2023-03-31-accounts

		Page
Report ofthe Trustees		to	15
Report ofthe Independent Auditors	16	to	19
Statement ofFinancial Activities		20
Balance Sheet		21
Cash Flow Statement		22
Notes to the Cash Flow Statement
Notes tothe Financial Statements	24	to	45
Detailed Statement ofFinancial Activities	46	to	47

							2023	2022
					Unrestricted	Restricted	Total	Total
					fund	funds	funds	funds
				Notes	6	6		6
INCOME AND ENDOWMENTS		FROM
Donations and legacies					678,261	8,700	686,961	823,362
Charitable activities
Grants and Contracts	for the provision		of
care					2,318,676	244,910	2,563,586	3,251,505
Other trading activities				3	1,964,663		1,964,663	1,980,133
Investment income				4	50,626		50,626	36,430
Total					5,012,226	253,610	5,265,836	6,091,430
EXPENDITURE ON
Raising funds				6	1,001,289		1,001,289	885,054
Charitable activities				7
Grants and Contracts	for the provision		of
care					4,767,115	183,016	4,950,131	4,563,000
Total					5,768,404	183,016	5,951,420	5,448,054
Net gains/(losses) on investments					(92,869)		(92,869)	52,324
NET INCOME/(EXPENDITURE)					(849,047)	70,594	(778,453)	695,700
RECONCILIATION	OFFUNDS
Total funds brought forward					9,445,361	1,466,926	10,912,287	10,216,587
TOTAL FUNDS CARRIED FORWARD					8,596,314	1,537,520	10,133,834	10,912,287

				2023	2022
		Unrestncted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes	6		6	6
FIXEDASSETS Tangible assets Investments	15 16	3,186,698 1,266,059	1,385,471	4,572,169 1,266,059	4,723,896 1,350,690
		4,452,757	1,385,471	5,838,228	6,074,586
CURRENT ASSETS Stocks Debtors Investments Cash at bank	17 18 19	1,110 184,505 757,749 3,543,781	162,673	1,110 184,505 757,749 3,706,454	4,235 1,479,276 1,052,423 2,587,415
		4,487,145	162,673	4,649,818	5,'I 23,349
CREDITORS Amounts falling due within one year	20	(343,588)	(10,624)	(354,212)	(285,648)
NET CURRENT ASSETS		4,143,557	152,049	4,295,606	4,837,701
TOTAL ASSETS LESSCURRENT LIABILITIES		8,596,314	1,537,520	10,133,834	10,912,287
NET ASSETS		8,596,314	1,537,520	10,133,834	10,912,287
FUNDS Unrestricted hmds Restricted funds	21			8,596,314 1,537,520	9,445,361 1,466,926
				10,133,834	10,912,287

		Cash Flow S for the Year Ended	tatement 31March 2023
			2023	2022
		Notes	6	5
Cash flows from operating activities
Cash generated from operations		'I	896,771	166,167
Net cash provided by operating	activities		896,771	166,167
Cash flows from investing activities
Purchase oftangible fixed assets			(102,794)	(57,073)
Purchase offixed asset investments			(501,612)	(296,608)
Sale oftangible fixed assets				1,200
Sale offixed asset investments			493,374	266,020
Movement in fixed term deposit	accounts		294,674	272,597
Interest received			14,778	3,468
Dividends received			23,848	20,962
Net cash provided by investing	activities		222,268	210,566
Change in cash and cash equivalents		in
the reporting period			1,119,039	376,733
Cash and cash equivalents at the
beginning ofthe reporting period			2,587,415	2,210,682
Cash and cash equivalents at the end
of the reporting period			3,706,454	2,587,415

