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2021-08-31-accounts

Registered company number 09687513

Registered charity number 1172089

Lifebridge Asend (A company limited by guarantee) Trustees' Report and Financial Statements

31 August 2021

Lifebridge Asend Report and accounts Contents

Page
Reference and administrative details 1
Trustees' report 2
Independent examiners' report 10
Statement of financial activities 11
Comparative statement of financial activities 12
Statement of financial position 13
Statement of cash flows 14
Notes to the financial statements 15

Lifebridge Asend Reference and Administrative Details

Trustees

Susan Banister Caroline Dawson Gary Johnson

Independent examiners

S.E.A Accountancy Limited Shaw House 1 Shaw Street Ashton-under-Lyne OL6 6QJ

Registered office

Rumworth School Armadale Road Ladybridge Bolton BL3 4TP

Registered company number 09687513

Registered charity number

1172089

1

Trustees’ Annual Report for the period

From Period start date 1[st] Sept 2020 To Period end date 31[st] August 2021

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
Commission on public
benefit		 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
purposes of the charity underpins all of the
decision making processes, policies, practices

2

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
pandemic and continuing to provide
education and wellbeing support
•
relocating the college to 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
•
restructuring the operational leadership for
the organisation including replacing key
staff with new people who have the right
skill set to support our objectives and
vision for our young adults

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:

3

•
34 young adults have attended for a
fulltime educational programme during this
year
•
3 young adults have been supported into
paid employment during this year
•
3 young adults have been supported into
voluntary employment during this year
•
13 young adults have been supported into
work experience placements during this
year
•
34 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 very successful
Holiday Club offer open to all, which was
attended by 14 young people over a four
week period.
•
the purchase of a new minibus to transport
our young people to leisure, enrichment
and vocational activities to improve
personal wellbeing and develop skills,
capacities and capabilities to enable them
to participate in society as mature and
responsible adults.
Performance of fundraising
activities against objectives
set		 Para 1.41 Due to the pandemic, we were unable to complete
some of our planned fundraising events. We were
however able to host a very successful charity
football event in the summer term and this raised
a total amount of £557.41. We have also been
able to resume our usual bag packing fundraising
activity at a local supermarket for the forthcoming
year.
Fundraising monies raised were used (together
with some of our reserves) to contribute to the
purchase of dining tables and chairs to enhance
the recreational seating area.
Investment performance
against objectives		 Para 1.41 LifeBridge ASEND does not make any
investments.
Other LifeBridge ASEND also received a donation of a
BMX sporting activity at Manchester Velodrome
and a donation of a kayaking activity from Salford
watersports Centre. This enabled some of our
young people to participate in physical activities
that promoted healthy lifestyles, being active and
improve personal wellbeing.

4

Financial Review

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 continuing to retain 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 reserves of £176,738 at
the end of this year, of which £161,151 is
restricted.
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
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46
Other

5

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25
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

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
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51
Relationship with any related
parties		 Para 1.51
Other

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

6

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 Gary Johnson Susan Banister Caroline Dawson

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

7

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

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

8

Declarations

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

Signed on behalf of the charity’s trustees

Signature
Full name
Position (eg Secretary,
Chair, etc)
Date
Signature
Full name
Position (eg Secretary,
Chair, etc)
Date
Signature
Full name
Position (eg Secretary,
Chair, etc)
Date
Gary Johnson

Chair of Trustees
9thMay 2022

9

Lifebridge Asend Independent examiner's report to the members of Lifebridge Asend

I report on the unaudited financial statements of Lifebridge Asend for the year ended 31 August 2021 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

Responsibilities and basis of report

As the trustees of the charitable company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the accounts of the charitable company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

I am qualified to undertake the examination, being a qualified member of the Institute of Chartered Accountants in England and Wales (ICAEW).

