Charity number: 1179472
## **Living Well UK**
**Report and consolidated financial statements** For the year ended 31 March 2023
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## **Living Well UK**
For the year ended 31 March 2023
Reference and administrative information ................................................................................................................... 3 Trustees’ annual report ................................................................................................................................................................. 4 Independent auditor’s report to the trustees of Living Well UK.................................................................. 16 Consolidated Statement of Financial Activities ....................................................................................................... 20 Balance Sheets .................................................................................................................................................................................. 21 Consolidated cash flow statement.................................................................................................................................... 22 Notes to the financial statements...................................................................................................................................... 23
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## **Living Well UK**
For the year ended 31 March 2023
## **Reference and administrative information**
**Charity number**
**Country of registration**
**Registered office**
## **Trustees**
## **Key management personnel**
Chief Executive Officer Executive Clinical Director Finance Director
## **Bankers**
## **Solicitors**
## **Auditor**
1179472 England & Wales Avoca Court 23 Moseley Road Birmingham B12 0HJ D Cusack (appointed 7 December 2022, resigned 25 May 2023) R Hadley D Hay L K Masiane L D McKiernan (Chair) A Rahman (resigned 7 December 2022) B Howells P Kwesiga S Munday Unity Trust Bank 4 Brindley Place Birmingham B1 2JB Hempsons Solicitors 100 Wood Street London EC2V 7AN Sayer Vincent LLP Chartered Accountants and Statutory Auditor 110 Golden Lane London EC1Y 0TG
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## **Living Well UK**
For the year ended 31 March 2023
## **Trustees’ annual report**
The trustees present their report and the audited financial statements for the year ended 31 March 2023.
Reference and administrative information set out on page 3 forms part of this report.
The financial statements comply with current statutory requirements, the Charity's constitution, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **Objectives and activities**
## _**Purposes and aims**_
The objects of Living Well UK, the Charitable Incorporated Organisation (CIO) are the relief of sickness and preservation of health, with particular emphasis on mental health, in principally (but not exclusively) the Midlands, by:
- 1 Providing psychological therapies and Counselling;
- 2 Providing education for organisations and professionals in the mental health field;
- 3 Promoting research for the public benefit and to publish the useful results of it.
The trustees review the aims, objectives, and activities of the Charity each year.
This report looks at what the charitable group has achieved and the outcomes of its work in the reporting period.
The group comprises Living Well UK – the CIO – and Living Well Consortium Ltd. (LWC) – the trading subsidiary. LWC generates income from government contracts in fulfilment of counselling services under the NHS Talking Therapies (formerly known as IAPT) pathways and incurs costs in relation to the fulfilment of this commissioned service.
The trustees report the success of each key activity and the benefits the organisation has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the Charity's aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
## **Achievements and performance**
The trustees are proud of the numerous services provided by LWC, and its own activities undertaken during 2022/23.
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## **Providing psychological therapy sessions, and providing counselling and self-help solutions**
## **NHS Talking Therapies (formerly known as IAPT or Improving Access to Psychological Therapies)**
NHS Talking Therapies provision is a core service for LWC, which is a leading provider of the service in the West Midlands delivering to Birmingham and Solihull.
## **NHS Talking Therapies Highlights**
During 2022/23, LWC successfully triaged/assessed over 13,500 clients, enabling them to access the correct treatment in a timely and effective way.
Of that number, almost 11,000 clients started treatment and were seen for one-to-one treatment through our Talking Therapies provision. Clients received between 4 and 5 sessions of help on average.
Within NHS Talking Therapies (TT), the Charity is especially pleased with its low waiting times. The national target is for 75% of clients to be seen within six weeks; at LWC for 2022/23 the average was for 92% of clients to be seen within six weeks.
The second waiting times KPI is for 95% of clients to be seen within 18 weeks. At LWC for 2022/23 the average was for 99% of clients to be seen within 18 weeks.
Based on patient feedback surveys, over 90% of clients were extremely satisfied with the service that they received from LWC during 2022/23.
There is national expectation for 50% of people being treated by IAPT to Move to Recovery (MTR) by the end of their treatment. Over the 2022/23 year, an average of 57% of LWC clients achieved recovery by the end of their treatment.
The TT service operated by LWC also far exceeds the national required target for gap between client’s 1[st] and 2[nd] sessions.
In the year 22/23 LWC moved to a new and improved data system. Moving from DCRS to IAPTUS has enabled us to be able to improve both data collection and visualisation.
Around 35% of our TT delivery is done alongside the Forward Thinking Birmingham (FTB) partnership which is comprised of Statutory, VCFSE (Voluntary, Community, Faith and Social Enterprise) and Independent organisations who work together to collectively provide a dynamic approach to mental health services for children, young people and young adults (CYPYA) living in Birmingham (16-24 year olds). During 2022/23, LWC supported 4,743 CYPYA through this service.
## **Long-term Conditions (LTC)**
LWC is commissioned to deliver the integrated pathway for people with LTC needing Talking Therapies. Based on the results of pilots from previous years, the conditions that were chosen to pilot the service with were Diabetes, COPD and Medically Unexplained Symptoms (MUS). The service continued to run successfully during 2022/23 with 1,289 clients being treated during the year. LWC remains the only commissioned organisation delivering this in the West Midlands.
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## **Living Well UK**
For the year ended 31 March 2023
## **Assessment and Triage**
To meet the growing demands of people needing the Group’s service, LWC has grown its in-house assessment and triage service during 2022/23. Through this growth LWC has the equivalent of twelve dedicated Triage and Assessment workers. This has enabled LWC to allow patients to be referred directly to LWC and means that that it can assess a far greater proportion in-house.
The growth in size and skill set within that team providing these interventions has enabled LWC to get people into the correct service quicker and more effectively. It also enables providers to start treatment with more information about the client, meaning clients start the current and meaningful treatment quicker leading to better outcomes.
## **Walking Therapy**
In the prior year LWC responded to client feedback requesting the option to receive Talking Therapies/counselling whilst outdoors or walking. To meet those needs LWC employed three dedicated Walking Therapists. They provide sessions while walking with the service user around green spaces in Birmingham. The service continues to be very well received and often carries a waiting list. In the 2022/23 year, LWC has had nearly 120 people receive a course of treatment while walking. For Talking Therapies, this is the first service of its kind in the UK.
## **Cognitive Behavioural Therapy (CBT) and Personal Training**
To support an NHS drive to deliver innovation in Mental Health services, LWC created a pilot that provided people with CBT the support of a qualified Personal Trainer. LWC employs one member of staff to deliver this service and are looking to expand in 2023/24.
## **Counselling/ Wellbeing and Social prescribing services**
## **11-24 Counselling and Support**
As part of the FTB partnership LWC operates the service that provides counselling for 11-24 year olds across Birmingham and Solihull. LWC provided support for around 125 young people a month throughout the 2022/23 year, hitting totals well over one thousand across the 12 months. There are plans in place to grow the service throughout 2023/24 to meet the growing demand. The service provides intervention for Young People who Talking Therapies may not suit clinically.
## **Step 4**
Step 4 is a bespoke model, created by LWC, that supports complex Young People who have higher needs than Talking Therapies/ Counselling can provide. Through this service LWC worked with a total of 576 people during the 2022/23 year. The model for Step 4 continues to attract wide interest and LWC expect it to continue to grow in 2023/24.
