Cl)arity rugi51ralion iiunibei-- 1166462 Aurora Wellbeing Centres Anniiul R¢port and Financial Si<¢ments for ihe Yeai. Ended 31 Marcli 2024 Comrniinity Accoiinling Plus Units 1 & 2 North Ivest 41 '1-albol Street Noltingham NGI 5GL Aurora Wellbeing Centres Contents (continued) Reference &nd Admini51rali%'e Delails Truslees, Kcport 2tn5 lThd¢p¢ndent Examinerfs Repoil Sialtmenl ol Financial ActlVlll¢S 7108 Biilance Shect Co5h Flo%Y S¢4ternenl 10 Noies 10 the Fin41ncial Siutcm¢n15 111023 Aurora Wellbeing Centres Reference and Administrative Details Trust¢¢$ Pliilip Fosici.. Chair Sarah Hall, Treasiirer Carl Alldr￿¥s Clair Rogers Louise Merrinian S¢nior M•nag¢m¢nt Team Dee Sissons from 0110612024, CF.0 Debj'a l.-ores iintil 301&12024, Cieneral Maiiagei.. Ivoi'k'sop Lynne Roihiyell until 311712024, Project Manager- Doncasier ChArity R¢gistrAtlon Number 1166462 Primripal Office l-he Old LibrJr)' Memorial Ai'enue Worksop Nolls S80 2BJ Ind¢p¢ndÈnt ExA]nlner John O'Biien Community Aecounling Plu5 Units l & 2 North We51 41 TalbDI Sireei Noiiingham NGI 5GL Soli¢itor$ Daivson & ButEess Solicitor 3 South Parad¢ D()ncas¢er DNI 2DZ Bankers Virgii) Money 50 Bridge Street WoYk50P S80 IJD Page I Aurora Wellbeing Centres Trustees, Report 111¢ tiub1¢¢5 pre5Enl ihe atTrnual report logtihei. Iviili financial 51aiernenls of the charii). for tlie }'e&i' ended 31 March 2024. Trustees aiid officers The Iiusiees aiid ofticcrs scD'iDg during the ycar and Since Ihe >'ea¥ end ivere as folloivs= Trustees: Philip F05tcr. Chair rali Hall, Treasurer Carl Andrews lan Hall Clair Rogeis Louise Merrimaii lappoinieLi 26 Oclober 20231 Objectives xetivltles Obj¢clives. slr•ie8les ffndrt¢ilvllle5 Our $eii'i¢es inrliidc 51TPPOrt group5, beaiiti. and holislic therapies, exercise classes. I￿£1[bel￿g acliK'ilits and iiork5hops, tiiilrilioTI. couiisellitig. laitiily Ihetapy aiid ]￿lich rnure. Wheiher a cancer palicnl or a peTSLlti Ii'iih a Long 'l¢riii condilion %v¢ focu5 011 individual need5 aiid develop prograiiimes lo supporl their healtli and i¥ellbeiTIg. Oiir aciivilies beiiefii Ihe PLiblic by providijig support io nienib¢r$ of th¢ eoniniunities li'e seri'e, boih for those diagnc>sed i¥iih ¢an¢er and their C￿er$, familv and friends aiid the general local populatioii a5 a ivhole. We opei?le across thTee centre5.' Ikol'kino alongside Ilie L)oncasier and Ba55etlaiv Teachi1￿ Hospita15 Trusl, lo delii'ei. a vaiieiy of suppori sejviees in Worksi)p, Doncaster and M¢kborough. Our beau¢y and holisiic iherapy services are delivered acro55 all Ihree ceiilres and offer a i'ery. high standard of ser¥'ice from our highly skslled siaff and hugelv d¢di¢aied voliinieei Aui'ora 15 part of the NHS c.ancer yailiivay supporiing both Primari, and Secondary cart aiid in 2023124 ha5 Icccived ov¢r 500 cancer refeiTals. W¢ supporl individuals to self-manage and lake back C(￿trol through Ilicir di%iEnosi5, i'ecoiery and bej'ond. Our HolisiTrc Needs Assessmertl Iloivs lis lo iindersiaiid the ¢iiii'eiil ne¢ds of oiii. clieni base, .hicli in tuni endbles us lo be in a unique position 10 deliver r¢levant aiid iailored ivellbeiiig package. We discuss Conrerns, priorilisc goals and niolivate &ndii'iduals to achiei'¢ siic¢¢ssfiil and realistic oulcojnes. Auyora is passionate about ¢li¢ni ¢xp¢ri¢n¢e and SUPPOTling ilie NIIS iii delii'ering the best care for our patients. Patient care is at the ceiilrt ofel'eryihing do Lnd iNt adapt to the needs of our local population. Ve ivould lik-e to thaiik Ihe National Hei'ilL1ge l.olierv Fund for their on-going 5upporl. Locally i4'e liai'e a strong relaiionship wilh Ihe Local Auihorii} aiid are a ke). stakeholdei. in PLACE based partiiersliips. Ive are depeiident on the siippoil ¥i'¢ gel from oui. local ¢ommtiniiy lo siisiain and build on the S¢LI'iC¢S thai lie dclii'er. Page 2 Aurora Wellbeing Cenlrey Trustees, Report {¢ontÈnued) Public beFieJlt Activities bcnefit the piibli¢ bj. providing suppoit io menibers of the cninniuni¢y offeiing support groups aiid 5UPPOrting Garcis of ¢an¢er paii¢tblS. Tht Iruslees coiifirtn that Ih¢y hav¢ cornplied ivith Ihe Irquiremeiii$ of seuion 17 of lh¢ Charities Act 2Ql I to have due i-egard to Ihc public bentfli guidaiiLe publislied b), Ihe Chai'ily Conimi5sion for England and Ilfale5. A¢hievtmeiits performance Ov¢T Iht last y¢ar, Aurora has ¢oiiiinved io groiv lis 5llPPOrt for thosc people afyecied by cancer. AcfOSS Ihr¢¢ site5 Ive have ly0￿¢d iNiili over 20.000 people in total. Ivheihu li be the individual experiehcing cancer, Iheir spouse or child, our lamily Iherapy t£anJ hai'e suppoiied over 30 fainilies lo iiavigatc Ihc chollenges of a