2023-03-31-accounts - Homewise Society

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					Unrestncted &
					Designated	Restricted		Total Funds		Total Funds
					Funds	Funds		2023		2022
				Note
Income and	Endowments
Donations and Legacies				21	324		221		545	8,098
Charitable activities				22	345,994	178,292		524,286		395,429
Other trading activities
Income from	investments			23	3,248				3,248	1,883
					349565	178	513	528 079		405410
Expenditure	on
Expenditure	on raising funds
Expenditure	on chaditable
activities					349,399	193,896		543,295		424,185
Governance	costs				1 946		190			5605
Total resources expended						194	086
Net income	I(expenditure)				( 1,778)	( 15,573)		(	17,352)	( 24,380)
Transfers
Transfers between		funds		15	10982	10	982
Net movements in		funds		15	( 12,760)	( 4,591)		(	17,352)	( 24,380)
Reconciliation of		funds
Total funds	brought	forward-		15		f		f
Restncted						29,631			29,631	151,218
Unrestncted					84,979				84,979	(3,752)
Designated					318,852			318,852		310,376
					403831	29	631	433462		457 842
Total funds	carried forward		-	15		6		8
Restricted						25,039			25,039	29,631
Unrestricted					53,548				53,548	84,979
Designated					337,523			337,523		318,852
					391,071	~25	039	418,110		433,462

o	the Financial Statements for the Year Ended 31 March 20	23
I	Accounting policies
	Basis of preparation
	The finanmal statements have been prepared under the histoncal		cost convention						and			in accordance			with	the
	Statement of Recommended Practica 'Accountmg and Reporting		by Chadties',
	the Finanaal Reporting Standard applicable in the UK (FRS102)
	Fund accounting policy
	Unrestncted income funds are general funds that are available for			use at the trustees'							discretion in furtherance						ofthe
	objectives ofthe chanty.
	Restricted funds are those donated for use in a parbcular area or		for			speafic purposes,						the use ofwhich is restricted
	to that area or purpose.
	Defimts and surpluses on restncted 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 1E
	Income and Endowments
	Voluntary income including donations and grants that provide	core			funding		or	are	ofa		general			nature	is recognised
	where there is entitlement, it is probable that the income will	be received and						the	amount can					be measured		with
	suffiment reliability
	Deferred income represents amounts received for future penods		and is released						to incoming resources in							the penod
	for which it has been received Such income is only deferred	when.
	- the donor spemfies 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			charity has				unconditional					entitlement.
	Inveslment income is recognised on a receivable basis.
	G mitts
	Grants are recognised in the Income and Expenditure account in		a		appropnate			manner				that matches			them	with	the
	expenditure towards which they are mtended to contribute.
	Expenditure
	Debilities are recognised as soon as there isa legal or constructive					obligation		committing					the	chsdity	to the
	expenditure. All expenditure is accounted for on an accruals	basis			and has		been		classified				under headings			that
	aggregate all costs related to the category
	Costs ofgenerating funds are the costs assomated with aaracting				voluntary		income.
	Chantable expenditure compnses those costs incurred by the charity					in the	delivery			of its			activities and services for
	its beneficianes. It includes both costs that can be allocated	directly				to such activities					and		those costs ofan indirect
	nature necessary to support them
	Governance costs
	Governance costs include costs ofthe preparation and examination					ofthe	statutory			accounts,				the costs oftrustee
	meetings and the cost ofany legal advice to trustees on governance					or constitutional						mahers
	Irrecoverable VAT

2. Analysis	of incoming resources	of incoming resources	of incoming resources
21 Donations &Legacies
								2023	2022
Amounts	received							5	5
	Fundraising donations							545	220
	Multicare								150
								545	370
2 2 Charitable Activities
								2023	2022
Amounts	received from generated				funds			5	6
	Ribble Valley BC							1,070	1,136
	Burnley BC							26,065	28,161
	Onward Homes							36,735
	Lancashire County Council							230,059	184,069
	Clients' contributions	&donations						27,125	44,770
	Shop mobility scheme							( 60)	46
	HARV							142
	Hyndburn BCfees							11,288	21,396
	Other							52
								332,476	279,578
Grants
	Citizens Advice							5,750	10,799
	Community Solutions NW Hyndburn BCGrant/LCC			affordable			warmth	9,673 24,933	25,501
	Lancashire CC							318
	Lance Constablulary Community East Lancashire CCG					Safety Partnership		2,062 67,548	2,026 75,577
	Independent Age Electnaty NW							6,000	3,916
	Prospects Foundation Ribble Valley BC							7,500 5,950	5,760
	Rossendale BC							62,076
								191,810	123,579
Total incoming resources from			Chantable			Activities		524,831	403,527
2 3 Investment income
	Bank interest received							3248

