2022-03-31-accounts

Company	information
Foreword
Trustees	annual report		3 —13
Auditors	report		14-17
Statement offinancial		activities	18
Balance	sheet		19
Statement ofCashf low			20
Notes to	the financial	statements	21 —29

Stockport	Legal Services,
Town Hall,
Stockport	SK1 3XE
Royal Bank ofScotland,
Drummond	House
1 Redheughs Avenue
Edinburgh	EH12 9JN

						Restated
	Notes	Unrestricted	Restricted	Designated	Total	Total
		Funds	Funds	Funds	2022	2021
INCOME
Donations and legacies	2	104,616	10,840		115,456	176,689
Charitable activities		688,862	234,394		923,256	808,429
Other trading activities
investments - bank interest		73			73	149
Other	3A	27,054			27,054	5,618
TOTAL INCOME		820,605	245,234		1,065,839	990,885
EXPENDITURE
Costs of raising funds						15,388
Charitable activities		746,303	159,616		905,919	773,774
TOTAL EXPENDITURE		746,303	159,616		905,919	789,162
NET INCOME		74,302	85,618		159,920	201,723
TRANSFERS BETWEEN FUNDS		10,717	(10,717)
NET MOVEMENT IN FUNDS		85,019	74,901		159,920	201,723
TOTAL FUNDS:
BROUGHT FORWARD		816,520	10,717		827,237	625,514
CARRIED FORWARD	13	901,539	85,618		987,157	827,237

						Restated	Restated
			Notes	2022	2022	2021	2021
FIXEDASSETS
Tangible Assets					966,161		987,347
CURRENT ASSETS
Debtors			10	73,427		134,837
Cash at Bank and	in Hand			625,510		636,808
				698,937		771,645
CREDITORS
Amounts falling due in		one year	11	238,975		454,400
NET CURRENT ASSETS					459,962		317,245
TOTAL ASSETS	LESSCURRENT		LIABILITIES		1,426,123		1,304,592
CREDITORS amounts		falling due	after
more than one year			12		438,966		477,355
TOTAL NET ASSETS					987,157		827,237
FUNDS
Unrestricted			13		901,539		816,520
Designated			13
Restricted			13		85,618		10,717
TOTAL FUNDS					987,157		827,237

								Restated
						Notes	2022	2021
	CASH FLOWS FROM OPERATING ACTIVITIES
	Net cash provided/(utilised)		by operating		activities		28,661	458,711
	CASH FLOWS FROM INVESTING ACTIVITIES
	Bank interest						73	149
	Purchase of property and equipment						(1,643)	(9,892)
	Net cash used in investing	activities					1,570	(9,743)
	CASH FLOWS FROM FINANCING ACTIVITIES
	Repayments of Borrowing						38,389	(41,028)
							38,389	(41,028)
	Increase/(Decrease) in cash		in the year				(11,298)	407,940
	Cash at Bank and in Hand	at	the beginning		ofthe year		636,808	228,868
	Cash at Bank and in Hand	at	the end	ofthe year			625,510	636,808
A	Net income for the year						159,920	201,723
	Adjustments for:
	Depreciation charges						22,329	20,966
	Disposal ofAssets						500
	Bank interest						(73)	(149)
	(Increase)/Decrease in debtors						61,410	(25,389)
	Increase/(Decrease) in creditors —excluding				borrowings		~215,425	261,560
	Net cash provided/(utilised)	by	operating	activities			28,661	458,711

								Restated
				2022				2021
			Unrestricted	Restricted	Designated	Total		Total
2	Donations and legacies
	Revenue Grants		98,166	10,840		109,006		170,261
	Capital Grants
	Donations and		6,450			6,450		6,428
	Donated facilities
			104,616	10,840		115,456		176,689
3	Income from
	Charitable activities
	General							28,167
	Primus Club		403,905			403,905		361,467
	Independent Living Service		260,772	218,054		478,826		384,031
	Wellbeing Service			16,340		16,340		15,000
	The Space
	Rental Income		24,185			24,185		19,764
			688,862	234,394		923,256		SOS,429
3A	Other Income
	Solar Panels - FIT		3,150			3,150		3,188
	Insurance payout		23,104			23,104
	ILS- GM Coalition Income		800			800		2,100
	Miscellaneous							330
			27,054			27,054		5,618
4	Costs of raising funds
	Agency/other expenses							15,388
								15,388
5	Expenditure on Charitable		activities					Restated
	Primus Club		362,043	10,000		372,043		369,410
	Independent Living Service		331,271	146,554		477,825		351,102
	Wellbeing Service		28,988	3,222		32,210		13,419
	The Space		24,001	(160)		23,841		39,843
			746,303	159,616		905,919		773,774
	Analysis ofexpenditure	on	charitable activities
			Direct	Support	Total	Direct	Support	Total
			Costs	Costs	2022	Costs	Costs	2021
	General
	Primus Club		256,870	115,173	372,043	253,358	1'I6,052	369,410
	Independent Living Service		353,994	123,831	477,825	247,095	104,007	351,102
	Wellbeing Service		18,930	13,280	32,210	10,087	3,332	13,419
	The Space		14,599	9,242	23,841	'/9, 744	20,099	39,843
			644,393	261,526	905,919	530,284	243,490	773,774