OPERATING ACT	IVITIE	S
				2023	2022
				6
Net (expenditure)/income		for the reporting period (as	per the
Statement ofFinancial Activities)				(778,453)	695,700
Adjustments for: Depreciation charges				254,521	265,367
Losses/(gain) on investments Loss on disposal offixed assets				92,869	(52,324) 4,142
interest received				(14,778)	(3,468)
Dividends received				(23,848)	(20,962)
Decrease in stocks				3,125	983
Decrease/(increase) in debtors Increase in creditors				1,294,771 68+64	(774,165) 50,894
Net cash provided	by operations			896,771	166,167
ANALYSIS OF CHANGES IN NET FUNDS
			At 1.4.22	Cash flow	At 31.3.23
				6	6
Net cash
Cash at bank			2,587,415	1,119,039	3,706,454
			2,587,415	1,119,039	3,706,454
Liquid resources
Deposits included in cash Current asset investments			1,052,423	(294,674)	757,749
			1,052,423	(294,674)	757,749
Total			3,639,838	824,365	4,464,203

Freehold Property Short leasehold property Fixtures, fittings and equipment Groundworks	Freehold Property Short leasehold property Fixtures, fittings and equipment Groundworks	-2%on cost -2%on cost -12.5%on cost -12.5%on cost
Computer hardware	and software	-25%on cost -25%on reducing
Mhil		balance

DONATION	S AND LEGACIES
			2023	2022
			6	6
Donations			361,201	541,489
Legacies			325,740	281,678
Member's subscriptions			20	195
			686,961	823,362
OTHER TRADING ACTIVITIES
			2023	2022
			6	6
Fundraising	events		477,525	405,206
Charity shops			880,314	750,641
Lottery income			606,208	548,190
Proceeds of	business interruption	insurance		276,096
Room hire			616
			1,964,663	1,980,133
INVESTMENT INCOME
			2023	2022
Rents received			12,000	12,000
Dividends			23,848	20,962
Deposit account interest			14,778	3,468
			50,626	36,430

				2023	2022
		Activity			5
Wigan Borough	Clinical	Grants and Contracts	for the provision	2,318,676	1,868,350
Comnussioning Group Covid Grant Income		ofcare Grants and Contracts	for the provision		1,217,913
		ofcare
Education Fees income		Grants and Contracts	for the provision		1,140
		ofcare
Nl-IS Health Education		Grants and Contracts	for the provision	3,584
England MPET		ofcare
funding-restricted Hospice in your	income Care	Grants and Contracts	for the provision	112,996	164,102
Home		ofcare
WWL		Grants and Contracts	for the provision	128,330
		ofcare
				2,563,586	3,251,505

Raising donations	and legacies
		2023	2022
Fund raising costs Shop operating costs Lottery operation costs		276,715 431,661 256,243	171,611 491,277 205,769
		964,619	868,657

Other trading activities	2023	2022
	6	6
Bad debts	21,061

Investmen	t management costs
		2023	2022
			6
Portfolio	management	15,609	16,397
Aggregate	amounts	1,001,289	885,054

					Direct
					Costs (see
					note 8)
					6
Grants and Contracts for the
provision of	care				4,950,131
DIRECT COSTSOFCHARITABLE ACTIVITIES
				2023	2022
Staff costs				3,736,617	3,527,351
Travel costs				38,574	29,222
Insurance				52,004	44,333
Rates, light and heat				56,333	76,921
Telephone				17,395	25,315
Postage, stationery		&printing		47,158	34,299
Laundry				15,599	5,232
Sundry expenses				2,849	9,669
Medical supplies				78,554	52,824
Catering				44,689	34,648
Cleaning				153,219	141,732
Repairs and	renewals			124,114	96,221
Recruitment	costs			27,368	6,549
Bank charges				12,814	7,654
Education and training				29,884	17,768
Drugs costs				114,942	87,908
Computer consumables			&website	118,216	67,403
Subscriptions	and journals			3,619	10,482
Legal fees				31,606	24,293
Auditor's remuneration				13,280	13,000
Development	costs			6,440	17,136
Depreciation				224,857	228,898
Loss on sale	ofassets				4,142
				4,950,131	4,563,000

	2023	2022
Depreciation - owned assets	254321	265,367
Deficit on disposal offixed assets		4,142

		31.03,23	31.03.22
Wages	and salaries	3,435,558	3,225,657
Social	security costs	300,588	265,135
Other	pension costs	305,742	302,898
		4,041,888	3,793,690

