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2023-03-31-accounts

The Charity Registration Number is :- 1184970

Outreach Community & Residential Services

Report and Accounts

31 March 2023

Outreach Community & Residential Services

Report and accounts for the year ended 31 March 2023

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of trustees' responsibilities 7
Independent auditor's report 8
Funds Statements:-
Statement of Financial Activities 11
Statement of Financial Activities - Prior Year statement 12
Statement of total recognised gains and losses 13
Movements in funds 14
Balance sheet 15
Cash flow statement 16
Notes to the accounts 18

Outreach Community & Residential Services

Trustees' Annual Report for the year ended 31 March 2023

OUR VALUES

We will always strive to create:

The Trustees present their Report and Accounts for the year ended 31 March 2023.

Reference and administrative details

The charity name.

The legal name of the charity is:- Outreach Community & Residential Services.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1184970.

Legal structure of the charity

The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in

The governing document is dated 15 April 2019

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

35-37 Blackburn Street Radcliffe, Manchester M26 1NR Telephone 0161 740 3456 Email Address akilah@outreach.co.uk Web address http://www.outreach.co.uk/

The Trustees in office on the date the report was approved were:-

Peter Elton - Chair Ivor Silver - Secretary Barry Fine FCA - Treasurer Barbara Pearlman John Knight Sam Bolton Tracy Allweis - appointed 28 November 2022

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The objects of the CIO are to relieve people with learning disability and/or mental health needs, with or without a physical impairment, in particular, but not exclusively, such persons of the Jewish faith.

The main activities undertaken in relation to those purposes during the year.

The policies adopted to further the objectives are the provision of residential care accommodation, supported living services and domiciliary support.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives when planning future activities.

1

Outreach Community & Residential Services

Trustees' Annual Report for the year ended 31 March 2023

The short term and longer term aims and objectives.

The aims of the charity are to provide residential care and supported living accommodation in the Manchester area in adapted accommodation and to provide community support that is coordinated from the domiciliary team. We acquire more mobility accessible accommodation to meet the growing needs of service users. To also increase its offer of leisure and social opportunities via the community hub and café.

The charity's strategies for achieving its aims and objectives in the future.

The charity looks to achieve its strategic aims and carry out its operational objectives of the year by working closely with Local Authority Social Service Departments and Health Authorities in determining and providing for the needs of its service users.

The contribution of volunteers during the year.

Have been fortunate to have continued funding for the post of a volunteer Manager. We have had volunteers who have helped us with the running of the café, open days and events within the community hub. Volunteers have been focused on, helping to run the community hub coffee lounge, making and serving coffees, drinks and food. They have given their time not only physically helping in the coffee lounge but also completing the food handling certificates.

The main achievements and performance of the charity during the year.

In the period to 31 March 2023 the charity provided over 7 social, community and wellbeing services for adults who have a learning disability, mental health needs, sensory or physical impairment. The charity continues to provide residential support services for 14 people within 2 houses and 6 flats and 29 within supported living services (27 service users in 2022). Within the C.S.T Domiciliary service, have provided 7 service users (11 service users in 2022) with approximately 210 hours of support per week. The organisation provides sessions via the drop-in centre, offering leisure and social opportunities for service users.

Receiving an uplift from Bury MBC of 12.4% to enable us to pay staff above the real living wage.

Fundraising activities during the year.

The fundraising consultant Marie Davies and her assistant Jeff Massey have been supporting us with fundraising in particular for the Community hub and café. We reduced the hours on the contract due to the pandemic. They are now working one day a week continuing to create a pipeline of donors and applying for funds on our behalf. It has not been as successful as we would have liked however, it has raised funds we would not have otherwise received. They have focused on creating a data base of funders and significant grant givers, some of these will be repeat funders who will donate to Outreach year after year.

2

Outreach Community & Residential Services

Trustees' Annual Report for the year ended 31 March 2023

Structure, governance and management of the charity

The policies and procedures for the induction and training of trustees.

The Board keeps the skill requirements for the trustee body under review and provides additional training where necessary. All new Trustees receive an induction programme, which covers strategic and operational objectives, documentation, obligations, and staffing structures. The induction process for any newly appointed trustee comprises of

The charity's organisational structure.

Outreach is a CIO governed by a Constitution dated 15 April 2019. There were three first trustees. The trustees have the power to appoint additional trustees. Apart from the first trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the trustees. In selecting individuals for appointment as trustees, the trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

The members of the CIO are its trustees. The only persons eligible to be members of the CIO are its trustees. The trustees may create associate or other classes of non-voting membership and determine the rights and obligations of such members.

Any decision to amend the constitution, merge, wind up or dissolve the CIO must be made by member resolution.

The trustees may designate any of their meetings as a general meeting of the members.

There is a finance subcommittee which consists of the treasurer Barry Fine, Ivor Silver, the finance Manager and the Chief Executive and meets at least 8 times a year.

How the charity makes decisions and how decisions are delegated.

There is a document which outlines the decision-making process which dictates levels of decisions and delegated authority, which has been approved by trustees.

There are clear distinctions between the role of trustees and the leadership team. The board of trustees holds a range of reserved matters and delegates certain authority to the executive team in order to run the organisation efficiently. Matters such as policy, strategy and budgets are prepared by the leadership team for consideration and approval by the trustees, who then monitor the implementation of these plans. There are a number of board committees with clear terms of reference.

The committees include:

Finance - which ensures the board receives the appropriate financial information for planning, performance monitoring and major decisions. The minutes of the meetings are made available to all trustees on a timely basis. The committees meet at least 8 times per annum.

External pay benchmarking via the use of market data taken from sector pay surveys and reports.

We have a range of detailed human resource policies to support our charitable objectives, which are reviewed regularly and ensure compliance with employment legislation.

3

Outreach Community & Residential Services

Trustees' Annual Report for the year ended 31 March 2023

The Chief Executive Officer and other senior management personnel to whom day to day management is delegated

Akilah Akinola - Chief Executive Louise Carter - Director of Operations

Bankers Nat West Bank plc 463 Bury Old Road Prestwich Manchester M25 1AB Santander Bridle Road Bootle Merseyside GIR 0AA HR Peninsula Victoria Place Manchester M4 4FB

Financial review

The charity's financial position at the end of the year ended 31 March 2023

The financial position of the charity at 31 March 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total Unrestricted Funds
Restricted Revenue Funds
Total Funds
Net income
Unrestricted revaluation reserve
Unrestricted Revenue Funds available for the
general purposes of the charity		 2023
£
49,304
1,080,297
113,787
1,194,084
49,150
1,243,234		 2022
£
1,193,930
1,113,919
37,056
1,150,975
42,955
1,193,930

Financial review of the position at the reporting date, 31 March 2023 .

