## **Trustees' Annual Report for the period**
Period start date Period end date Day Month Year Day Month Year
**To**
**From**
## Section A Reference and administration details
**Charity name Other names charity is known by Registered charity number (if any)** 1154002
Cascade Creative Recovery
N/A
**Charity's principal address** 3[rd] Floor. Brighthelm Centre
North road Brighton **Postcode BN1 1YD**
## **Names of the charity trustees who manage the charity**
|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (if any)**|
|---|---|---|---|
|Janet Going|Chair|||
|TracyStone||||
|Roger Brophy|Peer rep|||
|Steve Poole||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
March **2012**
**TAR**
1
## **Names and addresses of advisers (Optional information)**
**Type of adviser Name Address**
## **Name of chief executive or names of senior staff members (Optional information)**
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Type of governing document
Constitution
- (eg. trust deed, constitution)
How the charity is constituted
CIO
- (eg. trust, association, company)
Trustee selection methods
Majority vote by the board
- (eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
After some problematic interactions between a faction of board members and senior / long standing board members along with the CEO , it was decided that an effort was to be made to have a significant representation amongst our trustees of people with lived experience that reflected the rest of the organisation.
We entered a new partnership with the local NHS central and east PCN within the city.
Historic problems with our financial systems were addressed by new trustees agreeing to be signatories on the bank account; enabling mechanisms to be put in place and increasing diligence .
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C Objectives and activities**
_**The relief of people in recovery from substance misuse problems by providing a safe, friendly, drug and alcohol free environment in which people can receive advocacy, support, training and guidance**_ **Summary of the objects of the** _**with a view to helping them grow in confidence, meet their own**_ **charity set out in its** _**needs and reintegrate into the community.**_ **governing document**
March **2012**
**TAR**
2
**Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)**
As we emerged from the pandemic years of 2020/21, we knew we had to find premises of a more substantial nature i.e. somewhere to continue the growth of our charitable delivery. 2021 seen the closure of our beloved community coffee shop , CCR moving to premises that could be adapted to in person interactions during the covid crisis. However post-pandemic our ability to open up further was stifled. The CEO started the search for new premises while we bolstered our peer-peer recovery coaching and wellbeing activities. There was a noticeable, anecdotal, local increase in drug and alcohol deaths so it was a matter of urgency. We were offered a whole self-contained floor in the building we were already in , partly due to good relationships fostered with the Brighthelm Centre management and staff. November, as the cost of living crisis took hold , we moved into the new space and adapted to multipurpose use e.g. office space and for our choir. This proved to be astute regarding funding, overheads and safeguarding.
## **Additional details of objectives and activities (Optional information)**
Our funding was for the first time , stable allowing for consistent planning and due attention to governance. Updating policies etc.
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
March **2012**
**TAR**
3
Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
With moving into a better space we were able to engage more volunteers. Introducing a social drop-in four times a week that has also served as a warm space during the cost-of-living crisis. There was a steady increase in people engaging with our creative and wellbeing groups. Our recovery lead found themselves increasingly supporting people who had issues around accommodation that impacted their recovery from substance misuse. We continued our partnership with CGL as well as Pathways to Health acupuncture. Hosting other groups including 12 step fellowships. To mark the death of an unusual number of deaths of our peers due to substance misuse over the previous 12 months, we held an open event on the summer solstice which proved cathartic for family, carers and friends. We celebrated international recovery day with performances by our choir, musicians from our open mic night and a contribution from New Note Strummers.
March **2012**
**TAR**
4
## **Section E Financial review**
## **Brief statement of the charity’s policy on reserves**
We are able to hold reserves of £5000
**Details of any funds materially in deficit**
N/A
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
CGL partnership funding. PCN/NHS partnership funding.