## **Listening Service**
In partnership with the NHS and consortium members LWC created an ‘active listening’ service for those for whom Talking Therapies or other Mental Health services are not appropriate. The Service trains practitioners to provide up to twelve listening sessions to
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For the year ended 31 March 2023
people who need somewhere to talk. In 2022/23, over three hundred people used this service.
## **Healing Circles**
LWUK first introduced Healing Circles in collaboration with Consortium members in 2020/21; Healing Circles are a way to bring those from African and Caribbean backgrounds to meet for group discussions and talk about the impact of race on their Mental Health. This service has continued during 2022/23 and nearly 350 people accessed the service during the year.
## **Contributing towards training and qualifications of practitioners and therapists (providing education for organisations and professionals in the mental health field)**
## **Talking Therapies Workforce Development**
Through LWC contracts, the group continues to hold one of the highest IAPT placements in the West Midlands with 28 IAPT trainees placed across the Consortium, endorsed, and funded by Health Education England and BSOL ICB. LWC has gone further to increase IAPT capacity by self-funding additional trainee posts under the same National IAPT curriculum.
In addition to trainees, and again through LWC, the group utilises around 65 IAPT qualified therapists that are directly employed by members of the Consortium enabling them to meet 100% of commissioned targets and service demand. LWC remain one of the leading Talking Therapies workforces in England. The Charity is proud that LWC finished the 2022/23 year with nine Graduates in Cognitive Behavioural Therapy High Intensity and ten Psychological Wellbeing Practitioners, all securing jobs within Consortium organisations following completion of their university courses.
LWC has continued to invest in clinical training programmes for its members to up-skill their staff and ensure service quality is of the highest standard. We expect 23/24 to bring an even bigger number of trainees so throughout 22/23 we have been ensuring that both centrally and with providers we have the clinical oversight and supervision capability.
## **Promoting research for the public benefit and publishing the useful results**
The Charity has continued to be represented by its involvement and work within the Voluntary, Community, Faith, and Social Enterprise (VCFSE) sector. During the year, the Charity worked to ensure the Charity is heard by a larger audience, representing, and leading the third sector, including representation at the National IAPT forum to share our best practice in clinical outcomes.
## **Providing grants to organisations in the mental health field**
## **LIVING WELL UK VCFSE Grant Scheme**
During the year, the group received funds to be distributed as grants to organisations within the VCFSE sector. Applicants were invited to apply, and a process was followed for independent shortlisting and decision on awards based on criteria. Grants were classified to be released as follows:
- Three awards for a value of up to £5,000 (Strand One).
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**Living Well UK**
For the year ended 31 March 2023
- Two awards for a value of up to £10,000 (Stand Two).
- One award for a value of up to £20,000 (Strand Three); and
- Additional Social Enterprise investment for £5,000 (FUSE).
LWUK received over 95 applications for the various strands and the innovation and quality shown was very high across the board.
The impact of these grants will be seen throughout 2023/24 as the services funded began to show positive outcomes.
## **Other activities**
## **Children and Young Peoples Grant Funded and Charitable Activity**
LWUK received funding from StreetGames to run Summer Holiday Activities to support the wellbeing of children and young people. Working in partnership with Consortium members, the Charity delivered nature therapy, sports and creative activities, and one-toone support for low intensity mental health needs such as anxiety and depression. 439 children and young people were supported through this partnership.
## **Promotion and Partnership**
## **Running Therapy**
In partnership with a specialist running charity, LWUK have continued to provide Running for Wellbeing courses that people struggling with their Mental Health can attend. In 2022/23 over two hundred people attended.
## **Solihull Moors**
LWC continued its partnership with Solihull Moors Football Club, which led to them promoting and advertising LWC services to all their Junior and Senior football teams. This saw over one thousand players across Birmingham wearing kits supported by LWC.
## **Urban Heard**
LWC worked with consortium member Urban Heard CIC to support young between the ages of 14 – 25 years to become Youth Leaders helping to ensure the Charity keeps young people at the heart of everything that they do. This work has involved coaching young people to develop their leadership skills, communication, goal setting, and problemsolving as well as creating a Youth Charter.
## **Beneficiaries of our services**
There are two principal beneficiaries of the charitable group’s services:
- Residents and people working in Birmingham and the West Midlands; and
- • Member organisations of LWC
The primary beneficiaries of the services are those patients who have a GP in the area and who are referred or self-referred to LWC for primary care psychological therapies. In the year ended 31 March 2023, over 22,500 patients received services from LWC or its member organisations under NHS contracts in Birmingham and Solihull.
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## **Living Well UK**
For the year ended 31 March 2023
Member organisations receive business support, clinical governance, and operational support from LWC and trading opportunities through contracts, which are managed by LWC.
LWC maintains a focus on supporting the Black, Asian, and Minority Ethnic (BAME) community and the group is pleased that it was again able to assist over 4,500 individuals from this community with treatment, as well as recommending the service to a friend or family.
LWC operated a Customer Satisfaction survey, with a response rate of 97% during the year, which was consistent with prior year. 95% of respondents recommended our service, had trust in our staff and felt involved during the process.
## **Financial review**
The financial performance of the group shows income generated of £6,309k, and costs incurred of £6,040k. Whilst LWUK had net outgoing resources of £179k and LWC reported a net loss of £58k in the year, the group’s net incoming resources for 2022/23 was £268k. This was primarily due to capital grant funding received by LWC to deliver the Grounded projects. Within the LWC accounts at 31 March 2023 there was deferred income of £432k relating to this project; this amount has been recognised as income within the consolidated group accounts for 2022/23 in line with the Charities SORP requirements.
The unrestricted reserves of the group were £649k at the start of the year, and restricted reserves were £32k at the start of the year. Due to the net incoming resources for the year total funds for the group were £949k at 31 March 2023, comprising unrestricted reserves of £400k and restricted reserves of £549k.
The group had cash of £624k at 31 March 2023.
## **Principal sources of funds (including any fundraising)**
In previous years, the principal source of funds for the group has arisen from the activities of LWC, and this remained the case for 2022/23. As ever it remains the intention to continue to identify other sources of funds for the group which are expected to continue to play a significant role in delivering the objectives of the group. During 2022/23, the group applied and was successful in qualifying for grant funding for several providers.
## **Reserves policy and going concern**
The Charity has a reserves policy to maintain reserves equivalent to at least three months of operating costs in cash reserves as activities continue to expand. The minimum reserves needed have been calculated at approximately £150,000, based on committed operational and overhead expenditure.
The Charity has relatively low levels of operating costs, but as a group there are staffing and overhead commitments; however the trustees believe that the group remains in an acceptable financial position, with charitable unrestricted funds as £98k at 31 March 2023 (£336k at 31 March 2022), and group unrestricted funds of £400k at 31 March 2023 (£649k at 31 March 2022).
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## **Living Well UK**
For the year ended 31 March 2023
These reserves will continue to be utilised in future financial periods and the trustees review the reserves policy for the Charity on an annual basis, in particular the need for the group to hold cash reserves as activity continues to grow.
