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2023-03-31-accounts

		Page
Reference and administrative details
Trustees' report		2-7
Trustees' responsibilities statement
Independent auditor's report on the financial statements		9-12
Consolidated statement offinancial	activities	13
Consolidated balance sheet		14
Charity balance sheet		15-16
Consolidated statement ofcash flows		17
Notes to the financial statements		18-31

				Unrestricted	Total	Total
				funds	funds	funds
				2023	2023	2022
			Note	F
Income from:
Charitable activities				1,446,504	1,446,504	1,250,903
Other income				79,513	79,513	929
Total income				1,526,017	1,526,017	1,251,832
Expenditure on:
Raising funds				1,691	1,691	2,850
Charitable activities				1,080,532	1,080,532	720,500
Total expenditure				1,082,223	1,082,223	723,350
Net movement	in funds			443,794	443,794	528,482
Reconciliation	offunds:
Total funds brought		forward		2,191,566	2,191,566	1,663,084
Net movement	in funds			443,794	443,794	528,482
Total funds carried forward				2,635,360	2,635,360	2,191,566

					2023		2022
			Note
Intangible assets					(78,515)
Tangible assets					20,551
					(57,964)
Current assets
Debtors				410,061		414,674
Cash at bank	and in hand			2,746,450		1,900,306
				3,156,511		2,314,980
Creditors: amounts		falling due within one
year			12	(463,187)		(123,414)
Net current	assets				2,693,324		2,191,566
Total assets	less current liabilities				2,635,360		2,191,566
Total net assets					2,635,360		2,191,566
Charity funds
Unrestricted	funds		14		2,635,360		2,191,566
Total funds					2,635,360		2,191,566

					2023		2022
			Note		E		F
Fixed assets
Negative goodwill			8		(78,515)
Tangible assets			9		20,551
Investments			10		1
					(57,963)
Current assets
Debtors				80,520		9,600
Cash at bank	and in hand			2,315,879		1,583,004
				2,396,399		1,592,604
Creditors: amounts		falling due within one
year			12	(307,890)		(15,902)
Net current	assets				2,088,509		1,576,702
Total net assets					2,030,546		1,576,703
Charity funds
Unrestricted	funds		14		2,030,546		1,576,703
Total funds					2,030,546		1,576,703

					2023	2022
				Note		F
Cash flows from operating activities
Net cash	provided by operating activities			15	742,561	163,554
Purchase	oftangible fixed assets				(22,243)
Net cash	inflow on acquisition				125,826
Change	in cash and cash equivalents	in	the year		846,144	163,554
Cash and	cash equivalents at the beginning		ofthe year		1,900,306	1,736,752
Cash and cash equivalents at the end		of	the year	16	2,746,450	1,900,306
The notes on pages 18to 31 form part ofthese financial statements

timated r	esidual valu	e, over their estimated	useful lives as	follows:
Long-term	leasehold	property	10%straight	line basis
Office equipment			10%straight	line basis
Computer	equipment	for Link Worker-	Depreciated	over the remaining	life ofthe contract

			Total	Total
		Activities	funds	funds
		2023	2023	2022
		F
Wages and salaries (note 7)		257,279	257,279	189,268
ITcosts		31,032	31,032	15,974
I egal and professional	fees	12,770	12,770	5,560
Other support costs		132,840	132,840	38,260
		433,921	433,921	249,062

2023	2022
E	F
9,000	8,000

Staffcosts
				Group	Group	Charity	Charity
				2023	2022	2023f	2022 F
Wages and	salaries			240,340	153,635	201,334	61,624
Social security costs				16,982	6,918	14,482	3,171
Contribution	to defined	contribution	pension
schemes				33,054	28,715	16,026	3,093
				290,376	189,268	231,842	67,888

Group	Group	Charity	Charity
2023	2022	2023	2022
No.	No.	No.	No.

Group	Group
2023	2022
No.	No.

