2023-03-31-accounts

Secretary		Mr SHeywood	Mr SHeywood
Charity number		515591
Company	number	01844549
Registered	office	Southworth	House
		35 Birkenhead		Road
		Hoylake
		Wirral
		Merseyside
		CH47 5AQ
Auditor		Xeinadin Audit		Limited
		2 Hilliards	Court
		Chester Business Park
		Chester
		Cheshire
		CH4 9QP
Bankers		National Westminster
		10Banks Road
		West Kirby
		Wirral
		Merseyside
		CH4tt 4LG
		Royal Bank ofScotland
		1 Exchange Flags
		Liverpool
		L2 3XN

			Page
Trustees' report			1-5
Statement oftrustees'	responsibilities
Independent auditor's	report
Consolidated statement	offinancial	activities
Consolidated balance sheet			12
Charity balance sheet			15
Consolidated statement	ofcash flows		14
Notes to the financial statements			15-34

				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				funds	funds		funds	funds
				2023	2023	2023	2022	2022	2022
			Notes		E	E	E	E	E
Income and endowments			from
Donations and	legacies			91,183	1,004	92,187	36,903	148,724	185,627
Charitable activities				4,146,050		4,146,050	3,051,005		3,051,005
Other trading activities							13,624		13,624
investments				41,877		41,877	41,829		41,829
Other income				8,585		8,585	5,904		5,904
Total income				4,287,695	1,004	4,288,699	3,149,265	148,724	3,297,989
~EEIt
Raising funds			7	15,538		15,538	15,254		15,254
Charitable activities			8	4,136,049	3,524	4,139,573	3,538,339	151,703	3,690,042
Total resources
expended				4,151,587	3,524	4,155,111	3,553,593	151,703	3,705,296
Net gains/(losses)		on
investments							4,407		4,407
Net
incoming/(outgoing)
resources before				136,108	(2,520)	133,588	(399,921)	(2,979)	(402,900)
transfers
Gross transfers	between
funds				25,877	(25,877)		1,120	(1,120)
Net income/(expenditure)			for
the year/
Net movement	in funds			161,985	(28,397)	133,588	(398,801)	(4,099)	(402,900)
Fund balances	at	1
April 2022				3,778,371	60,506	3,838,877	4,177,172	64,605	4,241,777
Fund balances	at	31
March 2023				3,940,356	32,109	3,972,465	3,778,371	60,506	3,838,877

			Notes
Fhred assets
Tangible assets Cunsnt assets			16		5,092,444		5,127,657
Debtors			18	243,550		250,453
Cash at bank and in	hend			22B,882		222,746
				470,432		473,198
Creditors: amounts	faglng due within
one year			21	(468463)		(454,133)
Net current assets					2,169		1S,085
Total assets lees current		llabUIUes			5,094,613		5,146,722
Creditors: amounts	falling due after
more than one year					(1,122,148)		(1,307,845)
					3,972,466		3,638,877
Income funds
Restdcted funds UnreslrhM funds					32,10S 3,940,366		60,606 3,778,371
					3,972,465		3,838,877

Fixed assets
TangI'hie assets			16		5,091,348		5,122,531
Investments			17		2		2
					5,091,350		5,122,533
Current assets
Debtors			19	181,608		227,757
Cash at bank and in	hend			168,795		148,973
				350,403		378,730
Creditors: amounts	faging due within
olla year			22	(418410)		(405,515)
Net current labilffies					(67,807)		(28,785)
Total assets less current liablgtiss					5,023,543		5,093,748
Creditors: amounts	fsglng due after
more than one year					(1,122,148)		(1.307,845)
					3,901,395		3,785,903
Income funds
RestItcted funds					32,110		60,500
Unretricted funds					3,869,285		3,725,403
					3,901,395		3,785,903
The financial statements		wars approved	by the Trustees on .....f...1.3r.....~
Mr6 HeyBIood				Mr GCooper
Trustee				Tfus'tse

