2023-12-30-accounts

			Page
Reference and Administrative		Details ofthe Charity, Its Trustees and Advisers	1
Trustees' Report			2-10
Chair of Trustees' Letter
Independent Auditors'	Report	on the Financial Statements	12-14
Statement of Financial	Activities		15
Balance Sheet			16
Statement ofCash Flows			17
Notes tothe Financial	Statements		18-34

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		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Note	2023 8	2023 8	2023 8	2022f
Income from:
Donations and legacies	3	301,430	34,020	330,256	315,934
Charitable activities	4	264,294		264,2$4	180,011
Investments	5	1,070		1,070	3
Total Income		566,800	34,020	801,620	498,948
Expenditure on:
Raising funds		77,230		77,230	87,514
Charitable activities	6	868,607	73,012	041,619	72'l,004
Total expenditure		945,037	73,012	1,010,840	808,518
Net expenditure before net losses
on investments		(379,037)	(38,102)	(417,220)	(309,570)
Exrxrptional item		(175,$68)		(170,008)
Net movement In funds before other
recognised gains/(losses)		(555,005)	(30,102)	(503,1$7)	(309,570)
Net movement in funds		(555,005)	(38,192)	(5$3,197)	(309,570)
Reconcglatlon offunds:
Total funds brought forward		1,004,$40	58,455	1,063,3$5	1,372,965
Net movement in funds		(555,005)	(38,1$2)	(503,1$7)	(309,570)
Total funds carried forward		449,935	20,263	470,190	1,053,395

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		For	the	Year Ended S1December 2023
					2023	2022
					E
Cash flows from operating		activities
Net cash used in operating	activities				(404,528)	(99,719)
Cash flows from investing		activities
Purchase oftangible fixed assets					(11,581)
Net cash (used in)/provided		by investing		activities	(11,581)
Cash flows from financing		activities
Cash inilows from new borrowing					437,000
Repayments of borrowing					(9,683)	(7,108)
Net cash provided by/(used		in) financing		activities	427,317	(7,108)
Change in cash and cash	equivalents		in	the year	11408	(106,827)
Cash and cash equivalents	at the beginning			ofthe year	25,816	132,843
Cash and cash equivalents		at the end of		the year	37,024	25,818
The notes on pages 18to34		form part ofthese financial statements

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		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2023	2023	2023	2022
		6			8
Donations
Donations	from trusts and foundations	223,045	34,820	257,865	292,120
Donations	from individuals	78,391		78,$91	26,814
		301,436	34,820	3$6,256	318,934
		301,436	34,820	336,256	318,934
Total2022		202,164	116,770	318,934

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Unrestricted	Total	Total
funds	funds	funds
2023 6	2023 6	2022f
1,070	1,070

		Unrestricted	Restricted		As mslaled
		funds	funds	Total	Total
		2023	2023 6	2023 6	2022 f
Sessional services		868,607	73,012	941,819	721,004
Total 2022as nsslated		849,617	71,387	721,004
Analysis ofexpenditure	by activities
		Activities			As restated
		undertaken	Support	Total	Total
		directly	CcstS	funds	funds
		2023 6	2023 6	2023 6	2022 f
Sessional services		321,138	620,481	941,619	721,004
Total 2022as restated		309,817	411,187	721,004
Analysis ofdirect costs

				As restated
		Sessional	Total	Total
		services	funds	funds
		2023	2023	2022
		6	6
Stafl	costs	286,505	266,505	264,180
Other	service costs	54,633	54,633	45,637
		321,138	321,138	309,817
Total	2022asrestrded	309,817	309,817

						As msfsfed
			Sessional		Total	Total
				services	funds	funds
				2023f	2023f	2022 5
Staffcosts				373,569	373,568	251,304
Depreciation				51,018	51,018	83,387
Premises, oflice &IT				66,632	86,6S2	82,171
Financial administration				1,542	1,542	1,844
Advertising	costs			2,047	2,047	1,386
Bank fees				1,642	1,642	2,215
Interest paid				54,366	54,366	2,778
Loan set up	costs			11,639	1t,638
Professional	fees			40,647	40,647	17,450
Audit fees				13,600	13,600	8,090
Other support costs				3,779	3,779	575
				620,481	620,481	411,187
Total 2022	as restated			411,187	411,187
Auditors' remuneration
					2023 f	2022
Fees payable to Xsinadin accounts		Audit Limited for the audit ofthe	Charity's	annual	15,000	10,200
Fees paysbls to Xeinadin		Audit Limited and its associates	in respect of:
All non-audit	services not	included above			2,340

Forthe Year Ended Staff costs	31December 2023
	2023	2022
	6	5
Wages and salaries	626,256	528,892
Social security costs	56,052	52,958
Pension costs	16,934	18,289
	701,242	598,139

		2023	2022
		No.	Nc.
Sessional	services	10	8
Fundraising		2	1
Support		11	10
		23

2023	2022
No.	No.

