The Charity Registration Number is =_ 1184970 Outreach Community & Residential Services Report and Accounts 31 March 2022
Outreach Community & Residential Services Report and accounts for the year ended 31 March 2022 Contents Pag? Charity infomiation Trustees. Annual Report Statement of trustees, responslbllltles Independent auditor's r8POrt Funds Stètomènts."_ statement of Financial Adivities ststement of total recognised gains and losses Movements in funds 12 13 Balance sheet 14 Cash flow statement 15 Notes to the accounts 17
Outreach Communlty & R8sld8ntlal S8rvlcos Tru5tees' Annual Report for the year ended 31 March 2022 OUR VALUES We will aayS strive to cte.. - Sense of Worth and Sense of Self-worth within the organisalion Inclu8ion- Peop18 are more than the service th8y receive or th8 rol8 they 8re employ8d in Empowerment- Encour3ge developmenl an(1 opportunity for creativity Equal bul Differ8nl- A holistit approach which is r8spon8iv& and as ad8Ptabl& as we can be Empathy- We aclivety listen and are not judgernentsl Fair 8nd Tran8par&nl Only doing thing8 Ihal 8re u88ful and m88ningful The Trustee8 present their Report and Aecounls for th8 year ended 31 M8rch 2022. Reference and admlnlstratlve d8talls rhe ¢horlty tsame. The leg81 name of the charity is'.- Outreach Community & Residential Services. ThÈ Charitys areas operation UK ¢h8ritablÈ rÈgiStrètion. The charity is registered in England & Wales wlh the Charity Commission in England & Wales ICCEWI with tharity nUMr 1184970. Legalstructuro of the charity The goveming (Jocument of the charity is th& constitution of the CIO as 8pproved by the Charity Commission The goveming document is dated 15Apri12019 The trustees are all individuals. Tho principal operating addre55, telephone number, email and web addrosse5 of tho charity are'.- 35-37 Blackburn Street Ra(Icliffe. Manchester M26 1NR T818phon8 0161 740 3456 Email Address 3kil8h@oulreach.co.uk Web address http.'Ilbvww.oulreach.co.ukl The Trustees in office on the date the report wa5 approved were.'- P8t8r Elton- Chair Ivor Sifver- Sèerotary Barry Fine FCA- Treasurer Barbara Pearlman John Knight S8m Bolton Objects and actlvltle8 of the charlty Th&purposes of th8 charlty as set out In Its govemlng document. The objects of Ihe CIO are to rÈlleve people wlth learning dlsabillty andlor mÈnlal health needs, wlth or rythout a physic81 impairment, in particular, but not exclusively. such persons of the Jewsh faith. The maln actlvltl85 undertaken In relatlon to those pUoseS durlng th8 year. The poliGies adoptwj lo further the objeGlives are the provision of resiclenlial Gare aGGommodation, supported living s8rvic&s and domiciliary 8UPPOrt. Th8 Trusl8e8 confirm that th8y hav8 reftrr8d lo the guldanc8 contained in th8 Charity Comm588ion's general guidance on public benefit when reviewing the airns and objectwes planning future Sctivities.
Outreach Communlty & R8sld8ntlal S8rvlcos Tru5tees' Annual Report for the year ended 31 March 2022 rhe short twm 8nd longer lem? alms and objectlves. The airns of the charity are to provide residential Gare and supported living accommodation in the Manchester ar&a in adapted accommodation and to provid& community 8uppDrl that 18 coordinal8d from the domiciliary teatn. We acquire more mobility acGes5ible accomtnodation to meet the growng needs of setwce users. To also incr8as8 ils otter of l¥sur& and 80cial opportunitl8s via th& communty hub and café. The charity& strategies foraGhieving its aims and objectivès in t1 future. The charity looks lo achieve 118 strategic aim8 and c8rry out ils op8r8tional obJ"8ctives of th8 year by working closely with Local Authority Soual Service Department5 3nd Health Authorities in detertnining and providing for the needs of Its $8rvice u88rs. rhe tontrlbutlon olvolut)teÈrs durlng thé yèar. Have been fortunat& to have continued funding for the post of a volunle&r Manager, Howev8r, during 2020 he was on furlough due to Cowd crisis he has returned to his post on 1st July 2021 to continue to recruit. tr31 and support volunle&rs and update the polici88 and procedure8. We hav8 had volunteers who have helped us with open days and events wlhin the community hub. Volunteers have been focused helping lo run the community hub coffe& loung8, making and 8&rving coffee8. drinks and food. They have giv&n th&lr tlme not only physically helping in the coffee lounge but also cornpleting Ihe food handling certificates. The rnain achievements and performance of the charity during the year. In th& period lo 31 March 2022 the charity provided over 1180cial, community and w8llb8ing servic88 for aduhs who have a learning disability. mental health needs. sensory or physical irnpairrnent. The charity continues lo provide re8idenlial support service8 for 19 people within 3 houses and 6 flats 8nd 27within supported living es128 service users in 20211 Within the C.S T Domiciliary senrice. have provided 11 service users114 service users in 20211 vAth approximately 280 hours of support per week. The organisation prowdes Sessions via the drop-in centrE. offering leisure and soGial opportunities for service users. The totsl number of $8rvic& user8 in Residential s&rvice8 r8main8d th& same as18St year. A8 8 health and social car& organisalion we w&re massiv81y Impact8d by the pandemic we were fortunate that Bury MBC ILocal Aulhorityl provided P.P.E and 3ddition31 grants so that we could pay for staff to isolate h8n Ih&y w8r& p0811iv& for Covid. Th8$8 P8ymen18 have b8en very w81come. FurJdrai$irt# activities durirtg the yÈar. The fundraising consuhant Msrie Davies and her assistant Jeff Massey have been sUPPOrting us wryth fundrai8ing in particular for th8 Community hub and tafé. W& rèduced the hour8 on thè contract du& to th& pandemic. They 3re now working one day a week continuing lo create a pipeline of donors and applying for funds on our b&half. 11 has not been a$ successful a8 W8 would hav8 Iik8d howev&r, it h88 raised fund8 W& would not have otherwise ceived. They have focused on creating a dat3base of funders and significant grant givèrs, som& of th888 wll be r8p&at fund8r8 who will donatè lo Outreach year afLer year. £21,825.00 h8s be&n r8186d this year.
Outreach Communlty & R8sld8ntlal S8rvlcos Tru5tees' Annual Report for the year ended 31 March 2022 Structur8. governance and management ofthe charfty Thepolicies andprocedures for the induction and training of tru5tee& The Bogrd keep5 the skill requirements for the trustee bo(ty under review provides a(Iditional Irsining where necessary. All new Trustees ceIve an induction progratntne, which covers strategic and operational objectives. documenl8tion. oblig8lions, anLI staffing structures. The induction wocess for 8ny newly apwinled trustee cotnprises of A series of meetings with the Chief executive and existing executive committee of trustees. Governance harbdbooks for tnÈmbers and IrustÈÈs support OutrÈÈch's Articles by Selling out polities, procedures and practices that the Iruslees will adopt in the fuwilmenl of their responsibility. - Accompanied visits lo various servicÈs. rhe charity* organisational structu Outreach is a CIO govemed by a Constitution dated 15 April 2019. There were three first trustees. The tmstees have tho powÈr to 2ppoint additional IrusteÈs. Apart trom thÈ first tmstees, Èvory IrusteÈ must be apwinled for 8 lerm of three years by a resolution passed at a properly convened Tlleeting of the trustees. In selecting individu21s for appointment Ès truslÈÈs. the truste&s must havè ward to the skills, knowled and experience needed for the effective administration of the CIO. The members of the CIO are its trustees. The only persons eligible lo be members of the CIO are its tmsiaés. The Irusiee8 may creaie a8social& orother classes of non-voling m8mbèrship and d&temiin8 thè rights and obligations of such members. Any decision to amend th8 conslilulion, marg8, wind up or dissolve tho CIO musl be made by member resolution. The trustees tnay designate any of their meetings as a general tneeling of the Tnembers. There is a finance subcotnmittee whiGh Gonsists of the treasurer Barry Fine. Ivor Silver. the finance Manager and the Chief Executive 8nd meets al least 8 lime8 8 year. How the charitymakes decisions and hLW decisions are deleuated. There is a docutnenl which outlines the decision-tnaking pr0ce55 which dictates levels of decisions and delegated authority. which has been approved by Iruslees. There are clear distinctions belween the role of trustees and the leadership team. The board of trustees holds a rangÈ of rÈseNed mattets and d&legatÈs c&rtain authority lo the Èxècutivè team in order lo run the organisation efficiently. Matters such as policy, strategy and budgets are prepared by the leadership team for ton8idÈraiion and approval by thÈ tm8lÈes. who then monitor the implÈmentation of these pLgns. Ther& ar& a number of b08rd committees with ¢ar l&nrs of reference. The commi11888 Include.. Finance- which ensures the board receives the appropriate financial information for planning. perfortnance monitoring 8nd m8jor decisions. The minutes of the meetings are madè av8118ble 10 811 Irusle88 on 8 lim&ly basis. The cotntnittees tneet at least 8 times per annutn. External pay benchmarki wa the use of Tnarket data taken frotn sector pay surveys and We have a range of detailed human resource policie5 10 5UPPOrt our Gharitsble i#)jeGlive5. which are rev18W8d regularly 8nd 8nsur8 complianc8 With employment18gislalion.
