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2022-03-31-accounts

Sta tem ent
o
f Finan cial Activitie
for the
s
(incorpor
Year Ended
ating
an inco
31stMarch
me &Expen
2022
diture
Acc
ount)
2022 2021
Unrestricted Restricted Total Unrestricted Restricted Total
Notes funds funds funds funds funds funds
E E E E
Income and
endowments from
Donations
and
legacies 150 150 92 92
Investment
income
4,664 4,664 10,327 10,327
Charitable
activities
Received from people we
support 280,955 280,955 2,092,876 2,092,876
Local government grants 19,941,806 19,941,808 15,317,065 15,317,065
SPG and other
allowances 927,706 927,706 1,065,082 1,065,082
Training
and other
income 1,020,708 1,020,708 993,445 993,445
Total 1,306,477 20,869,514 22,175,991 3,096,740 16,382,147 19,478,887
Expenditure
on
Charitable
activities
Direct charitable
expenditure 388,468 21,740,415 22,128,883 358,615 19,029,313 19,387,928
Net incomel
(expenditure) before
transfers 918,009 (870,901) 47,108 2,738,125 (2,647,166) 90,959
Transfers
between
funds 18 49,099 (49,099) (3,047,166) 3,047,166
Net incomel
(expenditure)
before
other recognised
gains
967,108 (920,000) 47,108 (309,041) 400,000 90,959
and losses
Net actuarial
gains/fosses)
benefit pension
on defined
scheme.
22 920,000 920,000 (400,000) (400,000)
Net movement in funds 967,108 967,108 (309,041) (309,041)
Reconciliation of funds
Total funds brought
forward
3,729,846 3,729,846 4,038,867 4,038,887
Total funds carried
forward
4,696,954 4,696,954 3,729,846 3,729,846

Notes 2022 2021
Cash flows from operating activities
Cash generated
from operations
4 2,013,415 2,294,856
Net cash provided
by (used in) operating
activities 2,013,415 2,294,856
Cash flows from investing
activities
Purchase
oftangible
fixed assets
(246,493) (75,550)
Sale oftangible
fixed assets
Interest received 4,664 10,327
Interest paid (3,194) (13,101)
Net cash provided
by (used
in) Investing activities (245,023) (78,324)
Cash flows from financing activities
Loan repayment
in year
(2,277) (2,277)
Net cash provided
by (used
in) financing activities (2,277) (2,277)
Change
in cash and cash equivalents
in the reporting period 1,766,115 2,214,255
Cash and cash equivalents at the beginning ofthe reporting
period 7,103,316 4,889,061
Cash and cash equivalents at the end of the reporting period 6,705,972 7,103,316
9(3)OO
TOGETHER RESPECTFUL RESPONSIBLE EMPOWERING
COURAGEOUS

2022 2021
Notes Unrestricted Restricted Total Unrestricted Restricted Total
Funds Finds Funds Funds Finds Funds
Fixed Assets
Tangible 12 643,743 643,743 515,132 515,132
Assets
643,743 643,743 515,132 515,132
Current
Assets
Debtors 13 1,948,674 1,948,674 1,275,806 1,275,806
Cash at Bank 4053211 2652 761 6 705972 3214714 3888602 7 103316
4,053,211 4,601,435 8,654,646 3,214,714 5,164,408 8,379,122
Creditom
Amounts 14 (3,781,435) (3,781,435) (3,474,408) (3,474,408)
falling due
within one
)tear
Net Current 4,053,211 820,000 4,873,211 3,214,714 1,690,000 4,904,714
Assets
Total Assets 4,696,954 820,000 5,516,954 3,729,846 1,690,000 5,419,846
Less Current
Liabilities
Creditors
Amounts due 15
alter mors
than one year
Provision for 17 (820,000) (820,000) (1,690,000) (1,690,000)
Liabilities
Net Assets 4,696,954 4,696,954 3,729,846 3,729,846
Unrestricted 18 4,696,954 4,698,954 3,729,846 3,729,846
Funds
Restricted
Funds
Profit
/Loss
Total Funds 4,696,954 0 4,698,954 3,729,846 3,729,846

Actual E Actual E
2022 2021
2 - Donations
and Legacies
150 92
3 - Investment
Income
4,664 10,327
4 - Reconciliation
of
net
income/(expenditure) to net cash flow from
operating
activities
Net income/(expenditure) for the reporting 47,108 90,959
period (as per the statement offinancial
activities)
Adjustments
for.
Depreciation
charges
117,882 80,533
Interest received (4,664) (10,327)
Interest paid 3,194 13,101
Decrease
/ (Increase)
in provisions 870,000 30,000
Dehcit / (Surplus)
on sales
offixed assets
Increase
/ (Decrease)
in debtors 672,868 (508,756)
Decrease
/ (Increase)
in creditors 307,027 (1,581,834)
Net cash provided
by (used
In) operating 2,013,415 2,294,856
activities

