Registered Charity Number: 1122871
Impact Living
Trustees, Report and Financial Statements
for the year ended 31 October 2023

Impact Living
Contents
Page
Reference and administrative details
Report of the Trustees........................................................................................
Trustees, Responsibilities
Independent Exatniner's Report...........................................................................
Statement of Financial Artivities
io
Balance Sheet .
Notes to the Financial Statements.
12

Impact Living
Reference and administrative details
Trustees
Mr Nigel Delaney
Mrs Nicola Doran (resigned 0111212023)
Mrs Jean Mitchell
Ms Bevedy Page
Mr Mark Mitchell (appointed 01112120231
Charity number
1122871
Principal and registered office
Support Office
71 Greaves Street
Bradford
BD5 7PE
Independent Examiner
Jessica Lawrence FCA CTA
Azets Audit Services Limited
12 King Street
Leeds
LSI 2HL
Bankers
Lloyds Bank PIC
Commercial Street
Batley
WF17 SEQ

Impact Living
Report of the Trustees for the year ended
31 October 2023
The Trustees present their annual report together with the financial statements of the charity for the
year ended 31 October 2023.
The financial statements comply with Charities Act 2011, the Articles of Association, and Accounting
and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland {FRS1021 (effective l January 2019) as detailed in the accounting policies.
REFERENCE AND ADMINISTRATIVE DETAILS
The Charity information page forms part of this report.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Impact Living was set up in accordance with a written constitution adopted on 2 August 2007 with
an amendment being adopted on 8 August 2016.
TRUSTEE APPOINTMENTS
Trustees are appointed and re-elected by the charity in a general meeting.
ORGANISATIONAL STRUCTURE
The charity is managed by a committee comprising of three officers
treasurer.
a chair, a secretary, and a
RISK MANAGEMENT
The Trustees have assessed the major risks to which the charity is exposed. Where significant risks
have been identified, systems have been established to mitigate those risks.
RESERVES POLICY
In assessing the appropriate level of reserves to be maintained by the charity, the Trustees take
historic and forecast levels of income and expenditure and their volatility into account. This has
resulted in a current policy of maintaining the level of free reserves in the range of 3 to 6 months
forward expenditure.
The current level of funds held by the charity at the year-end amoLJnted to a £146,377 deficit (2022
£69,710 deficit) and included restricted funds of £43,606 12022 - £24,374}. At the year-end free
reserves were a deficit amounting to £189,983 12022 - £94,084 deficit). The Board reviews the
policy on reserves annually.
OBJECTIVES AND ACTIVITIES
On 8 August 2016 an amendment was adopted to change the name of the charity from Impact Young
Heroes to Impact Living,. this was with an aim to expand the aims and objectives of the charity and
to deliver our support service to a wider range of vulnerable groups. The Impact Young Heroes
projert continues to operate within the charity and continues to deliver services to those who are
living with a cancer diagnosis.
The Objects as adopted 8 August 2016
The Charity's objerts {the objects) are to promote the benefit of the inhabitants of the United
Kingdom in association with the inhabitants, local authorities, voluntary and other organisations;
(il The relief, support and assistance of people who suffer from any form of mental health condition
who are service users of Impact Living, their family members or members of the local
community.

