#
##
##
|||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|||||
##
##
##
##