##
||||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|||||
##
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##
|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||
##
|15.|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|