Registered Company ii) England and Wales No. 06291384 Registered Cl)arity No. 1121205 T(lMILE HOUSE The Queen's Award forvoluntary Servl¢e YheMBElorvolunteeigroups Wellness and Sensory Centre REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR TWINKLE HOUSE LIMITED Alexander Myerson & Co Ltd Chartered Accoiinlanls 61 Rodiiey Street Liverpool. Merseyside, L19
Tir1[1 |ILL- I Joubf. Ll- cotKII'L-.lil-i-o Q)F l-l., F I-IIKI}.; fKI(:1141.. S1141-LlifiFKIT.£ 'r14r YL/J.R lDr.1) 2fj FIC14 2:02.4 Paoe Report of Ilie Trustees I iidependenl Exaiiiiiier's Report S12teinenl or rinancial Aclivities Ba5aiice Sheet Notes lo Lhe Financial Slateinenls Detailed Stateii)eni of Fi11211CIGI P,Ciivilies
I-IItIIIQI<I..E [-,' OU S k l.l-D RI-. PORI- OF -I-HF I-RUCTELS FOPN -1-14E YEP,R EIIDLD 3 1 lifi14RGH 20?.A. Tlie fi nancial sta. eineiils liave piepai'ed in accordance with Ilie acccuniino policies Srl out iii iioles lo the accounts and coinply viilli Ine Ch2rity's governiiig dociimeiil, the Charities Act 2011 aiid Accouiiling 2nd Reporting by Charities.. Slaleiiieiit of Recominended PracLice applicable lo charities prepariiio th eir accounts in accor(ianGe with the Cliarities SORP (FRS 102). RFfr..Rl=NCf. AND ADIVIINII,SI"KA Tivf. Df.l-AILS Registered Compansi numFJer 06291384 (Englaiid and Wales) Registered Charity 11 LIni Fjei. 1121205 Registered office 2 Goi'sey Place, East Gillibrands, Skelmersdale, Lancasliire WN8 9UP Trusteea Tina Giannasi Geoff Jowell aiiiiie Ross Davina Hanloii TrLislee / Chair I"riistee Ti'Lislee Trustee- aijpoinled 19110123 oiiipaiiy Sec,retary Mi's D Milleii Iiidei)eiidei)t examl Iier Alexaiider Myersoii & Co Llo Cliarlered Accou ntaiils & Regislerea ALid ilors Alexaiider House 61 Rodney Street Liverpool Merseyside L19ER STf4UCo-i-IJRE, GOVI-RIKIAI4LI ANII VIAlklAGLfcikNI' Goiiei'ri i17g docunieiit The Charity 1S CDlltrolled by ils governiiig docLiiiients, a deed of tru'st, and constilules a Liiiiiled Coiiip21)I, liiniled by gliaraiilee, as defiiie(i by the Conipaiiies Act 2006. IRIS IK manag 8n181it The Trustees have a dLily lo ideiili151 2nd review the r'isks to which the Cliai'ilsl Is tsxI)o<ecl 211cI lo ensure appi-opriale coiilrols are in place lo pi'ovide reasonal)lo SSSU l'ance egaiiisl I r?,ud 2iid eii'oi. OBJE.CI-IIIFS AND AIILIIS The ol)jecls of Ilie organisalion ar'e lo provide mLilli-sensoi-y facilities ror leariiing suppoi-l needs arid recreation iii Ilie interest of social vielfare. Iii parlicL,'lar l)Lil viithoul Iiinilalioii: ior children and ad Ll Ils witli any Di521)ilily, IIIIPairnieiil, Learn ing Disability or illiiess iii 01 dei. lo iniprove quulity of life. Tiiiiin kle House i)rovides a safe aiid velcoiming environiiienl ior faiiiilies aiid indivicluals ii,iilh oi. iiiilhoLIt aiiy tt(Iciilional iieeds arid issues. The &iin of Tiviiikle Holise is lo improve tlie meiilal healtli aiid Viiell-beiiig of cli ilciren ano, youno i)eoi)le ii¥'illi or wilhoLIt any clddiiioiial Iieed oi. impairiiieiil (including Inose Liiidiagiioseo,) aiid SLIPPOI I to their. Ctyl'ei's We do Iliis ljy providing a ltsiige of suppori services aiid i)rogr2niiiies to hell) build coiiTi(ieiice, eiiioti01121 iesilioiice: iiicrease skills ano rflloiiiilndge lo hels) childi'en aiid yOLing people. alici Ilieir Families liecorne moi'c re51 lienl: al)le lo self-supporl and le2d liappier lives. Wle i)rovide advice arid eiiioiional QLlPI)orl LO C8rers 3nd OLII. Sl)gcialisL therane ulic f2cililies are available to ilie iiiidei. comiiiiiiiity.
