## **MOVING ON WITH LIFE & LEARNING LTD** **(A COMPANY LIMITED BY GUARANTEE)** **ANNUAL REPORT AND FINANCIAL STATEMENTS** **for the year ended 31 December 2022** **REGISTERED NUMBER: 6883640** **CHARITY NUMBER: 1129772** ## **MOVING ON WITH LIFE & LEARNING LTD** ## **Annual Report and Financial Statements For the year ended 31 December 2022** |**Contents**|**Page**| |---|---| |Company Information|1| |Report of the Trustees|2| |Independent Examiners Report|7| |Statement of Financial Activities|8| |Comparative Statement of Financial Activities|9| |Balance Sheet|10| |Notes to the Financial Statements|11| **MOVING ON WITH LIFE & LEARNING LTD** ## **Company Information 31 December 2022** |**Company number:**|6883640| |---|---| |**Charity number:**|1129772| |**Trustees:**|P Durrance| ||I Pierce-Hayes| ||R Donovan| ||A O’Leary| ||G Sugrue| ||H I Kenworthy| ||E Coulson| ||E M McGough| |**Chief Executive:**|H I Kenworthy| |**Registered office:**|Room G05| ||School of Law and Social Justice| ||University of Liverpool| ||Chatham Street| ||L69 7ZR| |**Bankers:**|HSBC Bank plc| ||Liverpool University| ||7 Oxford Street| ||Liverpool| ||L7 7BJ| |**Independent Examiners:**|Alexander Myerson & Co Limited| ||Chartered Accountants| ||Alexander House| ||61 Rodney Street| ||Liverpool| ||L1 9ER| 1 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Report of the Trustees For the year ended 31 December 2022** We continued to deliver our services and packages of community support during Covid 19 restrictions. We followed the guidelines set by Liverpool City Council, the University of Liverpool and all the community hubs we use to deliver our activities. 2022 was an exceptionally creative year and we are grateful to our funders who supported our project ideas ## **1. Funding** With funding from NHS England Transforming Care Partnership we delivered “Seasons”, a project to support participants to get a good life, with emphasis on access to activities, employment, exercise, meeting people and social opportunities _._ Funding of £18,870 paid for a Coordinator, facilitators, support staff, training, venue hire, equipment, catering, resources, volunteer expenses, entertainment and promotion. We also received £3,600 for our student nurse allocation placements. With support from Investec Wealth Management to buy equipment we launched our Podcast programme. Investec agreed to fund the following items; a laptop with webcam, a mirrorless camera and four microphones for round table podcast. With support from DWF Foundation we launched “ThisAbility”, a programme that works with a group of beneficiaries to receive personal and professional training, guidance and support to deliver creative and inclusive disability awareness sessions across sectors within Merseyside. Funding of £1,400 paid for facilitated support and resources. A successful application to the Community Impact Fund helped us launch in the autumn of this reporting year, “Employable You”, a year-long project which will support participants to gain new practical skills. They will have the opportunity to ‘taste’ the world of work through placements and we launched our first one through Strawberry Fields’ café. We hope to identify more catering opportunities next year. Funding of £2,000 will pay for a Digital Facilitator, resources and materials. We are extremely grateful to the University of Liverpool who fund is in kind through providing us with seminar space, two offices, payroll management and resources. ## **2. SEASONS** In order to deliver the project successfully, we teamed up with ZEST Event Management, a Liverpool company who provide planning, management, delivering, monitoring and evaluation and training. ZEST led a small team of four women who attend MOWLL to train them to deliver four SEASONS events throughout 2022. Our team of volunteers all had varied reasons for becoming involved: - Individuals who would like to improve their employability and key skills in teamwork/IT/ marketing/event planning and delivery / peer support and social media skills - Individuals who have experienced isolation and have ideas of reconnecting with networks and the community **Our Spring Event!