||||Page|| |---|---|---|---|---| |Report ofthe Trustees||1|to|7| |Independent
Examiner's|Report|||| |Statement ofFinancial|Activities|||| |Balance Sheet||10|to|11| |Cash Flow Statement|||12|| |Notes to the Cash Flow|Statement||13|| |Notes to the Financial Statements||14|to|26| |Detailed Statement ofFinancial Activities|||27|| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |for|the Year E|nded 31March|2023||| |---|---|---|---|---|---| |||||31.3.23|31.3.22| |||Unrestricted|Restricted|Total|Total| |||funds|funds|funds|funds| ||Notes||||| |INCOME AND ENDOWMENTS FROM|||||| |Donations
and legacies||5,000||5,000|500| |Charitable
activities|||||| |Advice and support||138,682|553,402|692,084|638,062| |Investment
income||3,781||3,781|56| |Total||147,463|553,402|700,865|638,618| |EXPENDITURE ON|||||| |Charitable
activities|||||| |Advice and support||209,589|562,204|771,793|439,907| |NET INCOME/(EXPENDITURE)||(62,126)|(8,802)|(70,928)|198,711| |Transfers between
funds|14|(1,915)|1,915||| |Other recognised
gains/(losses)|||||| |Actuarial
gains on defined benefit schemes||219,000||219,000|140,000| |Net movement
in funds||154,959|(6,887)|148,072|338,711| |RECONCILIATION
OF FUNDS|||||| |Total funds brought
forward||165,406|139,435|304,841|(33,870)| |TOTAL FUNDS CARRIED FORWARD||320,365|132,548|452,913|304,841| ## |||||31.3.23|31.3.22| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total|Total| |||funds|funds|funds|funds| ||Notes||||| |FIXEDASSETS|||||| |Tangible assets||7,196||7,196|7,311| |CURRENT ASSETS|||||| |Debtors|12|59,746|21,393|81,139|152,446| |Cash at bank||403,014|111,155|514,169|316,386| |||462,760|132,548|595,308|468,832| |CREDITORS|||||| |Amounts
falling due within one year|13|(381,591)||(381,591)|(184,302)| |NET CURRENT ASSETS||81,169|132,548|213,717|284,530| |TOTAL ASSETSLESSCURRENT|||||| |LIABILITIES||88,365|132,548|220,913|291,841| |PENSION ASSET|15|232,000||232,000|13,000| |NET ASSETS||320,365|132,548|452,913|304,841| |FUNDS|14||||| |Unrestricted
funds||||320,365|165,406| |Restricted funds||||132,548|139,435| |TOTAL FUNDS||||452,913|304,841| ## ## ||||||Cash Flow Statement||| |---|---|---|---|---|---|---|---| |||||for the|Year Ended 31March|2023|| |||||||31.3.23|31.3.22| |||||Notes|||| |Cash flows from operating
activities
Cash generated
&om operations||||||197,813|177,050| |Net cash provided|by operating
activities|||||197,813|177,050| |Cash flows from|investing||activities||||| |Purchase oftangible fixed||assets||||(3,811)|(4,642)| |Interest received||||||3,781|56| |Net cash used in|investing|activities||||(30)|(4,586)| |Change
in cash and cash
reporting
period|||equivalents|in the||197,783|172,464| |Cash and cash equivalents|||at the beginning||||| |ofthe reporting|period|||||316,386|143,922| |Cash and cash equivalents
reporting
period|||at the end|ofthe||514,169|316,386| ## ## ## |RECONCILIATIO
ACTIVITIES|N
OF|NET (EXPENDIT|URE)/INCOME
TO NET CASH|FLOW FROM OP|ERATING| |---|---|---|---|---|---| |||||31.3.23|31.3.22| |Net (expenditure)/income||for the reporting|period (as per the Statement||| |ofFinancial Activities)||||(70,928)|198,711| |Adjustments
for:|||||| |Depreciation
