Mid Mersey
ageuK
Annual Report and
Accounts
2020-21
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pandemic Covid~19 suppo
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isolation stay safe illness anxiety
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## **Message from the Chair of Trustees - Pete Stubbs**
## There is no doubt that this year has been a year like no other.
The Covid-19 pandemic has changed the lives of our staff, Trustees and the communities we serve in so many ways. The demands on Age UK Mid Mersey’s services have increased in both volume and complexity and the organisation has had to find new ways to deliver much needed support.
During this time, I’m extremely proud that Age UK Mid Mersey has risen to the challenge. Amid the unchartered territory of the pandemic and the uncertainty as we said goodbye to our long-standing CEO, The Trustees, Senior Management Team, staff and volunteers, have pulled together to transform the organisation, demonstrating flexibility, passion and resilience.
Like many charities, our finances have been impacted this year. In the first half of 2020, we received fantastic support from Age UK, local government, commissioners and established partners, as well as forging brand new partnerships. We successfully secured various grant funding which also made a huge difference in sustaining the charity’s services and contributed towards a comparatively healthy balance sheet. We have truly appreciated the flexibility and understanding of our commissioners throughout the year.
The Board have had to make difficult decisions during this period. Due to the effects of the pandemic on the hospitality sector, we announced the closure of Age UK Trading Limited and put our much-loved headquarters on the market. These decisions were not taken lightly but the Trustees are confident that, once the sale of the Mansion House is finalised, they will provide the absolute best outcomes for the charity, allowing investment in new and innovative services and a renewed focus on our charitable aims.
Following an interim period, Trustees were delighted to appoint our new Chief Executive, Shelley Brown, as we approached the year end, recruiting from within the ranks of the charity. With almost 20 years’ service with Age Concern Halton and Age UK Mid Mersey, Shelley is passionate about the charity and is already reshaping it with a new organisational structure, strengthened leadership team and forward-thinking working model.
As a charity, we know we have been luckier than some with a good amount of funding helping us through the challenges of lockdowns, but, as we emerge from the pandemic, we are aware that the biggest financial challenges are still to come. The second half of this accounting year has seen Covid-19 grants coming to a close, commissioners tightening their own belts and much greater competition for every available funding pot. It is clear that Age UK Mid Mersey will need to work much harder to secure funding in the year to come.
In a challenge of such magnitude as a pandemic, organisations will naturally either sink or swim. I am extremely proud that Age UK Mid Mersey has responded by taking a collaborative approach and I am confident that, with the professionalism and commitment of our team, together with the continued support of our stakeholders, we can emerge stronger and more resilient for the future.
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## **Message from the Chief Executive Officer - Shelley Brown**
No words can overstate the impact our staff and volunteer team have made over the last 12 months.
Their sheer willingness, resilience and adaptability in terms of helping those most in need during the pandemic should be commended.
As we entered the first lockdown in March 2020, many of our services came to a halt overnight. Within 3 days our staff had enabled a seamless transition to homeworking, allowing the organisation to continue to operate many of our key services remotely.
If the pandemic has taught us anything it is how, in the face of adversity, if we work together we can collectively use our skills and expertise to reach a larger group of people and achieve greater impact. We have forged new and stronger partnerships with local partners over the last 12 months and we genuinely look forward to continued collaborative work to enhance the provision of service on offer for older people across our areas of benefit.
The fate of many charities due to the pandemic has been grim - we are very fortunate to have thrived and flourished during the crisis, but some of this success is bittersweet and we are not immune to the huge challenges the charitable sector face over the coming years.
As we begin to emerge from the pandemic and look to the future, it is time to review our Core Strategic Objectives (listed below). I think the content of this report sums up how far we’ve come in achieving these goals. We’re preparing to launch a revised strategy for 2021 and beyond; an 18 month road map that will allow us to consider and plan for future sustainability, embrace new and innovative forms of income, and strengthen our commitment to deliver responsive services for older people aligned with health and social care agendas and the new Integrated Care Systems.
The sale of the Mansion House will play a significant role in our future sustainability and will allow us to focus all of our resources on the Charity’s work and ability to invest in new and innovative services for older people in the community across all of our areas of benefit.