Outreach Communlty & R8sld8ntlal S8rvlcos Tru5tees' Annual Report for the year ended 31 March 2022 The Chief EXeGut1 Qffi¢erand otherseni(>rrnanagementpersonnel to whom day to day m•nagement Is deleu8ted Akilah Akinola- Chi&f Executive Louise Carter- Director of oper8ticS Bankars Nat Wesl Bank plc 463 Bury Old Road Preslvich Manchester M25 1AB Santsnder Brid Road Boot Merseyside GIR OA4 Penlnsula Victoria Place Marth8ster HR M4 4FB Financial review The Charitys financialposition at the end of the yearended 31 Alaroh 2022 The financial position of th8 charity 8131 March 2022 and comp8ralives fc th8 pric p8riod, as mor8 fully detailed in the aGGounts. be sutntnarised as follows"_ 2022 2021 Net income 1.193.928 Unrestricted Revenue Funds available for the general purwses of the Gharity Unrestricted revaluation reserve Total Unrestrlcttd Funds 1,113,917 37,056 1,150,973 Restricted Revenue Fund8 42,955 Total Funds 1,193,928 Financial rnviewof thgposition at the roporting date, 31 March 2022. Cuts lo loc81 aulhcyily funLling is continuing to have an impact within he81th & soci81 c8re. The organisalion has tried lo achievÈ full cost t0Very from the local authonties who are the main purchasÈrs of sÈMtes. The 2021 figures added for comparistrn are from thÈ 31 July 2021 financial statÈmenls of the povious entity. The o¥Ètsll Sur$ for the period beftr revaluations was £1,156,872, Èxcluding the transfer of funds trom the previous entity the surplus was £92.03812021 surplus £270.9331. The Trustees expect the charity to op&ral& In the future Mth a small surplus. During this period Fundraising tosts for 2022 were £17,962.5012021 £25,3181. The majority of costs were generated by M D8vies for raising funds on our behalf. Income from fundraising was £21.82512021 £199,530) Incom& from Legacl8s was £012021 £1,932). The trustees are grateful to donors for their continued support.
Outreach Communlty & R8sld8ntlal S8rvlcos Tru5tees' Annual Report for the year ended 31 March 2022 Pollcles on res8Ne& It Is the policy of th8 charity to maintsin unr8slric18d funds, which are fr88 r8s8rw8s of the charity, al a18v81 sufficient to cover managetnent and support costs during periods of fluctuating income. The organisation has taken and is taking sl8p8 to ensur8 that cash flow ver8 th8 obligation8 of the w88ent level of activity. Ther8 ar& no projects Ihal hav8 be&n comm&nc8d which wuir& further c8Pital or funding. The trustees confirm on 3 fund-by-fund basis that the charitys assets are av8il3ble and adequate lo fulfil the obligations of the ch8rity. The Irust8e8 plan to retain monies in the n&xt few years to r&pl8nish the r*8Érv&s to a level 5uitsble to Ihe new level of operations. AvailHbility and47dequ4cy ofassets of each ofthe funds Transfer trom Unr&stri¢ted Revenue Funds was reqUid to ¢lear the defi¢lt on the Day Centre and A¢livities Appe81 Fund, Community Hub and Voyager 8 Ceiling Hoi81 Fund. After considering the above the board of trustees is satisfied that the charitls asset8 in each fund are available and adeouate 10 fulfil ils obligations in respect of each fund. InveslmetTrtpollcy and Inveslment objectlves. The investment in a55ets such as propertie5 is vested in the Custodian Trustee5 and are held by therll. The trustees h8V8 the power lo inv8sI in such ass8ls as they see frt. The charitys principal assets 8re properties. which ar8 used as accommodation for residential car8 and Supported living semce users and have been acquired in accordance within the powers of the goveming instrument. These were acquired for the purpose of providing accommodation for serdice users, and as such the trustees gard this as being held for a long tertn. The property assets of the TTUSt are included in the accounts at valuation. on an open market basis as at 31 July 2021 using the house price index for the local authority area. The lalesl èxLernal valuation IoDk placè in 31 Match 2018. It is the trustees, inlentlon that ext8rnal r8v8lualions are done on s triennial basis. ThÈ moiorrisk$ to whi¢h the Chartyi$ exposed0ndVIews and$y$iem$ to mitigè1¢ them. The tmstees have a8Se88ed the major risk to which the charity is exposed, in particular, those related to th& operations and finance of the twsl, and are satisfied that systems are in place to miligale the Irusl's exposure to major risk. The TruslÈÈs s responsible for Ènsuring ÈffettivÈ risk managemÈni and Ènsuring that approprialo measures ar8 in plac8 lo m8nag8 risks. Corporate risks 8re reviewed by th8 Trust8&8 to satisfy Ih8m8elv8s that adequate controls are in place On an ongoing basis operational risks are reported to every management meeting (six par yearl lo keep Ih8m abreast and up lo d8te with lh8 main current Issues and the actions being taken to mitigate these risks. Over the reporknng Fkriod the main risks identified Gentred around the ability of the oryanis8tion lo respond lo changes in demand and to achieve fee increases in line ¥vilh the predicted growth in costs. especially wlh the cost itnplicalions of the National Real Living Wage, which local authorities are asking us lo pay staff. This in lum may affect the ability of the org8nisalion to meet its liabilities. Another tnajor risk is the continuing decrease in Local Authority funding which has been tnade worse by the p8ndemic. Another major risk is the ability of the org8nisalion to allracl and retain the necessary level of staff to support setvices and to provide a fair. equit3We and competitive pay and reward package. Al80, our workforce In particulady at man8gem8nt lev81 is 8ging and w8 need to b8 SUCC8ssion planning We have create(I the post of Deputy Service Manager and enrdled 2 stsff on to a course to enab them to qU811fy as r8gister8d managers in th8 future. To help 8118viale these risks the organisation ha8 invested in new marketing m3terials to attract potential service users. staff and volunteers. In addition, lo focus mor8 lim8 to h8lp Identify new 8rea8 of demand and support on submitting tenders. We al80 took on an apprentice in order to assist wlh Human ResourGes and Adtnin. The relocation of head office to Radcliffe and developing a Gotnmunity hub, there is a risk that we don't raise all th& funds n8ed8d lo hire a café and c8nlr8 Manager lo mn th& facili11&8 prof&ssionally and enhanc& the reputation of the organisation.