		Negative
		goodwill
		E
At 1 April	2022
Additions	(note 13)	(125,826)
At 31 March 2023		(125,826)
Credit for	the year	(47,311)
At 31 March 2023		(47,311)
Net book	value
At 31 March 2023		(78,515)
At 31 March 2022

	Long-term
	leasehold	Office	Computer
	propertyf	equipment E	equipment	Total
Cost
At 1 April 2022			4,752	4,752
Additions	8,183	14,060		22,243
At 31 March 2023	8,183	14,060	4,752	26,995
Depreciation
At 1 April 2022			4,752	4,752
Charge for the year	672	1,020		1,692
At 31 March 2023	672	1,020	4,752	6,444
Net book value
At 31 March 2023	7,511	13,040		20,551
At 31 March 2022

The following	was	a subsidiary undert	aking ofthe charit	y:
Name			Company	Country	ofincorporation		Class of	Holding
			number				shares
Ways to Wellness		Limited	08798423	England			Ordinary	100%
The financial	results ofthe subsidiary		for the year were:
Name			Income	Expenditure		Profit/(Loss)		Net assets
						for the	year
Ways to Wellness		Limited	1,217,322		(612,508)	604,814		604,815

			Group	Group	Charity	Charity
			2023	2022	2023	2022
Trade debtors			321,000
Amounts	owed by group undertakings		4,564		2,174
Prepayments		and accrued income	84,497	414,674	78,346	9,600
			410,061	414,674	80,520	9,600

		Group	Group	Charity	Charity
		2023	2022 F	2023f	2022 F
Trade creditors		48,778	22,765	22,319
Amounts owed to group undertakings		4,564			750
Corporation tax			365
Other taxation and social security		102,153	48,736	776
Accruals and deferred	income	307,692	51,548	284,795	15,152
		463,187	123,414	307,890	15,902

			Fair value
		Bookvalue	adjustments	Fair value
				f.
Current Assets
Debtors		9,480	10,132	19,612
Cash at bank and in hand		557,087		557,087
Total Assets		566,567	10,132	576,699
Creditors
Due within one year		(437,198)	(13,675)	(450,873)
Total Identifiable	net assets	129,369	(3,543)	125,826
Negative goodwill				(125,826)
Total purchase	consideration

Statement	offunds - curr	ent year
								Balance at
		Balance	at 1				Transfers	31 March
		April	2022	Income	Expenditure		in/out	2023
				F		F	F
Unrestricted	funds
Designated	funds
Designated	Funds						1,300,000	1,300,000

Designated funds comprise amounts	set aside by the trustees	set aside by the trustees	for future projects in development.	for future projects in development.	for future projects in development.
General funds
General funds	2,191,566	1,526,017	(1,082,223)	(1,300,000)	1,335,360
Total Unrestricted funds	2,191,566	1,526,017	(1,082,223)		2,635,360
Statement offunds - prior year

Statement of	funds - prior year
					Balance at
		Balance at			31 March
		1 April 2021	Income	Expenditure	2022
			F
Unrestricted	funds
General funds		1,663,084	1,251,832	(723,350)	2,191,566

15.	Reconciliation of	ne	t movement	in funds t	o net cas	h flow fr	om operating	activities
								Group	Group
								2023	2022
	Net income for the	year (as per Statement of			Financial	Activities)		443,794	528,482
	Adjustments for:
	Depreciation charges							1,692	2,850
	Amortisation charges							(47,311)
	Decrease/(increase)		in debtors					9,177	(96,528)
	Increase/(decrease)		in creditors and other provisions					335,209	(271,250)
	Net cash provided	by operating		activities				742,561	163,554
16.	Analysis ofcash	and cash equivalents
								Group	Group
								2023	2022
	Cash in hand							2,746,450	1,900,306
	Total cash and cash equivalents							2,746,450	1,900,306
17.	Analysis ofchanges		in net debt
					At 1 April				At 31 March
						2022	Cash flows	Acquisition	2023
	Cash at bank and	in	hand		1,900,306