Cuts to local authority funding is continuing to have an impact within health & social care. The Organisation has tried to achieve full cost recovery from the local authorities who are the main purchasers of services.

The overall Deficit for the period before revaluations was £27,427 (2022 surplus £1,156,874). The Trustees expect the charity to operate in the future with a small surplus.

During this period Fundraising costs for 2023 were £18,066 (2022 £12,421). The majority of costs were generated by M Davies for raising funds on our behalf. Income from fundraising was £54,759 (2022 £21,825).

Income from Legacies was £1,000 (2022 £0).

The trustees are grateful to the donors for their continued support.

4

Outreach Community & Residential Services

Trustees' Annual Report for the year ended 31 March 2023

Policies on reserves.

It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity, at a level sufficient to cover management and support costs during periods of fluctuating income. The organisation has taken and is taking steps to ensure that cash flow covers the obligations of the present level of activity.

There are no projects that have been commenced which require further capital of funding.

The trustees confirm on a fund-by-fund basis that the charity's assets are available and adequate to fulfil the obligations of the charity. The trustees plan to retain monies in the next few years to replenish the reserves to a level suitable to the new level of operations.

Availability and adequacy of assets of each of the funds

Transfer from Unrestricted Revenue Funds was required to clear the deficit on the Day Centre and Activities Appeal Fund, Community Hub and Voyager 8 Ceiling Hoist Fund.

After considering the above the board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Investment policy and investment objectives.

The investment in assets such as properties is vested in the Custodian Trustees and are held by them.

The trustees have the power to invest in such assets as they see fit.

The charity's principal assets are properties, which are used as accommodation for residential care and supported living service users and have been acquired in accordance within the powers of the governing instrument. These were acquired for the purpose of providing accommodation for service users, and as such the trustees regard this as being held for a long term. The property assets of the Trust are included in the accounts at valuation, an external valuation took place in 31 March 2023 (2022 on an open market basis using the house price index for the local authority area). It is the trustees' intention that external revaluations are done on a triennial basis.

The major risks to which the Charity is exposed and reviews and systems to mitigate them.

The trustees have assessed the major risk to which the charity is exposed, in particular, those related to the operations and finance of the trust, and are satisfied that systems are in place to mitigate the trust's exposure to major risk.

The Trustees are responsible for ensuring effective risk management and ensuring that appropriate measures are in place to manage risks. Corporate risks are reviewed by the Trustees to satisfy themselves that adequate controls are in place. On an ongoing basis operational risks are reported to every management meeting (six per year) to keep them abreast and up to date with the main current issues and the actions being taken to mitigate these risks. Over the reporting period the main risks identified centred around the ability of the organisation to respond to changes in demand and to achieve fee increases in line with the predicted growth in costs, especially with the cost implications of the National Real Living Wage, which local authorities are asking us to pay staff. This in turn may affect the ability of the organisation to meet its liabilities. Another major risk is the continuing decrease in Local Authority funding which has been made worse by the pandemic. Another major risk is the ability of the organisation to attract and retain the necessary level of staff to support services and to provide a fair, equitable and competitive pay and reward package. Also, our workforce in particularly at management level is aging and we need to be succession planning. To help alleviate these risks the organisation has invested in new marketing materials to attract potential service users, staff and volunteers. In addition, to focus more time to help identify new areas of demand and support on submitting tenders.

We have hired a Café Manager to oversee the day to day running of the café as other managers were being pulled away from there day to day role.

5

Outreach Community & Residential Services

Trustees' Annual Report for the year ended 31 March 2023

Plans For the Future

Summary of plans for the future and the trustees' perspective of the future direction of the charity.

The charity is committed to its values and its person-centred way of working and continuing to support people with learning disability and/or mental health needs in residential care homes, supported living and in the community. The good reputation of the charity is leading to more referrals, which is planned to lead to a gradual expansion of the charity's services.

Details of The Auditor

Langer & Co Chartered Accountant and Statutory Auditor 8-10 Gatley Road Cheadle Cheshire SK8 1PY

Statement as to disclosure of information to auditors

The trustees state that so far as each of the trustees at the time this report was approved are aware:-

b) The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and establish that the auditors are aware of that information.

6

Outreach Community & Residential Services

Trustees' Annual Report for the year ended 31 March 2023 Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the auditor in relation to the Trustees' report is limited to examining the report and ensuring that , the report is consistent with the figures disclosed in the financial statements.

This report was approved by the board of trustees on …............................

……………………………………….

Barry Fine Trustee

7

Outreach Community & Residential Services

Independent auditors' report to the trustees of Outreach Community & Residential Services

Opinion

We have audited the financial statements of Outreach Community & Residential Services for the period ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

This report is made solely to the charity's trustees, as a body, in accordance with section 144 of the Charities Act 2011. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

8

Responsibilities of trustees

As explained more fully in the Trustees' Responsibilities Statement set out on page 7, the trustees are responsible for the preparation of financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditors under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory framework that the charity operates in. The key laws and regulations we considered in this context included the UK Charities Act, FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland and Charities SORP(FRS102).

Identifying and assessing potential risks related to irregularities

As a result of performing the above, we did not identify any key audit matters related to the potential risk of fraud or noncompliance with laws and regulations.

In addition to the above, our procedures to respond to risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

9

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

…........................... …........................... Langer & Co Date Chartered Accountant and 8-10 Gatley Road Statutory Auditor Cheadle Cheshire SK8 1PY

Langer & Co is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006

10

Outreach Community & Residential Services - Statement of Financial Activities for the year ended 31 March 2023

Statement of Financial Activities for the year ended 31 March 2023

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Investments
A4
Other
A5
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total expenditure
B
Net income for the period
Transfers between funds
C
Net income after transfers
A-B-C
Other recognised gains/(losses)
D1
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
SORP
Ref
Net gains on revaluation of fixed
assets
Net movement in funds		 Current
period
Unrestricted
Funds
2023
£
7,328
2,411,877
309
6,734
2,426,248
1,246
2,440,488
2,441,734
(15,486)
(18,136)
(33,622)
76,731
43,109
1,150,975
1,194,084
 Current
period
Restricted
Funds
2023
£
48,431
15,606
-
-
64,037
16,820
59,158
75,978
(11,941)
18,136
6,195
-
6,195
42,955
49,150		 Current
period
Total Funds
2023
£
55,759
2,427,483
309
6,734
2,490,285
18,066
2,499,646
2,517,712
(27,427)
-
(27,427)
76,731
49,304
1,193,930
1,243,234		 Prior Year
Total
Funds
2022
£
80,188
1,615,657
7
1,064,841
2,760,693
12,421
1,591,398
1,603,819
1,156,874
-
1,156,874
37,056
1,193,930
-
1,193,930

The 'SORP Ref' indicated above is the classification of income set 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 the Balance Sheet.

A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts.