** https://youtu.be/Ox5nHQrmg With the training and support of ZEST Event Management we joined forces to support ‘Liverpool Against Racism’, a new festival launched by Mayor Joanne Anderson to celebrate diversity and the deep cultural heritage of our city. With thanks to Subrosa, who provided us with their amazing venue - a “wild hideout” based on Kings Dock Street we were able to attract some amazing performers to our event. We are grateful to; Katumba, a Liverpool based project who foster mental and physical wellbeing through high quality music, movement and cultural activities. They launched our event with drums and dance throughout Subrosa and they were so well received! The following acts gave amazing performances throughout our festival and we have immense, heartfelt gratitude! 2 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Report of the Trustees For the year ended 31 December 2022** - Motormouf, Hip Hop artist and DJ who compered the afternoon and introduced all of the acts. - Nikki Blaze, Co-Founder of Liverpool Hip Hop Festival who delivered awesome spoken word poetry. - Therealmanifest, a powerhouse with artistic and Street Credibility making him one of the East Coast raps most distinctive talent. - Blue Saint is a Congolese and British rapper, singer-songwriter, spoken word poet, actor, producer and designer. - Rugzfam, Liverpool grime artist, writer and producer - Kinga Malec is an accomplished performer of Polish folk and Indian dance - Lady Spice, a spoken word activist, Liverpool’s only reggae and dancehall DJ and is the Founder of the Empress Uprising reggae festival – female only DJ’s - Alia, Liverpool spoken word activist who performs to exclusive audiences - Francisco Carrasco, Founder and Creative Director of Luma Creations is an international artist, composer, writer and musician performed with Juliana Penheiro, percussionist, dancer and Co-Founder of Katumba. ## **Our Summer Event!** Our events team with support and guidance from Niki Konigs, Founder of ZEST, teamed up with the local council to provide a family-friendly & inclusive party in Wavertree’s Mystery park. We are truly grateful to OSB Events who sponsored our carnival. We provided food and entertainment including photo booth, face painting and fruit bug workshops throughout the afternoon and we attracted over a hundred people who gave us amazing positive feedback We are also truly grateful to the following performers who made our Summer Carnival a great success! - Anders Flanderz, street musician also known as ‘One Man Band’ gave an outstanding expressive and witty performance. - Ged Sugrue, Liverpool musician and teacher, tirelessly led ukulele sessions for all ages and levels. • ‘Bring The Fire’ Project entertained festival goers with both an exceptional performance of circus skills early on in the afternoon but a breath-taking finale of fire dance and light show. ## **Our Autumn Event!** This was the first time that our Trainee Events Team got to work without support from their mentor Niki Konigs. They were challenged to create a Halloween party for our beneficiaries, our partners and community friends. It was amazing and the events team created a wonderful evening of activities, food and a ghost walk through St Clements Church! ## **Our Winter Event** The Christmas party held at Mount Carmel social club was the final project of the year for the Trainee Events Team. They worked extremely hard on creating an inclusive space which attracted 100+ guests including beneficiaries, staff, friends of MOWLL, community partners and family. The team organised food, live music and entertainment which everybody thoroughly enjoyed. No doubt we will continue to build further links with the social club in 2023 3 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Report of the Trustees For the year ended 31 December 2022** ## **SEASONS Weekly Socials** We wanted to create this regular weekly gathering in order to help reduce loneliness for those who felt particularly isolated during the evenings. We also wanted to create opportunities for people to build relationships and friendships that had been lost due to Covid-19 and the long periods of lockdown. We planned events and activities between 5pm9pm each Thursday. We are delighted to report that throughout 2022 we provided forty-seven socials. We are grateful to some of our MOWLL friends who provided their services free of charge. Activities included: - Ukulele with Ged; Yoga with Star; Mindfulness with Anne; Salsa with Dance Syndrome - Pub quizzes, pool and darts at the Flute pub; live music in Mr Smiths; Bingo at Mount Carmel - Mindfulness with Anne; Cooking with Sky - Cinema nights and meals out - Yoga with Star ## **3. MOWLL Group Activities** • We have this year expanded the activities we offer and connected to more community groups which included ‘Cycling for