2021-03-31-accounts

					PAGE
Legal and Administrative	Details
Report ofthe Trustees	incorporating	the Strategic Report			2 —15
Report ofthe Independent Auditor					16—19
Statement of Financial	Activities incorporating		the Income and Expenditure	Account	20
Balance Sheet					21
Cash Flow Statement					22
Notes to the Financial Statements					23 —36

Company registratio	Company registratio	n number	: 01792921
Charity registration		number:	515060
Registered	office:		Mount Vernon Green
			Hall Lane
			Liverpool
			L78TF
Trustees:			Hazel J Snell				Chair from1 April 2021
			Helen R Heap*				Chair, Finance, Audit & Risk Committee
			Rev Dr Crispin Pailing*				Chair, People 8 Culture Committee
			Louise C Towers'				Chair, Operations				&Development
			Katie E Clubb
			Niranjana Patel
			Dr Bruce W Taylor
			Jonathan H Mounsey		FCA		Honorary		Treasurer to 31 March 2021
			Andrew J Cooke	QPM			Retired	11		April 2021
			Robert T H Owen, JP, DL				Retired 31			March 2021
			Richard M White				Retired 2		October		2020
			Nigel SLanceley	FCA, DL			Chair, retired 31 March 2021
			Jillian M Jones				Appointed			20 May	2021
			Ellie J Acton				Appointed			20 May	2021
							Committees			formed 11 February 2021
Chief Executive:			Steve Hawkins				Retired	1	January		2021
			Robert Thomas	Harrison			Appointed			Chief Executive 15March 2021
Secretary;			Karen Paton
Bankers:			National Westminster		Bank	Pic
			Commercial Banking
			Union Street
			Chester
			CH1 1UA
Solicitors;			Brabners LLP				Weightmans			LLP
			Horton House				100Old	Hall Street
			Exchange Flags				Liverpool
			Liverpool				L39QJ
			L2 3YL
Auditor:			BDO LLP
			5Temple Square
			Temple Street
			Liverpool
			L2 5RH

interventions required	by an individual, and im	prove the quality of life	prove the quality of life	for those requiring	social care.
During the year, Local	Solutions has delivered	the following services:
~	Scheduled domiciliary	care visits during	the	day and night
~	Unscheduled emergency response totelecare alerts throughout				the day and night
~	Carers respite service
~	Short term discharge	to assess reablement		service for people	coming home from
	hospital
~	Housing and social care support in Extra Care setting
~	Support to access community facilities
The majority of people	using the service were	older people and	require support due to		either:
~	frailty,
~	managing long terms	health conditions,
~	have a physical or sensory impairment,		or
~	living with dementia

	Note	Unrestricted	Restricted	Total	Total
		Funds	Funds	2021	2020
Income and endowments
from:
Donations and legacies	1	111,552	29,598	141,150	145,599
Income from charitable
activities	1	13 116014	935396	14)051)410	14 126,239
Coronavirus Job Retention
Scheme		272,586		272,586
Income from investments		735		735	4,161
Total income		13,500,887	964,994	14,465,881	14,275,999
Expenditure on:
Charitable activities	2	13,457,951	907,882	14,365,833	14,739,671
Total expenditure		13,457,951	907,882	14,365,833	14,739,671
Net (expenditure)/income		42,936	57,112	100,048	(463,672)
Net movement in funds		42,936	57,112	100,048	(463,672)
Reconciliation offunds
Total funds brought forward at
1 April	1 1	1,849,234	87,742	1,936,976	2,400,648
Total funds carried forward
at 31 March	11,12	1,892,170	144,854	2,037,024	1,936,976

			Note		2021		2020
Fixed assets
Tangible assets					1,100,003		1,042,053
Current assets
Debtors			9	1,157,191		1,393,142
Cash at bank and in		hand		1,613,603		996,325
				2,770,794		2,389,467
Creditors:	amounts	falling due
within one	year		10	(1,833,773)		1,494,544)
Net current	assets				937,021		894,923
Net assets					2,037,024		1,936,976
Funds
Restricted			11		144,854		87,742
Unrestricted			11		1,210,355		1,153,119
Revaluation	reserve		11		681,815		696,115
					2,037,024		1,936,976

