##
|Reference and Administrative|Details||
|---|---|---|
|Trustees Report||2to3|
|Independent
examiner's
report|||
|Statement offinancial
activities|||
|Balance Sheet|||
|Notes to the financial
statements||7to 12|
|Income and Expenditure
account||13to 14|
##
|Registered|Charity|Number|1179077||||
|---|---|---|---|---|---|---|
|Trustees|||8 Holden
MBE JP||(Chair)||
||||D J Duckworth||(Treasurer)|Deceased 25th June 2022|
||||M Abid||(Vice Chair)||
||||D L King||||
||||D Westeg||||
|Address|||Unit 3 Allied House||||
||||Burnley Road||||
||||Clayton-le-Moors||||
||||BB55TW||||
|Accountant|||Lee Accountancy||Services||
||||46 Pinewood|Drive|||
||||Accdington||||
||||Lancashire||||
||||BB56UG||||
##
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##
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##
|||Unrestricted|Restricted|Total|Funds|Total Funds|Total Funds|
|---|---|---|---|---|---|---|---|
|||Funds|Funds|2022||2021||
||Note|||||||
|Income and Endowments||||||||
|Donations
and Legacies
Charitable
activities|2.1
22|12,406|8,098
383,024|8,098
395,429||( 2,166)
383,318||
|Other trading
activities||||||||
|Income from investments|2.3|101|1,782||1,883||2,822|
|Coronavirus
Grant Income||||||||
|Coronavirus
Job Retention Sche|2.4||||||7,245|
|Other Coronavirus
Grants|2.4|||||21,794||
|||||405,410||413014||
|Expenditure
on||||||||
|Expenditure
on raising
funds||||||||
|Expenditure
on charitable||||||||
|activities||8,653|415,532|424,185||402,594||
|Governance
costs|||||5,603||5,008|
|Total resources
expended|||421,135|||407 602||
|Net income before transfers||3,854|( 28,232)|(24,378)|||5,412|
|Transfers||||||||
|Transfers
between
funds|15|8,476|8476|||||
|Net movements
in funds|15|12,330|( 36,708)|(24,378)|||5,412|
|Reconciliation
offunds||||||||
|Total funds brought
forward||||457 842||452,430||
|Total funds cerned forward||318955||||457 842||
||||||||2022||2021|
|---|---|---|---|---|---|---|---|---|---|
|||||Note||||||
|Fixed assets||||||||||
|Tangible assets||||||||1,718|5,027|
|Current assets||||||||||
|Stocks and|work
in progress|||||16,051|||14,683|
|Debtors||||10||58,331|||42,847|
|Cash at bank and||in|hand||||||463032|
|||||||467,920|||520,562|
|Creditors:|amounts||faglng|||||||
|due within|one year|||||36,175|||67,747|
|Net current|assets|||||||||
|||||||||431,745|452,815|
|Net assets||||||||||
||||||||||457842|
|The funds|ofthe|charity:||15||||||
|Restricted|funds|in|surplus|||||||
|Independent|living||||||||18,383|
|Designated|fund|||||||4,000|4,000|
|Core||||||||29,632|69,056|
|Homecare|services|||||||87,066|66,224|
|Dementia
-|memory||matters|||||||
|Restricted|funds|in|deficit|||||||
|Dementia
-|memory||matters||||||(2,113)|
|Vane||||||||( 5,987)|(4,058)|
|Security||||||||( 201)|( 226)|
|Shop mobility|||||||||(49)|
|Total restricted funds||||||||114,511|151,218|
|Unrestricted
funds||||||||||
|Unrestncted|income||funds|||||318,953|306,624|
|Total charity funds||||||||433,464|457,842|
|8 Holden MBEJP|||||M Acid|||||
|Chair - Trustee|||||Vice Chair|||||
##
##
##
|Basis ofpreparation|Basis ofpreparation|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|The financial statements
have been prepared
under the historical cost convention||and|||in|accordance|||with|||the||
|Statement
ofRecommended
Practice 'Accounting
and Reporting
by|Charities',|||||||||||||
|the Financial
Reporting
Standard
applicable
in the UK (FRS102).||||||||||||||
|In common
with most businesses
and organisations
Homewise
has|experienced|the|effects||||ofthe Coronavirus|||||||
|(Covid-19) The trustees have taken ag possible steps to protect the|organisation|including||||accessinq||||relevant||||
|Government
and other Grants (see Coronavirus
Grants
below) and|benefits.|||||||||||||
|Fund accounting
poficy||||||||||||||
|Unrestncted
income funds are general funds that are available
for use at the trustees'|||||discretion