All’. Participants cycled with accessible bikes provided by Greenbank Sports Academy. The first few weeks participants got used to the bikes inside their sports hall before venturing outside around Sefton Park. This has helped increase confidence, road sense and teamwork. - Cooking Around The World - we made a connection with St Clements Church where they have a good sized kitchen space and dining area. The session became a very popular weekly programme and gave participants the opportunity to learn to cook a wide range of dishes and to learn about different cultures. - For those who were unable to attend the cultural cooking sessions, we offered another session each Thursday where participants learned to create their favourite dishes using healthier ingredients. - Mount Carmel bingo and days out! What started out as a community support session for one of our beneficiaries soon became popular with other beneficiaries and a wonderful relationship with Mount Carmel developed! Little did we know that our participation was actually helping keep the parish open but they were providing us with a beautiful inclusive space. Throughout the year Mount Carmel bingo club organise day trips to Wales and have included our group completely free of charge. - Mindfulness with Anne was very well received this year and we hope to continue in 2023. - Creative art in our beautiful space at Toxteth - Town Hall, we have produced some amazing creative work. We Decorated our room with designs from the heart, created products to sell and empowered employability through the arts. - Walking – the group explored our wonderful city and its surrounding areas and were tasked with finding accessible and friendly spaces and venues. 4 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Report of the Trustees For the year ended 31 December 2022** - Dancing - we teamed up with Hope Street’s Merseyside Dance Initiative (MDI) studios who provided inclusive dance classes for our beneficiaries and for the seasons socials participants. This progressed to us hiring the dance space and MOWLL friend, Liz Tant and her salsa partner provided movement classes. Sadly, MDI had to close due to rising costs so we took the dance sessions to Toxteth Town Hall. - Digi-Drama and IT Skills - we have created a social media presence through our website and our Digi-Drama course. This resulted in us promoting what we do and for our beneficiaries to have control over what the content is. We will work on building this up through 2023 with creating a PODCAST that is run by a team who attend the digi-drama course. ## **4. Community Support** We have seen an increase in the need for individuals requiring one to one support to access the community. We provided a range of services including shopping, arranging and supporting medical appointments, finding alternative accommodation and assisting with moving property, assisting with mail and form filling, accompanying on trips and community activities that boost confidence and community connection. ## **5. Awareness Training** We delivered face to face disability and hate crime awareness to seventy student nurses attending University of Liverpool. The main presenters were three of our beneficiaries who shared their experiences of living with a disability and being a hate crime target. Their personal delivery had a huge impact and many of the attendees would like to apply to do their placement with us. ## **6. Student Placements** Nine student nurses from University of Liverpool chose MOWLL as their community spoke placement for two weeks. They engaged in all group activities and shadowed staff supporting individuals in the community. Their feedback of the placement has been very positive and some have returned on their days off to support our Seasons project! ## **7. Thank You to our Team!** A huge thank you to our staff team who have worked tirelessly throughout this reporting year. You have supported our most vulnerable and we are truly grateful for your sharing our values, compassion, professionalism and determination! |**Alison Ashton**|**Anne Burrows**|**Sherae Buckley**| |---|---|---| |**Stephen Cartin**|**Sean Colebourne**|**Mike Digby**| |**Rebecca Durkin**|**Sky Glover**|**Jeff Harper**| |**Kai Jolley**|**Mark Lawrence**|**Jack Lewis**| |**Helen Little**|**JP Lowles**|**Ryan McGuinness**| |**Chelsea Mclauchlan**|**Linda Murray**|**Suzanne Ritchie**| |**Leah Wellings**|**Chloe Weston**|**Robert Woodward**| 5 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Report