## Core Strategic Objectives 2018 to 2021
**1 2 Maintaining and Developing Quality Financial Sustainability Services 3 Advocating on behalf of older people 4 Build on existing partnerships to and campaigning on their issues achieve our objectives 5 Develop our organisational systems, 6 Mansion House Sustainability staff and volunteers**
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## **Age Concern Mid Mersey Summarised Consolidated Statement of Financial Statements For the Year Ended 31 March 2021**
|||**2021 Total**|**2020 Total**|
|---|---|---|---|
|||**£**|**£**|
|**Income:**||||
|Donations and Legacies||166,502|19,100|
|Other Trading Activities||49,715|213,649|
|Income from Investments||4,982|6,482|
|Income from Charitable Activities||557,726|461,386|
|Other Income||180|11,240|
||**Total Income**|**779,105**|**711,857**|
|**Expenditure:**||||
|Raising Funds||35,358|169,687|
|Charitable Activities||595,860|657,617|
||**Total Expenditure**|**631,218**|**827,304**|
|Proft on sale of fxed assets||196|49,151|
|Gift Aid donation from Associate||-|32,647|
|Impairment of fxed assets (revaluation)*||-|(866,157)|
||**Net expenditure for the year**|**148,083**|**(899,806)**|
|**Reconciliation of funds:**||||
|**Total funds brought forward**|**1st April 2019**|**1,829,944**|**2,729,750**|
|**Total funds carried forward 31 March 2020**||**1,978,026**|**1,829,944**|
|**Extract from Balance Sheet:**||||
|Fixed Assets||1,260,783|1,297,542|
|Current Assets||794,590|738,127|
|Current Liabilities||(77,347)|(205,725)|
||**Total Net Assets**|**1,978,026**|**1,829,944**|
|**Funds:**||||
|Restricted Funds||14,328|18,664|
|Unrestricted Funds held in Fixed Assets||1,246,455|1,282,957|
|Unrestricted General Funds||715,959|528,293|
|Non Charitable Trading Funds||1,284|30|
|* exceptional item||**1,978,026**|**1,829,944**|
**Reserve levels represent 14 months operating expenditure.**
The above extracts are taken from the Statement of Financial Activities and Consolidated Balance Sheet contained within consolidated accounts for the year ended 31st March 2021 which were approved on 21st September 2021. The full audited statutory accounts have been submitted to the Charity Commission and a copy can be obtained from the Charity Commission's website.
## **Financial Review - Income and Expenditure Highlights**
**Where our funds came from in 2020/21…**
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Our net incoming
£557.7k Charitable Activities
resources were
£779,105
£166.5k Donations and Legacies
£5.2k Subsidiary and Other Income
£49.7k Other Trading Activities
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How we spent our money in 2020/21…
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We spent
£66.2k
£595,860 Unrestricted Funds
on our
£529.6k
charitable work Restricted Funds
6% of our total expenditure was spent on raising funds
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**76%** of our overall income was spent on **direct charitable activity**
Covid-19 lockdowns meant we did things differently this year, mobilising all of our staff to work from home, offering basic wellbeing support and less of our complex and face-to-face services. So, whilst expenditure on charitable activity was less than previous years, we supported even more older people.
The above extracts are taken from the Statement of Financial Activities and Consolidated Balance Sheet contained within consolidated accounts for the year ended 31st March 2021 which were approved on 21st September 2021. The full audited statutory accounts have been submitted to the Charity Commission and a copy can be obtained from the Charity Commission's website.
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## **Covid-19 : Our immediate impact**
When the first lockdown began in March 2020, Age UK Mid Mersey adapted quickly to provide much needed support and reassurance to older people.
During those first few weeks of isolation, our team had already made **more than 2,000 wellbeing telephone calls** and delivered ... **almost 700 emergency food parcels**
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more than 2,000
and delivered
...
March – June 2020:
Handled
We were supported with generous
14,314 food donations from organisations
such as Nestle UK & Ireland, Booker
wellbeing calls Wholesale, Asda and Kerry Food..
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We worked in collaboration with local key partners as part of a tactical response to bring resources together to respond to urgent needs.