l%f_13OR-i Ok+ '-i-Ii' l- I P,USTI- LL. ro R "i H F. I'LIIP l-NfJLD 3.1 iifil2.Iv)L14 20?.4 Througli our supi)ort 2nd i)1 eveiilative ii¥iorl(. we lielp i edLice the ris1< of children aiid Ilieir faiiiilies i-equiriiig clinical inlerveiitions aiid sitiialioiis worseniiig. Our work eli hances qLiality of l ile by ensLiriiig OLII. service Lisers. needs are Imet in an approi)riate, adaplal)le environinent vihere they feel sale, u nderstood arid SLipporled Positive deve lopme nts as ve ljogan a nev¥1 finaiicial yeai, and diff iGLIIKies faced from J uiio ?.023 I n July 2023 we begaii OLI1 year of tlie 3-year lottery fLiiid ing Moving Forward. U p until J Line 1 Oph 2023, we Ivere on largel lo Inatch our expectations of reachiiig tlie I St year goal of iiicreasiiig our own incoiiie geiierated Ihroii91i tlie hiriiig of our seiisoi'y based rooims aiid hyd ro pool. Tliere is iio doubt Ilial as a sinall orgaiiisalion we are facing a fall 111 QLir i nconie d ue to tliese exti'aordiiiary events Ilial occu rred froiii J u ne l Olli Ilial iiiipacted Olir delivery a nd services Ll Iltil December 2023. As i)ait of OLir funded Welll)eiiig Pi'ograinnie, we continue to ada pt OLir sensory sessioiis providiiig faiiiilies with childreii with sensory processiiig iieeds to exi)erience a i)osilive aiid iiiodelling experience that enables f21nilies to Iiiove forward ivilh increased awai-eness for tlieir children's iieeds. We were notified in Janiiary 2023 that oui- AdLIII Sleep service would be I'ecoii)Inissioiied for a fLirllier year until Marcli 2025 and oui. Children's and young people sleep sei'vice was I'econiirissioned for a fLirlher year froin Noveiiil)ei' 2023 until October 2Q24. We begaii developiiig a i)laii to deliver with tlie new Pai n Maiiageiiieiil coini)aiiy tlial wanled LIS to coiilinue to deliver oui. alteri)alive therapies SLipporl. The Gliange in arraiigeiiieiils viei'e that we ViOLild iiivoice Coniiecl Heallli upon the coiiiplelio ri of such COLSrses. OLir J List Relax classes slarlecl iii April 2023 rLlli Iiing weekly for Iliose clieiils i-eferred Iroin Wesl Lancasli ire Pain M ali ageirent sei'vice. What did ive achleve this year aiid who did we l'each? Desi)Ile all levels of plaiis and arraiigeiiieiils for tl'ie developiiieiil of tlie Welll)eing Progi'21niMe all activity liad lo slop as previolisly rei)01 led due lo Ilie devaslaliiig flood iiig caused Ihi'oLiglioul Ilie l)uildi ng and forciiig us lo close Ilie bLiilding fi'oin July to Septeint)er 2023 with li niited services delivered uiilil Oclobei., This diial eveiit of flood ing and pool breakdown lin)iled all ou i al)ilily lo earn OLir owii inco me dLie to the hLiildiiig l)eiiig Liiiliabitable to Ilie PLiblic Lintil Sei)leinber 2023. The insLiraiice weiil soiiieway lo cover the loss of iiicoiiie iii our Siii'eable I'ooiiis however the pool closLlI'e coiild iiot be supi)leiiieiiled hy oui. insLirance, and Iliis ii)eanl a fiiiaNcial loss ol bookings of £30,000 d Liriiig Ilial i)eriod. All OLir Activities Ll nder oui. Wellbei lig Prograinme Liiiil)rella vere Slispeiided fi-oiii JLine 2023 Liiilil eiid of Oclol)ei'lNove iiil)ei'. We Inaiiaged to deliver just 01)e set of courses froiii Novembei- to Decenil)ei- aiid cliild ren aged belweeii S 11 participated witli IiLiiiibers of leii coiiii)leting tlie sessioiis along 1411111 OLir yoga foi- carei s and a beg iiinei s yoga class of twelve pai'lici pants. Coiiiimeiits received from botli pareiils a11d Ilie cliild reii tlieinselves i-eflect the iiiipact of OLir courses.. I liave started 5elf-settliiig arid fiiid it ea5121' to caliii dowii / Sleeijiiig l)etter / Caliniiig dowii after scliool I Wlien l aim an91'y, I cal iii dowii13etter. se1101.Y AKiareiiess worl(shorJs for Paronts I n Api il 2023 we i iilroduced an adapted Inetliod lo deliver OLir seiisoiy sessioiis by providiiig 3 2-IIoLir woikshoi) for parents wlio cliildren witli or wilhoLIt a diag iiosis. Undeislaiidiiig Ilie i mpact of sensoi'y iieeds can prevent furlher coiiflicl williin a fainily and provide iiisighl and Linderstandiiig to both parents, Ilie children tlieniselves and sibliiigs. We liave also received feedback thal concentratioii and tlierefore edLicalioii application has iiiiproved. Fai)iilies are encoLlI'aged lo gel iiivolved i n Ilie sensoi y sessioii and lo take ideas lioiiie to ti'y iii theii owii environmeiils. Fi'oin Api il lo Mai'cli 2024, we still maiiaged to SLI Pl)ort 20 pareiits aiicl gLiardiaiis. Feed back such a5.. The cou Ise has beeii vei-y iiseful, soine great lips... .. Hoping a lol of the tips are LisefLiI to Iry lillle boy arid lielp liiiii with liis sensory. . Exlreniely iisefLI I, lots of heli)ful ideas to link to Liiiderstand ing, . I doil'l feel as alone - It's beeii so good lo coiiie her'e arid ad iiiit and share Iny woi'i-ies arid coiicerns... I feel I cali understand niy daughter whe ri she reacts so stroiigly lo Ire. knowing I can choose to take it personally or under-stand her bellei. and be less reactive