of the Trustees For the year ended 31 December 2022** ## **8. Tribute to Darryl** How blessed we are that Darryl was a member of our team! He started working with us 2018 and we must thank Chris, his former colleague who recommended that Darryl would be a ‘great fit’ in our organisation. It soon became apparent that Darryl was not only a great fit but a huge positive influence on how we wanted MOWLL’s values recognised and celebrated. He brought an immense wealth of knowledge and experience; integrity, compassion and kindness. For him every MOWLL day was always positive, sometimes challenging and he rose to those challenges with a clear mind an open heart. Nothing we asked of him presented a problem, undermined his professional role or risked his ego. He simply made it his mission to provide the best support to ensure all beneficiaries were at the heart of his working day. He embraced his responsibility of Training and Support Coordinator as he did life with focus, compassion and respect. His positive, loving spirit will be forever remembered. It is with his spirit in mind I quote the lyrics of The Waterboys…as we all know he was a true muso! Darryl, we thank you. **Spirit Man gets Tired Spirit Don’t Man Surrenders Spirit Wont Man Crawls Spirit Flies Spirit lives when Man dies Man Seems Spirit Is Man Dreams Spirit Lives Man is Tethered Spirit is Free What Spirit is…Man can be** ## **9. Trustees** We would like to thank in particular, our Board of Trustees who have supported the charity through its many challenges and celebrations this reporting year. Like all other charities, we appreciate that their time, support and expertise is given freely - Estelle Coulson; Roy Donovan; Paul Durrance (Treasurer); Elizabeth McGough; Tony O’Leary; Ian Pierce-Hayes (Chair) and Ged Sugrue. ## **10. Our Patron** We would like to take this opportunity to thank our patron Tom Murphy, Liverpool Sculptor for his continued encouragement and support. ## **11. Supporters and Sponsors** MOWLL is extremely grateful for the financial support we receive from our supporters, donors and funders. We would also like to express our sincere gratitude to Liverpool City Council for their continued support and their acknowledgement of the bespoke services we are able to offer. We remain forever grateful to The University of Liverpool for their philanthropic support and in particular their consistent communication during the pandemic lockdown months, especially the Admin Team at the School of Law and Social Justice. We would like to thank everyone who has supported MOWLL throughout this wonderfully busy year and wish you all the very best! 6 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **INDEPENDENT EXAMINER’S REPORT** ## **TO THE TRUSTEES OF MOVING ON WITH LIFE & LEARNING LTD.** I report to the charity trustees on my examination of the financial statements of Moving On With Life & Learning Ltd. (the charitable company) for the year ended 31 December 2022 which are set out on pages 8 to 20. ## **Responsibilities and basis of report** As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statement in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the financial statements of the charitable company 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 charitable company’s financial statements as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner’s statement** Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or. 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a’ true and fair view’ which is not a matter considered as part of an independent examination; or 4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns 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 financial statements to be reached. Paul Burns BSc BFP FCA Alexander Myerson & Co Limited Chartered Accountants Alexander House 61 Rodney Street Liverpool L1 9ER Dated 28 September 2023 7 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Statement of Financial Activities For the year ended 31 December 2022** ## **Summary Income and Expenditure Account** |**Notes**
**Unrestricted**
**Restricted**
**Income from:**
**£**
**£**
Donations and legacies
2
-
4,079
Charitable activities
3
308,102
17,165
**Total income**
308,102
21,244
**Expenditure on:**
Charitable activities
4
302,685
35,018
**Total expenditure**
4
302,685
35,018
**Net income/(expenditure)**
5,417
(13,774)
Total funds brought forward
266,014
56,217
**Total funds carried forward**
271,431
42,443|**Total**
**2022**
**£**
4,079
325,267