In relation to going concern, the trustees have assessed the financial and operating outlook to identify any material uncertainties that impact on the Charity’s ability to continue operating. With regard to LWC, the trustees have looked at the overall financial sustainability due to the risk of a global economic downturn, which would be less impactful to LWC as there is a high level of NHS funded commitments. They have looked at the likelihood of a loss of or delay in receiving funding as significant events may need to be cancelled and have again concluded that most income (in LWC) is commissioned from NHS funded commitments. The trustees have also considered any pressures on working capital if there are delays in paying invoices or processing funding applications. LWC have in turn considered different budget scenarios and the effect of planned income not being received. The LWC business model continues to be primarily based around commissioned activity, so most operational costs are related to operational income, and so reduction in income would be matched by a corresponding reduction in expenditure.
## **Principal risks and uncertainties**
Risks are broadly classified into three areas – those related to the NHS landscape, those related to clinical complexity, and those related to members operational, financial and cashflow issues.
|**Principal risk identified**|**Steps taken to mitigate**|
|---|---|
|**General Election**||
|The upcoming General Election may lead
to some instability and delay in the NHS
funding settlement nationally, and may
impact the amount each ICS receives.|We have a strong relationship with local
ICS commissioning colleagues and will be
able to have open conversations with them
through and post elections.|
|**ICS formation (NHS landscape):**||
|NHS commissioning changed dramatically
during 2022/23. The Clinical
Commissioning Groups (CCGs) which
provided Mental Health services became
Integrated Care Bodies (ICBs). This meant
that LWC had a completely new set of
commissioners/partners moving forward.
The ICB delegated authority to
Birmingham and Solihull Mental Health
Foundation Trust (BSMHFT) to hold the
Mental health contracts for Birmingham
and Solihull (BSOL); old CCG contracts –
which now sit with BSMHFT. However next
steps with FTB contracts remain unclear.|Regular discussions continue with
commissioners regarding the changes
and where LWC fit going forward.
The Provider collaborative is now
beginning to take shape to oversee
the contracts and where LWC sits – this
continues to be discussed. The presence of
the CEO in forming structures ensures
that LWC/LWUK remain represented.
Retaining the quality of services currently
delivered at a high level so the data and
history of delivery leads to a good
reputation will assist.|
|**Clinical complexity:**||
|Presenting complexity of people needing
services continues to rise, which adds risk
and high need into a stretched system.|A substantial and multi-faceted training
programme and clinical guidance is
provided to member organisations.|
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## **Living Well UK**
For the year ended 31 March 2023
|**Principal risk identified**|**Steps taken to mitigate**|
|---|---|
|LWC delivers services to a complex, multi-
agency mental health system, and the
quality of services provided by consortium
members needs to reflect this.
There is an increased clinical complexity –
in that LWC is seeing fewer referrals but for
higher complexity in any new referrals. This
in turn has led to other issues such as staff
retention/ recruitment issues for CBT HI
practitioners.|LWC continues to grow its qualified staff
and has the highest number of Trainee
practitioners in its history.
LWC employs individuals to provide clinical
oversight and support.
A business support programme is offered
to all providers and potential providers, to
ensure that each business models based
on sustainability.
A Clinical Risk Register remains in place to
track high level incidents.
The Trustee Board has identified the need
for a Trustee with senior clinical experience
and continues to attempt to recruit that
role.|
|**Members operational, financial, and general cashflow issues:**||
|Financial sustainability of individual
consortium members may impact on
delivery of contracted services.|Thorough annual audits of Consortium
members ensuring financial sustainability
is covered, including the requirement for
their own reserves to be at acceptable
levels.|
|Provider members of LWC are unable to
attract and retain qualified staff.|A programme of CPD continues to be
implemented by the group to enable
current employees of providers to retain
their qualified practitioner status.
Direct recruitment programmes continue
to be undertaken by LWC to attract new
practitioners for provider members.
LWC has provided funding to help
providers develop the clinical governance
needed to support the recruitment and
retention of staff.
LWC is part of a regional staff Wellbeing
work stream. This is enabling the system
to look differently at staff retention.
Workforce planning discussions continue
with commissioners to ensure that the
future workforce meets their planning
assumptions.
LWC has strengthened its links and
partnerships with universities and other
training institutions to enable the flow of
qualified staff togrow.|
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**Living Well UK**
For the year ended 31 March 2023
|**Principal risk identified**|**Steps taken to mitigate**|
|---|---|
||A new traineeship model is still being
developed with Forward Thinking
Birmingham (FTB), to create a sustainable
training and employment pathway for
people with lived experience.|
|New contract opportunities can provide
clinical and financial risk.|New contract opportunities continue to be
fully assessed to ensure the providers have
the clinical capacity and skills to deliver the
contract.
The group provides support to enable
providers to develop and grow.
Budgeting for 2023/24 was completed and
regular forecasts are prepared to focus on
ensuring a central surplus is generated.|
|Delays in receipts from customers
negatively impact cash flow.|LWC holding sufficient cash reserves to
enable the business to manage its cash
position should amounts be received after
the due date; credit control procedures
continue to be tightened in relation to
chasing persistent debt.|
|Financial sustainability of individual
consortium members may impact on
LWC’s delivery of contracted services.|Through annual audits of consortium
members, financial sustainability is
covered, including the requirement for
their own reserves to be at acceptable
levels.|
## **Fundraising**
The Charity does not carry out external fundraising campaigns; during the year, costs of raising funds are related to advertising and marketing activity, promotional materials, and costs of attendance at events to promote charitable activities.
The Charity is not registered with the Fundraising Regulator and has received no complaints in relation to any fundraising activities undertaken.
## **Plans for the future**
The group intends to:
- Continue delivering innovative and effective services, pursuing funding from grants and trusts awarding organisations.
- Invite applications from potential members to become part of the Consortium.
- Provide funding to support innovation in the sector.
The group is committed to developing a vision that allows the Charity to take the lead in enabling the system to provide quicker, easier, and simpler treatment at the point of need.
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## **Living Well UK**
For the year ended 31 March 2023
LWC intends to:
- Continue delivering Mental Health services across Birmingham and Solihull; alongside this there is a clear view to grow the delivery in other areas.
- Continue receiving funding for new trainees, with 32 trainees confirmed for 2023/24 keeping the group status as a key player in developing new staff for the Mental Health sector.
- Grow the delivery of Talking Therapies through providing more services closer to where people in communities need it.
- Grow Talking Therapies delivery by 15% in 2023/24.
## **Structure, governance and management**
The organisation is a Charitable Incorporated Organisation (CIO) registered as a charity on 8 August 2018 in England and Wales. It is referred to within this report as the ‘Charity’.
The Charity is constituted under a constitution document, agreed by members at a general meeting dated 29 November 2019 3 December 2018.
All trustees give their time voluntarily and any expenses or remuneration reclaimed from the Charity are set out in note 6 to the accounts. The total amount reimbursed to Trustees during the year was £nil (2021/22: £nil).
## **Appointment of trustees**
Trustees are appointed by election at the Annual General Meeting (AGM) of the Charity. Member organisations are asked to nominate suitable trustees and to complete a CV and nomination form. An election occurs at any AGM where the number of nominations exceeds the number of trustees retiring (and not seeking re-election).
Trustees are usually appointed on a three-year cycle to ensure that there is continuity on the Board and the aim is to attract new trustees periodically, assuming no Trustees step down from their positions during their terms of service.