Outreach Communlty & R8sld8ntlal S8rvlcos Tru5tees' Annual Report for the year ended 31 March 2022 Pkns Forthe Future summary of plans for the future and the trustee8' perspectlve of the future dtIon of the Charlty. The charity 18 committed to its valu88 and ils p8rson-C8nlr8d way of working and continuing to support peopl8 ryth learning disability andlor mentsl heahh needs in residenli81 c3re homes, supporte(I liwng and in the community. Th8 good r8pul8lion of Ihe charity is18ading to more ref@rr8ls, which is planned lo18ad lo a gradual expansion of the charills services. Outreach is comtnilled to persOntre(l ways of working to facilitsle CollaLratIOn between its broa(1 range of seNices. 11 bvill continue lo invest in ils workforc8 development strat8gies in order to attract, relain and reward a skilled and rnotivate(I workforce. To inv88t in updating and improving it8 methods of communicatiro with staff and recording and accessing information in real time. Invest in servlce quallty and Impact improvement and dèvelop new innovalivÈ and responsive servlces that provide holistic support for people. Outreach will adapt to the changing nee(Is of the people it supports. its partners and commissloners In a ch8nging landscape. the charity will work lo continuously improve ils support to people, to help Ihern make positive d8C18ions about their support. 11 will continue to create pÈrsona1188d packages and wort In partnership lo deliver high quality, flexible, valued results th8t create sustainable change for people. To continue &xpanding domiciliary 8UPPOrt provislon and d&v8lop furth&r leisure and social opportunities by developing and investing in the community hub. Intr8a8ing th8 numb8r of 8UPPOrted living s8rvlc&8 by worklng in partnershlp wth prop&rty developlng organi5ations. Detalls of The AudStor Lang8r & Co Chartere(l Accountant Ststulory Auditor 8-10 GatY Road Che8dle Cheshire SK8 1PY ststernent as to di5G195ure of inforrnatlgn to audi¢or5 The trustees state that so far as each of the trustees at the lime this report was apkyoved are aware'.- al Th8re is rK> rel8vant audit information188 defin8d by section 418131 of th8 Compani8s Act 20061 of which the auditors are unaware. and bl Th8 tws1888 have taken all Steps that they ought to h8v8 lak8n lo m8k8 themselves aware of any levant audit information and establish that the auditors are aware of that information.
Outreach Communlty & R8sld8ntlal S8rvlcos Tru5tees' Annual Report for the year ended 31 March 2022 ststÈmÈnt Of TrustÈÈs' RÈsptsnsibilities The charitys trustees are responsibk forthe preparation of the accounts in accordance wth the tertns of the Chariti88 Act 2011 and the Charities IAccounts and Reports) Regulations 2008. Nolwilhslanding the explicit requirement in the exLant statutory regulalions.the Charities (Accounts and Reports) Regulations 2008. to prepare the financ181 $18tement8 In accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn. the Trustees deleTrnined to inleTpret this responsibility 35 requiring thern to follow current best practice and pr8par8 th8 accounls according lo the FRS 102 SORP ISi8t8ment of Recommended Practice for AcGounting and Reporbng by Charities) 2015. las amended by Ihe Bulletin IS8u8d in Oclober 2018 and applicable lo all accounting p@riod8 b8ginning on or 81ter 181 January 20191, tFh8 SORPI. . In particular, charity law requires the Trustees, if they prepare accounts on an accruals b88is, lo prepare financial statements for eath finanGial year whiGh give a true and fair wew of the state of affairs of the Gharity as al the end of the financi81 year and of the Surplus or deficit of the charity. In preparing tfw financial statements the Trustees are required to - to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Pociicè (United Kingdom Attounting Standards and applitable lawl. select suitable accounting policies and 3pply them consislentty.. make judgetnents and estimalÈs that are reasonable and prudÈnt", pr8par& the financial slal&m8n18 on the going concern ba8is unlèss It 18 Inappropriat8 lo presume that the charity will continue in business.. state whether applicable acGounling standards and statements of r8comm&nded praciic& hav& be&n follow8d, subi&cl lo any material d&pariur&8 disclosed and explain8d In th& financial $1818m8nt8,' The law réquirés Ih8t the truste&8 must not 8pprove thé accounts un1&88 théy are satisfied that they giv& a true and fair view of the stsle of affairs of the charity and of the Surplus or deficit of the charity for the year. The Trustees are 8150 responsible for maintaining adequate accounting records vthich disclose with reasonable accuracy at any litne the financial position of the charity and which are sufFicient to show and expLqin the charity's Ir8nsaclions and enable therll lo ensure that the fin8ncial slalemenls comply with regulations tnade under the Charltles AGI 2011. They are also responsible for safeguarding the assets of the charity and henc8 for taking reasonable steps for the pr8vention 8nd d8tection of fr8ud and other irregu14ri1ies. The Trustees are 8180 responsible for the contents of the Trustees, rewrt. 8nd the slalutory responsibility of the auditor in relation to the Trustees. report is limited 10 Èxatnining thè and ensuring that. the report is consistent with the figures disclosed in the fin8naal statements. 1710112023 This report w85 3pproved by Ihe board of trustees on . Barry Fine Trustee
Outreach ¢ornmunity & Re$identio1 Servi¢e$ Indep8ndent auditors. report to the trust885 of Outreach Community & R85id8ntial Services Opinion We have audited the financial stalernent5 of Outreach Community & Residenti81 Services for the period en(led 31 March 2022 whiGh Gomprise the Statement of FinanGial Adivilies, the Bal3nce Sheet. Hnd the rel8ted notes. The finanGial reporting framework that has bean applied in Ih8ir preparation is applicable law and United Kingdom Accounting Standards. including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Irend (United Kingdow Generally Accepted Accounting Practice). This report is mad8 $018ly to th8 charity's tru8t888, as a body, in accordanc8 With 88Ction 144 of th8 Chariti8s Act 2011. Our audit work has been undertaken so that we might state to the charills trustees those matters we are required to state to them in an audito¢s report and for no other purpos&. To thè fullest extent pèrmitted by law, WÈ do not actept or assum& responsibility to anyon8 other than the charity and the charity's trustees as a body, for our 8udit worfÉ, for this r8POrt, or for the opinions we have formed. In our opinion th8 financial 8tatem8nts'. give a true and fair view of the stste ofthe charitys affairs as al 31 March 2022. and of its incoming sOurceS and application of resources. for the period then ended., have been property prepared in accordance wlh United Kingdorn Generally Accepted Accounting Practi,. and have been prepared in accordance with the requirements of the Charities Act 2011. Basls for oplnlon We condurted our audit in accordance wth Intern3tional Standards on Auditing IUKI IISAS IUKII and appliGable law. Our responsibiliti88 under those standards are furth&r described in the auditor'8 r8sponsibilili8s for th8 audit of th8 financial ststemenls section of our report. We are independent of the charity in accordance with the ethic81 requirements Ih8t are relevant lo our audit of the financial stalemenls in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requiretnents. We believe that the audit evidence we have obtained 18 8uffici&nl and appropri8t8 to provide a basis for our opinion. Conclusions rèlating to going concem W8 hav& nothing to report In respect of th8 following matters in relation lo which the ISAS IUKI require us to report lo you vthere.. the Iru81888 U88 of the going concern basis of accounting In the preparation of the financial statements is not appropriate., or the Irustees have not di105ed in the financial statements any idenlrfied tnateri31 uncertainties thal tnay cast signific2nt doubt about tht charitvs ability lo ntinue lo adopt the going concem b281s of accounting for a period of at least twelve months from the dale when the finanaal Ststemenls are authorised for issue. Other inftsmiation The other inform3tion ¢ornprises the informatign in¢luded in the annual report, other thon the finan¢ial statetnenls and our auditor's report th8r8on. Th& trust88s ar8 rt8pon81ble for the other information. Our opinion on thé financial stst8menls does not cover the other information and. except to the extent otherwse expliciuy staled in our report. we do not express any fortn of assurance conclusion thereon. In connection ryth our audit of the financial slalements, our responsibility is to ad the other inforniation and, in doing so, consider vthether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or DthÈrMse appears to be materially misstated. If we Identlfy such material inconsistenties or apparent material mi88t8t8menls, we 8r8 required lo d8t8rmine whelh8r there is a m818rial mi88tat&m8nt In the financial statements or a material misslaternent of the other information. If. based on the work we have performed. we conclude that there is a material tnisstatemÈnt of this other infortnation, we are rÈquired to report that fatt. 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 Tnatters in relation lo which the Charities IA¢¢ounts and Rewrtsl R8gu181ions 2008 requir& us to report lo you if, In our opinion.. the infortn3tion given in the fin3nci31 ststements is inconsistent in any material respert wth the Trustees Annual Report., or prop&r accounting record8 have not been kèpt", or the financial statemen18 ar8 not in agr&&m&nl ¥th the accounting records,. or we have not r8C81ved 811 the Information and 8xplan8tions w8 r8quir8 for our audrt.