Impact Living
Report of the Trustees for the year ended
31 October 2023 (continued)
(li) The relief, support and assistance of people who suffer from any form of chronic or long-term
health conditions who are Impact Living service users, their family members or members of the
local community.
(iii) The relief, support and assistance of young people and their families who suffer from or have
suffered from any form of cancer, cancer-related or similar illness.
(iv) To advance public awareness and education about mental health and well-being.
(vl To advance public awareness and education about chronic and long-term medical conditions.
(vil To advance public awareness and education about cancer and cancer-related conditions of
young people.
(vii) To promote and further the care and relief of people who have a mental health diagnosis,
and in particular by granting feasible respite of such people.
(viiil To promote and further the care and relief of people who have a chronic/long-tertn condition
or illness, and in particular by granting feasible respite of such people.
(ixl To promote and further the care and relief of young people aged 13 to 30 years, who have a
terminal illness or who are suffering from a medical condition sufficiently life threatening, and
in particular by granting feasible respite of such young people.
We hope the objectives will encompass all our day-to-day work and projects. However, as the charity
evolves and develops, the trustees may decide to change or add objectives to ensure all our work is
recognised and constituted by the Charity Commission's legal framework.
The charity is organised so that the trustees meet regularly to manage its affairs. The Chief Executive
Officer is responsible for managing the day to day running of the charity. The charity is also grateful
to volunteers for the skills and support they so willingly bring to the charity.
DEVELOPMENTS, ACHIEVEMENTS AND PERFORMANCE DURING THE YEAR
Impact Living continues to partner with Impact Property Services Limited, a not-for-profit
organisation which provides supported accommodation to vulnerable and homeless young adults.
This organisation was established over 20 years ago and in this time has provided housing and
support services that promote independent living to hundreds of young adults.
Over the last 12 months, Impact Property Services Limited has expanded by creating more units of
accommodation for young adults at risk and adults with complex needs wvho require support and a
safe living environment.
Impact Living has been commissioned through the Supported Living Framework in Bradford and the
Recovery Framework in Sheffield to support these individuals, as well as deliver floating support
services within the local community. The client's mental health and well-being / extra care needs
are monitored in weekly support visits. Additional monies to fund these support activities have been
raised through individual grants and donations made by kind and generous members of the public,
who have connected with the 'heartbeat' of the chanty-
IMPACT LIVING WEBSITE
The www.im
website has been streamlined to ensure a continued user-friendly
approach to young adults/adults who visit the site. The strapline Is "believe in a better life" and this
encompasses the whole ethos of Impact Living, as the aim is to SLJPPOrt adults who need Impact
Living's support services to help them to live independently.

Impact Living
Report of the Trustees for the year ended
31 October 2023 (continued)
WEB BASED FUNDRAISING TOOLS
We have access to fundraising/donation tools via the internet.. Impact Living Newsletter and Website,
JustGivingi PayPal Giving Fund, eBay for Charityi Amazon, Every Click, Easy Fundraisingi Facebook
and Twitter links have continued to assist our volunteersldonors and sponsors to raise awareness,
funds and gain sponsorship for their fundraising events.
RESEARCH
Impact Living continue to research simple solutions, to compliment and hopefully improve further
the life experience5 of young people/young adults who are living with diagnosed mental health
conditions, chronic/long term illness or cancer and thi5 type of research is still vital for the
development of services for young people and young adults. We also continue to partner with Impact
Property Services, regarding feasibility studies for suitable supported accommodation options for
Impact Living service users in Yorkshire and various other Cities/Counties.
AWARENESS RAISING
Impart Living continues to accept offers to attend awareness raising meetings, to raise awareness
of the issues young people/young adults living with diagnosed mental health conditions,
chronicllong-term illness, or cancer face.
RESPITE ACCOMMODATION
Impact Property Services continues to support Impact Living by allowing the use of its Lanzarote
villas for any future respite breaks. Due to the recent Covid -19 pandemic and 'cost of living. crisis,
respite breaks had been very limited but during 2023, we have managed to provide villa
accommodation to 3 adults and their families for them to have much needed respite breaks.
SUPPORT
We continued to provide support and diversionary activities for our most vulnerable clients. This
support has included assisting with shopping, daily well-being checks, walks around local outdoor
space including parks, an also engaging in indoor activities. This has all been made possible by
various charitable donations, including.. arts, crafts, boardgames, books and for some it has been
the learning of new skills such as baking. Impact Living has also commemorated key celebratory
events by providing donations received by the local community, such as festive 'shoebox' gifts,
Mother's / Father's Day hampers and Easter eggs.
SUPPORTED ACCOMMODATION
Impact Property Services Limited continues to accept Impact Living's referrals for young adults who
need supported accommodation. This type of accommodation provides young adults with a safe
place to live and promotes independence- whilst still maintaining a level of support.
MANAGEMENT TEAM
The management team consists of Trustees and several independent professional individuals, who
are from diverse backgrounds with a vast amount of experience. This team is responsible for the
structure of the charity, its policies and procedures, legal obligations, and insurance.
Impact Living has experienced health support staff who work dirertly with our clients. We continue
to accept referrals predominately from NHS mental health teams, local authorities and hospitals that
have been identified as partners. These agencies and hospitals fully support the work of Impact
Living and they continue to facilitate relationships between each client and our workers for us to
develop 'tailor made, support packages.

