2023-03-31-accounts

Strategic Report		2to5
Trustees' Report		6to9
Independent Auditors'	Report	10to 12
Statement ofFinancial	Activities	13
Balance Sheet		14
Statement ofCash Flows		15
Notes to the Financial	Statements	16to 30

			Link-Ability	Link-Ability
		Reference and Administrative				Details
Trustees			Mr Philip Entwistle	- Chair
			Mrs Christine Chu
			Mr John Holland
			Mrs Kathryn Pattinson - Finance Chair
			Mrs Alison Tupling
Secretary			Mrs C Cochrane
Chief Executive Officer			Mrs JAdshead
Charity Registration		Number	701132
Company	Registration	Number	02350533
			The charity is incorporated		in England		and Wales.
Registered	Office		Conway House Ackhurst		Business Park
			Foxhole Road
			Chorley
			Lancashire
			PR7 1NY
Auditor			Smith &Goulding	Limited
			2 Southport Road
			Chorley
			Lancashire
			PR7 1LB
Solicitors:			Brabners LLP
			Horton House
			Exchange Flags
			Liverpool
			L2 3YL
Bankers			Barclays Bank pic
			1 Churchill Place
			London
			E145HP
Investment	Managers		RBCBrewin Dolphin
			1 The Avenue
			Spinningfields Square
			Hardman Street
			Manchester
			M3 3AP

			and Los	ses)
			Unrestricted	Restricted	Total	Total
		Note	funds f,	fundsf	2023 f,	2022
Income and Endowments		from:
Donations and legacies		3	439,963	17,012	456,975	10,039
Charitable activities		4	5,714,575	36,223	5,750,798	4,477,916
Investment income		5	6,039		6,039	653
Total income			6,160,577	53,235	6,213,812	4,488,608
Expenditure on:
Raising funds Charitable activities		6	(2,821) ~3,632,127	(22,471)	(2,821) (5,654,598)	(3,087)
Total expenditure			5,634,948	(22,471)	(5,657,419)	(4,528,870
Net income/(expenditure)			525,629	30,764	556,393	(40,262)
Other recognised	gains and
losses
Gains/(losses) on revaluation
offixed assets			(22,727		(22,727)	7,680
Net movement in funds			502,902	30,764	533,666	(32,582)
Reconciliation offunds
Total funds brought	forward		574,274	31,668	605,942	638,524
Total funds carried	forward	20	1,077,176	62,432	1,139,608	605,942

		Balan	ce Sheet as at	31March 2023
					2023	2022
				Note
Fixed assets
Tangible assets				14	30,033	32,358
Investments				15	279,803	303,283
					309,836	335,641
Current assets
Debtors				16	388,387	442,443
Cash at bank	and in hand			17	1,291,867	472,113
					1,680,254	914,556
Creditors: Amounts		falling due within	one year	18	(850,482)	644,255)
Net current	assets				829,772	270,301
Net assets					1,139,608	605,942
Funds ofthe	charity:
Restricted income funds
Restricted funds				20	62,432	31,668
Unrestricted	income	funds
Unrestricted	funds				1,077,176	574,274
Total funds				20	1,139,608	605,942

Statement	ofCash F	lows for the	Year Ended 3	1March 2023
				2023	2022
			Note		f.
Cash flows from operating activities
Net cash income/(expenditure)				533,666	(32,582)
Adjustments to cash flows from non-cash		items
Depreciation				7,321	10,732
Investment income				(6,039)	(653)
Revaluation ofinvestments				23,480	(5,905
				558,428	(28,408)
Working capital adjustments
Decrease/(increase) in debtors			16	54,056	(235,851)
Increase/(decrease) in creditors			18	216,227	(5,221
Net cash flows Irom operating	activities			828,711	269,480)
Cash flows from investing activities
Interest receivable and similar	income		5	6,039	653
Purchase oftangible fixed assets			14	4,996	7,691)
Net cash flows from investing	activities			1,043	(7,038)
Cash flows from financing activities
Repayment ofloans and borrowings			18	(10,000)	(7,599
Net increase/(decrease) in cash	and cash equivalents			819,754	(284,117)
Cash and cash equivalents at 1	April			472,113	756,230
Cash and cash equivalents at 31 March				1,291,867	472,113