I IKVIIKIK%l_E. HOUSE L."fkJ IEPOR-I- 01- THE-i-RUS"fEI.,s r--QPx l'14E YEAR r.NIL)&D 31 liliARCH 20?.4 VOrl(lg together with the Children and Young Peoples Sleep Sei'vice Ou r children a nd young people's service continues lo oulpei-form ils original iiiarkers of receiving 200 referrals dLiring the period froin Noveiiiber 1 ol lo 3151 October each year. The data captur'ed for tliis reporting i)eriod end ing on Mai'ch 3151 2024, the childreii's aiid yoiiiig i)eople's sleep cliiiic su5)porled 218 fainilies willi 1-1 SLipport aiid peer support via OLir workshops delivered ever'y Imonth. The closing vcorkiiig relalioiish ips we liave amoiig the iiilernal staff leaiii enables families lo be SLipported by our specialist sleep team bul ofteii Iliat SLlI)poI-l is eli hanced by oiir wellbeiiig prograinime aclivilies. Tlie liiiks with Ilie services support the i-eferral jOLiriiey aiid witli the Linderslandiiig that Inany of OLI r fairilies live with beiiig those living with ADH D, ASD. anxiety. sensory iiiipairiiieiil and non-verbal l)ehaviou rs we are especially InindfLI I to eiisLire that the process is siiiii)le yel effective. Siimilarly, OLII. cominissianed adult sleep service has supported 64 iiidividuals experiencing difficulties witli sleep and the detriiiiental effects Iliis lias on their hoiiie and working life aiid their overall wellbeiiig and Inental health. This is a sinall 14 holir per week service bill by Lising a C B T appi-oacli il lias sliowii Ilial those iiidividLials Goiiiing through Ilie service the impact onlo their personal lives and tliose of Ilieir faiiiilies has been sign ificaiit. Eai'niiigs geiierated d urliig ilils pe riocl th roiigli owii I IlGoillelcliaritable activities., Financial viability is key lo our Moving Forvrfard project aiid lias provided a much-needed SOLirce of stability for Twinkle House to achieve ils 3-ye21' plan of fi1i8iicial indepeiideiice and sustaiiiabilily. Despite being closed for 3 iiionllis duriiig Iliis period and not able lo book either OLI r sensory rooin or i iiii)iei'sive I'ooin d Lie lo Ilie refilling of the rooi7)s we still i iici'eased OLir regular aiid return ing clien Is lo 133 along an increase froiii the previous year of 93 regLilar clients, with a fLirlher 224 coniiiig ori a periodic l)asis v4111) an increase iii iiew clienls of 200/0 of 224, We plaii lo extend OLir openiiig hoLlI'S fi'oin April 14111 2024, 21oiig willi ali Iiici ease iii prices of j Llst ovei. 100/, occiirring froiii May 151 2024. Voliiiiteers We recrliiled 2 Iroi'e volLiiileers during Ili is pei'iod although iinforlLI nalely diie to Ilie closLlI'e we did lose one of Iliose volunteers froni SepleiiiL)ei' 2023. Staff Tlie Cliarity dLiring this period has 9 paid staff iiieiiibei's. We reci'uited for a facilities officer lo replace the facilities officer wlio I'eliied in October 2023 along with reci-uiling for a wellbeing prograniiiie adimiii siipport aiid the back fill posilioii foi Ilie cliildreii's sleep i)raclilioner. These posilioiis all look place during September aiid October. It eqLiales lo 4 full liine staff iiieinbeis. We also had lo reGfLiII for a new finance officer iii February directly froin an ageiicy lo ensuie that no inlerruplioii lo Ilie busiriess occurred due to Ilie leaving of Ilie iiicuinbent fiiiance officer. -frustees We welcoiiied 2 new board iiieirberg iii May and Sepleillbei. 2023. We iiow have a fully corTiposile board of IrLislees although we would like to recruit 2 Imore lo eiisure that all decisions cali be agreed wilhoul all l)oai'd Ineiiibei-s needing lo be present. This meets Ilie reqLliI einenls froiii OLir ai'licles of association, tlie board of TrLislees will coiisisl of iio less Iliaii foLlI and no more thali li iiie iiiembers IlrLisleesl At OLir Deceinbei. AGM we re-elected M i-s G ian iiasi as cliair 8 nd M r Jowet as Vice C hair.. We coiili nlied witli a sli-LlCtLlI-ed reviemi as a govei niiig boai'd of IrLislees lo review OLII goveriiing documeiits of Ilie Charity.