Impact Living
Report of the Trustees for the year ended
31 October 2023 (continued)
FUTURE DEVELOPMENTS
In light of the Covid-19 Pandemic, Impact Living is undergoing a fundraising review, strategy
development process and feasibility study alongside Impact Property Services Limited, with the view
to build new units of accommodation for young adults who are affected by mental health conditions,
chronic/long-term illness and cancer. Land options are being reviewed predominantly in Yorkshire
plus we are also exploring options in other locations.
These potential new schemes or 'Impact Living Centres, are designed to be cost effective, efficient
and eco-friendly, providing enhanced support, health and enterprise opportunities for our clients.
We have been working with architerts, developers, social services, mental health teams, health
professionals and our clients to create an enhanced supported housing model that would not only
benefit our clients but also bring a boost to the local community. Each supported housing scheme
consists of between 10 and 60 units of one and two-bedroom apartments, with an enclosed garden
courtyard area and community, support, enterprise, and training facilities on the ground floor.
Each young adult/adult living in this accommodation will have a tailor made 'holistic' support
programme, which is made up of..
l. Happy and Stable Home Support Programme
Housing based support comprising of setting up and maintaining a tenancy, understanding contracts,
banking, bank accounts, credit unions, credit cards, debt management, benefits, setting up utilities,
payment plans, budgeting, keeping the home safe, clean and tidy, social groups, college, faith
groupsi good citizenship and community involvement.
Healthy Living Support Programme
Focusing on physical health, healthy coc)king, and healthy eating, registering with the GP, clinics,
Practitioners, Dentist, Opticians, attending appointments, addressing and maintaining health issues,
taking care of sexual health, smoking cessation, maintaining healthy relationships with friends and
family.
3. Mental Health and Wellbeing Support Programme
Ensuring good mental health- maintaining and attending appointments with Doctors, overseeing
medication, referral to Counsellors and Specialist Mental Health Services and treatments, e.g.
Cognitive Behavioural Therapy, Anger Management and Negative Behavioural Therapies, Specialist
Service for Eating Disorder5, addressing Anxiety and Compulsive Disorders, Depression, Self-Harm,
attending and supporting service users with professional clinical meetings and assessments.
4. Employment, Training and Opportunities Support Programrne
Creating quality CV'S, advice, and interview techniques, looking for part time and full-time work,
employment contract5, college enrolment, apprenticeships and work programmes, further
education, lifelong learningi open university, volunteering, trainee and internships, administration
Extra Care Support Programme
Tailored support based on service users with more complex life issues, concerning Police, Courts,
and Immigration. Individuals who have complex and challenging life issues either from a health or
mental health perspective or whom have tnultiple agency workers. Individuals with disabilities,
learning difficulties, special needs, chronic/long-term illness.
Respite Care and Activities Support Programme
Suitable for individuals and their family members with complex, physical, mental and emotional
health issues, a short relaxing break creating p051tive, enjoyable, meaningful and memorable
experiences that will have a positive effect on their lives and will help rehabilitate them back to
better health and establish friendships and positive relationships.

