## ## ## ## ## ## ||||||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|