	31.03.23	31.03.22
Clinical services	73	68
Support services	8	6
Income generation	10	8
Administration	18	14
	109	96

				Unrestricted	Restricted	Total
				lund	funds	funds
					E	E
INCOME AND ENDOWMENTS		FROM
Donations and legacies				662,108	161,254	823,362
Charitable activities
Grants and Contracts	For the provision		of
care				1,912,529	1,338,976	3,251,505
Other trading activities				1,980,133		1,980,133
Investment income				36,430		36,430
Total				4,591,200	1,500,230	6,091,430
EXPENDITURE ON
Raising funds				885,054		885,054
Charitable activities
Grants and Contracts	for the provision		of
care				3,035,843	1,527,157	4,563,000
Total				3,920,897	1,527,157	5,448,054
Net gains on investments				52,324		52,324
NET INCOME/(EXPENDITURE) Transfers between funds				722,627 121,597	(26,927) ~121,5977	695,700
Net movement in funds				844,224	(148,524)	695,700
RECONCILIATION	OF FUNDS
Total funds brought	forward			8,601,137	1,615,450	10,216,587
TOTAL FUNDS CARRIED FORWARD				9,445,361	1,466,926	10,912,287

			31.3.23	31.3.22
				E
Staff costs			352,295	309,729
Postage, stationery		and printing	14,148	10,290
Telephone			5,219	7,595
Rates, light	and heat		7,146	9,757
Recruitment			8,212	1,965
Cleaning			23,304	21,557
Insurance			7,801	6,650
Sundries			208	706
Repairs and	maintenance		18,574	14,400
Professional	fees		31,606	48,644
Audit fees			13,280	13,000
			481,793	444,293

		31.3.23	31.3.22
			E
Professional	fees	1,700	1,933
Audit fees		13,280	13,000
		14,980	14,933

TANGIBLE FIXEDASSE	TS
			Fixtures
	Freehold	Short	and	Motor
	property	leasehold	fittings	vehicles	Totals
	6	6	6		E
COST
At 1 April 2022	678,261	5,477,990	2,183,439	6S,024	8,407,714
Additions		36,799	65,995		102,794
At 31March 2023	678,261	5,514,789	2,249,434	68,024	8,510,508
DEPRECIATION
At I April 2022	97,692	1,705,348	1,819,332	61,446	3,683,818
Charge for year	13,565	113,075	126,237	1,644	254521
At 31March 2023	111,257	1,818,423	1,945,569	63,090	3,938,339
NET BOOK VALUE
At 31 March 2023	567,004	3,696,366	303,865	4,934	4,572,169
At 3i March 2022	580,569	3,772,642	364,107	6,578	4,723,896

FIXEDASSETIN	VESTM	ENTS
				Listed
				investments
				E
MARKET VALUE
At 1 April 2022				1,350,690
Additions				501,612
Disposals				(558,902)
Revaluations				(27,341)
At 31March 2023				1,266,059
NET BOOK VALUE
At 31 March 2023				1,266,059
At 31 March 2022				1,350,690
There were no investment		assets outside the UK.
Cost or valuation	at31 March 2023 is represented		by:
				Listed
				investments
Valuation in 2023				1,266,059

	Notes to the Financial Statements -continued for the Year Ended 31March 2023
17.	STOCKS
		2023	2022
	Stocks	1,110	4,235
18.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
		2023	2022
		6
	Trade debtors	47,346	194,768
	Other debtors	11,296	11,439
	Prepayments and accrued income	125,863	1,273,069
		184,505	1,479,276
19.	CURRENT ASSETINVESTMENTS
		2023	2022
	Fixed Term Deposits	757,749	1,052,423
20.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2023	2022
	Trade creditors	145,440	68,970
	Accrued expenses	95,838	104,960
	Other creditors	48,897	48,319
	Deferred income	64,037	63,399
		354,212	285,648

