2022-03-31-accounts

								Page
Statement		from the	Chair of Trustees				I	to	2
Report	of the Trustees						3	to	8
Report	of the Independent				Auditors		9	to	12
Statement		of Financial			Activities			13
Balance		Sheet						14
Cash Flow Statement								15
Notes	to	the Financial		Statements			16	to	28
Detailed		Statement	of	Financial		Activities	29	to	30

Auditors
Sowerby
Chartered Accountants	and Statutory Auditors
Beckside Court
Annie Reed Road
Beverley
East Yorkshire
HU17 0LF
Solicitors
Wrigleys Solicitors LLP
19 Cookridge Street
Leeds
LS2 3AG
Bankers
Royal Bank of Scotland
27 Park Row
Leeds
LSI 5QB

							2022	2021
				Unrestricted	Designated	Endowment	Total	Total
				funds	fund	fund	funds	funds
			Notes	E			Ea
INCOME AND ENDOWMENTS
FROM
Donations and legacies			3	4,000			4,000	i3,496
Charitable activities
Charitable activities				I ,020,772			I ,020,772	988,286
Core Rehabillitation				8,930			8,930
Compass St John's	Project			1 ,474,161			1474,161	1 ,09"l ,273
Investment income			4	46			46	130
Total				2 ,507,909			2,507,909	2 ,093,185
EXPENDITURE ON
Charitable activities			6
Charitable activities								(3"l ,946)
Core Rehabillitation				747,829	24,827		772,656	920,668
Compass St John's	Project			1 ,474,910			1 ,474,910	1,047,173
Governance				81 ,658			81 ,658	6,642
Total				2 ,304,397	24,827		2 ,329,224	I ,942,537
NET INCOME/(EXPENDITURE)				203,512	(24,827)		178,685	150,648
Transfers between	funds		17	(105,694)	105,694
Other recognised
gains/(losses)
Actuarial gains/(losses)		on
defined benefit schemes				468,000			468,000	(85,000)
Net movement in funds				565,8al8	80,867		646,685	65,648
RECONCILIATION	OF	FUNDS
Totalfundsbroughtfomard				652,736	146,424	458,450	1,257,610	1,191962
TOT AL FUNDS CARRIED
FORWARD				1218,554	227,291	458,450	1,904,295	1,257,610

						2022	2021
			Unrestricted	Designated	Endowment	Total	Total
			funds	fund	fund	funds	funds
		Notes	E	E
FIXED ASSETS
Tangible assets		13	I ,221 ,395		458,450	1 ,679,845	I ,700,890
CURRENT ASSETS
Debtors		14	95,766			95,766	85,789
Cash at bank			346,380	227,291		573,671	399140
			442,146	227,291		669,437	484,929
CREDITORS
Amounts falling due within one
year		15	(39,987)			(39,987)	(34,209)
NET CURRENT	ASSETS		402,159	227,291		629,450	450,720
TOT AL ASSETS	LESS
CURRENT LIABILITIES			1 ,623,554	227,291	458,450	2,309,295	2,151,610
PENSION LIABILITY		18	(405,000)			(405,000)	(894,000)
NET ASSETS			I ,218,554	227,291	458,450	I ,904,295	1,257,610
FUNDS		17
Unrestricted funds:
General fund						1 ,623,554	1 ,546,736
Pension reserve						(405,000)	(894,000)
Designated fund						2 27,291	146,424
						"I ,445,845	799,160
Endowment funds:
Endowment fund						458,450	458,450
TOT AL FUNDS						I ,904,295	1,257,610

					2022	2021
				Notes
Cash flows from	operating	activities
Cash generated	from operations			20	174,042	110,554
Net cash provided	by operating		activities		174,042	110,554
Cash flows from	investing	activities
Purchase of tangible fixed		assets			(3,557)	(4,300)
Sale of tangible	fixed assets				4,000
Interest received					46	130
Net cash provided	by/(used	in) investing		activities	489	(4,170)
Change in cash	and cash	equivalents		in
the reporting period					174,531	106,384
Cash and cash	equivalents	at	the
beginning of the reporting		period			399,140	292,756
Cash and cash	equivalents	at	the end	of
the reporting period					573,671	399,"140

DONATIONS	AND LEGACIES
		2022	2021
Employment	allowance	4,000	4,000
Covid 19 support			9,496
		4,000	13,496

