REGISTERED CHAIUTY NUMBER: 11¥0172 Report Of the Trustees Unaudited Finantial Stattments for the Year Ended 31 December 21123 for St Josepb's Famllv Cetstre St Joseph'5 Familv Centre Contents of ihe FiDxncial Statements for the Year Ended 31 December 2023 Page Report of the Trustees Jndependent Exam5kner'5 Repor¢ Stwtement of FinaDcial Actfvities Balance Sheet Notes to Ihe Flnancial Stalen￿nts 9 to 17 Detailed stateN￿nt of Finan£ial Activities 18 to 19 St Joseph's Family Centre Report of the Trustee5 for the Year E￿￿ed 31 December 21123 The In)slees present their report Niih the fjnancial Sthlements of the chariry for the year ended 31 Deceinber 2023. The trnstees have adopted the provisions of Accounring and Reporting by Charities.. Statein¢nt of RecO[￿￿ended Practice applicable to chariiies preparing their accounts in aecordance with the Fillancial Reporting Standard applicable in Ihe UK aTrd Republic of Iitland IFRS 102} (effective l January 2019). OBJECTIVES AND ACTJVITIES Objeetives and Aims Tlic principal objectives of the Charity are= For the public b¢nefit io allcviate thc distrc&s caused by lh¢ break-up of families by suth means as thc Irllst¢¢s may from limc to tim¢ detemiine inclllding the provision of child contacl services. farnily mediation. and family counselling to persons living or working in the area of bencfit For the publlc bejefil to support adults and children experien¢in& or at risk of experieneing ¢motional and Psych(Trlogi¢al health problems in the arca fo benefit by such mtrdlls a5 the tn]stee5 from time to time dctem)ine including the pmvi5ion of counselling. other psychotherdpies and programw for children suffering loss. For the publi¢ beTJefii to relievc financial hardship ex￿￿enced by deprived faTnilies and individuals living or working in th¢ area of benefit by such means as the t￿Stee$ fTom tiTnc to time delerniine inclllding the provision of essential household equipm¢ni. furniture and emergency food parcels. To strive to reflect. in carrying out its mission. the Christian social teaching ihat irLspires its work. Public benefit The Trustees confirni that they have Feferred to the guidance conlained in the Charity Commission's general guidance on public benefit when reviewing the T￿￿15 aims and objeciivcs and in planning fiJDJre activities. VoluNteer5 St Joseph's Family Centre has a long trddition of volunteer support atKI Trustees value and are gratefvl for the contribution they have made and Lonttnue to make. Page I Si Joseph's Family Centre Rewbrt oltkne Trustees for the Ye#r Ended 31 December 2023 ACHIEVEMENT AND PERFORMAf4CE Charitable acti￿71)¢$ Tn]slees are pleased to r¢p)n thai rhe contracted servi¢¢s offered by the Family Centre with M¢rscycarc NHS Foundation Trust for children's coun5elling and Talking Matters Warrington IMHMI for adult counsclling have continued to perform well againsi contract requirements_ During the cutrent contrda year 120231241 w¢ ¢xpcct over 1,300 Childrcns Counsclling session5 to be attended and we have collaborated with Merscye31e io offer extensions to the servic¢ to support a reduction in waiting times. Target5 for Adult Counselling wall also be rnel and woik has been CO￿pIeted with Talking Matters to clarify referral criteria which will redu¢¢ waiting lists for this servicc. Contracts are being ie]]cwed for the 2024125 contract year bcgitming l Aptil with all iDcrease in the Merseycare coniract to support additiollal provision of ¢hilthen'5 counselling in thc face of higb de￿WIlL8 fot this 5etvice. Welfare services continucd io providc support to families throughout the year with the n￿]n focu5 the Christn￿S campaign which rcsulied in delivery of food with a value of £9.0(X) and £15.0(10 of supemarkei vouchers to around 300 fatnilics with 700 children. Tntslees are pleased to rep(Trn that the Cerltre v￿5 able to operate the NHS ￿nded Sysiemic