329,346
337,703

337,703
(8,357)
322,231

313,874|**Total**
**2021**
**£**
250
287,395
287,645
296,387
296,387
(8,742)
330,973
322,231| |---|---|---| The charity has no recognised gains or losses other than the results for the year as set out above. All activities of the charity are classed as continuing. The notes on pages 11 to 20 form part of these financial statements. 8 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Statement of Financial Activities For the year ended 31 December 2022** ## **Comparative information for the year ended 31 December 2021** ## **Summary Income and Expenditure Account** |**Notes**
**Unrestricted**
**Restricted**
**Income from:**
**£**
**£**
Donations and legacies
2
250
-
Charitable activities
3
259,322
28,073

**Total income**
259,572
28,073
**Expenditure on:**
Charitable activities
4
276,143
20,244

**Total expenditure**
4
276,143
20,244
**Net income/(expenditure)**
(16,571)
7,829
Total funds brought forward
282,585
48,388

**Total funds carried forward**
266,014
56,217|**Total**
**2021**
**£**
250
287,395
287,645
296,387
296,387
(8,742)
330,973
322,231| |---|---| The charity has no recognised gains or losses other than the results for the year as set out above. All activities of the charity are classed as continuing. The notes on pages 11 to 20 form part of these financial statements. 9 | P a g e ## **MOVING ON WITH LIFE & LEARNING LTD** ## **Balance Sheet 31 December 2022** |**Notes**
**Fixed assets**
Tangible assets
11
**Current assets**
Cash at bank and in hand
**Creditors**
Amounts falling due within one year
12
**Net current assets**
**Total assets less current liabilities**
**Unrestricted funds**
General funds
14
**Restricted funds**
General funds
15
**Total funds**|**2022**
**£**
**£**
-
326,142
326,142
12,268
313,874

313,874

271,431
42,443

313,874
|**2021**
**£**
**£**
-
338,314

338,314
16,083

322,231
322,231
266,014
56,217
322,231|**2021**
**£**
**£**
-
338,314

338,314
16,083

322,231
322,231
266,014
56,217
322,231| |---|---|---|---| ||||322,231| ||||266,014
56,217| ||||322,231| The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2022. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The accounts on pages 8 to 20 were approved by the Trustees and authorised for issue on 28 September 2023 and signed on their behalf by:- **I Pierce-Hayes Trustee** Company Registration Number: 6883640 The notes on pages 11 to 20 form part of these financial statements. 10 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** **Notes to the Financial Statements Year ended 31 December 2022** ## **1. Summary of accounting policies** ## **(a) General information and basis of preparation** Moving On With Life & Learning Ltd. is a company limited by guarantee and a registered charity in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are set out in the Trustees’ Report on page 2. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Companies Act 2006 and UK Generally Accepted Accounting Practice. The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £1. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. ## **(b) Funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity 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 out in the notes to the financial statements. ## **(c) Income recognition** All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to special performance conditions and is recognised as earned as the related services are provided. Grant income included in this category provides funding to support performance activities and is recognised when there is entitlement, certainty of receipt and the amounts can be measured with sufficient reliability. 11 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Notes to the Financial Statements Year ended 31 December 2022** ## **1. Accounting policies (continued)** ## **(d) Expenditure recognition** All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings: - Costs of raising funds. - Expenditure on charitable activities. - Other expenditure represents those items not falling into the categories above. ## **(e) Support costs allocation** Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at the charity’s registered office. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises costs and overheads have been allocated on the basis of staff numbers. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. The analysis of these costs is included in note 5. ## **(f) Tangible fixed assets** Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows: IT equipment - 25% per annum ## **(g) Debtors and creditors receivable / payable within one year** Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. ## **(h) Provisions** Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated. 12 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Notes to the Financial Statements Year ended 31 December 2022** ## **1. Accounting policies (continued)** ## **(i) Operating leases** Rentals payable and receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease. ## **(j) Employee benefits** When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. ## **(k) Tax** The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. ## **(l) Going concern** The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties, including those arising from COVID-19, exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. **(j)** The charity has applied the exemptions available under the SORP and does not include a Statement of Cash Flows on the grounds that it is applying FRS 102 Section 1A. ## **2. Income from donations and legacies** |**Income from donations and legacies**|||**Total**|**Total**| |---|---|---|---|---| ||**Unrestricted**|**Restricted**|**2022**|**2021**| ||**£**|**£**|**£**|**£**| |Donations|-|4,079|4,079|250| All of the above income in 2021 was attributable to unrestricted funds. 13 | P a g e ## **MOVING ON WITH LIFE & LEARNING LTD** ## **Notes to the Financial Statements** ## **Year ended 31 December 2022** |**3.**
**Income from charitable activities**
**Unrestricted**
**Restricted**
**£**
**£**
Liverpool City Council
307,532
-
Health Education England
-
3,627
Other
570
4,173
R Lamont COP
-
4,022
ESF/WEA Art in Motion
-
-
HMRC Job Retention Scheme grant
-
-
Liverpool City Council COP
-
5,160
NHS Wirral CCG
-
183

