2023-03-31-accounts - Family Action

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

CONTENTS				Page
Trustees' report
Independent	auditor's	reporl
Statement of	financial	activities		29
Summary income and		expenditure	account	30
Balance sheet				31
Statement of	cash flows			32
Notes to the	statement	ofcash flows		33
Notes to the	financial	statements		34

		31March 2023	31 March 2022	Change
		E'000	E'000	E'000
Present	value of liabilities	(26,376)	(40,156)	13,780
Market	value ofassets	16,695	27,681	(10,986I
Funding	deficit	(9,681)	(12,475)	2,794

			Unrestricted	Restricted	Endowment	Total	Total
			Funds	Funds	Funds	2023	2022
		Notes	2'000	2'000	2'000	E'000	2'000
Income and Endowments	from:
Donations and legacies			1,626	3,483		5,109	2,617
Investment			57	312		369	288
Charitable activities			873	32,650		33,523	32,103
Gains on acquisition ofbusiness							223
Total			2,556	36,445		39,001	35,231
Expenditure on:
Raising funds:			521		95	616	581
Charitable activities			1,045	35,252		36,297	32,203
Total		6	I;566	35,252	95	36,913	32,784
Net income before investments			990	1,193	(95)	2,088	2,447
gains/(losses)
Gains/(Lossesl on investments				(35)	(1001)	(1,036)	265
Net income before other	recognised
gains and losses			990	1,158	(1,096)	1,052	2,712
Remeasurement on net defined
benefit pension liability				2,735		2,735	1,319
Net movements in funds			990	3,893	(1,096)	3,787	4,031
Fund balance brought forward at
1 April 2022			6,648	(559)	10,797	16,886	12,855
Fund balances carried forward
At 31 March 2023			7,638	3,334	9,701	20,673	16,886

				2023	2022
				E'000	2'000
Total income				39,001	35,231
Total expenditure	excluding	endowment		(36,818)	(32,665)
funds charges
Net income before investments			gains/llossesl	2,183	2,566
Gains/ (lossesl on	investments		lexcluding
endowment fundsl				(35l	(138(
Net income for the year				2,148	2,428


				Notes	E'000	R'000	E'000	E'000
FIXEDASSETS
Tangible assets				10		4,593		4,754
Trust and Investments				11		10,077		11,207
CURRENT ASSETS
Debtors				13	5,634		4,656
Cash					12,380		12,689
					18,014		17,345
CREDITORS: amounts	falling
due within one year				14	(2,330)		(3,945)
NET CURRENT ASSETS						15,684		13,400
TOTAL ASSETS LESSCURRENT
LIABILITIES						30,354		29,361
Pension scheme deficit						(9,681)		i12,475)
NET ASSETS				18		20,673		16,886
FUNDS
Unrestricted funds:
General funds				15		5,281		4,525
Designated reserve				15		2,357		2,123
						7,638		6,648
Restricted funds
Income funds —including		revaluation
reserve of(E)66k)(2022:		(E)29k))		16		13,015		11,916
Pension Reserves						(9,681)		(12,475)
Endowment Funds	—including		revaluation
reserve ofE)20kl2022: (E),090k)i				17		9,701		10,797
						20,673		16,886

								2023		2022
							E'000	E'000	E'000	E'000
Net cash		(used in)/provided	by operating		activities			(650)		3,014
Cash flow from investing activities:
Dividends		and interest received					369		288
Purchase		oftangible assets					(27)		(11)
Proceeds		from sale ofinvestments					4,151		1,412
Purchase		ofinvestments					(3,833)		(1,294)
Net movement in cash held			not yet invested				(319)		(118l
Net cash		provided by investing activities						341		277
Change	in cash and cash equivalents			in	the	year		(309)		3,291
Cash and cash equivalents			at the beginning			ofthe		12,689		9,398
		year
Cash and cash equivalents			at the end	of	the	year		12,380		12,689