cancel. diagiiDSlS, difficult Ireatiiieiils and their rehabiliialioTh and recovery, ii'lih over 2000 individ1￿[S allending our cancer rehabiliiation pl￿graMMe and more than 4000 people a¢c¢$sing oiir holisli¢ therapies. Oiir Family Seivices lesm air the urchitect5 of & neiv ireaiiv¢ 'L05s and I(knliiy' progrnmme. We ai'L e.xciled lo be ini'ited tp deliver more of Ihcse iypes of progrdmmes. Supported b). Ihe Naiional L.oiieri' Heritage Fund. lie liai'e embedded our innoi'itiiie health and heiilage collabor¢)iion, and li'e have a proven track record of crealively engage iTrith uur ci>nimuiiitt¢s lo deliver Iio8itive ¢xpcricnccs. This ivork has bcen indcpLndcntly cvaluiiied and has demonsirdted thai hei'ilage ha5 importanl place iii people'5 Idejitity. This 's¢Trsc of place, is pcr5011al and iiiipacls on fetlii)g5 of con]forl, safcty, cornniunily and uliimdi¢l)'7 14Ellb¥in¥. AutuFd W' mojiilorcd by the fin&iic¢ co￿lIn1t1¢¢. I'he Trustees ivill continu¢ to a¢iii'¢l)' mandge all thre¢ Aiiroiil 511c3 thioughout Ihc y¢ar. Finance5 arc moniiored ¢losely and i¢portcd lo tlie I'ruslec board on a quarterly basis. Pl#n5 for fulure ptriods Alw￿ niiél A'ey obJeciii'eslorfNiiirep¢rlorfs The evidence suggests Iliat l in 3 people are affecied b), ¢ai)¢er. so ive knoii. Ihere is more to do. L(knking ahead l am confide￿1 Ihal li'e can f1111hei' develop and giDii,. Oi'er the nexi 12 months ive i¥ill be.. ]} LTnderL2kin8 a governance re¥ie%v. eiisui-iiig ib'e liHN'c Ilic Tight ski115, capacity and priKC55CS to remain successful. 2) Dei'eloping systems and processes lo ¢nsur¢ ive make ihe full us¢ of oiii resources. 31 Building on and dcveloping neiv paitnerships tliat ivill help us groiv oiir Faniil>' Services ￿ld lake our heritage acLivilics iiilo th¢ coTnmunil}'. 41 Biiilding on oui. sirong voliinieei'ing model creaiirtg oppoitiinLties for families, and people ofall ages io i'oliinieer. Going rontcr The ITUStees have asSes￿d that no rnaleTial uiiceitainlies exisl. Struttufei goverDAnee find mllnngenitnt Nthiiite tsfgoverwiiig (loc11￿ellI 'I'hc Charitable Incorporated Org&iiisation 15 operated under the rules of iis Assoctaiion mi)del eonsiiiution registered I lih April 2016 dnd atncnded on 3rd Decetnb¢r 2018. Re¢riilliiieiii aiiduppt>liilineii(ofiriisiee5 When # rolc is identified for a nelv trustee, iir identify ihe required skill sets and use our besl efforts lo find the niosl suitably qualifitd pttsons. Statement of ReSPDllsibllltlts Tlit ttuslees are iyspunsible for pyepdring the tru51¢ts' iYpoi1 ￿ld the financial 51alemen15 in aicordance with the United Killgdonj Accouniing Standards IUi)iied Kingdoin Generall), Accepted A¢¢iwniitsg Praciicel and applieable lath. and regulaticins. The lalv applicable to charities requircs thc trLisiees to pirpare financial siatcmcnls for ¢ach finallcial }'car ivhich gil'e a tru¢ and lair i'ieii. of the $1gie ol affai15 of the charity and of tlit incon)ing resouKes and appli¢aiiQll of resources of ihe charil>' for ihal peiiod. In preparing tl)¢s¢ Financial slaienienls, the ITUSt¢es are rffjuir¢d to.. 5eltcl siiil%ible aecounling policies and then dpply ihem consisienil)" obse¥￿'t the rneihods &nd principlL5 in the Charities SORP,. Page 4 Aurora Wellbeing Centres Trustees, Report (continued} make judgem¢nl$ and ¢slimaies that aiE reasonable and pi'iident,. 8lal¢ ivlieiher applicable accounting standards hai'e bcen folloi%ed. subject lo atiy niatetial depar1u￿$ disclosed and ¢Kplained In th¢ finaiicial 51aleincnt5.' and prepare th¢ finiin¢ial siatemeiils 011 th¢ going ¢on¢¢m basis unless il is iiiappropriaie tD presuin¢ that the ¢haiilv Tlie trustees are Irspon5iblc for keeping proper accouiiliThg records ihat disclose iviih TC&8on&l)le accuracy at ally lime ihe financial po5ltion of th¢ charity and ¢n)bl¢ ihem lo ¢iisure tliat ihe finaiieial st21etllenls comply with tlic Chariiies A¢1 2011, the Charities (Accounts and Reports) R¢giilalions 2008, and Ihe provi510t15 of th¢ conslilulion. Tlie irusiees aic also responsible for safeguarding tlie assels af the charity and liciice for iaking reasonable steps for the prei'enlioii and deiectlOLI ol fraud aiid oiher irregularities. The IrL¢siees are responsible for ihe maintenance and integrity of the corporal¢ and financial infornidlion included on Ihe ¢haritabl¢ company's iirbslte. Legislaiion governing tlie preparaiion and di%seniination of linancial sialeinenls may differ from legislation in oih¢T jUTisdiGlions. App ed by Ilie trustees o( the ¢hariry on signed oil it5 behalf by- tr$ier Tlusit Page 5 Aurora Wellbeing Centr¢s liidep¢ndent Examiner's Report to ihe trustees of Aurora Wellbeing Centres Independent exgmlner's ieport to tht triist¢e$ of Aurora Wtllbeing Cenir¢$ I reiiort lo Ihc Irustccs oli my exaniinalion of the ac¢ouiiis of Aiirora Wellbeiiig Cenlres lille Charily) foi. Ihc year ended 31 March 2024. R¢sponsibiliti¢$ basi$ of r¢port As Ilic trustees of the charity YO￿ are responsible for Ilie prepai'alioti of the accounls iji accordance i&&ili Ihc rcquircm¢iit5 of tlie CIMrilic5 Arl 2011 rthe Acl'l. I re￿￿Tt in r¢spec¢ oltny examinalion of the Charity's accounts carried out under seciion 145 of the 2011 Act and i carrying out mv ¢xamin?