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Delivered
2,206
Identified and referred
food and
73 urgent support cases
wellbeing
parcels
...with a combined
Older People’s Engagement:
value of approx. £46k
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We continued to innovatively engage and consult on issues affecting older people:
* Zoom Training Session for Expert Panel * Virtual Workshops * Five Ways to Wellbeing Panel Session * Age Friendly LCR webinar * North West Ambulance “Your Call” magazine editorial - experiences of loneliness
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## **Covid-19 : Continued Wellbeing Support**
**In spite of diverting ALL of our resources to emergency support and wellbeing calls during the first lockdown, we are proud of continuing to deliver our regular wellbeing support, such as...**
## **Winter Pressures**
**340** people supported with winter pressures
**2,500** hours of support including:
- Welfare and companionship
- Information and advice
- Shopping
- Transport to hospital/
vaccination appointments
## **Living Positively**
## **Special Recognition**
**700** Wellbeing Parcels including:
We were proud to receive a **Special** Think Good Feel Good **Recognition Award from the High** Veterans packs (see p17) **Sheriff of Merseyside** for our work Support to niche groups including: supporting older people in the community… **600** older carers and to be nominated for a **Queens Award for Voluntary Service**
- **300** Veterans (see p17)
## **Healthy at Home**
**£400k** of additional benefits secured
More than **3,000** enquiries enabling older people to remain independent at home...
- **2,000** relating to provision of care in the community
- **1,500** enquiries relating to benefits and legal
- **260** Energy checks
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## **Covid-19: Proud of the difference our work has made**
**We received wonderful feedback from those we supported and their families and the smiles said it all...**
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## **Covid-19: Critical support**
**Amongst the heartfelt thank you messages from those we supported during lockdown, there were also stories of how Age UK Mid Mersey’s work identified and supported some critical needs...**
During a regular wellbeing call to a gentleman in Halton, we found him tired and stressed. He explained he was diabetic and his sugar levels had been up and down for the past week. His
GP surgery had advised him to call NHS 111 but, after trying for two days to get through, he had all but given up. With no family or neighbours to help, and no access to internet, our Wellbeing Officer offered to complete the NHS 111 online form on his behalf in an effort to get him a call back. The online advice from NHS 111 was to immediately call 999. He was taken straight to hospital and kept in for almost a fortnight.
In our follow up call, he said he was very grateful for our call as he would have continued to struggle to get through to NHS 111 and had no way of doing the online form for advice himself.
We arranged a food parcel to save him worrying about shopping while he settled back at home.
Mrs L, also from Halton, has health concerns such as arthritis and Parkinson’s disease and can get confused.
During a regular wellbeing call, she confided that, although people were delivering food, she wasn’t eating it. She was distressed because she couldn’t open the packets or work the microwave.
Our Wellbeing Officer chatted with the housing scheme she lives in and they arranged free house visits twice a day for three weeks to ensure Mrs L was having a suitable meal. We also made a referral to Halton Borough Council Adult Social Services for longer term support.
**In the 3 months from March to June 2020 alone, we identified and referred 73 urgent support cases**
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## **Covid-19 : A great big thank you!**
As well as securing much needed grants and contracts, we received so much support from organisations and volunteers and we would like to say a massive ‘Thank You’ on behalf of all of those we serve... **Thank You! Halton Borough Council * Armed Forces Covenant Fund Trust * NHS England * Steve Morgan Foundation * Age UK * Booker * Liverpool City Regional Local Enterprise Partnership * Nestle UK & Ireland * Asda St Helens * Kerry Group * St Helens Council * Comic Relief * Lord Cozens-Hardy * CAF/Martineau Family * Ravensdale Trust * Smart IT * Mason Bibby Trust * Pilkington Family Trust * Merseyside and Cheshire Fire and Rescue Service * and so many more... Plus 100 other amazing volunteers** who supported our services ...with a combined total of approximately **16,000 hours of voluntary support**
**The difference our volunteers made...** Our Wellbeing Officer noticed a marked difference in an isolated older person we matched with volunteer, Sue, for regular befriending calls telling Sue: **What a difference your calls have made! She sounded like a “ different women and seemed to be motivating herself to take small steps in the right direction.**
Ms B, from Kent, was worried about her housebound Aunt who lives alone in Halton. We arranged support for her from our amazing volunteer Andy, who volunteered early in the pandemic. Andy did her shopping to make sure she had the supplies she needed and Ms B was so impressed with the help we provided that she volunteered for her local Age UK as a thank you!
We were so grateful to the team from Merseyside and Cheshire Fire and Rescue Services who helped to deliver our Health and Wellbeing parcels.
