||Page| |---|---| |Report ofthe Trustees|1 to 13| |Report ofthe Independent
Auditors|14 to 16| |Statement ofFinancial Activities|17| |Consolidated
Balance Sheet|18| |Balance Sheet|19| |Cash Flow Statement|20| |Notes to the Cash Flow Statement|21| |Notes to the Financial Statements|22 to 31| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |The financial|The financial|The financial|statements|statements|comply|comply|with|the Charities Act 2011,the Companies|the Charities Act 2011,the Companies|the Charities Act 2011,the Companies|the Charities Act 2011,the Companies|Act 2006,|the Memorandum|and Articles| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |ofAssociation|||and Accounting||||and Reporting
by Charities:||Statement ofRecommended||||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||2015).||||||| |Reference|and administrative||||||details|||||||| |Registered||charity name||||||Independent
Lives (Disability)||||||| |Charity registration||||number||||1153815||||||| |Company|registration||||number|||08654797||||||| |Registered||office||||||Southfield
House||||||| |||||||||11 Liverpool
Gardens||||||| |||||||||Worthing||||||| |||||||||West Sussex||||||| |||||||||BN11 1RY||||||| |Auditor||||||||Sheen Stickland||||||| |||||||||Chartered
Accountants k||Statutoiy||Auditors||| |||||||||7 East Pallant||||||| |||||||||Chichester||||||| |||||||||West Sussex||||||| |||||||||PO19 1TR||||||| |Bankers||||||||Barclays Bank||||||| |||||||||1 Chapel Road||||||| |||||||||Worthing||||||| |||||||||West Sussex||||||| |||||||||BN11 1EX||||||| |The trustees/directors||||||||||||||| |The trustees||who served|||the company|||during
the period (with trustee||start dates shown|||in brackets for each) were as|| |follows:||||||||||||||| |||||||||Mr A Siganporia|(Treasurer)||(06/07/20)|||| |||||||||Mr D Hardman|(Vice Chair)||(19/06/17)|||| |||||||||Mr C Green (Chair) (19/06/17)||||||| |||||||||Mr S Wilson (19/06/17)||||||| |||||||||Ms C Poke (31/10/19-21/07/21)||||||| |||||||||Ms JTuck (07/11/19)||||||| |Chief Executive Officer||||||||Mrs R Smicle||||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||||2021|2020| |---|---|---|---|---|---|---|---|---| ||||||Unrestricted|Restricted|Total|Total| ||||||fund|funds|funds|funds| |||||Notes||||| |INCOME AND ENDOWMENTS|||FROM|||||| |Donations
and legacies||||||||| |Charitable
Activities|||||2,528,568|16,305|2,544,873|2,200,863| |Trading subsidiary
income|||||589,172||589,172|566,789| |Investment
income||||||||104| |Other income||||||||| |Total|||||3, 1 1.7,740|16,305|3,134,045|2,767,756| |EXPENDITURE ON||||||||| |Raising Funds||||||||| |Trading subsidiary
costs
Charitable
activities|||||360,554||360,554|355,980| |Direct Payments
&Personal|Health||Budget|||||| |Support|||||972,501||972,501|843,971| |Recruitment|||||139||139|39,720| |Care Service|||||1,637,205||1,637,205|1,312,044| |Personalisation,
Equalities,|Research||and|||||| |Development|||||64,266||64,266|61,344| |Skills for. Care||||||250|250|20,403| |Total|||||3,034,666|250|3,034,916|2,633,462| |NET INCOME/(EXPENDITURE)|||||83,074|16,055|99,129|134,294| |NET MOVEMENT
IN FUNDS|||||83,074|16,055|99,129|134,294| |RECONCILIATION
OF|FUNDS|||||||| |Total funds brought
forward|||||519,590|31,648|551,238|416,944| |TOTAL FUNDS CARRIED FORWARD|||||602,664|47,703|650,367|551,238| |CONTINUING