Family Practice success￿11Y thToughout the year, complementing our other serviccs by working wth family groups. No futther funding available aTMI this serviee has now eTMled. Trustees are pled5ed to report the net income in the year reportcd in these accounts. This was possible due to a legacy receivcd in the year, funding for thc now discontinued Sysiemic Family Practice and donations received. Trusiees remain focused on identiffing new sources of fvnding and 5UPPOrt and are gtatefvl for all thc donations dnd support we receive from Tnany generous Supl￿rterS. It is important to note that the considerdble achievelnents of thc Centre have been nude possiblc by the quality of leadership within the Cenire and the dedication of the Centre sthff during a year which has seen signilicant changes in -%tatTing in the Centre ManageEttnt and Support TeaTn. In the year we said goodbye 10 R05anna Kyme-wright and welcomed Jo Wilkinson to the role of Cen¢re Mdnagei and welcomed Sam Barnett to the newly created role of Services Delivery Manager. We are gra￿f￿1 to R(>sanna for her valued contribution and wish Jo and Sam every success as they work with Trustees to develop the Centre a[￿ services for the future. FINANCIAL REVIEW Financial position The Siaiement of Financial Activities for the year is sei out page 6 of the accounts. The board of Trustees report net income of £55,025 (2022 - net expenditure of £36.784). Accllmulaled funds a]N)unt 10 £419.107 (2022 - £364,082) Investment policy and objectives PriThciples of ini'estment policy The Charity's funds aTC to be inYested= al In a sufficicntly liquid fom) to allow the charity to carry oui its purpose effectively and without itttemiprion: bl In a5sers which give first priority io the securiry of the Chatiws capital. cl Which rE￿i]nis¢ the level of return ¥iven al and bl,. dl Wh¢rc possible, in ethical or socially responsiblc fimds- el Whieh minimise ¢ounierparty risk Types of &nve%tmÈDt Invcslments are to be made only in invesiment asst types which the Trustees hav¢ approved {"Approved Investmeiit Assets"). Counterparties Investments are to be made only with counterparti¢& using credi( limits approved by the Trusteesl"Approved Counlerparties'l. Page 2 St Joseph's Family Centre Report of tbe Tru51ees for tbe Year Ended 31 Detellther 2023 FINANCIAL REVIEW Reserves policy Re5eTYes are held lo help the Charity opera1¢ effe¢tivcly. The Ttuslees will keep thcir reserves policy and the Icvcl of reserves held under Teview. The trnstecs will also monitor Ihe level of reserves held throughout the y¢ar. The Trusiees have sei a minimum level of reserves for effective m¢iJium-Itrm owraiion ai 25 /0 ofbudgeied annual expenditure, being £98.000 bas¢d on ihe 2024 budgei. Thc reserves targ¢t has been eXc￿ded ai the yearend as free reserves amount to £273,00712022- £211,581). Going eoneern The Trustees are continually reVie￿ing the operdiions of the charity and its abilrty to deliver its objectives. The Trustees have considercd the needs of the charity for the next 12 t￿)nthS and the TTUStCCs believc they have ihe structure and resources to ensure the Charity remains a going concern. FUTURE PLANS The T￿slee5 plans are to continue responding to the needs of families. children and individuals in the area who require cmotional and practical support. The Trustees are committed io providing a Contact Centre so that children can spend time wtth the non-rcsident parent in a safe and non-institutional selling. Howev¢r. Trustees note the continuing increases in compl¢xiiy surrounding the demands for and nature of this largely unfun(kd servic¢_ Counsclling programs foi both ChildrcT] and Adults r¢Tnain central io aciiviiies and Trusiees are pleased to report thdt they have agreed an iTtcrease in service levcls and funding for thc 202412025 contract year in relaiion to Children's Counselling, We are