2023-03-31-accounts - Natural Breaks Limited

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			Page
Report ofthe Trustees		1	to	9
Report ofthe Independent Auditors		10	to	12
Statement of Financial	Activities		13
Statement of Financial	Position		14
Statement. ofCash Flows			15
Notes to the Statement	ofCash Flows
Notes to the Financial	Statements	17	to	23
Detailed Statement of	Financial Activities	24	to	25

The trustees who are also directors of the charity for the purposes	The trustees who are also directors of the charity for the purposes		of	the Companies Act	the Companies Act	the Companies Act	the Companies Act	the Companies Act	2006, present	2006, present	2006, present	their	their	their	report with the	report with the	report with the
financial statements of the charity for the year ended 31 March 2023.					The		trustees		have	adopted			the			provisions	of
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland January 2019).											preparing their accounts (FRS 102) (effective 1
OBJECTIVES AND ACTIVITIES
Objectives and aims
To relieve the needs ofadults and children with disabilities and their			carers residing in the					North West			of	England				by:
Providing help, support and guidance.
Promoting health and well being through supporting	individuals		to	lead full		and active		lives.
Providing supported holidays.
Providing opportunities for respite.
Mission
We believe living an ordinary life can be extraordinary. commissioners and our strategic partners	Our mission			is to work			with people with			disabilities,						their families,
to develop and deliver excellent personalised services,
providing the highest standards ofsupport and care,
and best value for money
so that people with disabilities and complex needs and	their families		can live		more		fulfilling		and inclusive			lives.
Values
Our mission is underpinned through 'The Natural Breaks Way'; our		values being:
Person Centeredness
The people we support are at the heart ofeverything we do. We believe and confidence to fulfil their aspirations and dreams.					in	empowering			people to develop						the skills
Respect
We believe in paying due regard and consideration	for the feelings,			abilities and rights					ofothers.		Natural			Breaks is a
place where everyone feels valued and contributes	to making	a	difference.
Kind
We believe in the importance ofbeing caring and considerate best life.		in providing				support that			empowers		people			to		live their
Commitment
We are dedicated to working together to deliver an goals and aspirations.	exceptional		service where				people	are encouraged				to achieve their
Inclusive
We believe every individual has the right to live as	a valued member oftheir community,								creating		a sense			of
belonging and ability to positively contribute to that	community.
Creative
We are imaginative and resourceful in finding solutions which ofthe organisation.		meet		individual			needs and aspirations,					as	well			as those

e ofservices and activ	e ofservices and activ	ities we can provide in future years. Our plans for 2023-24 continue th	ities we can provide in future years. Our plans for 2023-24 continue th	is journey and include:
Ensuring we continue		delivering services in a safe and secure way by assessing the needs		and priorities ofpeople
we support,	workforce	availability, technological solutions and HM Government, commissioners and public health
guidance
Delivering	the financial	sustainability plan to increase income generation and tightly manage		expenditure
Developing	a pathway	to prepare to achieve CQC Outstanding status
Delivering	our Workforce Development		Strategy and implementing changes to our pay and	benefits, terms and
conditions,	health and	wellbeing support	to ensure we remain an attractive and competitive	employer
Rolling out Reviewing	our integrated care and rota how the services we provide		management system across our services fit with the 'a life not a service' concept and identifying how we could address
those other	needs
Developing	innovative	solutions to meet	the needs ofpeople with disabilities who fall outside	assessed needs
services

Registered	office
Millennium	Resource		Centre
Blenheim Street
Liverpool
Merseyside
L5 8UX
Trustees
K C Lloyd
JSteen (deceased 18.1.23)
I P Meyer
Mrs J Erskine
R Itiokiet
D G O'Shaughnessy		(appointed		19.6.23)
P H Weston	(appointed		19.6.23)
G Flanagan	(appointed		14.8.23)
Company Secretary
Mrs K Burke
Auditors
SB8P
Chartered Accountants			& Statutory		Auditors
Oriel House
2/8 Oriel Road
Bootle
Merseyside
L20 7EP

					31.3.23	31.3.22
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	F	E		f,
INCOME AND ENDOWMENTS	FROM
Donations and legacies			15,989	11,026	27,015	80,392
Charitable activities
Supported Living			3,337323		3,337323	3,051,439
Other trading activities				675	675	860
Investment income			2,983		2,983	941
Total			3,356,295	11,701	3,367,996	3,133,632
EXPENDITURE ON
Charitable activities
Supported Living			3,349,178	16,203	3,365,381	2,994,454
NET INCOME/(EXPENDITURE) Transfers between funds		15	7,117 32,095	(4,502) ~32,095i	2,615	139,178
Net movement in funds			39,212	(36,597)	2,615	139,178
RECONCILIATION OF FUNDS
Total funds brought forward			675,539	57,618	733,157	593,979
TOTAL FUNDS CARRIED FORWARD			714,751	21,021	735,772	733,157

