2020-08-31-accounts

Company Registration Number - 09687513

The Charity Registration Number is :- 1172089

Lifebridge ASEND Report and Accounts

31 August 2020

Lifebridge ASEND

Report and accounts for the year ended 31 August 2020

Contents

	Page
Trustees' Annual Report		1
Statement of directors' responsibilities		9
Independent Examiner's Report		10
Funds Statements:-
Statement of Financial Activities		13
Balance sheet		17
Cash flow statement		19
Notes to the accounts		22

Trustees’ Annual Report for the period

From Period start date To Period end date

1[st] Sept 2019 31[st] August 2020

Charity name

LifeBridge ASEND

Charity registration number

1172089

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	LifeBridge ASEND act as a resource for young people with special educational needs and disabilities in the Greater Manchester, South Lancashire and surrounding areas by providing support, educational, physical and other activities to improve their life chances and wellbeing. We respond to the changing needs of current and future learning, to maximise the potential of every individual who participates.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	As a Specialist Post-19 Institution, we provide educational, enrichment and vocational opportunities to young adults between the ages of 19 and 25 with special needs, remaining focused on their individual needs. LifeBridge ASEND also offers extended non-educational provision for young adults beyond the age of 25 up to 30. Our priority is to support young people with SEND to prepare themselves for adulthood, whilst working towards becoming more independent and ultimately gaining employment. The Post-19 offer we deliver at LifeBridge ASEND provides an ‘adult’ environment for those young people who want to work; the offer helps to increase their confidence and ability to perform successfully in the workplace, the local community and the wider society. Young adults with special educational needs can be isolated in their local community. LifeBridge supports young adults with learning disabilities to organise social activities for themselves within the wider community.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity	Para 1.18	The trustees have regard to Charity Commission guidance and are clear that LifeBridge ASEND is beneficial to a sufficiently wide section of the public and is not run for any particular personal benefit or gain. Being mindful of the core

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	Commission on public benefit		purposes of the charity underpins all of the decision making processes, policies, practices and procedures undertaken by LifeBridge ASEND.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	Not applicable LifeBridge ASEND does not make any grants
Policy on social investment including program related investment	Para 1.38	Not applicable LifeBridge ASEND does not make any social investment
Contribution made by volunteers	Para 1.38	Not applicable LifeBridge ASEND does not have any volunteers
Other		Not applicable

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	In spite of the global pandemic, the main achievements of LifeBridge ASEND during this year are: • remaining open to all young adults and their families who needed us during the lockdown • providing education and support in both a physical and online manner during the last year • identifying a more appropriate and single storey premises as our long-term home which has good indoor and outdoor spaces, and in which we have begun capital investment made possible by the significant rent reduction now payable • relocating the entire provision from our previously unsuitable premises • restructuring the operational leadership for the organisation including replacing key staff with new people who have the right skill set to better support our objectives and vision for our young adults

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Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	During this year, these are the main achievements of the young adults with learning disabilities who we work with, supported by our staff team: • 35 young adults have attended for a fulltime educational programme during this year • 7 young adults have been supported into paid employment during this year • 3 young adults have been supported into voluntary employment during this year • 24 young adults have been supported into work experience placements during this year • 35 young adults have been supported to attend recreational and leisure activities on a weekly basis (via remote learning platforms during lockdown) in order to promote social welfare • setting up and running a very successful Summer Club offer open to all, which was attended by 14 young adults
Performance of fundraising activities against objectives set	Para 1.41	Due to the national lockdown, our planned fundraising has taken a hit, and our last fundraising event was early on in this year. This event was very successful and raised more than we had anticipated. Once national and local social distancing restrictions lift, and our families become more confident with mixing, we do plan to host a similar event, possibly in Autumn 2021 depending upon Covid-19 case data at the time (we are in one of the top 10 areas nationally for Covid-19 cases as of May 2021). We were similarly unable to run our usual other fundraising activities of mini market enterprise sales and charity bag packing this year but will restart these, as soon as we are able to. Fundraising monies raised were used (together with some of our reserves) in order to offer a reduced price per head per day for our Summer Club offer that was open to all of our young adults.
Investment performance against objectives	Para 1.41	LifeBridge ASEND does not make any investments.
Other		LifeBridge ASEND also received a donation of £600 from the Gardeners Trust which was made by that charity with the specific intention of supporting the purchase of an Apple MacBook for one of our young adults who is registered blind and has very limited sight. The purchase of this ICT kit has enabled him to use suitable assistive technology to enhance both his learning and his online social media networking with his peers. LifeBridge ASEND paid the remainder of the cost towards the full purchase price for him. LifeBridge ASEND also received a donation of an Apple iPad

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and a talking watch for one of our young adults from the RNIB.

