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|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|**1**|to|**5**|
|**Statement of Trustees' Responsibilities**||6||
|**Report of the Independent Auditors**|7|to|9|
|**Consolidated Statement of Financial Activities**||**10**||
|**Consolidated Balance Sheet**||**11**||
|**Charity Balance Sheet**||12||
|**Consolidated Cash Flow Statement**||**13**||
|**Notes to the Cash Flow Statement**||**14**||
|**Notes to the Financial Statements**|**15** to||28|





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|||30.9.22|30.9.21|
|---|---|---|---|
|||Unrestricted|Total|
|||funds|funds|
||Notes|||
|**INCOME AND ENDOWMENTS FROM**||||
|Donations and legacies|2|16,462|25,300|
|**Charitable activities**|5|||
|Residential Care Services||619,153|746,917|
|Supported Living Services||3,081,937|3,207,350|
|Domiciliary Care Services||86,700|16,415|
|Day Services||154,037|149,638|
|Other trading activities|3|1,317,291|1,457,460|
|Investment income|4|278|197|
|Other income||22.095|24 046|
|**Total**||5,297,953|5,627,323|
|**EXPENDITURE ON**||||
|Raising funds|6|1,151,006|1,366,814|
|**Charitable activities**|7|||
|Residential Care Services||918,718|1,007,622|
|Supported Living Services||3,289,953|3,111,329|
|Domiciliary Care Services||18,102|298,863|
|Day Services||168,379|140,472|
|**Total**||5,546,158|5,925,100|
|**NET INCOME/(EXPENDITURE)**||(248,205)|(297,777)|
|**RECONCILIATION OF FUNDS**||||
|Total funds brought forward||2,715,232|3,013,009|
|**TOTAL FUNDS CARRIED FORWARD**||2,467,027|2,715,232|





## 

||**Consolidated Balance Sheet**|||
|---|---|---|---|
||**30 September 2022**|||
|||30.9.22|30.9.21|
|||Total|Total|
|||funds|funds|
||Notes|£|£|
|**FIXED ASSETS**||||
|Intangible assets|12|79,426|224,075|
|Tangible assets|13|1,887,343|1,943,342|
|||1,966,769|2,167,417|
|**CURRENT ASSETS**||||
|Debtors|15|1,109,160|1,138,691|
|Cash at bank and in hand||285.098|455.384|
|||1,394,258|1,594,075|
|**CREDITORS**||||
|Amounts falling due within one year|16|(319,779)|(420,259)|
|**NET CURRENT ASSETS**||1,074,479|1,173,816|
|**TOTAL ASSETS LESS CURRENT**||||
|**LIABILITIES**||3,041,248|3,341,233|
|**CREDITORS**||||
|Amounts falling due after more than one year|17|(574,221)|(626,001)|
|**NET ASSETS**||2,467,027|2,715,232|
|**FUNDS**|20|||
|Unrestricted funds||2,467,027|2,715,232|
|**TOTAL FUNDS**||2,467,027|2,715,232|





## 

||**Charity Balance Sheet**|||
|---|---|---|---|
||**30 September 2022**|||
|||30.9.22|30.9.21|
|||Unrestricted|Total|
|||funds|funds|
||Notes|||
|**FIXED ASSETS**||||
|Intangible assets|12|222|10,692|
|Tangible assets|13|739,217|763,829|
|Investments|14|1,124,308|1,124,308|
|||1,863,747|1,898,829|
|**CURRENT ASSETS**||||
|Debtors|15|848,524|916,047|
|Cash at bank||139.442|140 341|
|||987,966|1,056,388|
|**CREDITORS**||||
|Amounts falling due within one year|16|(285,051)|(294,928)|
|**NET CURRENT ASSETS**||702.915|761.460|
|**TOTAL ASSETS LESS CURRENT**||||
|**LIABILITIES**||2,566,662|2,660,289|
|**NET ASSETS**||2,566,662|2,660,289|
|**FUNDS**|20|||
|Unrestricted funds||2,566,662|2,660,289|
|**TOTAL FUNDS**||2,566,662|2,660,289|