I£ PQR"I 01- I"lJ i= i-Rus'I'r=' [' Cly I:'OIR -1-14 r Yi-'P Px [-. NIJP. D 3 1 IililJ, F,C 1.02A. FIlArlIc[AL PNI=VI Elllf 1-4eseriies policy 11 is policy to maintain a balance on u nresli icled fLI nds wliicli equates to at least thi'ee Inonths, total expeiiditu re: lo cover emergency siliiations Ilial Inay ai ise Iioin liiiie lo tiire. The balance of Liiiresti'icted fiiiids at Ilie year- eiid was in l ine wilh Ihis target excludiiig costs as50cialed V¥litli the Big Lottery Fund project and coniinissioiied services that al-e specifical ly covered by resLricted reserves. Apijroved by order of the Board of -frLlStees oli aiid sig ned oli its belialf by.. M I's Tina Giaii nasi, Direcloi. (Chaii. of the Board of Trustees)
I'lltlllKIKI..L14 OU S,. OS?_.Ci 1384.1 I lDE) &INIDk. tKII- I.-XI4ivillKIi-R s fN) EI)OIRI- I"() 'i-h'C 'I-PNUSTf o r I"IIVINlILE140LI % L LIIWIlT&D I report oli the accouiils for Ilie Year Elided 31 Marcli 2024 sel OLII oli pages 6 to 19. Respective responsibilities of TrLislees and exaininer The Char'ity's TrLislees (who are also the Directors for the PLirposes of coinpany la) ale resi)onsible for tlie preparation of tlie accounts. The Charity's TrLislees consider that an aiidil is not required for this year (Liiider sec.tion 144121 of the Charities Act 2011 (the 2011 Act)) aiid Ilial an iiidei)endent exaiiiiiialion is req Ll ired. Having satisfied iiiyself Ilial tlie Charity is iiol subject lo audit uiider coinpaiiy law aiid is eligi ble for iiidepeiidenl examiiialioii, il is Iry respoiisibilily lo.. exainiiie the accouiits Liiiclei. Sectioii 14J of Ilie 2011 Act to follow Ilie procedures laid down iii Ihe Genei'al Directions given by Ilie Cliai'ily Coiiiinission (Liiider Section 145lJ}Ibl of the 2011 Acll., aiid lo slate whether i)ailicLilar Inallers liave coine lo iiiy allenlion. B&sis of t.lie iiidepeiideiit e.xaininer's report My exaiiiiiialioii was cai'i'ied oul iii accoi daiice iiiiilh Ilie Geiieral Dii'eclions given hy Ilie Charity Coniimission. Ali exaiiiiiialioii includes a review of Ilie accountiiig records kei)I l)y Ilie Charity and a coir5)arisoii ol Ihe accoiiiils pi'esenled with those records. 1181so iiicl udes coiisidei'alion of aiiy u IiUSLial ileiiis ai- d isclosures iii the accoLinls arid seeking exijlaiialioiis froiii YOLI as Ti'uslees coiicei'iiiiig aiiy SLIGh iiiallers. Tlie i)rocedLiies Liiidei'lakeii do not provide all tlie evidence 11)at WOLilcl be reqLliI ed in an aiidil, aiid consequeiilly iio opiiiion is giveii as lo wliether Ilie accoLlllts presei)l a 'trLie aiid fair view ' and Ilie report is liiniled lo Iliose iiiallers sel out iii Ilie slaleiiienls below. Iiidepeiident. exainliier's sl'atenieiit I ri connection willi Iry exaiiiination, no iiialtei. lias coiiie lo niy atleiilioi1.. which gives iiie I'easoiiable cause lo believe Ilial, i li any iiialei'ial respect Ilie reci11 Ii'eiiieiils lo keep accounliiig records in accordaiice voilli Seclioii 386 of Ilie Coiiipanies Acl 2006., and to pi'ei)ai'e accoLiiils whicli accoi'd with the accoLlllting records. coiiiply with Ilie 8CCOLinliiig reqLiireireiits of Seciioiis 396 of the Coinpaii ies Act 2006 aiid with Ihe iiielhods and pi'iiiciples of tlie siateiiieiil Ot Recoiiiiiieiided Practice, Accoliiiliiig and Repoi liiig by Charities Have iiol l)eeii Inel., or 12) to ivliicli, in Iry 01)iiiioii, alleiilion slioLild be drawii iii ordei. lo enable a pi'oijer Liiideislaiidiiig of Ihe accoiiiils lo be I'eaclied. PaLII BLlI'llS BSC BFP FCA Alexaiider Myerson & Co Ll(I Alexaiider House 61 Rodiiey Sli'eel Livei'pool Merseyside L1 9ER Date..