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	Land 8	Furniture &	Fixtums and
	buildings 8	equipment 8	fittings 8	Total 8
Cost orvaluation
At 1 January2023	1,170,474	255,325	140,8$3	1,566,632
Additions		6,601	4,980	11,581
Dieposals		(21,083)		(21,083)
At 31 December 2023	1,170,474	240,863	145,813	1,557,150
Depreciation
At 1 January 2023	136,052	229,573	116,004	481,629
Charge for the year	21,154	19,202	10,$$2	51,018
On disposals		(21,06$)		(21,06$)
At 31 December 2023	157,206	227,712	126,666	511,584
Net book value
At 31 December 2023	1,013,2$8	13,151	19,147	1,045,566
At 31December 2022	1,034,422	25,752	24,829	1,085,003

Debtors
			2023	2022
			8	5
Due after	more then one year
Amounts	owed by group undertakings			97,031
				07,031
Due within		one year
Outstanding		fees	18,083	13,873
Amounts	owed by group undertakings			37,131
Prepaymenls		and accrued income	522
			19,505	148,035

			2023	2022
			6
Bank loans			10,708	11,226
Other loans			437,000
Trade creditors			15,301	19,313
Other taxation and	social secunty		81,973	106,107
Other creditors			18,761	4,457
Accruals and deferred		income	45,653	22,690
			609,397	163,793
			2023	2022
			8
Resources deferred	du	ring the year	10,000

Creditors: Amounts falling due after	more than one year
		2023 8	2022f
Bankloans		22,500	31,666
Induded within the above are amounts	falling due as follows:
		2023 8	2022f
Between one and two years
Bankloans		10,000	f9,999
Between two and five years
Bank loans		12,500	11,667
Over five years

							Balance at
			Balance at 1				31
			January			Gainsl	December
			2023 5	Income 5	Expenditure 8	(Losses) 6	2023 6
Unrestricted funds
Designated funds
Land 8 building	reserve		1,175,000				1,175,000
Retail reserve			185,000				185,000
			1,360,000				1,360,000
Generalfunds
Generalfunds			(355,060)	566,800	(945,837)	(175,968)	(910,065)
Total Unrestricted		funds	1,004,940	566,800	(945,837)	(175,968)	449,935
Restricted funds
Capital capaign	fund		4,980		(4,980)
Equipment fund			2,500		(2,500)
Early Intervention		fund	7,666		(7,666)
Weekend Activities			33,463		(33,463)
Impact Measures		Framework	4,500		(4,500)
Music Therapy	Fund		5,346	34,820	(19,903)		20,263
			58,455	34,820	(73,012)	-	20,263
Total offunds			1,063,395	601,620	(1,018,849)	(175,968)	470,198

Statement offun	ds	- prior year
						Balance st
			Balance at			31
			1January			December
			2022	Income	Ex pe ndltun:f	2022f
Unresbtcted funds
Designated funds
Land 8 building reserve			1,175,000			1,175,000
Retail reserve			fes,ooo			185,000
			1,360,000			1,380,000
Generalfunds
Generalfunds			(107)	382,178	(737,131)	(355,060)
Total Unrestricted		funds	1,359,893	382,178	(737,131)	1,004,940
Restdcted funds
Capital cspaign fund				4,9eo		4,9eo
Equipment fund			8,872	3,500	(7,872)	2,500
Early Intervention	fund			28,750	(19,084)	7,66S
Wellbeing Therapy	fund		1,200		(1,200)
Weekend Activities				33,463		33,463
Speech &Language		Therapy	5,000		(5,000)
Immersive Story				7,433	(7,433)
Impact Measures	Framework			26,500	(22,000)	4,500
Music Therapy Fund				14,144	(8,798)	5,346
			13,072	116,770	(71,387)	58,455
Total offunds			1,372,965	498,948	(808,518)	1,063,395