3	Total resources expended	Total resources expended	Total resources expended
							Donations	Charitable
							and legacies	activity	Governance		Total
	Direct costs
	Direct cost of matenals							203,579			203,579
	Other direct costs							707					707
	Support costs
	Support staff							283,235			283,235
	Motor vehicles							10,520			10,520
	Premises							15,203			1	5,203
	Support services							30,050			30,050
	Governance-
	Cost oftrustee meetings									344			344
	Accountancy fees								1,792			1,792
	Legal and professional	costs
								543295	2	136	545		431
4.	Trustees' remuneration		and expenses
	No trustees received any		remuneration	dunng		the year
5	Net income
	Net income is stated after		charging:
									2,023		2,022
											f
	Depreaation oftangible	fixed assets										3	308
6	Employees' remuneration
	The aggregate payroll costs ofemployees				was				2,023		2,022
									f		6
	Wages and salaries Social security								252,522 16,060		236,089 15,045
	Pension								14	653
									283	235	264		603

15	Analysis offunds		At 1 April	Incoming	Resources			At 31 March	At 31 March
			2022	resources	expended	Transfers		2023
	Restricted funds
	Core Advice & Information Affordable warmth		29,631	42,714 56,919	( 47,306) ( 63,307)		6,388	25,039 0
	Dementia-memory	matters		63,257	( 63,257)
	Essential work fund Handyperson &Security ILC Recycling Aids			5,689 2,434 7,500	( 5,689) ( 4,245) ( 10,283)		1,811 2,783
			29631		194087
	Designated funds
	Reserve		318,852
			318852
	Unrestricted funds
	Core Advice & Information Affordable warmth			14,895 29,206	( 38,710) ( 23,649)	23,815			5,557
	Dementia grant Handyperson &Security Homecare services ILC Recyckng Aids Minor Aids &Adaptations		84,979	24,393 1,481 62,099 9,302 208,190	( 24,393) ( 7,764 34) ( 40,218) ( 7,114) ( 209,497)	6,283 ( 61,058) 1,307			45,802 2,189 0
			84979		351 345	(	29,653)
			433462		545 431			416110
16.	Net assets by fund		Designated Funds	Unrestricted Funds	Restricted Funtls	Total Funds 2023		Total Funds 2022
						5		6
	Tangible assets Current assets		337,523	3,545 71,930	106,831	3,545 516,284		1,719 467,920
	Creditors. Amounts	falkng due		( 21,927)	( 81,793)	( 103,720)		(	36,177)
	within one year Net assets		337.523		25039

Income
2.1	Donations SLegacies
							2023	2022
	Amounts	received					8	5
		Fundraising donations					545	220
		Multicare						150
							545	370
2.2	Charitable Activities
							2023	2022
	Amounts	received from generated		funds			5	5
		Ribble Valley BC					1,070	1,136
		Burnley BC					26,065	28,161
		Onward Homes					36,735
		Lancashire County Council					230,059	184,069
		Clients' contributions	&donations				27,125	44,770
		Shop mobility scheme					( 60)	46
		HARV					142
		Hyndburn BCfees					11,288	21,396
		Other					52
							332,476	279,578
	Grants
		Citizens Advice					5,750	10,799
		Community Solutions	NW				9,673
		Hyndbum BC Grant/LCC		affordable		warmth	24,933	25,501
		Lancashire CC					318
		Lance Constablulaiy Community East Lancashire CCG			Safety Partnership		2,062 67,548	2,026 75,577
		Independent Age						3,916
		Electricity NW					6,000
		Prospects Foundation Ribble Valley BC					7,500 5,950	5,760
		Rossendale BC					62,076
							191,810	123,579
	Total incoming resources from		Charitable		Activities		524,831	403,527
	Investment income
		Bank interest received					3,248	1,883
	Carried	forward					528,079	405,410

		2023	2022
		Z	8
Brought forward		~528079	405,410
Expenditure
Cost of materials &direct	costs	203,579	108,081
Employment costs		283,746	265,197
Establishment costs		14,371	25,546
Repairs and maintenance Office expenses Printing, post and stationery Motor		964 12,124 2,387 10,520	4,449 2,270 5,170 9,170
Travel and subsistence		1,545	5
Advertising and promotion Legal and professional costs		12,186	988 3,959
Depreciation oftangible fixed assets		1,100	3,308
Disposal offixed assets		773
Governance
Accountancy fees Cost oftrustee meetings		1,792 344	1,608 37
		545,431	429,788
Income less expenditure	for the year	17,352	24378