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
## JGoing
**Signature(s)**
## _Pete Davies_
Peter Davies **Full name(s)** Janet Going **Position (eg Secretary, Chair,** Chair CEO **etc) Date** 30/01/24 29/01/24
March **2012**
**TAR**
5
## **CASCADE CREATIVE RECOVERY**
## **TRUSTEES' ANNUAL REPORT**
**AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 APRIL 2023**
**Charity Number: 1154002**
Acorn Financial Solutions Limited Chartered Accountants 99 Brentwood Road Brighton BN1 7ET
**CASCADE CREATIVE RECOVERY Charity Number: 1154002**
**----- Start of picture text -----**
Contents
Statement of Financial Activities Page 3
Balance Sheet Page 4
Notes to the Financial Statements Pages 5 - 8
Independent Examiner's Report Page 9
**----- End of picture text -----**
Page 2
**CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 1ST APRIL 2023**
Income and Expenditure Account For the year ending 1 April 2023
|**Notes**
**Incoming Resources:**
Donations, Grants and Legacies
**3a**
Charitable Activities
**3b**
Activities for Generating Funds
**3c**
**Total Incoming Resources**
**Resources Expended:**
Costs of Charitable Activities
**4a**
Costs of Charitable Activities - Restric**5**
Governance Costs
**4b**
**Total Resources Expended**
**Net Incoming (Outgoing) Resources**
Funds Brought Forward
**5**
Adjustments to Funds Brought Forward
**10**
Total Funds Carried Forward|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total 2022/23 Total 2021/22**
£
£
£
26,224
1,900.00
28,124
13,236
0
-
0
1,200
50,000
-
50,000
53,750|
|---|---|
||**76,224**
**1,900.00**
**78,124**
**68,186**|
||70,568
-
70,568
68,734
-
0
630
-
630
1,580|
||**71,198**
**-**
**71,198**
**70,314**|
||5,025
1,900
6,925
(2,128)
3,168
885
4,053
6,182
(5,201)
(5,201)|
||**2,993**
**2,785**
**5,778**
**4,053**|
Page 3
## **CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **BALANCE SHEET AS AT 1ST APRIL 2023**
|**Note**
**Fixed Assets**
Tangible Assets
**7**
**Total Fixed Assets**
**Current Assets**
Cash at bank and in hand
**8**
Debtors & Prepayments
**9**
**Total Current Assets**
**Creditors:**Amounts falling due within one year
**10**
**Net Assets**
**Funds of the Charity**
General funds
**11**
Restricted Funds
**5**
**Total Funds**|**s Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total 2022/23 Total 2021/22**
£
£
£
£
-
-
-
-|
|---|---|
||**-**
**-**
**-**
**-**|
||16,160
2,785
18,945
9,673
71
-
71
310|
||**16,231**
**2,785**
**19,016**
**9,983**|
|||
||13,238
-
13,238
5,930|
|||
||**2,993**
**2,785**
**5,778**
**4,053**|
||2,993
2,993
3,168
2,785
2,785
885.00|
||**2,993**
**2,785**
**5,778**
**4,053**|
**----- Start of picture text -----**
29/01/24
Approved by the Trustees on
Signed on their behalf by Trustees
JGoing T.Stone
Printed Name Janet Going Tracy Stone
**----- End of picture text -----**
Page 4
## **CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2023**
## **1. Basis of Preparation of the Accounts**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by 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) - (Charities SORP - FRS102) and the Charities Act 2011.
The Charity constitutes a public benefit entity as defined by FRS 102.
## **2. Accounting Policies**
## **Incoming Resources** Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
- the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; · the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Material Prior year adjustments The PAYE balance remains unpaid from the Covid pandemic years. The Trustees are working HM Revenue and Customs to agree a monthly payment plan arrangement to repay this debt. HM Revenue and Customs are charging interest on the overdue amounts only. See note 10 for further details.
**Expenditure and Liabilities** Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Deferred income
No material item of deferred income has been included in the accounts.
## **Assets**
## Tangible fixed assets for use by charity
These are capitalised if they can be used for more than one year, and cost at least £1,500. They are valued at cost.
Page 5
**CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2023 (continued)**
|3. Incoming Resources
a) Donations, Grants and Legacies
Gifts & Donations
Grants
b) Charitable Activities
Café Income
Performance Show||2022/23
2021/22
Unrestricted Unrestricted
£
£
780
3,636
10,444
9,600|
|---|---|---|
|||11,224
13,236|
|||-
-
-
-|
|||-
-|
The impact of Covid severely hampered the activities of the charity as it moved address during the year, away from a bespoke café.
|c) Activities for Generating Funds
Room Hire
Contracts - CGL
Contracts - PCN|-
-
50,000
53,750
15,000
-|
|---|---|
||65,000
53,750|
All income in the prior year was unrestricted. £1,900 of the 2022-23 Donations are restricted.