			Net
			movement	At
		At 1vk22	in funds	31.3.23
		E	E	E
Unrestricted funds
General fund		9,445,361	(849,047)	8,596,314
Restricted funds
DoH Capital Grant Funding		39,338	(1,694)	37,644
NHS Health Education MPET funding		255	(255)
Building Fund- annexe		245,376	(7,043)	238,333
Building Fund-inpatient	unit	131,975	(3,831)	128,144
Creative Arts Therapy Centre fund		14,338	(400)	13,938
NHS England Capital Grant-
Woodview Centre		415,650	(10,200)	405,450
NHS England Capital Grant- Inpatient
Unit		537,000	(12,000)	525,000
Macmillan 7Day Service Project		20,975		20,975
Amberswood Garden Project		1,819	(454)	1,365
Hospital Saturday Fund		1,250	(250)	1,000
Westfield Health		8,917	(1,224)	7,693
Edward Gosling Foundation		2,984	(597)	2,387
Wolfson Foundation		10,311	(2,063)	8,24S
W G Edwards Charitable	Foundation	2,231		2,231
Morrisons Foundation		11,511	(1,919)	9592
D'Oyly Carte Charitable	Trust	2,138		2,138
Bents Sr Bongs		1,860	(310)	1,550
National Lottery		6,481		6,481
Duchy ofLancaster		1,750	(250)	1,500
Screwfix Foundation		2,492	(415)	2,077
Skipton		1,400	(200)	1,200
Hedley Foundation		2,625	(375)	2,250
Manchester Guardian Society		3,200		3,200
Skelton Charity		1,050	(150)	900
WHISPAR Single Point	ofAccess
			107,024	107,024
EGTrust			7,200	7,200
		1,466,926	70594	1337,520
TOTALFUNDS		10,912,287	(778,453)	10,133,834

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
		6			F
Unrestricted funds
General fund		5,012,226	(5,768,404)	(92,869)	(849,047)
Restricted funds
DoH Capital Grant Funding			(1,694)		(1,694)
NHS I-lealth Education	MPET funding	3,584	(3,839)		(255)
Building Fund- annexe Building Fund-inpatient	unit		(7,043) (3,831)		(7,043) (3,831)
Creative Arts Therapy Centre fund			(400)		(400)
NHS England Capital Grant-
Woodview Centre			(10,200)		(10,200)
NHS England Capital Grant- Inpatient
Unit			(12,000)		(12,000)
Amberswood Garden Project			(454)		(454)
Hospital Saturday Fund			(250)		(250)
Westfield Health			(1,224)		(1,224)
Edward Gosling Foundation			(597)		(597)
Wolfson Foundation			(2,063)		(2,063)
Morrisons Foundation			(1,919)		(1,919)
Bents & Bongs			(310)		(310)
Duchy of Lancaster			(250)		(250)
Screwfix Foundation			(415)		(415)
WWL Funding		128,330	(128,330)
Skipton			(200)		(200)
Hedley Foundation			(375)		(375)
Skelton Charity			(150)		(150)
WHISPAR Single Point	of Access
		112,996	(5,972)		107,024
Hospice UK		1,500	(1,500)
EGTrust		7,200			7,200
		253,610	~183,016)		70,594
TOTALFUNDS		5,265,836	(5,951,420)	(92,869)	(778,453)