I-WIIqKI_E IqOUSE LIMITED l-A'fL-ILfiFIKI j- 01- l=IlkllilKICII.' L IJ ('l-1111 I IFS (I IKI C L.IJ DI N CJ %C)iJ Kii filiAPI' I1COLvI1- AIKI I) L-.I,P E"- fklDI-I-U RI 14CCOU N"I"I I= C)PN 'I-14E YF".P,ii r--NIDED 3 1 [1[4 IICI.; ?02./: .3 1 .3.2/J, 31.3.23 Uii rÉsti'icted fLiiid -Kestricted fui)d Total fLiiids luiids I1colLIF Incoiiie aiid end0Vli7@llt9 fi'om: Doiiatioiis aiid legacies Charitable aclivities Other trading activities I nvestinenls ?.1,9fj7 ?.36,176 .10,345 66,01/ 194,316 88,312 27,980 29 66,0 1.1 Total 313,J.06 310,637 E.XPINDII"LJRF Fkpenditui'e on.. Raising fuiids Cliarilable activities Ollier 200 163,863 99,949 162.,826 9?,,831 190,?88 145 573 Total 80,198 255,663 335,861 264,012 NEI" INCOIVIE I IIYPENDITURE) 78,149 140,8041 37,34b 46,625 RECONCIL1/41"I01 OF FulDs Total fuiids hrought forward 61,979 25,864 81,843 41.218 Tyaiisfer of fiilids -rorAL FUNDQ4J CARRIED FORVARD -L6a,Oil 4 64,054 16,014 49,114 12fj,188 87,843 Tlie stateiiieiit of fi iiaiicial activili@s inclLides all gains aiid losses recogiiised in the year.. All inconie and expend itLlI'e derive froiii coiiliiiLiiiig activilies
TVVIIIKLE 140USE LIIthITED ,L.f, 1c1- SI-IEET AI. 3 1 li,Cl4 ?.0?.4 Nole Uiirestricled Restri¢ted fiiiids "ro(al fuiid Total funds 31.3.24 31.3.23 ri)%fD 11SSEI"S Tangible assets 39,130 11,826 CURRCNI-I- A%SFI-S Del)lors C851) al bank and iii hand ?.8,915 19,335 1$8,310 32,223 101.884 134,107 60,507 108,811 criLDITOIRS AinoLiiils falling diie williiii one year. 19,1111 {fj3,6481 (2.3,3bg1 158,ogo) NEI" C.URRI=.NT 148sr.ys 38,jl 99 46,8f>9 85,4.58 76,017 'I-01-AL 14ssf"T Lf.ss CUFIRENT LIAEIILITIES 16,U-/4 49,'114 1?b,188 87,843 CREDITORS Aiiioiiiils falling d ue alter Irore Iliaii oiie yeai. NIET IISSEI"S 16,074 1?5,118 87,843 ruli IJS ()F l"14C CI4AIZITI' Restricted incoiiie funds Uiireslricted fLinds 25,864 61,979 16,014 TOTAL FIJIIDS 1?5,1811 87,843
IWSNI
IKlOI-r'o -1.0 -i-Flf. l-"IIKII:.IklGI[J L 4i-i-[J,-5-kliliLl%l-i-S roik i-Fl L YEf4PI L.IKirJr D 3 1 iilili I,C14 ?.0? BASIS 01- PI:;_ Bas is oy accouiiti ng The fiiiancial slaleineiils liave beeii prepaied in POLJ nd s Sterling If ) aiid undei- tlie liisloi'ical cost coiivention willi iteiiis recogn ised at cost or transaction valiie Liiiless ollieiivise staled iii tlie relevaiit iiolelsl lo these accoLinls. The fiiiaiicial stateinents liave beeii prei)ared iii accoi'dance viilli tlie Statemeiil of Recomiiieiided Practice.. Accounting and Repoi'liiig by Cliarilies prepariiig Iheii. accoLinls 111 accordance with the Fiiiaiicial Reporting standard ai)plicable ill Ilie UK and Republic of Ireland IFRS 1021 issued on 16 Jlily 2014, and ivitli the Financial Repoi'ling Slaiidai'd applicable iii the Ui)ited Kiiigdoin 21)d Rei)ublic of Ireland {FRS 1021, aiid also with Ilie Charities act 2011. 2. ACCOUNTirG POI_ICII-,S IKic0t14E Rer.og iiition of Iiicome All incoiiiiiig reoOLirces are iiiolLided oli the Slateiiieiil of Fiiiancial AGlivilies (SOFA) wlien the Chai Ily becoines eiililled lo Ilie I'esoLlI-ces, il is iiioi'e likely tliaii iiol that the IrLislees wil I receive Ilie I'esoui'ces and Ilie iiioiielary value cali be iiieasui'ed with suff icienl rel iabilily, Off5ett'i11 g There lias heen no offsetting of assets arid liaL)i lilies. or incoiiie arid exi)eiises, iiiiless required or periiiitted ljy Ihe FRS 102 SORP oi. FRS 102. Il'ant8 and donations Gi'aiils aiid doiialioiis are oiily iiiclLided iii Ilie SC FA wlieii Ihe 9eiieial iiicome I'ecogii ilion criteria are Imel 15.10 to 5.1? FRS102 SORPI. Tax recla inis oli donatioiis aiid g if('s Gift Aid receivable is iiiclLide(l ii) incoiiie vJ1ieii