Impact Living
Report of the Trustees for the year ended
31 October 2023 (continued)
7. Reward and Incentive Programme
We are also implementing a reward and incentive programme to help build positive reinforcement.
to encourage clients to maintain their tenancies and support programmes and to be responsible
members of their local community.
We will liaise closely with health/mental health professionals and Oncology Unit Social Workers, to
facilitate an appropriate personal support plan to meet each Impact Living service user's specific
housing and support needs.
Over the next two to three years, we aim to provide more respite breaks for clients and their carers.
We aim to maintain strong relationships with NHS teams and h05Pltals throughout the UK and to
develop new relationships as our capacity grows. We remain committed to supporting as many young
adults/adults as possible and to develop additional services.
EXTRA CARE
The charity provides a specialist and mental health support service to 800/0 of Impact Property
Services Limited clients who are living with complex needs i.e. those fleeing abuse or at risk of
sexual exploitation who also have multiple diagnoses in mental health such as psychosis, multiple
personality disorder, self-harm, drug and alcohol addiction and gender dysphoria.
As part of the fundraising strategy, Impact Living also aims to provide funding for specialist key
support workers and specialist health and wellbeing workers, to assist with any service users support
needs at Impatt Property Service's Bradford, Sheffield and it's Malton scheme, plus any future
schemes.
NATE PROJECT
To address the complex needs of our beneficiaries in a holistic and integrated way, Impact Living
aims to enhance its existing extra care service by raising funds for an in-house Needs Assessment
and Therapy Evaluation Service (NATE Service), in conjunction with piloting a new Creative
Therapies Projert, which will consist of a Support Assessor Evaluator, Art Psychotherapist, Art Kits
and an Admin Worker.
Initially taking place over a two-year period, we aim to employ a full-time 'Support Needs Assessor
and Evaluator, to lead the project. Following an on-site assessment and evaluation, beneficiaries will
receive immediate access to a personalised therapy and support programme, where they can begin
to address and manage their mental health conditions and other complex issues within a safe and
stable home, while working towards achieving greater independence.
The project will support those who have found it difficult accessing mainstream health services, have
slipped through the net and not been able to get the right mental health care needed through other
means. It will particularly aim to reach those who need critical support, such as individuals in mental
health crisis, those with substance misuse and alcohol issues, including those with dual diagnosis
and those discharged from psychiatric units. The projert aims to provide early intervention, reducing
hospital admissions and helping to relieve the current strain on local mental health teams. There
has already been a positive response from existing clients regarding an Art Therapies trial that was
undertaken via Sheffield Hallamshire University students, and this is something that we would wish
to continue.
I would also like to thank the following funders for their genemus donations to existing and new
projects..
Nationwide Community Grants-cornmill Renovation/Refurbishment Project £43,300 request
Outcome-£43,300 received 1181011231
Garfield Weston Foundation
NATE {2 Year Project) £10,000 requested Report Submitted
IY2) Outcome.. £10,000 received {20101123)
B&Q Foundation - Upgrade of Security System at Wilfred Drive £4,360 requested Outcome..
£4,360 received {23101123)

Impact Living
Report of the Trustees for the year ended
31 October 2023 (continued)
Aldi Winter Fund -Freezers & Fuel Costs for Transporting Food £1,000 requested Outcome..
£ 1,000 received {02103123)
Rank Foundation
Furniture & White Goods for New Units £3,400 requested Outcome..
£3,400 received {awaiting payment)
FINANCIAL REVIEW
A deficit has been made during the year of £76,667 12022.. £86,416 deficit). The Trustees consider
that the level of reserves at the year-end, along with expected activity in the next financial year, is
adequate to allow the charity to meet its aims for at least the next 12 months.
CONCLUSION
The last 12-month period has been far more complex than in previous years and has proved
challenging for our clients, staff, and volunteers. This is mainly due to the after effects of the Covid-
19 pandemic and also 'the cost of living. crisis that began in late 2021. However, we have been
encouraged by the response of individuals and funders who have helped us to support many adults
who are living with, or are affected by, various diagnosed mental health conditions, chronic/long-
term health conditions and cancer.
I would like to thank our friends, partners, and volunteers for their generous financial, moral and
practical support. so that our objectives are fulfilled, and we are able to continue to deliver essential
services to young people and young adults.
Approved by the Trustees on behalf of the charity on
3010812024
and signed on its behalf by-
ig&1 P&lan6y
Nigel Delaney
Trustee

Impact Living
Statement of Trustees. accounting and reporting
responsibilities
The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the charity
and of the incoming resources and application of resources of the charity for that period. In
preparing these financial statements, the Trustees are required to..
Select suitable accounting policies and then apply them consistently;
Observe the methods and principals in the Charities SORP.
Make judgements and estimates that are reasonable and prudent.
State whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue In business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations
2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of
the charity and hence for taking reasonable steps for the prevention and detertion of fraud and other
irregularities.
The Trustees are responsible for the Maintenan￿ and integrity of the charity and financial
information included on the charity's website. Legislation in the United Kingdom governing the
preparation and dissemination of financial statements may differ from legislation in other
jurisdictions.