				Net	Transfers
				movement	between	At
			At 1.4.21	in funds	funds	31.3.22
			8	6		E
Unrestricted funds
General fund			8,601,137	722,627	121,597	9,445,361
Restricted funds
DoH Capital Grant Funding			41,170	(1,832)		39,338
Hospice in your Care Home			121,321	276	(121,597)
NI-IS Health Education	MPET funding		255			255
Building Fund- annexe			252,419	(7,043)		245,376
Building Fund-inpatient		unit	135,806	(3,831)		131,975
Creative Arts Therapy	Centre fund		14,738	(400)		14,338
NHS England Capital	Grant-
Woodview Centre			425,850	(10,200)		415,650
NHS England Capital	Grant- inpatient
Unit			549,000	(12,000)		537,000
Macmillan 7Day Service Project Amberswood Garden Project			20,975 2,273	(454)		20,975 1,819
Hospital Saturday Fund Westfield Health			1,500 7,341	(250) 1,576		1,250 8,917
Edward Gosling Foundation			3,581	(597)		2,984
Wolfson FoundaBon			12,374	(2,063)		10,311
W G Edwards Charitable		Foundation	2,231			2,231
Morrisons Foundation			13,430	(1,919)		11,511
D'Oyly Carte Charitable Bents &Bongs National Lottery		Trust	2,138 2,170 3,971	(310) 2,510		2,138 1,860 6,481
Duchy of Lancaster Screwfix Foundation			2,907	1,750 (415)		1,750 2,492
Skipton				1,400		1,400
Hedley Foundation Manchester Guardian	Society			2,625 3,200		2,625 3,200
Skelton Charity				1,050		1,050
			1,615,4511	~26.92/	~121,59	1,466,926
TOTALFUNDS			10,216,587	695,700		10,912,287

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
		E	6	E
Unrestricted funds
General fund		4,591,200	(3,920,897)	52,324	722,627
Restricted funds
DoH Capital Grant Funding			(1,832)		(1,832)
Hospice in your Care I-lome		165,243	(164,967)		276
Building Fund- annexe			(7,043)		(7,043)
Building Fund-inpatient	unit		(3,831)		(3,831)
Creative Arts Therapy	Centre fund		(400)		(400)
NHS England Capital	Grant-
Woodview Centre			(10,200)		(10,200)
NHS England Capital	Grant- Inpatient
Unit			(12,000)		(12,000)
Amberswood Garden	Project		(454)		(454)
Hospital Saturday Fund		1,695	(1,945)		(250)
Westfield Health		2,800	(1,224)		1,576
Edward Gosling Foundation			(597)		(597)
Wolfson Foundation			(2,063)		(2,063)
Morrisons Foundation			(1,919)		(1,919)
Bents gr Bongs			(310)		(310)
National Lottery		6,482	(3,972)		2,510
Duchy of Lancaster		2,000	(250)		1,750
NHS England		1,155,748	(1,155,748)
Screwfix Foundation			(415)		(415)
IPC Fund		17,986	(17,986)
WWL Funding		104,742	(104,742)
Skipton		1,600	(200)		1,400
Hedley Foundation		3,000	(375)		2,625
Manchester Guardian	Society	3,200			3,200
Single Point of Access		30,096	(30,096)
Skelton Charity NHS E-Prescribing Project		1,200 4,438	(150) ~4,438)		1,050
		1,500,230	1,527,157		26,927
TOTAL FUNDS		6,091,430	(5,448,054)	52,324	695,700

				Net	Transfers
				movement	between	At
			At 1.4.21	in funds	funds	31.3.23
				E
Unrestricted funds
General fund			8,601,137	(126,420)	121,597	8,596,314
Restricted funds
DoH Capital Grant Funding			41,170	(3,526)		37,644
Hospice in your Care Home			I21,321	276	(121,597)
NHS Health Education	MPET funding		255	(255)
Building Fund- annexe			252,419	(14,086)		238,333
Building Fund-inpatient		unit	135,806	(7,662)		128,144
Creative Arts Therapy	Centre I'und		14,738	(800)		13,938
Nl-IS England Capital	Grant-
Woodview Centre			425,850	(20,400)		405,450
NHS England Capital	Grant- Inpatient
Unit			549,000	(24,000)		525,000
Macmillan 7Day Service Project			20,975			20,975
Amberswood Garden	Project		2,273	(908)		1,365
I-lospital Saturday Fund			1,500	(500)		1,000
Westfield Health			7,341	352		7,693
Edward Gosling Foundation			3,581	(1,194)		2,387
Wolfson Foundation			12,374	(4,126)		8,248
W GEdwards Charitable Foundation			2,231			2231
Morrisons Foundation			13,430	(3,838)		9,592
D'Oyly Carte Charitable		Trust	2,138			2,138
Bents &Bongs			2,170	(620)		1,550
National Lottery Duchy of Lancaster			3,971	2,510 1,500		6,481 1,500
Screwfix Foundation			2,907	(830)		2,077
Skipton				1,200		1,200
Hedley Foundation				2,250		2,250
Manchester Guardian	Society			3,200		3,200
Skelton Charity				900		900
WHISPAR Single Point		of Access
				107,024		107,024
EG Trust				7,200		7,200
			1 615,4511	43,667	~122,59	1,537,520
TOTALFUNDS			10,216,587	~82,7530		10,133,834

			incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
				E	E
Unrestricted funds
General fund			9,603,426	(9,689,301)	(40,545)	(126,420)
Restricted funds
DoH Capital Grant Funding				(3,526)		(3,526)
Hospice in your Care Home			165,243	(164,967)		276
NHS Health Education		MPET funding	3,584	(3,839)		(255)
Building Fund- annexe				(14,086)		(14,086)
Building Fund-inpatient		unit		(7,662)		(7,662)
Creative Arts Therapy	Centre fund			(800)		(800)
NHS England Capital	Grant-
Woodview Centre				(20,400)		(20,400)
NHS England Capital	Grant- Inpatient
Unit				(24,000)		(24,000)
Amberswood Garden	Project			(908)		(908)
Hospital Saturday Fund			1,695	(2,195)		(500)
Westfield Health			2,800	(2,448)		352
Edward Gosling Foundation				(1,194)		(1,194)
Wolfson Foundation				(4,126)		(4,126)
Morrisons Foundation				(3,838)		(3,838)
Bents &Bongs				(620)		(620)
National Lottery			6,482	(3,972)		2,510
Duchy ofLancaster			2,000	(500)		1,500
NHS England			1,155,748	(1,155,748)
Screwfix Foundation				(830)		(830)
IPC Fund			17,986	(17,986)
WWL Funding			157,950	(157,950)
Skipton			1,600	(400)		'I,200
Hedley Foundation			3,000	(750)		2,250
Manchester Guardian	Society		3,200			3,200
Single Point of Access			30,096	(30,096)
Skelton Charity			1,200	(300)		900
NHS F.-Prescribing Project			4,438	(4,438)
WHISPAR Single Point		ofAccess
			112,996	(5,972)		107,024
Hospice UK			1,500	(1,500)
EG Trust			7,200			7,200
			1,678,718	~L635,051)		43,667
TOTAL FUNDS			11,282,'144	(11,324,352)	~40,545)	~82,753)

							31.3.23	31.3.22
	I'inancial assets
	Measured at fair value through			income	and expenditure:
	- Fixed asset listed investments			(note 16)			1,266,059	1,350,690
	Debt instruments measured		at	amortised		cost;
	-Trade debtors (note 18)						47,346	194,768
	-Other debtors (note 18)						11,296	11,439
	-Cash at bank						3,706,454	2,587,415
	-Fixed term deposits (note	19)					757,749	1,052,423
							4,522,845	3,846,045
	Equity instruments measured			at cost less		impairment:
	-investment in subsidiary	(note 16)
	Financial liabilities
	Measured at amortised cost:
	-Trade creditors (note 20)						145,440	68,970
	-Amounts owed to group	undertakings			(note 20)
	-Accrued expenses (note 20)						95,838	104,960
	-Other creditors (note 20)						48,897	48,319
							290,175	222,249
24.	ANALYSIS OFRESERVES
							31.3.23	31.3.22
	Total reserves						10,133,834	10,912,287
	Less:
	Restricted funds						(1,537,520)	(1,466,926)
	Designated funds Unrestricted tangible fixed	assets					(296,804) ~3,186,698)	(296,804) ~3,295,659)
	Freely available reserves						5,112,812	5,853,507

			Balance			Balance
			at	New	Utilised/	at
			1.4.22	Designations	released	31.3.23
			6	6
Dilapidadon	and	refurbishment	296,804			296,804
			296,804			296,804

	31.03.23	31.03.22
	E
Not later than one year	114,480	119,910
Later than one year and not later than five years		8,367
	114,480	128,277