There was one resignation from the Board of Trustees during the year; A Rahman retired and did not seek re-election at the AGM on 7 December 2022.
There was one new appointment to the Board of Trustees during the year; D Cusack (a former CEO of one of the Consortium Members); he was appointed as a trustee to the Charity Board on 7 December 2022. D Cusack has since resigned on 25 May 2023.
Trustees D Hay, LK Masiane, and L McKiernan were all re-elected in at the AGM on 7 December 2022.
## **Trustee induction and training**
The Charity recognises that the trustee role is critical to the successful functioning of the Charity and its trading subsidiary. To achieve this, it has an induction programme for new trustees; the Chair and CEO are expected to ensure that all new trustees are inducted to their role and understand the requirements of a charity trustee (as outlined by the Charity Commission). Additionally, the CEO (through the Office Manager) organises the induction programme for the trustee and ensures that new trustees meet with appropriate staff and existing trustees and cover the items on the new trustee induction list.
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**Living Well UK**
For the year ended 31 March 2023
## **Related parties and relationships with other organisations**
As noted above, the Charity has a trading subsidiary, LWC which trades as Living Well Consortium Ltd (a company limited by guarantee, registered company number 07412677).
LWC is a membership body and works with and through its members to achieve its objects.
LWC delivers on contracts through services provided by various member bodies, including the provision of their staff to fulfil contracts across NHS Talking Therapies, FTB, LTC.
A full list of the current Consortium members and their activities can be found on the website at www.livingwellconsortium.com.
Details of all other related party transactions are disclosed in Note 7 of the financial statements.
## **Remuneration policy for key management personnel**
The Charity does not employ any staff, but LWC does.
The pay and remuneration of all LWC key management personnel has been reviewed in consultation with third party legal advisors, and appropriate salary bandings were reset in accordance with national benchmarks for clinical staff in accordance with the NHS Agenda for Change.
## **Statement of responsibilities of the trustees**
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the group's financial activities during the period and of its financial position at the end of the period.
In preparing financial statements giving a true and fair view, the trustees should follow best practice and:
- Select suitable accounting policies and then apply them consistently.
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent.
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the group and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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## **Living Well UK**
For the year ended 31 March 2023
## **Auditor**
Sayer Vincent LLP was re-appointed as the Charity's auditor at the AGM during the year and has expressed its willingness to continue in that capacity.
The trustees’ annual report has been approved by the trustees on 6 June 2024 and signed on their behalf by
L D McKiernan Chair
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**Living Well UK**
For the year ended 31 March 2023
## **Independent auditor’s report to the trustees of Living Well UK**
## **Opinion**
We have audited the financial statements of Living Well UK (the ‘the parent charity’) for the year ended 31 March 2023 which comprise the consolidated statement of financial activities, the group and parent charity balance sheets, the consolidated statement of cash flows and the 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 Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- Give a true and fair view of the state of the group and parent charity’s affairs as at 31 March 2023 and of the group’s incoming resources and application of resources, for the year then ended.
- Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
- Have been prepared in accordance with the requirements of the Charities Act 2011
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Living Well UK’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit or otherwise appears to
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**Living Well UK**
For the year ended 31 March 2023
be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- The information given in the trustees’ annual report is inconsistent in any material respect with the financial statements.
- Sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- We have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the group and the parent charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.
17
**Living Well UK**
For the year ended 31 March 2023
## **Capability of the audit in detecting irregularities**
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:
- We enquired of management, which included obtaining and reviewing supporting documentation, concerning the group’s policies and procedures relating to:
- Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance.
- Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud.
- The internal controls established to mitigate risks related to fraud or noncompliance with laws and regulations.
- We inspected the minutes of meetings of those charged with governance.
- We obtained an understanding of the legal and regulatory framework that the group operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the group from our professional and sector experience.
- We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
- We reviewed any reports made to regulators.
- We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
- We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
- In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission, or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
18
**Living Well UK**
For the year ended 31 March 2023
## **Use of our report**
This report is made solely to the parent charity’s trustees as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the parent charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the parent charity and the parent charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
…………………………………………………………………………………………………….
## 28 June 2024
Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG
Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006.
19
## **Living Well UK**
For the year ended 31 March 2023
## **Consolidated Statement of Financial Activities**
|**Not**
**e**
Income from:
Donations
Charitable Activities
2
Therapy Sessions
Counselling and Self-
help
Support Services
Wellbeing Services
Social Prescribing
Other Income
Contribution towards
training
Local Outreach
programmes
Miscellaneous income
Total income
Expenditure on:
Raising funds
3
Charitable Activities
3
Therapy Sessions
Counselling and Self-
help
Support Services
Wellbeing Services
Social Prescribing
Contribution towards
training
Local Outreach
programmes
Grants payable
4
Total expenditure
Net movement in funds
before transfers
Transfers between
funds
Net movement in funds
Reconciliation of funds:
Total funds brought
forward
17
Total funds carried
forward|**Unrestricte**
**d**
**Restricte**
**d**
**2022/23**
**Unrestricted**
**Restricte**
**d**
**2021/22**
**Total**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
135
-
135
-
-
-
2,055,096
-
2,055,096
1,530,764
-
1,530,764
2,012,293
-
2,012,293
1,665,928
13,932
1,679,860
17,061
458,000
475,062
61,523
53,333
114,856
680,272
-
680,272
320,958
-
320,958
-
-
-
-
27,500
27,500
716,464
-
716,464
829,829
-
829,829
124,777
110,576
235,354
22,836
112,035
134,871
133,965
-
133,965
216,111
-
216,111|
|---|---|
||5,740,063
568,577
6,308,641
4,647,949
206,800
4,854,749|
||238,072
-
238,072
135,616
-
135616
1,776,503
-
1,776,503
1,397,004
-
1,397,004
2,058,436
21,250
2,079,685
1,558,488
58,388
1,616,876
894,991
61,871
956,861
174,490
35,723
210, 213
754,668
6,579
761,247
520,295
-
520,295
25,782
-
25,782
84,003
6,652
90,655
2,934
-
2,934
889,133
-
889,133
11,723
31,952
43,675
7,698
90,886
98,584
155,436
-
155,436
-
-
-|
||5,918,545
121,651
6,040,195
4,766,727
191,649
4,958,376|
||(178,482)
446,926
268,444
(118,778)
15,151
(103,627)
(70,054)
70,054
-
-
-
-|
||(248,536)
516,980
268,444
(118,778)
15,151
(103,627)|
||648,757
31,809
680,566
767,535
16,658
784,193|
||400,221
548,789
949,010
648,757
31,809
680,566|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17 to the financial statements.