				31.3.23	31.3.22
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	F	F
FIXEDASSETS
Tangible assets		14,674	11,059	25,733	29,092
CURRENT ASSETS
Debtors	12	325,103	450	325,553	322,781
Cash at bank and in hand		601,939	9,512	611,451	623,724
		927,042	9,962	937,004	946,505
CREDITORS
Amounts falling due within one year	13	(226,965)		(226,965)	(242,440)
NET CURRENT ASSETS		700,077	9,962	710,039	704,065
TOTAL ASSETS LESSCURRENT LIABILITIES		714,751	21,021	735,772	733,157
NET ASSETS		714,751	21,021	735,772	733,157
FUNDS	15
Unrestricted funds				714,751	675,539
Restricted funds				21,021	57,618
TOTAL FUNDS				735,772	733,157

		Notes	31.3.23 f	31.3.22
Cash flows from operating	activities
Cash generated from operations		1	/12,660)	22,089
Net cash (used in)/provided	by operating	activities	~12,660)	22,089
Cash flows from investing	activities
Purchase oftangible fixed assets			(2,596)	(4,501)
Interest received			2,983	941
Net cash provided by/(used	in) investing	activities	387	~6,660)
Change in cash and cash	equivalents	in
the reporting period Cash and cash equivalents	at the		(12,273)	18,529
beginning ofthe reporting	period		623,724	605,195
Cash and cash equivalents	at the end	of
the reporting period			611,451	623,724

	RECONCILIATION	RECONCILIATION	OF NET INCOME TO NET CASH FLOW FROM OPERATING	OF NET INCOME TO NET CASH FLOW FROM OPERATING	OF NET INCOME TO NET CASH FLOW FROM OPERATING	ACTIVITIES
						31.3.23	31.3.22
	Net income	for the reporting			period (as per the Statement of Financial
	Activities)					2,615	139,178
	Adjustments	for:
	Depreciation	charges				5,955	11,332
	Interest received					(2,983)	(941)
	Increase in debtors					(2,772)	(124,640)
	Decrease in	creditors				~15,475)	~2,646)
	Net cash (used in)/provided				by operations	)12,660)	22,089
2.	ANALYSIS OF CHANGES			IN	NET FUNDS
					At 1.4.22	Cash flow	At 31.3.23
						F
	Net cash
	Cash at bank and		in hand		623,?24	$12,273)	611,451
					623,724	$12,273)	611,451
	Total				623,724	/12,273)	611,451

2.	DONATIONS	AND LEGACIES	AND LEGACIES	AND LEGACIES
							31.3.23	31.3.22
							F	F
	Contributions	to	Activities				11,738
	Gifts and donations						9,974	10,674
	HMRC Covid	SSP						2,746
	Grants						5,303	66,972
							27,015	80,392
	Grants received,		included	in the	above, are	as follows:
							31.3.23	31.3.22
								F
	Job Retention	Scheme Grant					5,303	66,972
3.	OTHER TRADING ACTIVITIES
							31.3.23	31.3.22
							E	F
	Fundraising events						675	860
4.	INVESTMENT	INCOME
							31.3.23	31.3.22
							f
	Interest receivable						2,983	941
5.	INCOME FROM		CHARITABLE		ACTIVITIES
							31.3.23	31.3.22
					Activity			F
	Supported living		services		Supported	Living	2,972,288	2,728,701
	Social Learning		Outreach
	Income				Supported	Living	365,035	322,738
							3,337,323	3,051,439

							Support
						Direct	costs (see
						Costs f	note 7) f	Totals F
Supported		Living				2,717,066	648,315	3,365,381
SUPPORT		COSTS
				Human	Office	Premises	Governance
				resources F	costs f	costs	costs F	Totals F
Supported	Living			454,544	136,445	49,097	8,229	648,315
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is stated	after charging/(crediting):
							31.3.23 f	31.3.22 F
Auditors'	remuneration						5,799	4,669
Depreciation		-owned assets					5,955	11,332

There were no truste STAFF COSTS	es' expenses paid for	the year ended 31 March 2023 nor fo	r the year ended 31	March 2022.
			31.3.23 f	31.3.22 F
Wages and salaries			2,741,049	2,405,179
Social security costs			264,352	205,629
Other pension costs			71 007	56,578
			3,076408	2,667,386
The average monthly	number ofemployees	during the year was as follows:
			31.3.23	31.3.22
Charitable activity staff			108	103