R85ponsibilities of trustees As 8xplain8d more fully in the Tru8t888' Responsibilities Statement 881 out on page 7, th8 trustees are r88pDnsibl8 for the preparation of financial ststements and for being Satisfied that they give a true and fair view. and for such internal control as the trustees determine is necessary lo enable the preparation of finanGi31 stateTnents that are free trotn tnaterial mis81al8menl, whelh8r du8 lo fraud or error. Auditorfs respon5ibiliti85 for the audit of the financial statemonts Wè havè been appointed a8 auditors under Section 145 of the Charities Act 20118nd fftport In accordance Mlh the Act and relevant r8gulation8 made or having 8ff8cI Ih8r8under. Our obj8CtiV8s ar8 to obtsin r8asonabl8 assur8nc8 8bout 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. bul is not a guarant&& that an audit conducted in accordanee wth ISAS IUKI Mll always delecl 2 material misstatement when11 &xl8t8. Mi88tatemenls can arise from fraud or error and are considered m81erial if. individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users tsken on the basis ofthese fin3ncial statements. Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined èbove. to detect material misstatement5 in respect of irregularilies, including fraud. The extent lo which our procedures are tapable of del&cting Irregularities, Including fraud is detailed b&low.- Id6ntlfySng and as888slng potsntl81 rl8k8 rolat8d to ItT8gularltles In idenlifwng and a55e5sing risks of tnaterial mi5slatetnent in respect of irregularitie5. including fraud and non-compliance with laws and règulations. we tonsidered thè following". Enquiries of management. including obtaining and reviewng supporting do¢umenlalion, ¢on¢erning poli¢ies and pro( identifying, evaluating. and complying with laws and regulation5 and whether they were aware of any in5tan¢e5 of non-compliancÈ delecting and responding to the ri5k5 of fraud and whether they have knedge of any actual. suspected, or alleged traud". and the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulation5'. retnuneration policies. key drivers for remuneration and bonus levels., and Discussions among the engagement team regarding how and where fraud rnht occur in the financial statements and any potent131 indicators of fraud The eng3gemenl team have experience ofworking with charities and this experience was r&l&vanl to the discussion about where fr2ud risks may arise. In common with all audit5 under ISAS IUKI. we are also required lo perform 5peGific proGedures to respond to the risk of managem&nt override. We also obtsined an understsnding of the legal and regulatoryframework th8t the charity operates in. The key law5 and regulations we considered in thi5 Wntexl included the UK Charities Act, FRS 102. The Financi31 Reporting Standard applicable In the UK 2nd R&public of Ireland and Charities SORPIFRS1021. Identifying and assessing potential risk5 related to irregularities As a resuh of perfortning the above. we did not identify 3ny key audit tnattets related to the wtential risk of fffjud or non- eompliance Mth laws and r8gulations. In addition lo the above, our procedur88 to respond lo risks id8nlified included the following.. R8vi&wlng th8 flnancial stat8menl disclosures and 1&81ing lo supporting documentation to aSS8ss compllane& wlth provisions of relevant laws and regulations d8scrib8d as having a direct effect on the financial 8tst8menls', Enquiring of management tonceming actual and PDtential liligalion and cl8ims'. Perfoming analytical procedu$ lo identtty any unusual or unexpeded relationships that may indicat& risks of materi81 misstalem8nt due to fraud., Reading minutes of m&etings of those d)arged with governante and r&viewng correspondence Mlh rebvant aulhorili8s including Charity Commission and HMRC In addressing the risk of fraud through management override of controls. testing the appropriateness of journal entries and other adjustments.. assessing whether thejudgemenls made in making accounting estimates are indicalive of a potential bias., and &valu21ing the business rationale of any significant transactions that are unusual or outsid& the normal cour8& of business. We a150 communicated relevant identified law5 and regulations and potential fraud risks to all engagetnent teatn mernbers and remain&d al&rt to any indications of fraud or nonoMpli3ne@ with laws and regul8tion8 throughout th& audit.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at VJAW.frG.org.uklauditorsresponsibilities. This desGription fortns part of our auditor's report. 23 January 2023 Langer & Co Date Chartered Accountant and 8-10 Gatley Road Statuttsry Auditor Cheadle Che$hirÈ SK81PY Langer & Co is elwible for appointment as auditor of the Gharily by virtue of its eligibililyfor appointrnent as auditor of a company undèr section 1212 of the Companies Act 2006 10
Outreach Communlty & Resldentlal SeThlce8- Statement of Flnanclal Actlvltle8 for the year ended 31 March 2022 Statement of Flnencl8lActlvltles for theyeer endedjt Mah 2022 Current Current period period UnrÈ$tricted Restricted Funds Funds Current period Total Funds SORP Ref Prior Year Total Funds 2022 2022 2022 2021 InGome & Endowment5 from.. Donations & Legaoes Charitable sctwities Investmen18 Other A1 A2 A4 A5 9,192 1,602.544 70,994 13,113 80.186 1,615,657 1,021.503 43.338 1.064.841 Total income 2.633.248 127A45 2.760.691 Expendlture on: Raising funds CharilablÈ activitles B1 82 1.987 1,497,703 10,434 93,695 12,421 1.591.398 Total 8xpendltur8 1.499.690 104.129 1.603.819 Net income for the period 1.133,556 23,316 1.156.872 Transfers between funds 119,6391 19,639 Net income oftertran$fer¥ B. 1.113.917 42.955 1.156.872 other re¢ogni$ed gain$ll1955e51 Nel gain5 on revaluation of fixed D1 ass8ls 37.0 37.056 Net movement In funds 1.150.973 42.955 1.193.928 Reconciliation of funds'.- Total funds brought forward Total fund5 carried forward 1.150,973 42,955 1.193.928 The'SORP Ref indicated above is the dassific3tion of income set out in the forTnal SORP docurnents. As required by paragraph 4 60 of the SORP, the brought forward and carried forward funds atK>ve have bÈ&n agreed lo the Balance Sh8et. A Slal8ment of Total Recognis8d Gains and Lo8s8s is included as a primary statem8nl in Iht8t 2tt0unts. All acliviti8s d8rive from continuing operations The notes attached on page5 17 to 30 form an intsgral part ofthese accounts.