All activities derive from continuing operations

The notes attached on pages 18 to 35 form an integral part of these accounts.

11

Outreach Community & Residential Services - Statement of Financial Activities for the year ended 31 March 2023

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Investments
A4
Other
A5
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total expenditure
B
Net income for the year
Transfers between funds
C
Net income after transfers
Other recognised gains/(losses)
D1
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net gains on revaluation of fixed
assets
Net movement in funds
SORP
Ref		 Prior Year
Unrestricted
Funds
2022
£
9,194
1,602,544
7
1,021,503
2,633,248
1,987
1,497,703
1,499,690
1,133,558
(19,639)
1,113,919
37,056
1,150,975
-
1,150,975

 Prior Year
Restricted
Funds
2022
£
70,994
13,113
-
43,338
127,445
10,434
93,695
104,129
23,316
19,639
42,955
-
42,955
-
42,955		 Prior Year
Total Funds
2022
£
80,188
1,615,657
7
1,064,841
2,760,693
12,421
1,591,398
1,603,819
1,156,874
-
1,156,874
37,056
1,193,930
-
1,193,930

All activities derive from continuing operations

A Statement of Total Recognised Gains and Losses is included in these accounts as a separate primary statement

The notes attached on pages 18 to 35 form an integral part of these accounts.

12

Outreach Community & Residential Services - Statement of Financial Activities for the year ended 31 March 2023

Statement of Total Recognised Gains and Losses for the year ended 31 March 2023

Surplus for the period :-
Income from operations before tax in the Statement of Financial Activites
Add/(deduct) non income and expenditure items:-
Gains on the revaluation of tangible fixed assets
Net Movement in funds before taxation
Taxation arising in the year
Funds generated in the period as shown on Statement of Financial Activities
The notes attached on pages 18 to 35 form an integral part of these accounts.
Net excess of income over expenditure from operations before tax		 2023
£
(27,427)
(27,427)
76,731
49,304
-
49,304		 2022
£
1,156,874
1,156,874
37,056
1,193,930
-
1,193,930

13

Outreach Community & Residential Services - Statement of Financial Activities for the year ended 31 March 2023

Outreach Community & Residential Services - Resources applied in the year ended 31 March 2023 towards fixed assets for Charity use:-

assets for Charity use:-
Funds generated in the period as detailed in the SOFA
Resources applied on functional fixed assets
Net resources available to fund charitable activities		 2023
£
49,304
(50,285)
(981)		 2022
£
1,193,930
(836,291)
357,639

Movements in revenue and capital funds for the year ended 31 March 2023

Revenue accumulated funds

Unrestricted
Funds
2023
£
Accumulated funds brought forward
1,113,919
(15,486)
1,098,433
(From)/To unrestricted revenue funds
(18,136)
Closing revenue funds
1,080,297
Revaluation Reserve Fund
Unrestricted
Funds
2023
£
At 1 April
37,056
76,731
At 31 March
113,787
Summary of funds
Unrestricted
and
Designated funds
2023
£
Revenue accumulated funds
1,080,297
Revaluation reserve fund
113,787
Total funds
1,194,084
Recognised gains and losses before
transfers
Net gains on revaluation of fixed assets		 Restricted
Funds
2023
£
42,955
(11,941)
31,014
18,136
49,150
Restricted
Funds
2023
£
-
-
-
Restricted
Funds
2023
£
49,150
-
49,150		 Total
Funds
2023
£
1,156,874
(27,427)
1,129,447
-
1,129,447
Total
Funds
2023
£
37,056
76,731
113,787
Total
Funds
2023
£
1,129,447
113,787
1,243,234		 Last year
Total Funds
2022
£
-
1,156,874
1,156,874
-
1,156,874
Last year
Total Funds
2022
£
-
37,056
37,056
Last Year
Total Funds
2022
£
1,156,874
37,056
1,193,930

The notes attached on pages 18 to 35 form an integral part of these accounts.

14

Outreach Community & Residential Services - Balance Sheet as at 31 March 2023

Note
SORP
Ref
Fixed assets
A
Tangible assets
11
A2
Current assets
B
Debtors
12
B2
Investments held as current assets
13
B3
Cash at bank and in hand
B4
Total current assets
Creditors: amounts falling due within
one year
14
C1
Net current assets
Creditors: amounts falling due after more
than one year
15
C2
The total net assets of the charity
Net assets
2023
£
925,442
305,708
327
291,044
597,079
(262,274)
334,805
1,260,247
(17,013)
1,243,234		 2022
£
844,339
151,776
289
509,691
661,756
(273,946)
387,810
1,232,149
(38,219)
1,193,930		 2022
£
844,339
151,776
289
509,691
661,756
(273,946)
387,810
1,232,149
(38,219)
1,193,930
1,232,149
(38,219)
1,193,930

The total net assets of the charity are funded by the funds of the charity, as follows:-

Restricted funds
Restricted Revenue Funds
21
D2
Unrestricted Funds
Unrestricted Revenue Funds
21
D3
Unrestricted Revaluation Reserve
21
D4
Total charity funds		 49,150
1,080,297
113,787		 49,150
1,194,084
1,243,234		 42,955
1,113,919
37,056		 42,955
1,150,975
1,193,930

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set 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 the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation 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 Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

……………………………………….

Barry Fine Trustee Approved by the board of trustees on …...........................

The notes attached on pages 18 to 35 form an integral part of these accounts.

15

Outreach Community & Residential Services

Cash Flow Statement for the year ended 31 March 2023

Cash flows from operating activities
A
Cash flows from investing activities
Interest received
Dividends received
Purchase of property, plant and equipment
Net cash provided by investing activities
B
Cash flows from financing activities
Repayment of amounts borrowed
Net cash provided by operating activities as shown below		 2023
£
(89,079)
296
13
(59,556)
(59,247)
(19,687)		 2022
£
346,460
7
-
(24,329)
(24,322)
(13,823)
Net cash provided by financing activities
C
(19,687)
Overall cash provided by all activities
(168,013)
Cash movements
Change in cash and cash equivalents from activities in the
year ended 31 March 2023
(218,647)
Transferred from previous entity
Cash and cash equivalents at 1 April 2022
509,691
Change in cash and cash equivalents due to exchange rate movements
-
291,044
Net income as shown in the Statement of Financial Activities
(27,427)
Adjustments for :-
Depreciation charges
55,183
Dividends, interest and rents from investments
(309)
Transferred from previous entity
-
Decrease in current asset investments
243
Decrease in debtors
178,624
Increase in creditors, excluding loans
(295,393)
Net cash provided by operating activities
A
(89,079)
A+B+C
Cash at bank and in hand less overdrafts at 31 March
Reconciliation of net income to net cash flow from operating activities		 (13,823)
308,315
308,315
201,376
-
-
509,691
1,156,874
29,869
(7)
(1,064,834)
(8)
180,780
43,786
346,460

16

Outreach Community & Residential Services

Cash Flow Statement for the year ended 31 March 2023

Analysis of cash and cash equivalents

Analysis of cash and cash equivalents
Cash in hand at for the year ended 31 March 2023
Total cash and cash equivalents		 2023
£
291,044
291,044		 2022
£
509,691
509,691

Analysis of change in net debt

Cash
Loans falling due within one year
Loans falling due after more than one year
Total		 At start
of period
509,691
(19,686)
(38,219)
451,786		 Cash
Flows
(218,647)
(1,519)
21,206
(198,960)		 At end
of period
291,044
(21,205)
(17,013)
252,826

17

Outreach Community & Residential Services

Notes to the Accounts for the year ended 31 March 2023

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), Charities SORP(FRS102), as amended by Update Bulletin 1.