É lion I hai'e folloived all ihe appli¢ablt directions given by the Charily Commission under stclion 14Sl5llbl of Ilie Act. Independent exominer's sthtement Since ihe Charil}'s gl.oss ILi¢ome exc¢eded £250,000 youi. examiner must E¢ a mernber of a FKkd)' lisied itt seciioii 145 of Ihe 2011 Act. I confirm that l am qiialifi¢d 10 undertDkc the examination becaiise l am a membei. and Felloiv of th¢ A550ciiilion of C.liarily Ind¢p¢Jideiil Examiiiers, iithieh is one of tlie listed bodies. I hav¢ rompltt¢d tTry ex￿inatIon. I confirm Ihal no Inalleis have corne lo my alt¢nlion in conn¢r¢ion ivith the exaininaiioii gii'iiig iiie C' i%iili Ihc accoui)tiiig requiremeiils concErning Ihe foTlli and conlciil of aLtounts sei oiil in Ihe Charities (Accoiinls and Reponsl RegLilaiions 2008 oiher than an), requirement that Ihc accoiinls give a 'Irue and fairf vieiv ivhicli 15 nol a mallef considered as parl of an indepeiident exatniiialion. haire iio con¢errts aiid liave con1e a¢i'oss no oiher mall¢rs iii coiineclioii i¥iih the exailliiiaiioii 10 ifvhi¢h 2iteiiiion shfpuld be draii'n in this rcpon ill order (o enable a prop¢i' iindei'sianding of ihe accounts to be iEached. ricn IASC FAIA FeiE rellolv ofihe A5sociaiion of Charil! Independent Examiners Units l & 2 North Il'e$l 41 Talbot Street NotlinghaDI NGI 5GL Dale.. 1111212024 Page 6 Aurora Wellbeing Centres Statement ofFinan¢ial Activilies for the Year Ended 31 Mayeh 2024 Unr¢$trkt¢d funds General Designated RÈ5tricted funds Total 2024 Note Incollit and ENd0￿￿1¢￿*S from: Donatioiis lega¢ies Charitable aciiviiies 46.767 46.767 378,523 289,138 1,769 378,523 40,873 Other li￿ding activitios Ini'eslmEnt iiicotne 248,265 1,769 296,801 419,396 716 197 Expenditure on: {306,0281 1103,3551 1253,6741 1663,0571 Toial Expend&luiL {306,0281 1103,3551 1253,6741 IC)(13,0571 Nct lexpenditurcllincome Gross transfers beiii'een funds 19.2271 58,806 1103,3551 83,415 165,722 (142,2211 53.140 Nei nioveniail in fuiids 49,579 {19.940) 23,501 53.140 Reconciliation of fuDds Tolal lunds brouglil forward 64,276 1,501,863 196,229 1,762.368 Tolal funds ¢aTI'ied lorii'ard 17 113,855 1,481,923 219,730 1.815.508 All ot-tli¢ Il)ai-ily'5 aGlivitiGS dcKiv¢ tr￿17 vonlinyiiig opcratiDnJ dui-ing ili¢ abo%'c pcriod. Tlie lund5 breakdoiTrm for iht period 15 shoivii in nTrte 17. The ni>ies on pages 1110 23 form an integral part of thes¢ financial slalenients. Page 7 Aurora Wellbeing Centre& Staten)ent of FinanclAI Activltles for the Year Ended 31 MAreh 2024 {contln¢ied) Prior yeAr Unrestricted funds G¢n¢ral Dt5ignAted Restrieted fuSLds Total 2023 Nott lrttomt aud Emd0￿.￿l¢lll5 from.. Donali0115 and legacies Chariiable aciivilies Other trading activitie5 Iiivesimeni in£oJnc Other inC￿ne 57.526 99 40,251 691 163,134 57,526 282,794 40,982 691 163.134 282,695 731 Total In¢tsme 261,701 283,426 545,127 Expenditure on: Charii&ble aciii'iiies 1283.0301 98.0091 1203.842 {i84,8811 'roial Llpcnditurc 1283,030) 98.(KJ91 1203,8421 1584,8811 Net lexpcnditurellincome Gross Iratisfej's b¢iiireii fund5 {21.329) 11,560,246) (98,0091 -599,872 79.584 139,626 139,7541 Nel rnoN'emenl iii funds 1.501,863 39.958 139.754) Reeon¢lll#tltsn of Total fuiid5 broughi fornYaix4 1,645,851 156.271 1.802,122 ToEal t￿lidS carricd fOr￿￿1d 64,276 I,JOl,805 190,229 1,702 308 The note5 On pagrs 1110 23 form an TrDlegrnl part ofthesc tinancidl slaiernenls. Pagc 8 Aurora Wellbeing Centres (Registvation number: 1166462) Balance Sheet as #131 March 2024 2024 2023 Note Flxed #ssÈts Tal￿1b1¢ &5eis 12 1,493,027 Current asstts Dcbiors Cash al baiik all(l in ltsiid 26,182 468,028 75 392,545 14 494,210 392.620 Creditors= Amount5 fallin¥ due ivithin year 15 {171.7291 142,5691 Net turront #ssets 322.481 250.oil Net #ssets 1.815.508 .762,368 Funds of the tharhty: Restrl¢ted income fvnds R¢sirici¢d funds 17 219,730 196,229 Unr¢5trl¢ted ineoRDe fund$ Unre51ricted fund5 1,595,778 1,566,139 Total funi15 1815.508 1,762,368 The fjnancial siaiemenis on pages 7 10 23 %I'cre approi.ed by ihe Iriistee5. and authorised for i55ue o>n .2.71.1.11.?..Q24 and signed on their behalf by. Trustee The notes on PgE ge5 1110 23 fonn an inlegral part of the5t financial stateincnl5. Page 9 Avi'ora Wellbeing Centres Cash Flow Stateiiieni for the Year Ended 31 March 2024 2024 2023 Not¢ C8sh floii's from op¢r4ting a¢tivitit5 Nei ¢ag11 incomcllcxpcnditlire) 53,140 139.754) Adjuslmtn¢s to ¢a511 nom's from non-easb itena5 tkpreciaiioti Invesimenl incoiiie 110,086 .7691 104,635 16911 161.457 64,190 Ivorking £AI)ital adjustrnEnt5 {InLreaseJldeciei15e in debtors Iiicreasellde¢r¢tsse) in ¢r¢diloT5 Decrease in defenEd incojne {26,107) 29.160 23,030 14,7571 135.833 Net C2sh Ilous from opeitiiing aciiijilies 164.510 {53,1701 C9$h floM"$ from Invt5ting a¢tLVities Inteirst receivable and similar iii¢om¢ Tangible fixed asseis 1,769 190,7961 691 {101,0481 12 Net easji flows froni ini'esiing aciiiiiiies 189,0271 1100,357) Nel incJYasel(decrease) in cash and cash equii'alettis 75,483 153,727 Ca51i aiTrd ra31i ¢quii'alcn15 ai l April 392,545 546,272 Cash &nd cash ￿ul1'alentS ai 31 March 468,028 392.545 Recontiliation of ntt ¢Ash flow. to mov¢m¢nt in net (und$ IncTeaselldectrasel in ca511 75.483 1153,7271 Nel liijids al l April 2023 N¢1 fiinds ai 31 M&r¢h 2024 392,545 546.272 468.028 39? j45 All of thc floiv5 are derived from continuing opei'alions during the aboir tivo period The llOl¢S on pages 11 ¢0 23 fomi art integiiil part of ihlse finaii¢i&l siai¢nients. Page 10 Allrora Wellbeiiig Centj'es Notes to the Fiiiancial Statenleiits for the Year Ended 31 Mareh 2024 l Actountlng yolitles StAtement of eompllgnce Tlie financial sraienients have becn pirpared in accordance ivith tlie secoDd Edition of tlie Charities Siattincnl ol Recommcndcd Pi'acticc issued in Oclobcr 2019, the financial Reporting Siandard applicable in the United Kingdom atld R¢publiL olli"Iland (FRS 1021 and th¢ Chariiies A¢1 2011. Bhsl$ of pi'eiiaratlo Aurora Ivellbcing Cenires meets Ihe definiiion of a ptsblic benefii eniity Under l.'RS 102. AsSC15 liabililie5 aT¢ initially wognised al hisiorical cost or Iraiisaction value uiiless otlienvisc Slaied in Ihe Itlewani ceollniihg policy Jioies. CoiDg eoneern Tlie fiiiaiicial ￿￿tein¢l11S have been prepared oil a goi1￿ concern basi5. The Ituslccs asscss i%'lieihcr the use of goi112 concerii is appropi'iate i.e. ii'heihcr thcre air ony rnaierial un¢ertait)lies related lo ei'enls or conditions ihal may ca51 significaiil doubt on the ability Dr th¢ rharilv 10 ¢oIiiinu¢ &$ a goI￿g ¢oiiceiii. The In￿1¢¢5 Inake thi5 d&sessment respLcI uf a pcrivd of one year Irofti ihe dale of appilival of the tinancial siaien)enis. The Iiiistees have assessed that no material illlcertainlies exi51. Voluiitary income includiijg donaliuns, gifts, legacies and grants Ih41 provide core funding or are ora general naiure is recogni5¢d ivhen th¢ charit). has cntiilement io the in¢om¢, li is probable ihat the incorne ivill be received an(1 lh¢ aniount c￿1 bc iiicasured ivith sufticient reliability. Domftiloiii oiidleg¢iele$ Donations and legaci¢5 are rerognikd on a re¢¢ivabl¢ basis ii.h¢n receipt is probable and the amounl can be reliably rneasuicd. Grftiii& TecelvNble Gran15 are recognised ivhen Iht chaiil). has an eniiilement to th¢ funds and an), conditions linked lo thc granls hai'e been niet. Kvhere percomianct conditions arc allaclicd to the grani and are yet to be niei, thc incoiiie is re¢ognised as a liabilii}' and included on Ili¢ balaiice sheet as delerr¢d income to b¢ released. GifiNid Incornkng i'e50uires from l&x r￿14]M5 ui'e includ¢d in the Slai¢m¢nl i)f Financial Aclii'iLies at lh¢ same time as the gift 10 whi¢h they r¢laie. INve51Nie4ry1 liicome Dii'idends are recogniscd once ihe dividend ha5 b¢¢n d¢clarEII and llolifiration ha5 b¢en T¢¢LI￿.￿d of th¢ diNidend duc. Page 11 Aurora Wellbeing Centres Notes to the Financial Statements for the Year Ettded 31 Lvlarch 2024 (continued) Exp¢nditur¢ All ¢Apendiliire is ￿COgnised once there is a Itgul or constnictivc obligaiion lo ihal expendiliire. il is probable seiilcmeiil 1% required aT]d ihc dniuunl Ldli be inEa5111Ed IEliably. All c0515 are allocaled lu ihe dppliLdble LXPLndituit htadiiig that aggregaies 5iniilar cosis 10 thai caiegory,. Wheir costs cannoi be direcily atiribuied 10 particulai. headings they haiie allucaiLd on a b&sis consistent iviih th¢ iise of resoLirces, li'ith cenli'al stall cosis allocaied on the basis oftiine sp¢ni, and d¢pIEcTr&iioD ¢lia1'g￿ allocated on the portioii of Ilie Jssei's use. Oih¢r support ws¢s are allocaled based oji the spt'ead o(Slan'co￿s. C￿Or[lOble ffclivllles C.liaritable ¢xptiidilure coi)Iprises Ihose cosis incuired by Ihe