## ## ## ## |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| |||hl
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C| ## ## |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)|