Uthink Ptople Déveloping People
Charity No. I1￿)504
Company No. 08314738
Trustees. Report and Au(lited Atcourts
31 January 2022
*A81￿]R}2'
2411112022
cr￿pANIEs HOUSE
A13

Uthink People t>e¥elopin8 People
Contents
Pages
2to6
Trustees, Annu31 Report
Auditor's Report
Statement of Finanoal Activities
7t09
io
Surnmary Income and Expenditure Account
8alance Sheet
li
12
Statement ol Cash flows
13
Notes to the Accounts
14to21
Detsiled Statement of Financial Activities
22to24
Page I

Uthink People De¥elopln8 People
Trustees Annual Report
The trustèe5, who afe also director5 Qf the chariiy for the purposes of the Companies Act 2W6.
present their report with the audited financial 5t3tements of the charity for the year ended 31
January 2022.
REFERENCE AND ADMINISTrATIVE DETAILS
Company No. 08314738
Charity No. 1150504
Prlndpal oifice
Suite 16 West Lanca5hire Investment
Centre
White Moss Business Park
Skelrner5dale
WN8 9TG
Re8i5tered Office
Suite 16. West Lancashire
Inve5trnent Centre
White Moss Business Park
Skelmersdale
WN89TG
DirecloT5 and Trustees
The Directors of the charitable company are its Trustees for the purposes of tharity law.
The following Oirertors and Trustees served during the year-
M. Hegarty
J. Murphy
G. Pate
R. Pate
G. Pugh
Dirertors of Corporate Truste
Mr Gary Pate
Audltor
ADC Accountants Limited
IS Market Street
Standish
Wigan
Lan¢s
WN60HW
PagÈ 2

Uthink People Developing Peoplè
Trustees Annual Report
OBJECTIVES AND AcfiviTIES
What another unprecedented year the county ha5 Seen. l am sure that people will agree that events of 2020
were stran8e but 2021 has had sts moments post pandemic lockdown. This being said. Uthink People
Oevèloping People once again rose to the challenge housing a further 9 vulnerable adults in Haydock and
taking on long term lease5 of three fLfrther properties with the potential to house twenty more people. Once
again as a social landlord. Uthink have gone above and beyond what a regular landlord would do in many
Way5,. providing funds for tenarbts to get provisional driving licences or birth certificates that enable them to
get themselves a bank account.. funding counsellin8 sessions,. one to one pizza dough making courses: run
B8Qs and pizza making days,. bud8eting and shopping skrlls bygi¥ing tenants £10.00 and running a cookery
session where they gained valuable life skills.. photography and art sessions at OLIT Uthtnk Creative spaces-
providing fishing gear and rod litèntes.. a new patio and BBQ area for the guys in Fam Road. We take a g￿at
deal of pride in the work we do with our tenants, offerin8 OPPOrtunitie5 norrnal landlords would not
gnsider.
Uthink Creative Spaces once 383in rèmained open during the many lockdowns this year. providing safe. covid
¢ompliant and socially distanced workspaces for all our artists. We also began runnin8 workshops and
photography tourses.
We continued to offer a wide and varied programme of socially distanced and Cowd 19 compliant activities in
this ftnancial term. primarily 'Urban Art. street Art and Photography, with workshops and exhibitions at many
key locations. We had ihe opportunity of holdin8 exhibitions for many of our resident artists in our London
Creative spaces in High Holborn and Finchley Road. 23 Piccadilty, York. Horizon House, Aberdeen. Wre¥ham,
Church Street 51 Helens. Graffiti projects in our Creatwe Hub in Rotherham Invo￿1ng several tenants from
Farm Road. Barnsley and many others around the country where a number of artists and photographers
came together to hold their first ever exhibitions. Once again. we saw our mental health awarenes5 project
"See You See Me. Face5 lo￿) Stories, What's Yovrs?- exhibitions grow in Aberdeen Horizon House, The
Skool House in London and Pi¢tadilly York. Wrexham and t)orchester. Never before has a project like this
been needed 35 mental health iSSLte5 are èi an all-time high. Our-Read it Forward" pre owned books project
where many second hand books that had been donated that had been put on hold due to Covid 19
restrictions was re-launched with books bebng left at various locations in and afound our Creative Hubs. 300
Easter Eggs were gtven out to local community groups to drstribute to those most in need. Pi12a in the Park.
launched in Edinburgh earlier on this year, come to Uthink's Head Office town of Skelmersdale and provided
a day of 5POrts. games and more importantly pizza for our community lilter pickers and local people. A hugh
success attended by over 2fKI people all enjoying fresh. home made pizza cooked outdoors on our wood fired
Ooni Pizza Ovens.
Page 3