Financial Review

Review of the charity’s financial position at the end of the period	Para 1.21	We have included our full accounts for this year which have been independently examined externally. Our financial position remains extremely strong. We continue to meet the ESFA Health Check in order to operate & receive funding from the ESFA for our young adults on their full-time educational programmes.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	We are required by the ESFA to hold a significant contingency to cover our operational costs for a period of 3 months in the event of exceptional circumstances that might interrupt the normal flow of grant funding from central and local Government. We are also purposefully building up reserves in order to be able to make ongoing investment as capital works for our new premises.
Amount of reserves held	Para 1.22	LifeBridge ASEND held total reserves of £163,317 (2019: £147,771) at the end of this year, of which £132,486 (2019: £116,912) was restricted. As a Specialist Post-19 Institution we are required by the Department of Education to have a contingency fund sufficient to cover between 3 and 6 months running costs. In addition, we have secured a long term lease of 25 years on accommodation provided by Bolton Local Authority. We will be carrying out repairs and remodelling to the premises including a new roof. Funds have been put aside in anticipation of this development.
Reasons for holding zero reserves	Para 1.22	Not applicable
Details of fund materially in deficit	Para 1.24	Not applicable
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	Not applicable

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	The principle funding streams are through grant funding from the Department for Education through the ESFA and through Bolton Metropolitan Borough Council to provide our core educational programmes.
Investment policy and objectives including any social investment policy adopted	Para 1.46	N/A

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A description of the principal risks facing the charity	Para 1.46	The principle risk would be change in Government policy around the provision of education for post- 19 young adults with SEND and any change to levels of grant funding as a result.
Other		N/A

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	The governing document is a memorandum and articles of incorporation.
How is the charity constituted? (e.g. unincorporated association, CIO)	Para 1.25	LifeBridge ASEND is a registered charitable company limited by guarantee.
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	The charity may by ordinary resolution appoint a person who is willing to act to be a trustee and the trustees may appoint a person who is willing to act to be a trustee.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	We have put together Trustee Information and recruitment packs. New Trustees, after a meet up with either the Director of Provision or Chairperson and attendance as an observer of a board meeting will then complete the necessary recruitment pack and induction which encompasses information about their legal responsibility, the constitution, financial statements, and recent Board minutes, decision making and papers. They are also given information about their role as a Trustee and what is expected of them. Safeguarding, Prevent and GDPR training is an essential requirement for all Trustees.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	LifeBridge ASEND is managed by a Trustee Board of strong and enthusiastic Trustees all of whom have experience in working with young people with special educational needs and disabilities. The Chair is the head teacher of Rumworth Special School. The Board currently comprises of three individuals and are working to ensure that the process of governance remains robust and have a level of clarity that provides an appropriate quality assurance.
Relationship with any related parties	Para 1.51	See the related party note in the accounts for this information.
Risk management		The Board has assessed and reviewed the major risks which the Charity is exposed to and has put

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in place systems and procedures to mitigate those risks. The main financial risks to the Charity are changes in DFE and Local authority funding streams which fund the Charity's core service and sustainability and changes in central and local government policy which could affect this. Risks to funding are considered as part of our business and strategic planning process and the planning of building reserves for the future. Internal risk management is dealt with by appropriate risk assessments and tight processes and procedures which are monitored and reviewed to ensure the charity meets its legal and operational objects and which are accountable to OFSTED in addition to Companies House and the Charity Commission.