308,102
17,165|**Total**
**2022**
**£**
307,532
3,627
4,743
4,022
-
-
5,160
183

325,267|**Total**
**2021**
**£**
253,303
-
2,642
-
1,332
3,377
7,871
18,870| |---|---|---| |||287,395| £28,073 of the above income in 2021 was attributable to restricted funds and £259,322 of the above income in 2021 was attributable to unrestricted funds. |**4.**
**Analysis of expenditure on**
**charitable activities**
Direct costs
Support costs (see note 5)|**Total**
**2022**
**£**
330,209
7,494

337,703
|**Total**
**2021**
**£**
287,685
8,702
296,387| |---|---|---| £35,018 of the above expenditure was attributable to restricted funds (2021: £20,244) and £302,685 was attributable to unrestricted funds (2021: £276,143). |**Allocation of support costs**
Governance (see note 6)
Legal and professional
Information technology
Insurance
Other|**Total**
**2022**
**£**
2,811
-
316
2,782
1,585

7,494
|**Total**
**2021**
**£**
2,293
1,254
847
2,534
1,774
8,702| |---|---|---| ## **5. Allocation of support costs** 14 | P a g e ## **MOVING ON WITH LIFE & LEARNING LTD** ## **Notes to the Financial Statements** ## **Year ended 31 December 2022** |**6.**
**Governance costs**
Independent examiners
Accountancy
**7.**
**Net income/(expenditure) for the year**
This is stated after charging:
Independent examination fees
**8.**
**Staff costs and numbers**
Salaries and wages
Social security costs
Pension costs
The average number of employees (based on full time equivalents)
during the year was as follows:
Total||**2022**
**£**
850
1,961

2,811

**Total**
**2022**
**£**
850

**Total**
**2022**
**£**
258,094
5,966
570

264,630

**2022**
**Number**
12
|**2021**
**£**
810
1,483
2,293| |---|---|---|---| ||||| ||||**Total**
**2021**
**£**
810
**Total**
**2021**
**£**
231,975
3,266
129
235,370| ||||| ||||**2021**
**Number**
9| No employees received remuneration in excess of £60,000 per annum. ## **9. Trustees’ and key management personnel remuneration and expenses** The chief executive who is a trustee received remuneration during the year of £48,718 (2021: £48,158). No trustee was reimbursed any expenses (2021: £Nil). ## **10. Taxation** The company is exempt from corporation tax on its charitable activities. 15 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Notes to the Financial Statements Year ended 31 December 2022** |**11.**
**Tangible fixed assets**
**Fixtures and**
**fittings**
**Cost**
**£**
At 1 January 2022 & 31 December 2022
3,399
**Depreciation**
At 1 January 2022 & 31 December 2022
3,399
**Net book value**
At 31 December 2022
-

At 31 December 2021
-

**12. Creditors: Amounts falling due within one year**
**2022**
**£**
Accruals and deferred income
12,486
Net wages
390
Social security and other taxes
(661)
Pension
52

12,267
|**Total**
**£**
3,399
3,399
-
-
**2021**
**£**
16,083
-
-
-

16,083| |---|---| ## **13. Members liability** The company is limited by guarantee and has no share capital. Every member of the charity undertakes to contribute to the assets of the charity, in the event of it being wound up while he or she is a member or within one year of ceasing to be a member for debts and liabilities of the charity contracted before he or she ceases to be a member, such amount as may be required not exceeding £1. |**14. Unrestricted funds**
**As at**
**1 January**
**2022**
**£**
General fund
176,014
Designated fund
90,000
266,014|**Income**
**Expenditure**
**As at**
**31 December**
**2022**
**£**
**£**
**£**
308,102
(302,685)
181,431
-
-
90,000