Uthink People Developing People
Trustees Annual Report
Food for families was esiabli5hed in January 2021. It's aim. to best support families who have found
thernselves isolated and marginalised during the previous year's covid pandemic. Our project was launched
in the Muirhouse a￿a of North Edinburgh. providin8 hot, homemade meals to families and the Èlderly before
moving into bulk packages of non-perishable foods. We set up non referral foodbank5 in schools and
nurseries acr95s Edinburgh allowing families to access emergenty food prowsions without judgement or
reason. As food for familie5 grew. as did the demand. With the second covid lockdown comin8 and Èver
dwindling funds for so many families in our communities. Uthink then beEan to supply nappies, cleanin8 and
bathing items. sanitary produtts. antl healthcare essentials to lo￿5 of people finding themselves in need.
Food for familie5 and the variou5 fundraising initiatives that included Uthink's Director, James Murphv
completing a gruelling 27 mile sponsored walk through Edinburgh ending in rapturous applause at the Forth
-bridÈès. receivèd positive local media coverage and enabled Uthink to reach its target of providing over
100,000 meals in the first quarter of 2021 as well a5 ten5 of thousands of nappies. toiletries and healthcare
essentials provided in the second quarter. The projett was a tremendous success achieved throvgh direct
donations and self-fLtnding by the charity.
Pizza in the Park was a project (￿ated to follow on from food for families 3nd develop on its Success. With a
simple concept of being able to make and hand oui fresh ptzza whilst remainin8 Socially distanced at dinner
tirne in the heart of the community- Uthink bought two Ooni pizza ovens and teamed up with local pizza
companies. Pizza Geeks and Javits Takeaway Pizzas to provide the doughs. cheese and sauces. With Uthink
staff setting up in the heart of our communities to freshly cook and 8ive out the free pizza5. The experience
made for extremely exciting days for the members of the community. picking toppings. watching the cooking
process and eating the delicious pitza. These days created a wonderful atrrtosphere in the tommunities. after
many months of lockdowns and isolation. Uthink also provided sports equipment for the young people and
families to play together, making for easy conversational points for parents and neighbours to chat and form
new links and friendships. Over the course of the summer. more than 4.500 slices of ptzza were cooked and
handed out. free of charge to the community.
Uthink'5 summer football tournament & community festival day was the conclusion of our *￿raOrdInarY
successful, inaiJ8ural FREE football camps in Moredun and Niddrie. We ran our camps with our community
partners at Street Soccer and Sandys CommunÈty Centre. delivering Structured. fun filled football training and
games for over 70 young people per week at our three camps. Our 3 hour camp se55ions were a Breat way
for the kid5 to play. burn energy and make friends and also develop core skills, confidence and team work.
Each session would also see us provide water, fruit and healthy snxks for each young person as well a5 being
a fantastic opportunrty for kids to play and have fun at our sessions with our very enthusiastic and
expeiienced coaches. The sessions a150 provided financial respite for families struggling to keep up with the
Costly pnces of summer kids. activities. Something that was highlighted and appreciated in our parent
feedback forms. We concluded our summer camps by bringing all ihree groups together to participate in our
tournament day in Moredun. which saw almodt ICM) young people play matthe5 over 3 pitches with
tournaments for three different age categorie5. The young people had the opportunity to make new friends
and have a wonderful day in the Sun with a bouncy castle, ice cream van, tuck shop. goody bags and party
game5 all on offer. The tournament w35 concluded with the medal and certificate presentations, before
dishing out 800 large slices of pizza to the kids and parents provided by our wonderful partners at Piiia
Geeks. A fantasti¢ day and summer had by all and we can't wart to get started with the next one, no rip off
prices for parents. just quality coaches and partners deliverin8 qLMlity programmes for kids in the
community. all free of charge.
Pa8e4