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Reference and Administrative details

Charity name	LifeBridge ASEND
Other name the charity uses	LifeBridge PLUS
Registered charity number	1172089
Charity’s principal address	Rumworth School Armadale Road Ladybridge Bolton BL3 4TP

Names of the charity trustees who manage the charity

1 2 3 4	Trustee name GaryJohnson Susan Banister Caroline Dawson	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
		Chair	Wholeyear
			Wholeyear
			Wholeyear

Corporate trustees – names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name	**Dates acted if not for whole year **
LifeBridge ASEND does not own any property

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	Not applicable
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	Not applicable
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	Not applicable

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Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address
None
Name of chief executive or names of senior staff members (Optional information)
Senior Staff Member: Jane Haslam (Head of LifeBridge ASEND)

Senior Staff Member: Jane Haslam (Head of LifeBridge ASEND)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

None

Other optional information

None

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Statement of the Directors Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

• to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature Full name[Gary Johnson ] Position (eg Secretary, Chair of Trustees Chair, etc) Date 21st June 2021

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Lifebridge ASEND

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 August 2020

I report to the Trustees on my examination of the financial statements of the charitable company on pages 13 to 39 for the year ended 31 August 2020 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 22.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 9, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

Since the charitable company's gross income exceeded £250,000, the charitable company's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of The Instutute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

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Lifebridge ASEND

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

The gross income of the charitable company in the year ended 31 August 2020 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of The Instutute of Chartered Accountants in England and Wales;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

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Lifebridge ASEND

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Signed:-

Stephanie Stevens - Independent Examiner

The Instutute of Chartered Accountants in England and Wales

Shaw House 1 Shaw Street Ashton-under-Lyne Lancashire OL6 6QJ

This report was signed on 21 June 2021

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Lifebridge ASEND - Statement of Financial Activities for the year ended 31 August 2020

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 August 2020, as required by the Companies Act 2006)

Current year Unrestricted Funds 2020 £ Income & Endowments from: Donations & Legacies A1 4,716 Charitable activities A2 80,404 Investments A4 20 Other A5 54 Total income A 85,194 Expenditure on: Raising funds B1 9 Charitable activities B2 85,213 Other B3 - Total expenditure B 85,222 Net income for the year (28) Net income after transfers A-B-C (28) (28) Reconciliation of funds:- E Total funds brought forward 30,859 Total funds carried forward 30,831 SORP Ref Net movement in funds	Current year Restricted Funds 2020 £ - 606,892 - - 606,892 30 591,288 - 591,318 15,574 15,574 15,574 116,912 132,486	Current year Total Funds 2020 £ 4,716 687,296 20 54 692,086 39 676,501 - 676,540 15,546 15,546 15,546 147,771 163,317	Prior Year Total Funds 2019 £ 3,803 642,359 17 466 646,645 - 608,301 180 608,481 38,164 38,164 38,164 109,607 147,771

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 22 to 39 form an integral part of these accounts.

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Lifebridge ASEND - Statement of Financial Activities for the year ended 31 August 2020

Lifebridge ASEND - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from: Donations & Legacies A1 Charitable activities A2 Other trading activities A3 Investments A4 Other A5 Total income A Expenditure on: Raising funds B1 Charitable activities B2 Other B3 Tax on surplus on ordinary activiti B3 Other taxation B3 Total expenditure B B4 Net income for the year Transfers between funds C Net income after transfers Reconciliation of funds:- E Total funds brought forward Total funds carried forward Net movement in funds SORP Ref Net gains on investments	Prior Year Unrestricted Funds 2019 £ 3,803 65,205 - 17 466 69,491 - 78,023 180 - - 78,203 - (8,712) - (8,712) (8,712) 39,571 30,859	Prior Year Restricted Funds 2019 £ - 577,154 - - - - 577,154 - 530,278 - - - - 530,278 - 46,876 - 46,876 46,876 70,036 116,912	Prior Year Total Funds 2019 £ 3,803 642,359 - 17 466 646,645 - 608,301 180 - - 608,481 - 38,164 - 38,164 38,164 109,607 147,771

All activities derive from continuing operations

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'

The notes attached on pages 22 to 39 form an integral part of these accounts.

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Lifebridge ASEND - Statement of Financial Activities for the year ended 31 August 2020

Movements in revenue and capital funds for the year ended 31 August 2020

Revenue accumulated funds

Unrestricted Funds 2020 £ Accumulated funds brought forward 30,859 (28) 30,831 Closing revenue funds 30,831 Summary of funds Unrestricted and Designated funds 2020 £ Revenue accumulated funds 30,831 Recognised gains and losses before transfers	Restricted Funds 2020 £ 116,912 15,574 132,486 132,486 Restricted Funds 2020 £ 132,486	Total Funds 2020 £ 147,771 15,546 163,317 163,317 Total Funds 2020 £ 163,317	Last year Total Funds 2019 £ 109,607 38,164 147,771 147,771 Last Year Total Funds 2019 £ 147,771

The notes attached on pages 22 to 39 form an integral part of these accounts.

