MOVING ON WITH LIFE & LEARNING LTD
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
for the year ended 31 December 2023
REGISTERED NUMBER: 6883640
CHARITY NUMBER: 1129772
MOVING ON WITH LIFE & LEARNING LTD
Annual Report and Financial Statements For the year ended 31 December 2023
| Contents | Page |
|---|---|
| Company Information | 1 |
| Report of the Trustees | 2 |
| Independent Examiners Report | 11 |
| Statement of Financial Activities | 12 |
| Comparative Statement of Financial Activities | 13 |
| Balance Sheet | 14 |
| Notes to the Financial Statements | 15 |
MOVING ON WITH LIFE & LEARNING LTD
Company Information 31 December 2023
| Company number: | 6883640 |
|---|---|
| Charity number: | 1129772 |
| Trustees: | P Durrance |
| I Pierce-Hayes | |
| A O’Leary | |
| G Sugrue | |
| H I Kenworthy | |
| E Coulson (Resigned 19 April 2023) | |
| E M McGough (Resigned 19 April 2023) | |
| 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 2023
SEEK INVEST ACHIEVE CELEBRATE
MOWLL is a small Liverpool grown organisation dedicated to the rights and social inclusion of people with disabilities, enduring mental health challenges and dementia. Our mission is to provide the best person focussed service to ensure individuals develop socially, personally and professionally.
Principal Office of the Charity
Room G05 The School of Law and Social Justice Building University of Liverpool Chatham Street Liverpool L69 7ZR www.mowllliverpool.com
1. Celebrating 20 Years!
This year marked a significant milestone of our relationship with the University of Liverpool and in particular the School of Law and Social Justice. Below are some of the highlights, facts and achievements of our 20 years…
From small beginnings as a University of Liverpool’s Widening Participation project in the Victoria Building (1998-2003) we have contributed to academic learning, research and teaching with beneficiaries on local, national and international platforms (Social Work Conference, New York 2005 and international Inclusion Conference, Mexico 2006).
In 2003 we moved to the Eleanor Rathbone Building to support teaching on the social work and sociology degree programmes. Teaching with beneficiaries sharing their personal life experiences of education, health and social care services led us to collaborate with other Schools and Universities (Liverpool; John Moores; Hope; Glyndwr and Edge Hill)
From working with small groups in the university our provision has continued to expand across Liverpool through our fundraising efforts and achievements. Funders have included Barrow Cadbury Trust (2003- 2015) Big Lottery (20102018) Liverpool Clinical Commissioning Group (2011 -2017) European Social Fund (2003 -2019)
We continue to be a preferred provider for Liverpool City Council Adult Social Care. Since 2008 we have offered day opportunities and community support to individuals referred through social services.
Our political campaigning work includes collaboration with Merseyside Police, Crown Prosecution Service, Social Landlords, Office of the Police Crime Commission, Probation Service and other social care providers through our FACE FactS project. Our Disability Hate Crime campaign was a response to the murder of our beneficiary Gary Skelly in 2010. MOWLL helped Merseyside Police launch the one punch campaign.
Since 2003; we have engaged with supported over 2000 beneficiaries and their families. Over that time we have delivered over 280 creative projects including JIGSAW; KEYS 4?....ART FROM THE HEART; UKE’N’CHILL; HIDDEN TALENTS; IF YOU NOTICE; SOULFILLERS to name just a few.
We have provided disability awareness sessions to over 4000 university students undertaking social work; sociology, social policy & criminology; nursing; medicine; dentistry; civic design; occupational therapy and police cadets. We have also delivered conference presentations locally, national and internationally to over 16000 participants. We have placed over 450 nursing and 250 medical students who have chosen MOWLL as their elective and non-clinical placements.
To help us celebrate our milestone we owe enormous gratitude to the School of Law’s events and marketing team who supported us to push the boat out in style. They designed our anniversary logo (above); provided a free events space for our photographic and art exhibition; provided and dressed the window space to promote our joint work with Liverpool sculptor Tom Murphy; created the guest list, order of weekly events and provided a canapes and drinks reception for the invite only One Big Thank You event reception held on Thursday 2 November.
2 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Report of the Trustees
For the year ended 31 December 2023 [Continued]
We are so grateful to Capoeira for All and the Choir with No Name who both gave the most powerful performances to help us launch our celebration week.