In connection with my examination, no matter has come to my attention:

have not been met; or

Stephanie Stevens

for and on behalf of S.E.A Accountancy Limited Independent examiner 9 May 2022

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

10

Lifebridge Asend

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 August 2021

Notes Unrestricted Restricted 2021 Total
£
£
£
Donations and legacies
4
890
-
890
Charitable activities
5
77,082
662,874
739,956
Investments
7
-
-
-
Other income
8
-
-
-
Total income
77,972
662,874
740,846
Expenditure on:
Raising funds
9
16
142
158
Charitable activities
10
112,487
614,780
727,267
Total expenditure
112,503
614,922
727,425
(Net expenditure)/net income
(34,531)
47,952
13,421
Transfers between funds
27
19,287
(19,287)
-
Net movement in funds
(15,244)
28,665
13,421
Total funds brought forward
22
30,831
132,486
163,317
Total funds carried forward
15,587
161,151
176,738		 2020 Total
£
4,716
687,296
20
54
692,086
39
676,501
676,540
15,546
-
15,546
147,771
163,317

The statement of financial activities includes all gains and losses recognised in the year.

All activities derive from continuing operations.

11

Lifebridge Asend

Comparative Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 August 2020

Donations and legacies
Charitable activities
Investments
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Other expenditure
Total expenditure
(Net expenditure)/net income
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted Restricted 2020 Total 2019 Total
£
£
£
£
4,716
-
4,716
3,803
80,404
606,892
687,296
642,359
20
-
20
17
54
-
54
466
85,194
606,892
692,086
646,645
9
30
39
-
85,213
591,288
676,501
608,301
-
-
-
180
85,222
591,318
676,540
608,481
(28)
15,574
15,546
38,164
(28)
15,574
15,546
38,164
30,859
116,912
147,771
109,607
30,831
132,486
163,317
147,771

The statement of financial activities includes all gains and losses recognised in the year.

All activities derive from continuing operations.

12

Lifebridge Asend Statement of Financial Position as at 31 August 2021

Notes
Fixed assets
Tangible assets
16
Current assets
Debtors
17
Cash at bank and in hand
Creditors: amounts falling due
within one year
18
Net current assets
Net assets
Funds
Unrestricted funds
General funds
22
Restricted funds
22
Total funds		 2021
£
27,729
17,022
307,538
324,560
(175,551)
149,009
176,738
15,587
161,151
176,738		 5,816
338,587
344,403
(200,493)		 2020
£
19,407
143,910
163,317
30,831
132,486
163,317

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

The trustees 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 trustees have acknowledged on the balance sheet as at 31 August 2021 their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts 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 on 9 May 2022

13

Lifebridge Asend Statement of Cash Flows for the year ended 31 August 2021

Notes
Operating activities
Surplus for the financial year
Adjustments for:
Interest receivable
7
Depreciation
16
(Increase)/decrease in debtors
17
(Decrease)/increase in creditors
18
Cash (used in)/generated by operating activities
Investing activities
Payments to acquire tangible fixed assets
16
Interest receivable
7
Cash (used in)/generated by investing activities
Net cash (used)/generated
Cash (used in)/generated by operating activities
Cash (used in)/generated by investing activities
Net cash (used)/generated
Cash and cash equivalents at 1 September 2020
Cash and cash equivalents at 31 August 2021
Cash and cash equivalents comprise:
Cash at bank		 2021
£
13,421
-
13,646
(11,206)
(24,942)
(9,081)
(9,081)
(21,968)
-
(21,968)
(9,081)
(21,968)
(31,049)
338,587
307,538
307,538		 2020
£
15,546
(20)
7,809
9,985
37,877
71,197
71,197
-
20
20
71,197
20
71,217
267,370
338,587
338,587

14

Lifebridge Asend Notes to the Accounts for the year ended 31 August 2021

1 Summary of significant accounting policies

Basis of preparation

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

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 £.

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).

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.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

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

Interest receivable

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.

Allocation and apportionment of costs

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.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

15

Lifebridge Asend Notes to the Accounts for the year ended 31 August 2021

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Individual items over £100 are treated as capital for the purposes of these accounts. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Plant and machinery over 5 years Fixtures and equipment over 4 years Motor vehicles over 3 years

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors

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.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Legal status of the charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per trustee of the charity.