|4. Resources Expended
a) Costs of Charitable Activities
Administrative & Office Expenses
Bank Charges
Café Costs
Depreciation Expense
Equipment Costs
Activities & Project Costs
Insurance Costs
Rent & Rates
Repairs & Maintenance
Staff Costs
Other Staff Related Costs
Sundry Expenses
Training Costs
Travel & Subsistence
Use of Home as Office
b) Governance Costs
Independent Examiners Fees
Legal & Professional Fees|2022/23
2021/22
Unrestricted Unrestricted
£
£
2,712
5,800
72
96
210
129
-
-
1,005
360
5,648
8,808
1,016
855
17,208
12,289
-
-
40,571
37,804
737
945
-
185
287
-
523
1,151
582
312|
|---|---|
||70,568
68,734|
||630
600
-
980|
||630
1,580|
Page 6
## **CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2023 (continued)**
## 5. Restricted Funds
|unds||
|---|---|
|Recovery Walk Fund:
Balance b/f
Income
Expenditure
Balance c/f|2022/23
2021/22
£
885
885
1,900
-
-
-|
||2,785
885|
## 6. Fees paid for Accountancy work
The trustees appointed Acorn Financial Solutions Limited to carry out an independent examination of the accounts and records of the charity. The fee for this work is £630.
7. Fixed Asset s
|7. Fixed Asset s||
|---|---|
|Cost:
Balance brought forward
Additions
Disposals
Depreciation: Balance brought forward
Charge in the year
Disposals
Net Book
Value
As at 1 April 2023|Fixtures &
Fittings
£
Equipment
Cost
£
Total
£
1,803
-
(1,803)
2,457
-
(2,457)
4,260
-
(4,260)|
||-
-
-|
||1,803
-
(1,803)
2,457
-
(2,457)
4,260
-
(4,260)|
||-
-
-|
|||
||-
-
-|
The Charity moved into new premises away from its bespoke Café in the year following the Covid Pandemic. Any equipment was disposed of in the move.
Page 7
## **CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2023 (continued)**
## 8. Cash at bank and in hand
All funds are held in current bank accounts and are within the secured balance threshold as advised by the Financial Services Authority (FSA) for the UK.
## 9. Debtors & Prepayments
|Staff Loan|£
70|
|---|---|
||70|
The staff loan has been agreed to be repaid in instalments. The balance is fully repaid in the following financial year.
10. Liabilities: Amounts falling due within one year
|PAYE
Accrued Expense|£
12,320
250|
|---|---|
||12,570|
During the 2020/21 financial year there were Covid restrictions in place and funding was less secure. The Balance on the PAYE account has remained unpaid as a result until this financial year.
The Trustees are aware and are making provision for a monthly payment plan in agreement with HM Revenue and Customs. Debts relating to these years included in these financial accounts total £5,503 which includes interest of £302.34 costed to the statement of financial activities within Other Staff-Related Expenses.
## 11. General Funds
All monies included in the general funds are available for all charitable activities.
Of the Funds Brought Forward from the prior financial year, £5,200 has been adjusted to include the balance owing on PAYE, as detailed in note 10.
## 12. Staff Costs
|12. Staff Costs|||
|---|---|---|
||2022/23|2021/22|
||£|£|
|Gross Wages and Salaries|40,571|37,804|
|Employees who were engaged in each of the following activities:|2022/23|2021/22|
|Activities in furtherance of organisation's objects|3|3|
The Charity operates a PAYE scheme to pay all employed staff members and no employees have received emoluments in excess of £60,000.
## 13. Trustees and Other Related Parties
One officer receives remuneration for their work which is in the capacity of a salaried staff post as Chief Operating Executive, managing the the overall running of the charity and its fundraising. Costs expensed in travelling to and from meetings and in providing subsistence during these meetings were reimbursed at cost only to the same salaried staff member.
The Trustees standing at the time of the Annual General Meeting are:
Janet Margaret Going Roger Brophy Steve Poole Tracy Stone
Of the above trustees, all have given their time on a voluntary basis and are not in receipt of any remuneration for their services.
Page 8
**CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **INDEPENDENT EXAMINER'S REPORT**
## Independent Examiners Report
This report is to the Trustees and members of Cascade Creative Recovery (Charity Number 1154002) and covers accounts prepared in the year ending 1 April 2023.
## Respective Responsibilities of Trustees and Examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general directions given by the
- Charity Commission (under section 145(5)(b) of the Charities Act), and
- to state whether particular matters have come to my attention.
## Basis of Independent Examiner's statement
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity.