308,102
(302,685)
271,431| |---|---| 16 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Notes to the Financial Statements Year ended 31 December 2022** ## **14. Unrestricted funds (continued)** Comparative information in respect of the preceding period is as follows: |General fund
Designated fund
**15. Restricted funds**
Fresh/Santander
Health Education NHS England
HOPCC hate Crime Ambassadors
First Utility Volunteer project
School Of Medicine
PH Holt Hidden Talents
CCG Engagement
Project no 2013 ESF Art in Motion
Adult Learning Fund
LCVS
Tesco
Awards For All I to I
HM LCC COP
VO LCC COP
Business grant relief LCC
RL LCC COP
NHS Wirral CCG
Employable You
DWF
Investec Bank
Other|**1**
**As at 1**
**January**
**2022**
**£**
1,264
13,857
454
408
4,215
38
8,476
444
210
1,296
1,657
47
660
2,583
1,738
-
18,870
-
-
-
-
56,217|**As at**
**January**
**2021**
**Income**
**Expenditure**
**As at 31**
**December**
**2021**
**£**
**£**
**£**
**£**
192,585
259,572
(276,143)
176,014
90,000
-
-
90,000

282,585
259,572
(276,143)
266,014

**Income**
**Expenditure**
**Transfer**
**As at 31**
**December**
**2022**
**£**
**£**
**£**
**£**
-
(1,264)
-
-
3,627
-
-
17,484
-
(454)
-
-
-
(408)
-
-
-
-
-
4,215
-
(38)
-
-
-
-
-
8,476
-
(444)
-
-
-
(210)
-
-
-
-
-
1,296
-
-
-
1,657
-
(47)
-
-
-
-
-
660
5,160
(3,963)
-
3,780
-
(1,738)
-
-
4,022
(4,022)
-
-
183
(18,857)
-
196
2,000
-
-
2,000
1,400
(1,400)
-
-
2,679
-
-
2,679
2,173
(2,173)
-
-

21,244
(35,018)
-
42,443| |---|---|---| 17 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Notes to the Financial Statements Year ended 31 December 2022** ## **15. Restricted funds (continued)** Comparative information in respect of the preceding period is as follows: |**As at 1**
**January**
**2021**
**£**
Fresh/Santander
1,264
Health Education NHS England
13,857
HOPCC hate Crime
Ambassadors
454
First Utility Volunteer project
408
School Of Medicine
5,014
PH Holt Hidden Talents
38
CCG Engagement
8,505
Project no 2013 ESF Art in
Motion
4,176
Adult Learning Fund
210
LCVS
1,610
Tesco
1,657
Awards For All I to I
47
HM LCC COP
660
VO LCC COP
1,670
Business grant relief LCC
8,818
R Lamont COP
-
NHS Wirral CCG
-
48,388|**Income**
**Expenditure**
**Transfer**
**As at 31**
**December**
**2021**
**£**
**£**
**£**
**£**
-
-
-
1,264
-
-
-
13,857
-
-
-
454
-
-
-
408
-
(799)
-
4,215
-
-
-
38
-
(29)
-
8,476
1,332
(5,064)
-
444
-
-
-
210
-
(314)
-
1,296
-
-
-
1,657
-
-
-
47
-
-
-
660
4,924
(4,011)
-
2,583
-
(7,080)
-
1,738
2,947
(2,947)
-
-
18,870
-
-
18,870