Outreach Communlty & Resldentlal SeThlce8- Statement of Flnanclal Actlvltle8 for the year ended 31 March 2022 Statement of Total Recognised Gains and Lo559s for the yoar ended 31 March 2022 2022 2021 Surplus forthe period Net ÈxcÈss of incomÈ over expenditurÈ from operations bÈforÈ tax 1.156,872 Inoome from operations before tèx in thÈ StètÈmerti of FinèncialActivilèS 1.156.872 Add/(dedu¢t) non yncomè and expèndilure ilems.". Gains on th8 revaluatDn of tangible fixed ass8ls 37,056 Net Movement In fund8 before taxatlon 1.193.928 Taxation arising in the year Funds generatsd in the period as shown on Ststemont of Financial ActivitleS 1,193,928 The notss attached on pag88 17 to 30 form an intsgr81 part ofth8s6 accounts. 12
Outreach Communlty & Resldentlal SeThlce8- Statement of Flnanclal Actlvltle8 for the year ended 31 March 2022 Outreach Comrnunity & Residential Ser¥ices- Resources applied in the year ended 31 March 2022 towards fixed assets for Charity us8'.- 2022 2021 Funds generated in the period as detailed in the SOFA Resources applied on functional fixed assets 1,193,928 1836,2921 Net resources av8118ble to fund charltsble actlvltles 357.636 Movements in revenue and capital funds forthe year ended 31 March 2022 Revenue a¢¢umula¢ed fund$ Unresttlcted Funds Restrlcted Funds Total Funds La8t year Total Funds 2022 2022 2022 2021 Accumulated funds brought fonvard Recognised gains and 105ses before transfers 1,133,556 23,316 1,156,872 1.133.558 23.316 1.156.872 IFrom)rro unrestricted revenue funds 119,6391 19,639 Closing r8venue funds 1,113,917 42,955 1.156,872 Revaluation R858rv8 Fund Unr85trict8d Fund8 2022 Restricted Fund8 2022 Total Fund8 2022 Last year Total Funds 2021 At 1 April Net gains on revaluation of fixed assets 37.0 37,056 At 31 March 37,056 37,056 Summary of funds Unre8trfcted and Designated funds 2022 Restrlcted Funds Total Funds Last Year Ttstsi Fund$ 2022 2022 2021 Revenue aGGutnulaled funds Revaluation serve fund 1,113.917 37.0 42.955 1.156.872 37.056 Total fund5 1.150.973 42,955 1.193.928 Tho notss attached on pages 17 to 30 form an intsgral part ofthese accounts. 13
Outreach Communlty & Resldentlal SeNlce8- Balance Sheet as at 31 March 2022 SORP Note Ref 2022 2021 Flxed asset$ Tangible ass8ls 11 A2 B44,340 Current assets Debtors Investments held 8s current assets Cash al bank and in hand 12 B2 13 B3 B4 151.776 289 S09.688 Total current a558ts 661,753 Creditors.. arnounts falling due within one year 14 C1 273,946 Net current a55ets 3B7,807 1,232,147 Net a558ts Creditors.. amounts falling due aft8r mor8 Ihan one year 15 C2 138.2191 Tho total not assets of the charity 1,193,928 The totsl net assets of the chatlty are fundod by the funds of the chatlty, as follows'.- Restrictod funds Resthcted Revenue Fund5 21 D2 42.955 42,955 Unrestrlctad Funds Unreslricled Revenue Fund8 21 D3 1,113,917 37.056 Unre51ricled Revaluation Reserve 21 D4 1,150,973 Total charity funds 1,193,928 The'SORP Ref indicatsd above is the classification of Balance Sh8el i18ms as sel out in the formal SORP documents. As required by paragraph 4.60 of the SORP. the brought forward and carried forward funds above have been agreed to Ihe SOFA.. Th& Trustees acknowledge their responsibilities for complying with the r8quir8m8nts of tharily18gislation with respect to accounting records and the preparation of accounts. The charity is subject to audit under charity legislation. and the report of the Charities Act auditor is on page 10. The Trust88s are satisfied that, although the charity is not regisler8d under the Compani&8 Acts, if it were so registered, it would be eligible lo prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to cotnpanies subject to the small cotnpanies regirne. Barry Flne Trustee Approved by th& board of Irusle&8 on . 1710112023 The notss attached on pages 17 to 30 fomi an Intsgral part ofth8se accounts. 14
Outreach Community & Residential Services Cash Flow Statement for the year ended 31 March 2022 2022 2021 Cash flows from operating activities Net cash provided by operating activities as shown bebw 346.458 Cash flows from investing activities Interest reied Purchase of propÈrty, plant and Èquipment 124.3301 Nat cash provldèd by Invastlng actlvltlas 24,323 Cash flows from flnanclng actlvltlos Repayment of amounts borrowed 113.8231 Net c85h provided by financin9 activit185 113,8231 Overall cash provided by all a¢tivitig$ A+B+C 308,312 Cash movements Change in cash and cash equivalents from sctivilies in the year ended 31 March 2022 509.688 Cash and cash equivalents at 1 April 2021 Cash at bank and in handlgss overdrafts at 31 Mah 509,686 Reconciliation of net income to net cash flow from operating activities N81 income as shown in thè Slalemenl of Financial AelDiiti8s 1,158,872 Adju5tfftent5 for-_ Depreciation charge5 Divid8nd5. int8r8St and rents from inv8stm8nt5 Transf8rr8d from pr8VIOU8 8nlily Decrease in current asset investments Decrease in debtors Increase in creditors. excluding loans 29.869 11,064,834) 180.780 43.786 Net cash provlded by operatlng actlvltles 346,458 15
Outreach Community & Residential Services Cash Flow Statement for the year ended 31 March 2022 Analysis of cash and cash equivalents 2022 2021 Cash in hand atfor the year Ènded 31 March 2022 509.688 Total cash and cash equivalents 509,688 Analysis of change in net debt Transferfmm Cash At end p¥truS entity Flows of period Cash Loan5 falling due within one year Loans falling due after more than one year 201,376 120,2201 151,5081 308.312 534 509.688 119,6861 138.2191 13.289 Total 129,648 322,135 451,783 16
Outr8a¢h Communlty & Rosldentlal se1¢85 Not85 to the Account5 forthe year ended 31 March 2022 1 Accounting policiès Polklos relallng to theproductlon ofihe count$. Basis of preparation and accounting convention The accounts hav8 be8n pr8parÉd on th8 ac¢ma18 bagis, under the hisloritral cost convention, and in attordanc& with Ihtr Financial RÈporknng Standard appl1rAb in the UK Ènd RÈpublic cf ltsland IFRS 10218nd Accounting and Reporknng by Charities." Staletnent of Recomtnended Practi applicabls lo charities preparing their accounts in accordance wilh lh8 Financial Reporknng Standard appIab in the UK and Republic of Ireland IFRS 1021, Charities SORPIFRS1021, as amended by Update Bulletin 1. The accounts have been prepared in accordance with applicable charity Lgw in England this being the Charities Act 2011 and $120081629 (Charities AGGounting and Reporting ReguLg1ionsl and. pending the making of replaGement Regulations specific to Chariti8s SORP IFRS1021 in accordance with Reg.814lldl of Sl 20081629. the charity trustees have d8partad from Ihe raquirement of Reg.8151 by folbwing Ch8ri118s SORP IFRS1021 Insl8aL1 of Ch8rilies SORP IFRSSEI lo the extant n8c8ssary to giv8 8 true and fair view in th8 circumsl8nc8S. Golng Concern The Trustees are $91isfied that. at the time of approving the financial st8lemenls. il is 8ppropri8te to adopt the going conr basis in preparing the financial staternents. Length of tho r8POrtlng petlod Thé reporting period contains data folk)wing th6 Iran$f&r on 1 August 202110 th& CIO from Iht pr8vious entity, charity num[ 509119. Rlsks and futuro assumptlons