2022-08-31-accounts - Harrogate Skills 4 Living Centre

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Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2to8
Statement ofTrustees'	Responsibilities
Independent Auditors'	Report	10to13
Statement of Financial	Activities	14
Balance Sheet		15
Statement of Cash Flows		16
Notes to the Financial	Statements	17to 29

Chief Executive Officer	H A Moorby-Davies
Trustees
	Miss JC Oliver (resigned	1October 2021)
	C H Jones (resigned 20September 2021)
	TR Lincoln
	Mrs M 8 King
	W R FGosling (resigned	29September 2021)
	DTHandslip (resigned 28July 2022)
	R Allison (appointed 15April 2021,resigned 4October 2021)
	M ECarter (appointed 7	March 2022)
	Mrs 8 R Grant (appointed	7 March 2022)
	J M Williams (appointed	25 May 2022)

	Goal	Goal	Goal			Rationale	Impact
1.Development				ofour
housing options				and		There is a strong business case for providing
maintaining		quality				supported living opportunities in the area —	Future proof, homes for life.
provision						(seeSSHBusiness Case).
						Further asset management and planning will assist with the decision-making process	Accessible and adapted living spaces for our service
						in respect ofour current residential care.	users.
						Lead —HMD/J M	Improved life outcomes, quality oflife, community
							inclusion and participation.
2.Community			engagement			Finding out what's working and what's not	Engage22- a National Lottery funded project aims	to
for day-services				future		working is avital part ofco-producing	build links in the local LD and autism communities	to
provision						future services. The LAare also reviewing	Rnd out 'what good looks like' and co-produce or co-
						the day-care approved provider list and re-	design services to meet any unmet needs ifappropriate.
						defining the offer. TNL grant. Lead-	Inclusion North are managing the project having
						HMD/JO	developed a steering group which aims to bring the
							project together over a 12 -18 month timeframe.
8.Maximise			enterprise				Increased sales within chocolate factory and cafe which
and employment					income	With 2new social enterprises recently	will lead to more opportunities for training and
						started and our employment services being	employment for our service users —ultimately allowing
						relatively new we need to invest time and	usto offer more work based placements and broader
						resources into the commercial aspects of	educational programmes to prospective students.
						the enterprises and our broader offer so	Potential new enterprise opportunities will be
						that we' re financially robust and able to	thoroughly assessed in line with current business goals
						offer more opportunities to young people	or example, taking over the canteen at like Homes,
						via our education and employment	Flaxby and setting up micro-enterprises for those
						pathways.	interested In self-employment.
						Potential for further enterprises to be
						explored if/when opportunities arise.
						Develop employer base for supported
						internships.
						Lead —CM/CC/TH
4.Diversify		board			and
develop	userAed					Recent research recommends charities do
advisory	group					more to promote diversity on their boards
						and encourage applications from women,	We have been actively seeking new trustees and have a
						young people, people from ethnic	group of5diverse indlvidua Iswanting tojoin the board.
						minorities and socially diverse backgrounds.	Ideally from our Engage 22 project we' ll be able to
							establish a user-led group that will advise our board
						H54L also recognises the need to support service users to have their say on	about changes required to meet our aspirations and develop our skills with a view towards full board involvement.
						operations by being involved throughout
						the charity Including on the board.
						Lead —HMD/Chair/8oard

