2023-03-31-accounts

		Page
Trustees' report		1-4
Independent auditor's	report	5-7
Statement offinancial	activities
Balance sheet		9-to
Statement ofcash flows
Notes to the financial	statements	12-22

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
		Notes	6	8		6	6	8
Income from:
Donations and
legacies		3	1,571		1,571	42,428		42,428
Income from
charitable activities		4	1,618,973	141,699	1,760,672	1,622,695	34,380	1,657,075
Investment income		5	914		914	58		58
Total income			1,621,458	141,699	1,763,157	1,665,181	34,380	1,699,561
~Ex en Ltttf8gz
Charitable activities		6	1,795,334	150,735	1,946,069	1,645,214	47,880	1,693,094
Net (expenditure)/income
for the yearl
Net movement	in funds		(173,876)	(9,036)	(182,912)	19,967	(13,500)	6,467
Fund balances at 1 April
2022			1,220,330	12,661	1,232,991	1,200,363	26,161	1,226,524
Fund balances	at 31
March 2023			1,046,454	3,625	1,050,079	1,220,330	12,661	1,232,991

			2023		2022
		Notes	8		5
Fixed assets
Tangible assets				1,387,496		1,414,677
Current assets
Debtors		12	107,558		129,549
Cash at bank and in	hand		644,052		785,161
			751,610		914,710
Creditors: amounts	falling due within
one year		14	(501,941)		(481,479)
Net current assets				249,669		433,231
Total assets less current liabilities				1,637,165		1,847,908
Creditors: amounts more than one year	falling due after	15		(587,086)		(614,917)
Net assets				1,050,079		1,232,991
Income funds
Restricted funds		16		3,625		12,661
Unrestricted funds				1,046,454		1,220,330
				1,050,079		1,232,991

						2023		2022
					Notes			6
Cash flows from operating			activities
Cash (absorbed by)/generated			from		20
operations							(90,736)		243,870
Investing	activities
Purchase	oftangible fixed assets					(13,563)		(30,291)
Proceeds	from disposal oftangible			fixed
assets								1,944
Investment	income received					914		58
Net cash	used in investing		activities				(12,649)		(28,289)
Financing	activities
Repayment	of bank loans					(37,724)		168,701
Net cash (used in)/generated			from
financing	activities						(37,724)		168,701
Net (decrease)/increase in equivalents		cash and cash					(141,109)		384,282
Cash and	cash equivalents	at beginning			ofyear		785,161		400,879
Cash and	cash equivalents		at end of		year		644,052		785,161

		2023f	2022
	Grants and contracts	1,557,699	1,438,484
	Assessments and courses	175,577	209,147
	Driving lessons	27,396	9,444
		1,760,672	1,657,075
	Analysis by fund
	Unrestricted funds	1,618,973	1,622,695
	Restricted funds	141,699	34,380
		1,760,672	1,657,075
5	Investment income
		2023	2022
	Interest receivable	914	58

Charitable a	ctivities
			2023 6	2022f
Staffcosts			1,285,600	1,106,093
Vehide costs			124,168	153,731
Related costs			30,619	20,926
Training			18,402	8,050
Loss on disposal ofmotor vehicles				1,944
Bad debts			450
Insurance			40,639	35,690
Irrecoverable	VAT		25,402	3,558
Occupational	therapy			16,457
			1,525,280	1,346,449
Share ofsupport costs (see note 7)			407,384	325,249
Share ofgovernance		costs (see note 7)	13,405	21,396
			1,946,069	1,693,094
Analysis by	fund
Unrestricted	funds		1,795,334	1,645,214
Restricted funds			150,735	47,880
			1,946,069	1,693,094

7	Support costs
		Support	Governance	2023	Support	Governance	2022
		costs 8	costs 6		costs 8	costs f
	Depreciation	40,744		40,744	46,499		46,499
	Property costs	162,880		162,880	150,005		150,005
	Room hire				(100)		(100)
	Telephone, postage and stationery	46,407		46,407	38,964		38,964
	ITcosts and equipment
	rental	69,171		69,171	52,271		52,271
	Repairs and renewals	22,192		22,192	8,072		8,072
	Advertising	6,844		6,844	336		336
	Sundry expenses	26,782		26,782	11,199		11,199
	Bank charges	32,364		32,364	18,003		18,003
	Accountancy fees		7,545	7,545		15,740	15,740
	Legal and professional fees		5,860	5,860		4,456	4,456
	HR support					1,200	1,200
		407,384	13,405	420,789	325,249	21,396	346,645
	Analysed between
	Charitable activities	407,384	13,405	420,789	325,249	21,396	346,645