				2023	2022
				f'000	f'000
Net income for the year before investment			gains/ (losses)	2,088	2,447
Depreciation				188	157
(increase)/Decrease	in debtors			l978)	(330)
(Decreasel/Increase	in creditors			(1,615)	1,401
Decrease in pension	scheme	deficit, net ofgains/losses		(59)	(268)
Net investment income				(369)	(289)
Investment manager fees				95	119
Gains on acquisition	ofbusiness				(223)
Net cash (used in)/provided		by operating	activities	l650)	3,014
ANALYSIS OF CASH	AND CASH EQUIVALENTS
				2023	2022
				F'000	f'000
Cash in hand				12,380	12,689
				12,380	12,689

	At start	Cash flows	Other	At end of
	year		non-	yeal'
			cash
			changes
	f'000	f'000	f'000	f'000
Cash	12,689	l309)		12,380
TOTAL	12,689	309	-	12,380

3.	DONATIONS AND LEGACIES	DONATIONS AND LEGACIES	2023	2022
			E'000	8000
	Individuals		1,379	679
	Charitable	trusts	968	809
	Companies		2,762	1,129
			5,109	2,617
4.	INVESTMENT INCOME		2023	2022
			2'000	2'000
	Interest receivable		57	I
	Dividends	receivable from investments	312	287
			369	288

				Unrestricted	Restricted	Restricted	Total
				Funds		Funds	2023
			Notes	2'000		f'000	2'000
Income
Statutory,	Lottery &Trusts	Funding	5a/b/c			30,163	30,163
Rent and	Fees			76		1,997	2,073
Trusts and Administered		Funds				209	209
Other Income				797		281	1,078
				873		32,650	33,523
				Unrestricted		Restricted		Total
				Funds		Funds		2023
			Notes	2'000		2'000		2'000
Income
Early Years Work							2,864	2,864
Children	and Families Work				72		16,243	16,315
Adult Mental Health &Wellbeing							2,900	2,900
Educational &Alleviation		ofneed					214	214
National	Services				801		10,429	11,230
Total				873		32,650		33,523

					Unrestricted	Restricted	Total
					Funds	Funds	2022
				Notes	2'000	2'000	2'000
Income
Statutory,	Lottery	&Trusts	Funding	Sa/b/c	2	29,319	29,321
Rent and	I-ees				/I	1,00/	1,0/8
Trusts and Administered			Funds			67/	8//
Other Incoming		Resources			794	333	1,127
					867	31,236	32,103
					Unrestricted	Restricted	Total
					Funds	Funds	2022
				Notes	2'000	2'000	2'000
Income
Early Years Work						3,982	3,982
Children	and Families Work					17,326	l7,397
Adult Mental Health &Wellbeing						2,179	2,179
Educational &Alleviation			ofneed			577	577
National	Services				796	7,172	7,968
Total					867	31,236	32,103

5a. LOlTERY FUND, TRUSTS8 GRANTS	5a. LOlTERY FUND, TRUSTS8 GRANTS						Movement In	Funds
					project	Balance	Incoming	Outgoing	Balance
These funds are part ofstatutory funds	funding	in	restricted			31-Mar	Resour«es	Resources	31-Mar
					Number	2022			2023
Big Lottery Reaching Communities	—Friendship			Works	10302129	14,977		(14,977)
National Lottery -Sport England					N'IA	994	30,246	(31,240)
National Lottery Community Fund hands	—Sondwell		helping		0010347649	2,536		(2,536)
National Loffery Community Fund project	—BAND	buddying			0010352061	1,767		i1,767)
National Lottery Community Fund project	—BAND	buddying			20159294		49,417	(35,061)	14,356
National Loffery Community Fund	- Young	Carers			20104822		103,093	(102,970)	123
National Lottery Communiiy Fund	—PARCS				C40608		87,318	(90,254)	(2,936)
Department of Health —Stockton project	Enhanced	Pednatal			SW0081	11,522	190,802	(202,2891	35
North Northamptonshire Council	- Flourishing			Babies	20161		58,520	(48,828)	9,692
The Julia and Hans Rausing Trust-							18,000	(18,000)
SCVO Vision 2030							33,104	(33,104)
Hampshire &IOW OPCC DVA Grant					DASV22025		44,442	(44,442l
MoJ —Victim Support, Bradford					CLVSGG-22/23- 24/25-041		46,886	(46,886)
Leicester PCC Pre-Trial Support							8,821	(6,477)	2,344
Rayne Foundation							17,000	(12,585)	4,415
National Lottery —Flourishing Babies					20103715		29,260	)29,260)
PHE - Ways to We((being, Bolton							20,458	(20,458)
Nottinghamshire County Council	(Public Health)						50,000	(50,000)
Birmingham City Council (Adult Social Carel							75,000	(75,000)
						31,796	862,367	(866,134)	28,029

