2023-03-31-accounts

					Page
Reference and administrative		details ofthe Charitable	Company,	its	1-2
Trustees and advisers
Trustees' report					3-25
Independent auditors'	report	on the financial statements			26-30
Statement offinancial	activities				31
Balance sheet					32-33
Statement ofcash flows					34
Notes to the financial	statements				35-62

Trustees		A Gibbon (appointed 4 October 2022)	A Gibbon (appointed 4 October 2022)
		D Gregory (appointed 9 November	2022)
		S Helley, Vice Chair
		S Kilty, Chair
		G Le Hunte
		A Mate (appointed 4 October 2022)
		C Simpson
		P Skea (appointed 28 November	2022)
		J Stinton
		C Carscadden (resigned 9 November		2022)
		BOliver (resigned 4 October 2022)
		F Rowe (resigned 27 July 2022)
		T Bailey (resigned 31 March 2022)
		N Walker (Adviser to the Board)
		S Harry (Adviser to the Board)
		D Wetherill (Patron)
Company	registered
number		07436153
Charity registered
number		1140925
Registered	office	Unit1G8 H
		Guildford Road Industrial Estate
		Hayle
		Cornwall
		TR27 4QZ
Key Managment		C Carscadden (Finance Manager)
Personnel		K Pratt (Finance Manager)
		R-J Johnson (Chief Operating Officer,		Humans	Cornwall)
		T Court (Advice Service Manager)
Chief executive		J Johnson, MBE
officer

REFERENCE	AND	ADMINISTRATIVE	DETAILS OF THE CHARITABLE COMPANY, ITS
		TRUSTEES AND	ADVISERS (CONTINUED)
		FOR THE YEAR ENDED 31 MARCH 2023

Independent	Griffin
auditors	Chartered	Accountants
	Courtenay	House
	Pynes Hill
	Exeter
	EX2 5AZ
Bankers	CAF Bank	Limited
	25 Kings Hill Avenue
	West Mailing
	Kent
	ME194JQ
Solicitors	Murrell Associates		LLP
	14 High Cross
	TIUIO
	Cornwall
	TR1 2AJ

						As restated
			Restricted	Unrestricte	Total	Total
			funds	d funds	funds	funds
			2023	2023	2023	2022
		Note	5	5	E	6
income from:
Donations and legacies		4	1,871,296	13,038	1,884,334	2,162,240
Charitable activities		6	309,373	302,561	611,934	546,144
Other trading activities		6		6,719	6,719	70,986
Investments				7,905	7,905	275
Total income			2,180,669	330,223	2,510,892	2,779,647
Expenditure on:
Charitable activities		9	2„738,886	89,556	2,828,442	1,648,636
Total expenditure			2,738,886	89,556	2,828,442	1,646,638
Net movement in funds			(558,217)	240,667	(317,550)	1,131,009
Reconciliation offunds:
Total funds brought	forward		1,140,213	357,757	1,497,970	366,961
Net movement in funds			(558,217)	240,667	(317,550)	1,131,009
Total funds carried forward			581,996	598,424	1,180,420	1,497,970

				BALANCE SHEET	BALANCE SHEET
				AS AT 31	MARCH 2023
							As
							restated
					2023		2022
				Note	E		6
Fixed assets
Current assets
Debtors				16	105,062	851,611
Cash at bank and	in	hand		17	4,815,622	2,886,698
					4,920,684	3,738,309
Creditors: amounts	falling		due	within
one year				17	3,740,264)	'2,240,339)
Net current assets					1,180,420		1,497,970
Total assets less	current		liabilities		1,180„420		1,497,970
Net assets excluding		pension
asset					1,180,420		1,497,970
Total net assets					1,180,420		1,497,970
Charity funds
Restricted funds				19	581,996		1,140,213
Unrestricted funds				19	598,424		357,757
Total funds					1,180,420		1,497,970

	Restricted	Unrestrict	Total
	funds	ed funds	funds
	2023	2023	2023
	E	E	F
Donations		13,038	13,038
Grants	1,871,296		1,871,296
	1,871,296	13,038	1,884,334

			As
			restated
	Restricted	Unrestricte	Total
	funds	d funds	funds
	2022	2022	2022
Donations		7,962	7,962
Grants	2,154,278		2,154,278
	2,154,278	7,962	2,162,240