								2022	2021
Interest	received								130
INCOME	FROM CHARIT		ABLE		ACTMTIES
								2022	2021
					Activity
Ministry	of Justice Contract				Charitable	activities		I 020 772	988.286
Income	from residents	board			Core Rehabillitation			8 930
Income	from housing	benefit		-
Compass	St John's				Compass	St John's Project		I ,437,931	I ,062,53"l
SU Fees					Compass	St John's Project		36,230	20,926
Income	from residents	board			Compass	St John's Project			7,816
								2,503,863	2,079,559
CHARIT	ABLE ACTMTIES			COSTS
							Direct	Support
							Costs (see	costs (see
							note 7)	note 8)	Totals
Core Rehabillitation							772,656		772 656
Compass	St John's Project						1,474,910		1.474.910
Governance								8"l ,658	81 658
							2,247,566	81 ,658	2,329,224

			Compass St
		Core	John's
		Rehabilitation	Housing	2022
Staff costs		572.625	404,203	976 828
Rates		3.751	8,838	12 589
Insurance		16.336		16 336
Heating and Lighting		23.469	3,132	26 601
Rents to Landlords			864,977	864 977
Sundry Expenses		783		783
Professional	fees	6,"118	6,211	12 329
Provisions		21 ,966		21 966
Loans and	grants	334	25	359
Travelling	expenses	9,014	33,182	42.196
Repairs and refurbishment		56,643	113,423	170 066
Office expenses		22,131	28,949	51 080
Cleaning		"12,112	5,013	17.125
Other SU	costs		239	239
Other staff	costs	Il ,899	1 ,591	13 490
Depreciation		15,475	3,177	18 652
Loss on sale of ASSETS			I ,950	I 950
		772,656	1,474,910	2,247,566

			Compass	St
		Core	John's
		Rehabilitation	Housing		2021
			Ea
Staff costs		645.453	264,326		909 779
Rates		4.701		5,860	10 561
Insurance		14.051			1405"l
Heating and Lighting		23.0al I		2,169	25 180
Rents to Landlords			609,755		609 755
Sundry Expenses		3,151		69	3,220
Professional	fees	I ,940			I 940
Provisions		18,336			18 336
Loans and	grants	274		9	283
Travelling	expenses	5 ,395	16,058		21 453
Repairs and refurbishment		6 0,954	91,715		152 669
Office expenses		18,161	14,456		32 617
Cleaning		13,339		3,786	17125
Other SU	costs	I ,884		764	2 648
Other staff	costs	607		888	1495
Depreciation		18,728		5,372	24100
Loss on sale of assets		1 ,881			1 88"l
		920,668	I ,015,227		1,935,895

				Governance
			Management	costs	Totals
Governance			71 428	10.230	81 658
Support	costs, included	in the above, are as follows:
				2022	2021
					Total
				Governance	activities
Wages				71 428	88.802
Auditors'	remuneration			7 000	5.640
Auditors'	remuneration	for non audit work		3.230	I .002
				81 ,658	95,444

		2022	2021
Auditors' remuneration		7 000	5 640
Accountancy	fees	3.230	I 002
Depreciation	- owned assets	18 652	24.101
Deficit on	disposal of fixed assets	I 950	I 88"l

Wages and salaries		829,017	773,661
Redundancy costs		34,391	23,191
Social security costs		72,805	68,654
Defined contribution	pension contributions	33,9"l0	30,480
Staff costs before defined benefit pension items		970,"123	895,986
Defined benefit pension contributions		78,133	"127,000
		1,048,256	,022,986

2022	2021
41	39

COMPARATIVES	FOR	THE STATEMENT	THE STATEMENT	THE STATEMENT	OF FINANCIAL ACTMTIES	OF FINANCIAL ACTMTIES
					Unrestricted	Designated	Endowment	Total
					funds	fund	fund	funds
					[	E		Ea
INCOME AND ENDOWMENTS				FROM
Donationsand legacies					13,496			13,496
Charitable activities
Charitable activities					988,286			988,286
Compass St John's	Project				1 ,091 ,273			I ,091 ,273
Investment income					130			130
Total					2 ,093,"185			2,093,185
EXPENDITURE ON
Charitable activities
Charitable activities					(31 ,946)			(31 ,946)
Core Rehabillitation					920,668			920,668
Compass St John's	Project				I ,015,227	31 ,946		1,047,173
Governance					6,642			6,642
Total					I ,910,591	31 ,946		I ,942,537
NET INCOME/(EXPENDITURE)					182,594	(31 ,946)		150,648
Transfers between	funds				(104,960)	104,960
Other recognised	gains/(losses)
Actuarial gains/(losses)		on	defined benefit
schemes					(85,000)			(85,000)
Net movement in	funds				(7,366)	73,O"l4		65,648
RECONCILIATION	OF	FUNDS
Total funds brought	fonuard				660,102	73,410	458,450	1,191,962
TOT AL FUNDS CARRIED			FORWARD		652,736	146,424	458,450	1,257,6'l0