2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Net income/ (expenditure)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation of owned fixed assets
Independent examiners' remuneration for independent examination services
Other accountancy services
4
Donations and legacies
Unrestricted
Restricted
£
£
Donations
890
-
890
-		 2021
£
13,646
725
13,619
Total 2021
£
890
890		 2020
£
7,809
725
8,859
2020
£
4,716
4,716

16

Lifebridge Asend Notes to the Accounts for the year ended 31 August 2021

5
Charitable activities
Grants
Lifebridge Plus income
Grants received, included in the above, are a
Bolton Metropolitan Borough Council
Education and Skills Fund Agency
Department for Education
6
Charitable activities - by activity
Income
Lifebridge Plus income
Grants
Grants
Grants
7
Investments
Bank interest receivable
8
Other income
Other income
9
Raising funds
Hospitality		 Unrestricted
Restricted
£
£
-
662,874
77,082
-
77,082
662,874
s follows:
Activity
Lifebridge Plus
Independence Pathway
Employability Pathway
Transitions Pathway
Unrestricted
Restricted
£
£
-
-
-
-
Unrestricted
Restricted
£
£
-
-
-
-
Unrestricted
Restricted
£
£
16
142
16
142		 Total 2021
£
662,874
77,082
739,956
Total 2021
£
227,604
406,709
28,561
662,874
2021
£
77,082
321,967
340,907
-
739,956
2021
£
-
-
2021
£
-
-
2021
£
158
158		 2020
£
606,892
80,404
687,296
2020
£
191,414
384,419
31,059
606,892
2020
£
80,404
157,792
236,688
212,412
687,296
2020
£
20
20
2020
£
54
54
2020
£
39
39

17

Lifebridge Asend Notes to the Accounts

for the year ended 31 August 2021

10
Charitable activities costs
Accountancy
Bank charges
Cleaning
Consulting
Depreciation
Educational expenditure
Equipment expensed
Hygiene/ personal care
Insurance
IT software and consumables
Legal expenses
Lifebridge Plus costs
Light and heat
Management fees
Other expenses
Printing, postage and stationery
Rates
Rent
Repairs and maintenance
Staff costs
Staff training
Subscriptions
Telephone and internet
Travel and subsistence
11
Charitable activities costs - by activity
Lifebridge Plus
Independence Pathway
Employability Pathway
Transitions Pathway
12
Support costs
Lifebridge Plus
Independence Pathway
Employability Pathway		 Unrestricted
£
1,434
12
971
-
9,639
-
66
3
157
-
697
6,481
1,130
2,700
49
726
941
345
688
86,115
84
-
100
149
112,487
Direct costs
£
97,968
274,815
291,137
-
663,920
Premises costs
£
3,261
14,211
15,141
32,613		 Restricted
£
12,910
111
8,736
400
4,007
3,390
595
26
1,415
891
6,273
-
10,173
24,300
347
6,526
8,473
3,104
6,187
509,247
754
4,670
904
1,341
614,780
Support costs
(see note 12)
£
5,548
27,995
29,804
-
63,347
Admin costs
(including
admin staff)
£
853
4,149
4,418
9,420		 2021
£
14,344
123
9,707
400
13,646
3,390
661
29
1,572
891
6,970
6,481
11,303
27,000
396
7,252
9,414
3,449
6,875
595,362
838
4,670
1,004
1,490
727,267
Total 2021
£
103,516
302,810
320,941
-
727,267
Governance
£
1,434
9,635
10,245
21,314		 2020
£
9,584
230
2,232
23,400
7,809
10,746
521
210
1,887
5,867
-
7,017
714
27,000
423
2,972
2,057
103,720
7,382
451,970
4,591
3,507
63
2,599
676,501
Total 2020
£
78,341
156,650
230,929
210,581
676,501
Total 2021
£
5,548
27,995
29,804
63,347

13 Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 August 2021 (2020 : nil).

Trustees' expenses

No trustees' were paid expenses for the year ended 31 August 2021 (2020 : nil).

18

Lifebridge Asend Notes to the Accounts

for the year ended 31 August 2021

14
Staff costs
Wages and salaries		 Unrestricted
£
86,115
86,115		 Restricted
£
509,247
509,247		 Total 2021
£
595,362
595,362		 Total 2020
£
451,970
451,970

Seconded and third party staff

The above staff are seconded from Rumworth School and as such are not directly employed by the charity.