										Norfolk Community Health	&	Care
Adoption Sup ort Fund				Leicester City ICB						NHS Trust ICB
Bath Br North East Somerset		Council		Leicestershire County Council						Norfolk County Council
Birmingham City Council				Lincolnshire County Council						North East Lincolnshire Council
Bolton Metropolitan Borough		Council		London Borough	ofBarnet					North East London ICB
Borough Counrll of Kings Lynn				Landon Borough	ofCamden					North Lincolnshire Counal
Brnrlfnrrl Metropolitan Distrirt F'niinril				Inndnn It»mr ifh	nf I »ling					Nnrth Nnrihomptnnshire Council
Bradford Trident				London Borough	of Hackney					North Tyneside Council
Bradford VCSAlliance				London Borough	of Harrow					North Yorkshire County Council
CAMHS Alliance NELDN	ICB			London Borough	of Havering					Nottinghamshire County Council
										Oflice ofPolice 8 Crena
Cheshire East Authori				London Borou h	ofislin ton					Commissioner Cambrid eshire
Children & Family Court	Advisory 8		Support Service							Office ofPolice &Crime
fCAI CA55)				London Borou h	of Lambeth					Commissioner Hampshire
										Office ofPolice and Crime
City of Bradford Metropolitan		District	Council	London Borou h	ofLewisham					Commissioner Leicestershire
City ofWestminster Council				London Borough	ofRedbridge					Peterborough City Council
City. uf Wlulvw liui np lu».	——.——			Loivtu» Buiuugli	of Tuwei Hunilet			—— —-Poilsmouth. City Council-			———
City ofYork Council				London Borough	ofWaltham	Forest				Radstock Town Council
Cornwall Council				London Borough	of Wan dsworth					Rochdale Borough Council
Cumbria County Council				Luton Borough Council						Royal Borough Greenwich
										Roya I Borough ofKensington		8
De artment for Education				Manchester Ci Council						Chelsea
										Royal Borough ofWindsor	&
De artment for Health	&Social Care			Manchester University I-lospital			NHS	Trust		Maidenhead
Derbyshire County Council				Mansfield District	Council					Salford Royal NHS Foundation		Trust
Devon County Council				Medway Council						Seffon Council
Doncaster Metropolitan	Borough Council			Monmouthshire County Council						Sheffield City Council
Dorset Council				Ministry ofJustice						Solihull Metropolitan Borough Council
Durham County Council				NHS Black Country &West Birmingham					ICB	South London &Maudsley	NH5 Trust
				NHS Central and	North West	London		NHS
kali» Mencap				Foundation Trust						Staffordshire Council
East End Citizen Advice	Bureau			NHS City and Hackney ICB						Stockport Metropolitan Borough Council
East Riding ofYorkshire	Council			NHS England						Stockton-On-Tees Borough	Council
Essex County Council				NHS Frimley ICB						5uffolk County Council
Greater London Authority				NHS Greater Manchester ICB						Surrey County Council
Greater Manchester Mental		Health	NHS Foundation	NHS IPSWICH &EA5T SUFFOLK ICB						Swaffham and Downham	PCN
Trust
				NHS Leicester, Leicestershire		and Rutland				Tameside Metropolitan Borough
Ham shire Constabulary				ICB						Council
HAMPSHIRE PNN POLICE				NHS Morecambe	Bay ICB					The Children's Family Trust
Havering Health GP Federation				NHS Norfolk and	Waveney ICB					Thurrock County Council
Herlfordshire County Council				NHS North East London ICB						Wakefield Council
Hull City Council				NHS Notlingham	and Noftinghamshire				ICB	Walsall Council
Isle ofMan Government				NHS South West London ICB						West Sussex County Council
Isle of Wight Council				NHS South Yorkshire ICB						Wigan Council
Kingston upon Hull City	Council			NHS West London	ICB					Wiltshire County Council
Lancashire County Council				NHS West Suffolk	ICB
Leeds City Council				NHS West Yorkshire ICB