Charity ii) Ili¢ deliiieiy of lis aclikiiies and seri'iccs foj. lis bettefitiaries. It includes both costs that can be allo¢&l¢d dir¢¢il)' io sucli aclii'ities and those costs of indirect naliire nccessar), io SUPPOrt Ihem. Government grfittts Govemineni £rJnts aiE recognised ai the fair i'alu¢ of the asset rcceived or recei%¥ble iihen Iheve is reasonable assuiznce Ihal the gratii conditions ii'ill be iiiel aiid lh¢ graiils ivill b¢ r¢¢¢ii'ed. A grai)I that specifies performance conditions is IfCO8tiised iii itjcome i¥heii the performance conditions are mcl. lyhere a 8ranl doe5 not spL¢ify' PCLforrnance condilion5 1115 1'ecognised in income i￿h¢R the procetd5 are trceii'ed or r¢¢¢ii'able. A graiil r¢¢eii'ed brforr the recogi)ilion crileTia are satisfied 15 rccognised as a liabilily. Taxfition Tlir ¥lidi"ily is iunbidu'tL'd iu lh¥ 1¢51S sei uiii io Portt¥roph l &.h¢dul¥ O vfih¥ F1That￿¥ ALI 2010 aTrLI Lh￿￿rUr¢ li meeis the defirtition ora Chai'itable ¢ornpany for UK corporation lax purposes. Accordingl>'. the charity is poienlially exernpi from taxation in resp¢ei of iii¢ome or capital gains r￿e1Ved ivithift ¢ai¢gori¢s ¢oi'¢ird by Chapter 3 Part I ol the Coryoraiion'fax Act 2010 or Section 256 01. the Taxation tsl- Char8¢able Gaiiis Act 1992, to the exlcnt that such ineoiiie orgains arc applied ¢xclu51vel)' lo cliarilable purposes. Tanglbl¢ fiA¢d a5set5 Iiidividual fixed asscts C05tino £500.00 or more are iiiiiiallv rceorded al cosl. Depr¢¢latlon hmortisation Depreciation is provided on tangible fixed assets so as t¥> I￿Til¢ off th¢ cost or valualioii, less any estin)ated residual i'alue, over their t.XPECted us¢ful economic life as lolloi%s'. As$tt ela55 Compiii¢r cquipment runii¢ur¢ and equipmeiil D¢pr¢tiatlon Method and rgte 33.3 10 slraighi line 20.op/o siraighi line slraight linc oi'cr the rcnijining life of ¢h¢ l¢ase 200/0 Sti?ight line Leaseliold iniproi'ernenls Viriual Museum Page 12 Aurora Wellbeing Cenlres Iyotes to the Financial Statements for the Year Ended 31 MArch 2024 (continued) Trad¢ debtors Tndc debtois uit &inounlS due from ¢ullonier$ f¢N merchandise sold or sen'ices perfol￿)ed in ihe ordinary COUTS¢ or business. Trade debtor5 recognisd ifiitially al th¢ IraTr5action price. They air 5ubsequenili' nieasiired at amoriised Cosi usinx il)e effeciive inierest nieihod, Icss pi'oi'isioti far iinpaitniciil. A provisioji for Ihc impaiiinent of debiors is esL2blished ivhei) there is Object￿￿e ci'idtnce Ihal the charity il'ill noi be able tD coll¢ct all amounts du¢ according to the oillginal (elms of the Jtceivables. C#s1i arjd Cash equlvwlents Cash and cash ffjuivlc lenls compris¢ cash on hand and Ccl11 d¢posits, aTKI oihcr ghort-leiTh highly IiqLILd ini'istmcnls Ihai ate readkly tot)i'enible lo a knoii'ii arno￿n[ olcash aiid are siibjeci to an insigiiificaiil T15k olchange iIi valu¢. Trade ttedltors Ti'a(Je Creditors are obligaiioiis ID pay for Eoods ￿ seri'ices ihdl lia¥'e been acouiird in tIK ordinaiy course of business from suppliers. Accounts payable classified as curreiit ligbililie5 if thc ¢h(lrii>' do¢s not hai'e an Iincondilional right, at the end of th¢ reportin¥ period, 10 defer seiilemeni of Ihe creditor for ai least livelve months aftei the teportiIig dale. Ir Ihere is ut)¢otidiiional righi io defei. seiilcnicnl for at least t￿¢1￿,¢ months ati¢i Ili¢ reptsrting dalt, Ihcy arc pr¢scnlcd as iion-¢urrent li&bilitie5. Tilde CT¢diloTS are r¢rogiiised iiiitiall). at the tran5LcIioii PTice and subsequenily tneasured at amortised ¢osi using Ihe effective interest melh￿. Borrowings InteiEst-bearillg boi'roiving5 are initially rccorded ai fair value, net Df Iransaciioii cosis. Inieresl-bearing boriDivings are 5ubseqiicnil>' ¢atried ai aniortised ¢osi, ii'iih Ihe difterence betiiecn the procceds, Jitt ofiraiisaclion c051s, and the atnoiint duc oli r¢d¢iiiplion beiiig re¢ogiiised as a charge to the over rhe ptriod of ihe relevaiil bL¥rr()ii'ithg. Inteirsl expense is recugnised on the basis of the el'teciive iiilerest tx¢iliod aNI 1% ii)cluded in interest payable at)d similar ¢haTges. Botyoiiitigs are classified as current liabililics unless ihe ha$ uiiconli¢ii)iial righi io defer seiilerneiil of tlie liability foT t I￿51 livelve months after the reporting dale. Funil 51ructure Uiii'eslricled iiieonie funds are genernl funds that arc available foi. u$¢ ai Il)¢ irusie¢s' dbs¢relion in furtherdnce ol'ilie objectii'es of the charit).. Designated funds al'e unreslricid fuiid5 aiid re50VTC¢S set oside lor specilic purposes at the discretioii uf the ITUSte&%. Reqlricted income fuiTrd5 air th05¢ donaled for u5t in a particular area or for