in furtherance||||||||of the|
|oblectives ofthe charity.||||||||||||||
|Restricted
funds are those donated
for use in a particular
area or for speafic purposes,|||||the||use ofwhich is restricted|||||||
|to that area or purpose||||||||||||||
|Deficits and surpluses
on restricted
and unrestricted
funds at the balance sheet date||||are considered|||||and,|||ifconsidered||
|appropnate,
are eliminated
or reduced
by transfers
to or from unrestricted
funds.||||||||||||||
|Details ofeach fund are disclosed
in note 15||||||||||||||
|Income and Endowments||||||||||||||
|Voluntary
income including
donations
and grants that provide core funding
or are||of|a||general|||nature|is||recognised|||
|where there is entitlement,
it is probable
that the income
will be received
and the||amount||||can||be measured||||with||
|sufficient
reliability.||||||||||||||
|Deferred income represents
amounts
received for future periods and is released||to|incoming|||||resources|||in|the period||
|for which
it has been received
Such income is only deferred when:||||||||||||||
|-the donor specifies that the grant or donation
must only be used
in|future accounting||||periods; or|||||||||
|- the donor has imposed
conditions
which must be met before the chanty has unconditional|||||||entitlement.|||||||
|Investment
income is recognised
on a receivable basis.||||||||||||||
|Grants||||||||||||||
|Grants are recognised
in the Income and Expenditure
account
in a appropriate
manner|||||that||matches||them|||with|the|
|expenditure
towards
which thev are intended
to contribute||||||||||||||
|Expenditure||||||||||||||
|Liabilities are recognised as soon as there is a legal or constructive|obligation
committing|||||the||charity|to||the|||
|expenditure.
Afi expenditure
is accounted
for on an accruals basis and has been||classified||||under headings||||||that||
|aqgregate
ag costs related to the category.||||||||||||||
|Costs of qenerating
funds are the costs assoaated
with attracting
voluntary
income.||||||||||||||
|Chantable
expenditure
comprises those costs incurred
by the charity|in the delivery||of||its|activities and||||services|||for|
|its benefimaries.
It includes
both costs that can be allocated
directly|to such activities|||and||those costs||||of an indirect||||
|nature necessary
to support
them.||||||||||||||
|Governance costs||||||||||||||
|Governance
costs include costs ofthe preparation
and exammation|ofthe statutory||accounts,|||||the costs|||of|trustee||
|meetings
and the cost of any legal advice to trustees
on governance|or constitutional|||matters.||||||||||
|Irrecoverable
VAT||||||||||||||
##
##
|Going Concern|Going Concern|Going Concern|Going Concern|||||
|---|---|---|---|---|---|---|---|
|Whilst funding
from Lancashire
County
Counml ended
on 31st March 2020 for the Advice||||and||||
|Information/Handyperson
Service the Trustees have|agreed|to use reserves to keep this vital service gomg||||||
|Trustees are explonng
options for the long term sustainabilitv||ofthese services, there|are|sufficient|reserves||to|
|support
the organisation
for the next 12 months||||||||
|Whether the CIO can continue as a goinq concern
in the long||term depends
on the outcome offunding||||||
|applications
in the current year, however for the present time||the going concern basis|remains
appropnate.|||||
|Fixed assets||||||||
|Individual
fixed assets costing 5100or more are initially
recorded at cost||||||||
|Depreciation||||||||
|Depreciation
is provided
on tangible
fixed assets so|as to write offthe cost or valuation,||less any estimated||||residual|
|value, over their expected useful economic
life as follows:||||||||
|Plant and machinery
includmg
motor vehicles||25% on cost||||||
|Fixtures, fittings and equipment||15%and 33%on redumng||balance||||
|Stock||||||||
|Stock is valued at the lower of cost and net realisable
value,||after due regard