Goal		How did we dole
Improve our residential		Brackenley CQC- Good overall with				CQC currently			not inspecting	homes unless		there are
care home ratings from		Outstanding for Well-led. Briardene	CQC-			concerns	about the service so neither ofour homes are
good to outstanding in	at	Good overall, both homes EI2-Excellence				going to be inspected this year.
least one domain		in Care awards
Deliver an ESFAregistered		Whilst not yet ESFA registered our	Skills			We' ll decide			whether or not	ESFA registration is
supported internship		Bridge programmes have developed		beyond		necessary	for us as we become established					as the
programme for 10		our expectations				supported		internship provider ofchoice
beneRciaries each year
Develop enterprises to		The Harrogate Chocolate Factory was				Scaling-up	capacity as we move production					into the
increase employability	for	launched in 2019and continues to	thrive as			renovated		basement
10beneRciaries each year		a social enterprise
Provide supported		Our supported employment programmes				Developing		links to more employers			Is an on-going need
employment opportunities		have exceeded all targets and continue to
for 10beneficiaries each		gi'ow
year
Invest in another		Not viable currently as we look more
residential care home to		towards supported IMng accommodation
ameliorate void risk should
the opportunity arise
Develop suitable		We started working with a developer			in	High priority			forthe coming	business plan
accommodation for 5		2021and have two potential sites in
beneficiaries in supported		Harrogate
living
Renovate day-centre		Despite many setbacks with this project				Delays have impacted on day-centre operations as
basement for enterprise		we're about to move our chocolate				they' ve been			delivered at different		venues.
hub and improved		production Into the basement (March			22)
accessibility
Develop our 'love your		This was successfully completed, and		we		The pandemic			disrupted our	ability	to deliver this
heart' campaign to enable		continue to develop opportunities	for			programme.			Health and wellbeing		remains	a priority.
50beneRciaries yearly	to	service users to access mainstream	facilities
access our gym
Raise our organisational		Having two enterprises has allowed	us to			Marketing		and social media are key priorities for our
profile to aid increasing	the	promote all our activities via social	media			2022-2025		plans.
number ofbeneficiaries		and increase our engagement signiRcantly
accessing our day-seivices
from 75to 100over three
years
Develop robust impact		We developed our theory ofchange				Further work			required to develop our impact
measurement systems	to					measurement			systems —especially		as our provision
evaluate and demonstrate						develops	into		different areas such as education.
ourbeneRt

			Note		Unrestricted	Restricted	Total 2022
					funds	Income Funds
					f	f	f
Income and Endowments		from:
Donations and legacies					6,404	0	6,404
Charitable activities					2,005,021	106,261	2,111,282
Tota I Income					2,011,425	106,261	2,117,686
Expenditure on:
Charitable activities					(1,984,720)	(110,261)	(2,094,981)
Other expenditure
Tota I Expenditure					(1,984,720)	(110,261)	(2,094,981)
Net income/(expenditure)					26,705	(4,000)	22,705
Transfers between	funds			16
Net movement in funds					26,705	(4,000)	22,705
Reconciliation offunds
Total funds brought	forward				1,167,302	180,000	1,347,302
Total funds carried	forward			16	1,194,007	176,000	1,370,007
			Note		Unrestricted funds	Restricted Income Funds	Total 2021
					f	f
Income and Endowments		from:
Donations and legacies					28,655		28,655
Charitable activities					1,803,708	154,576	1,958,284
Tota I Income					1,832,363	154,576	1,986,939
Expenditure on:
Charitable activities					(1,644,128)	(175,936)	(1,820,064)
Other expenditure
TotalExpenditure					(1,644,128)	(175,936)	(1,820,064)
Net income/(expenditure)					188,235	(21,360)	166,875
Transfers between	funds			16	109,932	(109,932)
Net movement in funds					298,167	(131,292)	166,875
Reconciliation offunds
Total funds brought	forward				869,135	311,292	1,180,427
Total funds carried	forward			16	1,167,302	180,000	1,347,302

					2022	2021
			Note		f	f
Fixed assets
Intangible assets				10	124,991	145,822
Tangible assets				11	1,563,508	1,500,109
					1,688,498	1,645,931
Current assets
Debtors				12	35,408	48,144
Cash at bank	and in hand				486,126	525,713
					521,534	573,857
Creditors: Amounts		falling due within one year		13	(241,382)	(249,043)
Net current	assets/(liabilities)				280,152	324,814
Total assets	less current liabilities				1,968,650	1,970,745
Creditors: Amounts		falling due after more than one year		14	(598,643)	(623,443)
Net assets					1,370,M7	1,347,302
Funds ofthe	charity:
Restricted income funds					176,000	180,000
unrestricted	funds				1,194,007	1,167,302
Total funds				16	1,370,007	1,347,302