As well as having a friendly doorstep chat, they were able to offer free smoke alarm and safe at home checks at the same time!
Working in partnership helped us reassure recipients they were not alone during lockdown and all were delighted to see friendly faces. 10
## **Transforming how we work**
Looking after older people’s mental health is just as important to us as offering practical support and, as well as adapting to working remotely and improving our digital connectivity in 2020, we have transformed the organisation around a wellbeing model.
We work hard to align our services to national and local health and social care guidance frameworks including Integrated Care System, place-based approaches and the Public Health England five key ways to wellbeing – Stay Connected, Be Active, Take Notice, Keep Learning and Give to Others – promoted through our Think Good, Feel Good campaign.
This means we offer an holistic range of health, wellbeing, care and practical services to support individuals to enjoy a positive lifestyle with more choice and control in their everyday lives.
We have developed a screening process that assesses our client’s needs, identifying any support from financial or legal to physical and social. The data we gather during this process informs our service development and resource allocation too.
To encourage physical activity and social connection, we’ve also been busy developing an exciting new range of face-toface activities and classes in local community venues.
## **Transforming our Team**
Our newly appointed CEO, working closely with the Charity’s Board of Trustees, has already made great strides in transforming the organisation, with a new structure and senior leadership team.
## **Upskilling our Team**
As well as strengthening our experienced team, we’re proud to offer our staff access to the latest training, thanks to great collaborations.
All of our staff take part in mandatory training, from safeguarding adults to fire safety. Our Wellbeing team are all working towards, or have completed, the Care Certificate and most are now qualified Mental Health First Aiders.
## **Head of Charitable Services at Age UK Mid Mersey, Bridgid Dineen, said:**
**“ complex needs, with many showing signs of mental distress, particularly Our Wellbeing Officers often come across older people with quite following the pandemic. Many would be unlikely to disclose a mental health problem outright but the Mental Health First Aid training has given our team the confidence to identify the signs, ask the right questions, offer support or raise concerns in the appropriate way.**
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## **Leading the way**
We’re proud to be breaking new ground with projects funded by organisations such as Interventions Alliance and Prosper...
## **Older Prisoner’s Programme at HMP Risley**
Since January 2021, Age UK Mid Mersey have been working with Interventions Alliance to improve older prisoners’ wellbeing, support and rehabilitation at a North West prison.
Older prisoners are the fastest-growing group in the prison population - the number over the age of 60 has increased by 243% since 2002 and is likely to continue to rise. Despite the ageing population, there are few age-appropriate programmes in prison. To address this unmet need, Interventions Alliance, Seetec’s justice and social care business division, have joined forces with Age UK Mid Mersey to pilot a new programme at HMP Risley.
The pre-retirement programme works with prisoners over the age of 50 to equip them with the skills and support to improve their rehabilitation and wellbeing. A dedicated Age UK Mid Mersey Wellbeing Officer has been working with older prisoners, encourage participation in a range of social activities to overcome isolation and promoting good mental wellbeing while in prison, as well as preparing individuals for their resettlement by providing practical support and information covering pre-retirement, health, social care, housing, pensions and benefits, and advancements in technology.
Our Wellbeing Officer has been able to liaise directly with older prisoners, providing wellbeing screening
to assess their support needs and offering tailored advice and guidance on themes such as staying healthy, getting around using public transport, applying for blue badge or bus passes and registering with a GP and dentist.
Strict lockdown restrictions at the prison due to the pandemic presented unique challenges for the project but, with the use of specially created workbooks and supporting literature, our Wellbeing Officer made great strides in assessing needs, encouraging participation and providing person-centred information and advice. With high demand for access to support, we’re pleased to report that a further round of the programme has now begun.
## **Executive Director of Justice and Social Care at Interventions Alliance, Suki Binning said:**
We are pleased to be working with Age UK Mid Mersey to ensure no group is left **“** behind, no matter their past. Older prisoners have distinct and different prison and resettlement needs. Many have served longer sentences, and have lost touch with changes in society including advances in technology. Due to institutionalisation, they may also lack the critical self-help skills and confidence to live in the community. Our programme will help individuals to overcome these barriers that can too often hold them back from successful reintegration into our communities, enabling individuals to build a better and brighter future for themselves.
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## **Leading the way**
...and working closely with GP practices in our communities...