TANGIBLE FIXED ASSETS
		Fixtures
	Freehold	and	Motor	Computer
	property	fittings	vehicles	equipment	Totals
COST
At I April 2021	I ,600,000	128,983	17,650	5,141	1,751,774
Additions				3,557	3,557
Disposals			(8,500)		(8,500)
At 3al March 2022	I ,600,000	128,983	9,150	8,698	1,746,831
DEPRECIATION
At I April 202"l		39,45"l	8,113	3,320	50,884
Charge for year		15,475	I ,076	2,101	18,652
Eliminated on disposal			(2,550)		(2,550)
At 31 March 2022		54,926	6,639	5,421	66,986
NET BOOK VALUE
At 31 March 2022	1 ,600,000	74,057	2,511	3,277	I ,679,845
At 3al March 2021	I ,600,000	89,532	9,537	I ,821	I ,700,890

					2022	2021
Accrued	Income				71 859	59 709
Prepayments					23 907	26 080
					95,766	85,789
CREDITORS:		AMOUNTS	FALLING	DUE WITHIN ONE YEAR
					2022	2021
Other creditors
Accrued	expenses				39,946	34,209
					39,987	34,209

		2022	2021
Within	one year	367 702	97 737
Between	one and five years	67 437	30 047
		435,139	127,784

			Net	Transfers
			movement	between	At
		At 1/4/21	in funds	funds	3"l/3/22
		E	[	E.	E
Unrestricted	funds
General fund		1,546,736	"182,5"l2	(105,694)	1,623,554
Pensionreserve		(894,000)	489,000		(405,000)
Designated	fund	146,424	(24,827)	105,694	227,291
		799,"160	646,685	-	1445,845
Endowment	funds
Endowmentfund		458,450			458,450
TOT AL FUNDS		1,257,610	646,685		I ,904,295
Net movement		in funds, included in the above are as follows:
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
					E
Unrestricted	funds
General fund		2,507,909	(2,325,397)		182,512
Pension reserve			21 ,000	468,000	489,000
Designated	fund		(24,827)		(24,827)
		2,507,909	(2,329,224)	468,000	646,685
TOT AL FUNDS		2,507,909	(2,329,224)	468,000	646,685

			Net	Transfers
			movement	between	At
		At I /4/20	in funds	funds	31/3/21
					Ea
Unrestricted	funds
General fund		1504,102	147,594	("i04,960)	I ,546,736
Pension reserve		(844,000)	(50,000)		(894,000)
Designated	fund	73,410	(31 ,946)	104,960	146,424
		733,512	65,648		799,160
Endowment	funds
Endowment	fund	458,450			458,450
TOT AL FUNDS		1,191,962	65,648		I ,257,610

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	n funds
		E	E
Unrestricted	funds
Generalfund		2,093,185	(1,945,591)		147,594
Pensionreserve			35,000	(85,000)	(50,000)
Designatedfund			(31,946)		(31 ,946)
		2,093,185	(1,942,537)	(85,000)	65,648
TOTALFUNDS		2,093,185	(1,942,537)	(85,000)	65,648

		Defined	benefit
		pension	plans
		2022	202al
		E	E
Present value of funded	obligations	(3,458,000)	(3,626,000)
Fair value of plan assets		3,053,000	2,732,000
		(405,000)	(894,000)
Present value of unfunded	obligations
Deficit		(405,000)	(894,000)
Net liability		(405,000)	(894,000)

	Defined	benefit
	pension	plans
	2022	202"l
	E	E
Current service cost	59,000	75,000
Net interest from net defined benefit
asseUliability	17,000	17,000
Past service cost
	76,000	92,000
Actual return on plan assets