The ch8rity constitutes a publi¢ benefit entity as defined by FRS102. The charity is an uninwrporaled trust register1 In England. The prInpaI address of the ¢h8ri1y is 3S37 Blackburn Road. Radcliffe, Manchester, M26 1 NR. Policies relaling to cate&Tories of income andincome recognition. Nature of income All incoming resources are included in the stslement of financial activities when the ch3rily is entided to the in¢e 8nd the amount C8n be quantified with reasonable accuracy. The ti10W1ng specific policies are applied to prt1&r calegorie of income.. Categories of Income Voluntary income is received bywayof donations and gifts and is included in full in the slatementof financ1 activities when re1¥able. Grants. including gr3nls forthe purchase of fixed 8s5els. are recognise(l in full in the sl8tement of fin8nci818ctivilES in the year in which they 8re receivable. Income from inweslmenls is induded in the year In which il is receivable. Leg8CI88 are includtd whtn the charity 18 8dvis*d by th& p8rsonal r•prntatIVe of an 881a18 that payment will b8 mada or prortY trsnsférd Ènd thè amount Involvéd can Quantifi. 17
Outr8a¢h Communlty & Rosldontlal se1¢85 Not85 to the Accounts forthe year ended 31 March 2022 Poli¢ies relating to expendfftu on goods provided to the ¢harity. R8¢ognltlon of Ilabllltl68 and 8xp8ndlture Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VATwhich cannot be fulty recovered. and is reported 85 part of the expenditure lo which it rel8les. Charitable expenditure ctymprises those costs incurred by the ch8rily in the delwery of its 3ctivilies and services for its benefici8ries.11 Includes bolh costs that can be 8llocaled directly lo such aclivilies and Ihose costs of an indirect nature necessary lo support them. Gov8rn8nc& ¢08ts includt thos c08ts aÈsocial8d with m88ling th8 Stalulory r&4uir&m&n18 of th8 charity. Policies relaling to assets. liabilitie5 andprnwisions anLI othermatters. Tanglble ffxed assets Tangible fixed assets are mÈasurÈd Èt IhÈir origintl cost value, or subsequÈnl ovaluation. Cost Valuè in¢ludÈs all costs expended in bringing the asset into its intended working condition Depreciation has been provided at the following ralÉS in orderto write off thÈ assets to their anticipated 9Ual valué overtheir estimated useful lives. Land & buildings FiUres. Fittin9s & Equipment at valuation 15 % of n81 book value Financial instruments including cash and bank balances Cash h81d by the charity is included al th8 8moJnl 8clually hdd and counted al Ihe y88r end. B8nk baLqnc8s, wh8lh8r In ¢r8dil or ov8rdr8wn. 8re shown al the amounts prop6dy raconciled io lh6 bank slalemenls. L8a8lng and hlr8 pur¢ha$8 contracts and ¢omm6tsnont8 Rentsls paid und@rop8rating18a8e$ are charged lo income Dn a Strdlghl Ilne basls over Ihe18ase term. Ponslons- doflned contrfbutfjon schemes The charity op&r8te8 a deffln8d contribution p&Thsn È¢h8m8. ContrSbutlons are ¢harg8d lo the profil and knss account as th6y bÉcome payablÈ in accordance with the rul&s of the sch&m&. Fund Accountlng Unreslricled fun(Is are availgble for use al the discretion of the trustees in furtherance of the general rbjectives of the charity. Thére ar8 no d8sonal8d funds Rè8triCl8d funds are 8ubje¢l8d to restrictions on thèir &xndIturtr imposèd by thé donororthrough thè tèrms of an appèal or as implied by law. Ther8 are no endowment funds. 2 Liability to taxation The Trusiees consider that the charity satisfies the tests set cKrt in Paragr8ph 1 Schedule 6 of the Fin8nce Act 2010 for UK corporation tax purpose8. Accordingly. th8 Ch8ri1y is potentially 8x8mpt from 18x8tion in respect of Income or capil81 981ns rec8ived within calegori8s cov&red by chapter 3 part 11 01 the Corporation Tax Act 2010 or Sectn 256 of th& Taxation of Chargeable Gains Act 1992, to the 8xi8ni that such income or gains appli8d &x¢lusiv&ly on th8 spacfflc Charitab obl8¢18 of Iht charity and for no other purpose. V8lutr Added Tax is not rÉ¢ov8rabl8 by thè chrily, and Is tt)8r&fore includ6d in th8 r8levant cogts in the Statement of Financial Activili&s. 18
Outr8a¢h Communlty & Rosldontlal se1¢85 Not85 to the Account5 forthe year ended 31 March 2022 3 Winding up or dls801ution of the charity If upon winding up or dissolution of the charity there retnain any assets, after the satisfaction of all debts and liabilities, Ihe assets represented by Ihe accumulated fund shall be transferred to some Dlher charitable body or dIeS having similar objects to the charity. 4 Not surplus before tsx In the financlal perlod 2022 2021 Th8 n81 SU[U8 b8fore tax in th8 financial period is sta18d after tharging."- Depreciation of owned fixed assets Pension costs Auditors. r@mun@ration 29,094 24.985 5,594 S Interest paydble 2022 2021 Loan interest 3,242 3,242 6 Gain5 and Ios5e5 on revaluation of fixed and intangible assets Currentperiod Current Current period period Unrestricted Restricted Funds Funds 2022 2022 Current period Prior Year Total Funds Total Funds 2022 2021 Revaluation of... Property 37,056 37.056 37.056 37.056 7 Staff costs and emoluments Salary costs 2022 2021 Gross Salaries exduding Iruslee8 and key management personnel Employerfs National Insurance for all staff Employerfs operating msts of defined contribution ppnsion schemes 1,210.041 117,575 24.985 Total salariès. wagès and rèlated costs 1,352,601 Numljers of full time employees orfulltime eouiv8lents The average number of total staff employed in the year was 2022 B6 2021 The estimated equivalent numberof full time staff deployed in dilferent activities in theyearwas... Engaged on charitable activities Engaged on management and administratn 74 The estimaled full time equivalentnumberolallstaff efflployedas above 86 No employees receive(l emdumenls Iwluding pension costsl In excess of £60,000 ter 8nnum. Chief Executive Officer The remuneration in the yearwas Pension contributions p8id bythe empbyer 40,807 Total remuneralyon pa¢kage inGl¢thd in totslsalaries above 41,8 19
Outr8a¢h Communlty & Rosldentlal se1¢85 Not85 to the Ac¢ount5 forthe year ended 31 March 2022 8 Defined contribution pÈnsion s¢hÈmÈ$ The charity operaks a defined contribution pensvjn scheme, the costs of which are shown above. Any liabilites and assets associated wilh Ihe schetne are shown under debtors and creditors. g Remuneration and payments to Tru$tee$ and person$ connected with them No trustees or persons connected with them received any remuneration from the charity. or any eled entity. 10 Dtfèrrtd income- UnstrICted and DètsignatÈd fund8 CurrentPeriod Relèas ReceId Deferred D8f&rra18 from prSor 1088 r818ased at petlod end in year Invoiced servi$ 2.307 2,307 Total 2,307 2,307 2022 2021 These d8f8rra18 are Included In crtdltors 2,307 The deferrals included in cre(litors relate to income relating lo specifiG perio(Is and retKesentthose parts of unreslricled funds which relate to periods subsequent lo the accounting period end. 11 Tangible fixed assets CurrerJtPeri¢ Land and Buildings Fixtures. fittings and equipment Total Cost Al 1 April 2021 Atldilions transfer from previous enlty Surplus on rev8lu8tson Disposa 546.214 37.056 290.939 837,153 37,056 18611 18611 At 31 March 2022 5B3,270 290.OTB 873,348 Depre¢latlon Al 1 April 2021 Charge for the year On disposals 29.094 1861 1861 At 31 Mah 2022 29.008 29,008 Net l)ook value At 31 March 2022 SB3,270 261,070 844.340 At 31 March 2021 Freehokl properties were valued on an open market basis as 3t 31 March 2022 using the house price indexforthe Iocgl authorty are8. Freel1 landandbuilLlinuYs in¢ludtdabove.' 2022 2021 Historical cost Cumulative depreciatn based on historical cost 11,126 445 20