Vthink People De¥elopin8 People
Trustees Annual Report
Following on from the hugely successful summer of sports and events. Uthink peop￿ Developing People's
2021 Winter Football Camps were launched at the start of November. running for 4 weeks and culmin3tinB in
community tournament day at the Jack Kane Centre in Niddrie. The short days and long cold nights of
winter can be particulady challenging for many. so our free football camps were set up to allow kids to burn
off a little energy and enjoy outdoor sport with their friends. With structured training and garnes aimed at
improving fi.tness. happiness and ovèrall wèllbeing. Our community tournament day saw the thildrert enjoy
an amazing tournament of footbal, medal ceremony, tuck shops. games, toasted m3r5hm3llows, pizzas, 8reat
fun, great kids and a great day.
Uthinks annual Christmas Toy drive finished the year on a high by expandinB our reach to support those
families m05t in need during the winter festive period. Uthink set up collection points ai both Morrisons and
Asda Superstores, as well as a collertion point at Sandy5 Community Centre, Niddrie. These were filled with
toys and gifts weekly by members of the loval community. Working in collaboration with local schools,
nurseries and community centres and refugee groups across Edinburgh, Fife. Dumfermline and Kirkcaldv.
Uthink gave out hundreds of Eifts and presents. In Fife, our Chri5tma5 drive wa5 referral led allowing us to
target not only those families and individuals most in need but also tar8etinB their specific interests and likes
to best tailor gifts for them. With each person receiving a stocking filler and main gift. they were then
delivered to Ouf partner organi5ations for distribution. Vthink also received many donation5 from the publi¢
to support our warm food and clothing drive prowding food hampers. shoes. jackets, hats and gloves etc,
2460 new toys donated or boughi. 30family hampers for the children and parents of Rachel House Children's
Hospice. 480 packs of Walker's christmas shortbread to nursin8 homes and hospital staff. over 2QJO Selection
boxes and chocolate5. Our month long drive wa5 concluded with our kids. Christmas parties and special visits
from Santa as wèll as Santa's community walk. singing christmas carols and handing out festive chocolates to
all the classes of the local primary schools.
Uthink People Developing People would like to give a hu8e thank5 to OLtr community partners at Asda Jewel,
Morrisons, Gillmerton. WinnirbE Awards. Javtis Pizza and Piz2a Geeks for supporting our community events.
202112022 has been a hugh yeor for Uthink up in Scotland going from strength to strength an¢5 building on
past achievements and seen our community work strengthened throughhout the year rnaking genuine
change to the lives of those in our coimmunitiès.
Llthink. we are just people developing people.
Statement of trustees. respons•bilities in relation to
the financlal statemefits
The Trustees are responsible for preparing the Trustees, annual report and the financial statements in
accordance with applicable law and United Kingdom Generally Accepted Accounting Prècriee.
Company law requtre5 the trustees to prepare financial statements for which give a true and fair view of the
state of affairs of the charitable company and of the incoming resources and application ol resources.
including ihe income and expenditure. for the charitable company for that period. In preparing these
financial statement5. the irustees are required to..
select suitsble accounting policie5 and then apply them consistently,.
observe the methods and principles in the Charities SORP..
make judgement5 and estimate5 that are reasonable and prvdent..
stste whether applicable UK accounting Standards have been followed,
subject to any rnaterial departure5 disclosed and explained in the financial
5tatements.'
Page 5

Uthink People Developing People
Tn￿tee5 Annual Report
prepare the financial statement5 on the going contern basis unless it is
inappropriate to presume that the charity will continue in business.
The Trustees are responsible for kee￿"nE proper accounting records that disclose with reasonable accuracy at
afty timè the financial posltion of the charity and to enable them to ensure that the financial statements
comply with the Companies Art 2LN)6. The Tru5tee5 are a150 responsible for safeguarding the assets of the
charity and hence taking reasonable steps for the prevent￿n and detection of fraud and other irregularities.
Statement of disd05ure of information to auditor
So far as the trustees are aware. there is no relevant audit information of which the company's auditors are
unaware and each trustee has taken all the steps that he or she ought to have taken as a trustee in ordei to
make himself or herself aware of any relevant information and to establish that the company's auditors are
aware of that information.
The above report has been prepared in accordance wth the provisions applicable to companies subjert to
the small companiÈ5 regime as set out in Part IS of the Companies Art 2￿6 and in actordance with the
Charities SORP IFRS 1021.
Signed on behalf of the board
G. Pate
Trustee
Page 6

Uthink People Developini People
Audit Report Unqualified
Independent Audkor's Report to the Membws of Uthlnk People De¥eloPiTh8 People
Oplnlon
We have audited the accounts of Uthink People Developing People Ithe 'charitable company'l for the year
ended 31 January 2022 which compr+se the Statement of Financial Activities. the Summary Income and
Expenditilre Account, the Balance Sheet, the Statement of Cash Flows and the Notes to the Accounts,
including a summary of significant accounting policie5. The financial reporting framework that has been
applied in their prepar3tion is applicable law and United Kingdom Accounting Standards, including FRS 102
Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland. (United Kingdom Generally
AccÈpted Accounting PracticÈl.
In our opinion the accounts..
give a true and fair view of the state of the ¢haritable company's •ffairs as ai 31 january 2022
and of its profitlloss for the year then ended..
• have been properly prepared in accordarKe with United Kin8dom Generally Accepted
Accounting Practice.. and
have been prepared in accordance with the requirements of the Companies Act 2W6.
Basis for opinion
We conducted our audit in accordance with International Standards ¢)n Auditing IUKI IISAS IUKI and
ppli¢able law. Our resporbsibilities under those standards are further described in the Auditorf5
respon5ibilitie5 for the audit of the accounts section of our report. We are independent of the charitable
¢ompany in accordance with the eihical requirement5 that are relevant to our 3udit of the account5 in the
UK. including the FRC'S Ethical Standard. and the provisions available for small entities. in the circumstances
set out below, and we have fulfilled our other ethical responsibilities in accordance with these requirements.
We believe ihat the audit evidence we have obtained is sufficient and appropriate to provide a ba515 for our
opinion.
Conclusions relating to going concern
.We have nothin8 to report in respect of the ft)Ilowing matter5 in relatK)n to which thè ISAS IUKI require us to
report to you where:
the trustees, use of the going concem basis of accounting in the preparation of the accounts 15 not
appropriate,. or
the trustees have not disclosed in the accounts any identified materi31 uncÈrtainties that may cast
$18nificant doubt about the charitable company's ability to continue to adopt the Boing concern basis
of accountin8 for a period of at least twelve months from the date when the accounts are authorised
for issue.
Other InforMa￿on
The other information comprises the information included in the trustees, report and accounts, other than
the accounts and our auditorf5 report thereon. The trustee5 are responsible for the other information.
Our opinion on the accounts does not cover the other information and. except to ihe extent otherwise
èxplicitly state¢J in our report. we do not eXp￿sS any form of assurance corttlusion thereon.
Page 7