The accounts have been prepared in accordance with applicable charity law in England this being the Charities Act 2011 and SI 2008/629 (Charities Accounting and Reporting Regulations) and, pending the making of replacement Regulations specific to Charities SORP (FRS102) in accordance with Reg.8(4)(d) of SI 2008/629, the charity trustees have departed from the requirement of Reg.8(5) by following Charities SORP (FRS102) instead of Charities SORP (FRSSE) to the extent necessary to give a true and fair view in the circumstances.

Going Concern

The Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements.

Length of the reporting period

The reporting period contains data following the transfer on 1 August 2021 to the CIO from the previous entity, charity number 509119.

Risks and future assumptions

The charity constitutes a public benefit entity as defined by FRS102.

The charity is an unincorporated trust registered in England. The principal address of the charity is 35-37 Blackburn Road, Radcliffe, Manchester, M26 1NR.

Policies relating to categories of income and income recognition.

Nature of income

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Categories of Income

Voluntary income is received by way of donations and gifts and is included in full in the statement of financial activities when receivable.

Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.

Income from investments is included in the year in which it is receivable.

Legacies are included when the charity is advised by the personal representative of an estate that payment will be made or property transferred and the amount involved can be quantified.

18

Outreach Community & Residential Services

Notes to the Accounts for the year ended 31 March 2023

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the statutory requirements of the charity.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Land & buildings at valuation Fixtures, Fittings & Equipment 15 % of net book value

Financial instruments including cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Leasing and hire purchase contracts and commitments

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

There are no designated funds

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

19

Outreach Community & Residential Services

Notes to the Accounts for the year ended 31 March 2023

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Net surplus before tax in the financial period

4
Net surplus before tax in the financial period
The net surplus before tax in the financial period is stated after charging:-
Depreciation of owned fixed assets
Pension costs
Auditors' remuneration
5
Interest payable
Loan interest		 2023
£
48,092
40,638
5,964		 2022
£
29,094
24,985
5,594
2023
£
3,677		 2022
£
3,242
3,677 3,242

Current period

Revaluation of :-
Property		 Current
period
Unrestricted
Funds
2023
£
76,731		 Current
period
Restricted
Funds
2023
£
-		 Current
period
Total Funds
2023
£
76,731		 Prior Year
Total Funds
2022
£
37,056
76,731 - 76,731 37,056

All the revaluations in the prior year were unrestricted.

Salary costs
2023
£
Gross Salaries excluding trustees and key management personnel
1,908,187
Employer's National Insurance for all staff
200,441
Employer's operating costs of defined contribution pension schemes
40,638
Total salaries, wages and related costs
2,149,266
Numbers of full time employees or full time equivalents
2023
The average number of total staff employed in the year was
82
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on charitable activities
70
Engaged on management and administration
12
The estimated full time equivalent number of all staff employed as above
82		 2023
£
1,908,187
200,441
40,638		 2022
£
1,210,041
117,575
24,985
2,149,266 1,352,601
2023
82		 2022
86
74
12
82 86

20

Outreach Community & Residential Services

Notes to the Accounts for the year ended 31 March 2023

The number of employees whose emoluments including taxable benefits but excluding employer's pension contributions fall into the following bands were :-

2023
2022
£
£
£60,001 to £70,000
1
1
1
1
The pension details of such higher paid staff were :-
£
£
Contributions for the provision of money purchase pension
1,321
881
No
No
Numbers of such staff to whom benefits are accruing :-
Under money purchase pension schemes
1
1
1
1
Chief Executive Officer
The remuneration in the year was
64,557
40,807
Pension contributions paid by the employer
1,321
881
Total remuneration package included in total salaries above
65,878
41,688
Defined contribution pension schemes
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
Deferred income - Unrestricted and Designated funds
Current Period
Opening
Released
Received
Deferred
Deferrals
from prior
less released at period end
years
in year
£
£
£
£
Invoiced services
2,307
(2,307)
93
93
Total
2,307
(2,307)
93
93
2023
2022
£
£
These deferrals are included in creditors
93
2,307
The charity operates a defined contribution pension scheme, the costs of which are shown above.		 2023
2022
£
£
£60,001 to £70,000
1
1
1
1
The pension details of such higher paid staff were :-
£
£
Contributions for the provision of money purchase pension
1,321
881
No
No
Numbers of such staff to whom benefits are accruing :-
Under money purchase pension schemes
1
1
1
1
Chief Executive Officer
The remuneration in the year was
64,557
40,807
Pension contributions paid by the employer
1,321
881
Total remuneration package included in total salaries above
65,878
41,688
Defined contribution pension schemes
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
Deferred income - Unrestricted and Designated funds
Current Period
Opening
Released
Received
Deferred
Deferrals
from prior
less released at period end
years
in year
£
£
£
£
Invoiced services
2,307
(2,307)
93
93
Total
2,307
(2,307)
93
93
2023
2022
£
£
These deferrals are included in creditors
93
2,307
The charity operates a defined contribution pension scheme, the costs of which are shown above.		 2023
2022
£
£
£60,001 to £70,000
1
1
1
1
The pension details of such higher paid staff were :-
£
£
Contributions for the provision of money purchase pension
1,321
881
No
No
Numbers of such staff to whom benefits are accruing :-
Under money purchase pension schemes
1
1
1
1
Chief Executive Officer
The remuneration in the year was
64,557
40,807
Pension contributions paid by the employer
1,321
881
Total remuneration package included in total salaries above
65,878
41,688
Defined contribution pension schemes
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
Deferred income - Unrestricted and Designated funds
Current Period
Opening
Released
Received
Deferred
Deferrals
from prior
less released at period end
years
in year
£
£
£
£
Invoiced services
2,307
(2,307)
93
93
Total
2,307
(2,307)
93
93
2023
2022
£
£
These deferrals are included in creditors
93
2,307
The charity operates a defined contribution pension scheme, the costs of which are shown above.		 2023
£
1		 2022
£
1
1 1
£
1,321		 £
881
No
1		 No
1
1 1
64,557
1,321		 40,807
881
65,878
41,688
2,307 (2,307) 93 93
2023
£
93		 2022
£
2,307

9 Remuneration and payments to Trustees and persons connected with them

10 Deferred income - Unrestricted and Designated funds

The deferrals included in creditors relate to income relating to specific periods and represent those parts of unrestricted funds which relate to periods subsequent to the accounting period end.