Purposes	ofrestricted	ofrestricted	ofrestricted	ofrestricted	fuiide	fuiide
Capital campaign			fund				The capital campaign fund consists ofmonies donated for		the
							development ofan extension and improvements to the
							Centre's building.
Equipment	fund						The equipment fund consists ofmonies donated for the
							purchase ofsmall items and capital items for the font-line
							services.
Early intervention			fund				The early intervention fund consists ofmonies received	for
							delivering our preschool snd outreach servirxts.
Music therapy		fund					The music therapy fund consists of monies received for	the
							provision ofmusic therapy.
Wellbeing	therapy		fund				The wellbeing therapy fund consists ofmonies received	for		the
							provision ofwellbeing therapies for families
Speech &	Language			therapy		fund	The speech S,language therapy fund consists ofmonies
							received forthe provision of speech and language therapy.
Weekend	activities						The weekend scbviTies fund received monies for provision		of
							play activihes etweekends.
Immersive	Story						The Immersive Story fund consists ofmonies to deliver
							reading and storytelling activities.
Impact Measures			Framework				Ths Impact Measures Framework consists ofmonies to
							develop an outcome indicators in therapy services
							effectiveness.
Purposes	ofdesignated				funds
Land & building		reserve					The land and building reserve represents the unrestricted
							funds invested in the charity's freehold land snd buildings		plus
							an allowance for forthcoming additions which are not therefore
							available for other purposes.
Maintenance reserve							The maintenance reserve is monies set aside by the Trustees
							for the future maintenance ofthe charity's land and buildings.
Retail reserve							The retail reserve represents money loaned tothe charity's
							trading subsidiary company and therefore not available	for
							other purposes.
Innovation	reserve						The innovation reserve is monies set aside by the trustees			in
							order to be abls to pilot new achvities that do not yet have
							funding including new services, new partnerships snd new
							fundreising programmes.
Events reserve							The events reserve is money set aside to allow forthe
							organising offundraising and promotional events where	costs
							have to be paid out before income is received.

Summary	offunds	- current y	ear
							Balance at
			Balance at 1				31
			January			Gainsl	December
			2023	Income 6	Expenditure f	(Losses) 6	2023f
Designated	funds		1,360,000				1,360,000
General funds			($55,060)	568,800	(945,837)	(175,968)	(910,065)
Restricted	funds		58,455	34,820	(73,012)		20,283
			1,06$,$05	601,020	(1,018,849)	(175,068)	470,108
Summary	offunds	~prior year
							Balance at
				Balance at			31
				1January			December
				2022	income f	Expenditure f	2022f
Designated	funds			1,360,000			1,300,000
General funds				(107)	382,178	(737,131)	(355,060)
Restricted	funds			13,072	116,770	(71,387)	58,455
				1,372,955	498,948	(808,518)	1,063,395

Analysis	ofnet assets between funds - current	year
		Unrestricted	Restricted	Total
		funds	funds	funds
		202$ 6	2023f	2023f
Tangible	fixed assets	1,045,566		1,045,566
Current	assets	36,266	20,263	56,529
Creditors	due within one year	(609,307)		(600,$07)
Creditors	due in more than one year	(22,500)		(22,500)
Total		449,935	20,263	470,198

Analysis of net assets between funds - prior ye	ar
	Unrestncted	Restricted	Totsf
	funds	funds	funds
	2022f	2022 5	2022f
Tangible fixed assets	1,085,003		1,085,003
Debtors due after mors than one year	97,031		97,031
Current assets	18,365	58,455	76,820
Creditors due within one year	(163,793)		(163,793)
Creditors due in more than one year	(31,666)		(31,SSS)
Total	1,004,940	58,455	1,063,395

Reconciliation ofnet move	ment in funds to net cash flow from operati	ng activities
		2023	2022
		E	5
Net expenditure for the year	(as per Statement ofFinancial Acfivities)	(593,197)	(309,570)
Adjustments for:
Depreciation charges		51,018	61,243
Decrease in debtors		128,530	50,145
Increase in creditors		9,121	98,463
Net cash used In operating	activities	(404,528)	(99,719)

20.	Analysis ofcash and cash equivalents
		2023 8	2022f
	Cash in hand	37,024	25,816
	Total cash and cash equivalents	37,024	25,816

		At 1		At 31
		January		December
		2023	Cash flows	2023
		8		6
Cash	at bank and in hand	25,816	11,208	97,024
Debt	due within 1 year	(11,226)	(438,483)	(447,708)
Debt	due after 1 year	(31,666)	9,166	(22,500)
		(17,076)	(418,108)	(433,185)