20
## **Living Well UK**
For the year ended 31 March 2023
## **Balance Sheets**
|**Note**
**Fixed assets:**
Tangible assets
10
Total non-current assets
**Current assets:**
Debtors
13
Cash at bank and in hand
**Liabilities:**
Creditors: amounts falling due within
one year
14
**Net current assets**
**Total net assets**
16
**Funds:**
Restricted income funds:
Grant funded programmes
17
Unrestricted income funds:
General funds
**Total funds**|**The Group**
**The charity**
**The Group**
**The charity**
**2022/23**
**2022/23**
**2021/22**
**2021/22**
**£**
**£**
**£**
**£**
2,043
-
8,461
-|
|---|---|
||2,043
-
8,461
-
1,299,203
46,863
2,672,257
112,199
624,022
181,612
360,355
336,226|
||1,923,225
228,475
3,032,612
448,425
976,258
39,638
2,360,507
80,494|
||946,967
188,838
672,105
367,931|
|||
||949,010
188,838
680,566
367,931|
||548,789
90,790
31,809
31,809
400,221
98,048
648,757
336,122|
||949,010
188,838
680,566
367,931|
Approved by the trustees on 6 June 2024 and signed on their behalf by
L D McKiernan Chair
21
## **Living Well UK**
For the year ended 31 March 2023
## **Consolidated cash flow statement**
|**2022/23**
**£**
**Cash flows from operating activities**
Net income / (expenditure) for the
reporting period
268,445
Depreciation charges
6,418
Decrease/(Increase) in debtors
1,373,054
(Decrease)/Increase in creditors
(1,384,249)
Net cash provided by / (used in)
operating activities
**Cash flows from investing activities:**
Proceeds from disposal of fixed
assets
-
Purchase of fixed assets
-
Net cash used in investing activities
**Change in cash and cash equivalents in**
**the year**
Cash and cash equivalents at the
beginning of the year
**Cash and cash equivalents at the end of**
**the year**|**2022/23**
**2021/22**
**£**
**£**
(103,629)
8,415
(1,614,395)
1,542,753
263,668
444
(1,933)
-
263,668
360,355
624,023|**2021/22**
**£**|
|---|---|---|
|||(166,856)|
|||(1,489)
(168,345)
528,700|
|||360,355|
22
**Living Well UK**
For the year ended 31 March 2023
## **Notes to the financial statements**
## **1 Accounting policies**
## a) Statutory information
Living Well UK is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales.
The registered office address is Avoca Court, 23 Moseley Road, Birmingham, B12 0HJ.
## b) Basis of preparation
The financial statements have been prepared in accordance with 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) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The CIO was incorporated on 8 August 2018 and established control over its subsidiary Living Well Consortium on 3 December 2018.
These financial statements consolidate the results of the Charity and its wholly owned subsidiary on a line-by-line basis. Transactions and balances between the Charity and its subsidiary have been eliminated from the consolidated financial statements. Balances between the two entities are disclosed in the notes of the Charity's balance sheet. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates.
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.
## c) Public benefit entity
The charity meets the definition of a public benefit entity under FRS 102.
23
**Living Well UK**
For the year ended 31 March 2023
## d) Going concern
The trustees consider that there are no material uncertainties about the charitable group's ability to continue as a going concern. There are reasonably secure income sources into the next reporting year such as new contract opportunities which the Company has been able to take advantage of.
The trustees have assessed the financial and operating outlook to identify any material uncertainties that impact on the charity’s ability to continue operating.
The trustees have looked at the overall financial sustainability due to the risk of a global economic downturn, which would be less impactful to LWC as there is a high level of NHS funded commitments. They have looked at the likelihood of a loss of or delay in receiving funding as significant events may need to be cancelled and have again concluded that most income (in LWC) is commissioned from NHS funded commitments. The trustees have also considered any pressures on working capital if there are delays in paying invoices or processing funding applications. LWC have in turn considered different budget scenarios and the effect of planned income not being received; the LWC business model is based around commissioned activity, so most operational costs are related to operational income, and so reduction in income would be matched by a corresponding reduction in expenditure.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting year.
## e) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
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.
## f) 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.
## g) Fund accounting
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
24
## **Living Well UK**
For the year ended 31 March 2023
## h) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.
- Expenditure on charitable activities includes the costs of supporting beneficiaries and undertaken to further the purposes of the group and their associated support costs.
- • Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## i) Allocation of support costs
Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area occupied by each activity.
|Categories for allocation of cost|Rationale for allocation of cost|Proportion of
total cost|
|---|---|---|
|RaisingFunds|Activity|3.9 %|
|TherapySessions|Activity|29.4%|
|Counselling& Self-help|Activity|34.4%|
|Support Services|Activity|15.9%|
|WellbeingServices|Activity|12.6%|
|Social Prescribing|Activity|0.4%|
|Training|Activity|0.1%|
|Local Outreach Programmes|Activity|0.7%|
|Grants Payable|Activity|2.6%|
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the Charity’s activities.
## j) Operating leases
Rental charges are charged on a straight-line basis over the term of the lease.
## k) Tangible fixed assets
Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities.
Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life.
25
**Living Well UK**
For the year ended 31 March 2023
The depreciation rates in use are as follows:
|Tangible Assets||
|---|---|
|Computer equipment|33.33% per annum, straight line (over three
years)|
|Furniture and fixtures|33.33% per annum, straight line (over three
years)|
## l) Investment in subsidiaries
Living Well Consortium is a company limited by guarantee and therefore there is no cost of investment.
## m) Debtors
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
## n) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## o) 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.
## p) Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement.
26
## **Living Well UK**
For the year ended 31 March 2023
## **2 Analysis of Income**
|**Income from Charitable**
**activities:**
Government contracts:
Birmingham and Solihull
ICB IAPT KPI4, LTC and
Covid-19 situational
counselling
Birmingham Women’s
and Childrens NHS trust
Midlands NHS ST&W
Triage and referrals
Birmingham and Solihull
Capital Grant
Non-government
contracts:
Grant income
VCFSE Income
Donations
Invoiced income
**Other income:**
Government contracts:
BSOL Funded trainees
HEE Funded trainees
Non-government
contracts:
Miscellaneous income
Profit from disposal of
fixed assets
Total Income|**Unrestricted**