Outr8a¢h Communlty & Rosldontlal se1¢85 Not85 to the Accounts forthe year ended 31 March 2022 12 Debtors 2022 2021 Trade debtors Prepayments and accrued income Other debtors 92,327 57.173 2,276 151,776 13 Investsnents held as current assets at market Trrdlue at 31 March 2022 2022 2021 Listed investments 289 2B9 14 Creditors= amounts falling due within one year 2022 2021 Loans and overdrafts Trade creditors Accruals Deferred Income- Unrestricted & designated funds PAYE, NIC VAT and Olhertaxes Other cr8ditors 19.686 82,122 32.076 2,307 35.966 101.789 273,946 15 Creditors= amounts falling due after one year 2022 2021 Loans and overdrafts 38,219 38,219 16 Financial commitrnents under opprdting leases 2022 2021 At the period end the charity had annual commitments under non. cancellable operating lea5e5 a5 Set out below.. Operating aSeS which expire.. within one y&ar within two to five years in ovèr fivtr years 5,225 21.m4 210,0 236,229 17 Rovaluatlon rosotvo Curr&nt Current Current porfod perlod P8rlo PrforY8ar Unrestrfcted Restrl¢t8d Total Furbds Ttstal Funds Funds Funds ¢urren¢period 2022 2022 2022 2021 At l April 2021 Arising on revaluation during Ihe year At 31 March 2022 37,056 37,056 37,056 37,056 21
Outr8a¢h Communlty & Rosldontlal se1¢85 Not85 to the Accounts forthe year ended 31 March 2022 18 Income and Expenditure account summary 2022 2021 At 1 April 2021 Surplus after lax for the period 1,156,872 At 31 March 2022 1,156,872 19 Rolated partytransactlons Tha tmst r8cved an aggr8gatè of £31012021 £0) from 811 Iruslées wilhoul condilKin8. 20 P8rtl¢ulars of how partl¢ular funds ar8 represented byassots and Ilabllltles At 31 Mah 2022 Llnrestri¢ted Designated funds fund8 Restricted funds Total Funds Tangible Fixed A88818 Current Assets 704,934 753.242 1268,9841 138,2191 139,406 191.4891 14,21 844,340 661.753 1273.9461 138.2191 Long Term Liabilities 1,150,973 42,955 1,193,928 21 Change in totsl fvnds overthe year a$ shown in Mote 20, analysed by individual funds Fund$ brought forward from 2021 Movement in fund8 in 2022 Transfe Funds carTitrd forward to 2023 fund8 In 2022 See Note 22 Spe Note 23 Unrestrl¢todanddoslgnated lld$.._ Unresiricied Revenue Fund$ Unreslricled Revaluation Reserve Total unrestricted and designated funds 1.133.556 37,056 1,170,612 119,6391 1,113,917 37.056 1,150.973 19,639 Re$tiFcted funds.-. Service Agreements Day Centre and ActivitS Appeal Slaff Bonus Volunteer Manager Program Communily Hub Ce18bralory E¥8nts Groundwork Voyager 8 Ceiling Hoist Disability Bathroom Shertume Hou88 Garden 24,311 17.6511 11,0481 7.651 23.263 110,7251 2.680 716 5661 614 10,725 2,680 716 566 614 946 Tablet Cornputers Café Lockdown Helpline Covh1 Infection Control & Rapha Te8ts"ng Drop-in Centre Sm8rt TV 4.593 593 7,845 553 1,745 2.298 Total r8strlct8d fund8 23,310 19,639 42,955 Total chaY fund8 1,193,928 1,193.928 22
Outr8a¢h Communlty & Rosldontlal se1¢85 Not85 to the Account5 forthe year ended 31 March 2022 22 Analy$i$ tsf movÈmÈnt$ in funds ovÈrthÈ year a$ Shown in Note 21 Other Gains & Los5e5 Income Exp8ndltur8 Movem8nt in funds 2022 2022 2022 2022 Unrestrl¢t8d8nddeslgnated funds.'_ Unre5tricled Revenue Funds Un81¢ted Revaluation Res8rv8 RestrNcted lurJds.-. Service Agreements Day Centre and ActivilEs Appeal StsH Bonus Volunteer Manager Program Community Hub Celebratory Events Groundwork Voyager 8 Ceiling Hoist D1$8bility Bathroom Sherboume Hwse Garden 2.633.246 11.499.690) 1,133.556 37.056 37,056 36,254 24.311 17,6511 17.6511 2.774 2.746 744 113.4991 le61 12BI 15661 11201 110.n51 2,680 716 15661 614 734 1,051 946 Tablet Cornputers Café Lockdown Helpline Ctsv Infection Control & Rap TÈstiny Drop-in Centre Smart TV 6.182 7.967 66.793 11.5891 593 7.845 166.7931 2.200 11.6471 553 2.760,691 1,603,819 37.056 1,193.928 23 Dètai18 of transfers bètwetn fund$ irb the as showrb in Note 21 The ttafft151er5 shown In nole 21 above are... 2022 Tollfrornl Unrestricted Revenue Funds in accordan with the accounting policy'Accounling for capital grants and fixed asset funds,. 119.6391 Tollfroml Restricted Revenue Funds 19.639 Nettransfèrs 23
Outr8a¢h Communlty & Rosldentlal se1¢85 Not85 to the Accounts forthe year ended 31 March 2022 24 ThÈ purptsse$ forwhi¢h the funds a$ detailed in note 21 are held by the charity arè... Unreslricledand design3t•tl funds... Unrestricted Revenue Funds These funds 8re held for the meeting the objectves of the charity. and to provide res8N&S for future aclivilles, and. subjeci lo charlty legl8lallon, 8r& fr88 from all r8slriclion8 on Ih•ir u88. Unrèstricted R&valualion R&88rv8 This fund r8prÈ88nts the unrtrstricled surplus arising on the valuation of thtr charity's assets. Restrl¢ted lunds... Service Agre&m&n18 Fund810 b8 used in accordance with tha sarvic8 agr88m8nts Day Centre and Activities Appeal Funds lo bp used on the Day Centre and Activities Staff Bonus Funds lo be used lo pay staff bonuses Volunt8&r Manag8r Program Funds lo b8 used lo provld& a volunl8&r manager r&spon8ibl& for recruillng, trining and co-ordinating thè activitiÈS of our volunleÈrs. Fund5 to be used lo provide a wmmunty ntre. Comtnunity Hub Celebratory Events Funds used lo hd 40th anniversary summer b811. GroundwoTk Funds used for groundwork Voyager 8 Ceiling Hoist Funds used lo instsll Voyager 8 Ceiling Hoigt Disability Balhrwm Funds usad lo instsll Dis8bility Bathroom Sh8rboume House Garden Funds used lo r@novat8 the Sh8thurrb8 House Garden Defibrilètor Fund5 Used lo purchase 3 defibrilator Tablet Computers Funds used lo purcha88 tabl81 computers Café Funds used lo set upthe Café Lockdown Helpline A Lollery grant lo fund a Iwkdown helpline Covld Infection Control & Rapld T&81ing Local authority fundi lo cover addSllonal costs incurred du8 lo Covld-19 Droyn Centre Funds used to set upthe Drw-ln tre Srnart fj Funds used lo purchase a Smart TV 25 UKlmate controlllng party The ch8rity is under Ihe ntrol of Ihe Trustees. 24