					2022	2021
			Note
					E	E
Cash flows from operating activities
Net income/(expenditure)					22,705	166,875
Adjustments to cash flows from non-cash items
Depreciation				5	73,243	62,306
Amortisation				5	20,832	20,832
					116,780	250,013
Working capital adjustments
Decrease/(increase) in debtors				12	12,736	(4,133)
(Decrease)/increase in creditors				13	(2,012)	3,156
Net cash flows from operating activities					127,504	249,036
Cash flows from investing activities
Purchase oftangible fixed assets				11	(136,640)	(227,359)
Sale oftangible fixed assets
Net cash flows from investing activities					(136,640)	(227,359)
Cash flows from finandng activities
Decrease in loans and borrowings				13	(30,449)	(32,245)
Net increase in cash and cash equivalents					(39,585)	(10,568)
Cash and cash equivalents at 1September					525,713	536,281
Cash and cash equivalents at 31August					486,128	525,713
Reconciliation ofnet cash flow to movement		In net funds
(Decrease)/Increase in cash					(39,586)	(10,568)
Cash outflow from repayment ofloans					30,449	32,245
Change in net (debt)/funds resulting	from cash	flows			(9,137)	21,677
Net debt at 1September 2021					(129,552)	(151,229)
Net debt at31August 2022				18	(138,689)	(129,552)

			Unrestricted		Total	Total
			funds
			General	Restricted		2021
				funds
				6	E
Donations	and legacies;
CIRS Grant			96		96	17,456
Donations	from individuals	and other organisations	6,308		6,308	11,199
			6,404		6,404	28,655

Income from charitable	Income from charitable	activities
			Linrestrlcted			Total	Total
			funds
			General	Other income	Restricted		2021
					funds
			E	E	E	E
Charitable	income;
Sales ofgoods and services
Daycentre	income		370,066			370,066	252,321
Carehome	income		1,535,676			1,535,676	1,491,619
Chocolatiere income			28,037			28,037	17,887
Cafe income			46,609			46,609	9,905
Sundry Income			12,861			12,861	12,509
Access to	Work		11,772			11,772	19,468
Infection control grant					12,743	12,743	55,606
Daycentre	grants				14,400	14,400	27,603
iGen Trust					33,867	33,867	33,867
Forbes Charitable Trust					19,500	19,500	37,500
Workforce	development	fund			25,751	25,751
			2,005,021		106,261	2,111,282	1,958,284

Expenditure on charitable	acthrities
						Total	Total
		Acthrity undertaken directly	Activity support costs	Direct costs (restricted)		2022	2021
		E		E
Consumable resources		131,145				131,145	2,612
Wages and salaries		941,443	392,058	96,861		1,430,362	1,278,762
Rent and rates		48,000	181,250			229,250	206,089
Office expenses			171,141		9,400	180,541	148,963
Depreciation, amortisation other similar costs	and		90,072		4,000	94,072	83,138
Care Home Supplies							70,252
Residents Activities							6,304
Loan interest			22,698			22,698	18,944
		1,120,568	852,219	110,261		2,088,068	1,815,066

The aggregate payroll costs were as follows:
	2022	2021
		E
Staffcosts during the year were:
Wages and salaries	1,308,002	1,176,750
Socia I security costs	94,966	75,998
Pension costs	27,394	26,014
	1430362	1278762

10 Intangible fixed assets
	Goodwill	Total
	f	f
Cost
At 1September 2021	291,645	291,645
Additions
At 31August 2022	291,645	291,645
Amortisation
At 1September 2021	145,822	145,822
Charge for the year	20,832	20,832
At 31August 2022	166,654	166,654
aiet book value
At 31August 2022	124,991	124,991
At 31August 2021	145,823	145,823

11 Tangible fixed assets
		Furniture
	tand and	and	Total
	buildings
		equipment
		f
Cost
At 1September 2021	1,554,724	250,801	1,805,525
Additions	111,657	24,984	136,640
Disposals
At 31August 2022	1,666,380	275,785	1,942,165
Depredation
At 1September 2021	154,831	150,585	305,415
Charge forthe year	43,134	30,108	73,242
Eliminated on disposals
At31August 2022	197,965	180,692	378,657
Net book value
At31August 2022	1,468,415	95,092	1,563,508
At 31August 2021	1,399,893	100,216	1,500,109