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Lifebridge ASEND - Statement of Financial Activities for the year ended 31 August 2020

Lifebridge ASEND

Income and Expenditure Account for the year ended 31 August 2020 as required by the Companies Act 2006

Income Income from operations Interest receivable Other operating income Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Depreciation and amortisation Fundraising costs Governance costs Other expenditure Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year Net income after tax in the financial year Net income before tax in the financial year Investment income	2020 £ 692,012 20 54 692,086 692,086 667,967 7,809 39 725 - 676,540 15,546 - 15,546 15,546	2019 £ 646,162 17 466 646,645 646,645 602,856 5,320 - 125 180 608,481 38,164 - 38,164 38,164

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 22 to 39 form an integral part of these accounts.

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Lifebridge ASEND - Balance Sheet as at 31 August 2020

Note SORP Ref Fixed assets A Tangible assets 9 A2 Current assets B Debtors 10 B2 Cash at bank and in hand B4 Total current assets Creditors: amounts falling due within one year 11 C1 Net current assets The total net assets of the charity Restricted funds Restricted Revenue Funds 16 D2 Unrestricted Funds Unrestricted Revenue Funds 16 D3 Designated Funds Total charity funds The total net assets of the charity are funded by the

2020 2019 £ £ 19,407 27,216 5,816 15,801 338,587 267,370 344,403 283,171 (200,493) (162,616) 143,910 120,555 163,317 147,771 132,486 116,912 132,486 116,912 30,831 30,859 30,831 30,859 163,317 147,771 funds of the charity, as follows:-

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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Lifebridge ASEND - Balance Sheet as at 31 August 2020

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 12.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Gary Johnson

Trustee Approved by the board of trustees on 21 June 2021

The notes attached on pages 22 to 39 form an integral part of these accounts.

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Lifebridge ASEND

Cash Flow Statement for the year ended 31 August 2020

Cash flows from operating activities A Cash flows from investing activities Interest received Purchase of property, plant and equipment Net cash provided by investing activities B Cash flows from financing activities Net cash provided by operating activities as shown below	2020 £ 71,197 20 - 20	2019 £ (71,658) 17 (21,966) (21,949)
Net cash provided by financing activities C Overall cash provided by all activities Cash movements Change in cash and cash equivalents from activities in the year ended 31 August 2020 Cash and cash equivalents at 1 September 2019 Change in cash and cash equivalents due to exchange rate movements A+B+C Cash at bank and in hand less overdrafts at 31 August	- 71,217 71,217 267,370 - 338,587	- (93,607) (93,607) 360,977 - 267,370

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Lifebridge ASEND

Cash Flow Statement for the year ended 31 August 2020 Lifebridge ASEND

Cash Flow Statement for the year ended 31 August 2020 - Continued

Reconciliation of net income to net cash flow from operating activities

Net income as shown in the Statement of Financial Activities Adjustments for :- Depreciation charges Write downs of investments Net unrealised losses on investment assets Dividends, interest and rents from investments Decrease in debtors Increase in creditors, excluding loans Net cash provided by operating activities A Analysis of cash and cash equivalents Cash in hand at for the year ended 31 August 2020 Notice deposits - (less than 3 months) Total cash and cash equivalents	15,546 7,809 - - (20) 9,985 37,877 71,197 2020 £ 338,587 - 338,587	38,164 5,320 - - (17) 8,376 (123,501) (71,658) 2019 £ 267,370 - 267,370

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Lifebridge ASEND

Cash Flow Statement for the year ended 31 August 2020

Lifebridge ASEND

Cash Flow Statement for the year ended 31 August 2020 - Continued

Cash Total Analysis of change in net debt	At start of year 267,370 267,370	Cash Flows and 71,217 71,217 71,217	At end of year 338,587 71,217 71,217

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Lifebridge ASEND

Notes to the Accounts for the year ended 31 August 2020

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of specified services it is deferred until the criteria for income recognition is met.