5 Investment inc	o	me
			Unrestricted
			funds	Total	Total
			General	2023	2022
Interest receivable	and similar income;
Interest receivable		on bank deposits	124	124		653
Other income from		fixed asset investments	5,915	5,915
			6,039	6,039		653

						Unrestricted
						funds	Total	Total
					Note	General	2023f	2022
Other investment		management	costs;
Amounts	payable to investment			managers		2,821	2,821	3,087
						2,821	2,821	3,087
7 Expenditure		on charitable		activities
						Unrestricted
						funds	Restricted	Total
						General	funds	2023
					Note
Provision ofcare						4,612,194	22,471	4,634,665
Support staff costs						656,367		656,367
Other support costs						337,819		337,819
Governance	costs					25,747		25,747
						5,632,127	22,471	5,654,598
						Unrestricted
						funds	Restricted	Total
					Note	General	fundsf	2022
Provision ofcare						3,548,914	121,989	3,670,903
Support staffcost						612,342		612,342
Other support costs						227,250		227,250
Governance	costs					15,288		15,288
						4,403,794	121,989	4,525,783
					Page	21

Support	costs all	ocated to cha	ritable activit	ies
							Premises
							costs	Other
			Governance	Finance	Info	Admin	including	support	Total
		Basis of allocation	costs	costs f	technology	costs	depreciation f	costs f	2023 f.
Provision	ofcare	100%	25,747	1,387	75,011	41,450	163,331	56,640	363,566
							Premises
							costs	Other
			Governance	Finance	Info	Admin	including	support	Total
		Basis of allocation	costs	costs	technology f,	costs	depreciation f	costs f	2022 f
Provision	ofcare	100%	15,288	195	52,908	35,546	117,858	20,743	242,538

			Unrestricted
			funds	Total
			General	2023
			f
Audit fees
Audit ofthe financial		statements	2,500	2,500
Allocated	support costs		23,247	23,247
			25,747	25,747
			Unrestricted
			funds	Total
			General	2022
			f
Audit fees
Audit ofthe financial		statements	2,450	.2,45.0
Allocated	support costs		12,838	12,838
			15,288	15,288

9 Net incoming/outgoing resources Net incoming/(outgoing) resources for the year include:
	2023	2022
Audit fees	2,500	2,450
Depreciation offixed assets	7,321	10,731

11 Staffcosts The aggregate payroll costs were as follows:
	2023	2022
Staff costs during the year were:
Wages and salaries	4,515,329	3,772,859
Social security costs	360,772	294,001
Pension costs	120,861	128,497
	4,996,962	4,195,357

chari	ty during the year ex	pressed as full time	equivalents	was as follow	s:
						2023		2022
						No		No
Care	and support staff						225		191
The	number ofemployees	whose emoluments	fell within	the following	bands was:
						2023		2022
						No		No

14 Tangible fixed assets
		Office		Service	base
Leasehold		equipment	and	equipment		and	Caravan for
improvements f		fixtures f		fixtures			service users f		Total
Cost
At I April 2022	37,505	100,071		89,721				36,004	263,301
Additions		4,996							4,996
At 31March 2023	37,505	105,067		89,721				36,004	268,297
Depreciation
At 1 April 2022	36,244	90,600		87,573				16,526	230,943
Charge for the year	769	3,560				269		2,723	7,321
At 31 March 2023	37,013	94,160		87,842				19,249	238,264
Net book value
At 31March 2023	492	10,907			1,879			16,755	30,033
At 31March 2022	1,261	9,471			2,	148		19,478	32,358
15 Fixed asset investments
							2023		2022
							f
Listed investments							279,803		303,283
							Listed
							investments		Total
							f		f
Cost or Valuation
At I April 2022							303,283		303,283
Revaluation
At 31March 2023							279,803		279,803
Net book value
At 31March 2023							279,803		279,803
At 31March 2022							303,283		303,283

16 Debtors
					2023	2022
Trade debtors					95,216	73,114
Prepayments	and accrued			income	288,601	359,536
Other debtors					4,570	9,793
					388,387	442,443
17 Cash and		cash equivalents
					2023	2022
						f,
Cash at bank					1,291,867	472,113
18 Creditors:		amounts		falling due within one year
					2023	2022f
Bank loans					32,401	42,401
Trade creditors					66,005	49,049
Other taxation		and social		security	72,888	71,658
Other creditors					87,713	61,552
Accruals and	deferred		income		591,475	419,595
					850,482	644,255