Capoeira is an African-Brazilian martial art and game that includes elements of dance, acrobatics, music and spirituality. Capoeira for All is a local, Merseyside based organisation ran by highly qualified staff with extensive experience in the arts and education and over fifteen years of Capoeira practice. We are grateful to the team who coached one of our groups over a six-week period in order to help with our launch – their joint performance was nothing less than outstanding.
The Choir with No Name runs choirs and builds joyful singing communities with homeless and marginalised people. Choir members have experienced homelessness, or are going through a difficult time in their lives. Being part of the choir helps build confidence, skills, lasting friendships and improves chance to tackle tough challenges.
We are so grateful to the Choir with No Name for their flawless renditions of popular songs, they captured the attention and emotions of our packed-out audience.
The Choir with No Name performing
Rehearsal with Capoeira
3 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Report of the Trustees
For the year ended 31 December 2023 [Continued]
----- Start of picture text -----
Kim Johnson MP views our exhibition
----- End of picture text -----
Emily Spurrell, Police Crime Commissioner speaking with Heidi Kenworthy, CEO of MOWLL
We are grateful to Kim for her support and guidance over many years and for taking the time to support our celebration event.
We are also grateful to Emily who has supported MOWLL over the years through the Police Crime Commission’s funding grants, particularly during our disability hate crime campaigns.
Emily congratulated us on becoming a real Living Wage Employer, particularly during this period of cost of living crisis.
4 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Report of the Trustees
For the year ended 31 December 2023 [Continued]
Professor Barry Goldson talks about our relationship with the university over 20 years
Helen Marshall talks about our research with Health Sciences
Barry has been a friend of MOWLL for twenty years and in 2015 Barry submitted a successful application with the International Criminological Research Unit for MOWLL to partner a Merseyside-wide conference – Challenging Hate Crime: Research, Policy and Practice held in the Maritime Museum.
We have worked with Helen for six years and in 2023 we collaborated with Health Sciences on a Patient and Public Involvement research project. The aim of the research was to facilitate the involvement of patients with learning disabilities in the School’s healthcare research.
5 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Report of the Trustees For the year ended 31 December 2023 [Continued]
2. Services we provided in 2023:
We provide support services for adults who have a diverse range of needs including learning disabilities, mental health conditions and dementia.
Day Opportunities
We delivered programmes from local community hubs including; Toxteth Town Hall, Ullet Road Unitarian Church, St Clements Church, Mount Carmel Social Club, Liverpool Lighthouse, The Philarmonic Music Rooms, Park Road Lifestyles and The Belvedere Centre.
Our programmes include: - learning ukulele, gardening, cooking, creative art, crystal healing, drama, local history, photography. Our health and wellbeing sessions included dance and drums choreography, yoga, meditation, walking and boxing.
Partners included Michael and Akil from Capoeira for All; Anne from Roots Holistics; Courtney and Claire from The Belve boxing club; Liverpool artist Nikki Blaze; Matt and Jeff from Liverpool Lighthouse.
To meet the needs of our ever-expanding groups we moved into a much bigger space in Toxteth Town Hall in this reporting year. The space has enabled us to create a chillout zone, creative space, cooking area and a sit and chat zone. We have resourced the room with a gazebo, sensory lighting, beanbags, small portable ovens and creative storage. A massive Thank You! to Investec Wealth Management for their support to buy these resources.
Beneficiaries ticked off sculptures on the Tom Murphy trail – “Ken Dodd and Bessy Braddock”, Lime Street Station
6 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Report of the Trustees
For the year ended 31 December 2023 [Continued]
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 to attend medical appointments; finding alternative accommodation and assisting with moving property; assisting with reading and sorting mail and benefits form filling; accompanying on trips and community activities that boost confidence and community connection.
We supported over forty beneficiaries to access their local community in this reporting year.
One of the many highlights included…with support, physical training and sheer determination, one of our beneficiaries with support from Community Link Worker JP, completed the 5K Santa Dash on 3 December in an amazing 27 minutes…a serious achievement!