						2023		2022
					Notes	5		5
Cash flows from operating			activities
Cash generated from/(absorbed				by)	33
operations							252,701		(444,846)
Investing activities
Purchase oftangible fixed assets						(91,365)		(25,879)
Purchase of investments								(9,634)
Proceeds on disposal of	investments							(175,115)
Investment income						41,877		41,829
Net cash used In investing			activities				(49,488)		(181,431)
Financing actlvifies
Repayment of bank loans						(205,245)		255,866
Net cash (used in)/generated			from
financing activities							(205,245)		255,866
Net (decrease)/increase	In	cash and			cash
equivalents							(2,032)		(7,549)
Cash and cash equivalents		at beginning			ofyear		222,745		230,294
Cash and cash equivalents			at end of		year		220,713		222,745
Relating to:
Cash at bank and in hand							226,883		222,745
Bank overdrafis included	in	creditors
payable within one year							(6,170)
							220,713		222,745

		Unrestricted	Unrestricted
		funds	funds
		2023	2022
		8	8
Fundraising	events		13,624

		Unrestricted	Unrestricted
		funds	funds
		2023	2022
		8	8
Rental	income	41,394	39,454
Income	from listed investments	133	2,369
Interest	receivable	350	6
		4i,877	41,829

			Unrestricted	Unrestricted
			funds	funds
			2023	2022
			8	5
Fundraisin	and	ubhci
Other fundraising		costs	216	180
Investec	costs			937
Apartment	expenses		15,322	14,137
			15,538	15,254

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Support	costs
			Support	Governance	2023Support costs		Governance	2022
			costs	costs			costs
			5	6			5
Staff costs			284,221		284,221	275,124		275,124
Admin expenses			774		774	2,386		2,386
Professional fess			4,350		4,350	3,632		3,632
Bank charges			3,402		3,402	3,597		3,597
Interest payable		& similar
charges			61,090		61,090	28,834		28,834
Audit fees				8,975	8,975		8,520	8,520
Non audit	fees			5,775	5,775		5,280	5,280
Legal and	professional			4,284	4,284		13	13
Trustee indemnity
insurance				10,080	1O,OSO		7,968	7,968
Sundries				1,789	1,789		1,813	1,813
			353,837	30,903	384,740	313,573	23,594	337,167
Analysed	between
Charitable	activities		353,837	30,903	384,740	313,573	23,594	337,167

	2023	2022
	Number	Number
Administrative	9	8
Nursing	97	81
Ancillary	25	23
Domiciliary	25	25
Total	156	137

Employment costs	2023	2022
	8
Wages and salaries	2,984,530	2,725,381
Social security costs	213,719	186,153
Other pension costs	47,976	42,392
	3,246,225	2,953,926

		Unrestricted	Unrestricted
		funds	funds
		2023	2022
Gains/(losses)	arising on:	8	8
Sale of investments			4,407

14	Brookfiefd Homecare	Brookfiefd Homecare	Limited
	A summary ofthe is shown below:	results ofthe		subsidiary			2023	2022
	Turnover Expenditure						531,796 (513,697)	528,091 (509,282)
							18,099	18,809
	Aggregate assets	and	liabilities
	Fixed assets Current assets Current liabilities						1,096 122,889 (52,911)	5,127 118,632 (70,784)
							71,074	52,975
15	Tangilble fixed assets -Group
				Freehold land and buildings	Fixtures and lltungs	Computers	Motor vehicles	Total
				8	8
	Cost
	At 1 April 2022 Additions			7,269,665	583,471 91,365	5,976	61,500	7,920,612 91,365
	At 31 March 2023			7,269,665	674,836	5,976	61,500	8,011,977
	Depreciation and impairment
	At 1 April 2022 Depreciation charged	in the year		2,224,854 77,651	507,323 46,679	3,896 1,094	56,882 1,154	2,792,955 126,578
	At 31 March 2023			2,302,505	554,002	4,990	58,036	2,919,533
	Carrying amount
	At 31 March 2023			4,967,160	120,834	986	3,464	5,092,444
	At 31 March 2022			5,044,811	110,065	1,025	4,618	5,127,657