## **Prosper Research**
Age UK Mid Mersey are one of only a handful of brand partners selected to conduct Prosper Research following a partnership between Age UK and the Universities of Leeds and Manchester. Funded by the National Institute for Health Research, the research programme aims to find out whether personalised care planning improves quality of life for older people living with frailty.
Prosper is a clinical trial working with people over aged 65 who have been selected based on strict frailty criteria. Working closely with GP practices, the study involves our specially trained Personal Independence Coordinators visiting older adults and helping them identify life changes and goals. They will encourage them to talk about the things they feel are important in life and what they would like to achieve, developing a person-centred plan of support to make things happen. The resulting plan might include, for example, help with filling out forms or getting out and about.
The Personal Independence Co-ordinator will stay in touch for as long as is needed up to a maximum of 12 weeks, setting and reviewing goals and actions along the way.
The benefits for older people who take part in the trial include:
- Increased confidence - helping people regain and maintain independence
- Decreased social isolation – linking into their community
- Promoting health and wellbeing through information and advice
- Improved safety in the home - organising safety checks, repairs and adaptions
- Supporting families and carers in stressful situations
- Help with financial security – supporting benefit claims or switching gas and electricity companies
Personalised care planning is designed to improve self-management skills, helping older people to thrive with the support of their community. As well as gathering vital data during the research that will inform coordination of GP, voluntary sector and social care services in the future, the older people taking part will be left with increased social networks, improved wellbeing and details of how to obtain further support in the future.
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## **NHSE Winter Pressures project**
Thanks to funding from NHS England and Age UK, our Wellbeing Service formed part of the NHSE Winter Pressures programme supporting almost **350** older people across St Helens, Knowsley, Halton and Warrington.
The Engagement Support we offer includes supporting patients with appointments for pre-op Covid-19 tests, collecting prescriptions, support with shopping, relevant signposting to external services and internal access to all Age UK Mid Mersey services where appropriate. This might include, for example, financial advice, benefit checks, warm homes support, wellbeing package of support, wellbeing calls and companionship. We ensure all clients are supported and openly work with other local providers, making referrals into these services when required.
Demand for the service surged as the Government’s vaccination programme rolled out, with our Wellbeing Team providing transport to vaccination appointments and accompanying those who were unable to get there alone.
Recognising the need for wider wraparound care, we developed the service further to ensure that those leaving hospital were settled at home, supported with shopping, wellbeing calls, prescription collection and follow up appointments.
Our wellbeing offer also supports them into health and community services, enabling them to overcome barriers to accessing care in a timely and effective way. Our wellbeing team also support individuals experiencing the detrimental impact of loneliness brought about by staying at home for prolonged periods of time and being cut off from social groups or gatherings as a result of lockdown restrictions.
The demand for this type of wraparound support continues to grow and Age UK Mid Mersey are working tirelessly to secure funding streams to enable this vital work to continue.
## **Just a few examples of the difference we made...**
**Mr T is 91 years old and lives in St Helens. After receiving regular calls from our Wellbeing Team, we delivered a Think Good Feel Good parcel under the Winter Pressures Programme. Mr T said: It’s been nice to meet you in person at last. You know the “ telephone calls really make a big difference, especially being stuck looking at these four walls most of the time at the moment. Years ago I did a few sky dives and raised a large amount of money, almost £20,000 for charities. I struggle with my mobility these days and it’s nice to know there are people thinking of me.** 14
## **NHSE Winter Pressures project**
## **Just a few examples of the difference we made...**
75 year old, Mr G lives alone with no family living close by. Although he is generally well, he was referred to our service for support last year by the Skin Support Team at Whiston Hospital as he needed to isolate before an operation.
As well as help with getting shopping, and collecting prescriptions, he needed support with transport to and from the hospital for his operation and follow up appointments.
With the support of one of our Wellbeing Officers, he had the reassurance that somebody cared and would be there when he received his results, as well as on his return from hospital, taking away the worry of being alone during an anxious time with his health.