JP with Mark after the 5K
Evening Socials
We have provided monthly evening socials throughout the year and encouraged beneficiaries to experience local nightlife in friendly and safe environments. A huge thank you to members of Mount Carmel Social Club for some amazing nights of bingo, quizzes, music, dancing and laughter. Another huge thank you to Mr Smiths; The Rocking Horse, The Flute for awesome nights of karaoke, great food and great fun! You all have helped so many people we support to come out of their shell and make new friends.
We would also like to pay a special tribute and thank you to the Egan and Mohammed families, who between them have donated £1,900 to ensure the evening socials run smoothly and are fully resourced – we so appreciate your generosity.
7 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Report of the Trustees For the year ended 31 December 2023 [Continued]
3. Partnerships with Higher Education
We worked with the University of Liverpool, Edge Hill and John Moores university and collaborated with the following student opportunities:
• Disability and Hate Crime Awareness
We delivered face to face disability and hate crime awareness to sixty-seven student nurses attending University of Liverpool. The main presenters were four 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.
• Placement Provider
Nineteen 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 encouraging and very positive. By providing placement opportunities we receive £3,553 which helps us with renting community hubs for activities.
• Research Collaboration
Throughout this reporting year MOWLL partnered with the School of Health Sciences on the Research Engagement And Collaborative Health Enquiry (REACHE project) aimed at facilitating the role of patients with a learning disability in the School’s health care research strategy through Patient and Public Involvement.
4. Living Wage Employer
The real Living Wage is the only UK wage rate based on the cost of living. It is voluntarily paid by over 14,000 UK businesses who believe their staff deserve a wage which meets every day needs. In October MOWLL signed up to become a living wage employer and we are committed to continue this.
5. Thank You to our Staff Team and Volunteers!
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!
| Sherae Buckley | Stephen Cartin | Annie Cogan-Thomas |
|---|---|---|
| Sky Glover | Sue Harrison | Kai Jolley-Graham |
| Alison Lawrence | Mark Lawrence | Jack Lewis |
| Helen Little | JP Lowles | Ryan McGuinness |
| Linda Murray | Becky Power | Kayleigh Power |
| Leah Wellings | Chloe Weston | Tyler Williams |
8 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Report of the Trustees For the year ended 31 December 2023 [Continued]
6. 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.
Roy Donovan (parent); Paul Durrance (Treasurer); Tony O’Leary; Ian Pierce-Hayes (Chair) and Ged Sugrue
7. Our Patron
We would like to take this opportunity to thank our patron Tom Murphy, Liverpool Sculptor for his continued encouragement and support.
Tom with some of the group creating “I am Earth”
Tom is an award-winning sculptor and painter with over 45 monumental bronze sculptures, many of them in Liverpool and the Northwest. His sculptures and memorials are familiar to people all across the world, they include: The Hillsborough Memorial, Billy Fury, Bill Shankly, Dixie Dean, The Liverpool Blitz and John Lennon to name but a few.
Tom has been recognised and revered in the city of Liverpool with several awards and honours: in 2017 he was awarded Liverpool’s highest tribute when he was named a Citizen of Honour in recognition of his world famous and iconic works. He was awarded an Honorary Doctorate from the University of Liverpool and is an Honorary Fellow of Liverpool John Moores University. He became Patron of MOWLL in 2019.
9 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Report of the Trustees
For the year ended 31 December 2023 [Continued]
8. 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 contribution towards our 20 years celebrations, 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!
10 | 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 2023 which are set out on pages 12 to 24.
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 statements 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:
-
accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or.
-
the financial statements do not accord with those records; or
-
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
-
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 02/09/2024
11 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Statement of Financial Activities For the year ended 31 December 2023
Summary Income and Expenditure Account
| Notes Unrestricted Restricted Income from: £ £ Donations and legacies 2 1,250 3,030 Charitable activities 3 388,853 14,783 Investments 4 1,407 - Total income 391,510 17,813 Expenditure on: Charitable activities 5 356,777 16,347 Total expenditure 356,777 16,347 Net income/(expenditure) 34,733 1,466 Total funds brought forward 271,431 42,443 Total funds carried forward 306,164 43,909 |
Total 2023 £ 4,280 403,636 1,407 409,323 373,124 373,124 36,199 313,874 350,073 |
Total 2022 £ 4,079 325,267 - 329,346 337,703 337,703 (8,357) 322,231 313,874 |
|---|---|---|
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 15 to 24 form part of these financial statements.