Tangible fix	ed asset	s - Charity
			Freehold lend	Fixtures end Motor vehklee		Total
			end hugdinge	rltunge
			E	E	E
Cost
At 1 April 2022			7,269,665	571,591	61,500	7,902,756
Additions				91,365		91,365
At 31 March	2023		7,269,665	662,956	61,500	7,994,121
Depreciation	and impairment
At 1 April 2022			2,224,854	498,489	56,882	2,780,225
Depreciation	charged	in the year	77,651	43,743	1,154	122,548
At 31 March	2023		2,302,505	542,232	58,036	2,902,773
Carrying amount
At 31 March	2023		4,967,160	120,724	3,464	5,091,348
At 31 March	2022		5,044,811	73,102	4,619	5,122,531

				2023	2022
Amounts	falling due within		one year.	E	E
Trade debtors				207,492	186,971
Prepayments		and accrued income		36,058	63,482
				243,550	250,453
Debtors	- Charity
				2023	2022
Amounts	falling due within		one year:		E
Trade debtors				150,388	147,141
Amounts	owed by subsidiary		undertakings	2,856	22,166
Prepayments		and accrued income		28,364	58,450
				181,608	227,757

Loans a	nd overd	rafts -Group &charity
			2023	2022
			8	8
Bank overdraRs			6,170
Bank loans			1,324,280	1,529,525
			1,330,450	1,529,525
Payable	within one year		208,302	221,680
Payable	after one	year	1,122,148	1,307,845
Amounts	induded	above which fall due aRer five years:
Payable	by instalments		396,278	396,278

Creditors: amounts	falling due within one year	- Group
			2023	2022
		Notes	8	8
Bank loans and overdrafts		20	208,302	221,680
Other taxation and social security			42,908	44,288
Trade creditors			95,825	59,640
Other creditors			54,643	55,536
Accruals and deferred	income		66,585	72,989
			468,263	454,133

22	Creditors: amounts	falling due within one year -Charity
				2023	2022
			Notes	8	8
	Bank loans and overdrafts Other taxation and social security Trade creditors		20	208,302 35,359	221,680 36,886
	Other creditors			95,766	59,370
	Accruals and deferred	income		18,246 60,537	21,432 66,147
				418,210	405,515
23	Creditors: amounts Group 8charity	falling due after more than one year		2023	2022
			Notes	8	6
	Bank loans		20	1,122,148	1,307,845

				Movement	Movement	in funds
			Balance at	Incoming	Resources		Transfers	Balance at
			1Aprg 2022	resources	expended			31 March 2023
			6	6		8	8	8
Nursing	Unit	Fund	10,717			(519)	(3,340)	6,858
Sandhills	Fund		1,995			(1,995)
Entertainment		Fund		1,005		(1,005)
Sandhills	Events Fund		47,788				(22,537)	25,252
			60,500	1,005		(3,519)	(25,877)	32,110
Comparative		infomation	in respect ofthe preceding period	isas follows:
				IMovement		in funds
			Balance at	Incoming	Resources		Transfers	Balance at
			1 Aprg 2021	resources	expended			31 March 2022
			8	6		6	8	E
Nursing	Unit	Fund	14,822	1,196		(4,181)	(1,120)	10,717
Sandhills	Fund		1,995	285		(285)		1,995
Entertainment		Fund		385		(385)
Sandhills	Events Fund		47,788					47,788
			64,605	148,724	(151,703)		(1,120)	60,500

						Movement	In funds
				Balance at 1 Aprg 2022	Incoming lesoUrces	ResoUrces expended	Transfers	Gains and Balance at hrsses 31 March 2023
				8	6	6	8	8	8
General unrestricted Designated funds			funds	3,778,371	4,286,148 1,547	(4,151,587)	25,877		3,938,809 1,547
				3,778,371	4,287,695	(4,151,587)	25,877		3,940,356