charges||||3,926|2,917| |Interest received||||(3,781)|(56)| |Decrease/(increase)|in debtors|||71,307|(129,946)| |Increase in creditors||||197,289|105,424| |Net cash provided|by operations|||197,813|177,050| ## ## |ANALYSIS OF CHANGES IN NET F|UNDS||| |---|---|---|---| ||At 1.4.22|Cash flow|At31.3.23| |Net cash|||| |Cash at bank|316,386|197,783|514,169| ||316,386|197,783|514,169| |Total|316,386|197,783|514,169| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||||||31.3.23|31.3.22| |---|---|---|---|---|---|---|---|---|---| |||||||Unrestricted|Restricted|Total|Total| |||||||funds|funds|funds|funds| ||Donations|||||5,000||5,000|500| |3.|INVESTMENT|INCOME|||||||| |||||||||31.3.23|31.3.22| |||||||Unrestricted|Restricted|Total|Total| |||||||funds|funds|funds|funds| ||Deposit account|interest||||3,781||3,781|56| |4.|INCOME FROM CHARITABLE ACTIVITIES||||||||| |||||||||31.3.23|31.3.22| |||||||Activity|||| ||Other support services||||||||| ||provided|||||Advice and support||46,993|52,559| ||Grants|||||Advice and support||645,091|585,503| |||||||||692,084|638,062| ||Grants received,|included|||in the|above, are as follows:|||| |||||||||31.3.23|31.3.22| ||Cheshire Community|||Foundation||||44,435|30,000| ||WBC - Inf'rastructure|||Support Services||||116,000|116,000| ||Torus Foundation|||||||13,189|16,372| ||WBC - Good Neighbours||||Project||||68,975| ||TN L Communities||Fund|||||55,233|38,259| ||NHS Liverpool||||||||19,999| ||Alder Hey Childrens||Charity|||||143,434|133,134| ||NHS Warrington|CCG|||||||52,124| ||Warrington
Borough|||Council||||172,800|16,300| ||Warrington
Disability|||Partnership|||||94,340| ||Cancer Alliance|||||||100,000|| |||||||||645,091|585,503| ## ## ## ## ## ||||Grant||| |---|---|---|---|---|---| ||||funding of||| |||Direct|activities
(see note|Support
costs (see|| |||Costs|6)|note 7)|Totals| |Advice and support||482,421|285,747|3,625|771,793| |GRANTS PAYABLE|||||| |||||31.3.23|31.3.22| |Advice and support||||285,747|100,561| |The total grants paid to|institutions|during the year was as follows:|||| |||||31.3.23|31.3.22| |3rd Party Organisations||||285,747|100,561| |SUPPORT COSTS|||||| ||||||Governance| ||||||costs| |Advice and support|||||3,625| |NET INCOME/(EXPENDITURE)|||||| |Net income/(expenditure)|is stated|after charging/(crediting):|||| |||||31.3.23|31.3.22| |Depreciation - owned assets
Other operating
leases
Independent
examination
fee||||3,926
20,426
2,500|2,917
15,033
2,350| ## ## ## ## ## |STAFFCOSTS||| |---|---|---| ||31.3.23|31.3.22| |Wages and salaries|358,526|255,105| |Social security costs|22,949|14,829| |Pension costs|14,906|12,089| |Pension deficit payments|8,703|7,207| ||405,084|289,230| |The average monthly
numb|er ofemployees
during the year was as f|ollows:|| |---|---|---|---| |||31.3.22|31.3.21| |Chief officers||1|1| |Project managers||3|1| |Project officers||12|10| |Secondment to Warrington|parents &carers|1|1| |||18|13| ## ## |11.|TANGIBLE FIXEDASSE|TS||||| |---|---|---|---|---|---|---| |||||Fixtures||| ||||Plant and|and|Computer|| ||||machinery|fittings|equipment|Totals| ||COST|||||| ||At 1 April 2022||12,919|2,605|10,732|26,256| ||Additions||||3,811|3,811| ||At 31March 2023||12,919|2,605|14,543|30,067| ||DEPRECIATION|||||| ||At 1 April 2022||12,919|2,605|3,421|18,945| ||Charge for year||||3,926|3,926| ||At 31March 2023||12,919|2,605|7,347|22,871| ||NET BOOK VALUE|||||| ||At 31March 2023||||7,196|7,196| ||At 31March 2022||||7,311|7,311| |12.|DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR|||||| ||||||31.3.23|31.3.22| ||Trade debtors||||59,746|152,446| ||Prepayments