Uthlnk People Developing People
Audit Report Unqualified
In connection with our audrt of the accounts. our responsibility is to read the othèr information and. in doing
so, consider whether the other information 15 materially inconsistent with the accounts or our knowledge
obtained in the audit or otherwise appears to be materially misstated. If we identify such material
incons4Stencies or apparent material mi55tatements,we are required to deiemiine wheiher there is a
material mi5Statement in the accounts or a material misstatement tsf the othèr inftsmation. If, based on the
work we have performed. we conclude that there is a material misstatement of this other inforrnation,we are
required to report that fart.
We have nothin8 to report in this regard.
Oplnion on other matters presuibed by the Companies Act 2006
In our opinion, based upon the work undertaken in the course of the audit..
the information given in the trustees, report for the financial year for which the accoynts are
prepared is consistent with the accounts,. and
• the trustees. report ha5 been prepared in arcofdance with applicable legal requirements.
Matters on whlch we are requlred to report byexception
In the light ol the knowledge and understanding of the charitable cornpany and its environment obtained in
the course of the audit. we have not ideniified material misstatements tn the trustees, report.
We have nothing to report in respect of ihe following matters in ielation to which the Companies Act 2(
requirès us to report to you if. In our opinion..
adequate and proper accounting record5 have not been kept. or retums ade4uate for our audit have
not been ￿Ceived from brarbches not visited by us.. or
• the accounts are not in agreement with the accounting ￿COrdS and returns,. or
certain disclosures of trustees, remuneration specified by law are not made.. or
we have not received all the information and explanations we require for our audit- or
• the trustees were not entitled to prepare the accounts in accordance wlth the small companie5
regime and take advantage of the small companies. exemptions in preparing ihe trustees.
report and from the requirement to prepa￿ a strategit report.
Responsibilitles of truste
As explained more fL*lly in the tru￿ee5. respon5ibilities"siatement fovnd in the irustee5' report. the trustees
(who are also the directors of the charitable Company lor the purpose of company lawl are responsible for
the preparation of the accounts and for being Satisf￿d that they give a truè and fair view. and for such
intErn31 control as the trustees deterrnine is necessary to enab￿ the preparation of accounts that are free
from material misstatement. whether due to fraud or error.
In preparing the accounts. the trustees are responsible for asse55ing the charitable company's ability to
continue as a 80ing concern, disclosin& as applicable, matters related to goin8 concern an¢J using the going
concern basis of accounting unless the tnjstees intend to liquidate rhe charitable company or to cease
operations. or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the arcounts
We have been appointed under Section 145 of the Charities Act 201] and report in accordance with the Act
and relevant regulation5 made or havin8 effect thereunder.
Page 8