9	Employees					(Continued)
	Employment costs				2023	2022
					8	5
	Wages and salaries				1,154,054	1,005,932
	Social security costs				105,943	82,925
	Other pension costs				25,603	17,236
					1,285,600	1,106,093
	The number ofemployees	whose annual	remuneration	was more than 860,000
	is as follows:
					2023	2022
					Number	Number

Tangible fix	ed asset	s
			Leasshoid	Fixtures and Motor vehicles		Total
			properly	fittings
			8	8
Cost
At 1 April 2022			1,389,171	77,538	54,926	1,521,635
Additions				6,475	7,088	13,563
At 31 March	2023		1,389,171	84,013	62,014	1,535,198
Depreciation	and impairment
At 1 April 2022			28,064	44,226	34,668	106,958
Depreciation	charged	in the year	14,032	16,805	9,907	40,744
At 31 March	2023		42,096	61,031	44,575	147,702
Carrying amount
At 31 March	2023		1,347,075	22,982	17,439	1,387,496
At 31 March	2022		1,361,107	33,312	20,258	1,414,677

12	Debtors
	Amounts falling due within one year:		2023 6	2022f
	Trade debtors		45,442	ee,914
	Other debtors			4,327
	Prepayments	and accrued income	62,116	58,308
			107,558	129,549
13	Loans and overdrafts
			2023	2022
			5	5
	Bankloans		618,551	656,275
	Payable within	one year	31,465	41,758
	Payable after	one year	587,086	614,517

14	Creditors: amounts	falling due within one year
				2023	2022
			Notes	8	8
	Bank loans		13	31,465	41,758
	Other taxation and social security			33,221	27,911
	Trade creditors			56,104	32,541
	Other creditors			355,661	339,355
	Accruals and deferred	income		25,490	39,914
				501,941	481,479
15	Creditors: amounts	falling due after more than one year
				2023	2022
			Notes		5
	Bankloans		13	587,086	614,517
	Other creditors				400
				587,086	614,917

					Movement	Movement	in funds	in funds				Movement	Movement	in funds	in funds	in funds
		Balance		at	Incoming		Resources				Balance at		Incoming		Resources			Balance at
		1April	2021 f		resources f		expended f			1April 2022 f			resources f		expended f		31	March 2023 f
Manchester
Grant		26,181						(13,500)			12,661					(9,036)			3,625
DFTCentre
Development
Fund													60,320			(60,320)
DFT Hubs					10,380			(10,380)					51,600			(51,600)
DM
Educational
Courses					24,000			(24,000)					22,553			(22,553)
Grant draw
down daims
via Driving
Mobility													7,226			(7,226)
		26,161			34,380			(47,880)			12,661		141,699		(150,735)				3,625
The Manchester		grant	funding		is to be	utilised		for the		provision of training new				members of staff					and the
acquisition ofa		premises		and	new vehides. The staff				and		training costs		were expensed			in previous			periods
and the assets		purchased		were capitalised			in	accordance			with standard		accounting		policies and			are being
depreciated.	The above			expenditure in		this financial			year relates to			depreciation			of those assets				and the
restricted fund carried forward					is the net	book value of			those assets.
Analysis of	net	assets	between funds
				Unrestricted		Restricted					Total Unrestricted				Restricted				Total
					funds			funds					funds			funds
					2023 f			2023 f			2023 f		2022 f			2022 f			2022 f
Fund balances at 31
March 2023	are
represented	by:
Tangible assets					1,383,871			3,625		1,387,498		1,402,016				12,661		1,414,677
Current assets/(liabilities)					249,669						249,669		433,231						433,231
Long term liabilities					(587,086)						(587,086)		(614,917)						(614,917)
					1,046,454			3,625		1,050,079		1,220,330				12,661		1,232,991

	2023 f	2022f
Within one year	95,316	84,140
Between two and five years	332,844	276,167
In over five years	1,292,096	1,229,831
	1,720,256	1,590,138

2023f	2022f
212,738	188,036

20	Cash generated	from	operations	operations				2023	2022
								8
	(Deficit)/surpus for the		year					(182,912)	6,467
	Adjustments for:
	Investment income recognised in			statement	offinancial	activities		(914)	(58)
	Depreciation and	impairment oftangible fixed assets						40,744	46,499
	Movements in working		capital:
	Decrease in debtors							21,991	421,745
	increase/(decrease) in		creditors					30,355	(230,783)
	Cash (absorbed	by)/generated		from operations				(90,736)	243,870
21	Analysis ofchanges		in net funds
							At 1 April 2022	Cash flowsAt 31 INarch 2023
								8
	Cash at bank and	in hand					785,161	(141,109)	644,052
	Loans falling due	within	one year				(41,758)	10,293	(31,465)
	Loans falling due	after	more than	one year			(614,517)	27,431	(587,086)
							128,886	(103,385)	25,501