**Mr G said: Age UK Mid Mersey supported me through a traumatic time. They helped me get through my treatment and had brought a smile to my “ face. Knowing that I was able to get to appointments gave me one less thing to worry about.** Our Wellbeing Team have kept in touch with Mr G with wellbeing calls, home energy advice and further transport for hospital appointments through the NHSE Programme. Mrs D is 70 years old and lives alone in St Helens. She has some health conditions affecting her mobility and strength and, with no immediate family nearby, has the support of regular carers. As she needs to use a wheelchair for longer walks and is unable to use public transport, Mrs D self-referred to our Winter Pressures service for help getting to medical appointments. Our Wellbeing Officers were delighted to support with transport to and from her appointments, as well as assisting with her wheelchair. **Mrs D said: With the help of Age UK Mid Mersey, I’ve been able to catch up with some appointments I had been putting off and the added reassurance “ has helped me feel less anxious. I don’t know what I would have done without them. Their support has really helped me to get back on track.**
Mrs D is 70 years old and lives alone in St Helens. She has some health conditions affecting her mobility and strength and, with no immediate family nearby, has the support of regular carers. As she needs to use a wheelchair for longer walks and is unable to use public transport, Mrs D self-referred to our Winter Pressures service for help getting to medical appointments.
Our Wellbeing Officers were delighted to support with transport to and from her appointments, as well as assisting with her wheelchair.
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## **Respect Campaign...UtopiAge**
**UtopiAge is a unique research programme being developed by Age UK Mid Mersey and follows on from our #DoYouSeeMe? campaign.**
#DoYouSeeMe? focussed on changing perceptions of ageing, celebrating older people’s wisdom, their lifetime of experience and the valuable contributions they still make in our society.
**UtopiAge is aspirational** – it is about providing us with rich, qualitative information that captures what over 50’s would want if they were able to ask for it; why they want it, what their expectations are and what their dreams are.
Age UK Mid Mersey are ideally placed to gather meaningful and valuable data, working with stakeholders including service users, general public, contract commissioners, local authorities, health providers and community partners. This will enable us to build a true picture of older people’s lived experience, helping us to understand how we all contribute to an inclusive community.
We often talk about the big picture and major issues affecting over 50’s – here, we are interested in the key aspects of living a quality life and equity of access; what would make this group of people happy and fulfilled in life and how this would be achieved.
Through commissioned projects, such as NHSE Winter Pressures, we have already identified a number of challenges around health equality and inclusion themes.
The new Health Equity Assessment Tool (HEAT) Executive Summary (September 2020) states that there is considerable local (and international) evidence of significant inequalities in health. These are caused by systematic, avoidable and unjust differences in health and wellbeing between different groups of people. Health inequalities may be driven by different experiences of the wider determinants of health such as environment, income and housing; differences in health behaviours; differences in social networks and self-esteem and unequal access to health services.
We expect our exciting UtopiAge project to help gather evidence of some of these differences to enable us, as professionals, to identify areas to increase access to improved services for our over 50’s.
This year saw the start of our UtopiAge work and we hope to bring you much more news as the project develops.
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## **Looking after our veterans**
Generous funding from the Armed Forces Covenant Fund Trust, enabled Age UK Mid Mersey to deliver a 6-month bespoke ‘Veterans Together’ project across our areas of reach.
With the original programme of face-to-face activities on hold due to the pandemic, the project aimed to identify veterans who were shielding or self isolating at home, offering them emergency support. This then gave us the opportunity to assess wider needs and tailor personcentred wellbeing support.
Examples of the activities and support we offered included:
- Weekly wellbeing telephone calls
- Help with form filling, disability benefits checks, applications and follow-up for progress and completion
- Regular virtual coffee mornings with other veterans, developing activities aimed at rebuilding confidence and resilience
- Access to a range of health and wellbeing services based around the five ways to wellbeing
We distributed more than **320** Veterans’ Parcels, containing mugs, branded pens, notepads, torch, tea/coffee, sweet treats, toiletries, crosswords and wellbeing information. With the help of Merseyside and Cheshire Fire Service, the deliveries were an opportunity for doorstep contact, offering reassurance and easing isolation. Mr S (90) from St. Helens lives with his wife of 47 years and has dementia. Through our wellbeing calls to them during the pandemic, we discovered Mr S is an Army Veteran so we visited him with one of our veterans parcels. We received a wonderful letter of thanks from his wife explaining just what our support **On behalf of my husband, I want to thank you for the goody bag and the certificate thanking him for his army service. We, as a family, are so proud of this and will have it displayed for all to see. A big thank you for the gifts and also what you are doing for us people who are quite frightened of the situation we are in. It is comforting to know that people care.** 17
- Information and advice on money matters, housing, local services and benefit checks
- Access to our Warmer Homes programme, NHSE Covid Winter Pressures programme and continued digital social groups
Just one example of the difference we made...