specific puryoses. the use ofii'lii¢h is resii'i¢ied to ihat area ov purpose. Page 13 AurorA Wellbeing Centres Notes to the FinAncial Statements for the Year Elided 31 March 2024 (continued) Pensions and other post retlttmont oblhg#tloth$ The chai'ily operales a dcfjncd Cofftliibuiion pension s¢heme for einplosees. The asseis of the scheme are held s¢parnlely fiDm IhD.se of ihe charity. Pcllsioll c051s charges in the Siatcnienl or rilla￿la1 Aclii'ilies repTes¢nt the coniribuiiotis payable by ihe ¢haril} during Ihc Jcar. 2 Incorne fro￿ dollalion5 and legAfits Unrestricted TotRI 2024 Totul 2023 Dotjalioiis legJ¢i¢s', Donalion5 froni collipanics. Irusls and sinii121' proceeds Legacies Gift aid reclaimed Govemmeiil grants Oihei. inLoJne fix)tJi donations and legacies 21,069 17.978 17.978 1,365 4,930 23.859 4,930 23,859 35,092 46.767 46,767 57,526 3 Income from chAritAbl¢ g¢ilviti¢$ Restritled Total 20241 Total 2023 R¢511'icl¢d grdn13 Sundr). income 378,523 178,523 282,695 99 378,523 378.523 21S2,794 4 Itivestnient Intonie UJkre5trlcted funds Ceneral TotAI 2024 Tolal 2023 Iiiieitst Tectii'ablt and siinilaT incorne., Interest receivable on bank d¢pDsils 1,769 1,769 691 Pagc 14 Auroi'a Wellbeing Centres Notes to ihe Financial Statements for the Year Ended 31 I￿arCh 2024 (continued) S Grgnts donations Unrestricl¢d fund5 Restricted fvjhds Totnl fund5 National Lollei). Hci'ilage Fund Bas5eilaiv CC.G {Shefii¢ldl Primary Carc Nclivoik Masoiiic Lodgc Basseilaiv D15tri¢t C.vuii¢il Anonymoiis Estate of A￿c5 'fodd Sui)dry donaiions 209,416 132,275 6,071 209,416 132,275 6,071 5,000 4,930 12,500 17,998 37,100 4,930 12,500 17,998 28,769 8,331 46.767 378,523 425,290 6 Jrteoni¢ from oth¢r trhding a¢tivitie5 Unre5tri¢ttd fiirtds CenerAI Restricted funds I'olal funds TotAI 2023 Tradin8 income.. lop iIKDme trom sale ot donated 8r)ods )nd s¢rvices Sa1¢5 of good5 aiid 5ervi¢e$ Oiher trading incomc (Cafe) .ocal fiindiai5ing and 5tir¢l coll¢rlion in¢ornc Prop¢i'iy Yei)lal inconie 50,649 65.255 93,990 50,649 65,255 93,990 26,215 12,156 40.873 67,088 12,156 30,537 10,445 248,265 40.873 289,138 40,9112 Page 15 Aurora Wellbeing Centres Notes to the FinAncial Statements for the Year Ended 31 March 2024 {eontinued} 7 Exp¢ndlture ¢haritible activitie5 Unreslrlrted ds Restrltttd fund5 TotAI 2024 Total 2023 Adi'ertising & promotion BIL nk charges Beauty therap}, Cafe supplie5 Casiial siaft'ivages CompulcT cos15 Subscriptions IrrecoYerabl¢ VAT Equipn)eiii, funiiture &. eveni$ Fundrais￿ng & el'eiils HospitalilS' & r¢freshmenlS Insuraiices Licences & i)eiThits Premises expen.￿¢$ Prrnlingj poslage & slaiionco, Professional fees Oftice cosis 2,575 5,212 9,118 33.556 5,544 4,464 7,039 5,232 18,576 33.556 10,258 3,028 4,189 13,930 18,293 9.784 2.819 358 3,415 9,458 4.714 465 876 4,838 1.270 361 5,098 8,779 472 8) 13.617 1.742 446 5.098 4,308 737 3.347 912 5,903 3,200 fi.s.gn2 14,602 193 307 1,640 1.068 293234 104.635 17,029 130 12,016 7,691 19,707 17.finR CIl.SA% 4,927 77.176 17,774 12,847 Reni & storage Staff iravel Training Volunteer expenses Wages, Nl & pension Depreciation 300 22 1.285 172.271 110.086 111.945 378 1,473 559 146,641 678 1,495 1,844 318,912 110.086 18,945 Refunds 409.383 253,674 663,057 584.881 8 Ntt incomtngloutgohng t¢soiir¢e5 Net incolniii￿{OUlgO]ng) resources (or ihe )'car iiiclude= Page 16 Aurora Wellbeing Celltres Notes to the Financial StAtements for the Year Ended 31 M#reh 2024 (continued) 2024 202J Depirciation of fixed assets 10.086 104,635 9 Staff ¢o$i$ 'Th¢ agxiygale payroll r05ts iirr¢ a5 folloiNs'. 2024 2023 Staff costs diiring the y¢or were.. IV*ges and 54?laries Social %e¢uril> tom% Pension ¢osls 300,755 13,535 4,622 278,114 11,076 4,044 318,912 293,234 The Inonilily ai'ei'age iiumber of persons lin¢ludiiig seiiioi- llianag¢iiient leaii)) eniplo)'ed by Ihe charily duNJig thc )ear was as lolloivs.. 2024 No 2023 AveJ?ge niiinber olemployees 24 23 14 {2023- 111 of the aboi'e ¢rnploy¢¢s participated iti Ihc Dcfined Contribution Pension Schemes. Contribulions 10 ik eittployee pension sehcnics for the year totalled £4.62212023- £4,044). No etnployee received cmtsluinents afinore than £60,IKbO during the )'ear Tlie total eniployee benefiis of the kes managenieiil personnel of th¢ chaiil), i¥eir £38,87412023 £43:1141. 10 IDdtptnd¢nt EA#mlner f¢es Diiring ihe period, the fees pai'able l¢xclLiding VAT) to th¢ charity's Ind¢P￿dent examin¢r 12022: auditor) are anal)'sed a5 follows.. 2024 2023 Indepenikni Examinaiion Pityroll fees 1.480 1,647 1,210 .520 3,127 2.730 Pa¥t 17 Aurora Wellbeing Centres Noles lo the Finanelal Statements for the YeAr Ended 31 March 2024 (conilnued) I l TaxAtioD .1 li¢ charity is a regi5ttred charity and is Iherefoir QKcnipl Irom iaxaitoh. 