OPERATIONS||||||||| |All income and expenditure|has|ru isen fiom||continuing|activities.|||| ## |||||2021|2020| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total|Total| |||fund|funds|funds|funds| ||Notes||f.|f|| |FIXEDASSETS|||||| |Tangible
assets||6,063||6,063|15,171| |||6,063||6,063|15,171| |CURRENT ASSETS|||||| |Debtors
Cash atbank and in hand|14|546,858
563 426|47,703|546,858
611,129|409,328
543 524| |||1,110,284|47,703|1,157,987|952,852| |CREDITORS|||||| |Amounts
falling due within one year|15|(513,683)||(513,683)|(416,785)| |NET CURRENT ASSETS||596,601|47,703|644,304|536,067| |TOTAL ASSETS LESSCURRENT|||||| |LIABILITIES||602,664|47,703|650,367|551,238| |NET ASSETS||602,664|47,703|650 367|551,236| |FUNDS|16||||| |Unrestricted
funds
Restricted funds||||602,664
47,703|519,590
31,648| |TOTAL FUNDS||||650,367|551,238| ||||||2021|2020| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Total|Total| ||||fund|funds|funds|Funds| |FIXEDASSETS||||||| |Tangible assets
Investment||12
13|5,476
5||5,476
5|14,215
5| ||||5,481||5,481|14,220| |CURRENT ASSETS||||||| |Debtors
Cash atbank and in hand||14|527,185
423 631|47,703|527,185
473 334|369,333
398,927| ||||952,816|47,703|1,000,519|768,260| |CREDITORS||||||| |Amounts
falling due within|one year|15|(355633)||(355,633)|(231,242)| |NKT CURRENT ASSETS|||597,183|47,703|644,886|537,018| |TOTAL ASSETS LESSCURRENT||||||| |I.IABILITIKS|||602,664|47,703|650,367|551,238| |NET ASSETS|||602,664|47,703|650,367|551,238| |FUNDS||||||| |Unrestricted
funds
Restricted funds|||||602,664
47,703|519,590
31,648| |TOTAL FUNDS|||||650,367|551,238| ## |||||2021|2020| |---|---|---|---|---|---| ||||Notes||| |Cash flows from operating
activities;
Cash generated
from operations
Interest received
Interest paid||||68,347
~742)|171,848
161
~752)| |Net cash provided
by (used in) operating||||67 605|171257| |activities|||||| |Cash flows from investing
activities:|||||| |Purchase of intangible
fixed assets|||||(8,167)| |Purchase of tangible
fixed assets|||||| |Interest received|||||| |Net cash provided
by (used in) investing|||||(8, 167)| |activities|||||| |Change
in cash and cash equivalents
in the
reporting
period
Cash and cash equivalents
at the beginning||of||67,605
543 524|163,090
380434| |the reporting
period|||||| |Cash and cash equivalents
at the end|of the|||511 129|543,524| |reporting
period|||||| ## ## ## |RECONCILIATION
ACTIVITIES|O|FNET INCOME/(E|XPENDITURE)
TO NET CASH|FLOW FROM|| |---|---|---|---|---|---| |||||2021|2020| |Net income/(expenditure)
offinancial
activities)||for the reporting|period (as per the stateinent|99,129|134,294| |Adjustments
for:||||9,108|10,424| |Depreciation
charges|||||| |Loss on disposal|||||(161)| |Interest received||||742|752| |Interest paid|||||| |(Increase) in stock
Decrease/ (Increase)|in|debtors||(122,631)
81999|(84,104)
110643| |Increase/
(Decrease)|in|creditors|||| |Net cash provided|by|(used in) operating|activities|68,347|171,848| ## ## ## ## ## ## ## ## ## ## ## ## ## ## |of 5 ordin|ary
share|s of KI|. A summary
ofthe trading

||| |---|---|---|---|---|---| |||||2021|2020| |Trading|subsidiary|gross|income|626,120
(365,452i|596,263