						Note	2021	2020
							6	8
Cash flows from operating		activities
Surplus for the financial year							100,048	(463,672)
Adjustments for:
Depreciation, impairment and amortisation					offixed assets	8	34,185	36,860
Net interest (receivable)						3	(735)	(4,161)
Decrease in trade and other		debtors				9	235,951	673,177
Increase in trade and other	creditors					10	339,229	(574,370)
Cash from operations							708,678	(332,166)
Taxation paid
Net cash generated from operating			activities				708,678	(332,166)
Cash flows from investing		activities
Purchases oftangible fixed	assets					8	(94,268)	(4,409)
Interest Received							735	4,161
Proceeds from disposal of Fixtures,			Fittings		& Equipment		2,133	2,437
Net cash from investing activities							(91,400)	2,189
Cash flows from financing		activities
Interest paid
Repayment ofloans
Net cash used in financing		activities
Net increase/(decrease) in		cash and cash equivalents					617,278	(329,977)
Cash and cash equivalents	at beginning			of	year		996,325	1,326,302
Cash and cash equivalents		at end	of	year			1,613,603	996,325
Cash and cash equivalents		comprise:
Cash at bank and in hand							1,613,603	996,325
Bank overdrafts
							1,613,603	996,325

Freehold properties	2% ofdeemed cost
Leasehold improvements	Remaining life ofleases
Motor vehicles	5Years
Fixtures, fittings, equipment
and computer software	2 to 5Years

	2021	2020
	6
Donations deferred at 1 April 2020	23,072	29,409
Donations receivable in the year	118,078	139,262
Donations deferred at 31 March 2021		(23,072)
	141,150	145,599
Project income deferred at 1 April 2020	240,716	168,929
Project income receivable in the year	14,552,760	14,198,026
Project income deferred at 31 March 2021	(469,480)	(240,716)
	14,323,996	14,126,239
Analysis ofincome
Project income for charitable services provided	14,051,410	14,126,239
Donations	141,150	145,599
Investment Income	735	4,161
Coronavirus Job Retention Scheme	272,586
	14,465,881	14,275,999
Project income is analysed as follows:
Social Care &Inclusion/Enablement	10,486,313	10,707,339
Young People &Families/ Engagement	3,268,990	3,342,334
Central Services	568,693	76,566
	14,323,996	14,126,239

Restricted Grants within Proj	ect Income
		2021	2020
Liverpool City Council —AIMS2		25,000	50,000
Government & Local Authority	COVID-19	513,025
Others		256,137	154,750
Lottery Funding			35,130
Comic Relief		125,406	79,844
Sports England		15,828	84,172
		935,396	403,896

2	ANALYSIS OF EXPENDITURE	ANALYSIS OF EXPENDITURE	ANALYSIS OF EXPENDITURE	ANALYSIS OF EXPENDITURE
				Staff	Other
				costsf	costs f	Depreciation	f	2021 f	2020 f
Direct	charitable		expenditure	11,796,037	2,478,633	34,185		14,308,855	14,673,561
Governance		costs			56,978			56,978	66,110
				11,796,037	2,535,611	34,185		14,365,833	14,739,671
				Staff	Other
				costs	costs	Depreciation		2020	2019
Direct	charitable		expenditure	12,133,399	2,503,302	36,860		14,673,561	13,861,845
Governance		costs			66,110			66,110	77,832
				12,133,399	2,569,412	36,860		14,739,671	13,939,677

Governance Costs		2021f	2020f
Professional 8 Legal		39,378	49,408
Auditors' remuneration	—statutory audit	17,600	16,702
Auditors' remuneration	—other services
Governance costs at	31 March 2021	56,978	66,110

Contained within	Restricted Expenditure are the	following costs in respect of the Resources	Unit funding:
		Restricted	Restricted
		2021f	2020f
Salaries and on	costs	583,845	240,820
Maintenance/repairs		38,298	74,988
Utilities		83	130
Volunteers expenses			218
Office expenses		18,111	28,791
Telephone/internet		10,612	5,067
Equipment		24,689	8,436
Bank Charges
Insurance		2,261	2,182
Travel		955	4,060
Local Authority	Rates	21,998
Sundry expenses		207,005	64,961
Leasing costs		25	368
		907,882	430,041