	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS
						Improvements	Fixtures
						to	and
						property	fittings	Totals
						E		E
	COST
	At 1 April 2022					75,789	94,371	170,160
	Additions						2,596	2,596
	At 31 March 2023					75,789	96,967	172,756
	DEPRECIATION
	At 1 April 2022					75,789	65,279	141,068
	Charge for year						5,955	5,955
	At 31 March 2023					75,789	71,234	147,023
	NET BOOK VALUE
	At 31 March 2023						25,733	25,733
	At 31 March 2022						29,092	29,092
12.	DEBTORS:AMOUNTS		FALLING DUE WITHIN		ONE YEAR
							31.3.23	31.3.22
							E
	Trade debtors						297,698	289,913
	Other debtors						9,088	15,790
	Prepayments						18,767	17,078
							325,553	322,781
13.	CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
							31.3.23	31.3.22
							E	E
	Pensions						12,671	12,535
	Other creditors						119,105	103,498
	Accruals and deferred	income					95189	126,407
							226,965	242,440
14.	LEASING AGREEMENTS
	Minimum lease payments			under non-cancellable	operating	leases fall due as follows:
							31.3.23	31.3.22
							E
	Within one year						54,768
	Between one and five	years					54,768
							109,536

MOVEMENT	IN FUNDS	IN FUNDS
					Net	Transfers
					movement	between	At
				At 1.4.22	in funds	funds	31.3.23
				E		E	F
Unrestricted	funds
General fund				675,539	7,117	32,095	714,751
Restricted funds
Caravan Fund				16,357	(9,868)	5,020	11,509
Workforce Retention Take A Break Project		Fund		36,275 4,986	840 4,526	(37,115)	9,512
				57,618	~4,502)	$32,095)	21,021
TOTAL FUNDS				733,157	2,615		735,772
Net movement	in funds,		included	in the above are as follows:
					incoming	Resources	Movement
					resources	expended	in funds
Unrestricted	funds
General fund					3,356,295	(3,349,178)	7117
Restricted funds
Caravan Fund Workforce Retention Take A Break Project		Fund			1,621 840 9,240	(11,489) ~4,714)	(9,868) 840 4,526
					11701	~16203	~4502
TOTAL FUNDS					3,367,996	~3,365,361)	2,615

					Net
					movement	At
				At 1.4.21	in funds	31.3.22
					E
Unrestricted		funds
General	fund			576,650	98,889	675,539
Restricted funds
Caravan Fund Workforce Retention Take A Break Project			Fund	17,329	(972) 36,275 4,986	16,357 36,275 4,986
				17,329	40,289	57,618
TOTAL	FUNDS			593,979	139,178	733,157

Compara	tive	net mov	ement in funds, included in	the above are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
				F	E	E
Unrestricted		funds
General	fund			3,071,834	(2,972,945)	98,889
Restricted funds
Caravan	Fund			5,404	(6,376)	(972)
Workforce Retention Take A Break Project			Fund	51,408 4,986	(15,133)	36,275 4,986
				61,798	21,509	40,289
TOTAL	FUNDS			3,133,632	2,994,454	139,178

			31.3.23	31.3.22
INCOME AND ENDOWMENTS
Donations and	legacies
Contributions to	Activities		11,738
Gifts and donations			9,974	10,674
HMRC Covid SSP				2,746
Grants			5,303	66,972
			27,015	80,392
Other trading activities
Fundraising events			675	860
investment income
Interest receivable			2,983	941
Charitable activities
Supported living	services		2,972,288	2,728,701
Social Learning	Outreach	Income	365,035	322,738
			3,337,323	3,051,439
Total incoming	resources		3,367,996	3,133,632
EXPENDITURE
Charitable activities
Wages			2,378,520	2,127,818
Social security			233,355	181,900
Pensions			62,276	49,390
Daily activities			38,467	17,816
Childrens services expenditure			4448	30,458
			2,717,066	2,407,382
Support costs
Human resources
Wages			362,529	277,361
Social security			30,997	23,729
Pensions			8,731	7,188
Staff training, recruitment		and other	46,049	41,708
Staff benefits			6,238	15,133
			454,544	365,119
Office costs
Insurance			18,784	18,752
Carried fonvard			18,784	18,752

			31.3.23	31.3.22
Office costs
Brought forward			18,784	18,752
Telephone			18,266	18,649
Postage and	stationery		7,024	6,462
Sundries			22,067	26,313
Bank charges			447	940
Equipment expensed			14,806	11,401
I.T.support costs			34,342	31,464
Company development			6,611	10,232
Legal			14,098	7,845
Covid support	expenditure			1,694
			136,445	133,752
Premises costs
Rent, rates & dilapidation			43,142	69,890
Improvements	to property	depreciation		5,053
Fixtures and fittings depreciation			5,955	6,279
			49,097	81,222
Governance	costs
Auditors' remuneration			5,799	4,669
Accountancy	fees		2,430	2,310
			8,229	6,979
Total resources	expended		3,365,381	2,994,454
Net income			2,615	139,178