Impact Living
Independent Examiner's Report to the Trustees of Impact
Living
I report to the Trustees on my examination of the financial statements of Impact Living for the year
ended 3 1 October 2023.
This report is made solely to the Charity's Trustees, as a bodyi in accordance with Section 145 of
the Charities Act 2011. My independent examination work has been undertaken so that I might state
to the Charity's Trustees those matters l am required to State to them in an Independent Examiner's
Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume
responsibility to anyone other than the Charity and the Charity's Trustees as a bodyi for my
independent examination work, for this report, or for the opinions I have formed.
Responsibilitie5 and basi5 of report
As the Trustees of the Charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act 2011 {'the Act'i.
Having satisfied myself that the financial statements of the Charity are not required to be audited
under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of
my examination of your charity's financial statement5 as carried out under section 145 of the
Charities Act 2011 I'the 2011 Act,). In carrying out my examination I have followed the Directions
given by the Charity Commission under section 145151 (b) of the 2011 Act.
Independent Examiner'5 Staternent
I have cotnpleted tny examination. I confirtn that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
l. Accounting records were not kept in respect of the charity as required by section 130 of the Act.
or
2. The accounts do not accord with those records- or
3. The accounts do not comply with the applicable requirements concerning the form and content
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requiretnent that the accounts give a "true and fair view" which is not a matter considered as
part of an independent examination.
I have no concems and have come across no other matters in connection with the examination to
which attention should be drawn In this report in order to enable a proper understanding of the
accounts to be reached.
Jes$l¢a Lawrence FCA CTA
Azets Audlt Servl¢es Llmlted
30/0812024
12 King Street
Leeds
LSI 2HL

Impact Living
Statement of Financial Activities for the year ended
31 October 2023
Unrestricted Restricted
Fund5
Funds
2023
Total
2022
Total
Notes
Income from:
Donations
3,668
3,668
1,562
Charitable activities
258,636
62,532
321,168
230,433
ank interest
36
36
Total income
262 340
324 872
231 995
Expenditure on:
Charitable activities
358 239
401 539
318411
Total expendlture
358,239
43,300
401,539
318,411
Net movement in funds
195,8991
19,232
176,6671
(86,416)
Funds brou
ht forward
Funds ¢arrled forward
io
189 983
146 377
In the comparative Statement of Financial Artivities, the amount of restricted income was £17,225.
The Statement of Financial Artivities includes all gains and losses recognised in the year.
The notes on pages 12 - 18 form part of these financial statements.
io

Impact Living
Balance sheet as at 31 October 2023
2023
2022
Notes
Current a55ets
Debtors
24,386
18,986
Cash at bank
Creditors: Amounts falling due
within one
ear
195 714
142 539
Net current assets
146 377
Total net assets
146 377
Fund5:
Unrestrirted funds
io
1189,983)
{94,084)
Restricted funds
Total funds
io
146 377
The financial statements and accompanying notes on pages 12 - 18 were approved by the Trustees
on 3010812024 and signed on their behalf by..
Nig&1 D6lan6y
Mr Nigel Delaney
Trustee

Impact Living
Notes to the financial statements for the year ended
31 October 2023
A¢¢ountlng pollcles
The principal accounting policies adoptedi judgements and key sources of estimation uncertainty in
the preparation of the financial statements are as follows..
Charitable Trust information
Impact Living is a charity established by Written Constitution adopted on 2 August 2007 and
registered with the Charity Commission under charity number 1122871. The charity's principal office
address is 23-71 Wilfred Drive, Darnall, Sheffield, S9 3WA.
A¢¢ounting convention
The accounts {financial statements) have been prepared in accordance with the Statement of
Recommended Practice.. Accounting and Reporting by Charities preparing their accounts In
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFKS
102) I'charities SORP (FRS1021"I, the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland IFRS 102), the Charities Act 2011 and UK Generally Accepted
Practice effettive from l January 2019.
The financial statements have been prepared to give a 'true and fair, view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and fair view,. This departure has involved following Charities SORP {FRS 102) rather than
Accounting and Reporting by Charities: Statement of Recommended Practice effective from l April
2005 which has since been withdrawn.
Impart Living meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in
the relevant accounting policy notes.
The financial statements are prepared in sterling, which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention. The principal
accounting policies adopted are set out below.
Going concern
At the balance sheet date, the charity had net liabilities of £146,377. The Trustees have at the time
of approving the financial statements a reasonable expectation that the charity has adequate
resources to continue in operational existence for the foreseeable future. ThLJS they continue to
adopt the going concern basis of accounting in preparing the financial statements.
Charltable funds
Restricted funds are funds which are to be Ljsed in accordance with specific restriction imposed by
donors or which have been raised by the Group for particular PLJrposes. The cost of raising and
administering SLJch funds are charged against the specific fund. The aim and use of each restricted
fund is set up in the notes to the financial statements.
Income
Income is recognised in full in the Statement of Financial Activities ("SoFA"l in the year in which it
is receivable.
Income from government grants and other grants whether 'capital grants. or 'revenue grants. is
recognised when the charity has entitlement to the funds, any performance conditions have been
met, it is probable that the income will be received and the amount can be measured reliably and
not deferred.
12