## 

## 

|||30.9.22|30.9.21|
|---|---|---|---|
||Notes|||
|**Cash flows from operating activities**||||
|Cash generated from operations|**1**|(96,358)|4,072|
|Net cash (used in)/provided by operating activities||(96,358)|4,072|
|**Cash flows from investing activities**||||
|Purchase of tangible fixed assets||(21,218)||
|Interest received||278|197|
|Net cash (used in)/provided by investing activities||(20,940)|197|
|**Cash flows from financing activities**||||
|New loans in year|||50,000|
|Loan repayments in year||(52,988)|(44,920)|
|Net cash (used in)/provided by financing activities||(52,988)|5,080|
|**Change in cash and cash equivalents in**||||
|**the reporting period**||(170,286)|9,349|
|**Cash and cash equivalents at the**||||
|**beginning of the reporting period**||455,384|446,035|
|**Cash and cash equivalents at the end of**||||
|**the reporting period**||285,098|455,384|





## 

## 

## 

|**ACTIVITIES**|||
|---|---|---|
||30.9.22|30.9.21|
|**Net expenditure for the reporting period (as per the Statement of**|||
|**Financial Activities)**|(248,205)|(297,777)|
|**Adjustments for:**|||
|Depreciation charges|211,470|224,431|
|Loss on disposal o f fixed assets|10,397|1,718|
|Interest received|(278)|(197)|
|Decrease in debtors|29,531|97,179|
|Decrease in creditors|(99,273)|(21,282)|
|**Net cash (used in)/provided by operations**|(96,358)|4,072|



## 

||At 1.10.21|Cash flow|At 30.9.22|
|---|---|---|---|
|**Net cash**||||
|Cash at bank and in hand|455,384|(170,286)|285,098|
||455,384|(170,286)|285,098|
|**Debt**||||
|Debts falling due within 1 year|(58,249)|1,207|(57,042)|
|Debts falling due after 1 year|(626,001)|51,780|(574,221)|
||(684,250)|52,987|(631,263)|
|**Total**|228,866)|117,299)|(346,165)|





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## 

|Freehold property|−2% on cost|
|---|---|
|Long leasehold|−2% on cost|
|Improvements to property|−20% on cost|
|Plant and machinery|−25% on reducing balance|
|Fixtures and fittings|−<br>15% on reducing balance|
|Motor vehicles|−25% on reducing balance|
|Computer equipment|−33% on reducing balance|





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## 

|**2.**|**DONATIONS AND LEGACIES**||||
|---|---|---|---|---|
||||30.9.22|30.9.21|
||||Unrestricted|Total|
||||funds|funds|
||Donations and gifts||2,029|1,890|
||Grants||14,433|23,410|
||||16,462|25,300|
||Grants received, included in the above, are as follows:||||
||||30.9.22|30.9.21|
||General grant||14,433|23,410|
|**3.**|**OTHER TRADING ACTIVITIES**||||
||||30.9.22|30.9.21|
||||Unrestricted|Total|
||||funds|funds|
||Young People's Support||237,852|287,691|
||Supported Living||744,199|779,683|
||Housing support||150,112|140,735|
||Domiciliary Care||185,128|249,351|
||||1,317,291|1,457,460|
|**4.**|**INVESTMENT INCOME**||||
||||30.9.22|30.9.21|
||||Unrestricted|Total|
||||funds|funds|
||Deposit account interest||278|197|
|**5.**|**INCOME FROM CHARITABLE ACTIVITIES**||||
|||Residential|Supported|Domiciliary|
|||Care|Living|Care|
|||Services|Services|Services|
||Care Package Income|606,766|2,991,917|86,700|
||Client Contributions|9,174|||
||Property Management fees|3,213|4,122||
||Other income||100||
||Service charge income||85,798||
|||619,153|3,081,937|86,700|





## 

## 

## 

|**INCOME FROM CHARITABLE ACTIVIT**|**IES −continued**|||
|---|---|---|---|
|||30.9.22|30.9.21|
||Day|Total|Total|
||Services|activities|activities|
||£|£|£|
|Care Package Income|151,112|3,836,495|4,062,901|
|Client Contributions|−|9,174|16,135|
|Property Management fees|−|7,335|7,833|
|Other income|2,925|3,025|860|
|Service charge income|−|85,798|32,591|
||154,037|3,941,827|4,120,320|