**Restricted**
**Total**
**Unrestricted**
**Restricted**
**Total**
**2022/23**
**2022/23**
**2022/23**
**2021/22**
**2021/22**
**2021/22**
**£**
**£**
**£**
**£**
**£**
**£**
2,618,784
-
2,618,784
2,110,230
-
2,110,230
2,016,374
-
2,016,374
1,429,858
-
1,429,858
-
-
-
458,000
-
458,000
18,217
-
-
-
18,217
-
5,341
101,576
106,918
-
206,799
206,799
60,436
-
60,436
-
-
-
135
-
135
-
-
-
298,994
-
298,994
34,776
-
34,776
5,000,064
559,577
5,559,641
3,593,081
206,799
3,799,880
**Unrestricted**
**Restricted**
**Total**
**Unrestricted**
**Restricted**
**Total**
**2022/23**
**2022/23**
**2022/23**
**2021/22**
**2021/22**
**2021/22**
**£**
**£**
**£**
**£**
**£**
**£**
214,031
-
214,031
303,326
-
303,326
502,434
-
502,434
526,503
-
526,503
23,535
9,000
32,535
224,860
-
224,860
-
-
-
178
-
178|
|---|---|
||739,999
9,000
748,999
1,054,867
-
1,054,867|
|||
||5,740,063
568,577
6,308,641
4,647,948
206,799
4,854,477|
27
## **Living Well UK**
For the year ended 31 March 2023
## **3 Analysis of expenditure**
|**2022/23**
**Analysis of**
**expenditure**
Staff costs
(Note 6)
Payments to
partners
Advertising and
marketing
Staff expenses
Office expenses
Audit,
accountancy &
consultancy
Support costs
Governance
costs
**Total**|**Raising**
**funds**
**£**
_-_
_-_
127,871
68,351
-
-|**Charitable Activities:**
**Therapy**
**Sessions**
**Counselling**
**and Self-**
**help**
**Support**
**Services**
**Wellbeing**
**Services**
**Social**
**Prescribing**
**Training**
**Local**
**Outreach**
**programmes**
**Grants**
**payable**
**Governance**
**costs**
**Support**
**costs**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
-
-
-
_-_
_-_
_-_
_-_
_-_
_-_
819,958
819,958
1,464,218
1,714,106
788,659
626,400
21,250
2,419
35,998
155,436
-
_-_
4,808,485
_-_
_-_
_-_
1,030
_-_
_-_
_-_
_-_
_-_
_-_
128,901
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
68,351
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
189,886
189,886
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
18,387
6,229
24,617|
|---|---|---|
||196,222
_41,106_
_744_|
1,464,218
1,714,106
788,659
627,430
21,250
2,419
35,998
155,436
18,387
1,016,073
6,040,197
_306,734_
_359,082_
_165,214_
_131,438_
_4,452_
_507_
_7,541_
_-_
_-_
_(1,016,073)_
-
_5,551_
_6,498_
_2,990_
_2,379_
_81_
_9_
_136_
_-_
_(18,387)_
_-_
-|
||238,071|1,776,503
2,079,686
956,862
761,247
25,782
2,934
43,675
155,436
_-_
_-_
6,040,197|
28
## **Living Well UK**
For the year ended 31 March 2023
|**2021/22**
**Analysis of**
**expenditure**
Staff costs
(Note 6)
Payments to
partners
Advertising and
marketing
Staff expenses
Office expenses
Audit,
accountancy &
consultancy
Support costs
Governance costs
**Total**|**Raising**
**funds**
**£**
_-_
_-_
95,599
19,718
-
-|**Charitable Activities:**
**Therapy**
**Sessions**
**Counselling**
**and Self-**
**help**
**Support**
**Services**
**Wellbeing**
**Services**
**Social**
**Prescribing**
**Training**
**Local**
**Outreach**
**programmes**
**Grants**
**payable**
**Governance**
**costs**
**Support**
**costs**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
-
-
-
_-_
_-_
_-_
_-_
_-_
_-_
654,480
654,480
1,156,462
1,338,476
174,018
429,512
75,046
736,039
81,609
_-_
_-_
_-_
3,991,162
_-_
_-_
_-_
1,197
_-_
_-_
_-_
_-_
_-_
_-_
96,796
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
19,718
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
165,601
165,601
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
13,350
17,272
30,622|
|---|---|---|
||115,317
_23,507_
_375_|1,156,462
1,338,476
174,018
430,709
75,046
736,039
81,609
-
13,350
837,373
4,958,379
_235,746_
_272,849_
_35,474_
_87,800_
_15,298_
_150,042_
_16,636_
_-_
_-_
_(837,373)_
-
_3,758_
_4,350_
_566_
_1,400_
_244_
_2,392_
_265_
_-_
_(13,350)_
_-_
-|
||139,199|1,395,966
1,615,676
210,057
519,909
90,588
888,473
98,510
_-_
_-_
_-_
4,958,379|
29
## **Living Well UK**
For the year ended 31 March 2023
## **4 Grant making activities**
Grants were awarded during 2022/23 to organisations in the VCFSE sector.
|**Cost**
VCFSE grants
Listening Service
Healing Circles
At the end of the year
**Recipient of grant award**
St Paul's Community Development
Sudden Productions
Aston Villa Foundation
Birmingham DRC
Servol Community Services
SIFA Fireside
Initiative for Social Entrepreneurs CIC
Karis
Bethel
Pattigift Therapy|**Grants to**
**institutions**
**£**
60,436
60,000
35,000
155,436
**Total**
**2022/23**
**Value**
5,000
5,000
9,200
6,878
9,358
20,000
5,000
25,000
35,000
35,000
155,436|**Total**
**2022/23**
**£**
60,436
60,000
35,000
155,436
**Nature of**
**award**
VCFSE
VCFSE
VCFSE
VCFSE
VCFSE
VCFSE
VCFSE
Listening
Service
Listening
Service
Healing
Circles|**Grants to**
**institutions**
**£**
-
-
-
-
**Total**
**2021/22**
**Value**
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2021/22**
**£**
-
-
-|
|---|---|---|---|---|
|||||-|
|||||**Nature**
**of award**
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a|
## **5 Net expenditure for the reporting period**
This is stated after charging/ (crediting):
||**2022/23**|**2021/22**|
|---|---|---|
||**£**|**£**|
|Depreciation|6,418|8,415|
|Operating lease rentals:|||
|Property|35,550|17,550|
|Other|624|624|
|Auditor's remuneration (excluding VAT):|||
|Audit|15,400|13,350|
|Other services|1,250|1,250|
30
**Living Well UK**
For the year ended 31 March 2023
## **6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel**
|Salaries and wages
Social security costs
Employer’s pension contribution
Employees earning more than £60,000 during the year:
£60,001-£70,000
£70,001-£80,000|**2022/23**
**£**
741,095
65,914
12,948
819,958
**2022/23**
-
1
1|**2021/22**
**£**
595,563
48,717
10,200|
|---|---|---|
|||654,480|
|||**2021/22**
1
-|
|||1|
The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel was £192,584 (2021/22: £172,435)
The charity trustees were neither paid nor received any other benefits from employment with the Charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the Charity (2022: £nil).
No trustees’ expenses were reimbursed in either 2023 or 2022.
## **7 Staff numbers**
The average number of employees (head count based on number of staff employed) during the year was 42 (2021/22: 31).
The average number of employees Full Time Equivalent (FTE) headcount based on number of staff employed during the year was 40 (2021/22: 25).
## **8 Related party transactions**
Related party transactions are all carried out at arms’ length.
Amra Dautovic, (a Director of Living Well Consortium) is Managing Director of MyTime, linked to Richmond Fellowship, which provided services to LWC during the financial year; the total amount invoiced by Richmond to LWC during the year totalled £282,491 (2021/22: £232,606). The amount owed by LWC to Richmond Fellowship at 31 March 2023 was £81,250 (at 31 March 2022: £6,760). The amount owed by LWUK to Richmond Fellowship at 31 March 2023 was £nil (at 31 March 2022: £nil).
Davy Hay, (a Trustee of Living Well UK) is a Director of Pattigift Therapy CIC (Pattigift), which provided services to LWC during the financial year; the amount invoiced from Pattigift to LWC during the year totalled £119,085 (2020/21: £144,630). Pattigift Therapy CIC also received contributions paid by LWUK for Healing Circles work; the total amount paid over in 2022/23 was £35,000 (2021/22: £35,000). The amount owed by LWC to Pattigift Therapy CIC at 31 March 2022 was £nil (at 31 March 2022: £16,831). The amount owed by LWUK to Pattigift Therapy CIC at 31 March 2023 was £nil (at 31 March 2022: £nil).
