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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 07970778 (England and Wales) REGISTERED CHARITY NUMBER: 1147286

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2022

for

C.D.P. (ST HELENS) LTD

Butterworth Barlow Chartered Accountants Butterworth Barlow House 10 Derby Street Prescot Liverpool Merseyside L34 3LG

C.D.P. (ST HELENS) LTD

Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Cash Flow Statement 8
Notes to the Cash Flow Statement 9
Notes to the Financial Statements 10 to 17
Detailed Statement of Financial Activities 18 to 19

Report of the Trustees for the Year Ended 31 March 2022

C.D.P. (ST HELENS) LTD

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

Reference and administrative information

The charity was founded on the 29 February 2012 and is registered with the Charity Commission under the charity number 1147286. The Trustees and principle address of the Charity are listed on page 1. On 1 April 2013 the company took over the charitable activities of St Helens Coalition of Disabled People (charity registration number 1093297), acquiring its net assets of £449,725 by way of a donation.

Incoming resources for the year totalled £755,747 and there was a total deficit of expenditure over income of £72,549 (2021: £14,048).

OBJECTIVES AND ACTIVITIES

Purpose and aims

The charities objects and regulations are governed by its constitution and its aim is the relief of disabled persons in the Metropolitan District of St Helens and in particular by the provision of welfare and support services calculated to improve their conditions of life

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review focuses on the achievements of each of our activities and the benefits they have brought to those people we are set up to help. The review also enables us to ensure that our objectives and activities remain focused on our stated purpose. In carrying out this review we have considered the Charity Commission general guidance on Public Benefit when reviewing our aims and objectives and in planning our future activities. The Trustees then consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

Our main objectives for the year continue to be the delivery and development of services and activities that uphold the welfare, rights and entitlements of disabled people and promote quality of life. The strategies we used to meet these objectives included:

C.D.P (St Helens) Ltd aims to provide strong user focused services that respond to the needs of the people who access them. CDP strives to take a proactive and innovative approach to enabling disabled people to overcome the barriers faced by them.

Page 1

C.D.P. (ST HELENS) LTD

Report of the Trustees for the Year Ended 31 March 2022

OBJECTIVES AND ACTIVITIES

Who used and benefited from our services?

Our objects and funding limit the services we provide to disabled people living and/or working in the Metropolitan Borough of St Helens. Our funding also limits the number of people we can help by dictating the resources of each service. Demand for our services had been managed via referral from health and social care providers.

Enabling scheme

The scheme provides an ongoing programme whereby people with learning disabilities are supported to access and enjoy a range of social, leisure and learning activities. The benefits for individuals include the development of existing and new skills, as well as becoming more active and valued members of the community. Our focus is on fostering natural friendships between scheme members so that their social networks are improved. The benefits for carers result from members acquiring increased independent living skills, as well as being provided with a break from their caring role.

Aims

Service Structure

The scheme provides the following activities:

Social and leisure programme

This service continues to represent a positive option for both adults with a learning disability and their carers. Through this scheme people are supported to access mainstream social and leisure activities with their friends, which include:

The benefits to individuals include the development of friendships, and the development wider community people develop skills and confidence, and this enables them to be more independent. Referrals to the service come via the Care Management teams following a social care assessment of their needs.

Day opportunities service

This service provides day time support for adults with a learning/physical disability and Autism whilst providing a break for carer's. Group sessions are supported by both paid staff and volunteers who conduct recreational and learning activities with members enabling them to access public and community facilities. Referrals to the service come via the Care Management teams following a social care assessment of their needs.

Page 2

C.D.P. (ST HELENS) LTD

Report of the Trustees for the Year Ended 31 March 2022

OBJECTIVES AND ACTIVITIES

Public benefit

Our main activities and who we aim to help are described below. All our charitable activities focus on the delivery of services that that uphold the welfare, rights and entitlements of disabled people and promote wellbeing and quality of life. All services and activities are undertaken to further our charitable purposes for public benefit.