Interest receiveable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams.The Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

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Lifebridge ASEND

Notes to the Accounts for the year ended 31 August 2020

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

Policies relating to expenditure on goods and services provided to the charity.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is based on numbers of young people on the different pathways and also by proportional to income.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition. Assets below £100 are not capitalised.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Plant and machinery 20 % straight line Motor vehicles 33 % straight line

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

23

Lifebridge ASEND

Notes to the Accounts for the year ended 31 August 2020

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

Financial instruments are not significant to the charity's financial position or performance

5 Net surplus before tax in the financial year

Net surplus before tax in the financial year
	2020	2019
	£	£
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets	7,809	5,320

24

Lifebridge ASEND

Notes to the Accounts for the year ended 31 August 2020 6 Staff costs and emoluments

Salary costs Salaries excluding trustees Total salaries, wages and related costs	2020 £ 451,970 451,970	2019 £ 416,330 416,330

SECONDED AND THIRD PARTY STAFF - The above staff are seconded from Rumworth School and as such are not directly employed by the Charity.

7 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

8 Deferred income - Restricted funds

Current Year Education and Skills Funding Agency Department for Education Total These deferrals are included in creditors Prior Year Education and Skills Funding Agency Department for Education Total These deferrals are included in creditors	Opening Deferrals £ 52,010 17,241 69,251 Opening Deferrals £ 53,350 - 53,350	Released from prior years £ (52,010) (17,241) (69,251) Released from prior years £ (53,350) - (53,350)	Received less released in year £ 53,475 - 53,475 2020 £ 53,475 Received less released in year £ 52,010 17,241 69,251 2019 £ 69,251	Deferred at year end £ 53,475 - 53,475 2019 £ 69,251 Deferred at year end £ 52,010 17,241 69,251 2018 £ 53,350

25

Lifebridge ASEND

Notes to the Accounts for the year ended 31 August 2020

9 Tangible fixed assets

Current Year Cost At 1 September 2019 Transfers to fixed assets At 31 August 2020 Depreciation At 1 September 2019 Charge for the year Transfers and adjustments during the year At 31 August 2020 Net book value At 31 August 2020 At 31 August 2019 10 Debtors Trade debtors Prepayments and accrued income Other debtors 11 Creditors: amounts falling due within one year Trade creditors Accruals Deferred Income - Restricted funds 12 Income and Expenditure account summary At 1 September 2019 Surplus for the year At 31 August 2020	Plant & Machinery £ 23,783 - 23,783 6,382 6,728 - 13,110 10,673 17,401	Motor Vehicles £ 12,495 6,000 18,495 2,680 1,081 6,000 9,761 8,734 9,815 2020 £ 2,145 3,671 - 5,816 2020 £ 82,488 64,530 53,475 200,493 2020 £ 147,771 15,546 163,317	Total £ 36,278 6,000 42,278 9,062 7,809 6,000 22,871 19,407 27,216 2019 £ 2,250 10,551 3,000 15,801 2019 £ 81,559 11,806 69,251 162,616 2019 £ 109,607 38,164 147,771

26

Lifebridge ASEND

Notes to the Accounts for the year ended 31 August 2020

13[Post balance sheet events]

On 19th May 2021, a legal dispute with a landlord regarding historical rent was settled for the sum of £60,467. This has been fully provided for in the accounts.

Related party transactions	2020	2019
	£	£
Rumworth School
The following Trustees are employed by Rumworth School: Gary Johnson (Head) and
Caroline Dawson (Assistant Head). Susan Banister (Trustee) is Chair of Governors for
Rumworth School.
Rumworth School and Lifebridge ASEND work closely together to enable both
organisations to meet the requirements of Ofsted and maximise the outcomes of young
people. Staff employed by Rumworth School are seconded to Lifebridge ASEND and their
salary costs are recharged. A management fee is also charged for the provision of this
service, which includes the payroll service, HR advice, support and administration,
recruitment, Occupational health and exam administration services.
Amount recharged for staff costs	451,970	416,330
Management fee	27,000	27,000
Outstanding balance at reporting date, and any doubtful debt provisions	74,747	78,040

14 Related party transactions

15 Particulars of how particular funds are represented by assets and liabilities

At 31 August 2020 Tangible Fixed Assets Current Assets Current Liabilities At 1 September 2019 Tangible Fixed Assets Current Assets Current Liabilities	Unrestricted funds £ 19,407 134,920 (123,496) 30,831 Unrestricted funds £ 27,216 97,008 (93,365) 30,859	Designated funds £ - - - Designated funds £ - - - -	Restricted funds £ - 209,483 (76,997) 132,486 Restricted funds £ - 186,163 (69,251) 116,912	Total Funds £ 19,407 344,403 (200,493) 163,317 Total Funds £ 27,216 283,171 (162,616) 147,771