					Movement	in funds
			Balance at 1April 2021	Incoming resources	Resources expended	Transfers	Gains and Balance at losses 31 March 2022
			8	8	8	8	8
General	unrestricted	funds	4,177,172	3,149,265	(3,553,593)	1,120	4,407	3,778,371
			4,177,172	3,149,265	(3,553,593)	1,120	4,407	3,778,371

							Movement	in funds
					Balance at	Incoming	Resources	Transfers	Gains and	Balance at
					1April 2022	resources	expended		losses 31 March 2023
					8	5	8	8	5	5
General	unrestricted		funds		3,725,403	3,754,353	(3,637,895)	25,877		3,867,738
Designated		funds				1,547				1,547
					3,725,403	3,755,900	3,637,895	25,877		3,869,285
Comparative		information		in	respect ofthe	preceding year	isas follows:
							Movement	in funds
					Balance at	Incoming	Resources	Transfers	Gains and	Balance at
					1 April 2021	resources	expended		losses 31 March 2022
					8	8	8	5	8
General	unrestricted		funds		4,143,008	2,663,393	(3,086,525)	1,120	4,407	3,725,403
					4,143,008	2,663,393	(3,086,525)	1,120	4,407	3,725,403

28	Analysis	of net assets	between funds	-Group
			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
			5	F	5	f	5	F
	Fund balances at
	31 March 2023
	are represented
	by:
	Tangible	assets	5,092,444		5,092,444	5,127,657		5,127,657
	Current	assets/(liabilities)	(29,940)	32,109	2,169	(41,441)	60,506	19,065
	Long term liabilities		(1,122,148)		(1,122,148)	(1,307,845)		(1,307,845)
			3,940,356	32,109	3,972,465	3,778,371	60,506	3,838,877

29	Analysis ofnet assets	between funds - Charity	between funds - Charity
	Fund balances at	Unrestricted funds 2023 f	Restricted funds 2023 f	Total 2023 f	Unrestricted funds 2022 f	Restricted funds 2022 f	Total 2022 f
	31 March 2023
	are represented
	by:
	Tangible assets Investments Current assets/(liabilities) Long term liabifities	5,091,348 2 (99,917) (1,122,148)	32,110	5,091,348 2 (67,807) (1,122,148)	5,122,531 2 (89,285) (1,307,845)	60,500	5,122,531 2 (28,785) (1,307,845)
		3,869,285	32,110	3,901,395	3,725,403	60,500	3,785,903

	2023	2022
		f
Within one year Between two and five years	12,126 18,926	9,025 15,551
	31,052	24,576

32	Analysis ofchanges in net (debt)/funds	Analysis ofchanges in net (debt)/funds	Analysis ofchanges in net (debt)/funds
						At 1April 2022f	Cash flowsAt f	31 INarch 2023 f
	Cash at bank and in hand					222,745	4,138	226,883
	Bank overdrafts						(6,170)	(6,170)
						222,745	(2,032)	220,713
	Loans falling due within one year					(221,680)	19,548	(202,132)
	Loans falling due after more than	one year				(1,307,845)	185,697	(1,122,148)
						(1,306,780)	203,213	(1,103,567)
33	Cash generated from operations	-Group					2023f	2022f
	Surplus/(deficit) for the year						133,588	(402,900)
	Adjustments for:
	Investment income recognised in	statement		offinancial	activities		(41,877)	(41,829)
	Gain on disposal of investments							(4,407)
	Depreciation and impairment oftangible		fixed assets				126,578	119,692
	Movements in working capital:
	Decrease/(increase) in debtors						6,903	(150,939)
	Increase in creditors						27,509	35,537
	Cash generated from/(absorbed	by) operations					252,701	(444,846)