and accrued income||||21,393|| ||||||81,139|152,446| |13.|CREDITORS: AMOUNTS|FALLING DUE WITHIN ONE YEAR||||| ||||||31.3.23|31.3.22| ||Trade creditors||||14,124|8,368| ||Social security and other taxes||||6,836|5,647| ||Other creditors||||2,885|987| ||Accruals and deferred income||||357,746|169,300| ||||||381,591|184,302| ||Deferred income comprises|grant income received|in advance ofthe year to which it relates.|||| |||||||31.03.23| ||Balance as at 1stApril 2022|||||166,800| ||Amount released to income|earned &om charitable|activities|||(166,800)| ||Amount
deferred in year|||||355,246| ||Balance as at 31stMarch 2023|||||355,246| ## ## |||||Net|Transfers|| |---|---|---|---|---|---|---| ||||At 1.4.22|movement
in funds|between
funds|At
31.3.23| |Unrestricted
funds||||||| |General fund
Pension fund|||152,406
13,000|(62,126)
219,000|(1,915)|88,365
232,000| |Restricted funds|||165,406|156,874|(1,915)|320,365| |TNL Community
Fund
WBC Good Neighbours
Project
NHS Charities Trust
Good Neighbourhood
Dementia
WBC Community
Fund
CCG Mental Health
Cancer Alliance Community
Warm Spaces
CCF Connector|||4,300
25,100
77,600
28,500
2,000
1,935|(4,300)
(25,100)
(2,766)
(28,500)
(3,850)
3,726
40,879
11,109|1,915|74,834
2,000
3,726
40,879
11,109| ||||139,435|(8,802)|1,915|132,548| |TOTAL FUNDS|||304,841|148,072||452,913| |Net movement
in funds,|included||in the above are as follows:|||| ||||Incoming|Resources|Gains and|Movement| ||||resources|expended|losses|in funds| |Unrestricted
funds||||||| |General fund
Pension fund|||147,463|(209,589)||(62,126)| ||||||219,000|219,000| |Restricted funds|||147,463|(209,589)|219,000|156,874| |TNL Community
Fund
WBC Good Neighbours
Project
Food Poverty
NHS Charities Trust
Good Neighbourhood
Dementia
CCG Mental Health
Cancer Alliance Community
Soup k, Chat
VCSEPlace secondee
Voluntary
sector support
Warm Spaces
CCF Connector|||55,233
21,500
30,000
143,434
100,000
7,800
37,500
23,500
90,000
44,435|(59,533)
(46,600)
(30,000)
(146,200)
(28,500)
(3,850)
(96,274)
(7,800)
(37,500)
(23,500)
(49,121)
(33,326)||(4,300)
(25,100)
(2,766)
(28,500)
(3,850)
3,726
40,879
11,109| ||||553,402|(562,204)||(8,802)| |TOTALFUNDS|||700,865|(771,793)|219,000|148,072| ## ## ## ## |||||Net|| |---|---|---|---|---|---| |||||movement|At| ||||At 1.4.21|in funds|31.3.22| |Unrestricted
funds|||||| |General fund|||86,932|65,474|152,406| |Pension fund|||(127,000)|140,000|13,000| ||||(40,068)|205,474|165,406| |Restricted funds|||||| |Cheshire
Community|Fund - Manbassador||||| |Project|||4,893|(4,893)|| |TNL Community
Fund||||4,300|4,300| |Assura Digital Grant|||1,305|(1,305)|| |WBC Good Neighbours||Project||25,100|25,100| |NHS Charities Trust||||77,600|77,600| |Good Neighbourhood|Dementia|||28,500|28,500| |WBC Community
Fund||||2,000|2,000| |Men's Health Grant||||1,935|1,935| ||||6,198|133,237|139,435| |TOTAL FUNDS|||(33,870)|338,711|304,841| ## ## ## ||||Incoming|Resources|Gains and|Movement| |---|---|---|---|---|---|---| ||||resources|expended|losses|in Rmds| |Unrestricted
funds||||||| |General fund|||185,487|(120,013)||65,474| |Pension fund|||||140,000|140,000| ||||185,487|(120,013)|140,000|205,474| |Restricted funds||||||| |Cheshire
Community|Fund - Manbassador|||||| |project||||(4,893)||(4,893)| |TNL Community
Fund|||38,259|(33,959)||4,300| |Assura Digital Grant||||(1,305)||(1,305)| |WBC Good Neighbours||Project|68,975|(43,875)||25,100| |Food Poverty|||30,000|(30,000)||| |Maternal