Ihei-e is a valid declaralioii froin Ilie doiior Aiiy Gift Aid amouiil recovei'ecl on a donalioii is considered lo l)e parl of Ihal gifl aiid is treated as an addition lo tlie same fLiiid as the iii Ilial doiialioii u iiless 11)e donor oi. Ilie leriiis of tlie ai)peal have specified otlieiviise. EXPE[DITuRL. AND LIAL311_1I"IES l.iak)ilit-y I'ecognitioii Liabilities are recognised whei'e il is iiioi'e likely tliaii iiot that Iliei'e is a legal ar conslrLiclive obligatioii coiiiiiiitliiig the chai'ity lo pay oul resources aiid Ilie ainoLiiII of Ilie obligalioii cali l)e Iveasui'ed with I'easonable certainly Expei)ditu re Expeiidiliire Is accounted for ori ali acci'Lials basis Jiid lias been classiliecl under lieadiiigs Iliat aggi'egate all cost reldled lo Ilie category. Vvhere costs caniiol l)e d ii'ectly allril)Liled lo parlicular lieadiiigs, Iliey have beeli allocated lo activities on a basis consisleiit willi tlie iise of re50uI'ces. l-a iigible fixed asvaets These are capilalised it they can be used for iiiore Ihaii one year: aiid they are valiied at cost. Depreciation is provided al the following ann ual rates iii order lo wi'ite off Ilie cost less estiinated residLial value of eacli assel over ils eslimaled usefLII life. Fixtures aiid fillings Sensory equi piiieiil 33010 on cost 200/0 on cost
IklO-I-LS -1.0 l-14k F liKI[J tKICII,,L S I IJ I"r. lrfiF.I-I-s COIK5"1-IKIIJI=D FOPX l-lJ,E YEP,I., EIKIDLI) 3 I IifiAP,CVI ?O?I: l)eferred Iiicome Restricted grant income is deferred bwlieii full entilleiiienl to the 9raiil has not yel heeii reaclied, It is released to the iiicoire and expeiidiluie accoLint vvhen all conditions and restrictions liave been iiiet Taxation The Charity is exeini?t fi'om corporation tax on its chai-ilable aclivilies. l-und accouiiting Unrestiicted funds can be Lised iii accordance wilh the charitable oljjeclives at the discretioii of tlie trustees. Restricted fuiidg cali only be used for partlCLilai- restricted purposes williin the objects of tSie Charity. Reslriclions arise when specified by the donoi- oi. wlien ILI nds are raised for i)artlGLilar i-estricted PLiri)oses. FLirllier explanatioii of tlie nature and PLiipose of eacli fund is included in the notes to the fiiiaiicial statenienls. Pensioii costs aiid othes. POSt-I'elireiiieiit belief its Tlie charit8tr)le coillpaiiy operates a defined conlriblltion pensioii scheiiie. Conli'ibutions are paid into Ilie Cliai'ity defiiied coiili'ibutioii pension sclieiiie sel u p following tlie auto eiii'olineiit process.
roR -f14E YLII.P, 3fj ILliAfiGk4 ?.0/.4 li.0rI1-. 31.3.?.4 31.3.23 UJ)I'eslricted Roslricted luiids Tota I fuiids Total funds Doiiations arid legacies Donations and g ifls Genei'al grants pi ovided by olhei. cliarilies 11,379 10,538 11,386 182,930 ?.14,859 225,197 Total ?.fj,917 ?.14,859 236,7-16 194,316 Charitable actlvitiès Fees from usei-s of wellbeing seiisory ceiilre 70,34b 10,34b 88,312 Total 214,859 301,121 282,628 Otl?ei' trad iii g activitles Fuiidi'aising eveiils Rooiii liire 42 909 330 330 25,588 1,483 Ollier sales Resource library fees IIisLirance claiins 40 40 65,665 65,661 I"otal 66,071 66,077 27,980 Ii)vestmeiits Interest iiicoine 29 Total 158,347 ?.14,8fJ9 313,206 310,637