for obsolete||and slow|moving||stocks.|
|Net realisable
value is based on selling
price less anticipated||costs to completion
and|eeking costs.|||||
|Goods donated
for resale||||||||
|Donated goods for resale are measured
at fair value|on receipt and included
in the accounts.|||||||
|Operating
leases||||||||
|Rentals payable
under operating
leases are charqed|in the statement
offinancial
activities|||on a straight||line|basis|
|over the lease term.||||||||
|Pension costs||||||||
|The charity operates a defined
contriibution
pension|scheme.|Contributions
payable to|the|charity's|pension||scheme|
|are charged
to the Statement
of Financial
Activities|in the penod to which they relate.|||||||
|2.|Analysis|of incoming
resources|of incoming
resources||||||
|---|---|---|---|---|---|---|---|---|
|2.1|Donations
&Legacies||||||||
|||||||2022|2021||
||Amounts|received||||6|6||
|||Fundraising
donations||||220||20|
|||Donations||||13,711||10,344|
|||Multicare|||||||
|||Sundries||||||20|
||Total received|||||13,931||10,384|
|||Adiustment
for net|(deferred)/accrued||income for the year|(5,833)|(|12,550)|
||Revenue|recognised||||||2 166|
|2.2|Charitable
Activities||||||||
|||||||2022|2021||
||Amounts|received||||6|6||
|||Ribble Valley BC||||6,896||5,760|
|||Bumley BC||||24,465||3,285|
|||Hyndburn
BC Grant/LCC||affordable|warmth|19,269|27,654||
|||Community
Safety|Partnership|||2,099||3,072|
|||Independent
Age||||15,000||15,000|
|||Lancashire
County|Council|||153,652|162,323||
|||Community
Solutions||||||10,005|
|||Prospects
Windfall||||||7,500|
|||Lottery Community|Funding|||||10,000|
|||East Lancashire
CCG||||80,301|77,404||
|||Energy referral fee||||33,906||2,535|
|||Essential
work fund||||4,779|20,896||
|||Handyperson
service||||290||360|
|||Clients' contributions|||||16,915||
|||Independent
Living|Centre|||5,702||2,812|
|||Re-cycled aids scheme|||||||
|||Shop mobility scheme||||120||93|
|||HARV||||||280|
|||Hyndburn
BCfees||||11,508||9,402|
|||||||357,987|375,297||
|||Adlustment
for net|(deferred)/accrued||income for the year|37,443||8,021|
||Revenue|recognised|||||383,318||
|2.3|Investment
income||||||||
|||Bank interest received||||1,883||2,822|
|2.4|Coronavirus
Grant income||||||||
|||Small Business Grant Rekef|||||10,000||
|||Job Retention Scheme||||||7,245|
|||CAF Emergency
Fund||||||3,000|
|||Lancashire
CC||||||8,794|
||||||||29,039||
||Total revenue
recognised||||||||
##
|3|Total resources expended|Total resources expended|Total resources expended|||||||
|---|---|---|---|---|---|---|---|---|---|
||||||Donations|Charitable||||
||||||and legacies|activity|Governance||Total|
||Direct costs|||||||||
||Cost ofgoods sold|||||68,368|||68,368|
||Other direct costs|||||39,713|||39,713|
||Employment
costs|||||265,197|||265,197|
||Establishment
costs|||||24,832|||24,832|
||Repairs and maintenance|||||4,449|||4,449|
||Office expenses|||||2,270|||2,270|
||Printin9,
post and stationery|||||5,172|||5,172|
||Sundry
and other costs|||||||||
||Cleaning|||||714|||714|
||Motor|||||9,170|||9,170|
||Travel and subsistence|||||5|||5|
||Advertising
and promotion|||||988|||988|
||Depreciation
oftangible|||||||||
||fixed assets|||||3,308|||3,308|
||Disposal offixed assets|||||||||
||Governance-|||||||||
||Cost oftrustee meetings|||||||37|37|
||Accountancv
fees||||||1,608||1,608|
||Legal and professional|costs|||||3,959||3,959|
||||||||5|603|429 788|
|4.|Trustees'
remuneration||and expenses|||||||
||No trustees
received any||remuneration|during the year.||||||
|5.|Net income|||||||||
||Net income is stated after||charging|||||||
||||||||2022||2021|
||||||||2|||
||Depreciation
oftangible|fixed assets||||||3308|3919|
|6.|Employees'
remuneration|||||||||
||The aggregate
payroll costs ofemployees||||was|||||
||||||||2022||2021|
||||||||2||2|
||Wages and salanes||||||236,089||219,115|
||Soaal security||||||15,045||13,175|
||Pension||||||||12495|
