2023-03-31-accounts - St John's Approved Premises

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o	Continue	to	manage	the	affairs	of the charity in accordance	with the legal requirements.
o	Continue	to	manage	the	finances	of the Trust with prudence.

o Continue to manage the affairs of the charity in accordance with the legal requirements. o Continue to manage the finances of the Trust with prudence.
o Continue to promote the work of the charity.
0RecruitmentOf neW Trustees WhO haVerelevantSkillS aS required, remaining aware Of the constant	need tO	be inclusive and
encourage diversity.
o Maintain a skills audit of Trustees.
o Provide training as necessary for the Trustees.
o Set strategy and targets with awareness of and responsive to needs for strategic change.
oContribute to national and local debate within theMinistry of Justice and HMPPS to promote the work of Approved		Premises.
o Review the performance of management by completing objectives set by HMPPS, and the Trustees.
o Continue to maintain, as well as seek to improve, St John's Hostel as a property that is fit for the purpose.
o Where appropriate and agreed, to act in pursuing discussions and any action relevant to point 2 above.
o Monitoring the performance of the Trustees against national and local targets.
o Support St John s Approved Premises in developing the work carried out with high and very high-risk offenders.
o Continue to develop the structured interventions for residents,including the timetable of Purposeful	Activities	and to promote

							2023	2022
				Unrestricted	Designated	Endowment	Total	Total
				funds	fund	fund	funds	funds
			Notes	E	E	E	E	E
INCOME AND ENDOWMENTS
FROM
Donations and legacies			3	5,000			5,000	4,000
Charitable activities			5
Charitable activities				1 ,051,641			1 ,051,641	1,020,772
Core Rehabilitation				21,744			21,744	8,930
Compass StJohn's	Project			1,649,311			1,649,311	1,47 4,161
Investment income			4	2,541			2,541
Total				2,730,237			2,730,237	2,507,909
EXPENDITURE ON
Charitable activities			6
Core Rehabilitation				824,902			824,902	772,656
Compass St John's	Project			1,696,861			1,696,861	1,47 4,910
Governance				124,565			124,565	81,658
Total				2,646,328			2,646,328	2,329,224
NET INCOME				83,909			83,909	178,685
Transfers between	funds		17	(23,591)	23,591
Other recognised	gains/(losses)
Actuarial gains on	defined	benefit
schemes				1,086,000			1,086,000	468,000
Net movement in	funds			1,146,318	23,591		1,169,909	646,685
RECONCILIATION	OF FU'4DS
Total funds brought	forward			1 ,218,554	227,291	458,450	1,904,295	1,257,610
TOT At FUNDS CARRIED FORWARD				2,364,872	250,882	458,450	3,07 4,204	1,904,295

									2023	2022
					Unrestricted	Designated	Endowment		Total	Total
					funds	fund	fund		funds	funds
				Notes	E	E	E		E	E
FIXED ASSETS
Tangible assets				13	1,288,458		458,450		1,746,908	1,679,845
CURRENT ASSETS
Debtors				14	107,117				107,117	95,766
Cash at bank					275,728	250,882			526,610	573,671
					382,845	250,882			633,727	669,437
CREDITORS
Amounts falling		due within	one year 15		(37,431)				(37,431)	(39,987)
NETCURRENTASSETS					345414	250,882		-	596,296	629,450
TOTAL ASSETS		LESS CURRENT
LIABILITIES					1,633,872	250,882	458,450		2,343,204	2,309,295
PENSION ASSET/(LIABIIITY)				18	731,000				731,000	(405,000)
NET ASSETS					2,364,872	250,882			3,07 4,204	1,904,295
FUNDS				17
Unrestricted	funds:
General fund									1 ,633,872	1 ,623,554
Pension reserve									731,000	(405,000)
Designated	fund								2 50,882	2 27,291
									2,615,754	1,445,845
Endowment	funds:
Endowment		fund							458,450	458,450
TOTAIFUNDS									3,07 4,204	1,904,295

								2023	2022
							NoteS	E	E
Cash flows	from	operating	activities
Cash generated		from operations						37,786	174,042
Net cash	provided	by operating		activities				37,786	174,042
Cash flows	from	investing	activities
Purchase	of tangible fixed		assets					(87,388)	(3,557)
Sale of tangible		fixed assets							4,000
Interest received								2,541	46
Net cash	(used in)/provided		by	investing	activities			(84,847)	489
Change in cash		and cash equivalents in			the
reporting	period							(47,061)	174,531
Cash and	cash equivalents		at the beginning			of
the reporting period								573,671	399,140
Cash and	cash equivalents		at the end of the
reporting	period							526,610	573,671