21

Outreach Community & Residential Services

Notes to the Accounts for the year ended 31 March 2023

11 Tangible fixed assets

Current Period
Cost
At 1 April 2022
Additions - transfer from previous entity
Surplus on revaluation
Disposals
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
On disposals
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022		 Land and
Buildings
£
583,269
-
76,731
-		 Fixtures,
fittings and
equipment
£
290,078
59,556
-
(9,271)		 Motor
Vehicles
£
-
-
-
-		 Total
£
873,347
59,556
76,731
(9,271)
660,000 340,363 - 1,000,363
-
-
-		 29,008
48,092
(2,179)		 -
-
-		 29,008
48,092
(2,179)
- 74,921 - 74,921
660,000 265,442 - 925,442
583,269 261,070 - 844,339
Freehold land and buildings included above:
2023
2022
£
£
Historical cost
11,126
11,126
Cumulative depreciation based on historical cost
890
445
12 Debtors
2023
2022
£
£
Trade debtors
276,732
92,327
Prepayments and accrued income
27,478
57,173
Other debtors
1,498
2,276
305,708
151,776
13 Investments held as current assets at market value at 31 March 2023
2023
2022
£
£
Listed investments
327
289
327
289
14 Creditors: amounts falling due within one year
2023
2022
£
£
Loans and overdrafts
21,205
19,686
Trade creditors
107,590
82,122
Accruals
18,861
32,076
Deferred Income - Unrestricted & designated funds
93
2,307
PAYE, NIC VAT and other taxes
48,920
35,966
Other creditors
65,605
101,789
262,274
273,946
Freehold properties were valued on an open market basis as at 31 March 2022 using the house price index for the local
authority area.		 Freehold land and buildings included above:
2023
2022
£
£
Historical cost
11,126
11,126
Cumulative depreciation based on historical cost
890
445
12 Debtors
2023
2022
£
£
Trade debtors
276,732
92,327
Prepayments and accrued income
27,478
57,173
Other debtors
1,498
2,276
305,708
151,776
13 Investments held as current assets at market value at 31 March 2023
2023
2022
£
£
Listed investments
327
289
327
289
14 Creditors: amounts falling due within one year
2023
2022
£
£
Loans and overdrafts
21,205
19,686
Trade creditors
107,590
82,122
Accruals
18,861
32,076
Deferred Income - Unrestricted & designated funds
93
2,307
PAYE, NIC VAT and other taxes
48,920
35,966
Other creditors
65,605
101,789
262,274
273,946
Freehold properties were valued on an open market basis as at 31 March 2022 using the house price index for the local
authority area.		 Freehold land and buildings included above:
2023
2022
£
£
Historical cost
11,126
11,126
Cumulative depreciation based on historical cost
890
445
12 Debtors
2023
2022
£
£
Trade debtors
276,732
92,327
Prepayments and accrued income
27,478
57,173
Other debtors
1,498
2,276
305,708
151,776
13 Investments held as current assets at market value at 31 March 2023
2023
2022
£
£
Listed investments
327
289
327
289
14 Creditors: amounts falling due within one year
2023
2022
£
£
Loans and overdrafts
21,205
19,686
Trade creditors
107,590
82,122
Accruals
18,861
32,076
Deferred Income - Unrestricted & designated funds
93
2,307
PAYE, NIC VAT and other taxes
48,920
35,966
Other creditors
65,605
101,789
262,274
273,946
Freehold properties were valued on an open market basis as at 31 March 2022 using the house price index for the local
authority area.
890 445
2023
£
276,732
27,478
1,498		 2022
£
92,327
57,173
2,276
305,708 151,776
2023
£
327		 2022
£
289
327 289
2023
£
21,205
107,590
18,861
93
48,920
65,605		 2022
£
19,686
82,122
32,076
2,307
35,966
101,789
262,274 273,946

22

Outreach Community & Residential Services

Notes to the Accounts for the year ended 31 March 2023

15 Creditors: amounts falling due after one year
Loans and overdrafts
16 Financial commitments under operating leases
Operating leases which expire:
within one year
within two to five years
in over five years
17 Revaluation reserve
Current
period
Current period
Unrestricted
Funds
2023
£
At 1 April 2022
37,056
Arising on revaluation during the year
76,731
At 31 March 2023
113,787
All the revaluations in the prior year was unrestricted.
18 Income and Expenditure account summary
At 1 April 2022
Surplus after tax for the period
At 31 March 2023
At the period end the charity had annual commitments under non-
cancellable operating leases as set out below:		 15 Creditors: amounts falling due after one year
Loans and overdrafts
16 Financial commitments under operating leases
Operating leases which expire:
within one year
within two to five years
in over five years
17 Revaluation reserve
Current
period
Current period
Unrestricted
Funds
2023
£
At 1 April 2022
37,056
Arising on revaluation during the year
76,731
At 31 March 2023
113,787
All the revaluations in the prior year was unrestricted.
18 Income and Expenditure account summary
At 1 April 2022
Surplus after tax for the period
At 31 March 2023
At the period end the charity had annual commitments under non-
cancellable operating leases as set out below:		 Current
period
Restricted
Funds
2023
£
-
-		 2023
£
17,013		 2022
£
38,219
17,013 38,219
2023
£
4,183
3,151
180,000		 2022
£
5,225
5,251
210,000
187,334 220,476
Current
period
Total Funds
2023
£
37,056
76,731		 Prior Year
Total Funds
2022
£
-
37,056
113,787 - 113,787 37,056
2023
£
1,156,874
(27,427)		 2022
£
-
1,156,874
1,129,447 1,156,874

19 Related party transactions

The trust received an aggregate of £780 (2022 £310) from all trustees without conditions.