27

Lifebridge ASEND

Notes to the Accounts for the year ended 31 August 2020

16[Change in total funds over the year as shown in Note 15 , analysed by individual funds]

Funds brought forward from 2019 Movement in funds in 2020 See Note 17 £ £ Unrestricted and designated funds:- Unrestricted Revenue Funds 30,859 (28) Total unrestricted and designated funds 30,859 (28) Restricted funds:- Bolton Metropolitan Borough Council 37,925 (3,721) Department for Education - 31,059 Education and Skills Fund Agency 78,987 (11,764) Total restricted funds 116,912 15,574 Total charity funds 147,771 15,546 17 Analysis of movements in funds over the year as shown in Note 16 Income Expenditure 2020 2020 £ £ Unrestricted and designated funds:- Unrestricted Revenue Funds 85,194 (85,222) Restricted funds:- Bolton Metropolitan Borough Council 191,414 (195,135) Department for Education 31,059 - Education and Skills Fund Agency 384,419 (396,183) 692,086 (676,540)

Funds carried forward to 2021 £ 30,831 30,831 34,204 31,059 67,223 132,486 163,317 Movement in funds 2020 £ (28) (3,721) 31,059 (11,764) 15,546

28

Lifebridge ASEND

Notes to the Accounts for the year ended 31 August 2020

18 The purposes for which the funds

Unrestricted and designated funds:- These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. Restricted funds:- Bolton Metropolitan Borough Council Educational funding Department for Education Capital expenditure such as buildings or equipment. Education and Skills Fund Agency Educational funding

19 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

29

Lifebridge ASEND

Detailed analysis of income and expenditure for the year ended 31 August 2020 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

20 Donations, Grants and Legacies

20 Donations, Grants and Legacies
Current year Unrestricted Funds 2020 £ Donations and gifts from individuals 4,716 4,716 Total Donations, Grants and Legacies A1 4,716 21 Income from charitable activities - Trading Activities Current year Current year Unrestricted Funds 2020 £ Primary purpose and ancillary trading 80,404 80,404 Current year Unrestricted Funds 2020 £ - Small donations individually less than £1000 Lifebridge Plus Total Primary purpose and ancillary trading Bolton Metropolitan Borough Council Total donations and gifts from individuals Grants from public bodies to fund charitable activities	Current year Unrestricted Funds 2020 £ 4,716 4,716	Current year Restricted Funds 2020 £ - -	Current year Total Funds 2020 £ 4,716 4,716	Prior Year Total Funds 2019 £ 3,803 3,803 3,803 Prior Year Total funds 2019 £ 65,205 65,205 Prior Year Total Funds 2019 £ 177,226
		- Current year Restricted Funds 2020 £ - - Current year Restricted Funds 2020 £ 191,414	4,716 Current year Total Funds 2020 £ 80,404 80,404 Current year Total Funds 2020 £ 191,414

30

Lifebridge ASEND

Detailed analysis of income and expenditure for the year ended 31 August 2020 as required by the SORP 2015

Department for Education Total grants from public bodies Education and Skills Funding Agency	- - -	384,419 31,059 606,892	384,419 31,059 606,892	399,928 - 577,154

31

Lifebridge ASEND

Detailed analysis of income and expenditure for the year ended 31 August 2020 as required by the SORP 2015

Grants from public bodies to fund charitable activities - Prior Year analysis

----- Start of picture text -----
Prior Year Prior Year Prior Year
Unrestricted Restricted
Total Funds
Funds Funds
2019 2019 2019
£ £ £
Prior Year - 577,154 577,154
Total Income from charitable activities
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds
Total Funds
Current year Funds Funds
2020 2020 2020 2019
£ £ £ £
-
Total income from charitable trading 80,404 80,404 65,205
Income from funders - 606,892 606,892 577,154
Total from charitable activities A2 80,404 606,892 687,296 642,359
----- End of picture text -----

22 Total Income from charitable activities

Income from charitable activities - Prior Year analysis

Prior year Total income from charitable trading Income from funders	Prior Year Unrestricted Funds 2019 £ 65,205 - 65,205	Prior Year Restricted Funds 2019 £ - 577,154 577,154	Prior Year Total Funds 2019 £ 65,205 577,154 642,359