Impact Living
Notes to the financial statements for the year ended
31 October 2023 (continued)
Expenditure
Expenditure (excluding grants) is included in the SOFA on an accruals basis.
Charitable activities include support costs and governance costs which are those incurred in
connection with the administration of the charity and Complian￿ with constitutional and statutory
requirements.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
staff costs
The costs of Short term employee benefits are recognised as a liability and an expense where
settlement of obligations does not fall within the same year.
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and
Section 12 '0ther Financial Instruments 155ues' of FRS 102 to all of its financial instruments. The
Charity only has financial assets and liabilitie5 of a kind that qualify as basic financial instruments in
accordance with section 11 of FRS 102. Basic financial instruments are initially recognised at
transaction value and are subsequently measured at their settlement value.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short
maturity held for working capital.
1.10 Debtors
Financial assets, other than those held at fair value through profit and loss, are assessed for
indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more
events that occurred after the initial recognition of the financial asset, the estimated future cash
flows have been affected. The impairment10s5 is recognised in the income and expenditure account.
1.11 Creditors loans and provisions
Creditors, loans and provisions are recognised where the Charity has a present obligation resulting
from a past event that will probably result in the transfer of funds to a third party and the amount
due to Settle the obligation can be measured or estimated reliably. Creditor5, loans and provisions
are normally recognised at their settlement amount after allowing for any trade discounts due.
Financial liabilities are derecognised when, and only when, obligations are discharged, cancelled or
they expire.
Amounts recognised as provisions are best estimates of the consideration required to settle the
present obligation at the reporting end date, taking into account the risks and uncertainties
surrounding the obligation.
1.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Group and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restriction imposed by
donors or which have been raised by the Group for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set up in the notes to the financial statements.
13

Impact Living
Notes to the financial statements for the year ended
31 October 2023 (continued)
1.13 Critical accounting estimates and judgements
In the application of the charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.
Revisions to
accounting estimates are recognised in the year in which the estimate is revised, if the revision
affects only that year, or in the year of the revision and future years if the revision affects both
current and future years.
The Trustees have determined that there are no estimates or assumptions which have a significant
risk of causing a material adjustment to the carrying amount of assets and liabilities.
Income - Donations and non- performance grant5
Donations and non- performance grants
2023
2022
Donations from..
Individuals
2,168
1,562
other
Total
All income received from donations and non-performance grants in the current year and prior year
were unrestricted.
Incorne - Charitable activities
2023
Restricted
Funds
2023
Unrestricted
Funds
Charitable activities
2023
2022
Charitable activity - Additional support
Restricted grants
258,636 258,636
213,208
Total
258 636 321 168
230 433
Expenditure on charitable activities
2023
2022
Direct charitable expenditure (Note 5)
331,503
255,736
Support costs (Note 61
Total expenditure
401 539
318 411
14

Impact Living
Notes to the financial statements for the year ended
31 October 2023 (continued)
Direct charitable expenditure
2023
2022
staff cost (Note 7}
Volunteers expenses
Travel and other costs
275,086
240,553
4,075
3,344
1,401
2,370
Activities costs
1,675
6,524
Insurance
4,466
2,945
Repairs and renewals
Rent
43,300
Total direct costs
331 503
255 736
Support costs
2023
2022
Telephone
Office and computer costs
Training costs
2,429
2,092
937
2,558
431
1,062
Bank charges
54
72
Motor vehicle costs
11,873
15,518
Accountancy
5,652
4,963
Independent examination
660
410
Rent
Total sUPPOrt costs
Wages and salarles
The average number of employees during the year was 9 (2022 - 71.
Their aggregate remuneration comprised..
2023
2022
Gross wages
Social security costs
Pension costs
251,129
220,625
19,469
16,295
Total wage5
275 086
240 553
No employee received emoluments of £60,000 or more in the current or preceding year.
The key management of the charity are the Trustees. The Trustees are unpaid and did not receive
any remuneration, benefits or expenses from the charity in the year12022 £nil).
15