working collaboratively wih Merseycare to identify ways to deliver this service which improve the experience of the Childre￿ and young people. We will continue to maint2in stocks of food and other household ess¢ntials for di5thbution during the yeai and ale grateful to those individuals and organisaiions which supporf us in this work. We expect t(> extend successful Christmas food delivery campaign to other school holiday periods startrng with Easter 2024. STRUCTURE, GOVERNANCE AND MANAGEMETr*T Governing doeument The chariiy LS Controlled by its governing documcD¢ a deed of alld co[LSti￿t¢S an unincorporated charily. Charity constitution Si Joseph'5 Family Cetttre has been registered wtth ihe Charity Commission as a CIO sincc 2019, having previously operat¢d under the same name since 1968 ￿1th the charity number 252126 which transfcrred it's funds lo the CIO in January 2021. Recruitment and appointment of new trustee% Tn]st¢cs are appointed by Ihe members of the Charity at its Annual Gcneral Meeiing IAGMI. Vacancies occurring between such rnectings may be filled by a rtsolution of ihe Boaid of Trusices. A person appoinied in ihc way, who wishes to continue as a tn￿lee, musi offer hirwheTs¢lf for re-appointm¢nÉ at ihe next AGM. The rninimum number of trustees 15 6. All trustees are skilled to cany out thcir responsibility. howcver if ￿rther tsaining is idcntifjed, il will bc prov￿ded. The trusiees have delegated Ihe day to day nmning of the Cenire io thc Cenirc Manager. The Centre Manager is the key metnbci" of siaff at ihc Chariry and her responsibilities include stratcgic plaTrnill& the managcmeni of business, service provision. staff and premises. Key management remuneration Thc Cenirc ManageT 18 Ihc key member of stsff at the Chariry and h1￿her responsibilities include strdtegic planning, the management tsf business. setvice provision. staff and premises. Total Temuneraiion for this role can be follnd in Ihe staff costs note. Page 3 St Joseph's Famil> Centre Report of the Trustees lor the Year Ended JI Decetllber 2023 STRUCTLRE, GOVERNANCE AND MANAGEMENT Risk management The trusiees have a dury to identify and review the risks to which ihe charity is exposed and io etmite appropriatc controls are in place io provide reasonabl¢ assufdnce against fraud and e￿or. The Board of Trustees have considered the major risks ro which the Chanly is cxposed and bave reviewed thos¢ Tisks and e5tablishcd systems and PToccdures io manage those risks. The Trustees Continue lo assess th¢ majoT Tisks, Ihe largest bein8 the reduciion in fjnancial fiu)ding. io whieh th¢ Charity be exp)sed relative to strategic. operational, regulaTity and financial mailers. It is the reswnsibility of ihe Board of tn]stees. with assistance from the Centrc Manager, to catry Oui Tisk man38emeiit analysis of thc organi5atson and tts take appropriak measures. Jt is the responsibility of ihe Ccntrc Manager to ensure thai.. a} a Risk Managemeni Officer for the organisation is nominatcd- b) effective risk management procedures are in place. applicable to all relevant ares. c} risk rnanagemcnt procedure8 are rewewed regularly,. d) recornTnendatlOTIS iirsing out of thc risk managemeni process are evaluated and, if nece￿ry, implemented: e) eTnployee5 and volunteer5 aT¢ awdre of all applicable risks and familiar with the organisaiion's risk management prwedure. REFERETr4CE AND ADMINISTRATJVE DETAILS Registered Charity number 1180172 Principal address 9 Musellm Sireet Warrington Cheshire WAI IJA Trustee5 R A Broadbent Dr E M Diakun R W Heiheringlon Ms L Hall Ms A Cottcr Mrs K H Jackson DrJ P Mccarthy W J Ravenscroft Independent Examiner Voisey & Co LLP Chattered Accountanis 8 Winmarleigh Street Warringlon Cheshire WAI IJW Page 4 St Jfj$eph's Family Centre Report of th¢ Tru$tee5 for the Year Ended 31 December 21123 REFERENCE AND ADMIP41STRATIVE DETAIts BankL'rs The