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|---|---|---|---|---|---|
|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|||
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|||||||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|
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||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|
##
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##
|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|
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|||||||||||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|
##
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|||||||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|
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|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|
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