31
## **Living Well UK**
For the year ended 31 March 2023
Martin Hogg, (a Director (and Chair) of Living Well Consortium) is CEO of Citizen Coaching, which provided services to LWC during the financial year; the total amount invoiced from Citizen Coaching to LWC during the year totalled £836,979 (2021/22: £861,306). The amount owed by LWC to Citizen Coaching at 31 March 2023 was £nil (at 31 March 2022: £69,858). The amount owed by LWUK to Citizen Coaching at 31 March 2023 was £nil (at 31 March 2022: £nil).
Lovemore Masiane, (a Director of Living Well Consortium and a Trustee of Living Well UK) is Clinical Director at Our Roots, which provided services to LWC during the financial year; the total amount invoiced from Our Roots to LWC during the year totalled £1,712,477 (2021/22: £1,575,816). The amount owed by LWC to Our Roots CIC at 31 March 2023 was £1,017 (at 31 March 2022: £130,636). Our Roots CIC also received contributions paid by LWUK during 2022/23 for Healing Circles work; the total amount paid over was £15,000 (2021/22 £15,000). The amount owed by LWUK to Our Roots at 31 March 2023 was £nil (at 31 March 2022: £nil).
Louise McKiernan, (a Trustee of Living Well UK, and a Director of Living Well Consortium) is CEO of Disability Resource Centre (DRC), which provided services to LWC during the financial year; the amount invoiced from DRC to LWC during the year totalled £13,130 (2020/21: £15,110). The amount owed by LWC to DRC at 31 March 2023 was £730 (at 31 March 2022: £nil). The amount owed by LWUK to DRC at 31 March 2023 was £nil (at 31 March 2022: £nil).
Ronald Owttrim (a former director of Living Well Consortium) was also a named Director of Health Exchange Limited (HEX), which provided services to LWC during the financial year; the amount invoiced from HEX to LWC during the year totalled £285,529 (2021/22: £231,103). The amount owed by LWC to HEX at 31 March 2023 was £27,687 (at 31 March 2022: £nil). The amount owed by LWUK to HEX at 31 March 2023 was £nil (at 31 March 2022: £nil).
Aftab Rahman, (former a Trustee of Living Well UK) is also associated with Legacy West Midlands; the total amount funded or invoiced from Legacy to LWUK during the year totalled £nil (2021/22: funding of £nil). The amount owed by LWC to Legacy WM at 31 March 2023 was £nil (at 31 March 2022: £nil). The amount owed by LWUK to Legacy WM at 31 March 2023 was £nil (at 31 March 2022: £nil).
David Cusack, (a former Trustee of Living Well UK) was also employed as CEO of St Paul's Community Development Trust, which provided venue space to LWUK during the financial year. The total amount invoiced from St Paul's to LWUK during the year totalled £544 (2021/22: £810). The amount owed by LWUK to St Paul's Community Development Trust at 31 March 2023 was £nil (at 31 March 2022: £nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
## **9 Corporation Tax**
The Charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. LWC distributes available profits to the parent charity under Gift Aid.
32
## **Living Well UK**
For the year ended 31 March 2023
## **10 Tangible Fixed Assets**
|**Cost**
At the start of the year
Disposals in the year
At the end of the year
**Depreciation**
At the start of the year
Charge for the year
Disposals in the year
At the end of the year
**Net book value**
At the start of the year
At the end of the year|**Computer**
**equipment**
**£**
38,312
(10,213)
28,099
30,253
6,016
(10,213)
26,056
8,059
2,043|**Furniture and**
**Fixtures**
**£**
4,173
(3,373)
800
3,772
401
(3,373)
800
401
-|**Total**
**£**
42,485
(13,586)|
|---|---|---|---|
||||28,899|
||||34,024
6,418
(13,586)|
||||26,856|
||||8,460|
||||2,043|
All fixed assets are held by the charity's trading subsidiary, LWC.
33
**Living Well UK**
For the year ended 31 March 2023
## **11 Subsidiary Undertaking**
The Charity has control over the activities of Living Well Consortium Limited (LWC), a company registered in England. The company number is 07412677. The registered office address is 23 Moseley Road, Birmingham, B12 0HJ.
All activities have been consolidated on a line-by-line basis in the statement of financial activities.
Available profits may be distributed under Gift Aid to the parent charity.
The trustees Louise McKiernan, and Lovemore Masiane are also directors of the subsidiary.
A summary of the results of the subsidiary for their full financial year is shown below:
|Turnover
Cost of sales
Gross surplus
Administrative expenses
(Deficit)/Surplus on ordinary activities before interest and taxation
Profit on disposal of fixed assets
Interest receivable and similar income
(Deficit)/Surplus on ordinary activities before taxation
Taxation on profit on ordinary activities
(Loss)/profit for the reporting period
Retained earnings
Total retained earnings brought forward
(Loss)/profit for the reporting period
Distribution under Gift Aid to parent charity
Total retained earnings carried forward
The aggregate of the assets, liabilities and reserves was:
Assets
Liabilities
Reserves|**2022/23**
**£**
5,769,569
(4,651,789)
1,117,780
(1,175,497)
(57,717)
-
-
(57,717)
-
(57,717)
385,860
(57,717)
-
328,143
**2021/22**
**£**
1,738,900
(1,410,757)
328,143|**2021/22**
**£**
4,600,995
(3,606,432)|
|---|---|---|
|||994,563
(921,509)|
|||73,054
178
-
73,232|
|||
-|
|||73,232|
|||312,627
73,232
-|
|||385,859|
|||**2021/22**
**£**
2,692,512
(2,306,653)|
|||385,859|
34
**Living Well UK**
For the year ended 31 March 2023
## **12 Parent charity**
The parent charity's gross income and the results for the year are disclosed as follows:
|Gross income
Result for the year|**2022/23**
**£**
255,489
(179,091)|**2021/22**
**£**
445,026|
|---|---|---|
|||(160,205)|
|**13**
**Debtors**
Trade debtors
Other debtors
Prepayments
Amounts owed from group
undertakings|**The group**
**2022/23**
**£**
1,185,089
23,823
90,291
-
1,299,203|**The charity**
**2022/23**
**£**
3,000
5
1,741
42,118
46,863|**The group**
**2021/22**
**£**
2,363,945
165,362
142,950
-
2,672,257|**The charity**
**2021/22**
**£**
11,300
5
1,025
99,869|
|---|---|---|---|---|
|||||112,199|
## **14 Creditors: amounts falling due within one year**
|Trade creditors
Taxation and social security
Accruals
Other creditors
Deferred income|**The group**
**2022/23**
**£**
209,947
308,615
457,696
-
-
976,258|**The charity**
**2022/23**
**£**
4,596
-
35,042
-
-
39,638|**The group**
**2021/22**
**£**
292,043
474,077
273,394
489
1,320,504
2,360,507|**The charity**
**2021/22**
**£**
50,478
-
15,392
489
14,135|
|---|---|---|---|---|
|||||80,494|
## **15 Deferred income**
|Balance at the beginning of the year
Amount released to income in the
year
Amount deferred in the year
Balance at the end of the year|**The group**
**2022/23**
**£**
1,320,505
(1,320,505)
-
-|**The charity**
**2022/23**
**£**
14,135
(14,135)
-
-|**The group**
**2021/22**
**£**
16,456
(16,456)
1,320,505
1,320,505|**The charity**
**2021/22**
**£**
-
-
14,135|
|---|---|---|---|---|
|||||14,135|
Deferred income comprises contract income received in advance.