11 Tangible fL¥ed asse¢$ Furnilurt equlpm¢iit Computer ¢quipmtnt Leasehold Virtual TotNI Cost Al l Awil 2023 Addilioiis 61,259 7,381 10,i78 1,574.289 83,415 130,117 1,776,243 90,796 At 31 MaTrh 2024 68,640 1.657.704 130.117 1,867.039 Dtprecilltlon Al l April 2023 Charge for ihe }'ear 52.265 5.271 9,118 1,460 149,741 77,331 52,802 26,024 203,926 10,086 Al 31 March 2024 57,536 10.578 227,072 78,826 374,012 Net book value Al 31 Maich 2024 11,104 1,430,632 51,291 1,493,027 At J l March 202J 8,994 1,460 1,424,$48 77,315 1,512,317 13 Debtors 2024 2023 Trade debtors 75 14 CAsh tssh tqulwxlehts 2024 2023 Lash Drt hand Cash at bli nk 410 467,618 410 392,13) 468,028 392.545 Page 18 Aurora Wellbeing Cenlres Noles to the Financial Statements for the Year Ended 31 MRrch 2024 (continued} IS CrEilitors.' #niollnts falllng due witbin one year 2024 2023 Trade creditor5 Oihei. loans Qihei. laxativn uiid Social 5ecuiil>' Oih¢i' ciEdi1013 39,078 120.000 10,017 2,634 11,507 12n,IK>O 8.135 2,927 171,729 142,509 The £120.000 is an interest free loan from Bas%etlaii. Disirici Council. I'1* Tru51ees air hopefiil ihai this loan iiill be rtlea5ed a5 grant aid in 2024-25. 16 ObligatiODS under leases and hire purcha$e contracts The total valu¢ of fului¢ niiiiinivm l¢&%¢ pa)iiienis ivas as folloii's.. 2024 2023 Viihiji one >ear 1,512 Pagc 19 Aurora Wellbeing Centres Notes to the Financial Siatements for the Year Enlled 31 March 2024 (contlnued) 17 Fuiids BalaDee at 31 fvl*r¢h 2024 B¥lon¢e at I April 2023 Rtsoitr¢e$ txpended rtsouroes Tr8nsfers Unrtttricted funds Geiierrtl General 64,276 296,801 1306,028) 58,806 13,1155 Deslgiiftled Heriiage Asseis liind 1,501,863 1103,355 81,415 1,481,923 Total Linrestricted funds 1.566,139 296,801 1409,3831 142,221 1,595,778 Restricttd funds Prosiate Programrne 'I'h¢rapy ￿nd IBtaulyl Flood Disastei. Proje¢1 DRI Beauty Il¢gac}, fund) Fitness &. NuiTlliOrt Progr4imme Aits & Heriiage Reaching Commuiiili¢s Public Heali11 Doncaster LWABC Faniily Th¢i'apy (Riin the Wall) H¢iiiag¢ Pr&j¢¢i Hei'ilage Mainienance Fuiid Herilti¥e Re5Llience fund 12,207 13,139 26,179 119,3251 (9,570) 111,2031 6.021 16,609 14,734 17,342 4,585 13,5311 {17,3421 12,6911 23,286 4,930 115,782) 13.1251 11,1951 (4,5531 1100,7301 9,398 1,805 9,064 138.297 4.511 26,000 32.033 140,143 2.303 24,435 115,694 69.287 46.048 124,4351 115,694 8,854 {47,4381 112,9951 Total re5tri(ted funds 196.229 419,396 1253.6741 1142,2211 219,730 TotAI funds 1,762,368 716.197 1663,057 1,815.508 Fund Iransf¢r5 Lepresent movements lo allocate internal charges foi. oi'erliead costs to various activities, to alloiv for fixed assei addi110115 tunded Ihiough I'csti-iclcd graiits but iio loiiger subjeci to reslriclion, some corirction5 io liisiori¢ fuiid balanc¢s bioughi fonyard. Pa¥¢ 20 Aurora Wellbeing Centre5 Notes to the Financial Statements for the Year Ellded 31 March 2024 {continued) The speciftc piirposes for ivliich ilie fiinds are to be applied are as folloiv5- 'I'hc Prosiate Pi'ogiamme Ispojisored b), Charii}' Aid l.-ound411ion dollorl 'ill Conlin￿ to oIler all malcs 4Yiih a pIDsiate ¢an¢er diagnosis lo attend the Woi'k50p LelllTe lo paiticipaie in an AiiiDra Pr05taie Cancer Extriise clnd supi)orl group. Therai)) fund (Beaulyl r¢pirseiils fuiidiJi8 receii-ed Specifically to support the provisioii vf Fl¢auty theiEp)' Iroaimtnls. -j.he Flood Di5astEI' Pioject Soutli YDrksTrii￿ CuTniitunii> fouiidaiion the pJDjeci proi'ide5 largeled enioiional 511PPtsrt 10 people alfeeied b). devastated b), Ihc tlooding tsfrering ivellbeing and mindfulness ¢lasses i'la d helpline &1)d il'orkshops. DRI Beauty (legacy fund) We offer beauty, hair and liolistic setvices ai oui. Donraster Roj'al Itifirmary {DRI) Ive also offrr a ivi¥ librai) and SLlPPOrt serkic¢. l iiness & Nutritioii Pix)gramme - This nai. group lias lauii¢h¢d iii September 2022 to ￿1pport caiicer palieiils (D be proactii'e iii their r¢coi'¢ry. Aris &. heriiage represents fuiiding fi'oni Basseilaii, District Council for heriiage aciii'ities. R¢a¢hin8 Comniunitics funding is £ 300k allocation split Dl'cr Ihrce yeais until 2027. li ivill support ijjot'e people to aeccss our scTh'icc5 and some core costs il is particularl)" supporiing Beauiy lholi51i¢ ireatment51 and our exetcise prograiiim¢. Public Health Doiicaster MND Aurora reccived luiiding for a )'ear from Public H¢alih in Donc&sler to develop a prDjecl lo pi'oi'ide a Ioiv c05t, service sptrifL¢. emotional and advocacy siiworl service foi. local tKopl¢ iliih ¢an¢er, Ihat ii'orks w'iih exisling