i3355,980| |Trading|subsidiary|costs|||| |Deed of|covenant|payable|to the parent charity|260,668|240,283| ## ## |.|OTHER TRADING ACTIVITIES —GR|OTHER TRADING ACTIVITIES —GR|OUP|AND CHARITY connue||| |---|---|---|---|---|---|---| ||The assets and liabilities ofthe subsidiary||were:|||| ||||||2021|2020| ||||||180,634|222,657| ||Current|assets|||~181,2167|~223 608| ||Current|liabilities||||| ||||||582|951| ||Total Net Assets|||||| ||Aggregate
share capital and reserves|||||| |4.|INCOME FROM CHARITABLE ACTIVITIES —GROUP AND CHARITY|||||| ||||||2021|2020| ||West|Sussex County Council Direct Payment||Support Contract|419,696
2 125 177|419,696
1 781 167| ||Other|||||| ||||||2,544,873|2,200,863| |5.|INVESTMENT INCOME —GROUP||AND|CHARITY||| |2021|2020| |---|---| ||104| |CHARITABLE|ACTIViTI|ES COSTS—GROUP AND|||| |---|---|---|---|---|---| ||||Direct costs|Support costs|Totals| |||||(See note 7)|| |Direct Payments|&Personal|Health Budget Support|772,493
139|200,008|972,501
139| |Recruitment
Care Service
Personalisation,|Equalities,|Research and Development|1,514,489
28, 166
250|122,716
36,150|1,637,205
64,266
250| |Skills for Care|||||| ||||2,315,538|358,874|2,674,362| ## ## ## ## ||COMPARATIVES|COMPARATIVES|FOR 2020||Direct costs|Support costs|Support costs|Totals| |---|---|---|---|---|---|---|---|---| |||||||(See note 7)||| ||Direct Payments
Recruitment
Care Service
Personalisation,|& Perssnal
Health Budget Support
Equalities, Research and Development|||742,944
29,526
1,242,323
40,409
20 403||101,027
10,194
69,721
20,935|843,971
39,720
1,312,044
61,344
20,403| ||Skills for Care|||||||| ||||||2,075 605||201,877|2277,482| |7.|SUPPORT COSTS—CROUP AND CHARITY|||||Governance||| |||||Human
resources|Other costs||costs|Totals| ||Direct Payments
Support||& Personal Health Budget|131,262
83,531|64,204
37,309||4,542
1,876|200,008
122,716| ||Care Service
Personalisation,||Equalities,
Research and|23 866|10 803||I 481|36 150| ||Development|||238,659|112,316||7,899|358,874| |Included
in governance
usts
in respect ofthe audit ofhe trading
subsidiary
is|Included
in governance
usts
in respect ofthe audit ofhe trading
subsidiary
is|Included
in governance
usts
in respect ofthe audit ofhe trading
subsidiary
is|included
in tradin|g subsidiary
co|sts.|| |---|---|---|---|---|---|---| |COMP ARATIVE1S FOll 2020|||Human
resources|Other costs|Governance
costs|Totals| |Direct Payments
Support
Recruitment|& Pers&nal|Health Budget|73,415
7,342
51,391|23,759
2,382
16,544|3,853
470
1,786|101,027
10,194
69,721| |Care Service
Personalisation,|Equalitits,|Research and|14683|4 842|I 410|20 935| |Development|||146,831|47,527|7,519|201,877| ## ||||2021|2020| |---|---|---|---|---| |Auditors'|remuneration||10,633|9,850| |Depreciation||- owned assets|9,108|10,424| ## ## |||2021|2020| |---|---|---|---| |Wages|and salaries|2,244,969|1,922,047| |Social|security costs|120,673|146,957| |Other|pension costs|52,055|66,102| |||2,417,697|2,135,106| ||||2021|2020| |---|---|---|---|---| |Direct payments|||31|32| |Recruitment
solutions|||0|1| |Care Service|||59|62| |Skills for Care|and PA Training|support|1|1| |Banking Admin|Service||3|3| |Independent
Payroll Service|||7|8| ||||100|107| ## ## ## |11.|TANGIBLE FIXEDASSETS —GROUP||||| |---|---|---|---|---|---| |||Leasehold|Fixtures and|Computer|| |||improvements|fittings|equipment|Totals| ||COST||||| ||At 1"January