					Defined	benefit
					pension	plans
					2022	202"1
					E	E
Opening	defined benefit		obligation		3,626,000	3,110,000
Current	service	cost			59,000	75,000
Contributions		by scheme	participants		8,000	12,000
Interest	cost				75,000	69,000
Benefits	paid				(77,000)	(192,000)
Actuarial	(gains)/losses		from changes	in
financial	assumptions				(233,000)	552,000
					3,458,000	3,626,000

			Defined	benefit
			pension	plans
			2022	2021
			E	E
Opening	fair value of scheme assets		2,732,000	2,266,000
Contributions		by employer	97,000	127,000
Contributions		by scheme participants	8,000	12,000
Benefits	paid		(77,000)	(192,000)
Interest	income	on assets	58,000	52,000
Assets	other remeasurement		235,000	467,000
			3,053,000	2,732,000

			Defined	benefit
			pension	plans
			2022	2021
			E	E
Actuarial	(gains)/losses	from changes in
financial	assumptions		233,000	(552,000)
Assets	other remeasurement		235,000	467,000
			468,000	(85,000)

		Defined	benefit
		pension	plans
		2022	2021
Equities		79.80%	79.70%
Government	Bonds	7.40%	8.30%
Corporate	Bonds	4.80%	4.60%
Property		4.00%	3.80%
Cash Liquidity		2.90%	2.00%
Other		1.1 0%	1.60%
		100.OO%	IOO.OO%

					2022	2021
Discount	rate				2.70%	2. 10%
Future	salary increases				4.25%	3. 95%
Future	pension increases				3.00%	2.70%
Pension	accounts revaluation		rate		3.00%	2.70%
CPI inflation					3.00%	2.70%
Mortality	assumptions	based	on life expectancy	on reaching 65:

	2022	2021
Males:
Aged 65 at 31 March	21.8 years	21.9 years
Aged 45 at 31 March	22.6 years	22.6years
Females:
Aged 65 at 31 March	24. 6 years	24.7 years
Aged 45 at 31 March	25. 7 years	25.8 years

RECONCILIATION	OF NET	INCOME	INCOME	TO NET CASH FLOW	FROM OPERATING	ACTMTIES
						2022	2021
Net income for the	reporting		period	(as per the Statement	of Financial
Activities)						178,685	150,648
Adjustments for:
Depreciation charges						18,652	24,101
Loss on disposal of	fixed ASSETS					1 ,950	1,881
Interest received						(46)	(130)
Defined benefit pension adjustments						76,000	92,000
Increase in debtors						(9,977)	(18,184)
Increase/(decreasel	in creditors					5,778	(12,762)
Difference between	pension	charge		and cash contributions		(97,000)	(127,000)
Net cash provided	by operations					174,042	110,554
ANALYSIS OF CHANGES		IN	NET FUNDS
					At i/4/21	Cash flow	At3i/3/22
Net cash
Cash at bank					399,140	174,531	573,671
					399,"140	174,531	573,67al
Total					399;140	174,531	573,671

				2022	2021
				Ea
INCOME AND ENDOWMENTS
Donations and legacies
Employment allowance				4,000	4,000
Covid 19 support					9,496
				4,000	13,496
Investment income
Interest received				46	130
Charitable activities
Ministry of Justice	Contract			I ,020,772	988,286
Income from housing benefit - Compass			St
John's				I ,437,93"l	I ,062,531
SU Fees				36,230	20,926
Income from residents		board		8,930	7,816
				2,503,863	2,079,559
Total incoming	resources			2,507,909	2,093,185
EXPENDITURE
Charitable activities
Wages				864,785	817,779
Pensions				112,043	92,000
Rates				12,589	10,561
Insurance				16,336	14,051
Heating and lighting				26,601	25,180
Rents to landlords				864,977	609,755
Sundry expenses				783	3,220
Professional fees				12,329	i ,940
Provisions				21 ,966	18,336
Loans and grants				359	283
Travelling expenses				42,196	21 ,453
Repairs and refurbishment				170,066	152,669
Office expenses				5"l ,080	32,617
Cleaning				17,125	17,"125
Other SU costs				239	2,648
Other staff costs				13,490	1 ,495
Depreciation				18,652	24,100
Loss on sale of tangible		fixed assets		1 ,950	1 ,881
				2,247,566	I ,847,093
Support costs
Management
Wages				71 ,428	88,802
Governance costs
Auditors' remuneration				7,000	5,640
Auditors' remuneration		for non audit	work	3,230	I ,002
				I O,230	6,642

			2022		2021
Total	resources	expended	2,329,224	1	,942,537
Net	income		178,685		150,648