Income 8 Expenditure	(Family Action	registered Charily	No 1206,
	Family Action	Foreign Company	No: 6009FE
	2023	2022
	2'000	2'000
Turnover	811	806
Expenditure	(747)	(723)
Surp)us/IDeficitl	64	83

			AciiviTies	Grani	Suppori	2022	2022
			Undertaken	Funding	Costs
			Directly	Activities
			2'000	2'000	f.'000	2'000
Raising funds
Fundraising and publicity costs			415		166		581
Cost ofcharitable	activities
Fatly Years work			3,753		132	3,885
Children and Families work			17,730		623	18,353
Adult Mental Health &			2,876		101	2,977
Wellbeing
Educational &Alleviation		of		481	63	607
need
National Services'			6,237		144	6,381
			30,659	481	1,063	32,203
			31,074	481	1,229	32,784
ANALYSIS OF TOTAL EXPENDITURE
						2023		2022
Support costs include:						2'000		2'000
Staff Costs						1,048		829
Office Premises						41		38
Rates						30		20
Cleaning 8 materials						38		37
Office Equipment						15		10
Telephone						24		17
Depreciation						188		157
Governance						40		32
Others						179		88
						1,603		1,229
The above expenditure		includes the following charges:
						R'000		2'000
						2023		2022
Auditor's remuneration		—Statutory audit				34		28
Auditor's remuneration		—non audit	services:
Taxation advisory services
Assurance services
Depreciation						188		157
Interest costs on Bank Loan
Operatinq lease rentals:
-Buildings						621		449
-Other						21		45

STAFF COSTS	STAFF COSTS
			2023	2022
Skiffcosfs	consysy oE		R'000	2'000
Wages and	salaries		19,494	19,467
Redundancy			83	222
Social security costs			1,727	1,610
Employer's	Pension costs		872	858
			22,175	22,157
Agency costs			630	574
			22,806	22,731
The monthly	average number	ofemployees was	856	904

T I IIVCI C Vl 'CII lttlVrC
	2023	2022
	No	No
260,000 —270,000	9	5
270,000 —F80,000	2	I
280,000 —290,000	2	2
290,000 —E(00,000	2	I
K(60,000 —K(70,000	I	I

Changes	in Defined	Benefits Obligation:	Benefits Obligation:			2023	2022
						2'000	2'000
Benefits	obligation,	beginning	ofthe year			40,156	42,541
Interest cost						1,051	842
Actuarial	(gains)/losses adising		from changes	in demographic	assumptions	(541)	(571)
Actuarial	losses on	experience	adjustments			1,551	1,534
Benefits	payments					(1,025)	(910)
Benefits	obligation,	end ofyear				26,376	40.156

Assumptions	used	to de	te	rmine defi	ned benefi	t obligation at end ofyear:
									2023		2022
Discount rate									4.75%		2.65%
Rate of retail price		inflation		(non-pensionerl					3.25%		3.60%
Rate ofconsumer		price inflation (non-pensioner)							n/a		n/a
Nominal rate	ofincrease			in pension	payments	(pensionersl
- RPI 5%pa									2.90%		3.45%
—RPI 3%pa									2.10%		2.70%
Post-retirement	mortality		assumption:			2023			2022
-Basetable						100%S3PXA			100%53PXA
-Projections for future improvements						CMI 2021 projections,		with	CMI 2021 projections,		with
						a long term improvement			a long term improvement
						rate of0.5%p.a.			rate of0.5%p.a.
Commutation	allowance					80%ofmaximum	cash at		80%ofmaximum	cash at
						retirement			retirement