The follo	wing amounts	are included	in expenditure:
				2021f	2020f
Depreciation				34,185	36,860
Operating	Lease rentals:
Land	& Buildings			306,671	343,864
Other				9,382	10,269
Auditors	Remuneration	—statutory	audit	17,600	16,702
Auditors	Remuneration	—other services

2021f	2020f
735	4,161

				2021	2020
					f.
Wages and	salaries			10,787,979	11,141,031
Social security costs				744,432	760,727
Other pension costs				263,627	251,640
				11,796,038	12,153,398
The average	number ofemployees		during the year was 743 (2020:768).
				2021	2020
				Number	Number
Project staff				736	760
Fundraising	and publicity			2	2
Management	and administration	of	the charity	5	6
				743	768

2021	2020
	*
Number	Number

					Fixtures,
					equipment,
		Freehold			fittings &
		land and	Assets under	Motor	computer
		buildingsf	Constructionf	vehiclesf	softwaref	Totalf
Cost
At 1 April	2020	1,125,111		10,699	52,002	1,187,812
Additions			94,268			94,268
Disposals					(10,693)	(10,693)
At 31 March 2021		1,125,111	94,268	10,699	41,309	1,271,387
Depreciation
At 1 April	2020	112,500		3,026	30,233	145,759
Provided	in the year	22,500		2,136	9,549	34,185
Eliminated	on disposals				(8,560)	(8,560)
At 31 March 2021		135,000		5,162	31,222	171,384
Net book	amount at
At 31 March 2021		990,111	94,268	5,537	10,087	1,100,003
Net book	amount at
31 March	2020	1,012,611		7,673	21,769	1,042,053

9 DEBTORS
	2021f	2020
Accrued income	242,851	596,169
Trade debtors	726,682	607,831
Other debtors	21,931	19,432
Prepayments	165,727	169,710
	1,157,191	1,393,142

	2021	2020
	6	5
Trade creditors	65,582	31,952
Other creditors	528,133	693,301
Social security and other taxes	120,188	180,139
Accruals	650,390	325,364
Deferred income	469,480	263,788
	1,833,773	1,494,544

11 FUNDS
	Revaluation	Restricted	Unrestricted
	Reserve 6	funds 6	funds	Totalf
At 1 April 2020	696,115	87,742	1,153,119	1,936,976
Incoming resources		964,994	13,500,887	14,465,881
Resources expended		(907,882)	(13,457,951)	(14,365,833)
Reserve transfer	(14,300)		14,300
At 31 March 2021	681,815	144,854	1,210,355	2,037,024
At 1 April 2019	710,415	82,205	1,608,028	2,400,648
Incoming resources		435,578	13,840,421	14,275,999
Resources expended		(430,041)	(14,309,630)	(14,739,671)
Reserve transfer	(14,300)		14,300
At 31 March 2020	696,115	87,742	1,153,119	1,936,976
12 ANALYSIS OF NET	ASSETS BETWEEN	FUNDS
	Revaluation	Restricted	Unrestricted
	Reserve	funds	funds	Total
	6		6	6
Tangible Fixed assets	681,815		418,188	1,100,003
Current assets		499,993	2,270,801	2,770,794
Current liabilities		(355,139)	(1,478,634)	(1,833,773)
Liabilities over one year
Net assets at 31 March 2021	681,815	144,854	1,210,355	2,037,024
Tangible Fixed assets	696,115		345,938	1,042,053
Current assets		87,742	2,301,725	2,389,467
Current liabilities			(1,494,544)	(1,494,544)
Liabilities over one year
Net assets at 31 March 2020	696,115	87,742	1,153,119	1,936,976

set out be	low:
				Leasehold		Leasehold
				properties		properties
				2021		2020
					6	6
Not later than one year				70,750		84,229
Later than	one year and not later than	five years		80,000		80,000
Greater than five years				24,712		44,712
				175,462		208,941
15	ANALYSIS OF CHANGES	IN NET DEBT
		At 1 April	Cash flows	Other	At 31 March
		2020		changes		2021
			E	6		8
Cash and	cash equivalents	996,325	617,278			1,613,603
		At 1 April	Cash flows	Other		At 31 March
		2019		changes		2020
						8
Cash and	cash equivalents	1,326,302	(329,977)			996,325