Q (.:ONI-INLJED IklO-I'"rs TO 1141- ri IklA [LIA1. tsPI"P4-1-LliliLIKITKJ I=OII T14E I'fAP, i-.fK!rJ El) 3 fj [IllAK?C H ?.021:. 31.3.2.J. Uiirestricled Restrlcted fui)ds Total lu nds f Liiids Expenditure on i'aising fuiids Iiicurred seeki lig donations Calé expeiid ilui'e 200 Total 200 l-.); peiiditiii'e on cliaritable activiÉies lellbeing sensory cenlre staffiiig costs Goveriiaiice costs 158,592, 185,184 4,504 1 Jf9,220 4,643 ?.'io 16?,826 190,288 163,863 Olhpr expeiidit'ure Preinises and office costs Depi'eciatioii ,8,jlJ.O 4,196 83,516 9,3?.fj 132,Ob6 13,5fj 1 89.887 10,062 I"otal 52,736 92,83/ fj45,513 99,949 NFT Iiicoining I Ioutgolngl R@PoOLirces Nel resources are slated alter cliaigiiig,, J1.3.?.4 31.3,23 Baiik chai-ges Deprecialioii owiied assets IiidepeiidenL ex31n iiiers fee 839 13,b17 3,300 S60 10,062 3,000 17,656 13,722 PAID ElinPLOYEFS Slaff costs 31.3.?.I1 31.3.23 Salaries arid wages Social security costs Penqions costs Idefiiied conlribulion pension pl81i1 170,916 6,89?. 9,293 187,10'i 150,358 6,822 8,770 165,950
IKIO'I"LS I-O l"14L k-. I I15Cl.1... %'r/-,,i"i-rLii=tkll-% c()[ I IIKI LI EIJ ropi 1-14 L YEAFJ LlIlDf.iJ 3 1 IkfiAPCI I ?.0?.14 Average headcounl In tlie year 3fj.3.2/4 IuM1)er 31.3.23 Niimbor Tlie parts ol the Charity iii which the eniployees work.. Chai ilable activities Support 10 No employees received eiiioluinents in excess of £60,000, Total aiiiount paid lo key mai)ageinenl personiiel was £31,124. SUPPORI" COS"I-S Total expeiidilure in 11)e year of £335,861 iiicludes £49, 649 of sui)porl costs. S Lipporl costs comprise of goveriiaiice costs. salaiy costs of siis)porl staff, HR Costs, payroll costs, IT costs. pieinises costs and adiiiiiiislralion costs. Costs willi a dlial fLlllCtioii liave beeii allocated between siipporl and charil31)le activities Lisiiig ali api)orlioiiiiienl of liiiie hasis oi. a floor area by fiiiiclioii basis. TANGIBLE FIXELI ASSETS Plaiit aiid machiiiei'y ete. cosi" Al 1 April 2023 Additions DIsi)osals 224,033 41,421 At 31 Marcli 20?4 265,454 DEPRECIATION Al 1 April 2023 Cliarge for year Eliniiiialed oli clisposal ?.1?.,207 13,517 At 31 Marcli 2024 225,724 NET BOOK VALUE Al 31 March 2024 39,730 At 31 Maich 2023 11,826
IKIOI-FS I-O I'k41= 1-IlxllJ Iklc li.'.L S-1-14TL=liljEiII-I-.8 LOKI-1-11[J EJ ARC14 ?.024 l-o p i I'L14 |*N I'"fklD fifi,. i)r.iJ)l-OIRtro 14kfjOU lii-s ff4I_1_IIIL. DU L IIVI"I'WiljKI Ul41 l.= YL.14r 31.3.20, 31.3.23 Trade debtors Accrued I iicoine Prepaynients 20,641 7,675 3,907 2,119 32,223 CRI=. rJii-ORV): 14.NfjoUI7.s FALLING DUE wi"fHIN O[L Y&P.R 31,3.23 Ti'ade cred iloi's -raxation and social seciirily Baiik loaiis Accruals Other credilors Deferred incoiiie - note 11 6,10.1 2,694 10,498 2,528 3,OJro 856 41,158 978 9,9'1'1 23,359 DE.l-EPxRED |lxlLOMI If a graiit awai'd is coiitiiigeiil Llpoli achieviiig cei laiii OLltcoines or incLirriiig certaiii specific expend ilLire. and as al Ilie balaiice slieet clale these liave iiol yet l)eeii acliieved oi. IllCLirred, tlie g i-ant Iiicoiiie lias been deferr'ed. Movemeiit iii defei'i'ed ii)conie 31.3.23 Balance at the start of Ilie reporliiig period Ainouiils added iii tlie CLllI'eiit period AimoLinls released lo incoine froir i)revioiis period 194,?.16 {2?.f J,3911 180,159 118?.,9301 Balance at the end of the reporting i?eriod 9,977 41,158
L-. r I1[(,14 L .81-A~i-fiifil-'Iill'.¥ - C()IK1I-IIuE. IJ roiN"I~HE I'kf4R F.lDr,D 3 I rtqP,RCH 20? 1?. IthOVFtVlENT Il%J I-U[LIs Ilet At 1.1.?3 i)ioveinent iii fuiids 'rra iisfers At 31.3.24 Unresti'icted fu lids General fuiid 29,460 18,149 13fjf J351 76,01<, Sparkle Appeal fLind 132,5191 I"otal uiirestricted fu nds 61,919 78,149 (64,054) 76,014 r<estricted f'unds VarioLlS I'eslricted fu lids 140,8041 64,054 49,114 I'otal resÉ'ricted fu lids 2jl,864 140,8041 6J.,054 49,114. TOTAL FUIIDS 87,843 125,188 Nel Inoveiiieiil in fu lids, iiiclLided in the above ar-e as follows. IiiLomiiig resoLI rces Resources ey.pei)ded Moveinent iii funds U iirestricted fui)ds 158,347 ?,14,859 (80,1981 78,149 40,804 Restricted fuiids -roi-AL FIJNDS 373,206 133b,8G11 13 LFA81IG AGREElifjENTS Total anioui)Is paya ble undei. iioii-caiicellable opei-aliiig leases are as follows. .31.3.24 31.3.23 Witliiii one year Belweeii one and five yeai-s