20 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2023
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
At 1 April 2022
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities		 Unrestricted
funds
£
806,372
664,275
(259,550)
(17,013)		 Designated
funds
£
-
-
-		 Restricted
funds
£
119,070
(67,196)
(2,724)
-		 Total
Funds
£
925,442
597,079
(262,274)
(17,013)
1,194,084 - 49,150 1,243,234
Unrestricted
funds
£
704,933
753,605
(268,984)
(38,219)		 Designated
funds
£
-
-
-
-		 Restricted
funds
£
139,406
(91,849)
(4,962)
-		 Total
Funds
£
844,339
661,756
(273,946)
(38,219)
1,151,335 - 42,595 1,193,930

23

Outreach Community & Residential Services

Notes to the Accounts for the year ended 31 March 2023

21 Change in total funds over the year as shown in Note 20 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
Total unrestricted and designated funds
Restricted funds:-
Service Agreements
Day Centre and Activities Appeal
Staff Bonus
Volunteer Manager Program
Community Hub
Celebratory Events
Groundwork
Voyager 8 Ceiling Hoist
Disability Bathroom
Sherbourne House Garden
Defibrilator
Tablet Computers
Café
Lockdown Helpline
Covid Infection Control & Rapid Testing
Drop-in Centre
Smart TV
House Furniture
Staff Support and Volunteer Costs
Moveable Partition Wall
Hub Tablets, Tables and Headsets
Total restricted funds
Total charity funds		 Funds
brought
forward from
2022
£
1,113,919
37,056		 Movement in
funds in
2023
See Note 22
£
(15,486)
76,731		 Transfers
between
funds in
2023
See Note 23
£
(18,136)
-		 Funds
carried
forward to
2024
£
1,080,297
113,787
1,150,975 61,245 (18,136) 1,194,084
23,263
-
-
-
-
2,680
716
-
614
-
946
-
4,593
7,845
-
-
2,298
-
-
-
-		 2,036
(12,572)
-
-
(18,224)
(89)
(38)
(766)
(162)
-
(142)
-
3,130
(165)
-
-
(344)
1,230
-
11,565
2,600		 (861)
12,572
-
-
18,224
-
-
766
-
-
-
-
(1,295)
-
-
-
-
(1,230)
-
(7,998)
(2,042)		 24,438
-
-
-
-
2,591
678
-
452
-
804
-
6,428
7,680
-
-
1,954
-
-
3,567
558
42,955 (11,941) 18,136 49,150
1,193,930 49,304 - 1,243,234

24

Outreach Community & Residential Services

Notes to the Accounts for the year ended 31 March 2023

22 Analysis of movements in funds over the year as shown in Note 21

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
Restricted funds:-
Service Agreements
Day Centre and Activities Appeal
Staff Bonus
Volunteer Manager Program
Community Hub
Celebratory Events
Groundwork
Voyager 8 Ceiling Hoist
Disability Bathroom
Sherbourne House Garden
Defibrilator
Tablet Computers
Café
Lockdown Helpline
Covid Infection Control & Rapid Testing
Drop-in Centre
Smart TV
House Furniture
Staff Support and Volunteer Costs
Moveable Partition Wall
Hub Tablets, Tables and Headsets		 Income
2023
£
2,426,248
-
15,604
2,875
2,000
18,735
-
-
-
-
-
-
-
-
4,428
-
-
-
-
1,230
5,000
11,565
2,600		 Expenditure
2023
£
(2,441,734)
-
(13,568)
(15,447)
(2,000)
(18,735)
(18,224)
(89)
(38)
(766)
(162)
-
(142)
-
(1,298)
(165)
-
-
(344)
-
(5,000)
-
-		 Other
Gains &
Losses
2023
£
-
76,731
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Movement
in funds
2023
£
(15,486)
76,731
2,036
(12,572)
-
-
(18,224)
(89)
(38)
(766)
(162)
-
(142)
-
3,130
(165)
-
-
(344)
1,230
-
11,565
2,600
2,490,285 (2,517,712) 76,731 49,304

23 Details of transfers between funds in the year as shown in Note 21

To/(from) Restricted Revenue Funds
Net transfers
The transfers shown in note 21 above are:-
To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital
grants and fixed asset funds'.		 2023
£
(18,136)
18,136
-

25

Outreach Community & Residential Services

Notes to the Accounts for the year ended 31 March 2023

24 The purposes for which the funds as detailed in note 21 are held by the charity are:-

Unrestricted and designated funds:-
Unrestricted Revenue Funds These funds are held for the meeting the objectives of the charity, and to
provide reserves for future activities, and , subject to charity legislation, are
free from all restrictions on their use.
Unrestricted Revaluation Reserve This fund represents the unrestricted surplus arising on the revaluation of
the charity's assets.
Restricted funds:-
Service Agreements Funds to be used in accordance with the service agreements
Day Centre and Activities Appeal Funds to be used on the Day Centre and Activities
Staff Bonus Funds to be used to pay staff bonuses
Volunteer Manager Program Funds to be used to provide a volunteer manager responsible for recruiting,
training and co-ordinating the activities of our volunteers.
Community Hub Funds to be used to provide a community centre.
Celebratory Events Funds used to hold 40th anniversary summer ball.
Groundwork Funds used for groundwork
Voyager 8 Ceiling Hoist Funds used to install Voyager 8 Ceiling Hoist
Disability Bathroom Funds used to install Disability Bathroom
Sherbourne House Garden Funds used to renovate the Sherbourne House Garden
Defibrilator Funds used to purchase a defibrilator
Tablet Computers Funds used to purchase tablet computers
Café Funds used to set up the Café
Lockdown Helpline A Lottery grant to fund a lockdown helpline
Covid Infection Control & Rapid Testing Local authority funding to cover additional costs incurred due to Covid-19
Drop-in Centre Funds used to set up the Drop-In centre
Smart TV Funds used to purchase a Smart TV
House Furniture Funds used to purchase house furniture
Staff Support and Volunteer Costs Funds used for staff support and vlunteer costs
Moveable Partition Wall Funds used to purchase a moveable partition wall
Hub Tablets, Tables and Headsets Funds used to purchase tablets, tables and headsets for the Hub

25 Ultimate controlling party

The charity is under the control of the Trustees.

26

Outreach Community & Residential Services

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP

This analysis is classsified by conventional nominal descriptions and not by activity.

26 Donations, Grants and Legacies

Donations and gifts from individuals
Total donations and gifts from individuals
Donations individually more than £1,000
Small donations individually less than £1000		 Current
period
Unrestricted
Funds
2023
£
2,328
2,000		 Current
period
Restricted
Funds
2023
£
3,228
-		 Current
period
Total
Funds
2023
£
5,556
2,000
7,556		 Prior Year
Total
Funds
2022
£
4,469
-
4,328 3,228 4,469

Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis

Prior year
Legacies receivable
Legacies individually more than £1,000
Revenue grants and donations from non public bodies
Small grants individually less than £1000
Prior Year
Total legacies receivable
Revenue grants and donations from non public bodies
Year analysis
Total private sector revenue grants
Grants individually more than £1,000		 Prior Year
Unrestricted
Funds
2022
£
4,469		 Prior Year
Restricted
Funds
2022
£
-		 Prior Year
Total
Funds
2022
£
4,469
Current
period
Unrestricted
Funds
2023
£
1,000		 Current
period
Restricted
Funds
2023
£
-		 Prior Year
Total
Funds
2022
£
-
1,000 - -
Current
period
Unrestricted
Funds
2023
£