Co-opcrative Bank PIC POBOX 101 l Ballon Street Manchcster M60 4EP CAF Bank Limited 25 Kings Hill Avenuc Kings Hill Wcst Malling Kent ME194JQ Naiiorkwde Building s￿lery Kings Park Road Moulton Park Northampton NN3 6NW The Charity Bank Limited Fosse House 182 High Sireei Tonbridge TN9 IBE Approved by OTder of the of tru5tee5 on 12 April 2024 and signed on its behalf by.. R A Broadbent- Trnstee Page 5 llldepeDdenl Ex4miller'5 Report to the Trustees of St Joscph's Family Ctntre Independent exgminer's rew)rt to the tru5tee5 (bf St Josepb's Familv CeDtre I r¢port to the charity trustees on tny exanunaiion of the a¢counis ol Si Joseph's Family Centre (the Trusi) for the year ended 31 tkcember 2023. Responsibilitit5 and basis of report As the charity trnstees of the Trnst you are responsible for t￿ prepardtion of the aceounts in accordance with the requircm¢nts of ihe Charities Act 2011 {'the AcVI_ I report in rcsp¢¢t of my exatninaiion of the Trust's aecounts carried out under Section 145 of thc Act and in caryii)g out my examination I have followcd all applicable Directions ￿Vell by th¢ Charity Cotnmission under Section 14515llbl of the Act. Independent examiner's statement Sincc your charity's gross income cxceeded £250.O¢XI your examiner must be a me￿ber of a listed body. I can confjrm that l am qualifjed to undertake the examinaiion becaw l am a metnbcr of thc In5tin]te of Chartered Accountants in England and Wales. which is one of the listed b(xlies. I have completed my examination. I confirni thai no Ttfdterial matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- accounting records were Mi kept in respeci of the Tr￿1 a5 required by Secrion 130 of the Act,. or the accounts do not accord with thosc records; or the a¢¢ounts do not comply with the 8pplicable rcqulren￿jts eonceming the fornj and content of accounts sct out in the Chariiies (Accounts and RepoTts} Regulations 2(K)8 other than any requirement that the accounts give a true and fair view whi¢h is not a matter conSide￿d as part of an indep¢nd¢nt examination. I have no Concerns and have come across no other Tnatters in com)eciion wth thc exarninaiion to which allention should be drawTr in this report in older to enable a propeT undersranding of the accounts to be reached. Janine Boyo BFP ACA MAAT The Insiiiute of Chanered Accountsnts in England and Wales Voisey & Co LLP Chartered Accountsn 8 Winmarleigh Street Warringlon Cheshirc WAI IJW 12 April 2024 Page 6 St Josepkn'5 F3milv Centre Statement of Financial Activities for th¢ Year Ended 31 December 2023 31.12.23 Toial fi￿d5 31.12.22 Total funds Unresrricted nds Resrricted fijnd Notes INCOME AiND ENDOITrMENTS FROM Donations and legacics 124.241 124241 56,700 Charitable aetivities Family Centre 284.474 284.474 217,447 OiheT trading activities Investment tn¢ome 145 3,424 145 J.424 4.823 1.057 Total 412.284 412,284 280.027 EXPENDrruRE ON Charitable activitie5 Family Centre 357.259 357,259 312,760 Other 4,051 Total 357259 357.259 316,811 NET INCOMEI{EXPENDITURE) 55,025 55.025 136,7841 RECOiYCILIATION OF FUNDS Totltl funds brought forward 364.082 3(A,082 400.866 TOTAL FUNDS CARRIED FORWARD 419.107 419,107 364.082 The noies form part ofthese financial 4tatcrnents Page 7 St J05eph'5 Fxmilv CeDlre BalaDce Sheet 31 Detember 2023 31.12.23 Total fi]nds 31.12.22 Total funds Unrestricted fund5 Re5tricied filnd Notcs FIXED ASSETS Tangiblc assets 146.IIM) 146,100 152.501 CURRENT ASSETS Debtors Cash at bank and in hand 12 50.364 244.378 50.364 244.378 30,580 188.892 294.742 294.742 219,472 CREDITORS Amowits falling due within one year 13 (21.7351 {21,7351 {7.891) NET CURRENT ASSETS 273.007 273,007 211.581 TOTAL ASSETS LESS CliRRENT LIABILITIES 419.107 419.107 364.082 NET ASSETS 419,107 419,107 364,1)82 FUNDS Unrestricted funds 14 419,107 364,082 TOTAL FUNDS 419.107 364,082 The financial slatements were approved by the