							Years	Years
Life	expectancy	from	65	for	a	male currently aged 65	21.3	21.3
Life	expectancy	from	65	for	a	male currently aged 45	21.7	21.6
Life	expectancy	from	65	for	a	female currently aged 65	23.7	23.7
Life	expectancy	from	65	for	a	female currently aged 45	24.3	24.3

Changes	In Scheme assets	are as follows:	are as follows:	2023	2022
				2'000	2'000
Fair value	ofScheme assets, beginning		ofthe year	27,681	28,570
Interestlncome				725	567
Return on	plan assets in excess ofinterest income			(11,071)	(998)
tmp(ayers'	Contributions			715	695
Administration Fxpenses				(330)	(243)
Benefits payments				(1,025)	(910)
Fair value	ofScheme assets, end ofyear			16,695	27,681
Scheme Assets Allocation,		End ofYear		31March 2023	31March 2022
				2'000	2'000
Diversified	Growth Funds			9,635	12,056
Absolute	Return Bonds			1,508	6,904
Liability Driven Investment				5,388	8,550
Pr~ope
Cash				164	171
Total				16,695	27,681

							31 March 2023	31March 2022
							F000	2'000
Fair value ofScheme assets							16,695	27,681
Present value offunded defined	benefit	obligation					(26,376I	(40,156)
Deficit recognised in scheme							(9,681)	(12,475)
Components of benefit cost recognised		in Income 8 Expenditure					31March 2023	31March
								2022
							2'000	2'000
Net interest cost on net defined	liability						326	275
Administration Expenses							330	243
Net benefit cost in SOFA before	other recognised			gains and losses			656	518
							2023	2022
							2'000	2'000
Actual return on plan assets							(10,346)	(431)
Amount recognised in other recognised		gains and losses:					2023	2022
							2'000	2'000
Actuarial losses/(gains) arising from changes			in demographic			assumptions	(541)	(571)
Actuarial losses arising from changes in		financial			assumptions		(14,816)	(3,280)
Actuarial losses on experience adjustments							1,551	1,534
Return on plan assets in excess	ofinterest income						11,071	998
Gains/(Loss) recognised in other recognised			gains		and losses		(2,735)	(1,319)

	Freehold	Leasehold	Leasehold	IT	Computers	Total
	Properly	Properly	Improvements	Infrastructure	Equipment
					8 Furniture
	f'000	2'000	K'000	2'000	8'000	K'000
Cost
At I April 2022	313	3,900	746	161	166	5,286
Additions					27	27
At 31March 2023	313	3,900	746	161	193	5,313
Depreciation
At I April 2022		156	146	130	96	532
Charge for the year		52	63	32	37	188
At 31March 2023		208	209	162	133	720
Net BookValue at
31March 2023	305	3,692	537		60	4,593
Net Book Value at 1
April 2022	309	3,744	600	31	70	4,754

manager p	ortfolio devise	d a	nd	run by	Brewin Dolphin.
						2023
						2'000
Market value at I April						11,207
Disposal in	year					(4,151)
Acquisitions	in year					3,833
Net cash	movement	in	year	not	yet	319
invested
Investment	management	fees				(95)
(Losses)/Ga(ns on revaluation			in	year		(1,0361
Market value at 31March						10,077
Historical cost at 31March						10.123
						2023
Splits:						2'000
Listed Investment
Investment	cash					9,662
						415
						10,077

13.	DEBTORS
					2023	2022
					2'000	K'000
	Amounts Invoiced to			funders	4,710	4,129
	Prepayments	and accrued income			918	518
	Other Debtors				6	9
					5,634	4,656
14.	CREDITORS: amounts		falling due within one year
					2023	2022
					2'000	2'000
	Trade Creditors				593	2,423
	Payment received on		account for contracts		306	26
	Accruals and Deferred			Income	211	369
	Tax and social	securily			741	566
	Other creditors				479	561
					2,330	3,945