Outreach Communlty & Resldentlal Servlces Detailed analysi5 of income and expenditure for the year ended 31 March 2022 as required by the SORP This analysis is classsifitd by convontionel nominal descriptions and not by activity. 26 Donatlons, Grants and Legacle8 Current period Unrestrlcted Fund5 2022 Current Current period period Prior Year Restrlcted Totsl Funds Total Funds Fund5 2022 2022 2021 Donations and gifts from individuals Small donations individually less th8n £1000 Total donations and gifts from individuals 4.467 4,467 4,467 4,467 Current Current Current perlod perlod perlod Prior Year Unr88trlcted Restrlct6d Totsl Funds Total Fund8 Funds Funds 2022 2022 2022 2021 Revenue grants and donations from non public bodies Small grants individualty IESS th3n £1000 Grants Individually mor& than £1,000 Total private sector revenue grants 1,725 3,000 1,725 73,994 70,994 4,725 70,994 75,719 Total Donatlons, Grants and Legacios A1 9,192 70,994 80,186 27 Income from CharItab actlvltlès- Tradlng Actlvltles Current period Unrestricted Fund5 2022 Current Current period period Prior Year Restricted Totsl Fund$ Total funds Fund5 2022 Currentpeiyod 2022 2021 Primary purp058 and ancillary trading Residential Care Community Contracts servi Agreement Contr8ct5 1,416.670 177.082 8.724 1.416,670 177,082 21,837 13.113 Total Primary purpose and ancillarytrading 1,602,544 13,113 1.615,657 28 Total Incomo from charltabl8 8Ctlvltles Current Current Current period period period Unrestricted Restricted Totsl Funds Funds Funds 2022 2022 Ptlor Year Currenl period Total Fund$ 2022 2021 Tol81 incom8 from charitable trading 1,602,544 13,113 1.615,657 Total from charitable activities 1.602,$44 13,113 1.615,657 25
Outreach Communlty & Resldentlal Servlces Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP Current Current Current period period period Ptlor Year Unrestrirted Restrirted Total Funds Total Fund5 Funds Funds 2022 2022 29 Investment income Cuffenlperiod 2022 2021 Divid8nd Income Bank Interest Receivable Total Investment Income 30 Other incom8 and gains Current period Unrestrlcted Fund5 2022 Current Current period period Prior Year Restrlcted Totsl Funds Totsl Funils Funds 2022 Curnenlperfod 2022 2021 Transfer from pr8vious entity Unr&8lis8d gainslllossesl on inv8slm8nt8 Total other inGorne 1,021,496 43,338 1.064,834 1.021,503 43,338 1.064,841 31 Expendlture on charftable actlvltit8. Dlrett 8pendlng Current Current Current period period period PrforY6ar UnrestriGted Re$triGted Totsl Funds Total Funds Funds Funds 2022 2022 cuent period 2022 2021 Gross wag88 and salaries- chari18bl8 activities Employers. Nl- Charitable activities Tr8vel and Subsistence- Charitable Activities Establishment- Rent, Rates, Light & Heat, Repairs & M8inl8nanc8 and Insuranc8 Residential Care Costs Service Agr&ement Contracts Telephon& Staff Tr8ining Gen&ral Expens8s Café 1,016,823 95.355 5.557 71,342 1.088,165 95,355 5,557 90.494 1,522 92,016 34,417 34,417 5,015 5,245 1,397 16951 300 5,015 5.245 1.397 16951 300 Total direct spending B2a 1248,893 1.326,772 26
Outreach Communlty & Resldentlal Servlces Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 32 Support Costs for charitable activities Currenl period period Prlor Year RestriGtÈd Totsl Funds Total Fund5 Fund5 2022 period Unrestricted Funds 2022 Currentperiod 2022 2021 Employee costs trjot Included IA dlrect costs Salaries- Administrative stsff Defined conlributK)n pension Ix)st- adtninislrative staff Employers, Nl Administrative staff Staff Training Travel and subsistence Recruitment expenses 121.878 121,876 24.985 24,985 22.220 22,220 2,344 381 65 381 65 Volvnteer costs Volunleer5' expenses 51 51 PremisÈs Expenses Rent payable under operating lea Cleaning and waste management Premises repair5. renewals and tnainlenan 10,000 1.465 10,000 1,465 4,436 4,436 Administ*3tlV8 overheads Telephone Printing, postage 8nd ststionery Hire of equipment Software licences and expenses Insurance Disposal of assets 3.490 3.452 2.039 9,147 3,945 775 3,490 3,452 2,039 9,147 3,945 775 Professlonal fees pald to advlsors other than Ihe audltororexamltTrer Other kgal and professional 13,084 13,084 Fln&nclal costs Loan interest Depreciation & Amortisation in lolal for the period 3.242 3,242 13,278 15,816 29,094 Support cost8 betore reallocatlon 240,275 15,816 256,091 Total support ctssts- Current Pèrlod 240,275 15,816 256,091 The ba515 of allocation of c05t5 belween activities is described under accounting polieS 27
Outreach Communlty & Resldentlal Servlces Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 33 Other Expendlture- Govemance c08ts Current period Unrestrlctsd Fund5 Current Current period period Prior Year Restrlcted Totsl Funds Total Funds Currertlpèrfod 2022 2022 2022 2021 Auditorfs fees Bank Charges & Interest 5.594 2.941 5,594 2,941 Total Govemance costs 8,535 8,535 34 Total Ch8tltabl8 expendltur8 Current Current Current period period period Prfor Year Unre5triGted Restricted Totsl Funds Totsl Funds Funds Funds 2022 2022 cu0¢peTiod 2022 2021 Tol81 direct spending Tol81 support costs Tot31 Govemance costs B2a B2d B2e 1,248,893 240.275 8.535 71,879 15.816 1,326,772 256,091 8,535 Total Gharilable expendilure B2 1.497,703 93,695 1.591,398 35 Expenditure on raising fund5 and costs of investment management Current Current Current period peiiod period Prioryear Unr88trlcted Restrlct6d Totsl Funds Totsl Funds Funds Funds 2022 2022 perfod 2022 2021 Fundraislng Fees Olh&r Expèn8&8 1,391 596 10.434 11,825 596 Total fundrai$ing ¢o$1$ 1,987 10,434 12,421 28
Outreach Communlty & R651dontlal Servlces Actlvlty an8lysl8 of Incom6 and 8xpendlture for the for the yoar ended 31 March 2022 This analysis is claSssiOd by activity and not byconventionalnominal descriptions. 36 Analy51$ of income by activity SOFA ref 2022 2021 Actlvlty Income from charitable activities Care and Support Servlc&8 1.815.657 Total Income from charitablÈ activitie5 1,615,657 Sumrnary of Total Inoome, irjolvding the ite abovo Charitabk a¢tDiities Donations & LegaGies Inv&8lmÈnl incomÈ Other Inme 1,615,657 80.186 A1 1,064,841 Totsl Incom8 88 Shown In the SOFA 2,760,691 Catsgorfes oflncome Income from exchange transactions 2.760.691 2,760,691 37 Analysis of charitable expenditure by activity Actlvlty Direct Costs Support costs Grant fundlng of activities 2022 Totsl Total 2022 2022 2022 2021 Care and SupportSeJvlces Dir&cl c081s Etnployee Gosts not included in ¢Jirect C0818 Volunle8r c0818 Pr@mis8S 8xp8n888 Adminislralive overheads Professional fees Financial costs 1,326,772 1,326,772 171,871 51 15,901 22,848 13,084 32,336 171,871 51 15,901 22,648 13,084 32,336 Total Care and Support Servlce$ 1,326.772 256.091 1,582,863 Summary of charltable costs by actlvlty Dlrect Costs Support costs Grant funding of a¢tivities 2022 Totsl Total 2022 2022 2022 2021 Total Care and Support Servitss Tot31 Governance costs as detailed in Nol& 33 1,326,772 256,091 1,582.863 8,535 8.535 Total charitablo 8xpendituro 1,326,772 264,626 1,591,398 The basis of allocation of c08t8 b8tw88n activiti88 is d88erib8d under accounting PDIici8S The breakdown of thi8 expenditure by type of spending lie nominal elassificationl is detailed in note 34 Analysls of support and governance costs by ch8rltable actlvltles 29
Outreach Communlty & R651dontlal Servlces Actlvlty an8lysl8 of Incom6 and 8xpendlture for the for the yoar ended 31 March 2022 Governance Finance Human Resource8 Othor Overheads Totsl Activity Care and Support Services 8,535 32.336 171.922 51.833 264.626 Grand Tot31 8,535 32,336 171.922 51.833 284.626 38 Analysi5 of non charitable expenditure by activity Activity Fundraising <7Ctivities Fundraising Fundraislng 2022 2021 Dlrect fundralslng c08t8 12,421 Total costs of Fundraising activities 12,421 Total non Cheritable expenditure 2022 2021 Total costs of Fundraising activities 12.421 Tot31 non charitable expenditure 12,421 The breakdow of thi5 expendilure by type of spending lie by nominal ckssffication 8nd by fund) is detailed in note 35 30