12 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Statement of Financial Activities For the year ended 31 December 2023
Comparative information 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 5 302,685 35,018 Total expenditure 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 |
|---|---|
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 15 to 24 form part of these financial statements.
13 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Balance Sheet 31 December 2023
| Notes Fixed assets Tangible assets 12 Current assets Cash at bank and in hand Creditors Amounts falling due within one year 13 Net current assets Total assets less current liabilities Unrestricted funds 15 Restricted funds 16 Total funds |
2023 £ £ 1,407 379,941 379,941 31,275 348,666 350,073 306,164 43,909 350,073 |
2022 £ £ - 326,142 326,142 12,268 313,874 313,874 271,431 42,443 313,874 |
2022 £ £ - 326,142 326,142 12,268 313,874 313,874 271,431 42,443 313,874 |
|---|---|---|---|
| 313,874 | |||
| 271,431 42,443 |
|||
| 313,874 |
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 2023.
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 12 to 24 were approved by the Trustees and authorised for issue on 29 August 2024 and signed on their behalf by:-
I Pierce-Hayes Trustee
Company Registration Number: 6883640
The notes on pages 15 to 24 form part of these financial statements.
14 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Notes to the Financial Statements Year ended 31 December 2023
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 is 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.
15 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Notes to the Financial Statements Year ended 31 December 2023
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 6.
(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.
16 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Notes to the Financial Statements Year ended 31 December 2023
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 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 | 2023 | 2022 | |
| £ | £ | £ | £ | |
| Donations | 1,250 | 3,030 | 4,280 | 4,079 |
All of the above income in 2022 was attributable to unrestricted funds.
17 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Notes to the Financial Statements
Year ended 31 December 2023
| 3. Income from charitable activities Unrestricted Restricted £ £ Liverpool City Council 387,650 - Other 1,203 1,705 R Lamont COP - 6,174 Liverpool City Council COP - 6,904 Health Education England - - NHS Wirral CCG - - 388,853 14,783 |
Total 2023 £ 387,650 2,908 6,174 6,904 - - 403,636 |
Total 2022 £ 307,532 4,743 4,022 5,160 3,627 183 325,267 |
|---|---|---|
£17,165 of the above income in 2022 was attributable to restricted funds and £308,102 of the above income in 2022 was attributable to unrestricted funds.
| 4. Income from investments Bank interest Income from investments was £1,407 (2022: £Nil) attributable to unrestricted funds. 5. Analysis of expenditure on charitable activities Direct costs Support costs (see note 6) |
Total 2023 £ 1,407 1,407 Total 2023 £ 357,699 15,425 373,124 |
Total 2022 £ - - Total 2022 £ 330,209 7,494 337,703 |
||
|---|---|---|---|---|
£16,347 of the above expenditure was attributable to restricted funds (2022: £35,018) and £356,777 was attributable to unrestricted funds (2022: £302,685).
| Allocation of support costs Governance (see note 7) Legal and professional Information technology Insurance Other |
Total 2023 £ 6,680 4,737 274 2,690 1,044 15,425 |
Total 2022 £ 2,811 - 316 2,782 1,585 7,494 |
|---|---|---|
6. Allocation of support costs
18 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Notes to the Financial Statements
Year ended 31 December 2023
| 7. Governance costs Independent examiners Accountancy 8. Net income/(expenditure) for the year This is stated after charging: Independent examination fees 9. 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 |
2023 £ 890 5,790 6,680 Total 2023 £ 890 Total 2023 £ 295,417 5,035 1,271 301,723 2023 Number 11 |
2022 £ 850 1,961 |
||
|---|---|---|---|---|
| 2,811 | ||||
| Total 2022 £ 850 Total 2022 £ 258,094 5,966 570 264,630 |
||||
| 2022 Number 12 |
No employees received remuneration in excess of £60,000 per annum.
10. Trustees’ and key management personnel remuneration and expenses
The chief executive who is a trustee received remuneration during the year of £48,501 (2022: £48,718). One trustee was reimbursed travel expenses of £146 (2022: £Nil).
11. Taxation
The company is exempt from corporation tax on its charitable activities.