32

Lifebridge ASEND

Detailed analysis of income and expenditure for the year ended 31 August 2020 as required by the SORP 2015

23 Investment income

Bank Interest Receivable Total investment income A4 24 Other income and gains Current year Total other income A5 Other income	Current year Unrestricted Funds 2020 £ 20 20 Current year Unrestricted Funds 2020 £ 54 54	Current year Restricted Funds 2020 £ - - Current year Restricted Funds 2020 £ - -	Current year Total Funds 2020 £ 20 20 Current year Total Funds 2020 £ 54 54	Prior Year Total Funds 2019 £ 17 17 Prior Year Total Funds 2019 £ 466 466

25 Expenditure on charitable activities - Direct spending

Current Year Total direct spending B2a Management fees Lifebridge Plus costs Wages and salaries - Charitable activities Awards for All Consulting Other charitable activity expenditure Educational expenditure Equipment expensed Hygiene/ Personal Care Travel and Subsistence - Charitable Activities	Current year Unrestricted Funds 2020 £ 54,470 512 7,017 - - 25 2,808 3,240 - 10 68,082	Current year Restricted Funds 2020 £ 397,500 2,087 - - 10,746 185 20,592 23,760 521 287 455,678	Current year Total Funds 2020 £ 451,970 2,599 7,017 - 10,746 210 23,400 27,000 521 297 523,760	Prior Year Total Funds 2019 £ 416,330 1,170 12,274 7,777 18,526 109 35,800 27,000 1,505 639 521,130

33

Lifebridge ASEND

Detailed analysis of income and expenditure for the year ended 31 August 2020 as required by the SORP 2015

26 Support costs for charitable activities

Current year Current year Current Year Unrestricted Funds Restricted Funds 2020 2020 £ £ Employee costs not included in direct costs 551 4,040 Premises Expenses - 103,720 - 2,057 - 714 - 2,232 7,382 - - 780 Administrative overheads 63 - - 125 - 2,847 - 3,507 - 5,867 133 974 15 111 Professional fees paid to advisors other than the auditor or examiner 1,150 7,709 Financial costs 28 202 7,809 - Support costs before reallocation 17,131 134,885 Total support costs - Current Year 17,131 134,885 The basis of allocation of costs between activities is described under accounting policies Bank charges Accountancy fees other than examination or audit fees Rates and water charges Stationery and printing Postage Cleaning Rent payable under operating leases Property insurance Light heat and power Premises repairs, renewals and maintenance Training and welfare - staff Liabilty and contents insurance Subscriptions Telephone, fax and internet IT Software and Consumables Sundry expenses Depreciation & Amortisation in total for	Current year Total Funds 2020 £ 4,591 103,720 2,057 714 2,232 7,382 780 63 125 2,847 3,507 5,867 1,107 126 8,859 230 7,809 152,016 152,016	Prior Year Total Funds 2019 £ 7,312 43,821 2,090 - 3,615 509 780 116 169 5,450 2,392 7,855 1,160 55 6,188 214 5,320 87,046 87,046

34

Lifebridge ASEND

Detailed analysis of income and expenditure for the year ended 31 August 2020 as required by the SORP 2015

27 Other Expenditure - Governance costs

Current Year Independent Examiner's fees Total Governance costs	Current year Unrestricted Funds 2020 £ - -	Current year Restricted Funds 2020 £ 725 725	Current year Total Funds 2020 £ 725 725	Prior Year Total Funds 2019 £ 125 125

28 Total Charitable expenditure

Current Year Total direct spending B2a Total support costs B2d Total Governance costs B2e Total charitable expenditure B2	Current year Unrestricted Funds 2020 £ 68,082 17,131 - 85,213	Current year Restricted Funds 2020 £ 455,678 134,885 725 591,288	Current year Total Funds 2020 £ 523,760 152,016 725 676,501	Prior Year Total Funds 2019 £ 521,130 87,046 125 608,301

29 Expenditure on raising funds and costs of investment management

Current Year Hospitality Total fundraising costs B1	Current year Unrestricted Funds 2020 £ 9 9	Current year Restricted Funds 2020 £ 30 30	Current year Prior Year Total Funds Total Funds 2020 2019 £ £ 39 - 39 -

35

Lifebridge ASEND

Detailed analysis of income and expenditure for the year ended 31 August 2020 as required by the SORP 2015

30 Other trading expenditure unrelated to fundraising or charitable activities

Non charity expenditure B3b One-off donations	Current year Unrestricted Funds 2020 £ - -	Current year Restricted Funds 2020 £ - -	Current year Prior Year Total Funds Total Funds 2020 2019 £ £ - 180 - 180

36

Lifebridge ASEND

Activity analysis of Income and expenditure for the for the year ended 31 August 2020

This analysis is classified by activity and not by conventional nominal descriptions.