Uthink People Developing People
Audlt Report Unqualified
Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from
material misstatement. whether due to fraud or error. and to issue an audito¢s report that includes our
opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit condutted in
accordance with ISAS IUKI will always detect a material mi55tatement when it exists. Mi55tatement5 can.arise
from fraud or error and are considered material if. individually or in the aggregate. they could reasonably be
expected to influence the economic deci5ion5 of user5 tsken on the bas15 of these accounts.
A further description of our ￿spOnSibl11t1es for the audit of the ¥counts is located on the Financial Reporting
Council's website at www.frc.org.uVauditorsiesponsibilities. This description forms part of our auditorfs
report.
Use of this ￿port
This report is made 501ely to the company's members, as a bo(ty, in accordance with Chapter 3 of Part 16 of
the Companie5 Act 21XJ6. Our audit work has been undertaken so thai we might state to the company's
members those matters we are required to stste to them in an auditors, report and for rho other purpose. To
the fullest extènt permitted by law. we do not accept or assume responsibility to anyone other than the
charitable company and the charity's members as a body, for our audit Work, for this report, or for the
opinions we have formed.
Mr Steven Hodson. Senior Statuiory Auditor
For and on behalf of ADC Accountants Limited. Accountants and Statutory Auditors
15 Market Street
Standish
Wigan
Lancs
WN6 OHW
13 Septernber 2022
ADC Accountants Limited is eligible for appointmènt as auditor of the charity by virtue of its eligibility for
appointment as auditor of a charity under sertion 1212 of the Companies Art 2C(16.
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Uthlnk People Developing People
Statement of Financial Artivities
for the year ended 31 January 2022
Unrestricted Restricted
lund5
funds Total fund5 Tthal funds
2022
2022
2022
2021
N¢)tes
Income and endowments
Irom:
Donations and legaries
Other
115.619
115.619
947.670
73,438
562.285
947.670
Total
115.619
947.670
1.063.289
635.723
Expenditure on:
Raising funds
Charitable actiwties
38.485
16.962
26.590
38.485
39.351
943,410
7.413
9,615
231.362
22,389
916.820
Other
Total
82.037
939.209
1.021.246
248,39)
Net gains on inve51ments
Net Income
33.582
8,461
42.043
387.333
Transfers between fund5
Net income before other
gains/llosses}
33.582
8.461
42,043
387,333
Other tains and losses
Net movement Sn funds
33.582
8.461
42,043
387,333
Reconclliatlon of funds:
Total fund5 brought forward
382.333
382,333
15,0001
Totsl funds carried forward
415.915
8.461
424,376
382.333
Page 10

Uthlnk People Developlng Peaple
Summary In¢ome and Expenditure Account
for the year et)ded 31 January 2022
202Z
2021
Income
1.063.289
635,723
Gross income for thè year
1.063,289
635,723
Expenditure
99),473
233.795
Depreciation and char8es for
impairment of fixed assets
30.773
14.595
Total expenditurè for year
1.021.246
248.390
Net income before tax for the year
42,043
387,333
Net income forthè year
42.043
387.333
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Uthink People Developing People
Balance Sheet
at 31 January 2021
Company No. 08314738
Notes
2021
2021
Fixed assets
Tangible a55ets
li
60,036
.036
44.858
44,858
Current assets
Debtors
Cash at bank and in hand
12
46.047
324.068
370.115
15,7741
364.341
23,170
337,174
360.344
122,8691
Credltors: Arnount falling due wthin one year
Net ¢urrertt assets
13
337.475
Total assets less current liabilitie5
424,377
382,333
Net assets ÈxdudinÈ pension asset or Ilabli lty
424.377
382,333
Tolal net a55ets
424.377
382.333
The fithds of the chaiity
Restrirted fund5
Restricted income funds
14
.461
8,461
Unre5trirted funds
General funds
14
3(h),296
IIS.619
382,333
Designated funds
415.915
382.333
Resèrves
14
Total funds
424.376
382.333
These accounts have been prepared in accordance with the spechil provisions of Part IS of the Companies
Act 2CK)6 relating to small companies.
And signed on its behalf by..
G. Pate
Trustee
Page 12

Uthlnk People Developlng People
5tstèment of Cash flaws
for the yeaf ended 31 January 2022
2022
2021
Cash flows from operating artivities
Nei income per Statement of Flnandal Artlvities
42,043
387.333
Adlustments for:
Depreciation of property. plant and equipment
Dividends, interest and rents from investments
Other gains/losses
Increase in trade and other receivables
30,773
1947.6701
14.595
122,8771
118.0541
123.1701
12.573
IOe¢reaselllncrease in trade and other payables
Nel cash Iu5ed inllprov•ded by Ope￿11￿8 adi¥ities
1915.7851
391.331
Cash flow5 from imiesting activities
Payments for property. plant and equipment
Dividends, interest and rents from investments
145,9521
947,670
156,3401
Net cash fromllu5ed inl invelling arti¥¥ties
901,718
156,3401
Net Cash from financin8 activtties
riet Ide¢reasellin¢rÈase in cash and cash equivalents
114,0671
334,991
Cash and cash equivalents at the beÈlnnlng of the year
337,174
2,183
Cash and cash equivalents at th• end of thè year
323.107
337.174
Components of tash and cash equi¥alents
Cash antl bank balances
324.068
337,174
324,068
337,174
Page 13

