	3,237,282

2023	2022
number	number

9 Tangible fixed assets
Group
	Freehold	Equipment	Computers	Motor	Total
	property			Vehicles
	E	E
Cost
At 1 April 2022	1,732,273	448,551	113,648	85,466	2,379,938
Additions	32,396	34,697	2,440		69,533
Disposals		(91,612)	(26,541)	(21,744)	(139,897)
At 31 March 2023	1,764,669	391,636	89,547	63,722	2,309,574
Depreciation
At 1 April 2022	512,029	428,368	108,597	80,030	1,129,024
Charge for the year	35,132	14,917	2,552		52,601
Eliminated on disposals		(90,649)	(26,280)	(16,308)	(133,237)
At 31 March 2023	547,161	352,636	84,869	63,722	1,048,388
Net book value
At 31 March 2023	1,217,508	39,000	4,678		1,261,186
At 31 March 2022	1,220,244	20,183	5,051	5,436	1,250,914

10a Inve	stments —UK Listed	(Group and Charity)
			Total	Total
			2023	2022f
Market value at 1 April 2022			311,623	298,826
Additions			78,717
Disposals			(225,000)
Unrealised	(loss) Igain arising	in year	(7,439)	12,797
Market value at 31 March 2023			157,901	311,623

10b	Investments	Investments
			Charity	Group
	Cost
	At 1 April	2022	190,001	634
	Disposal	ofjoint venture	(190,000)	(634)
	At 31 March 2023
	Provision
	At 1 April	2022	(190,000)	(634)
	Disposal	ofjoint venture	190,000	634
	At 31 March 2023
	Carrying	amount
	At 1 April	2022
	At 31 March 2023

				2023	2022
Turnover					278,462
Cost ofsales					(133,436)
Gross profit					145,026
Administrative expenses					(202,958)
Operating profit					(57,932)
Exceptional items	- write	offofassets		70,659
Profit before tax &	profit for the financial year			70,659	(57,932)
Retained earnings	brought forward		in subsidiary	(70,660)	(12,728)
Retained earnings	carried forward		in subsidiary	(1)	(70,660)
The assets and liabilities		were:
Tangible assets					6,660
Current assets					196,281
Current liabilities					(273,600)
Total net assets					(70,659)
Called up share capital				1	1
Profit and loss reserve				(1)	(70,660)
					(70,659)

Current asset	s - Debtors
			2023		2022
		Group	Charity	Group	Charity
					F
Trade debtors		980,751	980,751	265,775	261,010
Prepayments	and accrued income	123,920	123,920	114,027	106,810
Other debtors		24,922	24,922	63,730	2,989
Amounts due	by LWTC	57,342	57,342	169,266	169,266
Amounts owed by WCE					102,560
		1,186,935	1,186,935	612,798	642,635
Non current	assets - Debtors
Other debtors		3,000	3,000

Creditors: Amounts	fa	lling due within	one year
				2023		2022
			Group	Charity	Group	Charity
			E	E	E
Trade creditors			294,933	294,933	258,506	154,196
Accruals and deferred		income	186,824	186,824	105,671	87,294
Taxation and social	security		215,690	215,690	189,569	195,436
Other creditors			69,489	69,489	790	792
			766,936	766,936	554,536	437,718
Deferred Income
				2023		2022
			Group	Charity	Group	Charity
			E		E	E
Deferred income at	1 April 2022		1,868	1,868	64,518	64,518
Released from previous		years	(1,868)	(1,868)	(64,518)	(64,518)
Resources deferred	in	the year	119,382	119,382	1,868	1,868
Deferred Income at	31	March 2023	119,382	119,382	1,868	1,868

13 Summary o	f movement in fu	nds- Group
		Opening balance	Income	Expenditure	Transfers &losses	Closing balance
		6			6	6
Unrestricted funds - Group
General fund		1,714,856	4,537,813	(4,374,619)	(7,439)	1,870,611
		1,714,856	4,537,813	(4,374,619)	(7,439)	1,870,611
Designated funds	- Group
Covid 19Contingency Business development fund		50,000 250,989		(85,479)		50,000 165,510
Community Support and Outreach		128,396	28,491	(108,847)		48,040
Total designated	funds	429,385	28,491	(194,326)		263,550
Total unrestricted		2,144,241	4,566,304	(4,568,945)	(7,439)	2,134,161
Restricted funds	- Group
Westbank Building Capital Healthy Living Centre Capital		93,329 438,655		(3,589) (13,706)		89,740 424,949
SEIFCapital Grant		45,682		(10,531)		35,151
Neighbourhood Friends Exeter Living Well at Home		(2,803) 37,085	201,671	(204,203)		(5,335) 37,085
WEB Area		17,688				17,688
Chatty Bus Chatty Trains			8,000 4,000	(5,821) (1,657)		2,179 2,343
Community Cookery School
at Westbank			66,410			66,410
Total restricted		629,636	280,081	(239,507)		670,210
Total funds		2,773,877	4,846,385	(4,808,452)	(7,439)	2,804,371