Actual E Actual f
2022 2021
5 - Income from Charitable Activities
Local Authority Care Fund 15,150,187 12,979,481
Health Care Funding 2,372,037 2,140,057
Rents - HB 2,419,584 2,092,477
Supporting
People Grant
927,706 1,065,082
Recharges 11,549 399
Fairer charging 269,406 197,527
Independent
Living Fund
Grant Funding 173,856
Other Funding 846,852 993,445
22,171,177 19,468,468
6 - Charitable activities costs
Charitable
activities costs
22,128,883 19,387,928
7 - Direct costs ofcharitable activities
Staff costs 16,286,525 14,197,954
Travel and car expenses 35,948 20,823
Accommodation Costs 1,941,308 1,849,054
Bad debts and provisions (26,728) 36,506
Depreciation 768 33,064
Loss on sale ofassets
Apportionment ofcosts 3,502,594 2,891,912
21,740,415 19,029,313

Actual E Actual 6
2022 2021
8 - Support Costs
Management
Wages 2,454,426 2,068,353
Administration expenses 947,624 777,751
Establishment costs 275,999 246,339
Depreciation of tangible and heritage assets 117,114 68,021
Apportionment ofcost (3,502,594) (2,891,912)
292,570 268,552
Governance costs
Wages 71,290 65,903
Auditors'
remuneration
13,080 14,160
Administration 11,529 10,000
95,898 90,063
9- Net (income)/expenditure
Net income (expenditure) is stated after
charging/(crediting):
Auditors'
remuneration
13,080 14,160
Depreciation - owned assets 128,700 101,085
Operating
leases
Surplus
on disposal offixed asset
141,780 115,245

Actual f Actual f
2022 2021
10 - Trustees'
renumeration
and benefits
No Trustees
received
any remuneration in 2022
or2021.
Trustee expenses
paid
during the year 450 40
11 - Staff costs
Wages and salaries 17,093,631 14,569,239
Social security costs 1,435,053 1,191,207
Pension costs 319,505 592,587
Provision
for redundancy
18,848,189 18,353,033
Average
Number ofPersons
Employed during 751 708
the year
Persons
Employed
at
End of Year (Permanent 746 734
and Casual)
The number ofemployees whose emoluments
amounted
to over f60,000
in the year were as
follows:
2022 2021
F100,001 to F110,000
f90,001 to F100,000
F80,001 to F90,000
F70,001 to f80,000
f60,001 to F70,000

Actual f Actual f
Notes 2022 2021
12 - Tangible Fixed Assets
Leasehold & Freehold Properties
Cost:
At 1st April 550,000 550,000
Additions
Disposals
Depreciation:
At 1st April 156,723 134,334
Charge for Year 22,392 22,389
Disposals
Net Book Value 370,885 393,277
Improvements to Property
Cost:
At 1st April 36,701 65,256
Additions 222,169
Disposals (28,555)
Depreciation:
At 1st April 32,280 52,699
Charge for Year 11,701 8,137
Disposals (28,555)
Net Book Value 214,888 4,420
Project Furniture
Cost:
At 1st April 10,205 8,221
Additions 0 2,420
Disposals (1,209) (436)
Depreciation:
At 1st April 7,284 3,973
Charge for Year 1,454 3,747
Disposals (1,209) (436)
Net Book Value 1,466 2,920

31st March 2022 mirtts possibilities
Actual 6 Actual E
Notes 2022 2021
Furniture
Cost:
At 1st April 30,513 30,513
Additions 4,698
Disposals (22,341)
Depreciation:
At 1st April 15,634 14,445
Charge for Year 12,394 1,189
Disposals (22,341)
Net Book Value 7,184 14,880
Computer Equipment
Cost:
At 1st April 263,904 237,479
Additions 19,625 73,130
Disposals (179,392) (46,705)
Depreciation:
At 1stApril 164,269 165,903
Charge for Year 69,940 45,071
Dispossls (179,392) (46,705)
Net Book Value 49,320 99,635
Total
Cost:
At 1st April 891,322 891,469
Additions 246,493 75,550
Disposals (202,943) (75,696)
Depreciation:
At 1st April 376,190 371,353
Charge for Year 117,882 80,533
Disposals (202,943) (75,696)
Net Book Value 643,743 515,132
At 31stMarch Current Year 643,743 515,132
At 31stMarch Prior Year 515,132 520,115