				Restricted	Unrestrict	Total
				funds	ed funds	funds
				2023 F	2023 f	2023f
Income	from	contracts		309,373	132,039	441,412
Income	from	PAMAS	services		170,522	170,622
				309,373	302,561	611,934
				Restricted	Unrestricte	Total
				funds	d funds	funds
				2022 f	2022	2022f
Income	from	contracts		163,547	208,812	372,359
Income	from	PAMAS	services		173,785	173,785
				163,547	382,597	546,144

		Unrestrict	Total
		ed funds	funds
		2023	2023f
Access audits, focus groups	and consultancy	5,352	5,352
Other income		1,367	1,357
		6,719	6,719
		Unrestricte	Total
		d funds	funds
		2022f	2022f
Access audits, focus groups	and consultancy	69,398	69,398
Other income		1,590	1,590
		70,988	70,988

		Unrestnct	Total
		ed funds	funds
		2023	2023
		E	E
Bank	interest	7,905	7,905
		Unrestricte	Total
		d funds	funds
		2022	2022
Bank	interest	275	275

Grants to	Grants to
Institution	Individual	Total	Total
s	s	funds	funds
2023	2023	2023	2022
E	F	F
95,000	370,177	465,177

Restricted	Unrestrict
funds	ed funds	Total
2023	2023	2023
E	E	F
2,738,886	89,556	2,828,442

Restricted	Unrestricte
funds	d funds	Total
2022	2022	2022
	E
1,635,412	13,226	1,648, 638

	Activities	Grant
	undertakefunding of		Support	Total
	n directly 2023	activities 2023	costs 2023	funds 2023
	E		E	E
Direct costs	1,938,203	465,177	425,062	2,828,442
		Activities
		undertake	Support	Total
		n directly	costs	funds
		2022	2022	2022
Direct costs		1,503,490	145,148	1,648, 638
Analysis ofdirect costs
				Total
			Activities	funds
			2023	2023
			F	F
Direct staff costs			1,317,094	1,317,094
Other staff costs			158,667	158,867
Project costs			462,442	462,442
			1,938,203	1,938,203

Analysis ofdirect costs (continued)
		Total
	Act&wties	funds
	2022	2022
Staff costs	913,196	913,196
Other staff costs	53,401	53,401
Project costs	536,893	536,893
	1,503,490	1,503,490

			Total
		Activities	funds
		2023	2023
		E	E
Staff costs		264,237	264,237
Advertising and marketing Premises costs		2,507 29,335	2,507 29,335
Repairs and ITcosts	maintenance	11,397 31,000	11,397 31,000
Office overheads		56,720	56,720
Professional	fees	19,621	19,621
Bank charges Governance costs		833 9,412	833 9,412
		425,062	425,062

Analysis of	support costs (continued)
			Total
		Activities	funds
		2022	2022
Advertising	and marketing	19,220	19,220
Premises costs		29,619	29,619
Repairs and	maintenance	35,659	35,659
ITcosts		20,509	20,509
Office overheads		31,030	31,030
Professional	fees	3,889	3,889
Bank charges		280	280
Governance	costs	4,942	4,942
		145,148	145,148

Staff costs
					As
					restated
				2023	2022
				E
Wages and	salaries			1,439,252	836,944
Social security costs				114„269	61,124
Contribution	to defined	contribution	pension schemes	27,810	15,128
				1,581,331	913,196

4.	Tangible fixed	assets
			Leasehold
			Improvemeni	Office
			s	equipment	Total
			E	E	E
	Cost
	At 1 April 2022		53,189	5,693	58,882
	At 31 March 2023		53,189	5,693	58,882
	Depreciation
	At 1 April 2022		53,189	5,693	58,882
	At 31 March 2023		53,189	5,693	58,882
	Net book value
	At 31 March 2023
	At 31 March 2022
15	Debtors
					As
					restated
				2023	2022
				E	E
	Due within one year
	Trade debtors			87,971	156,755
	Other debtors			16,655	36,222
	Prepayments	and accrued income		436	658,634
				105,062	851,611

			Unrestricted	Funds 2022 f,	Restrcited Funds 2022 f. Total Funds 2022 f.	Restrcited Funds 2022 f. Total Funds 2022 f.
Net Movement		in funds
		t t 6	6431 611		642 300	6473 911
Prior	ear ad'ustment				K657 098
Net Movement		as
restated			6431 611		f699398	61 131 009