28,073
(20,244)
-
56,217| |---|---| ## **CCG** Funds received to deliver Keys4Health Programme. ## **LCVS Jo Cox** With this grant MOWLL was able to employ an experienced gardener facilitator and resources to develop a dilapidated garden space. **Growing Toxteth** promoted social integration and growing/gardening skills. ## **Fresh/Santander** Funding from the fresh event has been used to purchase equipment and volunteers for the catering/cooking workshops at MOWLL. ## **Health Education NHS England** This fund is allocated for nursing student placements at MOWLL for 1st and 2nd year nursing students from University of Liverpool, Edge Hill and John Moores University. Students spend between 2-5 weeks on placement and receive volunteer expenses for food and travel whilst on placement. ## **HOPCC hate Crime Ambassadors** This funding provided opportunities for MOWLL to work with young people to raise awareness of hate crime and how to report incidents. 18 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** **Notes to the Financial Statements Year ended 31 December 2022** ## **15. Restricted funds (continued)** ## **First Utility Volunteer project** This funding provided opportunities to train Volunteer Community Champions to develop their volunteer and other skills to lead toward voluntary and paid work. ## **School Of Medicine** Thanks to funding the placement fees. MOWLL were able to purchase updated accessible technology to use within different projects. ## **Mayoral Fund** Funding for exercise and sports activities to improve health and wellbeing. ## **PH Holt Hidden Talents** Funding towards the delivery costs and resources for an arts project. ## **CCG Engagement** This funding provided opportunities to measure beneficiaries’ health and wellbeing, set targets and provide opportunities for individuals to get involved in sport related and wellbeing activities. Information and data was collected for CCG research. ## **Project no 2013 ESF Art in Motion** Funding for workshops to improve employability and digital skills in arts and craft. ## **Adult Learning Fund** Funding to deliver cooking and gardening sessions at John Archer Hall. ## **LCVS** Funding to enhance kitchen space and install a commercial cooker at John Archer Hall. ## **Tesco** Funding for generic projects at MOWLL including sport and exercise sessions. ## **Awards For All I to I** Grant awarded for personal coaching sessions to improve people’s confidence and employability. ## **LCVS/Duncan Norman/Community Impact** Additional funding to enhance kitchen space and install a commercial cooker at John Archer Hall. ## **Apprenticeship Grant** This grant was allocated for an apprentice over a 2 year period at MOWLL. ## **HM LCC COP** This is Court of Protection funding allocated to MOWLL for one of the beneficiaries we support. ## **VO LCC COP** This is Court of Protection funding allocated to MOWLL for one of the beneficiaries we support. ## **City Fund** City funds grant was allocated to pay for the development of a kitchen space in a community hub that we used, John Archer Hall. ## **Business grant relief LCC** This fund was granted to MOWLL during the pandemic. 19 | P a g e **MOVING ON WITH LIFE & LEARNING LTD** ## **Notes to the Financial Statements Year ended 31 December 2022** ## **15. Restricted funds (continued)** ## **L Stokes shopping** This was money allocated to MOWLL by the Stokes Family to support shopping and other expenses for this individual. ## **R Lamont COP** This is Court of Protection funding allocated to MOWLL for one of the beneficiaries we support, who is at risk of financial abuse. ## **NHS Wirral CCG** The Cheshire and Merseyside Transforming Care Partnership is a collaborative proposal to deliver additional community support in Liverpool. MOWLL was awarded funding to deliver a year long series of accessible, culturally appropriate and inclusive events for adults with learning disabilities and mental health concerns, thereby providing individuals with opportunities to reconnect to the larger community after COVID. |**16.**
**Analysis of net assets between funds**
**Unrestricted**
**Restricted**
**Unrestricted**
**designated**
**funds**
**funds**
**funds**
**£**
**£**
**£**
Current assets
42,443
193,699
90,000
Current liabilities
-
12,268
-

**Net assets at 31 December 2022**
42,443
181,431
90,000|**Total**
**£**
326,142
12,268| |---|---| ||313,874| Comparative information in respect of the preceding period is as follows: |**Unrestricted**
**Restricted**
**Unrestricted**
**designated**
**funds**
**funds**
**funds**
**£**
**£**
**£**
Current assets
56,217
192,097
90,000
Current liabilities
-
(16,083)
-

**Net assets at 31 December 2021**
56,217
176,014
90,000|**Total**
**£**
338,314
(16,083)| |---|---| ||322,231| 20 | P a g e