15 Government grants

Income from government grants comprises of grants made by local authorities to fund projects in line with the charity's objectives. See 'income from charitable activities' for details of these funds and any restrictions over their use.

16 Tangible fixed assets

Cost or valuation
At 1 September 2020
Additions
At 31 August 2021
Depreciation
At 1 September 2020
Charge for the year
At 31 August 2021
Carrying amount
At 31 August 2021
At 31 August 2020
17
Debtors
Trade debtors
Prepayments
Accrued income
18
Creditors: amounts falling due within one
Trade creditors
Accruals
Deferred income		 Motor Vehicles
At cost
£
18,495
19,287
37,782
9,761
8,274
18,035
19,747
8,734
year		 Plant and
machinery
At cost
£
18,996
1,404
20,400
10,616
4,009
14,625
5,775
8,380		 Fixtures and
equipment
At cost
£
4,787
1,277
6,064
2,494
1,363
3,857
2,207
2,293
2021
£
11,990
5,032
-
17,022
2021
£
108,736
12,725
54,090
175,551		 Total
£
42,278
21,968
64,246
22,871
13,646
36,517
27,729
19,407
2020
£
2,145
3,671
-
5,816
2020
£
82,488
64,530
53,475
200,493

19

Lifebridge Asend Notes to the Accounts for the year ended 31 August 2021

19 Movement in deferred income

Income is deferred based on the service delivery of projects.

Education and Skills Fund Agency
Bolton Metropolitan Borough Council
20
Movement in deferred income - prior year
Education and Skills Fund Agency
Department for Education
21
Analysis of net assets between funds
Fixed assets
Current assets
Current liabilities
22
Movement in total funds
Unrestricted funds
General fund
Total unrestricted funds
Restricted funds
Bolton Metropolitan Borough Council
Education and Skills Fund Agency
Department for Education
Total restricted funds
Total funds
The movement in deferred income is below:		 2020
£
53,475
-
53,475
2019
£
52,010
17,241
69,251
Unrestricted
£
27,729
109,319
(121,461)
15,587
At 1 September
2020
£
30,831
30,831
34,204
67,223
31,059
132,486
163,317		 Released
£
(53,475)
-
(53,475)
Released
£
(52,010)
(17,241)
(69,251)
Restricted
£
-
215,241
(54,090)
161,151
Net movement
in funds
£
(34,531)
(34,531)
6,234
13,157
28,561
47,952
13,421		 Deferred
£
51,904
2,186
54,090
Deferred
£
53,475
-
53,475
2021
£
27,729
324,560
(175,551)
176,738
Transfers
between funds
£
19,287
19,287
-
-
(19,287)
(19,287)
-		 2021
£
51,904
2,186
54,090
2020
£
53,475
-
53,475
2020
£
19,407
344,403
(200,493)
163,317
At 31 August
2021
£
15,587
15,587
40,438
80,380
40,333
161,151
176,738

23 Purpose of funds

Unrestricted funds

Bolton Metropolitan Borough Council Education and Skills Fund Agency Department for Education

These funds are held for meeting the objectives of the charity and to provide reserves for future activities. Subject to charity legislation, they are free from all restrictions on their use.

Educational funding. Educational funding.

Capital expenditure such as buildings, vehicles or equipment.