UNRESTRICTED FUNDS AS AT	UNRESTRICTED FUNDS AS AT	MARCH 2023
		Balance		Movement	in Funds		Balance
		31March	Incoming	Gains		Expenditure	31 March
		2022	Resources	and transfers			2023
		E'000	E'000	E'000		E'000	E'000
General funds		4,525	2,557	(315)		(1,486)	5,281
Fixed Assets fund		618				(44)	574
Property Improvement	fund	150					150
Service Development	Funds	819		(2711			548
Staff Contingency		536		203		(36)	703
Digital development				112			112
Brand Development				160			160
Service 8 Innovation				111			111
		6,648	2,557			(1,566)	7,638

15	I IBIQcSTPICTcD cl lhlDS	I IBIQcSTPICTcD cl lhlDS	Ac AT Ail AQI H 2n22	Ac AT Ail AQI H 2n22
				Balance		Movement in Funds			Balance
				31March	Incom(ng	Gains		Expenditure	31March
				2021	Resources	and transfers			2022
				f'000	f'000	f'000		f'000	f'000
	General funds			4,213	1,751	(713)		(726)	4,525
	Fixed Assets fund			662			4	(48)	618
	Property Improvement		fund	150					150
	Service Develupnieiil	Fuiids		325		500		(6)	819
	Staff Contingency			548		209		(221)	536
				5,898	1,751			(1.0011	6,648
16.	RESTRICTED FUNDS AS	AT March 2023
				Balance		Movement	in Funds		Balance
				31March	Incoming	Gains/(losses)		Expenditure	31March
				2022	Resources	and transfers			2023
				f'000	f'000	f'000		f'000	f'000
	Operational services			10,762	34,620		12	(34,114)	11,280
	Other restricted funds:
	New Day			104	105			(94)	115
	Other Trust funds			314	1,267		(10)	(668)	903
	Nora Henry Trust			3	43			(42)	4
	Other Trust funds			321	410		(2(	(393)	336
	Edith & W Morgan	Mental
	Health			360			(30)		330
	Other Trust funds			52			(5)		47
				1,154	1,825		(47)	(1,197)	1.735
	Restricted income funds			11,916	36,445		(35)	(35,311)	13,015
	Pension scheme reserve			(12,475)			2,735		(9,681)
	Total restricted funds
	including pension scheme
	reserve			(559)	36,445		2,700	(35,252)	3,334

		Balance		Movement	in Funds	in Funds	Balance
		31March	Incoming	Gains/(losses)		Expenditure	31March
		2021	Resources	and transfers			2022
		2'000	2'000	2'000		2'000	2'000
Operational services		9,459	32,615			(31,312)	10,762
Other restricted funds:
New Day		(I)	175			(70)	104
Other Trust funds		94	413			(186)	321
Nora Henry Trust		11	46			(54)	3
Other Trust funds		303	230			(219)	314
Edith 8 W Morgan	Mental
Health		354			6		360
Other Trust funds		195			(143)		52
		956	864		(137)	(529)	1,154
Restricted income funds		10.415	33,479		(137)	(31,841)	11,916
Pension scheme reserve		(13,971)			1,319	177	(12,475)
Total restricted funds
including pension scheme
reserve		(3,556)	33,479		1,182	(31,664)	(559)