-
2,000		 Current
period
Restricted
Funds
2023
£
1,980
43,223		 Prior Year
Total
Funds
2022
£
1,725
73,994
2,000 45,203 75,719

27

Outreach Community & Residential Services

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP

Total Donations, Grants and Legacies

27
28
Current year
Total Donations, Grants and
Legacies
A1
Income from charitable activities - Trading Activities
Current period
Primary purpose and ancillary trading
Total Primary purpose and ancillary trading
Prior year
Primary purpose and ancillary trading
Total Primary purpose and ancillary trading
Current period
Total income from charitable trading
Total from charitable activities
A2
Total Income from charitable activities
Café
Service Agreement Contracts
Residential Care
Service Agreement Contracts
Community Contracts
Community Contracts
Residential Care		 Unrestricted
Funds
2023
£		 Restricted
Funds
2023
£		 Current
Year Total
Funds
2023
£
55,759
Current
period
Total
Funds
2023
£
2,147,106
241,475
29,876
2,427,483
Prior Year
Total
Funds
2022
£
1,416,670
177,082
21,837
68
1,615,657
Current
period
Total
Funds
2023
£
2,427,483
2,427,483		 Prior Year
Total
Funds
2022
£
7,328 48,431 80,188
Current
period
Unrestricted
Funds
2023
£
2,147,106
241,475
14,270		 Current
period
Restricted
Funds
2023
£
-
-
15,606		 Prior Year
Total funds
2022
£
1,416,670
177,082
21,837
2,411,877 15,606 1,615,657
Prior Year
Unrestricted
Funds
2022
£
1,416,670
177,082
8,724
68		 Prior Year
Restricted
Funds
2022
£
-
-
13,113
-		 Prior Year
Total
Funds
2022
£
1,615,657
1,602,544 13,113
Current
period
Unrestricted
Funds
2023
£
2,411,877		 Current
period
Restricted
Funds
2023
£
15,606
2,411,877 15,606 1,615,657

28

Outreach Community & Residential Services

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP

29 Investment income
Current period
Dividend Income
Bank Interest Receivable
Total investment income
A4
Investment income - Prior Year analysis
Prior Year
30 Other income and gains
Current period
Unrealised gains/(losses) on investments
Total other income
A5
All prior year income is unrestricted
All the income in the prior year was unrestricted.
Other income and gains - Prior year analysis
Prior Year
Total other income
A5
Unrealised gains/(losses) on investments
Insurance claims - Revenue items
Sundry other income
Transfer from previous entity
Transfer from previous entity		 Current
period
Unrestricted
Funds
2023
£
13
296		 Current
period
Restricted
Funds
2023
£
-
-		 Current
period
Total
Funds
2023
£
13
296
309
Total
Funds
7
Current
period
Total
Funds
2023
£
-
1,511
5,184
39
6,734
Prior Year
Total
Funds
2022
£
1,064,834
7
1,064,841		 Prior Year
Total
Funds
2022
£
-
7
309 - 7
Unrestricted
Funds
7		 Restricted
Funds
-		 Prior Year
Total Funds
2022
£
1,064,834
-
-
7
Current
period
Unrestricted
Funds
2023
£
-
1,511
5,184
39		 Current
period
Restricted
Funds
2023
£
-
-
-
-
6,734 - 1,064,841
Prior Year
Unrestricted
Funds
2022
£
1,021,496
7		 Prior Year
Restricted
Funds
2022
£
43,338
-
1,021,503 43,338

29

Outreach Community & Residential Services

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP

31 Expenditure on charitable activities - Direct spending

Current period
Gross wages and salaries - charitable activities
Travel and Subsistence - Charitable Activities
Total direct spending
B2a
Prior Year
Gross wages and salaries - charitable activities
Travel and Subsistence - Charitable Activities
Total direct spending
B2a
Service Agreement Contracts
Café
Telephone
Telephone
Service Agreement Contracts
Establishment - Rent, Rates, Light & Heat, Repairs &
Maintenance and Insurance
Staff Training
Subcontract payments
Café
General Expenses
Residential Care Costs
General Expenses
Employers' NI - Charitable activities
Employers' NI - Charitable activities
Residential Care Costs
Staff Training
Establishment - Rent, Rates, Light & Heat, Repairs &
Maintenance and Insurance		 Current
period
Unrestricted
Funds
2023
£
1,690,838
154,272
8,680
118,644
45,833
(30)
4,156
4,715
744
5,748		 Current
period
Restricted
Funds
2023
£
7,698
-
-
1,230
-
5,828
-
-
-
-		 Current
period
Total
Funds
2023
£
1,698,536
154,272
8,680
119,874
45,833
5,798
4,156
4,715
744
5,748
2,048,356
Prior Year
Total
Funds
2022
£
1,088,165
95,355
5,557
92,016
34,417
5,015
5,245
1,397
(695)
300
-
1,326,772		 Prior Year
Total Funds
2022
£
1,088,165
95,355
5,557
92,016
34,417
5,015
5,245
1,397
(695)
300
2,033,600 14,756 1,326,772
Prior Year
Unrestricted
Funds
2022
£
1,016,823
95,355
5,557
90,494
34,417
-
5,245
1,397
(695)
300
-		 Prior Year
Restricted
Funds
2022
£
71,342
-
-
1,522
-
5,015
-
-
-
-
-
1,248,893 77,879

30

Outreach Community & Residential Services

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP

32 Support costs for charitable activities

32
Support costs for charitable activities		 32
Support costs for charitable activities
Current
period
Current
period
Current period
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Employee costs not included in direct costs
186,260
23,391
40,638
-
46,169
-
2,862
-
716
-
20
-
Volunteer costs
328
-
Premises Expenses
15,000
-
5,265
-
7,387
-
Administrative overheads
4,170
-
7,046
-
4,071
-
16,079
-
3,497
-
7,091
-
Professional fees paid to advisors other than the auditor or examiner
19,064
-
Financial costs
3,677
-
27,081
21,011
Support costs before reallocation
396,421
44,402
Total support costs - Current Period
396,421
44,402
The basis of allocation of costs between activities is described under accounting policies
Disposal of assets
Depreciation & Amortisation in total for the
period
Other legal and professional
Loan interest
Volunteers' expenses
Defined contribution pension cost -
administrative staff
Insurance
Hire of equipment
Telephone
Software licences and expenses
Staff Training
Employers' NI - Administrative staff
Salaries - Administrative staff
Recruitment expenses
Printing, postage and stationery
Cleaning and waste management
Rent payable under operating leases
Travel and subsistence
Premises repairs, renewals and
maintenance		 Current
period
Restricted
Funds
2023
£
23,391
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
21,011		 Current
period
Total
Funds
2023
£
209,651
40,638
46,169
2,862
716
20
328
15,000
5,265
7,387
4,170
7,046
4,071
16,079
3,497
7,091
19,064
3,677
48,092		 Prior Year
Total Funds
2022
£
121,876
24,985
22,220
2,344
381
65
51
10,000
1,465
4,436
3,490
3,452
2,039
9,147
3,945
775
13,084
3,242
29,094
396,421 44,402 440,823
440,823		 256,091
396,421 44,402 256,091
-
-
-