IKI OTL.a -1-0 l-l-; F. l=Ilxl{s,IKICllJ,l.. a I IJ. I LIWI l-"IKII-% Lolxl I | Ill U 1-11 I=OR TFJ E I'I-P.PN I"NI)l-- D 3fj Iifi[J K7C14 ?.0?.I.. 14 IRFSI"RlCI'F:l) fuNID DLiriiig the year, soiiie of the followiiig mai ri graiits aiid I'esli'icled doiiatioiis received were pi-ovided to lielp liind the SLipiJort services provided l)y Ilie C liarity Big Lollery £98,390 NF-IS Laiicashire & South CLiinl)ria ICB £87,480. Wesl Lancasliire Clinical Comiiiissioniiig G rou i) £11 ,431 The bala nce of reslricled fLI nds on 31 IIAarch 2024 vias £49,114 - (2023.. £2 Jf.8641 7-RAtSAc1-I0s IIUITI.i -riiusi-Fl.-S P,IQI) RFwl_Al"ri.) f)p R'riEq "I"I"ustee rem Lin@ra('ion and benef its Tliere were iioiie dui'iiig Ilie yeai. elided 31 Ivlai'cli 202412023. £01 -rYListees' @iypenses Tliere were noiie dLiriiig Ilie yeai. elided 31 Mai'ch 202412023. £01 Tliere were iio olli er TrLlStees' reniuiieralioii or ollier benefits lor the year ended 31 Mai'ch 2024 iior Ilie year ended 31 Marcli 2023.
DEI-PII_ED S I A I EIVIL-.ioi- or i-INIANCII',I_ %,,C I IKIII"IFS r-OPN I-HE YEAR [11)E1) 31 fifjP,14CH ?0?.4 31.3.23 INCOIiqING RESOURcrs Donatioiis aiid legacies Doiialions Grants 11,3-19 ?.?.5,397 11,386 182,930 ?.36,716 194,316 Incoine froni C hai'itable activities Hydi'ollierapy i)ool liii'e Seiisoi-y room liire Studio rooin hire 40,620 18,?.65 11,460 J3, Jf87 34,060 665 10,31¥5 88,312 Iiivestmeiit iii come Interest receivable - Iradiiig 29 Inconie froir ollier Ii-ading activities Fundra isiiig activities Rooin hii-e I nsLiraiice claiirs Other sales 42. J30 909 25,588 40 1,483 66,017 27,980 Total IIiLoniiiig resoiirces 313,?.06 310,637
Dl-"I"P,II_ED £I-N,-i-Llifi Eli!I- OF 1=1 jKII',IIlC IIIL IIC*-i-Ikli"i-l Folx T14L iiri,,K? Pl[JI-D 31 lQllI l.-;CH ?O?,/{. P.FoPOUI?LLS EXIJEI,JDF-D 3fj.3.24 31.3.23 EY.pendit'urp on I'aising fuiitis FLind raising costs 200 200 r>;penditure 011 chthritaljle aclivily Wages Social security Pensions VolLinteers' costs Ti'aiii iiig and welfar'e Ti'avel aiid SLII)sisteiice Specialist eqLiipiiieiil, resoiirces aiid ILltoring Grants distribLiled Payr'oll service Recru ilnient l DBS cosls Agency I conti'aGt staff 140 .163 6,039 131,7Jro 5,978 7.685 1,000 402 541 8,000 513 648 190 9,108 1,052 1,663 9,636 Carried fomard 184.,071 159,220
DEI-141 Lt-D s-fA-i-Elifi Ell-( or riiKII' IKICI24L. 14CI'IKII'I-IL, roR 1-14 E YFP,R I-.1 D Fij J fj I11,14Cl ?.(12a 31.3.24 313.23 Charitable activities Brouglil forwar'd 184,071 159.220 Huinan resoLirces SLindi'ies fj,Yfj3 185,184 1ofg,220 Goveriiance costs Professioiial fees Trustees Ineeliiig expenses TrLislee trai n ing costs Bank cliarges arid iiileresl Accouiitancy lees 365 983 839 660 3,000 Preill ises a11d off ice costs Rates, water and sei'vice cliarges Cleaniiig Liglit aiid heal IIisLirance Reiil payable Preinises repairs and renewals EqLIipiMeiil and IT expeiises Website and marketiiig costs Fil'e safely and security costs Heallli and safely costs Office salary l N I I pension costs and travel exi)enses SLibsci'iptioiis Postage Slalioiiei'y Telephone 634 4.b5 1,357 193 21,340 4,615 16,920 8,803 5,767 5,916 16,9?.0 49,188 6,088 b13 696 899 24, Jf28 832 295 2,250 2,088 1,177 839 1,409 3,035 132,056 89.887 Other resources exi)eiided Maiiagemeiit Depreciation ol langi ble and heritage assets 13,517 10.062 Total resources expeiided 335,861 264,012 Net Incoinellexpeiidilurel 46.625