19 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Notes to the Financial Statements Year ended 31 December 2023
| 12. Tangible fixed assets Fixtures and fittings Cost £ At 1 January 2023 3,399 Additions 1,571 At 31 December 2023 4,970 Depreciation At 1 January 2023 3,399 Charge for the year 164 At 31 December 2023 3,563 Net book value At 31 December 2023 1,407 At 31 December 2022 - 13. Creditors: Amounts falling due within one year 2023 £ Accruals and deferred income 31,275 Net wages - Social security and other taxes - Pension - 31,275 |
Total £ 3,399 1,571 4,970 3,399 164 3,563 1,407 - 2022 £ 12,487 390 (661) 52 12,268 |
|---|---|
14. 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.
| 15. Unrestricted funds As at 1 January 2023 £ General fund 181,431 Designated fund 90,000 271,431 |
Income Expenditure As at 31 December 2023 £ £ £ 391,510 (356,777) 216,164 - - 90,000 391,510 (356,777) 306,164 |
|---|---|
20 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Notes to the Financial Statements Year ended 31 December 2023
15. Unrestricted funds (continued)
Comparative information in respect of the preceding period is as follows:
| As at 1 January 2022 £ General fund 176,014 Designated fund 90,000 266,014 16. Restricted funds As at 1 January 2023 £ Health Education NHS England 17,484 School Of Medicine 4,215 CCG Engagement 8,476 LCVS 1,296 Tesco 1,657 HM LCC COP 660 VO LCC COP 3,780 NHS Wirral CCG 196 Employable You 2,000 Investec Bank 2,679 RL LCC COP - Other - Secured Limited - 42,443 |
Income Expenditure As at 31 December 2022 £ £ £ 308,102 (302,685) 181,431 - - 90,000 308,102 (302,685) 271,431 Income Expenditure As at 31 December 2023 £ £ £ - - 17,484 - - 4,215 - - 8,476 - - 1,296 - - 1,657 - - 660 6,904 (6,558) 4,126 - - 196 - - 2,000 2,030 (1,675) 3,034 6,174 (6,091) 83 1,705 (1,705) - 1,000 (318) 682 17,813 (16,347) 43,909 |
|---|---|
21 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Notes to the Financial Statements Year ended 31 December 2023
16. Restricted funds (continued)
Comparative information in respect of the preceding period is as follows:
| As at 1 January 2022 £ Fresh/Santander 1,264 Health Education NHS England 13,857 HOPCC hate Crime Ambassadors 454 First Utility Volunteer project 408 School Of Medicine 4,215 PH Holt Hidden Talents 38 CCG Engagement 8,476 Project no 2013 ESF Art in Motion 444 Adult Learning Fund 210 LCVS 1,296 Tesco 1,657 Awards For All I to I 47 HM LCC COP 660 VO LCC COP 2,583 Business grant relief LCC 1,738 NHS Wirral CCG 18,870 RL LCC COP - Employable You - DWF - Investec Bank - Other - 56,217 |
Income Expenditure 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) - 183 (18,857) 196 4,022 (4,022) - 2,000 - 2,000 1,400 (1,400) - 2,679 - 2,679 2,173 (2,173) - 21,244 (35,018) 42,443 |
Income Expenditure 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) - 183 (18,857) 196 4,022 (4,022) - 2,000 - 2,000 1,400 (1,400) - 2,679 - 2,679 2,173 (2,173) - 21,244 (35,018) 42,443 |
|---|---|---|
| 42,443 |
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.
22 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Notes to the Financial Statements Year ended 31 December 2023
16. 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.
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.
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.
Business grant relief LCC
This fund was granted to MOWLL during the pandemic.
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.
Secured Limited
Secured Limited provided a donation to fund monthly evening social activities.
23 | P a g e
MOVING ON WITH LIFE & LEARNING LTD
Notes to the Financial Statements Year ended 31 December 2023
| 17. Analysis of net assets between funds Unrestricted Restricted Unrestricted designated funds funds funds £ £ £ Fixed assets 1,407 - - Current assets 42,502 247,439 90,000 Current liabilities - (31,275) - Net assets at 31 December 2023 43,909 216,164 90,000 Comparative information in respect of the preceding period is as follows: |
Total £ 1,407 379,941 (31,275) 350,073 |
|---|---|
| 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 |
|---|---|
24 | P a g e