12 Debtors
			2022	2021
			E	E
Trade debtors			12,686	17,277
Prepayments and accrued income			20,723	28,827
Other debtors			1,999	2,040
			33408	48144
13 Creditors: amounts falling due within one year
			2022	2021
				E
Bankloans			26,173	31,822
Trade creditors			28,789	47,574
Other taxation and	social security		34,176	30,366
Other creditors			41,713	48,076
Accruals and deferred income			110,531	91,205
			241,382	249,043
Creditors due within one year includes the following		liabilities, on which security	has been given by the charity:
			2022	2021
			E	E
Charity Bank			23173	31822
The loan issecured	by fixed charge on the buildings	on East Parade and North Park Road, and a floating charge		over all
other assets.
			2021
Deferred income at 1September 2021			88,510
Resources deferred	in the period		90,781
Amounts released from previous periods			(88,510)
Deferred income at 31August 2022			30,781
There was no grant	income received during the year	that relates tothe following	period

14 Cre	ditors: amo	unts falling due after one year
							2022	2021
Bank loans							598,643	623,443
Creditors	amounts	falling due after more than one	year includes the following	liabilities,	on		which security	has been
given by	the charity:
							2022	2021
							E
Charity Bank							598,643	623,443
The loan	issecured	by fixed charge on the buildings	on East Parade and North Park Road, and			a floating charge		over all
other assets.

16 Funds
		Balance at 1 September 2021	Incoming fesoUIce5	Resources expended	Transfers	Balance at31 August 2022
		E
Unrestricted funds
General		1,167,302	2,011,425	(1,984,720)		1,194,007
Total Unfestflcted	funds	1,167,302	2,011,425	(1,984,720)		1,194,007
Restrkted funds
Infection Control			12,743	(12,743)
Forbes Charitable	Trust		19,500	(19,500)
iGen Trust			33,867	(33,867)
Power to Change Grant		180,000		(4,000)		176,000
SEIF
Workforce Development			25,751	(25,751)
Other Grants			14,400	(14,400)
Total restricted funds		180,000	106,261	(110,261)		176,000
Total funds		1+47,302	2,117,686	(2,094,981)		1/70,007
		Balance at 1 September 2020	Incoming fesoUfces	Resources expended	Transfers	Balance at	31
		E
Unrestricted funds
General		869,135	1,832,363	(1,644,128)	109,932	1,167,302
Total unrestrkted	funds	869,135	1/32@63	(1,644,128)	109,932	1,167~2
Restrkted funds
Infection Control			55,607	(55,607)
Forbes Charitable	Trust	56,783	37,500	(50,621)	(43,662)
iGen Trust			33,867	(33,867)
Power to Change Grant		188,239		(8,239)		180,000
SEIF		38,993			(38,993)
Other Grants		27,277	27,602	(27,602)	(27,277)
Total restricted funds		311,292	154,576	(175,936)	(109+32)
Total funds		1180 7	1986939	1 20064		1347	2

			Unrestricted	Restricted	Total funds
			funds 2022	funds 2022	2022
			6	6	6
Intangible		fixed assets	124,991		124,991
Tangible		fixed assets	1,387,508	176,000	1,563,508
Current	assets		521,534		521,534
Current	liabilities		(241,382)		(241,382)
Creditors		over 1year	(598,643)		(598,643)
Total net		assets	1,194,007	176,000	1,370,007

			Unrestricted	Restricted	Total funds
			funds 2021	funds 2021	2021
			6		6
Intangible		Rxed assets	145,822		145,822
Tangible		fixed assets	1,320,109	180,000	1,500,109
Current	assets		573,857		573,857
Current	liabilities		(249,043)		(249,043)
Creditors		over 1year	(623,443)		~I623,443
Total net		assets	1167302	160000	1347302

	Balance at 1 September 2021	Cash flow	Balance at31 August 2022
	g	6	g
Cash at bank and in hand	525,713	(39,587)	486,126
Debt due within one year	(31,822)	5,649	(26,173)
Debt due after more than one year	(623,443)	24,800	(598,643)
Net debt	(129,552)	(9,138)	(138,690)
	Balance at1 September 2020	Cash flow	Balance at31 August 2021
	E	6	6
Cash at bank and in hand	536,281	(10,568)	525,713
Debt due within one year	(30,832)	(990)	(31,822)
Debt due after more than one year	(656,678)	33,235	(623,443)
Net debt	(151,229)	21,677	(129,552)