Uthink People Oe¥elopin8 People
Notes to the ktounts
for the year ended 31 January 2022
l A£countinÈ policles
Basis of preparation
rhe financial statements have been prepared in accordance with Accounting and Reporttng by Charitie5-.
Statement of Recommended Prauice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectNe I
January 20151 (Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 and the Companies Act 2￿6.
Change in bas15 of accounting orto previous Ke￿nts
There has been no changè to the accounting policies IvaluatKJn rules and method of accounting) since
last year and no changes have been made to account5 for previoy5 years.
Fund accowntin8
Unrestritted funds
These are available for use at the discretion of the trustees in furtherance of the
general objects of the tharity.
These are unrestricted funds earmarked by the irustees for particular purposes.
These are unrestricted fund5 which include a revaluation reserve representing the
restatement of investment assets at their market Values.
These are available for use subject to restrictK)ns imposed by the donor or through
terms of an appeal.
Dèsignated funds
Revaluation funds
Restricted funds
Intomè
Recognition of
income
Intome is included in the Statement of Financial Activities ISOFAI when the charity
becomes entitled to. and virtually certain to receive. the income and the amount of
the income can be measured wilh sufficient reliability-
Income with related Where income has related expenditure the income and related expenditure is
expenditure
reported gros5 tn the SOFA.
Donations and
legacies
Voluntary income received by way of Brants, donations and gifts is included in the
the SOFA when receivable and only when the Charity ha5 unconditional
eniitlement to the intome.
Tax retlaim5 on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts 8ift/donation to which it relate5.
Donate(l services
These are only included in income (with an equi¥alent amount in expenditure)
and facilities
where the benefit to the Charity is reasonably quantifiable, measurable and
maierial.
Volunteer help
The value of any volunteer help received is not included in the account5.
Investment income This is included in the accounts when receiv3blÈ.
Gainslllossesl on
This includes any gain or loss resulting from revaluin8 Inve5tmÈnts to market value
revaluation of fixed at the end of the year.
assets
Gainslllossesl on
inve5trnent assets
This includes any gain Of loss on the sale of investments.
Pa8e 14

Uthlnk People Developini People
Notes to the Accounts
Empendlture
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered. and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs assoaated with attracting voluntary income, fundraising
raising funds
trading costs and investrnent mana8ement costs.
expenditure orb
These comprise the costs incurred by the Charity in the delivery of its activities and
charitable activities services in the furtherance of its objects, including the making of grants and
governance costs.
All grant expenditure is attounted for on an artual paid basis plus an accrual for
grants that have been approved by the trustees at the end ol the year but not yet
paid.
These include those costs associated with meeting the constitutional and statutory
requirements of the Charity. including any auditlindependent examination fees,
costs linked to the strate8ic management of the Charity, together with a share of
other administration costs.
These a￿ support costs not allocatèd to a particular artivrty.
Grants payable
Govefnance costs
Other expenditLtre
Taxation
The charity is exempt from corporation tax on its ¢haritable ¥ti¥ities.
Freehold investment propertv
Investment properties are measured initially at cosi and subsequently at fair value at each balance sheet
date and are not dep￿tiated. All gains or losses are taken to the Ststement of Financial Activitles as they
arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock arÈ recognised at fa¢r
value which is the amount the charity would have been willing to pay for the items on the open market.
Tradè and other dèbtors
Trade and other debtor5 are reco8nised at the Settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand. demand deposits with banks and other
short-term highly liquid investments with original maturities of three months or les$ ènd bank overdrafts.
In the statement of finanrial position. bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised
where the charity has a Present obligation resulting from a past event that will probably result in the
transfer of funds to a third party and the amount due to settle the obli8ation can be measured or
estimated reliably. Creditors and provisions afe normally recognised at their settlement amount after
allowin8 for any trade discounts due.
Page 15

Uthink People Developing People
Notes to the Accounts
Resèarch and development
Expenditure on research and development is written off in the year in which it is incurred.
Forelgn ¢urrencTres
Monetary assets and liabilities denominated in CUfrencTres other than the functional Cvffency of the
charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currenctes other than the funttional currency of the charity are ￿cOrded at the r3te of
exchan6e on the date that the transartion occurred.
All exchange dirferences are are taken into account in arriwr)g at net incomelexpendtture.
Ltsas￿ assèts
Where the charity enters into a lease which entails takin8 5ub5tantially all the risks and rewards of
ownership of an asset, the leose 15 treated as a finance lease.
Leases which do not transfer substanttally all the risks and rewards of owriership to charity are classified
as opèrating leases.
Assets held under finance leases are initially recogni5ed a5 assets of the charity at their fair value at the
inception of the lease or. if lower. at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.
Leasè payments are apportioned between finance expense5 and rèduciion of the lease obligaiion so as to
achieve a constant rate of interest on the remaining balance of the Itability. Finance expenses are
recognised immediately. unless they are direttly attributable to qualifying asset5, in which case they are
capitalised in attordance with the charity's polity tsn borrowiftg tosts.
Assets held under financè leases a￿ depreciated in the same way as owned assÈts.
Operating lease payments are retognised as an expense on a llraight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases. such incentives are
reco8ni5ed as a liability. The aggregate benefit of incentives is recognised as a ￿duttiOn of rental
expense on a straight-line basis.
Penslon cosls
The charity operates a defir*d contribution plan for its empbyees. A defined contribution plan 15
pension plan under which the company pay5 fixed contributions into a separate entity. Once the
contributions have been paid the company has no further payments obligations. The contributions are
retognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The asset5 of the plan are held separately from the company in independently administered funds.
Recelpt of donated 8oods. facililies and seryices
All donated goods, facilities and setyices re￿1Ve￿ are recognised within incoming resources and
expenditure at an estimate of the value to the charity.
2 Company 51atus
The company is a private company limited by8uarantee and consequently does not have share capital.
Page 16