||||||||||244 785|
##
##
##
##
##
||Defined co|ntribution|ntribution||pension scheme|pension scheme|pension scheme||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||The charity|operates||a|defined contnbution|||pension scheme. The|||pension cost charge for the period||represents||||
||contributions|payable||by the charity|||to the scheme||and|amounted|to 513,469(2021 - 612,492)||||||
|14.|Related parties||||||||||||||||
||There were|no related|||party transaction
during the||||year.||||||||
||Controlling|entity|||||||||||||||
||The charity|is controlled|||by the trustees.||||||||||||
|15|Analysis offunds||||||||||||||||
|||||||At|1 April||Incoming||Resources|||At 31 March|||
||||||||2021||resources||expended|Transfers||2022|||
||General funds||||||||||||||||
||Contingency|services|||||(3,752)|||12,507|(8,653)|||||101|
||Reserve|||||310,376|||||||8,476|318,852|||
|||||||306624||||12,507|8653|||318,953|||
||Restricted|funds|||||||||||||||
||Independent|living|||||18,383||151,875||( 184,128)||13,870||||
||Designated|fund|||||4,000||||||||4,000||
||Core||||||69,056|||69,090|( 100,039)|(8,476)||29,632|||
||Homecare
services||||||66,224|||70,836|( 36,124)|(|13,870)|87,066|||
||Vane||||||(4,057)||||(1,930)|||(|5,987)||
||Security||||||(226)|||2,026|(2,001)||||(|201)|
||Shop mobility||||||(49)|||865|( 816)||||||
||Essential
work fund
Dementia-memory||matters
~2112.82|||||||3,020|(3,020)||||||
|||||||~151218|||392,903||421 135||8476|114,511|||
|||||||457 842|||405410||429789|||433||464|
|16.|Net assets|by fund|||||||Unrestricted||Restricted|Total Funds||TotalFunds|||
||||||||||Funds||Funds|2022||2021|||
||||||||||||6|6||8|||
||Tangible assets||||||||||1,719||1,719||5,027||
||Current assets||||||||318,953||148,967|467,920||520,562|||
||Creditors: Amounts||falling|||due within|||||( 36,175)|( 36,175)||(67,747)|||
||one year||||||||||||||||
||Net assets||||||||318953|||||457||842|
##
|Donations a Legacies|||||||
|---|---|---|---|---|---|---|
||||||2022|2021|
||||||2|8|
|Fundraising
donations|||||220|20|
|Donations|||||7,728|( 2,206)|
|Multicare|||||150||
|Sundries||||||20|
||||||8,098|(2,166)|
|Activities for generating
funds|||||||
|Ribble Valley BC|||||6,896|5,760|
|Lancashire
County|Counal||||184,068|190,469|
|Hyndburn
BCGrant/LCC|||affordable|warmth|25,501|27,084|
|Community
safety partnership|||||2,026|973|
|Independent
Age|||||3,916||
|East Lancashire
CCG|||||75,577|64,761|
|Energy referal fee|||||36,732|5,070|
|Essential work fund|||||3,210|17,887|
|Handyperson|||||290|360|
|Clients' contributions|||||1,907|21,741|
|Independent
Living|Centre||||5,702|2,813|
|HARV||||||280|
|Shop mobility scheme|||||46|(26)|
|Multicare|||||||
|Hyndbum
BCfees|||||21,396|9,402|
|Burnley BC|||||28,161|9,240|
|Community
Solutions||NW||||10,005|
|Prospects
Windfall||||||7,500|
|Lottery Community|Funding|||||10,000|
||||||395,428|383,319|
|Deposit account interest received|||||1,883|2,822|
|Total incoming
resources|||||405,410|383,975|
|Other income|||||||
|Small Business Grant||Relief||||10,000|
|Job Retention Scheme||||||7,245|
|CAF Emergency
Fund||||||3,000|
|Lancashire
CC||||||8,794|
|||||||29,039|
|Carried forward|||||405,410|413,014|
##
|||2022|2021|
|---|---|---|---|
||||8|
|Brought forward||405,410|413,014|
|Expenditure||||
|Cost ofgoods sold||67,729|58,394|
|Other direct costs||40,352|49,702|
|Employment
costs||265,197|245,044|
|Establishment
costs||24,832|29,538|
|Repairs and maintenance||4,449|471|
|Office expenses||2,270|3,199|
|Pnnting,
post and stationery||5,170|5,065|
|Cleaning||714|626|
|Cost oftrustee meetings||37|73|
|Motor||9,170|6,536|
|Travel and subsistence||5||
|Advertising
and promotion||988|100|
|Accountancy
fees||1,608|1,479|
|Legal and professional|costs|3,959|3,456|
|Depreciation
oftangible||||
|fixed assets||3,308|3,919|
|||429,788|407,602|
|Income less expenditure|for the year|24,378|5,412|