Partners

Thank you to the following organisations for the opportunities, help and support they have provided:

STRATEGIC REPORT

Reserves policy

The Executive Committee believes that it is desirable for the Charity to hold 'free' reserves as a contingency against the insecurity of its core funding. 'Free' reserves are defined as money that may be applied for the general expenses of the charity, unlike restricted funds, which may only be applied for a specific purpose. It is current policy that these reserves should cover twelve months running costs. The Committee will endeavour to maintain reserves to this optimum level but recognizes that in the current funding climate this may not be possible. The policy is renewed annually by the Executive Committee.

Future plans

We plan to develop our printing activity into a small social enterprise, enabling us to provide members with both training and work experience. Any income generated will be used to enhance the service offer and purchase equipment needed to develop this activity.

We are planning to secure premises to enable us to meet the growing demand for our service.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by its Memorandum and Articles of Association, incorporated on 29 February 2012.

Organisational structure

The Executive Committee, as the Trustees of the Charity, are legally responsible for the overall management and control of C.D.P (St Helens) Ltd and meet at least four times a year.

The work of implementing most of the policies is carried out by the members of the Executive Committee.

The day to day running of the organisation and its services is delegated to the Chief Executive supported by their senior staff. The Chief Executive attends meetings of the above Committee.

Page 3

C.D.P. (ST HELENS) LTD

Report of the Trustees for the Year Ended 31 March 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

The Executive Committee is responsible for the management of the risks faced by the Charity. The key controls used by the Charity include:

Through the risk management processes established for the CDP, the Executive Committee are satisfied that major risks are mitigated. It is recognized that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07970778 (England and Wales)

Registered Charity number

1147286

Registered office

Nuttall House Clifton Street St. Helens Merseyside WA10 1EX

Trustees

Mr G Haselden Mr J B Widdop

Independent Examiner

Butterworth Barlow Chartered Accountants Butterworth Barlow House 10 Derby Street Prescot Liverpool Merseyside L34 3LG

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by:

........................................................................ Mr J B Widdop - Trustee

Page 4

Independent Examiner's Report to the Trustees of C.D.P. (St Helens) Ltd

Independent examiner's report to the trustees of C.D.P. (St Helens) Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the 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 charity's accounts 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 your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW 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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 accounts 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 accounts to be reached.

Gavin Butterworth ICAEW Butterworth Barlow Chartered Accountants Butterworth Barlow House Prescot Merseyside L34 3LG Date: .............................................

Page 5

C.D.P. (ST HELENS) LTD

Statement of Financial Activities for the Year Ended 31 March 2022

----- Start of picture text -----
31.3.22 31.3.21
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 11,017 - 11,017 3,100
Charitable activities
-
Enabling scheme 727,130 727,130 694,277
Other 2,063 15,042 17,105 17,363
Investment income 3 495 - 495 144
Total 740,705 15,042 755,747 714,884
EXPENDITURE ON
Charitable activities 5
-
Enabling scheme 813,254 813,254 714,791
Other - 15,042 15,042 14,141
Total 813,254 15,042 828,296 728,932
-
NET INCOME/(EXPENDITURE) (72,549) (72,549) (14,048)
RECONCILIATION OF FUNDS
-
Total funds brought forward 848,561 848,561 862,609
TOTAL FUNDS CARRIED FORWARD 776,012 - 776,012 848,561
----- End of picture text -----

The notes form part of these financial statements

Page 6

C.D.P. (ST HELENS) LTD

Balance Sheet 31 March 2022

----- Start of picture text -----
31.3.22 31.3.21
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 11 49,776 - 49,776 40,511
CURRENT ASSETS
Debtors 12 66,689 - 66,689 52,486
Cash at bank and in hand 666,147 6,898 673,045 768,706
732,836 6,898 739,734 821,192
CREDITORS
Amounts falling due within one year 13 (6,600) (6,898) (13,498) (13,142)
NET CURRENT ASSETS 726,236 - 726,236 808,050
TOTAL ASSETS LESS CURRENT LIABILITIES 776,012 - 776,012 848,561
NET ASSETS 776,012 - 776,012 848,561
FUNDS 14
Unrestricted funds 776,012 848,561
TOTAL FUNDS 776,012 848,561
----- End of picture text -----