Mr S (90) from St. Helens lives with his wife of 47 years and has dementia. Through our wellbeing calls to them during the pandemic, we discovered Mr S is an Army Veteran so we visited him with one of our veterans parcels. We received a wonderful letter of thanks from his wife explaining just what our support had meant...
**Can you help?**
## **Help us with fundraising**
We need to raise £1million every year to continue providing our vital services to older people in St Helens, Halton, Knowsley and Warrington and we’re hugely grateful to all of those who fundraise for our cause.
**If you have a fundraising idea and would like to help us continue our work to support local older people, we would love to hear from you.**
## **Make a donation or leave a legacy in your will**
We rely on your support to keep helping older people in Halton, Knowsley, Warrington and St Helens. Any donation, no matter how small, is greatly appreciated. If you wish to leave a gift to Age UK Mid Mersey in your will, all you need is our charity details below:
**Age UK Mid Mersey,** The Mansion House, Victoria Park, City Road, St Helens, WA10 2UE and our **registered charity number 1003476.**
Visit our website to find out more:
**www.ageuk.org.uk/midmersey/get-involved/leave-a-legacy**
## **Get your organisation involved**
There are plenty of ways your organisation can support the Charity. Whether it’s organising your own fundraising event, running a raffle or encouraging your staff to volunteer as part of your Corporate Responsibility Programme.
With responsibility for maintaining the premises we lease at Roby Community Centre and on Runcorn high street, we are always in need of volunteers to help with maintenance, decorating and keeping the outside space tidy.
If you are interested in offering the support of your organisation, or would like to find out more, email:
**enquiries@aukmm.org.uk**
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## **Celebrating Halton’s HeroesCelebrating Halton Heroes**
As with lots of special events in 2020, the Community Kindness Awards had to be postponed several times before eventually taking place virtually in March 2021.
Working with Halton Borough Council, Halton Safeguarding Children Board, the Faith Forum and Cheshire Constabulary, Age UK Mid Mersey organised the awards to celebrate the unsung heroes who made a real difference in communities across Halton.
Once again, the event was supported by donors such as Cheshire Constabulary, Halton Housing, Healthwatch Halton and Wellbeing Enterprises, as well as generous support from Lady Anne Dodd and the Ken Dodd Foundation. Winners included:
Community - Individual: **Louise Nulty *** Community - Group: **The Sanctuary**
Private Organisation: **Quigley’s Bakery** * Young Person: **Kieron Gordon**
Community Worker: **Mal Hampson** * Under 11: **Ben Wilson**
## Special recognition: **Macaulay Lewis**
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## For information, advice or wellbeing support:
# **0300 003 1992 enquiries@aukmm.org.uk**
## **Age UK Mid Mersey (Head Office)**
The Mansion House, Victoria Park, City Road, St Helens, WA10 2UE www.ageuk.org.uk/midmersey
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Follow us on:
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Age UK Mid Mersey registered charity number **1003476** Company Registration number **02625647** Trading Company number **2913799**
Mid Mersey
ageuK
REPORT OF THE BOARD OF TRUSTEES
AND CONSOLIDATED ACCOUNTS
FOR THE YEAR ENDED
31 MARCH 2021
AGE CONCERN MID MERSEY
(Registered Number 26256471
INDEX TO THE CONSOLIDATED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2021
Page
Report of the Board of Trustees
Independent Auditors, Report
Consolidated Statement of Financial Activities
14
Consolidated Balance Sheet
15
Charity Balance Sheet
16
Cash Flow Statement
17
Notes to the Consolidated Accounts
18-32
AGE CONCERN MID MERSEY
(Registered Number 26256471
REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
The trustees are pleased to present their annual directors, report together with the consolidated financial
statements for the year ending 31 March 2021.
The financial statements complywith the CharitiesAcl 2011, the CompaniesAct 2006, the Memorandum
and Articles of Association and Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (published in October 2019).