Board of T￿￿te¢S auttM)rised for issue on 12 April 2024 and were sibmed on lis behalf by.. Trustee The notcs forni part of these financial s(ateTnents Page 8 St Joseph's F•miiv Centre otes to ihe Finan¢iail St*leJnertts for the Year Ended 31 December 2023 ACCOUYTlD4G POLICIES Basis of preparing the financial stalemeDt5 The financial siaiemenls of the charity, which is a public benefit entity undei FRS 102, have bccn prepared in accordance with the Charities SORP IFRS 1021 'A¢¢ountitLg and Reporting by Charities.. Statement of Recommended Practice applieable to charities prepaftng their account5 in accordance wilh rhe Financial Reponing Standard applicable in thc UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Financial Reporting Siandard 102 The Financial Reporting Stsndard applicable in the UK and Republic of Ireland, and the Charities Aei 2011. The financial stsiements have been prcpared under the hisiorical cost convention. The financial 5tat¢ments are piepared in sterlin& which is th¢ fvnctional currency of the CIO. Moneiary amounts in ihese ftnancial stsiements are rounded ro the nearest £. Finan¢i41 reporting standard 102 - reduted dise105ure exemptions The charity taken advantage of the follo￿￿ng disclosure exempiions in preparing these financial s￿￿ments. as permitted by FRS 102 The Financial Rcporting Sthndard applicable in the UK and Republic of Ireland,: the requirem2nts of Section 7 Statcmeni of Cash Flows. Critical 8tcounting judgements and key Sources of estimat5on uncertaiDty In the application of ihc Charity's accounting w)licies. the trustees are required to make judgcmeni%, esiimatcs and assurnptions about the carrying anKbuni of assets and liabililies thill are noi apparent from oiher sources. The esiimatcE and associaled as%umpiion5 are bascd on historical experience and other factor5 considered to be relevant. A¢tual results may differ from those estimates. The ¢stimales and associated a&surnprions are reviewed on an on-going basis. ReTrisions of accounting estimates are re¢ognised in the period in which the ¢51Ill￿te is revised where the revision will affect only that period. or in the period of the revisitsn and future periods where the revision affects both current and future peri(NJs. No CTltical accounting estimates and Judge[￿nts have been made in preparing Ihc5e fin41ncial statements. Income All income is iecognised in the Statenrni of Finallcial Activities once the ¢han"ty has entitlemenl lo the funds. li is pmbable that ihe income will be received and the anM)unl can be Jneasured reliably. Income from goveTr]rnent grdnts. whether capitsl or revenue grants, are recognised when the charily has entitlement io the fund5, any performance conditions anached to the grdnt have been met, it Is probable that the income will be receivcd and the atnount can be tneasured reliably and is not deferred. For Itgacies, entitlcment is iaken as the earlier of the date on which either ihe Charity is aware that probatc has been ￿anted. the esthte has been fjnalised and noiificalion has been made by the exccutor to thc Charity thai a disiribution will be ll￿de, or whert a distribution is received frorn the estate. R¢c¢ipt of a legacy, In whole or in part. is only considered probable when the a[)￿￿nI can be tDeasured r¢liably. and the Charity has been noLifi¢d by the eKecutoVs intention 10 make a disiribution. Where legacies have been notified to the Chariry. or the Chariry is aware of the wniing of probate. aiid the criteria foi income recogmtion has noi been met. then the legacy is disc105ed as a contingent asset and disclosed in the note5 to the financial 51atements if material. Expenditure Liabilities are recognised as expendithre as s(￿n as there is a legal or constnLCtiYe obligation committing the chariry lo that ¢xpendiDJre. il is probable that a transfer of econotnic bellcfjts will be required