31

Outreach Community & Residential Services

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP

Prior Year
Employee costs not included in direct costs
Salaries - Administrative staff
Employers' NI - Administrative staff
Staff Training
Travel and subsistence
Recruitment expenses
Volunteer costs
Volunteers' expenses
Premises Expenses
Rent payable under operating leases
Cleaning and waste management
Administrative overheads
Telephone
Printing, postage and stationery
Hire of equipment
Software licences and expenses
Insurance
Disposal of assets
Loan interest
Defined contribution pension cost -
administrative staff
Premises repairs, renewals and
maintenance
Support costs before reallocation
Professional fees paid to advisors other
Total support costs - Prior Year
Financial costs
Depreciation & Amortisation in total for the
Other legal and professional		 Prior Year
Unrestricted
Funds
2022
£
121,876
24,985
22,220
2,344
381
65
51
10,000
1,465
4,436
3,490
3,452
2,039
9,147
3,945
775
13,084
3,242
13,278		 Prior Year
Restricted
Funds
2022
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
15,816		 Prior Year
Total
Funds
2022
£
121,876
24,985
22,220
2,344
381
65
51
10,000
1,465
4,436
3,490
3,452
2,039
9,147
3,945
775
13,084
3,242
29,094
240,275 15,816 256,091
256,091
240,275 15,816

The basis of allocation of costs between activities is described under accounting policies

33 Other Expenditure - Governance costs

Current period
Auditor's fees
Bank Charges & Interest
Total Governance costs		 Current
period
Unrestricted
Funds
2023
£
5,964
4,503		 Current
period
Restricted
Funds
2023
£
-
-		 Current
period
Total
Funds
2023
£
5,964
4,503
10,467		 Prior Year
Total Funds
2022
£
5,594
2,941
10,467 - 8,535

32

Outreach Community & Residential Services

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP

Prior Year
Auditor's fees
Total Governance costs
34 Total Charitable expenditure
Current period
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Prior Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Bank Charges & Interest		 Prior Year
Unrestricted
Funds
2022
£
5,594
2,941		 Prior Year
Restricted
Funds
2022
£
-
-		 Prior Year
Total
Funds
2022
£
5,594
2,941
8,535
Current
period
Total
Funds
2023
£
2,048,356
440,823
10,467
2,499,646
Prior Year
Total
Funds
2022
£
1,326,772
256,091
8,535		 Prior Year
Total Funds
2022
£
1,326,772
256,091
8,535
8,535 -
Current
period
Unrestricted
Funds
2023
£
2,033,600
396,421
10,467		 Current
period
Restricted
Funds
2023
£
14,756
44,402
-
2,440,488 59,158 1,591,398
Prior Year
Unrestricted
Funds
2022
£
1,248,893
240,275
8,535		 Prior Year
Restricted
Funds
2022
£
77,879
15,816
-
1,497,703 93,695 1,591,398

35 Expenditure on raising funds and costs of investment management

Current period
Fundraising Fees
Other Expenses
Total fundraising costs
B1
Prior Year
Fundraising Fees
Other Expenses
Total fundraising costs
B1		 Current
period
Unrestricted
Funds
2023
£
1,030
216		 Current
period
Restricted
Funds
2023
£
16,820
-		 Current
period
Prior Year
Total
Funds
Total Funds
2023
2022
£
£
17,850
11,825
216
596
1,246 16,820 18,066
12,421
Prior Year
Unrestricted
Funds
2022
£
1,391
596		 Prior Year
Restricted
Funds
2022
£
10,434
-		 Prior Year
Total
Funds
2022
£
11,825
596
12,421
1,987 10,434

33

Outreach Community & Residential Services

Activity analysis of Income and expenditure for the for the year ended 31 March 2023

This analysis is classsified by activity and not by conventional nominal descriptions.

36 Analysis of income by activity
SOFA ref
Care and Support Services
A2
Summary of Total Income, including the items above
Charitable activities
A2
Donations & Legacies
A1
Investment income
A4
Other income
A5
Total income as shown in the SOFA
A
Categories of income
Income from exchange transactions
Income from charitable activities
Total Income from charitable
activities
Activity		 2023
£
2,427,483
2,427,483
2,427,483
55,759
309
6,734
2,490,285
2,490,285
2,490,285		 2022
£
1,615,657
1,615,657
1,615,657
80,188
7
1,064,841
2,760,693
2,760,693
2,760,693

37 Analysis of charitable expenditure by activity

Activity

Direct costs
2023
£
Care and Support Services
Direct costs
2,048,356
-
Volunteer costs
-
Premises expenses
-
Administrative overheads
-
Professional fees
-
Financial costs
-
2,048,356
Direct costs
2023
£
Total Care and Support Services
2,048,356
-
2,048,356
Total Care and Support Services
Total charitable expenditure
Summary of charitable costs by activity
Total Governance costs as detailed in
Note 33
Employee costs not included in direct
costs		 Support
costs
2023
£
-
300,056
328
27,652
41,954
19,064
51,769		 Grant
funding of
activities
2023
£
-
-
-
-
-
-
-
-
Grant
funding of
activities
2023
£
-
-
-		 Total
2023
£
2,048,356
300,056
328
27,652
41,954
19,064
51,769
2,489,179
Total
2023
£
2,489,179
10,467
2,499,646		 Total
2022
£
1,326,772
171,871
51
15,901
22,848
13,084
32,336
440,823 1,582,863
Support
costs
2023
£
440,823
10,467		 Total
2022
£
1,582,863
8,535
451,290 1,591,398

The basis of allocation of costs between activities is described under accounting policies

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 34

Analysis of support and governance costs by charitable activities

34

Outreach Community & Residential Services

Activity analysis of Income and expenditure for the for the year ended 31 March 2023
Governance
Finance
Human
Activity
Resources
Care and Support Services
10,467
51,769
300,384
Grand Total
10,467
51,769
300,384
38 Analysis of non charitable expenditure by activity
Activity
Fundraising activities
Direct fundraising costs
Total costs of Fundraising activities
Total non charitable expenditure
Total costs of Fundraising activities
Total non charitable expenditure		 Other
Overheads
88,670
88,670
Fundraising
2023
£
18,066
18,066
2023
£
18,066
18,066		 Total
451,290
451,290
Fundraising
2022
£
12,421
12,421
2022
£
12,421
12,421

The breakdown of this expenditure by type of spending (ie by nominal classification and by fund) is detailed in note 35

35