				Primus Club	Primus Club	Indep Living	Well-being	The Space	Total
Analysis ofSupport	Costs
Senior Manage/Finance				53,920		83,468	2,715	2,357	142,460
Loan/Finance Interest					9,805	6,461	1,691	1,102	19,059
Depreciation				10,520		6,933	1,815	1,183	20,451
Maintenance8 Repairs					3,498	2,305	603	393	6,799
Tel/Photo/Stat/Franking					7,456	4,913	1,286	838	14,493
Governance					7,373	4,858	1,272	829	14,332
Cleaning					902	594	156	101	1,753
Utilities					1,855	1,222	320	208	3,605
IT Support					4,187	2,759	722	471	8,139
Other				15,657		10,318	2,700	1,760	30,435
Total				115,173		123,831	13,280	9,242	261,526
Staff Costs							2022		2021
The payroll costs ofthe		charity were as follows:-
Wages 8 salaries							635,287		524,455
Social security costs							45,311		35,357
Pension costs							10,836		9,049
							691,434		568,861
No employee earned	more than 660,000 pa
The average number	ofemployees		ofthe charity		was as	follows:-
							Number		Number
Charitable activities							32		31
Support							10		10
							42		41
Key management personnel
The key management	ofthe charity		comprise	the trustees		and senior	staff (as set	out on page	1)
No trustees received remuneration			for their services as trustees.
									Restated
Remuneration of key management			personnel
(Inclusive ofoncosts)							45,767		45,706
Net Income
This is stated after charging:
Auditors remuneration:-
Audit fees							6,000		4,854
Under/over accrual	in the prior year								654
Depreciation oftangible		fixed assets					22,329		26,447
Operating lease rentals							2,951		2,317
Directors' remuneration		8 expenses
Trustees claiming expenses							nil		nil

				Restated
13	Statement	of Funds		Balance				Balance
				01/04/21	Income	Costs	Transfers	31/03/22
	Unrestricted		funds:
	General fund			816,520	820,605	(746,303)	10,717	901,539
				816,520	820,605	(746,303)	10,717	901,539
	Designated		funds:
	Independent		Living Service
	Wellbeing	Service
	Restricted	Funds:
	Independent		Living Service		219,054	(146,554)		72,500
	Wellbeing	Service			16,340	(3,222)		13,118
	Space				(160)	160
	General			10717			(10,717)
	Primus				10,000	(10,000)
	Total restricted funds			10,717	245,234	(159,616)	(10,717)	85,618
	Total Funds			827,237	1,065,839	(905,919)		987,157
								Restated
				Balance				Balance
				01/04/20	Incomef	Costs	Transfers	31/03/21
	Unrestricted		funds:
	General fund			599,050	682,140	(464,670)		816,520
				599,050	682,140	(464,670)		816,520
	Restricted	Funds:
	Independent		Living Service	6,432	275,577	(282,009)
	Wellbeing	Service		20,032	15,000	(35,032)
	SMBC Infection control
	General				28,167	(17,450)		10,717
	Primus
	Total restricted funds			26,464	318,744	(334,491)		10,717
	Total Funds			625,514	1,000,884	(799,161)		827,237

14	Analysis of net assets between funds	Analysis of net assets between funds	Analysis of net assets between funds
				General	Restricted	Designated
				Funds	Funds	Funds	Total
	Fund balances as	at 31/03/22:
	Tangible fixed assets			966,161			966,161
	Net current assets			374,344	85,618		459,962
	Long term liabilities			438,966			438,966
				901,539	85,618		987,157
	Fund balances as	at 31/03/21:			Restated		Restated
	Tangible fixed assets			987,347			987,347
	Net current assets			306,528	10,717		317,245
	Long term liabilities			477,355			477,355
				816,520	10,717		827,237
15	Lease Commitments
a	Operating leases				2022		2021
	Total commitments	under non-cancellable		leases
	Within one year				2,222		2,222
	Within 2 to 5years				5,108		7,331
	After 5years
					7,330		9,553
b	Finance lease
	Total commitments:
	Within one year				2,408		9,631
	Within 2 to 5 years						2,408
					2,408		12,039
	Less interest charges				(559)		(2,795)
	Net payable as per	creditors	notes		1,849		9,244