in kitlenienl dnd thc amouni of the obligation can bc measured reliably. Expenditure is accounted for on an accrual8 basis and has been clagsificd under hcadings that aggregdtc all cost rela¢ed lo the category. Wherc costs cannot be directly attributed to particular headings they havc been allocated io acttvities on a baSLS corisjstent with the use of rc%ources. Governance costs Governance co81$ are related to the govcrnancc of the Charity, such as the pr(Kluction of (he financial stateinents. Page 9 continued... St Joseph's FO￿lIV CeDtre r4ote5 to the Financial Statements- tontinued for tbe YeaT Ended 31 December 2023 ACCOUNTif4G POLICIES- contlDued Tgnglble fixed &$sets Depreciation is provided at the lollowing annual rates in order to write off each asset over its estimatcd usefvl life. Long leasehold Fixtures and fitlings Straight line over 50 yea 33 /0 on cost Prop¢rties whose fair value can be rneasurcd reliably are held under the revaluation model and arc carricd al a revalued amount, being Ihcir fair valuc at ¢he dale of ihe valuaiion less any subsequent accllmulatcd dep￿CiaTIon. and subsequent aceumulaied impair￿1 1055es. The fair value of the land and buildings is usually considered to be thelr markei valuc. Taxatio The Charity is exempt from tsx on its charitable aciivities. Fund accounting Unre5tticted funds cart be used in 2ecordance with the chariiable objectivcs at the discrction of ihe t￿￿￿e$. Restricted funds can only be used for particular restricted purp)ses thqthin the objects. of the charity. Restrictions arise when specified by the donor or when fuTLds are rdised fvr particular restricted purpo%es. Furthcr explanation of the narure aTMI purw)se of each fund is included in the notcs ￿ the financial statements. Pen5lOn Costs and other p05t-retlremeTht benefi1$ The Lharity operates a defiTJed contribution penston schefty. Contributlonb payable to the eharitys pensio scheme are charged to the Statement of Financial Activities in the period to which they relate. Finaneial Instr￿mentS The Charity has elected to apply the provisions of Section I I 'Basic Financial knstruTnents' and Section 12 '0ther Financial Instruments Issues. of FRS 102 10 all of its financial instrullhents. Financial instruments are recognised in the charil￿s of financial w)siuon when the Charity b¢comes pany 10 the contractual provisions of the lns1njn￿Thl. Financial asseis and liabÈlities are offsef. with the nei amount5 preseDled in the financial siatemen15. when there is legally enforccable righi to sei off thc recognised amounts and there is an iniention to settle on a net basis oi to rcalise the net ass¢t and seiile the liability simultaneously. B85ic finanei#l assets Basic fi[￿n¢121 assets, which include debtors and cash and bank balances, are initially measured hi transaciioll price including transaction Costs and are subsequently carri¢d ar anK>dised Costs using thc effectiv¢ interebt method unless the arrangement constitutes a fil￿nCing transattsOD. wherc the transaction is measured at the picseTtt value of the fi]tyrc rtteipls discounted at a market raie of interest. Financial assets classified as rcceivable within onc year are not amortised. Other flnanrial assets Other financial assets, including investments in equity in5trurnents thich are not subsidiaries, associates or joint vcnwres, are initially measured ai fair value. whieh is nottnally the trdn5action pricc. Such asset5 are subseqllcntly carried at fair value and the changes in faTrT valu¢ are recognised in profit or 105s, exccpt that investtnents in equity in5ttumcnts that are not publically traded and whose fair values ¢annot be measuicd reliably are measured at cosi less impairnjeni. Jmpairment of financial a55ets Financial assets. other than ihose held ai fair value through profit or loss. are assessed for indicators of irnpairmenl at cach reporting