Statements
31st March
for the
2022
year ended
rnius
possibilities
Actual E Actual E
Notes 2022 2021
13 - Debtors: amounts falling due within one year
Debtors Ledger 1,769,963 1,100,906
Prepayments
and Accrued
Income 178,711 174,900
1,948,674 1,275,806
14 - Creditors: amounts falling due within one year
Bank Loans and Overdrafts 2,277
Social Security and other Taxes 357,891 274,329
Other Creditors 1,218,213 1,591,026
Deferred
Income
2,205,331 1,606,776
3,781,435 3,474,408
Deferred Income:
Deferred
Income Brought
Forward: 1,606,776 577,420
Amounts
Released to Income
(1,606,776) (577,420)
Amounts
Deferred
in the
Year 2,205,331 1,606,776
15 - Creditors: amounts due after more than one year
Bank Loans
16 - Loans
An analysis of the maturity of loans is
listed below:
Amounts
falling due
in one year
2,277
Amounts
falling due
in more than one
year
17 - Provision for LiabUities
Pension
Provision
820,000 1,690,000

Actual E Actual f
Notes 2022 2021
18 - Movement in Funds
Unrestricted
Funds:
General
Fund
2,886,344 3,297,664
Housing
Benefit
Reserve 843,502 741,223
At 1st AprU 3,729,846 4,038,887
General
Fund
877,835 2,635,846
Housing
Benefit
Reserve 40,174 102,279
Net Movement in Reserves 918,009 2,738,125
General
Fund
49,099 (3,047,166)
Housing
Benefit
Reserve
Transfers
between
Funds 49,099 (3,047,166)
General
Fund
3,813,278 2,886,344
Housing
Benefit
Reserve 883,676 843,502
At 31stMarch 4,696,954 3,729,846
Restricted
Funds:
Pension Reserve (1,690,000) (1,260,000)
Leashold
Properties
Grant and SPG Fund 1,690,000 1,260,000
At 1stApril
Pension Reserve 870,000 (430,000)
Leashold
Properties
Grant and SPG Fund (820,901) (2,617,166)
Net Movement in Reserves 49,099 (3,047,166)
Pension Reserve
Leashold
Properties
Grant and SPG Fund (49,099) 3,047,166
Transfers
between
Funds (49,099) 3,047,166
Pension Reserve (820,000) (1,690,000)
Leashold
Properties
Grant and SPG Fund 820,000 1,690,000
At 31stMarch
Total Funds 4,696,954 3,729,846

Actual f Actual f
Notes 2022 2021
Net Movement in Funds, included In above are as follows:
Unrestricted
Funds
General Funds 2,635,847 2,938,022
Housing Benefit 102,278 158,718
Incoming Resources 2,738,125 3,096,740
General Funds (1,758,012) (302,175)
Housing Benefit (62,104) (56,440)
Resources Expended (1,820,116) (358,615)
General Funds 877,835 2,635,847
Housing Benefit 40,174 102,278
Movement
in Funds
918,009 2,738,125
19 - Commitments under Operating Leases
Office Equipment
Operating lease due within 1 year 30,998 11,306
Operating lease due within 2 and 5 15,096 42,526
years
46,094 53,832
20 - Net Debt ReconciUation At Start Cash At End
ofYear Flows ofYear
Cash 7,103,316 (397,344) 6,705,972
Loans falling due within 1 year 2,277 (2,277)

PRINCIPAL FINANCIAL ASSUMPTIONS PRINCIPAL FINANCIAL ASSUMPTIONS PRINCIPAL FINANCIAL ASSUMPTIONS ( /o PER ANNUM) ANNUM) 31st March 2022 31st March
2021
Discount rate 2.7'/o 2.1'/o
DPI Inflation 3.0'/o 2.7'/o
Rate of increase to pensions
in payment
3.0'/o 2.7'/o
Pension accounts revaluation
rate
3.0'/o 2.7'/o
Rate ofgeneral increase
in salaries
4.0o/o 3.7'/o
MORTALITY ASSUMPTIONS
The mortality
assumptions
are based
on the recent actual mortality experience of members within the Fund and
allow for expected future
mortality
improvements.
POST RETIREMENT MORTALITY (RETIREMENT IN NORMAL HEALTH)
31st March 2022 31stMarch
2021
Males
Year of Birth base table
Rating to above base table (years)
Scaling to above base table rates
Improvements
to base table rates
Future
lifetime
from age 65 (aged 65
at accounting date) 22.10 22.30
Future
lifetime from age 65 (aged 45
at accounting date) 23.20 23.30
Females
Year of Birth base table
Rating to above base table (years)
Scaling to above base table rates
Improvements
to base table rates
Future
lifetime from age 65 (aged 65
at accounting date) 24.60 24.70
Future
lifetime from age 65 (aged 45
at accounting date) 26.00 26.10