## 

||30.9.22|30.9.21|
|---|---|---|
||Unrestricted|Total|
||funds|funds|
|Staff costs|958,377|1,055,184|
|Other costs −non−charitable|91,586|151,461|
|Other costs −charitable|58,426|125,906|
|Depreciation|32,220|32,545|
|Loss on sale o f assets|10.397|1.718|
||1,151,006|1,366,814|



## 

|**CHARITABLE ACTIVITIES COSTS**||||
|---|---|---|---|
|||Support||
||Direct|costs(see||
||Costs|note 8)|Totals|
||£|£|£|
|Residential Care Services|619,242|299,476|918,718|
|Supported Living Services|2,404,111|885,842|3,289,953|
|Domiciliary Care Services|−|18,102|18,102|
|Day Services|98,093|70,286|168,379|
||3,121,446|1,273,706|4,395,152|





## 

## 

## 

|**SUPPORT COSTS**||||
|---|---|---|---|
|||Governance||
||Management|costs|Totals|
||£|£|£|
|Residential Care Services|281,373|18,103|299,476|
|Supported Living Services|867,739|18,103|885,842|
|Domiciliary Care Services|−|18,102|18,102|
|Day Services|52,184|18,102|70,286|
||1,201,296|72,410|1,273,706|



## 

||30.9.22|30.9.21|
|---|---|---|
|Auditors' remuneration|12,000|11,022|
|Depreciation −owned assets|77,217|74,002|
|Deficit on disposal of fixed assets|10,397|1,718|
|Goodwill amortisation|134,179|146,868|
|Computer software amortisation|73|3,564|



## 

## 

## 

|**STAFF COSTS**|||
|---|---|---|
||30.9.22|30.9.21|
|Wages and salaries|4,223,433|4,448,088|
|Social security costs|396,098|385,544|
|Other pension costs|108,656|103,519|
||4,728,187|4,937,151|



||30.9.22|30.9.21|
|---|---|---|
|Key management personnel|3|5|
|Other management & administration|7|6|
|Client care and support|159|181|
||169|192|





## 

## 

## 

|||30.9.22|30.9.21|
|---|---|---|---|
|£60,001 −£70,000|||1|
|£70,001 −£80,000||1||
|£90,001 −L100,000|||1|
|||1|2|
|**INTANGIBLE FIXED ASSETS −GROUP**||||
|||Computer||
||Goodwill|software|Totals|
||L|L|L|
|**COST**||||
|At 1 October 2021|733,318|44,694|778,012|
|Disposals||(39,430)|(39,430)|
|At 30 September 2022|733,318|5,264|738,582|
|**AMORTISATION**||||
|At 1 October 2021|519,935|34,002|553,937|
|Charge for year|134,179|73|134,252|
|Eliminated on disposal||(29,033)|(29,033)|
|At 30 September 2022|654,114|5,042|659,156|
|**NET BOOK VALUE**||||
|At 30 September 2022|79,204|222,|79,426|
||,|||
|At 30 September 2021|213,383|10,692|224,075|
|**INTANGIBLE FIXED ASSETS −CHARITY**||||
||||Computer|
||||software|
||||L|
|**COST**||||
|At 1 October 2021|||44,694|
|Disposals|||(39,430)|
|At 30 September 2022|||5,264|
|**AMORTISATION**||||
|At 1 October 2021|||34,002|
|Charge for year|||73|
|Eliminated on disposal|||(29,033)|
|At 30 September 2022|||5,042|
|**NET BOOK VALUE**||||
|At 30 September 2022|||222|
|At 30 September 2021|||10,692|





## 

## 

|**TANGIBLE FIXED ASSETS —**|**ROUP**||||
|---|---|---|---|---|
||||Improvements||
||Freehold|Long|to|Plant and|
||property|leasehold|property|machinery|
||£|£|£|£|
|**COST**|||||
|At 1 October 2021|1,512,360|528,782|111,256|5,951|
|Additions|||12.668|834|
|At 30 September 2022|1,512,360|528,782|123,924|6,785|
|**DEPRECIATION**|||||
|At 1 October 2021|131,607|27,295|77,655|2,834|
|Charge for year|33,470|13,102|23,634|790|
|At 30 September 2022|165.077|40.397|101.289|3.624|
|**NET BOOK VALUE**|||||
|At 30 September 2022|1,347,283|488,385|22,635|3,161|
|At 30 September 2021|1,380,753|501,487|33,601|3,117|