ENDOWMENT FUNDS AS AT MARCH 2023	ENDOWMENT FUNDS AS AT MARCH 2023	ENDOWMENT FUNDS AS AT MARCH 2023
				Movement	in Funds
		Charity	Balance	Additions	Expenditure	Balance
		Reg.	31March		and Unrealised	31March
		Number	2022		Gains/(losses)	2023
Permanent Endowments			R'000	2'000	2'000	2'000
Caterham Whyteleafe Trust		272724	778		(65)	713
Eleanor Ponsonby	Trust	275060	1,247		(105l	1,142
FINA Greater London Relief
in Need Charity		1006487	945		(80)	865
FWA National Relief in Need		231205	1,067		(277)	790
FWA Relief in Need Charity
for the Aged		237118	1,042		188)	954
FWA Relief in Sickness Charity		264713	731		(61)	670
Women's I loliduy	Fund	207455	1,000		(84)	916
Metropolitan Visiting and
Relief Association		251586	395		(33)	362
Quean Ado)aide	Fund	207228	282		(24l	258
Bishop Andrews	Charity	205288	131		(11)	120
Other funds	(balances		313		(26)	287
k100,000)
			7,931		(854)	7,077
Expendable endowments
Nora Henry Trust		313949	1,859		(156)	1,703
Fenton Trust		247552	103		(9)	94
Lamming Will Trust		216257	135		(I2)	123
Other funds	(balances		769		(64)	705
2100,000)
			2,866		(241)	2,625
Total endowment	funds		10,797		(1,096)	9,701

zusivac ncerr	xcavc rrnwccxi	a iiunc xc xv aa rsn	oru one
		Unrestricted	Restricted	Endowment	Total
		Funds	Funds	Funds	Funds
		E'000	E'000	E'000	K'000
Fund balances at 31March 2023
Are represented	by:
Tangible fixed assets		4,593			4,593
Investments			376	9,701	10,077
Current assets		3,511	14,503		18,014
Current liabilities		(466)	(1,864)		(2,3301
Pension scheme	deficit		(9,681)		(9,681)
Total net assets		7,638	3,334	9,701	20,673
tgnreolised gains	included above
Investment assets			(166)	120	(46)
Total unrealised	gains at
31 March 2023			(166)	120	(46)
ANALYSIS OF NET ASSETS BETWEEN		FUNDS AS AT 31March 2022
		Unrestr(cted	Restricted	Endowment	Total
		Funds	Funds	Funds	Funds
		2'000	E'000	R'000	E'000
Fund balances at 31March 2022
Are represented	by:
Tangible fixed assets		4,754			4,754
Investments			410	10,797	11,207
Current assets		2,685	14,660		17,345
Current liabilities		(791)	(3,154)		(3,945)
Pension scheme	deficit		(12,475)		(12,475)
Total net assets		6,648	(559)	10,797	16,886
Unrealised gains included above:
Investment assets			(129(	1,090	961
Total unrealised	gains at
31March 2022			(129)	1,090	961

		Balance			Balance
		31March	Incoming	Outgoing	31 March
		2022	Funds	Funds	2023
		2'000	2'000	2'000	F000
Motor Insurance	Bureau	41		(4)	37
Deputy and Trustee Services		35			35
CAMHS Alliance	Fundholder	996	1,451	(1,151)	1,296
		1,072	1,451	(1,155)	1,368

Ql	April —June 2022	IS
Q2	July- Se tember 2022	41
Q3	October —December 2022	32.7
Q4	January- March 2023	49.6

	ISLEOF MAN INCOME AND EXPENDITURE FOR THE YEAR ENDED 31MARCH 2023	ISLEOF MAN INCOME AND EXPENDITURE FOR THE YEAR ENDED 31MARCH 2023	ISLEOF MAN INCOME AND EXPENDITURE FOR THE YEAR ENDED 31MARCH 2023
			Restricted	Total	Total
			Funds	2023	2022
			2'000	82000	2'000
	Income from:
	Donations	and legacies			12
	Charitable	activities	811	811	794
	Other Income
	Total		811	811	806
	Expenditure	on:
	Raising funds:		2	2	2
	Charitable	activities	745	745	721
	Total		747	747	723
	Net income		64	64	83
NOTES:
1	Donation 8 Legacies			2023	2022
				2'000	2'000
	Income from Charitable		Trusts		12
2	Income from Isle ofMan		Government	811	794
3	Expenditure

			Activities	Grant		Support	Total	Total
			Undertaken	Funding	of	costs
			Directly	activities
							2023	2022
			E'000	R'000		2'000	2'000	E'000
Children	&Families	work	721			26	747	723