Estimated asset Estimated asset Estimated
split at 31 March asset spUt at 31
2022 (%) March 2021 (%)
Equities 67.5% 65.6%
Property 6.9% 6.6%
Government Bonds 9.2% 10.7%
Corporate Bonds 8.4% 15.7%
Cash 2.3% 1.4%
Multi asset credit 5.7% 0.0%
Other 0.0% 0.0%
Total 100.0% 100.0%
RECONCILIATION
OF
RECONCILIATION
OF
FUNDED STATUS TO BALANCE SHEET FUNDED STATUS TO BALANCE SHEET Value at 31
March 2022
Value at 31
March 2021
FM's EM's
Fair value ofassets 5.70 5.12
Present value offunded liabilities 6.52 6.81
Pension asset / (liability) (0.82) (1.69)
Unrecognised asset due to limit
Pension asset/ (liability) recognised on the Balance Sheet (0.82) (1.69)

ANALYSIS OF THE PROFIT AND LOSS CHARGE PROFIT AND LOSS CHARGE Period ending
31 March 2022
Period endIng
31 March 2021
EM's EM's
Current service cost 0.11 0.09
Past service cost 0.00 0.00
Interest cost 0.03 0.03
Expected
return on assets
Curtailment
cost
0.00 0.00
Settlement cost 0.00 0.00
Expense recognised 0.14 0.12
CHANGES TO THE PRESENT VALUE OF LIABILITIES DURING Period ending Period ending
THE ACCOUNTING PERIOD 31 March 2022 31 March 2021
fM's EM's
Opening
present value of liabilities
6.81 5.48
Current service cost 0.11 0.09
Interest cost 0.14 0.13
Contributions
to participants
0.03 0.03
Actuarial
(gains) Ilosses on liabilities
(0.49) 1.11
Net benefits
paid out
(0.08) (0.03)
Past service cost 0.00 0.00
Net increase
in liabilities
from disposals
and acquisitions 0.00 0.00
Curtailments 0.00 0.00
Settlements 0.00 0.00
Closing present value of liabilities 6,52 6.81

CHANGES TO THE FAIR VALUE CHANGES TO THE FAIR VALUE OFASSETS DURING THE OFASSETS DURING THE OFASSETS DURING THE OFASSETS DURING THE OFASSETS DURING THE Period ending Period ending Period ending
ACCOUNTING
PERIOD
31 March 2022 31 March 2021
fM's EM's
Opening
fair value ofassets
5.12 4.22
Expected return
on assets
0.11 0.10
Actuarial
gains/ (losses) on
assets 0.43 0.71
Contributions
by the employer
0.09 0.09
Contributions
by participants
0.03 0.03
Net benefits
paid out
(0.08) (0.03)
Net increase
in assets from
disposals and acquisitions 0.00 0.00
Settlements 0.00 0.00
Closing fair value ofassets 5.70 5.12
ACTUAL RETURN ON ASSETS Period ending
31 March 2022
Period ending
31 March 2021
EM's EM's
Expected return
on assets
0.11 0.10
Actuarial
gains/ (losses) on
assets 0.43 0.71
Actual return
on assets
0.54 0.81
ANALYSIS OF AMOUNTS RECOGNISED IN STRGL Period ending
31 March 2022
Period ending
31 March 2021
EM's EM's
Total asset gains/ (losses) arising during the period 0.43 0.71
Total liability
gains/ (losses)
arising during the period 0.49 (1.11)
Total gains/ (losses) in STRGL 0.92 (0.40)
HISTORY OF ASSETVALUES, PRESENT VALUE OF LIABILITIES Period ending Period ending
AND SURPLUS/DEFICIT 31 March 2022 31 March 2021
EM's EM's
Fair value ofassets 5.70 5.12
Present value of liabilities 6.52 6.81
Surplus/
(deficit)
(0.82) (1.69)
6 S 0 O
TOGETHER RESPECTFUL RESPONSIBLE EMPOWERING COURAGEOUS Page 44 of44