Summary of move	ment in fu	nds —Group (2	022)
		Opening			Transfers	Closing
		balance	Income	Expenditure	&gains	balance
		K			E
Unrestricted funds - Group
General fund		1,337,025	4,390,362	(4,481,247)	468,716	1,714,856
		1,337,025	4,390,362	(4,481,247)	468,716	1,714,856
Designated funds - Group
Covid 19Contingency		250,000			(200,000)	50,000
Transport fund Business development fund		17,786 56,290		(25,301)	(17,786) 220,000	250,989
Outreach		75,000		(17,195)	(57,805)
Living well taking control	LLP	634		(634)
Community Support and (previously Social Action/	Outreach	60,000	53,168	(70,363)	85,591	128,396
Volunteering Fund)
Hardship fund		10,000			(10,000)
IT upgrades and ongoing	renewals	20,000			(20,000)
Fund raising		20,856		(20,856)
Total designated funds		510,566	53,168	(134,349)		429,385
Total unrestricted		1,847,591	4,443,530	(4,615,596)	468,716	2,144,241

Summary ofmovemen	t in fu	nds —Group (2	022) (continu	ed)
		Opening			Transfers	Closing
		balance	Income	Expenditure	&gains	balance
			F			Z
Restricted funds - Group
Westbank Building Capital		96,918		(3,589)		93,329
Healthy Living Centre Capital		452,361		(13,706)		438,655
Devon Carers Centre		250,880			(250,880)
SEIFCapital Grant		56,213		(10,531)		45,682
Memory Cafes		3,950			(3,950)
Healthy Neighbourhoods		20,496	56,583	(123,689)	46,610
Neighbourhood Health Watch		9,335			(9,335)
Budleigh Hospital Wellbeing	Hub
-Capital		42,207			(42,207)
Neighbourhood Friends		9,622	185,391	(197,816)		(2,803)
Wellbeing Exeter		4,782		(4,301)	(481)
Wellbeing Crediton		1,403			(1,403)
Community Support		(114)			114
Volunteering Representation	on-
Health and Social Care Teams		16,709			(16,709)
Devon Diabetes SIBDev Fund		(30,941)			30,941
Young Carers		15,309			(15,309)
Time for You		65,001			(65,001)
Schedule Q —Hospital Discharge		131,152			(131,152)
Diabetes Westbank		(2,889)			2,889
Exeter Living Well at Home		37,085				37,085
WEB Area		22,498		(4,810)		17,688
Global Funding		969		(923)	(46)
Total restricted		1,202,946	241,974	(359,365)	(455,919)	629,636
Total funds		3,050,537	4,685,504	(4,974,961)	12,797	2,773,877

					Other net
		Tangible		Cash at	current	Non-
		fixed	Invest-	bank and	assetsl	current
		assets F	ments 6	in hand 6	(liabilities)f	assets 6	Total 6
Unrestricted	funds	711,346	157,901	577,653	420,711	3,000	1,870,611
Designated	funds			263,550			263,550
Restricted	funds	549,840		120,370			670,210
As at 31 March 2023		1,261,186	157,901	961,573	420,711	3,000	2,804,371

					Other net
				Cash at	current
		Fixed	lnvest-	bank and	assetsl
		assets	ments	in hand	(liabilities)	Total
		6				F
Unrestricted	funds	673,248	311,623	676,936	53,049	1,714,856
Designated	funds			423,460	5,925	429,385
Restricted	funds	577,666		51,970		629,636
As at 31 March 2022		1,250,914	311,623	1,152,366	58,974	2,773,877

19 Financial	19 Financial	instruments	instruments
Categorisation		offinancial		instruments
										2023	2022
Financial	assets		measured	at fair value through			income		and
expenditure account										157,901	311,623
Financial	assets		that are debt		instruments	measured		at
amortised	cost									2,094,175	1,685,677
										2,252,076	1,997,300
Financial	liabilities		measured		at amortised	cost				431,864	363,099
Item ofincome,			expenditure,		gain or losses
								Income		Expense	Net gains	Net losses
2023										E
Financial	assets		measured	at fair value through
income and expenditure account								8,919				7,439
Financial	assets		that are debt		instruments
measured	at amortised cost
Financial	liabilities		measured		at amortised	cost
								8,919				7,439
2022								Incomef		Expensef	Net gains	Net losses
Financial	assets		measured	at fair value through
income and expenditure account									507		12,797
Financial	assets		that are debt		instruments
measured	at amortised cost
Financial	liabilities		measured		at amortised	cost
									507		12,797