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Mr J B Widdop - Trustee

The notes form part of these financial statements

Page 7

C.D.P. (ST HELENS) LTD

Cash Flow Statement for the Year Ended 31 March 2022

----- Start of picture text -----
31.3.22 31.3.21
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 (83,161) 29,955
Net cash (used in)/provided by operating activities (83,161) 29,955
Cash flows from investing activities
Purchase of tangible fixed assets (12,995) (19,550)
Sale of tangible fixed assets - 750
Interest received 495 144
Net cash used in investing activities (12,500) (18,656)
Change in cash and cash equivalents in the
reporting period (95,661) 11,299
Cash and cash equivalents at the beginning
of the reporting period 768,706 757,407
Cash and cash equivalents at the end of
the reporting period 673,045 768,706
----- End of picture text -----

The notes form part of these financial statements

Page 8

C.D.P. (ST HELENS) LTD

Notes to the Cash Flow Statement for the Year Ended 31 March 2022

----- Start of picture text -----
1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.3.22 31.3.21
£ £
Net expenditure for the reporting period (as per the Statement of
Financial Activities) (72,549) (14,048)
Adjustments for:
Depreciation charges 3,730 5,974
Interest received (495) (144)
(Increase)/decrease in debtors (14,203) 31,633
Increase in creditors 356 6,540
Net cash (used in)/provided by operations (83,161) 29,955
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.21 Cash flow At 31.3.22
£ £ £
Net cash
Cash at bank and in hand 768,706 (95,661) 673,045
768,706 (95,661) 673,045
Total 768,706 (95,661) 673,045
----- End of picture text -----

The notes form part of these financial statements

Page 9

C.D.P. (ST HELENS) LTD

Notes to the Financial Statements for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles - 25% on cost Computer equipment - at varying rates on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 10

C.D.P. (ST HELENS) LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

----- Start of picture text -----
2. DONATIONS AND LEGACIES
31.3.22 31.3.21
£ £
Donations 11,017 3,100
3. INVESTMENT INCOME
31.3.22 31.3.21
£ £
Deposit account interest 495 144
4. INCOME FROM CHARITABLE ACTIVITIES
31.3.22 31.3.21
Activity £ £
Enabling scheme Enabling scheme 704,256 666,729
Re-charge St Helens Council Enabling scheme 22,874 27,548
Sales from activities Other 2,063 3,222
Grants Other 15,042 14,141
744,235 711,640
Grants received, included in the above, are as follows:
31.3.22 31.3.21
£ £
5. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 6) Totals
£ £ £
Enabling scheme 54,459 758,795 813,254
Other 2,444 12,598 15,042
56,903 771,393 828,296
----- End of picture text -----

continued...

Page 11

C.D.P. (ST HELENS) LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

6. SUPPORT COSTS

SUPPORT COSTS
Enabling scheme
Other		 Management
£
732,499
12,598		 Finance
£
1,780
-		 Information
technology
£
9,473
-
745,097 1,780 9,473
Enabling scheme
Other		 Human
resources
£
3,988
-		 Governance
costs
£
11,055
-		 Totals
£
758,795
12,598
3,988 11,055 771,393
Support costs, included in the above, are as follows:
Enabling
scheme
£
Wages & employment costs
617,090
Rent, rates and water
67,668
Staff training
2,084
Office expenses
45,657
Bank charges
1,780
Repairs and renewals
9,473
Consultancy fees
3,988
Accountancy
7,325
Depreciation of tangible fixed assets
3,730		 Other
£
1,500
6,000
-
5,098
-
-
-
-
-		 31.3.22
Total
activities
£
618,590
73,668
2,084
50,755
1,780
9,473
3,988
7,325
3,730		 31.3.21
Total
activities
£
541,272
57,392
3,763
46,563
1,591
31,502
2,400
7,748
5,974
758,795 12,598 771,393 698,205
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets		 31.3.22
£
3,730		 31.3.21
£
5,974

7. NET INCOME/(EXPENDITURE)

continued...

Page 12

C.D.P. (ST HELENS) LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

9. STAFF COSTS

10.