It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
## Independent Examiner's statement
In connection with my examination, no matter has come to my attention (other than that disclosed below):
- (1) which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011;
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Miss D. Norris, ACA Director
Acorn Financial Solutions Limited, 99 Brentwood Road, Brighton BN1 7ET
Page 9
## **CASCADE CREATIVE RECOVERY**
## **TRUSTEES' ANNUAL REPORT**
**AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 APRIL 2023**
**Charity Number: 1154002**
Acorn Financial Solutions Limited Chartered Accountants 99 Brentwood Road Brighton BN1 7ET
**CASCADE CREATIVE RECOVERY Charity Number: 1154002**
**----- Start of picture text -----**
Contents
Statement of Financial Activities Page 3
Balance Sheet Page 4
Notes to the Financial Statements Pages 5 - 8
Independent Examiner's Report Page 9
**----- End of picture text -----**
Page 2
**CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 1ST APRIL 2023**
Income and Expenditure Account For the year ending 1 April 2023
|**Notes**
**Incoming Resources:**
Donations, Grants and Legacies
**3a**
Charitable Activities
**3b**
Activities for Generating Funds
**3c**
**Total Incoming Resources**
**Resources Expended:**
Costs of Charitable Activities
**4a**
Costs of Charitable Activities - Restric**5**
Governance Costs
**4b**
**Total Resources Expended**
**Net Incoming (Outgoing) Resources**
Funds Brought Forward
**5**
Adjustments to Funds Brought Forward
**10**
Total Funds Carried Forward|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total 2022/23 Total 2021/22**
£
£
£
26,224
1,900.00
28,124
13,236
0
-
0
1,200
50,000
-
50,000
53,750|
|---|---|
||**76,224**
**1,900.00**
**78,124**
**68,186**|
||70,568
-
70,568
68,734
-
0
630
-
630
1,580|
||**71,198**
**-**
**71,198**
**70,314**|
||5,025
1,900
6,925
(2,128)
3,168
885
4,053
6,182
(5,201)
(5,201)|
||**2,993**
**2,785**
**5,778**
**4,053**|
Page 3
## **CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **BALANCE SHEET AS AT 1ST APRIL 2023**
|**Note**
**Fixed Assets**
Tangible Assets
**7**
**Total Fixed Assets**
**Current Assets**
Cash at bank and in hand
**8**
Debtors & Prepayments
**9**
**Total Current Assets**
**Creditors:**Amounts falling due within one year
**10**
**Net Assets**
**Funds of the Charity**
General funds
**11**
Restricted Funds
**5**
**Total Funds**|**s Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total 2022/23 Total 2021/22**
£
£
£
£
-
-
-
-|
|---|---|
||**-**
**-**
**-**
**-**|
||16,160
2,785
18,945
9,673
71
-
71
310|
||**16,231**
**2,785**
**19,016**
**9,983**|
|||
||13,238
-
13,238
5,930|
|||
||**2,993**
**2,785**
**5,778**
**4,053**|
||2,993
2,993
3,168
2,785
2,785
885.00|
||**2,993**
**2,785**
**5,778**
**4,053**|
**----- Start of picture text -----**
29/01/24
Approved by the Trustees on
Signed on their behalf by Trustees
JGoing T.Stone
Printed Name Janet Going Tracy Stone
**----- End of picture text -----**
Page 4
## **CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2023**
## **1. Basis of Preparation of the Accounts**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by 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) - (Charities SORP - FRS102) and the Charities Act 2011.
The Charity constitutes a public benefit entity as defined by FRS 102.
## **2. Accounting Policies**
## **Incoming Resources** Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
- the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; · the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Material Prior year adjustments The PAYE balance remains unpaid from the Covid pandemic years. The Trustees are working HM Revenue and Customs to agree a monthly payment plan arrangement to repay this debt. HM Revenue and Customs are charging interest on the overdue amounts only. See note 10 for further details.
**Expenditure and Liabilities** Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Deferred income
No material item of deferred income has been included in the accounts.
## **Assets**
## Tangible fixed assets for use by charity
These are capitalised if they can be used for more than one year, and cost at least £1,500. They are valued at cost.
Page 5
**CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2023 (continued)**
|3. Incoming Resources
a) Donations, Grants and Legacies
Gifts & Donations
Grants
b) Charitable Activities
Café Income
Performance Show||2022/23
2021/22
Unrestricted Unrestricted
£
£
780
3,636
10,444
9,600|
|---|---|---|
|||11,224
13,236|
|||-
-
-
-|
|||-
-|
The impact of Covid severely hampered the activities of the charity as it moved address during the year, away from a bespoke café.
|c) Activities for Generating Funds
Room Hire
Contracts - CGL
Contracts - PCN|-
-
50,000
53,750
15,000
-|
|---|---|
||65,000
53,750|
All income in the prior year was unrestricted. £1,900 of the 2022-23 Donations are restricted.