## 

## 

## 

|**TANGIBLE FIXED ASSETS −con**|**tinued**||||
|---|---|---|---|---|
||Fixtures||||
||and|Motor|Computer||
||fittings|vehicles|equipment|Totals|
|**COST**|||||
|At 1 October 2021|86,905|16,503|990|2,262,747|
|Additions|7.716|||21,218|
|At 30 September 2022|94,621|16,503|990|2,283,965|
|**DEPRECIATION**|||||
|At 1 October 2021|67,734|11,771|509|319,405|
|Charge for year|5,114|947|160|77,217|
|At 30 September 2022|72.848|12.718|669|396.622|
|**NET BOOK VALUE**|||||
|At 30 September 2022|21,773|3,785|321|1,887,343|
|At 30 September 2021|19,171|4,732|481|1,943,342|



## 

|**TANGIBLE FIXED ASSETS **|**−CHARITY**|||||
|---|---|---|---|---|---|
|||Improvements|Fixtures|||
||Freehold|to|and|Motor||
||property|property|fittings|vehicles|Totals|
||£|£|£|£|£|
|**COST**||||||
|At 1 October 2021|800,082|111,256|86,905|16,503|1,014,746|
|Additions||12,668|7,716|−|20,384|
|At 30 September 2022|800,082|123,924|94,621|16,503|1,035,130|
|**DEPRECIATION**||||||
|At 1 October 2021|93,756|77,655|67,734|11,771|250,916|
|Charge for year|15,302|23,634|5,114|947|44,997|
|At 30 September 2022|109,058|101,289|72,848|12,718|295,913|





## 

## 

|**NET BOOK VALUE**||||||
|---|---|---|---|---|---|
|At 30 September 2022|691,024|22,635|21,773|3,785|739,217|
|At 30 September 2021|706,326|33,601|19,171|4,732|763,830|



## 

|**FIXED ASSET INVESTMENTS — CHARITY**||
|---|---|
||Unlisted|
||investments|
|**MARKET VALUE**||
|At 1 October 2021 and 30 September 2022|1,124,308|
|**NET BOOK VALUE**||
|At 30 September 2022|1,124,308|
|At 30 September 2021|1,124,308|



|**Name o f undertaking**|**Reg. office**|**Nature of business**|**Class of shares**|**% Held**|
|---|---|---|---|---|
|Access to Care Ltd|England & Wales|Housing Support|Ordinary £1|100|
|||For Young People|||
|Rowan Care Ltd|England & Wales|Domiciliary Care|Ordinary £1|100|
|Focus Care Wales Ltd|England & Wales|Supported Living|Ordinary £1|100|
|||Domiciliary Support|||
|Focus on Work Ltd|England & Wales|Dormant|Ordinary £1|100|
|Your Future Training|England & Wales|Training Services to|Ordinary £1|100|
|Solutions Ltd||Health & Social Care|||
|Housing Initiatives (UK)|England & Wales|Housing Support for|Company|100|
|Ltd||People with Learning|Limited by||
|||Disabilities and|Guarantee||
|||Other vulnerable people|||



|**Name o f undertaking**|**Profit/(loss) £**|**Capital & Reserves £**|
|---|---|---|
|Access to Care Ltd|6,801|57,935|
|Rowan Care Ltd|53,664|77,168|
|Focus Care Wales Ltd|139,265|219,412|
|Focus on Work Ltd||200|
|Your Future Training Solutions Ltd'||(19,941)|
|Housing Initiatives (UK) Ltd|(27,494)|610,995|