scn'ices ￿ld specifically focust5 011 Ilie i'ery early stage of a possibl¢ caii¢er journey Ipre di&gnosiic} 421id the end of treatment phase Ifa15e Su￿Mil). Living Il'ith und Be)'ond Can¢¢i' pix)grnmme ILIVaBCI siippoiled bj th¢ Dasseilaiv CLG rLplacrd the Macmillan Basseilati. lundin8. This progiimme is dknlivered at our Worksop C.enlrc. This continues io eiiable IDcal people lo a¢¢ess Welb¢in8 Practitioners on a one to one basis, orteritsg l..1 assessments to fonn a plan of support foi. individual% aiid ii-lrh an exienslNe suppDJt ollèr aiid InforDiaiion. Familj. Therapj (Run the Walll repre￿￿15 fuiid5 raised sptLificall)' for this activitS'. Heritage FiitLd (NLHfi relut¢s io the application io fiind cxiensiie refiirbishm¢n13 i&ork io enable the biiildin8 in Woiksop io be Iransfomied in keepiiig ivith its origiiial character and to cxplore Heritage, Healili and Wellbeing wia iarious aciivitieg. Hei'iiage Mainlenance Fiind is ring-fenccd for a fi¥e-y¢ar maintenance pl￿g1'arnme thai didn'i slart iinlil July 2024 I11￿[b Ihe maiii h¢rilage fui)din8 ended. is a listed building and it inieiid8 to ensure Ihat Iiav¢ Ilie financial resilience io mainiain the building. Herilage Resilience Fund Tclatcs to a Second grant Imade by Ihe Nl.HF- li is restricted fuiid% until Marih 2025 and i'elales lo developing ke). roles that ivTrll suppori the suslainabilily ofihe organi5alion. Th¢ Herilagt A35el$ Idesignatedl fund ¢oinprises the Building and Virtual Miiseum. Th¢ Doncaster SY is specifically for suppori iii the Don¢Jsler ar¢a. Tr¢alment Packages (local ¥ii'irLgl l(> provide free ii"e&imeni packages for cancer palienis. Be Lnergy smaii CAB programme (his progranirne'5 funding 15 ntriv coTiiplele aiid balance Ifdnsferrcd ijito the general lurtds oftlie charity. Tlie aim of the proj¢¢i ivas io siippon vuliierable cli¢nts afteried by povert), ii'iih their eneiEY bills 10 pi'oi'ide advice and suppoit at o raseiioik l¢i'el. Kickstait-. Aurvra look paTt in th¢ tkpartmenl of ivoi'k and Pensions IDWPI wheme ihal created as ih¢ Kick51art Scheine ivhich alloi%'s einplo)'ers and galeivays to bid foi grnTrl funding io crcitie Iieiv emplDynieni opportunities (or ilie publi¢ benefit based on eligibility ci'iieria speLified b). D￿1P IKickslarl Scheme). Page 21 Aurora Wellbeing Centres Trloles to thc Finaiieial Statements for th¢ Year Ended 31 Ivlarch 2024 (continued) Prfior yeAr Bhlance at 31 March 2023 Bal#rtrt at I April 2022 Incoming r¢sour¢¢$ Re50UTre5 exi)end¢d I'ransft Unr¢strict¢d fund$ Geiierfjl Geiier41 ,645.851 261.701 1283.030) {1,560,2461 64,276 Desigiiiiled H¢rilag¢ Assets fiind 198,009} 1,599,872 1,501,863 TolHI UDreslricted funds 1,645.851 261,701 1381.0391 39,626 1,566,139 R¢$irlet¢d Prosiale Progrnnime Flood Disasier PIDje¢t DRI Beaut} {l¢gacy fiindi I'-ilness & Nulrilion PT081￿n￿¢ Public Ilealih Doiicaster LWABC Heritage Projeci Donca51er SY Projects Be Energy Smari ICABI Kick Stl£ ri Trcalmeiil Pa¢k)oes {lo¢al 1,878 17.016 17,719 3,893 24,415 82,219 37.500 (27,1711 (2.2821 12,207 14.734 17,342 4,585 9,064 138,297 1377} 2.930 6,969 150.943 82,875 (2,2381 123,2361 194,8651 {47,6021 13,9301 916 135,2731 3.930 1.962 1.225 11,962) {916) 2,209 12,5181 2,014 Total restricted funds 156,271 283,426 1203,842 139,626} 196,229 Tolal fllnds 1,802,122 545,127 1584.881} 1,762,368 18 All#ly$l$ of nel g$s¢ts beliytto fuDd5 Unrestricte 2024 Tot41 lund$ G¢n¢ral D¢$lgn41¢d R¢$iriet¢d Tangible fixed asseis Curreiil assets CurTent liabililic5 ,481,923 1.493,027 494,210 1171,729} 274.480 1171,729) 219,730 Toial llei asseis 113,855 1.481,923 219,730 1.815,508 Puge 22 Aurora Wellbeing Centirs Notes to the Financial St8temenls for the Year En(led 31 Ntarch 2024 {¢ontinued) Unre5trictt 2023 Gencr¥l Designattd Restricted 'langible fixed u55¢1s C1￿.LnI ￿$¢1$ Currcni liabilitie5 10,454 196,391 1142,5691 ,501,863 196.229 392,620 Il42,5691 Tolal net ass¢t5 64.276 ,501,863 196,229 1,762,368 19 Rtlaltd party frans%¢tLOllS Ther2 %vere no reluied part). ITansa¢iion5 in (he Year oi. iii the PlEI'iOUS period. 20 B¢n¢n¢s ITh kind Basstilaiv Disti'icl Couiicil wid Aurora Ivellbeing Ceniies hai'e sigiied a 25 }'ear l¢Jse for & p¢p￿￿onI rent fruni 2018118 for Ihe land and biiilding knoiin as the former Ceniral l.ibrarv, Mcmoi'ial Ai".et)iie, Ivorksop. 21 Tru51ecs reilluneratlon And expenses No irusiees, nor ali). IKrsons coiin¢¢ted I￿1(17 Ihcn), liai'e rec¢ived ary>' Irmuncralioii Irom Ihe cli&ril)' durii)g Ilie }'ear or during Iht previous p¢riad. No inistQQs hai'¢ ￿￿¢1￿,ed an). reimbui3ed ex￿nseg or othei. benefitq fmm the oharily duiing ihe yLar oi. dui'in¥ ¢li¢ pr¢i'ioll% period. Page 23