end dale. Page 10 colltinued... St Joseph's Familv Centre otes to the Fin4Deial StatemeDtS- ¢ODtinued for the Year Ended 31 December 2023 ACCOUNTING POLICIES- conliDued Financial instruments Financial assets arc impaired where there is objeciive eTridence that, as a resuli of one 01 more cvents Ihai occurred after the initial recognition of the financial asset. the esriinaied fufure cash flows have been affected. If an assct is impair¢d, the iTnpa1m￿n1 105S is the differcnce between the carying amount and tlie prcscnl value of die esiimated cash flows discounted at the assei's original effe¢iive iniere5t rdt¢. The impairnjent loss is r¢cogni5cd in profit or loss. DeYecoEnliion of financial assets Financial assets are derccogniscd only when the contractual rights ￿ thc cash flows from the asset expire or are 5cttled, or when the company transfe[5 the ftnancial assei and substantially all the risks and rewards of ownership to another cntiry, or if some significant risks and revaids of ownership are Tetaincd but Control of the asset h transferred to anoiher party that is able ￿ sell the asset in its eniirety to an unrelaicd third party. Employee benefits The costs of ihe short-tem) employee beneflts are recognised as a liability and an expense, unless those co.%ts are rcquired io be recognised as pan ofihe costs ofstock or fixed assets. The cosi of any unused holiday entitlement is recognised in the p¢riod in which the employee's services are received. Tem)irtabon benefits arc re¢ogni5ed immediately a5 an expense when the company is denThstrably commitied to terniinate the cmplo)Thent of an employec or to provide terniination benefils. DONATIONS AND LEGACIES 31.12.23 31.12.22 Donations Clift aid Legacies Donated services and faeilifies 62,311 3.795 57.385 750 52.281 4,419 124,241 56,700 OTHER TRADING ACTIVITIES 31.12.23 31.12.22 Fundraising events Family mediation Sundry incon 3,033 1,070 720 145 145 4,823 INWISTMENT INCOME 31.12.23 31.12.22 Dep)sit accouni inter¢st 3,424 1,057 Pagell continued... St Jokph'5 Famili Centre otes to the FiDan¢i41 StatemeDt$- Continued for the Year Etsdtd 31 Dentinued... St Joseph's Family Centre Note5 to the Financial Statements- continued for the Y¢gr Ended 31 Detember 2023 14. MOVEMENT IN FUNDS- continued Comparatives for movemtnt ID funds Net movcmeni in fwids Transfers beiween fijnds At I 1.22 31.12.22 Unrestrleted funds (ienerdl fi￿d Contingency reserye Rcvaluaiion reserve Designated development fi]nd 194.785 35.554 111.470 (34.lJ71 165.648 35.554 109.515 53,365 11,9551 53.365 341.809 136,0921 58.365 364.082 Restrleted fuTrd$ Piogres8ive development fvnd 59.057 (692) 158,3651 TOTAL FUNDS 400.866 (36,784} 364.082 CoTnparative nei movement in funds. includcd in the above are as follows.. Incoming resources Resources expended Movernent in funds Unrestricted funds Generdl fi￿d Revaluation reseTve Designated development fund 263.152 {297.2891 {1.955) 116.8751 {34.137) 11.955) 16.875 280,027 1316.1191 (36,092) Restrietcd funds Progre%8i%'e deYelopm¢nt fund 16921 1692) TOTAL FUNDS 280.027 (36,7841 A current year 12 months and prior ycar 12 months combin¢d FM)siiion is as follo￿.. Net movcmen¢ in funds Transfers between At 31.12.23 At 1.1.22 Unrestrieted funds Gcneral fund Contingency reserve Rcvaluation reserv¢ Designat¢d developTnent fimd 194.785 35.554 111.470 22.843 5,(K)O 222,(128 {3.9101 107,560 53.365 53,365 341.809 18.933 58,365 419.107 Restricted funds ProgrL55ivc development fiJT 59,057 (692) (58,3651 TOTAL FUNDS 400.X66 18,241 419.107 Page 15 continued... St Joseph's Fa￿lIV Centr¢ Notes to the Financial Statements- ¢ontinued for the Yexr Ended 31 December 2023 14. MOVE.METraT IN FUNDS- eolltinued A currcnt year 12 ]nonths and prior year 12 ￿K)nthS combined nct movcmcnt in funds. included Ln the above are as follow5.. Ineoming resources Resources expended Movement in funds Unrestricted funds General fund Revaluation reserve Designated development fvnd 661.446 {638,6031 13,910} 130.8651 22,843 13,9101 3(Tr.865 692.J I I {673.3781 18,933 Restricted fuThd5 Progressive development fund (6921 16921 TOTAL FUNDS 692.311 (674.070) 18,241 Is. RELATED PARTY DISCLOSURES TheTe weTe no rela(ed party trdnsaciions for the year ended 31 December 2023. 