35
## **Living Well UK**
For the year ended 31 March 2023
## **16 Analysis of group net assets between funds**
|Tangible fixed assets
Net current assets
Net assets at 31 March 2023
_Tangible fixed assets_
_Net current assets_
_Net assets at 31 March 2022_
**7**
**Movements in funds**
**At 1 April**
**2022**
**£**
Restricted funds:
Grant awards
31,809
Unrestricted
funds:
General funds
648,757
Total funds
680,566
**_At 1 April_**
**_2021_**
**_£_**
_Restricted funds:_
_Grant awards_
_16,658_
_Unrestricted_
_funds:_
_General funds_
_767,535_
_Total funds_
_784,193_|**General**
**unrestricted**
**£**
2,043
398,178
400,221
**_General_**
**_unrestricted_**
**_£_**
_8,459_
_640,296_
_648,755_
**Income &**
**gains**
**Expenditure**
**& losses**
**£**
**£**
568,577
(121,650)
5,740,063
(5,918,545)
6,308,641
(6,040,195)
**_Income &_**
**_gains_**
**_Expenditure_**
**_& losses_**
**_£_**
**_£_**
_206,800_
_(191,649)_
_4,647,949_
_(4,766,729)_
_4,854,749_
_(4,958,378)_|**General**
**unrestricted**
**£**
2,043
398,178
400,221
**_General_**
**_unrestricted_**
**_£_**
_8,459_
_640,296_
_648,755_
**Income &**
**gains**
**Expenditure**
**& losses**
**£**
**£**
568,577
(121,650)
5,740,063
(5,918,545)
6,308,641
(6,040,195)
**_Income &_**
**_gains_**
**_Expenditure_**
**_& losses_**
**_£_**
**_£_**
_206,800_
_(191,649)_
_4,647,949_
_(4,766,729)_
_4,854,749_
_(4,958,378)_||**Restricted**
**funds**
**£**
-
548,789
548,789
**_Restricted_**
**_funds_**
**_£_**
_-_
_31,809_
_31,809_
**Transfers**
**£**
70,054
(70,054)
-
**_Transfers_**
**_£_**
_-_
_-_
_-_||**Total funds**
**£**
2,043
946,967|
|---|---|---|---|---|---|---|
|||||||949,010|
|||||||**_Total funds_**
**_£_**
_8,459_
_672,105_|
|||||||_680,564_|
|||||||**At 31**
**March**
**2023**
**£**
548,789
400,221|
|||(6,040,195)||||949,010|
|||**_Expenditure_**
**_& losses_**
**_£_**
_(191,649)_
_(4,766,729)_||||**_At 31_**
**_March_**
**_2022_**
**_£_**
_31,809_
_648,757_|
|||_(4,958,378)_||||_680,564_|
## **17 Movements in funds**
36
## **Living Well UK**
For the year ended 31 March 2023
## **Restricted funds projects: include grant funding received for projects to be delivered during the year and continuing into 2023/24.**
|BBC Children in Need
Healing Circles
Cast and GTF
Street Games
Kickstart
Digikicks
Jubilee fund
Breaking Boundaries
StandOut project
Wellbeing Coach at
Arden Academy
Birmingham and
Solihull ICB Capital
Grant
Total funds
BBC Children in Need
Healing Circles
Cast and Good Things
Foundation
Street Games
Kickstart
Digikicks
Total funds|**At 1 April**
**2022**
**£**
17,610
(30,524)
8,627
14,015
20,894
1,187
-
-
-
-
-
31,809
**At 1 April**
**2021**
**£**
-
13,932
2,727
-
-
-
16,659|**Income &**
**gains**
**£**
-
-
-
29,926
9,000
4,493
5,300
1,000
26,666
34,192
458,000
568,577
**Income &**
**gains**
**£**
53,333
13,932
18,750
90,491
27,500
2,794
206,800|**Expenditure**
**& losses**
**£**
(35,890)
(21,250)
(6,323)
(3,095)
(23,487)
(840)
(1,204)
(649)
(2,931)
-
(25,981)
(121,651)
**Expenditure**
**& losses**
**£**
(35,723
(58,388)
(12,850)
(76,476)
(6,606)
(1,607)
(191,650)|**Transfers**
**£**
18,280
51,774
-
-
-
-
-
-
-
-
-
70,054
**Transfers**
**£**
-
-
-
-
-
-
-|**At 31 March**
**2023**
**£**
-
-
2,304
40,846
6,407
4,840
4,096
351
23,735
34,192
432,019|
|---|---|---|---|---|---|
||||||548,789|
||||||**At 31 March**
**2022**
**£**
17,610
(30,524)
8,627
14,015
20,894
1,187|
||||||31,809|
## **Birmingham City Council, BBC Children in Need, Childhood Trauma**
These grants were originally used to in delivering nature therapy, sports, and creative activities with 1:1 support for low intensity mental health needs, and the work ongoing has been funded from reserves into 2022/23.
## **National Lottery - Healing Circles**
A grant was originally awarded during 2020/21 but work has continued to bring those from African and Caribbean backgrounds to meet for group discussions and talk about the impact of race on their mental health. The project was funded from reserves into 2021/22 and 2022/23.
## **CAST and Good Things Foundation**
This grant was awarded to tackle inequalities in digital access, by providing equipment, and giving tutorials to help clients access websites for further wellbeing services.
37
## **Living Well UK**
For the year ended 31 March 2023
## **Street Games**
Grants were awarded to cover costs of running activities as part of the Holiday Activities Fund (HAF) – during the Easter, Summer, and Winter school holidays in 2022/23 – a series of indoor and outdoor activity sessions were run.
## **Kickstart**
Grants were awarded for individuals on the government backed Kickstart scheme during 2021/22 and 2022/23 – supporting young people aged 18-25 with work placements within Consortium member organisations across the West Midlands for 6 months.
## **Digikicks**
The Charity were engaged to support vulnerable adults with low and no digital skills to gain access to devices and training.
## **Jubilee Fund**
Grants were awarded to cover delivery of sessions of Multi sports activities for young people in the Sandwell area.
## **Breaking Boundaries**
The Charity received a grant to contribute towards costs of running the scheme which aimed to socially mix and connect young people and their families from different communities using regular participation through sport.
## **StandOut project**
The Charity received income contributing to the cost of employing a Volunteer Coordinator, and running the StandOut scheme, engaging volunteers.
## **Wellbeing Coach at Arden Academy**
The Charity received income to provide a health and wellbeing coach at Arden Academy in order to support students through delivery of interventions so they can identify strategies to support and manage their own health and wellbeing.
## **Birmingham and Solihull ICB Capital Grant**
The Charity received a one off contribution towards the cost of the Grounded projects.
## **18 Operating lease commitments payable as a lessee**
The groups total future minimum lease payments under non-cancellable operating leases is as follows:
|Less than one year
Two to five years|**Other**
**2022/23**
**£**
624
-
624|**Property**
**2022/23**
**£**
39,930
-
39,930|**Other**
**2021/22**
**£**
624
2,028
2,652|**Property**
**2021/22**
**£**
35,550
-|
|---|---|---|---|---|
|||||35,550|
38