2021-03-31-accounts - Link-Ability

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Trustees			Mr Philip Entwistle	- Chair
			Mr John Holland
			Mr Duncan Mitchell	- Vice Chair
			Mrs Kathryn Pattinson - Finance Chair
			Mrs Alison Tupling
			Mrs Christine Chu
			Mr lan Haworth		(Appointed	13October 2020)
Secretary			Ms G Pilkington
Executive		director	Mrs JAdshead
Charity	number		701132
Company		number	02350533
Principal	address		Conway House
			Ackhurst Business	Park
			Chorley
			Lancashire
			PR7 1NY
Registered		office	Conway House
			Ackhurst Business	Park
			Chorley
			Lancashire
			PR7 1NY
Auditor			R P Smith &Co
			2 Southport Road
			Chorley
			Lancashire
			PR7 1LB

		Page
Trustees' report		1-12
Statement ofTrustees'	responsibilities	13
Independent auditor's	report	14-16
Statement offinancial	activities	17
Balance sheet
Statement ofcash flows		19
Notes to the financial	statements	20- 32

					Unrestricted	Restricted	Total	Total
					funds	funds	2021	2020
				Notes	E	E	E	E
Income and endowments		from:
Charitable activities				3	3,866,345	156,499	4,022,844	3,830,047
Investments				4	123		123	5,220
Other income				5	6,573		6,573	8,043
Total income and	endowments				3,873,041	156,499	4,029,540	3,843,310
~E* Cht
Charitable activities				6	3,817,981	154,144	3,972,125	3,841,146
Net incoming resources/(resources
expended) before investments	gains/(losses)		on		55,060	2,355	57,415	2,164
Net gains/(losses)	on investments			10	54,601		54,601	(18,514)
Net movement in	funds				109,661	2,355	112,016	(16,350)
Fund balances at 1 April		2020			479,929	46,578	526,507	542,857
Fund balances at	31 II/larch 2021				589,590	48,933	638,523	526,507

							2021		2020
					Notes		6		f
Fixed assets
Tangible assets					11			35,399		46,915
Investments					12			297,378		250,912
								332,777		297,827
Current assets
Debtors					14	206,591			236,470
Cash at bank	and	in	hand			756,230			385,528
						962,821			621,998
Creditors".amounts			falling due within
one year					16	(657,075)			(393,318)
Net current assets								305,746		228,680
Total assets	less	current liabilities						638,523		526,507
Income funds
Restricted funds					17			48,933		46,578
Unrestricted	funds
General unrestricted			funds			529,973			474,913
Revaluation	reserve					59,617			5,016
								589,590		479,929
								638,523		526,507
The financial	statements			were approved	by the Trustees	n- on ..@.~g&df.		.A

					2021		2020
				Notes			E
Cash flows from operating		activities
Cash generated from	operations			21		325,663		73,277
Investing activities
Purchase oftangible	fixed assets				(5,084)		(5,350)
Interest received					123		5,220
Net cash used in investing		activities				(4,961)		(130)
Financing activities
Bank loans advanced					50,000
Net cash generated	from/(used		in)
financing activities						50,000
Net increase in cash and cash			equivalents			370,702		73,147
Cash and cash equivalents		at beginning		ofyear		385,528		312,381
Cash and cash equivalents		at end of		year		756,230		385,528

Charitable	activiti	es
			Provision of	Provision ofcare
			care
			2021	2020f
Services provided		under contract	3,830,637	3,829,297
Grants received			192,207	750
			4,022, 844	3,830,047
Analysis by fund
Unrestricted	funds	- general	3,866,345	3,829,297
Restricted	funds		156,499	750
			4,022,844	3,830,047
For the year ended 31 March 2020
Unrestricted	funds	- general	3,829,297
Restricted	funds		750
			3,830,047

4	Investments
			Unrestricted	Total
			funds
			general
			2021	2020
			5	F
	Income from investment	portfolio		3,773
	Interest receivable		123	1,447
			123	5,220
5	Other income
			2021	2020
	Other income		6,573	8,043

Charitable a	ctivi	ties
							Provision of	Provision of
							care	care
							2021	2020
							6
Staff costs							3,081,214	2,920,400
Depreciation	and	impairment					6,481	4,069
Agency staff'							4,316	115,797
Staff training							14,036	18,000
Premises repairs,		servicing,			heat	and light	4,051	6,736
Residents' living and household						expenses	1,636	1,636
Staff travel and residents'				transport			1,194	2,513
Medical supplies							22,440	13,299
Registration	fees	and	subscriptions				11,590	11,766
Recruitment	expenses						5,367	3,244
							3,152,325	3,097,460
Share ofsupport		costs (see			note	7)	816,494	739,929
Share ofgovernance			costs		(see	note 7)	3,306	3,757
							3,972,125	3,841,146
Analysis by	fund
Unrestricted	funds - general						3,817,981	3,831,397
Restricted funds							154,144	9,749
							3,972,125	3,841,146

Support costs	Support costs
			Support	Governance	2021	Support	Governance	2020
			costs	costs		costs	costs
			F
Staff costs			603,889		603,889	510,332		510,332
Depreciation			10,119		10,119	14,365		14,365
Office rent	and	rates	89,450		89,450	96,537		96,537
Insurance			15,091		15,091	14,221		14,221
Office light	and	heat	2,987		2,987	4,099		4,099
Office repairs			810		810	1,720		1,720
Office supplies		and IT
costs			49,686		49,686	42,922		42,922
Telephone			8,011		8,011	8,850		8,850
Professional fees			28,158		28,158	27,488		27,488
Bank charges			61		61	64		64
Investment	charges		2,661		2,661	2,734		2,734
Sundry expenses			5,571		5,571	16,597		16,597
Audit fees				3,306	3,306		3,757	3,757
			816,494	3,306	819,800	739,929	3,757	743,686
Analysed	between
Charitable	activities		816,494	3,306	819,800	739,929	3,757	743,686

