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2022-03-31-accounts

Pages
Company
information
Strategic report 2 —3
Directors' report 4 —5
Statement ofdirectors' responsibilities and internal controls 6—7
Auditor* s report 8 —11
Income and expenditure account 12
Balance sheet 13
Cash flow statement 14
Notes on financial statements 15-26

31March 2022
Registered Company Number 00560870
Registered Charity Number 210443
Registered Social Landlord H1720
Vice-Presidents PHinton
Directors M Barker
IJohnson
W Lawlor
M Compton-Rickett
SAbrams
JPrice
RSpowart
M. Farrah (Appointed 24/01/2022)
LDouglas (Resigned 13/09/2021)
Revd M Montrose
BRouse
C White
Secretary and Chief Executive EMcNeil
Registered Office and 15Leeds Street
Principal Place ofBusiness Liverpool
L3 6HU
Bankers Barclays Bank PLC
48B6t 50Lord Street
Liverpool
L2 ITD
HSBC UK Bank pic
99-101Lord Street
Liverpool
L26PG
Solicitors Weightmans LLP
The Plaza
100Old Hall Sheet
Liverpool
L3 9QJ
Auditors Cowgill Holloway LLP
Regency House
45-53 Chorley New Road
Bolton
BL14QR

2022 2021
Note
Turnover 2,3 8,867,681 6,422,619
Operating costs (8,604,927) (6,315,372)
Operating surplus 262,754 107,247
Interest receivable and other income 56 220
Surplus
after exceptional
and ordinary activities
before and after taxation 262,810 107,467

2022 2021
Note K
Fixed assets
Housing properdes —depreciated cost 8 6,999,737 7,092,650
Less:
Social housing grant
(3,100,000) (3,100,000)
Other grants (842,931) (842,931)
3,056,806 3,149,719
Other fixed assets 357,996 244,550
3,414,802 3,394,269
Current assets
Debtors 9 1,098,291 355,830
Cash at bank and in hand 1,913,861 1,968,517
3,012,152 2,234,217
Creditors: amounts falling due
within one year 10 (2,145,869) (1,684,231)
Net current assets 866,283 640,116
Pension Deficit (77,849) (93,959)
Net assets 4,203,236 3,940,426
Capital and reserves
Called up share capital 13
Revenue reserves 14 4,203,236 3,940,426
Total funds 15 4,203,236 3,940,426

2022 2021
Note
Cash generated
by operating
activities 20 189,794 1,556,987
Cash flows from investing activities
Sale oftangible assets
Purchase oftangible fixed assets (244,506) (109,065)
Interest received 56 220
Cash (used in) investing activities (244,450) (108,845)
(Decrease)/Increase
in cash
and cash equivalents in (54,656) 1,448, 142
the year
Cash and cash equivalents at the beginning of the 1,968,517 520,375
year
Total cash and cash equivalents
at the end of
the year 1,913,861 1,968,517

Other fixed assets
The following
rates apply:
Fixtures and fittings 10-33%per annum on cost
Computer
equipment
33%per annum on cost
Motor vehicle 25%per annum on cost

urnover
2022 2021
Turnover
comprises:
Residents'
charges (see note 3)
4,244,335 2,589,222
Government
grants —Supporting
People income 847,179 871,617
Sundry income 3,758,034 2,953,197
Appeal donations 18,133 8,583
8,867,681 6,422,619

Rent
2022 2021
Rent charges receivable 1,273,296 776,766
Service charges receivable 2,971,039 1,812,456
4,244,335 2,589,222
Rental income relates to 52weeks (2021:52weeks).
Particulars ofturnover, operating costs and operating surplus
Operating Operating
Turnover costs surplus
2022
Supported housing 8,867,681 (8,604,927) 262,754
2021
Supported housing 6,422,619 (6,315,372) 107,247

2022 2021
Costs ofgenerating funds
Cost ofcharitable activities (8,604,927) (6,315,372)
Total (8,604,927) (6,315,372)

.
Particula
rs ofincome and expenditure
from soc
ial housing
lettings
2022 2021
Supported Supported
housing housing
Rent receivable net ofvoids
and identifiable service charges 1,273,296 776,766
Service income 2,971,039 1,812,456
Turnover
from
social housing
lettings 4,244,335 2,589,222
Government
grants
847,179 871,617
Sundry income 3,758,034 2,953,197
Appeals
donations
18,133 8,583
Total Income 8,867,681 6,422,619
Expenditure
Supporting
people salaries
(884,114) (876,722)
General salaries (3,533,849) (2,668,300)
Other operating costs (4,186,964) (2,770,350)
Total Expenditure (8,604,927) (6,315,372)
Operating
Surplus
262,754 107,247
Voids losses (190,995) (116,515)

perating surplus
31March 2022
(Continued)
2022 2021
This is stated after charging the following:
Depreciadon —Tangible fixed assets 223,973 212,996
Auditor's remuneration
—in their capacity as auditors
6,700 6,700
Auditor's remuneration
—non audit capacity
375
Operating leases —Equipment 36,813 28,511
Operating leases —Property 1,483,907 690,878