20

Lifebridge Asend Notes to the Accounts for the year ended 31 August 2021

24
Net movement in funds
General fund
Total unrestricted funds
Bolton Metropolitan Borough Council
Education and Skills Fund Agency
Department for Education
Total restricted funds
Total funds
25
Comparative movement in total funds
Unrestricted funds
General fund
Total unrestricted funds
Restricted funds
Bolton Metropolitan Borough Council
Education and Skills Fund Agency
Department for Education
Total restricted funds
Total funds
26
Comparative net movement in funds
Unrestricted funds
General fund
Bolton Metropolitan Borough Council
Education and Skills Fund Agency
Department for Education
Total funds
27
Transfers between funds
From fund
Department for Education		 At 1 September
2019
£
30,859
30,859
37,925
78,987
-
116,912
147,771
To fund
Unrestricted		 Incoming
resources
Resources
expensed
Movement in
funds
£
£
£
77,972
(112,503)
(34,531)
77,972
(112,503)
(34,531)
227,604
(221,370)
6,234
406,709
(393,552)
13,157
28,561
-
28,561
662,874
(614,922)
47,952
740,846
(727,425)
13,421
Net movement
in funds
Transfers
between funds
At 31 August
2020
£
£
£
(28)
-
30,831
(28)
-
30,831
(3,721)
-
34,204
(11,764)
-
67,223
31,059
-
31,059
15,574
-
132,486
15,546
-
163,317
Incoming
resources
Resources
expensed
Movement in
funds
£
£
£
85,194
(85,222)
(28)
85,194
(85,222)
(28)
191,414
(195,135)
(3,721)
384,419
(396,183)
(11,764)
31,059
-
31,059
606,892
(591,318)
15,574
692,086
(676,540)
15,546
Reason
Amount £
19,287
19,287
Purchase of fixed assets with restricted
funds, that no longer have any restriction
over their use

21

Lifebridge Asend Notes to the Accounts for the year ended 31 August 2021

28 Related party transactions

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 595,362 451,970 Management fee 27,000 27,000 Award Scheme Operating Authority Annual Licence Fee 660 - Outstanding balance at reporting date 96,761 74,747

29 Presentation currency

The financial statements are presented in Sterling.

30 Legal form of entity and country of incorporation

Lifebridge Asend is a charitable company limited by guarantee and incorporated in England.

31 Principal place of operation

The address of the charity's principal place of operation and registered office is:

Rumworth School Armadale Road Ladybridge Bolton BL3 4TP

22

Lifebridge Asend Detailed Statement of Financial Activities for the year ended 31 August 2021

This schedule does not form part of the statutory accounts

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Charitable activities
Grants
Lifebridge Plus income
Investments
Bank interest receivable
Other income
Other income
Total income
EXPENDITURE
Raising funds
Hospitality
Charitable activities costs
Accountancy
Bank charges
Cleaning
Consulting
Depreciation
Educational expenditure
Equipment expensed
Hygiene/ personal care
Insurance
IT software and consumables
Legal expenses
Lifebridge Plus costs
Light and heat
Management fees
Other expenses
Printing, postage and stationery
Rates
Rent
Repairs and maintenance
Staff costs
Staff training
Subscriptions
Telephone and internet
Travel and subsistence		 Unrestricted
£
890
-
77,082
77,082
-
-
77,972
16
1,434
12
971
-
9,639
-
66
3
157
-
697
6,481
1,130
2,700
49
726
941
345
688
86,115
84
-
100
149		 Restricted
£
-
662,874
-
662,874
-
-
662,874
142
12,910
111
8,736
400
4,007
3,390
595
26
1,415
891
6,273
-
10,173
24,300
347
6,526
8,473
3,104
6,187
509,247
754
4,670
904
1,341		 Total 2021
£
890
662,874
77,082
739,956
-
-
740,846
158
14,344
123
9,707
400
13,646
3,390
661
29
1,572
891
6,970
6,481
11,303
27,000
396
7,252
9,414
3,449
6,875
595,362
838
4,670
1,004
1,490		 Total 2020
£
4,716
606,892
80,404
687,296
20
54
692,086
39
9,584
230
2,232
23,400
7,809
10,746
521
210
1,887
5,867
-
7,017
714
27,000
423
2,972
2,057
103,720
7,382
451,970
4,591
3,507
63
2,599

23

Lifebridge Asend Detailed Statement of Financial Activities for the year ended 31 August 2021

This schedule does not form part of the statutory accounts

Total expenditure
(Net expenditure)/net income		 Unrestricted
£
112,487
112,503
(34,531)		 Restricted
£
614,780
614,922
47,952		 Total 2021
£
727,267
727,425
13,421		 Total 2020
£
676,501
676,540
15,546

24