							2023	2022
							E	E
Employment		allowance					5,000	4,000
INVESTMENT		INCOME
							2023	2022
							E	E
Interest	received						2,541
INCOME	FROM CHARITABLE			ACTMTIES
							2023	2022
				Activity			E	E
Ministry	of	Justice Contract		Charitable	activities		1,051,641	1,020,772
Grants	from	HMPPS		Core Rehabilitation			9,966
Income	from	residents	board	Core Rehabilitation			11,778	8,930
Income	from	housing	benefit	-
Compass	StJohn's			Compass	St John's Project		1,621,155	1,437,931
SLI Fees				Compass	St John's Project		28,156	36,230
							2,722,696	2,503,863
CHARITABLE		ACTMTIES	COSTS
						Direct	Support
						Costs (see	costs (see
						note 7)	note 8)	Totals
						E	E	E
Core Rehabilitation						824,902		824,902
Compass	St	John's Project				1,696,861		1,696,861
Governance							124,565	124,565
						2,521,763	124,565	2,646,328

			Core	Compass	St
			Rehabilitation	John's Housing		2023
		Notes	E	E		E
Staff costs			612,230	425,301		1 ,037,531
			4,372		20,534	2 4,906
Insurance			15,841			15,841
Heating and Lighting			20,980		4,873	25,853
Rents to Landlords				1,038,014		1 ,038,014
Sundry Expenses			1,079		82	1,161
Professional	fees		7,630		1,435	9,065
Provisions			34,429			34,429
Loans and	grants		;35			135
Travelling	expenses		2,297		52,779	55,076
Repairs and refurbishment			57,133	105,945		163,078
Office expenses			21,535		28,292	49,827
Cleaning			12,233		13,827	2 6,060
Other SU	costs		261		805	1,066
Other staff	costs		17,350		2,046	19,396
Depreciation			17,397		2,928	20,325
Total			824,902	1,696,861		2,521,763
Governance	costs	8	62,282		62,283	124,565

			Core	Compass	St
			Rehabilitation	John's Housing		2022
			E	E		E
Staff costs			572,625	404,203		976,828
			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		11,899		1,591	13,490
Depreciation			15,475		3,177	18,652
Loss on sale of assets					i,gso	1,950
TOtal			772,656	1,47	4,910	2,247,566
Governance	costs	8	40,829		40,829	81,658

SUPPORT	COSTS
				Governance
			Management	COStS	Totals
			E	E	E
Governance			106,428	18437	124,565
Support	costs, included	in the above, are as follows:
				2023	2022
					Total
				Governance	activities
				E	E
Wages				106,428	71,428
Auditors'	remuneration			7,645	7,000
Auditors'	remuneration	for non audit work		1,855	3,230
Legal and	professional	fees		8,637
				124,565	81,658

					2023	2022
					E	E
Auditors'		remuneration			7,645	7,000
Accountancy		fees			1 ,855	3,230
Depreciation		- owned		assets	2 0,325	18,652
Deficit	on	disposal	of	fixed assets		1,950

							2023	2022
							E	E
Wages	and salaries						973,562	829,017
Redundancy costs								34,391
Social	security costs						84,152	72,805
Defined	contribution	pension		contributions			35,401	33,910
Staff costs before defined			benefit		pension	items	1,093,115	970,123
Defined	benefit pension		contributions				53,079	78,133
							1,146,194	1,048,256

COMPARATIVES F	OR THE	ST ATEM	ENT OF FINANC	IAL ACTMTIES
				Unrestricted	Designated	Endowment	Total
				funds	fund	fund	funds
				E	E	E	E
INCOME AND ENDOWMENTS		FROM
Donationsandlegacies				4,000			4,000
Charitable activities
Charitable activities				1,020,772			1,020,772
Core Rehabillitation				8,930			8,930
Compass StJohn's	Project			1,474,161			1,474,161
Investment income				46
Total				z,soy,gog
EXPENDITURE ON
Charitable activities
Core Rehabillitation				747,829	24,827		772,656
Compass St John's	Project			1,474,910			1,47 4,910
Governance				81,658			81,658
Total				2,304,397	24,827		2,329,224
NETINCOME/(EXPENDITURE)				203,512	(24,827)		178,685
Transfers between	funds			(105,694)	105,694
Other recognised	gains/(losses)
Actuarial gains on	defined	benefit	schemes	468,000			468,000
Net movement in	funds			565,818	80,867		646,685