Uthink People Oeveloph)g Peoplè
Notes to ihe Account5
3 Statement of Financial Activities- prior year
Unrestricted
lund5 Total funds
2021
iozi
Income and end¢)wmènts from:
Donations and le8acies
Other
73,438
562.28S
73,438
562.285
Total
635,723
635,723
ExpenditUT* on:
Raising funds
Charitable activities
7,413
9,615
231.362
7.413
9,615
231.362
Other
Total
248,390
248,390
14et incorne
387.333
387.333
Net income before othef
387,333
387,333
Other gains and losses:
Net movèmènt ith funds
387.333
387.333
Reconciliation of fund5:
Total fijnds brought forward
Total fvnds carrled forward
1S.OCX)I
382.333
Is.0001
382,333
4 Income Irom donations and legacies
Urtrestri¢ted
Total
Total
202Z
2021
Committed Giving
Donations
28,701
77.853
9.065
115,619
28,701
77.853
9.065
115,619
39,049
34,389
Rent
73.438
S Other income
Restrfcted
Total
Total
2022
2021
Housin8 Benefit
Other Income
499,376
12,341
34.650
401.304
947.670
499,376
12.341
34.650
4101.304
947.670
228,212
2,822
117,036
214.215
562,285
Grants
Support Income
Page 17

Uthink People DeveloiMnÉ PÈople
Notes to the Accounts
6 Expenditure on raising fvnds
Unrestrirted
Total
Totsl
2022
2021
Costs of generoting voluntgry
income
Committed Giving
38.485
38.485
38,485
38.485
7.413
7,413
7 Expenditure on d￿ritable a(ti¥ities
Unrestrlrted
Restrlcted
Total
2022
Total
2021
Expenditure on choritoble
octivities
Grants made
16.962
16.962
8,236
Govemonce costs
22.389
22.389
39.351
1,379
9,615
16.962
22,389
8 Other expenditure
Total
Totsl
2022
2021
Employee costs
Motor and travel costs
21.425
160,331
17,878
667.687
181.756
17.878
657,761
98,110
11,396
71,553
Premises costs
Amortisation. depreciation.
impairment, profitno55 on
disposal of fixed assets
General adminisir3tive costs
19.9261
2.875
27,898
30.773
14,595
9.216
42.860
166
52,076
3,166
32.951
2.757
231.362
Legol and profe55i9nal costs
26.590
916.820
943.410
9 Nèt income ts￿ore transfers
2022
2021
This is stated after chargin8=
Depreciation of owned fixed assets
10 Stalf tosts
30,773
14,595
2021
89,109
4.171
2.018
95.298
Salaries and wages
Social security costs
Pen￿On costs
164.775
10,149
3.297
178.221
No employee received emoluments in ex￿$$ of E60.(MXI.
Page 18

Uthink People Developing People
Notes to the Accounts
11 Tangible fixed assets
C05t or revaluation
At l February 2021
Additions
At 31 January 2022
Depreciation and
Smpairment
At l February 2021
Depreciation charge for the
year
At 31 january 2022
Plèt book Values
71.368
34.452
105,820
71.368
45.952
117,320
11.5(
I1.5￿)
26,511
26,511
2.875
27.898
30.773
2,875
54.409
57.284
At 31 January 2022
At 31 january 2021
12 Debtors
8.625
51.411
44.857
60.036
44.857
20ZI
Trade debtors
45.867
180
22.780
390
Other debtors
46.047
23.170
13 Creditors:
amounts fallin8 dLbe within one year
2022
2021
Other taxes and social security
Other creditors
Accrua15
3.614
10,377
11.293
1.199
22.869
2.160
5,774
Page 19

Uthlnk People Developing People
Notes to the Accounts
14 Movement in funds
Incoming
sour￿5
(including
Atl
other
February gainsllosses
2021
At31
January
2022
Resources
expeTrded
Rèstrlrted lunds:
Restricted income lunds:
Housing Benef
947.670
1939,2091
8,461
rotol
947,670
1939,2091
8.461
Unrestrirted funds:
General funds
382.333
182,0371
300,296
Designated lunds:
Rent
Committed Givin8
Donation5
9,065
28.701
77.853
9,065
28,701
77,853
Totol
115,619
115.619
Total funds
382.333
1.063.289
11.021,2461
424.376
Purposes and restrictions in relation to the fund5'.
Restricted funds..
Housing Benefit
The Housing 6enefit received was utilised to cover the Specialised
Supported Housing projects provided and was only used for thÈ purposes
stated tn the a8reed Rent Model for accommodation provided.
Designated funds-.
Rent
The rents received paid for the lease prèmiums on the properties used bv
the Charity in its Specialised Supported Housing projeci.
Money raised vi3.just Giving, was used on the specific project for which
the fund had been set up to achieve.
Donations raised wère used for the eharitable purposes highli8hted in the
Charity's articles and in their'just GÈving' pages.
Committed Giwn8
Donations
15 Analysi5 of net assets between fvnds
Unrestrirted
funds
Re5tTirted
funds
Total
Fiyed a55et5
Net current assets
60,036
46,047
106.083
60.036
364.341
424.377
318,294
318.294
Page 20