and|53,326|41,684|232,397|327,407| ||31st December 2021||||| ||DEPRECIATION||||| ||At 1st January 2021|53,326|38,899|220,011|301,812| ||Charge for year||1,642|7,466|9,108| ||At 31st December 2021|53,326|40,541|227,477|321,344| ||NET BOOK VALUE||||| ||At 31st December 2021||1,143|4,920|6,063| ||At 31st December 2020||2,785|12,836|15,171| |12.|TANGIBLE FIXFDASSETS —CHARITY||||| |||Leasehold|Fixtures and|Computer|| |||improvements|fittings|equipment|Totals| ||COST||||| ||At 1"January 2021 and|53,326|32,935|232,397|318,658| ||31stDecember 2021||||| ||DEPRECIATION||||| ||At 1st Januaiy 2021|53,326|31,106|220,011|304,443| ||Charge for year||1,273|7,466|8,739| ||At 31st December 2021|53,326|32,379|227,477|313,182| ||NET BOOK VALUE||||| ||At 31st December 2021||556|4,920|5,476| ||At 31st December 2020||1,829|12,386|14,125| ## |||GROUP||CHARITY|| |---|---|---|---|---|---| |||2021|2020|2021|2020| |Trade debtors||464,880|335,218|435,096|307,810| |Amounts
owed to group undertakings||||23,166|| |Other debtors||15,400|11,246|15,400|11,246| |Prepayments|and accrued income|66,578|62,864|53,523|50,277| |||546,858|409,328|527,185|369,333| ## |||GROUP||CHARITY|| |---|---|---|---|---|---| |||2021|2020|2021|2020| |Trade creditors||161,348|161,258|23,258|14,608| |Amounts|owed to group undertakings||||38,065| |Social security||48,158|44,586|48,158|44,586| |VAT||50,254|90,601|35,417|76,438| |Other creditors||190,328|72,714|190,243|12,619| |Tax|||||| |Accruals|and deferred income|63,596|47,626|58,557|44,926| |||513,683|416,785|355,633|231,242| ## ## ||||||Net|Transfers|| |---|---|---|---|---|---|---|---| ||||||movement|between|At| |||||At 1.1.21|in funds|funds|31.12.21| |Unrestricted
funds|||||||| |General|fund|||519,590|83,074||602,664| |Restricted||funds|||||| |Skills for||Care - DPULO||27,388|16,055||43 443| |Skills for||Care - Mindfulness||3,719|||3,719| |Customer||social and wellbeing|events|541|||541| |||||31,648|99,129||47,703| |TOTAL|FUNDS|||551,238|99,129||650,367| ||||Incoming|Resources|Movement
in| |---|---|---|---|---|---| ||||resources|expended|funds| |Unrestricted
funds|||||| |General
fund|||2,794,134|(2,711,060)|83,074| |Restricted|funds||||| |Skills for|Care —Disabled People's User Led Organisation||16,305|(250)|16,055| |Customer|social and wellbeing|events|||| |TOTAL|FUNDS||2,810,439|~2711,310)|99,129| ## |||||Net|Transfers|| |---|---|---|---|---|---|---| |||||movement|between|At| ||||At 1.1.20|in funds|funds|31.12.20| |Unrestricted
funds||||||| |General fund|||374,514|125,940|19,136|519,590| |Restricted
funds||||||| |DP Support - Hampshire|County Council||19,136||(19,136)|| |Skills for Care
—DPULO|||19,034|8,354||27,388| |Skills for Care - Mindfulness|||3,719|||3,719| |Customer social and wellbeing||events|541|||541| ||||42,430|8,364|~19 136|31,648| |TOTAL FUNDS|||416944|134,294||551,238| ||||||Incoming|Resources|Movement
in| |---|---|---|---|---|---|---|---| ||||||resources|expended|funds| |Unrestricted
funds|||||||| |General
fund|||||2,412,493|(2,286,553)|125,940| |Restricted|funds||||||| |Direct Payment
Support||—Hampshire||County Council|||| |Skills for|Care —Disabled People's User Led Organisation||||28,757|(20,403)|8,354| |Customer|social and wellbeing||events||||| ||||||28,757|(20,403)|8,354| |TOTAL FUNDS|||||2,441,250|(2,306,956)|134,294| ## ## ||2021|2020| |---|---|---| |Expiry date:||| |Within one year|45,788|32,274| |Between one and five years|31,538|30,599| ||77,326|62,873| ##