Staffcosts
Aggregate
amounts
for staff paid in respect of:
Wages and salaries 3,958,447 3,177,646
Social security costs 334,144 263,627
Pension costs 125,372 103,749
4,417,963 3,545,022
Number Number
The average monthly number ofemployees (full-time equivalents)
employed
during the year was as follows:
Administration 15 10
Housing 44 38
Support 84 66
Nursery 12 12
155 126

8 Fixed assets - Tangible Fixed assets - Tangible
At At 31
1April March 2022
2021 Additions Disposals Transfers
Cost orvaluation K 8
Freehold property 7,977,563 7,977,563
Fixtures and fittings 1,363,252 210,789 1,574,041
Computer
equipment
109,726 33,717 143,443
Motor vehicles 10,495 10,495
Total 9,461,036 244,506 9,705,542
At At 31March
1April 2022
2021 A.dditions Disposals Transfers
Other grant
Futures project funding (228,962) (228,962)
Empty Homes project funding (334,081) (334,081)
Our House property donation (279,888) (279,888)
(842,931) (842,931)
Social Housing grant
Leeds Street (3,100,000) (3,100,000)
At At
1April Charged 31March
2021 in year Disposals Transfers 2022
Depreciation
Freehold property (884,913) (92,913) (977,826)
Fixtures
and fittings
(1,141,345) (113,416) (1,254,761)
Computer
equipment
(87,083) (17,644) (104,727)
Motor vehicles (10,495) (10,495)
Total (2,123,836) (223,973) (2,347,809)
At At
1April 31March
2021 2022
Net book value
Freehold property 3,149,719 3,056,806
Fixtures and fittings 221,907 319,280
Computer
equipment
22,643 38,716
Motor vehicles
Total 3,394,269 3,414,802

9 Debtors
2022 2021
Amounts
falling due within
one year
Rental debtors 274,243 58,182
Less provision for unpaid rent charges
Other debtors 538,028 98,503
Prepayments 225,491 138,616
Amounts
falling due after more than one year
Other debtors 60,529 60,529
1,098,291 355,830
10 Creditors: amounts
falling
due within one year
2022 2021
g
Trade creditors 70,472 43,899
Other creditors 52,524 36,568
Accroals and deferred income (see note 12) 1,931,147 1,600,486
VAT and social security costs 91,726 3,278
2,145,869 1,684,231

he pensio n deficit has been classified as follows:
2022 2021
Amounts due within one year 16,110 19,329
(included within other creditors)
Amounts due after one year 77,849 93,959
93,959 113,288

Accruals and deferred incom e
2022 2021
Deferred income at 1 April 1,422,459 291,017
Grant income received in the year 2,430,293 1,630,771
Grant expended
in the year
(2,156,972) (499,239)
Deferred income at 31March 1,695,870 1,422,549
Accruals 235,277 177,937
1,931,147 1,600,486
Deferred Income
At Grant At
IA.pril Income Grant 31March
2021 Received Expended 2022
Cost or valuation
Mainstay
project funding
Merseyside
Police funding
39,166
15,000
175,481 (199,928)
(11,444)
14,719
3,556
Dutch Farm funding 41,568 70,000 (30,564) 81,004
YMCA supporter
donation
20,111 20,111
Rehab service advance funding 1,038,588 860,181 (964,338) 934,431
Homeless
housing advance funding
935,507 (442,221) 493,286
Domestic violence dispersed funding 225,634 (151,184) 74,450
Southport nursery
advance funding
42,482 45,476 (42,482) 45,476
Rough Sleeper initiative 343,648 (314,811) 28,837
Total 1,422,549 2,430,293 (2,156,972) 1,695,870

Revenue reserves
2022 2021
At 1 April 3,940,426 3,832,959
Surplus for the year 262,810 107,467
At 31March 4,203,236 3,940,426
Reconciliation ofmovements in members' funds
2022 2021
Total funds as at 1 April 3,940,426 3,832,959
Surplus for the year 262,810 107,467
Total funds as at 31March 4,203,236 3,940,426

payments
under
non-cancellable
operating
leases, w
hich fall due as follows:
2022 2021
Expiring within 1year 33,859 30,099
Expiring between 2 —5 years 48,722 67,541
82,581 97,640
Property leases
2022 2021
Expiring within 1year 411,198 422,207
Expiring between 2 —5years 819,215 937,414
Over 5years 413,400 413,400
1,643,813 1,773,021

Bedspaces
2022 2021
Number Number
Under management at the end of the year:
Temporary
move-on
accommodation 147 69
Support contract accommodation 121 121
Rehabilitation
units
58 50
Refuge accommodation 27 21
Stepping Stones accommodation 6 6
Total 359 267
Reconciliation
ofnet movement
in funds to net cash Bow from operating activities
2022 2021
Net movement
in funds
246,700 88,138
Depreciation
charges
223,973 212,996
Interest receivable (56) (220)
(Increase)/Decrease in debtors (742,461) 89,787
Increase in creditors 461,638 1,166,286
Net cash generated by operating activities 189,794 1,556,987