Impact Living
Notes to the financial statements for the year ended
31 October 2023 (continued)
8. Debtors
2023
2022
Prepayments and accrued income
1,432
1,286
other debtors
Creditors: amounts falling due within one year
2023
2022
Trade creditors
8,104
Other creditors
195 714
134 435
195 714
142 539
io.
Funds
Unrestrlcted Restrlcted
Funds
Funds
2023
Total
2022
Total
Balance at l November 2022
(94,0841
24,374
(69,7101
16,706
Income
262,340
62,532
323,372
231,995
Expenditure
Balance at 31 October 2023
(358,2391
(43,3001 (400,0391
1318,411)
(IS9,9831
43,606
(146,3771
169,7101
ii.
Restricted Funds
Balance at Movement Movement in
l November
in funds
funds -
2022
Income
Expenditure
Balance at
31 October
2023
City of Bradford Council
7,149
7,149
Garfield Weston
10,000
10,000
20,000
Kenneth Hargreaves
Earl Fitz Charles
1,000
1,000
2,000
2,000
Charles & Elsie Sykes
4,000
4,000
Malton Town Council
225
225
Nationwide Community Grant
B&Q Foundation
43,300
{43,300)
4,360
4,360
Aldi Winter Fund
1,000
1,000
National Schizophrenia Found
Rank Foundation
472
472
Total
16

Impact Living
Notes to the financial statements for the year ended
31 October 2023 (continued)
Purpose of restricted Funds:
City of Bradford Council
Grant relates to monies received to support adult social care
providers to reduce the rate of Covid 19 transmission in care homes,. and to support other workforce
actions necessary to deliver infection control.
Garfield Weston - Funding towards a Needs Assessment & Therapy Evaluation Assessor.
Kenneth Haryreaves - Art Therapy Project.
Earl Fitzwilliam
Funding to convert unused ground floor space at site in Malton into a mental
health support area for residents and the local community.
Charles & Elsie Sykes Trust - Funding to convert unused ground floor space at site in Malton into
a mental health support area for residents and the local community.
Malton Town Council - Art supplies to be used during weekly one-to-one art therapy support
sessions and small group creative art workshops, with the aim of providing residents with coping
techniques to help them manage their mental health and other complex needs.
Nationwide Community Grant- Funding to convert unused ground floor space at our site in Malton
into a mental health support area for our residents and the local community.
B&Q Foundation - Funding to upgrade the security system at our accommodation site in Sheffield.
Aldi Winter Fund
Funding to purchase two large freezers with capacity to store increasing
amounts of frozen food donations at Wilfred Drive.
National Schizophrenia Foundation
Grant to Support costs of staff attending meetings at
Voluntary Community & Social Enterprise and Mental Health Partnership Network.
Rank Foundation
Funding to provide safe housing with critical support for those experiencing
homelessness and hospitali5ation due to mental health, providing early intervention and prevention
of further mental health crises.
12. Analysis of net assets between funds
Unrestricted
Funds
Restricted
Funds
Total
Fund balances as at 31 October 2023:
Net Current Assets
(189,9831
(189,9831
43,606
{146,377}
{146,377}
Total
43,606
Unrestrlcted
Funds
Restrlcted
Funds
Total
Fund balances as at 31 Ortober 2022:
Net Current Assets
194,084)
24,374
(69,7101
Total
194,084)
24,374
(69,7101
17

Impact Living
Notes to the financial statements for the year ended
31 October 2023 (continued)
13.
Related party transactions
Included within other creditors at the year end is an arnount payable of £177,263 (2022 £123, 1291
owed to Impact Property Services Litnited, a company which is connected via common
Trustees/Directors.
During the year, rent totalling £48,000 12022 £36,000), wages and salaries totalling £119,076
(2022 £120,759) and repairs and renewals totalling £43,300 (2022 - £Nill were recharged from
Impact Property Services to the charity.
18