Mental Health||Grants|19,999|(19,999)||| |NHS Charities Trust|||133,134|(55,534)||77,600| |Good Neighbourhood|Dementia||37,804|(9,304)||28,500| |WBC Community
Fund|||2,000|||2,000| |Covid Community
Champions|||94,340|(94,340)||| |CCG Mental Health|||14,320|(14,320)||| |Men's Health Grant|||14,300|(12,365)||1,935| ||||453,131|(319,894)||133,237| |TOTAL FUNDS|||638,618|(439,907)|140,000|338,711| ## ## ## ## ## ## ## ## ## |The amounts
recognised
in the Statement ofFinancial Activitie|s are as follows:|| |---|---|---| ||Defined|benefit| ||pension|plans| ||31.3.23|31.3.22| |Current service cost|18,000|19,000| |Net interest from net defined benefit||| |asset/liability|31,000|24,000| |Past service cost||| ||49,000|43,000| |Actual return on plan assets|(115,000)|55,000| |Changes|in the present value ofthe defined benefit obligation|are as follows:|| |---|---|---|---| |||Defined|benefit| |||pension|plans| |||31.3.23|31.3.22| |Opening
Current|defined benefit obligation
service cost|1,159,000
18,000|1,223,000
19,000| |Contributions
by scheme participants
Interest cost||3,000
31,000|3,000
24,000| |Actuarial|losses/(gains)|(335,000)|(91,000)| |Benefits|paid|(22,000)|(19,000)| |||854,000|1,159,000| ## ## ||||Defined|benefit| |---|---|---|---|---| ||||pension
31.3.23|plans
31.3.22| |Opening|fair|value ofscheme assets||| |Interest income on plan assets
Contributions
by employer
Contributions
by scheme participants
Actuarial
gains/(losses)
Benefits paid|||1,172,000
32,000
16,000
3,000
(115,000)|1,096,000
22,000
15,000
3,000
55,000| ||||(22,000)|(19,000)| ||||1,086,000|1,172,000| |Defined|benefit| |---|---| |pension
31.3.23|plans
31.3.22| |209,000|140,000| |209,000|140,000| |||||Defined|benefit| |---|---|---|---|---|---| |Equities||||pension
31.3.23|plans
31.3.22| |Bonds||||43%|37%| |Property
Cash||||39%
16%|45%
12%| |||||2%|6%| |||||100%|100%| |Principal|actuarial|assumptions|at the Balance Sheet date (expressed as weighted|averages):|| |Discount|rate|||31.3.23|31.3.22| |Future salary increases
Future pension increases||||4.75%
3.65%
2.95%|2.70%
3.90%
3.20%| ## ## ## ## ## ## ||||Warrington
Voluntary
Action||| |---|---|---|---|---|---| ||||Detailed Statement ofFinancial Activities||| ||||for the Year Ended 31March 2023||| |||||31.3.23|31.3.22| |INCOME AND ENDOWMENTS|||||| |Donations
and|legacies||||| |Donations||||5,000|500| |Investment
income|||||| |Deposit account interest||||3,781|56| |Charitable
activities|||||| |Other support services||provided||46,993|52,559| |Grants||||645,091|585,503| |||||692,084|638,062| |Total incoming|resources|||700,865|638,618| |EXPENDITURE|||||| |Charitable
activities|||||| |Wages||||358,526|255,105| |Social security||||22,949|14,829| |Pensions||||23,609|19,296| |Other operating|leases|||20,426|15,033| |Insurance||||1,480|1,480| |Telephone||||2,591|3,832| |Sundries||||3,638|7,415| |Printing, postage, stationery 4IT support||||18,772|8,870| |Travel||||2,501|1,800| |Training,
consultancy,||project activities|costs &,||| |events||||24,003|5,275| |Computer
equipment||||3,926|2,917| |Grants to institutions||||285,747|100,561| |||||768,168|436,413| |Support costs|||||| |Governance|costs||||| |Accountancy|fees|||2,605|2,864| |Legal fees||||1,020|630| |||||3,625|3,494| |Total resources|expended|||771,793|439,907| |Net (expenditure)/income||||(70,928)|198,711|