## **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: 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 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