Uthink People DevelopiTrg People
Notes to the A¢¢ourts
16 Reconciliation of net debt
Atl
At31
January
2022
February
2021
Cash flow5
Cash and Cash equivalents
337,174
337.174
113.1061
113.1061
324,068
324.068
Net debt
337,174
113,1061
324,068
17 Commitments
Oper4rting leu5e rommItn￿nts
Annual commitment5 under non-cancellable operating leases are as follows..
2022
2022
Z021
Land and
bulldlngs
2021
land and
buildings
other
Operating leases with expiry date:
Penslon commltments
2022
2021
The pension cost charge to the company
amounted to..
3.297
2.018
18 Related party dixlowres
Controllinqpurty
The company 15 limited by Buarantee and has r￿ share capital- thus no single party Controls the company.
Page21

Uthink People Developing People
Detailed Statement of Financial Arti¥itses
for the year ended 31 January 2022
Unre#ride
dfvnds
Restrlcted
funds
2022
Total funds
2022
Total funds
2022
20ZI
In¢ome and endowments frofft:
Donations and legacies
Committed Giving
t)onations
Rent
28.701
77.8S3
9,065
115.619
28.701
77,853
9.065
115.619
39,049
34.389
73,438
Other
Housing Benefit
Other Income
Grants
499.376
12,341
34.6SO
401.304
947,670
499,376
12.341
34,650
401,304
947.670
228.212
2,822
117.036
214.215
562,285
Support Income
Total income and endowments
115.619
947,670
1.063,289
635.723
Expenditure on:
Costs of 8enerating donations and
legacies
Committed GivinB
38.485
38,485
38.485
38,485
7,413
7.413
Total ol expenditure on raistn8
funds
38.485
38.485
7,413
Charitable activities
Grants made
16.962
16,962
16.962
16,962
8,236
8.236
Governance costs
22.389
22,389
22,389
22.389
1.379
1,379
Total of expendlturè on charitable
activities
16.962
22.389
39,351
9,615
Employee costs
S31aries/wages
Employèr's NIC
Pension costs
Staff training
Staff welfare
20.421
834
170
144.354
9.315
3,127
2.499
1.036
160.331
164.775
10,149
3.297
2,499
1,036
181,756
89.109
4.171
2,018
2.IS2
660
21.425
98.IID
Motor and travel costs
Travel and subsistence
17.878
17.878
17.878
17,878
11,396
11.396
Page 22

Uthlnk People DÈvélopin8 People
Detailed Statement of Financial A¢ti¥ities
Unrestricted Total funds
funds 2022
2022
Total funds
2021
Premises costs
Rent
573.055
17,235
573.055
17.235
1.574
2,125
43.17S
11,815
1,080
Rates
LiBht, heat and power
Premises Cleaning
Premises repairs and
maintenance
1.574
2.125
56,769
45.269
9.924
Other premises costs
18.503
667.687
18,503
657.761
5.559
71,553
19.9261
General administrative costs,
including depreciation and
amortisat4on
Depreciation of
Bank charges
Equipment leasin8 and hire
charge5
General insurances
Software. IT support and related
Costs
2,875
27.898
30,773
14,595
4,774
4,774
8,352
27,180
27,180
2,631
15.680
15.680
2,4S8
Subscriptions
Sundry expenses
Telephone. fax and broadband
1.479
1.479
256
18,503
743
47,546
2.107
12,091
2.107
82.849
70.758
Le8al and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
1.200
166
166
1.557
166
3.166
2.757
Total of expend5ture ol othertosts
26.590
916.820
943.410
231,362
Total expenditure
Net gains on investments
82.037
939.209
1,021,246
248,390
Net income
33.582
8,461
42.043
387,333
Net 5ncome before other
#ainslllosses)
Other Gains
33.582
8,461
42,043
387,333
Nel ffjovement in funds
33.582
8,461
42.043
387,333
Page 23

Uthlnk People Developin8 People
Detailed Statement of Financial Activit*s
Reconciliation of fvnds:
Total fijnds brought forward
382.333
382.333
15,0001
Total funds carried forw•Td
415.915
8.461
424.376
382,333
Page 24