16. FUNDS Contingency Reserve The reserve has been previously calLulaied by the t￿￿tee$ as the amount sei aside to meet the costs of the charity ceasing to operate as a Famtly Centre. The level is reviewed annually and (or the end of 2023, the trustees believe that the present figure is 5ufficieni for that purpose. Rev3luatSoM Reserve This fund reflects the valuations made on the property over a nutnber of years with d¢pr¢ciation being deducied from li annually. Designgted Dtvtloprnent Reserve The reserve is held io supporT services provided by ihe chariiy wkn.cb are not supported by NHS funding. See note below. Restricted-Progres5ive development fund The progressive dei'elopment fund arosc as a result of a legacy received by the charity of £53.365 in 2017. due to ihe legacy bellw ring-fe￿cd by the board to 5UPPOrt s¢rvices noi supwrted by NHS funding. A subsequcni grant of £5,0(K) was received in 2018 and a fin81 grdni from the Sieve Morgan Foundation received in 2020 of £6.686 w35 uscd for the purchase of laptOP5 to allow honr-working during the Covid-19 pandemit. All monics outlined above. have b¢¢n uiiltscd for their intended PUTPOSC and thc capitsl assets PUTchased wilh the granis arc now fully depreciatcd. Consequently. the balance of the fund ai ihe end of 2022 was nil and referenc£ io the fund shall no longer be made from ihe financial year 2024. Page 16 coniinued... St Josepb's Familv CeDtre Note5 to the Financial StatemetLt5- continued for the Year Ended 31 December 2023 17. PEP4SION SCHEME The cl)arity operates a dcfincd cot]tribution schemc. The assets of the scheme are held separately from the asscts of tli¢ charity in an indepcndenily adrninistered fund. Thc pension cost chaigc rcprcsents contributions payable by the charity to the fund and amouni¢d to £5.04112022 £4.2131_ Page 17 St Josepb'5 Familv Centre Detailed Statement (bf Financial Aclivities for the Ye*r Ended 31 December 2023 31.12.23 31.12.22 INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Legacies Donated scrvices and facililies 62,311 3.795 57.385 750 52,281 4.419 124.241 56,71K) Other trading actlvltle5 Fundyaising events Family mediation Sundry income 3,033 1,070 720 145 145 4,823 Investment income Dep051t account interesi 3,424 1,057 Charitable activities Grants Scrvice level agreement 3.125 281,349 2,720 214.727 284.474 217.447 Total Incoming resources 412.284 280,027 EXPENDITURE Charitable attivities Wages Social secuTity Pensions Ralcs and water Insuiance Light and heat TelephoThe Postage and stationery Repairs and renewa15 Parking spaces Pasioral & welfare Profcssioi)al services Training Family mediation IT Costs 256.041 14.589 5.041 780 2.300 3,703 5,828 4.940 19,9i6 2,400 18,724 1,518 710 220.045 9.171 4.213 456 5.455 3,144 5.351 2.950 15.365 2,745 20,308 3.257 974 854 5,850 342,360 299,499 Support costs This page does not forni pan of the Stswiory financial statements Page 18 St Joseph's Familv CeDtre Detailed StateEDent of FinAncial ActivitÉes for the Year Ended 31 De¢ember 21123 31.12.23 31.12.22 Support costs Management Sundries 2.566 1,039 Fingnce Bank charges 377 Other Long leaschold Fixttjrcs and fitting5 Loss on sale of tangible fixed a&%ets 3.300 5,297 3,300 8.959 134 11,597 12,393 Governanee e05ts Legal & professional fees Indcpendcnt examinels fee Accounlallcy 35 1,562 2.079 35 1,488 1,980 3.676 3,503 Toial rcsources expended 357,259 316.811 Net incomelltxpenditurel 55.025 136,7R4} Thi5 page does not foTm part of thc staruiory find￿181 stsiements P8ge 19