Wages and salaries
The average monthly number of employees during the year was as follows:
Number of employees
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3,100
Charitable activities
Enabling scheme
694,277
Other
3,222
Investment income
144
Total
700,743
EXPENDITURE ON
Charitable activities
Enabling scheme
714,791
Other
-
Total
714,791
NET INCOME/(EXPENDITURE)
(14,048)		 31.3.22
£
618,590
618,590
31.3.22
46
Restricted
fund
£
-
-
14,141
-
14,141
-
14,141
14,141
-		 31.3.21
£
541,272
541,272
31.3.21
46
Total
funds
£
3,100
694,277
17,363
144
714,884
714,791
14,141
728,932
(14,048)

continued...

Page 13

C.D.P. (ST HELENS) LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

----- Start of picture text -----
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
RECONCILIATION OF FUNDS
-
Total funds brought forward 862,609 862,609
TOTAL FUNDS CARRIED FORWARD 848,561 - 848,561
11. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 April 2021 52,472 44,827 97,299
Additions 12,995 - 12,995
At 31 March 2022 65,467 44,827 110,294
DEPRECIATION
At 1 April 2021 52,470 4,318 56,788
Charge for year 1,624 2,106 3,730
At 31 March 2022 54,094 6,424 60,518
NET BOOK VALUE
At 31 March 2022 11,373 38,403 49,776
At 31 March 2021 2 40,509 40,511
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£ £
Trade debtors 66,689 52,486
----- End of picture text -----

continued...

Page 14

C.D.P. (ST HELENS) LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

----- Start of picture text -----
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£ £
Accruals and deferred income 13,498 13,142
14. MOVEMENT IN FUNDS
Net
movement At
At 1.4.21 in funds 31.3.22
£ £ £
Unrestricted funds
General fund 848,561 (72,549) 776,012
TOTAL FUNDS 848,561 (72,549) 776,012
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 740,705 (813,254) (72,549)
Restricted funds
Restricted 15,042 (15,042) -
TOTAL FUNDS 755,747 (828,296) (72,549)
Comparatives for movement in funds
Net
movement At
At 1.4.20 in funds 31.3.21
£ £ £
Unrestricted funds
General fund 862,609 (14,048) 848,561
TOTAL FUNDS 862,609 (14,048) 848,561
----- End of picture text -----

continued...

Page 15

C.D.P. (ST HELENS) LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
700,743
(714,791)
Restricted funds
Restricted
14,141
(14,141)		 Movement
in funds
£
(14,048)
-
TOTAL FUNDS
714,884
(728,932)		 (14,048)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1.4.20
in funds
£
£
Unrestricted funds
General fund
862,609
(86,597)		 At
31.3.22
£
776,012
TOTAL FUNDS
862,609
(86,597)		 776,012

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted		 Incoming
Resources
resources
expended
£
£
1,441,448
(1,528,045)
29,183
(29,183)		 Movement
in funds
£
(86,597)
-
TOTAL FUNDS 1,470,631
(1,557,228)		 (86,597)

continued...

Page 16

C.D.P. (ST HELENS) LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 17

C.D.P. (ST HELENS) LTD

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Deposit account interest
Charitable activities
Enabling scheme
Re-charge St Helens Council
Sales from activities
Grants		 31.3.22
£
11,017
495
704,256
22,874
2,063
15,042		 31.3.21
£
3,100
144
666,729
27,548
3,222
14,141
744,235 711,640
Total incoming resources
EXPENDITURE
Charitable activities
Craft materials
Motor & travel costs		 755,747
35,528
21,375		 714,884
22,943
7,784
Support costs
Management
Wages & employment costs
Rent, rates and water
Staff training
Office expenses		 56,903
618,590
73,668
2,084
50,755		 30,727
541,272
57,392
3,763
46,563
745,097 648,990
Finance
Bank charges 1,780 1,591
Information technology
Repairs and renewals 9,473 31,502
Human resources
Consultancy fees 3,988 2,400
Governance costs
Accountancy 7,325 7,748
Carried forward 7,325 7,748

This page does not form part of the statutory financial statements

Page 18

C.D.P. (ST HELENS) LTD

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

----- Start of picture text -----
31.3.22 31.3.21
£ £
Governance costs
Brought forward 7,325 7,748
Motor vehicles 1,624 3,868
Computer equipment 2,106 2,106
11,055 13,722
Total resources expended 828,296 728,932
Net expenditure (72,549) (14,048)
----- End of picture text -----

This page does not form part of the statutory financial statements

Page 19