|4. Resources Expended
a) Costs of Charitable Activities
Administrative & Office Expenses
Bank Charges
Café Costs
Depreciation Expense
Equipment Costs
Activities & Project Costs
Insurance Costs
Rent & Rates
Repairs & Maintenance
Staff Costs
Other Staff Related Costs
Sundry Expenses
Training Costs
Travel & Subsistence
Use of Home as Office
b) Governance Costs
Independent Examiners Fees
Legal & Professional Fees|2022/23
2021/22
Unrestricted Unrestricted
£
£
2,712
5,800
72
96
210
129
-
-
1,005
360
5,648
8,808
1,016
855
17,208
12,289
-
-
40,571
37,804
737
945
-
185
287
-
523
1,151
582
312|
|---|---|
||70,568
68,734|
||630
600
-
980|
||630
1,580|
Page 6
## **CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2023 (continued)**
## 5. Restricted Funds
|unds||
|---|---|
|Recovery Walk Fund:
Balance b/f
Income
Expenditure
Balance c/f|2022/23
2021/22
£
885
885
1,900
-
-
-|
||2,785
885|
## 6. Fees paid for Accountancy work
The trustees appointed Acorn Financial Solutions Limited to carry out an independent examination of the accounts and records of the charity. The fee for this work is £630.
7. Fixed Asset s
|7. Fixed Asset s||
|---|---|
|Cost:
Balance brought forward
Additions
Disposals
Depreciation: Balance brought forward
Charge in the year
Disposals
Net Book
Value
As at 1 April 2023|Fixtures &
Fittings
£
Equipment
Cost
£
Total
£
1,803
-
(1,803)
2,457
-
(2,457)
4,260
-
(4,260)|
||-
-
-|
||1,803
-
(1,803)
2,457
-
(2,457)
4,260
-
(4,260)|
||-
-
-|
|||
||-
-
-|
The Charity moved into new premises away from its bespoke Café in the year following the Covid Pandemic. Any equipment was disposed of in the move.
Page 7
## **CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2023 (continued)**
## 8. Cash at bank and in hand
All funds are held in current bank accounts and are within the secured balance threshold as advised by the Financial Services Authority (FSA) for the UK.
## 9. Debtors & Prepayments
|Staff Loan|£
70|
|---|---|
||70|
The staff loan has been agreed to be repaid in instalments. The balance is fully repaid in the following financial year.
10. Liabilities: Amounts falling due within one year
|PAYE
Accrued Expense|£
12,320
250|
|---|---|
||12,570|
During the 2020/21 financial year there were Covid restrictions in place and funding was less secure. The Balance on the PAYE account has remained unpaid as a result until this financial year.
The Trustees are aware and are making provision for a monthly payment plan in agreement with HM Revenue and Customs. Debts relating to these years included in these financial accounts total £5,503 which includes interest of £302.34 costed to the statement of financial activities within Other Staff-Related Expenses.
## 11. General Funds
All monies included in the general funds are available for all charitable activities.
Of the Funds Brought Forward from the prior financial year, £5,200 has been adjusted to include the balance owing on PAYE, as detailed in note 10.
## 12. Staff Costs
|12. Staff Costs|||
|---|---|---|
||2022/23|2021/22|
||£|£|
|Gross Wages and Salaries|40,571|37,804|
|Employees who were engaged in each of the following activities:|2022/23|2021/22|
|Activities in furtherance of organisation's objects|3|3|
The Charity operates a PAYE scheme to pay all employed staff members and no employees have received emoluments in excess of £60,000.
## 13. Trustees and Other Related Parties
One officer receives remuneration for their work which is in the capacity of a salaried staff post as Chief Operating Executive, managing the the overall running of the charity and its fundraising. Costs expensed in travelling to and from meetings and in providing subsistence during these meetings were reimbursed at cost only to the same salaried staff member.
The Trustees standing at the time of the Annual General Meeting are:
Janet Margaret Going Roger Brophy Steve Poole Tracy Stone
Of the above trustees, all have given their time on a voluntary basis and are not in receipt of any remuneration for their services.
Page 8
**CASCADE CREATIVE RECOVERY Charity Number: 1154002**
## **INDEPENDENT EXAMINER'S REPORT**
## Independent Examiners Report
This report is to the Trustees and members of Cascade Creative Recovery (Charity Number 1154002) and covers accounts prepared in the year ending 1 April 2023.
## Respective Responsibilities of Trustees and Examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general directions given by the
- Charity Commission (under section 145(5)(b) of the Charities Act), and
- to state whether particular matters have come to my attention.
## Basis of Independent Examiner's statement
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity.
It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
## Independent Examiner's statement
In connection with my examination, no matter has come to my attention (other than that disclosed below):
- (1) which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011;
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Miss D. Norris, ACA Director
Acorn Financial Solutions Limited, 99 Brentwood Road, Brighton BN1 7ET
Page 9