## 

|**15.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR −GROUP**|||
|---|---|---|---|
|||30.9.22|30.9.21|
|||£|£|
||Trade debtors|449,023|828,380|
||Other debtors|601,911|254,647|
||Tax|44,631|44,631|
||Prepayments and accrued income|13,595|11,033|
|||1,109,160|1,138,691|
||**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR −CHARITY**|||
|||30.9.22|30.9.21|
|||£|£|
||Trade debtors|280,501|615,727|
||Amounts owed by group undertakings|46,670|90,025|
||Other debtors|508,130|200,767|
||Prepayments and accrued income|13,223|9,528|
|||848,524|916,047|
|**16.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR −GROUP**|||
|||30.9.22|30.9.21|
|||£|£|
||Bank loans and overdrafts (see note 18)|57,042|58,249|
||Trade creditors|72,209|142,581|
||Social security and other taxes|108,624|107,370|
||Other creditors|46,256|47,595|
||Accruals and deferred income|35,648|64,464|
|||319,779|420,259|



## 

|**CREDITORS: AMOUNTS FALLING DUE WITHIN ON**|**E YEAR −CHARITY**||
|---|---|---|
||30.9.22|30.9.21|
||£|£|
|Trade creditors|61,991|133,560|
|Amounts owed to group undertakings|76,883|5,520|
|Social security and other taxes|92,151|87,816|
|Other creditors|35,097|22,171|
|Accruals and deferred income|18,929|45,861|
||285,051|294,928|





## 

## 

|**17.**|**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR — GROUP**|**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR — GROUP**||
|---|---|---|---|
|||30.9.22|30.9.21|
||Bank loans (see note 18)|574,221|,626,001,|
|**18.**|**LOANS — GROUP**|||
||An analysis o f the maturity o f loans is given below:|||
|||30.9.22|30.9.21|
||Amounts falling due within one year on demand:|||
||Bank loans|57,042|58,249|
|||,|,|
||Amounts falling between one and two years:|||
||Bank<br>an −1−2years|247,295|249,847|
||Amounts falling due in more than five years:|||
||Repayable by instalments:|||
||Bank loans more 5 yr by instal|326,926|376,154|



## 

||30.9.22|30.9.21|
|---|---|---|
|Within one year|24,834|23,183|
|Between one and five years|495|22,557|
||25,329|45,740|





## 

## 

## 

|**MOVEMENT IN FUNDS — GROUP**||||
|---|---|---|---|
|||Net||
||At|movement|At|
||1.10.21|in funds|30.9.22|
|**Unrestricted funds**||||
|General fund|1,320,407|(230,752)|1,089,655|
|Revaluation reserve|434,874|(13,742)|421,132|
|Fixed asset fund|884,951|(3,711)|881,240|
|Project development fund|75,000||75,000|
||2,715,232|(248,205)|2,467,027|
|**TOTAL FUNDS**|2.715.232|(248,205)|2,467,027|



## 

|**MOVEMENT IN FUNDS — CHARITY**||||
|---|---|---|---|
|||Net||
||At|movement|At|
||1.10.21|in funds|30.9.22|
|**Unrestricted funds**||||
|General fund|1,810,767|(58,544)|1,752,223|
|Revaluation reserve|62,697|(1,475)|61,222|
|Fixed asset fund|711,825|(33,608)|678,217|
|Project development fund|75,000||75,000|
||2,660,289|(93,627)|2,566,662|
|**TOTAL FUNDS**|2.660.289|(93,627)|2.566.662|



## 

|**ANALYSIS OF NET ASSETS B**|**TWEEN FUNDS — GR**|**UP**|||
|---|---|---|---|---|
||Unrestricted|Designated|Revaluation<br>Reserve|Total|
||£|**£**|**£**|**£**|
|Intangible Fixed Assets|79,204|222|−|79,426|
|Tangible Fixed Assets|−|1,466,211|421,132|1,887,343|
|Current Assets/(Liabilities)|1,046,911|27,568|−|1,074,479|
|Long term Liabilities|(36,460)|(537,761)||(574,221)|
|**TOTAL FUNDS**|1,089,655|956,240|421,132|2,467,027|





## 

## 

## 

|**ANALYSIS OF NET ASSETS B**|**TWEEN FUNDS — CH**|**RITY**|||
|---|---|---|---|---|
||Unrestricted|Designated|Revaluation<br>Reserve|Total|
|Intangible Fixed Assets||222|−|222|
|Tangible Fixed Assets||677,995|61,222|739,217|
|Investments|1,124,308|−|−|1,124,308|
|Current Assets/(Liabilities)|627,915|75,000||702,915|
|**TOTAL FUNDS**|1,752,223|753,217|61,222|2,566,662|