COMPARATIVES F	OR THE STATEMENT OF FIN	ANCIAL ACTMTIES - conti	nued
		Unrestricted	Designated	Endowment	Total
		funds	fund	fund	funds
		E	E	E	E
RECONCILIATION	OF FUNDS
Total funds brought	forward	652,736	146,424	458,450	1,257,610
TOT AL FUNDS CARRIED FORWARD		1,218,554	227,291	458,450	1,904,295

TANGIBLE FIXED ASSETS
		Fixtures
	Freehold	and	Motor	Computer
	propertY	fittings	vehicles	equipment	Totals
	E	E	E	€	E
COST
At 1 April 2022	1,600,000	128,983	g,iso	8,698	1,746,831
Additions		87,388			87,388
At 31 March 2023	1,600,000	216,371	9,150	8,698	1,834,219
DEPRECIATION
At 1 April 2022		54,926	6,639	5,421	66,986
Charge for year		17,397	7 53	2,175	20,325
At 31 March 2023		72,323	7,392	7,596	87,311
NET BOOK VALUE
At 31 March 2023	1,600,000	144,048	1,758	1,102	1,7 46,908
At 31 March 2022	1,600,000	74,057	2,511	3,277	1,679,845

DEBTOR	S: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2023	2022
		E	E
Accrued	Income	81,496	71,85C1
Prepayments		25,621	23,907
		107,117	95,766

CREDITORS: AMOUNTS FALIING DUE WITHIN ONE YEAR
	2023	2022
	E	E
Social security and other taxes	741
Other creditors		41
Accrued expenses	36,6C)0	39,946
	37,431	39,987

		2023	2022
		E	E
Within	one year	zgi,ooo	367,702
Between	one and five years	136,278	67,437
		427,278	435,139

MOVEMENT	IN FUNDS
			Net	Transfers
			movement	between	At
		At 1/4/22	in funds	funds	31/3/23
		E	E	E	E
Unrestrided	funds
General fund		1 ,623,554	33,909	(23,591)	1 ,633,872
Pension reserve		(405,000)	1,136,000		731,000
Designated	fund	227,291		23,591	250,882
		1,445,845	1,169,909		2,615,754
Endowment	funds
Endowment	fund	458,450			458,450
TOTAIFUNDS		1,904,295	1,169,909		3,07 4,204

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
		E	E	E	E
Unrestricted	funds
General fund		2,730,237	(2,696,328)		33,909
Pension reserve			50,000	1,086,000	1,136,000
		2,730,237	(2,646,328)	1,086,000	1,169,909
TOTAL FUNDS		2,730,237	(2,646,328)	1,086,000	1,169,909

				Net	Transfers
				movement	between	At
			At 1/4/21	in funds	funds	31/3/22
			E	E	E	E
Unrestricted		funds
General	fund		1,546,736	182,512	(105,694)	1 ,623,554
Pension	reserve		[894,000)	489,000		(405,000)
Designated		fund	146,424	(24,827)	105,694	2 27,291
			799,160	646,685		1,445,845
Endowment		funds
Endowment		fund	458,450			458,450
TOTAL FUNDS			1,257,610	646,685		1,904,295

		Incoming	Resou rces	Gains and	Movement
		resources	expended	losses	in funds
		E	E	E	E
Unrestricted	funds
Generalfund		2,507,909	(2,325,397)		182,512
Pensionreserve			21,000	468,000	489,000
Designatedfund			(24,827)		(24,827)
		2,507,909	(2,329,224)	468,000	646,685
TOTALFUNDS		=2,507,909	(2,329,224)	468,000	646,685

							Defined	benefit
							pension	plans
							2023	2022
							E	E
Present value	of funded		obligations				(2,402,000)	(3,458,000)
Fair value of	plan assets						3,133,000	3,053,000
							731,000	(405,000)
Present value	of unfunded		obligations
Surplus/(Deficit)							731,000	(405,000)
Net asset/(liability)							731,000	%(405,000)
The amounts	recognised		in the Statement	of Financial	Activities	are as follows:
							Defined	benefit
							pension	plans
							2023	2022
							E	E
Current service cost							56,000	59,000
Net interest	from net defined benefit
asset/liability							92,000	17,000
Past service	cost
							148,000	76,000
Actual return	On plan assets
Changes in the present		value of the defined		benefit	obligation	are as follows:

			Defined	benefit
			pension	plans
			2023	2022
			E	E
Opening defined benefit		obligation	3,458,000	3,626,000
Current service	cost		56,000	59,000
Contributions	by scheme	participants	8 ,000	8,000
Interest cost			9 2,000	75,000
Actuarial losses/(gains)			234,000	(233,000)
Benefits paid			(77,000)	(77,000)
Remeasurements:
Actuarial (gains)/losses		fromchanges in
demographic	assumptions		6,000
Actuarial (gains)/losses		fromchanges infinancial
assumptions			%(1,375,000)
			2,402,000	3,458,000