31 Analysis of income by activity SOFA ref Lifebridge Plus Independence Pathway Employability Pathway Transitions Pathway A2 Summary of Total Income, including the items above Charitable activities A2 Donations & Legacies A1 Investment income A4 Other income A5 Total income as shown in the SOFA A 32 Analysis of charitable expenditure by activity Direct costs Support costs 2020 2020 £ £ Lifebridge Plus Direct costs 68,082 - Employee costs not included in direct costs - 551 Premises expenses - 7,382 Administrative overheads - 211 Professional fees - 969 Financial costs - 965 68,082 10,078 Total Income from charitable activities Activity Total Lifebridge Plus Activity Income from charitable activities	2020 £ 80,404 157,792 236,688 212,412 687,296 687,296 4,716 20 54 692,086 Total 2020 £ 68,082 551 7,382 211 969 965 78,160	2019 - 65,205 - 262,342 314,812 642,359 642,359 3,803 17 466 646,645 Total 2019 £ 78,195 78,195

37

Lifebridge ASEND

Activity analysis of Income and expenditure for the for the year ended 31 August Direct costs Support costs 2020 2020 £ £ Independence Pathway Direct costs 119,813 - Employee costs not included in direct costs - 1,010 Premises expenses - 28,471 Administrative overheads - 3,480 Professional fees - 1,927 Financial costs - 1,768 119,813 36,656 Direct costs Support costs 2020 2020 £ £ Employability Pathway Direct costs 175,204 - Employee costs not included in direct costs - 1,607 Premises expenses - 42,705 Administrative overheads - 5,246 Professional fees - 3,173 Financial costs - 2,813 175,204 55,544 Direct costs Support costs 2020 2020 £ £ Transitions Pathway Direct costs 160,661 - Employee costs not included in direct costs - 1,423 Premises expenses - 38,327 Administrative overheads - 4,705 Professional fees - 2,790 Financial costs - 2,493 160,661 49,738 Total Transitions Pathway Total Employability Pathway Total Independence Pathway	2020 Total 2020 £ 119,813 1,010 28,471 3,480 1,927 1,768 156,469 Total 2020 £ 175,204 1,607 42,705 5,246 3,173 2,813 230,748 Total 2020 £ 160,661 1,423 38,327 4,705 2,790 2,493 210,399	Total 2019 £ 241,035 Total 2019 £ 289,243 Total 2019 £ - - - - - - - 241,035 289,243

38

Lifebridge ASEND

Activity analysis of Income and expenditure for the for the year ended 31 August 2020

Summary of charitable costs by activity

Total Lifebridge Plus Total Independence Pathway Total Employability Pathway Total Transitions Pathway Total Governance costs as detailed in Note 27 Total charitable expenditure	Direct costs 2020 £ 68,082 119,813 175,204 160,661 - 523,760	Support costs 2020 £ 10,078 36,656 55,544 49,738 725 152,741	Total 2020 £ 78,160 156,469 230,748 210,399 725 676,501	Total 2019 £ 608,301 608,301

The basis of allocation of costs between activities is described under accounting policies

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 28

Analysis of support and governance costs by charitable activities

Activity Lifebridge Plus Independence Pathway Employability Pathway Transitions Pathway Grand Total	Governance 181 181 181 182 725	Finance 965 1,768 2,813 2,493 8,039	Human Resources 551 1,010 1,607 1,423 4,591	Other Overheads 8,562 33,878 51,124 45,822 139,386	Total 10,259 36,837 55,725 49,920 152,741

33 Analysis of non charitable expenditure by activity

Activity

Fundraising activities	Fundraising activities	Fundraising activities
	2020	2019
	£	£
Direct fundraising costs	39	-

39