Total future minimum lease payments under non-cancellable ope	rating leases are as follows:
	2023
Other
Within one year	51,286
Between one and five years	940
	52,226

20 Funds
					Other	Balance at
		Balance at 1	Incoming	Resources	recognised	31March
		April 2022	resources	expended	gains/(losses)	2023
Unrestricted funds
General
Unrestricted funds Revaluation reserve		506,975 67,299	6,160,577	(5,634,948)	~22,727	1,032,604 44,572
		574,274	6,(60,577	~(5,634,948	~(22,727	1,077,176
Restricted funds
Roots Donation		6,706		(6,706)
West Lancashire Positive
Living		23,749		(2,723)		21,026
Skills for care		738		(738)
Infection control funding		475		(475)
Skills for care	- Workforce
Development	Fund		500	(500)
Rochdale BC	- Infection
Control			9,329	(9,329)
Rochdale BC	- Workforce
grant			18,648			18,648
Rochdale BC	- Innovation
grant			7,746			7,746
Spire donation			17,012	2,000		15,012
Total restricted	funds	31,668	53,235	22,471		62,432
Total funds		605,942	6,213,812	5,657,419	(22,727)	1,139,608

Analysis offund	s		- prior year
							Other	Balance	at
				Balance at 1	Incoming	Resources	recognised	31March
				April 2021	resources	expended	gains/(losses)	2022
								f,
Unrestricted funds
General
Unrestricted funds				529,973	4,383,883	(4,406,881)		506,975
Revaluation reserve				59,617			7,682	67,299
				589,590	4,383,883	~(4,406,881	7,682	574,274
Restricted
Roots Donation				6,740		(34)		6,706
West Lancashire			Positive
Living				29,283		(5,534)		23,749
Skills for care				538	200				738
Infection control			funding	12,372	73,851	(85,748)			475
Skills for care	- Workforce
Development	Fund				3,760	(3,760)
Rochdale BC	-	Infection
Control					21,313	(21,313)
Rochdale BC	-	Workforce
grant					4,111	(4,111)
Rochdale BC	-	Innovation
grant					1,489	1,489
Total restricted		funds		48,933	104,724	(121,989)		31,668
Total funds				638,523	4,488,607	~(4,528,$70	7,682	605,942

		Unrestricted		Total funds at
		funds	Restricted	31March
		General	fundsf	2023
Tangible	fixed assets	13,278	16,755	30,033
Fixed asset investments		279,803		279,803
Current	assets	1,634,577	45,677	1,680,254
Current	liabilities	(850,482)		(850,482
Total net assets		1,077,176	62,432	1,139,608
		Unrestricted		Total funds at
		funds	Restricted	31March
		General	funds	2022
Tangible	fixed assets	12,880	19,478	32,358
Fixed asset investments		303,283		303,283
Current	assets	902,366	12,190	914,556
Current	liabilities	(644,255)		644,255
Total net assets		574,274	31,668	605,942
22 Analysis ofnet funds
		At 1April	Financing cash	At 31March
		2022	flows	2023
Cash at	bank and in hand	472,113	819,754	1,29],867
Debt due aAer more than one year		(42,401)	10,000	(32,401)
Net debt		429,712	829,754	1,259,466
		At 1April	Financing cash	At 31March
		2021 f,	flows	2022f
Cash at bank and in hand Debt due within one year		756,230 50,000	(284,117) 7,599	472,113 ~(42,401
Net debt		706,230	(276,518)	429,712

			Unrestricted	Restricted	Total
			funds	funds	2022
		Note
Income and Endowments	from:
Donations and legacies			10,039		10,039
Charitable activities			4,373,192	104,724	4,477,916
Investment income			653		653
Total income			4,383,884	104,724	4,488,608
Expenditure on:
Raising funds		6	(3,087)		(3,087)
Charitable activities
Total expenditure
Net expenditure			(22,997)	(17,265)	(40,262)
Other recognised gains and losses
Gains/(losses) on revaluation	offixed assets		7,680		7,680
Net movement in funds			(15,317)	(17,265)	(32,582)
Reconciliation offunds
Total funds brought forward			589,591	48,933	638,524
Total funds carried forward		20	574,274	31,668	605,942