Statement of funds Statement offunds	-curr	ent year
		Balance at				Balance at
		1 April 2022	Income	Expenditur e	Transfers in/out	31 March 2023
		E	E	E	E	F
Unrestricted funds
Designated funds
Running costs reserve		205,000			(205,000)
Future deficit reserve		130,000			(130,000)
Premises deposit reserve					250,000	250,000
		335,000			(85,000)	250,000
General funds
General Funds		22,757	330,223	(89,556)	85,000	348,424
Total Unrestricted	funds	357,757	330,223	(89,556)	-	598,424
Restricted funds
Humans income		807,998	1,396,750	1,731,463)		473,285
Support grants		149,100	352,250	(501,350)
Other grants		28,688	74,474	(103,162)
Personal grants		1,427	7,822	(9,249)
Carers service			191,824	(191,824)
Other projects		153,000	157,549	(201,838)		108,711
		1,140,213	2,180,669	2,738,886)	-	581,996
Total offunds		1,497,970	2,510,892	2,828,442)		1,180,420

										As
										restated
					Balance					Balance
					at		As			at
					1April	restated		Expenditur	Transfer	31March
					2021	Income		e	sinlout	2022
Unrestricted			funds
Designated		funds
Running	costs		reserve		145,000				60,000	205,000
Future deficit		reserve			130,000					130,000
					275,000				60,000	335,000
General	funds
Contract	reserves					208, 742		(208,742)
General	funds				40,457	391,627		(349,327)	(60,000)	22,757
					40,457	600,369		(558,069)	(60,000)	22,757
Total Unrestricted				funds	315,457	600,369	(558,069)			357,757

					As
					restated
	Balance at	As			Balance at
	1 April	restated	Expenditur	Transfers	31 March
	2021	Income	e	inlout	2022
		E	E
Restricted funds
COMF		747,997	(747,997)
Extremely Vulnerable
Welfare Grant		176,600	(176,600)
CCG Dementia		153,000			153,000
CCG Community
Reenablement		300,000			300,000
Carers service	51,504	144,583	(165,972)		30,115
Cornwall Council Practical
Support		657,098			657,098
	51,504	2,179,278	'1,090,569)		1,140,213
Total offunds	366,961	2,779,647	'1,648,638)		1,497,970

Summary	offunds - c	urrent year
		Balance at				Balance at
		1 April		Expenditur	Transfers	31 March
		2022 F	Income f	e E	in/out E	2023 E
Designated	funds	335,000			(85,000)	250,000
General funds		22,757	330,223	(89,556)	85,000	348,424
Restricted	funds	1,140,213	2,180,669	2,738,886)		581,996
		1,497,970	2,510,892	2,&28,442)	-	1„180,420
Summary	offunds - prior year
		Balance at	As			Balance at
		1 April 2021	restated income	Expenditur e	Transfers inlout	31 March 2022
					E	6
Designated	funds	275,000			60,000	335,000
General funds		40,457	600,369	(558,069)	(60,000)	22,757
Restricted	funds	51,504	2,179,278	'1,090,569)		1,140,213
		366,961	2,779,647	'1,648,638)	-	1,497,970

Analysis ofnet assets between funds Analysis of net assets between funds	-current year
	Restricted	Unrestrict	Total
	funds	ed funds	funds
	2023	2023	2023
	E	E	E
Current assets	2,870,067	2,050,617	4,920,684
Creditors due within one year	2,288,071)	1,452,193)	3,740,264)
Total	581,996	598,424	1,180,420
Analysis of net assets between funds	-prior year
	As
	restated
	Restricted	Unrestricte	Total
	funds	d funds	funds
	2022	2022	2022
	Z
Current assets	1,249,192	2,489,117	3,738,309
Creditors due within one year	(108,979)	'2, 131,360)	'2, 240,339)
Total	1,140,213	357,757	1,497,970

						As
						restated		At 31
						At 1 April	Cash	March
						2022	flows	2023
						E		E
Cash	at	bank	and	in	hand	2,886,698	1,928,924	4,815,622
						2,886,698	1,928,924	4,815,622

lease pay	ment	s under non-cancellable operating leases	as follows:
			2023	2022
			E
Not later than		1 year	10,884	10,884
Later than	1 year and not later than 5years		192	576
			11,076	11,460