The average monthly number ofemployees during t	he year was:
	2021	2020
	Number	Number
Care and suppod staff	177	173
Employment costs	2021 f	2020 6
Wages and salaries	3,316,496	3,102,850
Social security costs	246,506	228,276
Other pension costs	122,101	99,606
	3,685,103	3,430,732

more we	re	:
			2021	2020
			Number	Number
660,000	-	670,000	1	1

		Unrestricted	Unrestricted
		funds	funds
		general	general
		2021	2020
Revaluation	ofinvestments	54,601	(18,514)

Tangible fix	ed asset	s
			Leasehold	Office	Service base	Caravan for	Total
			improvementsequipment	andequipment and		service users
				fixtures	fixtures
			f		6
Cost
At 1 April 2020			33,580	92,380	88,563	36,004	250,527
Additions			3,925		1,158		5,083
At 31 March	2021		37,505	92,380	89,721	36,004	255,610
Depreciation	and impairment
At 1 April 2020			30,592	77,183	86,093	9,744	203,612
Depreciation	charged	in the year	4,171	8,198	787	3,443	16,599
At 31 March	2021		34,763	85,381	86,880	13,187	220,211
Carrying amount
At 31 March	2021		2,742	6,999	2,841	22,817	35,399
At 31 March	2020		2,988	15,197	2,470	26,260	46,915

Fixed as	set investments
		Listed
		investments
Cost or	valuation
At 1 April	2020	250,912
Valuation	changes	46,466
At 31 March 2021		297,378
Carrying	amount
At 31 March 2021		297,378
At 31 March 2020		250,912

Financial		instruments			2021	2020
					F	6
Carrying	amount of		financial assets
Instruments		measured	at fair value through	profit or loss	297,378	250,912

14	Debtors
	Amounts falling due within one year:		2021f	2020 f
	Trade debtors		26,174	32,706
	Other debtors		6,097	4,573
	Prepayments	and accrued income	174,320	199,191
			206,591	236,470
15	Loans and overdrafts
			2021	2020f
	Bank loans		50,000
	Payable within	one year	50,000

		Notes	2021 f	2020f
Loans and overdrafts		15	50,000
Other taxation and social security			51,830	52,444
Trade creditors			29,907	33,055
Other creditors			42,890	8,332
Accruals and deferred	income		482,448	299,487
			657,075	393,318

							Movement	Movement	in	funds						Movement	Movement	in funds
			Balance			at	Incoming			Resources		Balance at					Incoming	Resources		Balance at
			1	April 2019			resources			expended		1 April		2020			resources	expended	31	March 2021
						f				6				6			f	6		6
	Roots
	donation				7,480					(380)			7,100					(360)		6,740
	West
	Lancashire
	Positive
	Living			48,097						(9,328)		38,769						(9,486)		29,283
	Skills for
	Care						750			(41)				709			48	(219)		538
	Infection
	control
	funding																156,451	(144,079)		12,372
				55,577			750			(9,749)		46,578					156,499	(154,144)		48,933
	The Roots	donation			is to	be	applied to	provide training				and	equipment				for the benefit of staff		and service
	users in Rochdale.
	The Charity	took		over the operations				of	West Lance		Positive			Living			Limited in	2016, including		staff and
	service users.		Prior		to being		formally	dissolved, West				Lance		Positive			Living Limited made		donations to
	Linkability	of its remaining				bank balances,				and it also		donated a			static caravan,			which was	held for the
	benefit ofservice users. The						caravan was		upgraded to a newer					caravan			and continues to be offered for use
	by service	users.		The fund			value carried			forwards	includes			the	carrying value			of tangible	fixed assets
	purchased	as restricted assets (including							the caravan).
	The Skills for Care restricted						fund represents			funds received			towards			the cost of staff training for				a diploma
	qualification.
18	Analysis of net assets between funds
						Unrestricted			Restricted				Total		Unrestricted			Restricted		Total
							funds			funds							funds	funds
							2021			2021			2021				2020	2020		2020
							f.			6				6			f	6		6
	Fund balances		at	31
	March 2021 are
	represented	by:
	Tangible assets						12,583			22,816		35,399					20,655	26,260		46,915
	Investments						297,378					297,378					250,912			250,912
	Current assets/
	(liabilities)						279,629			26,117		305,746					208,362	20,318		228,680
							589,590			48,933		638,523					479,929	46,578		526,507

under non-cancellable operating leases, which fall due a	s follows:
	2021	2020
	5	8
Within one year	54,038	56,001
Between two and five years	38,320	94,812
	92,358	150,813

21	Cash generated from	operations	operations			2021f	2020f
	Surplus/(deficit) for the	year				112,016	(16,350)
	Adjustments for:
	Investment income recognised		in profit	or loss		(123)	(5,220)
	Fair value gains and losses on		investments			(46,466)	22,622
	Depreciation and impairment oftangible			fixed assets		16,600	18,433
	Movements in working	capital:
	Decrease/(increase) in	debtors				29,879	(54,819)
	Increase in creditors					213,757	108,611
	Cash generated from	operations				325,663	73,277
22	Analysis ofchanges	in net funds
					At 1 Aprii2020f	Cash fiowsAt 31 March 2021f
	Cash at bank and in hand				385,528	370,702	756,230
	Loans falling due within	one year				(50,000)	(50,000)
					385,528	320,702	706,230