				Defined	benefit
				pension	plans
				2023	2022
				E	E
Opening	fair value of scheme		assets	3,053,000	2,732,000
Contributions		by employer		115,000	97,000
Contributions		by scheme participants		8,000	8,000
Benefits	paid			(77,000)	(77,000)
Interest	income	on assets		83,000	58,000
Assets	other remeasurement			(49,000)	235,000
				3,133,000	3,053,000

					Defined	benefit
					pension	plans
					2023		2022
					E		E
Actuarial	(gains)/losses		from changes	in
demographic		assumptions			(6,000)
Actuarial	(gains)/losses		from changes	in financial
assumptions					1,375,000
Assets other		remeasurement			(49,000)		235,000
Actuarial	gains/(losses)		due to liability	experience	(234,000)		233,000
					1,086,000		468,000

		Defined	benefit
		pension	plans
		2023	2022
Equities		80.80%	79.80%
Government	Bonds	6.90%	7.40%
Corporate	Bonds	4.60%	4.80%
Property		3.30%	4.00%
Cash Liquidity		2.30%	2.90%
Other		2.10%	1.10%
		100.OO%	100.OO%

				2023	2022
Discount	rate			4.80%	2.70%
Future	salary increases			3.95%	4.25%
Future	pension	increases		2.70%	3.00%
Pension	accounts	revaluation	rate	2.70%	3.00%
CPI inflation				2.70%	3.00%

Mortality	assumptions
		2023	2022
Males:
Aged 65	at 31 March	21.6 years	21.8 years
Aged 45	at 31 March	22.9 years	22.6 years
Females:
Aged 65	at 31 March	24. 6 years	24. 6 years
Aged 45	at 31 March	25. 7 years	25. 8 years

RECONCI	LIATION	O	F N	ET IN	COME	TO NET CASH FLOW FR	OM OPERATIN	G ACTMTIES
									2023	2022
									E	E
Net income for		the	reporting		period	[as per the Statement	of Financial	Activities)	83,909	178,685
Adjustments for:
Depreciation charges									20,325	18,652
Loss on	disposal	of	fixed assets							i,gso
Interest	received								(2,541)	(46)
Defined	benefit	pension		adjustments					65,000	76,000
Increase	in debtors								(11,351)	(9,977)
(Decrease)/increase			in	creditors					(2,556}	5,778
Difference	between		pension		charge	and cash contributions			(115,000)	(97,000)
Net cash	provided		by operations						37,786	174,042

			1/4/22	Cash flow	At 31/3/23
			E	E	E
Net	cash
Cash	at	bank	573,671	(47,061)	526,610
			573,671	(47,061)	526,610
Total			573,671	(47,061)	526,610

					2023	2022
					E	E
INCOME	AND ENDOWMENTS
Donations	and legacies
Employment allowance					5,000	4,000
Investment	income
Interest	received				2,541	46
Charitable	activities
Grants from HMPPS					9,966
Ministry	of Justice Contract				1,051,641	1,020,772
Income	from housing	benefit	- Compass	St John's	1 ,621,155	1,437,931
SU Fees					2 8,156	36,230
Income	from residents	board			11,778	8,930
					2,722,696	2,503,863
Total incoming resources					2,730,237	2,507,909
EXPENDITURE
Charitable	activities
Wages					948,509	864,785
Pensions					89,023	112,043
Rates					24,906	12,589
Insurance					15,841	16,336
Heating	and lighting				25,853	26,601
Rents to	landlords				1 ,038,014	864,977
Sundry expenses					1,161	783
Professional fees					9,065	12,329
Provisions					34,429	21,966
Loans and grants					135	359
Travelling	expenses				55,076	42,196
Repairs	and refurbishment				163,078	170,066
Office expenses					49,826	51,080
Cleaning					2 6,060	17,125
Other SU costs					1,066	239
Other staff costs					19,396	13,490
Depreciation					20,325	18,652
Loss on	sale of tangible	fixed	assets			1,950
					2,521,763	2,247,566
Support	costs
Management
Wages					106,428	71,428
Governance costs
Auditors remuneration					7,645	7,000
Auditors' remuneration		for	non audit	work	1,855	3,230
Carried	forward				9,500	10,230

				2023	2022
				E	E
Governance		costs
Brought	forward			9,500	10,230
Legal and	professional		fees	8,637
				18,137	10,230
Total resources		expended		2,646,328	2,329,224
Net income				83,909	178,685