A Message from our Chairman
There is no doubt that this accounting year has been a year like no other. The Covid-19 pandemic has
changed the lives of our staff, Trustees and the comrnunilies we serve in so many ways. The demands
on Age UK Mid Mersey's services have increased in both volume and complexity and the organisation
has had to find new ways lo deliver much needed support.
During this time, I'm extremely proud that Age UK Mid Mersey has risen to Ihe challenge. Amid the
unchartered territory of the pandemic and the uncertainty as we said goodbye to our long-standing
CEO, The Trustees, Senior Management Team, staff and volunteers, have pulled logetherto transform
the organisation, demonstrating flexibility, passion and iesilience.
Like many charities, our finance5 have been impacted this year. In the first half of 2020, we received
fantastic support from Age UK, local government, commissioners and established partners, as well as
forging brand new partnerships. We successfully secured various grant funding which also made
huge difference in sustaining the charity's services and contributed towards a comparatively healthy
balance sheet. We have truly appreciated the flexibility and understanding of our commissioners
throughout the year.
The Board have had to make difficult decisions during this period. Due to the effects of the pandemic
on the hospitality sector, we announced the closure of Age UK Trading Limited and put our much-loved
headquarters on the market. These decisions were not taken lightly bul the Trustees are confident that,
once the sale of the Mansion House is finalised, they will provide the absolute best outcomes for the
charity, allowing investment in new and innovative services and a renewed focus on our charitable
aims.
Following an interim period, Trustees were delighted to appoint our new Chief Executive, Shelley
Brown, as we approached the year end, recruiting from within the ranks of the charity. With almost 20
years, service with Age Concern Hallon and Age UK Mid Mersey, Shelley is passionate about the
charity and is already reshaping it with a new organisational structure, strengthened leadership team
and fonmard-thinking working model.
As a charity, we know we have been luckier than some with a good amount of funding helping us
through the challenges of lockdowns, but, as we emerge from the pandemic, we are aware that the
biggest financial challenges are still lo come. The second half of this accoL(nting year has seen Covid-
19 grants coming to a close, commissioners tightening their own bells and much greater competition
for every available funding pot 11 is clear that Age UK Mid Mersey will need to work much harder to
secure funding in the year lo come.
In a challenge of such magnitude as a pandemic. organisations will naturally either sink or swim. l am
extremely proud that Age UK Mid Mersey has responded by taking a collaborative approach and l am
confident that, with the professionalism and commitment of our team, together with the continued
support of our stakeholders. we can emerge stronger and more resilient for the future.
AGE CONCERN MID MERSEY
(Registered Number 2625647)
REPORT OF THE BOARD OF TRUSTEES {continuedl
FOR THE YEAR ENDED 31 MARCH 2021
Reference and Administrative Details
Charity Name:
Age Concern Mid Mersey
Charity Number:
1003476
Company Number..
2625647
Registered Office:
The Mansion House
Victoria Park
City Road
Sl Helens
Merseyside.
WA10 2UE
Directors and Trustses
The directors of the charEtable company (the charity) are ils trustees and are collectively referred lo as
the trustees.
The trustees serving during the year and since the year end were as follows..
Elected Trustees..
Mr Peter Stubbs - Chair
Mrs Susan Haden - Vice-chair
Mr John Chapman
Mr Raymond Travies
Mrs Denny Balmer (Resigned March 2021)
Dr Ivan Camphor
Mr William Arnold
Mrs Christine Mortimore
Mr Colin McKenzie
In accordance with the Articles of Association, at the Annual General Meeting the following Irustees
retire by rotation and, being eligible, offer themselves for re-election at the next AGM..
Mrs Christine Mortimore
Mr William Arnold
Mr Colin McKenzie
Key Management Personnel
Mr Mark Lunney- Chief Executive Officer and Company Secretary (Resigned October 20201
Mrs Shelley Brown - Head of HR & Finance (until October 20201, Acting Chief Executive OffIr and
Company Secretary (from October 2020 to March 2021) and permanent Chief Executive Officer and
Company Secretary (appointed April 2021}
Ms Sue Jaques - Business Transformation Manager (Terminated June 2020)
Mrs Karen Kenny - Charity Services Director (Resigned April 2020)
Mrs Bridgid Dineen
Head of Services Quality and Development (Appointed August 2020)
Mrs Yvonne Rea- Head of Services Delivery and Projects (Appointed July 20201
AGE CONCERN MID MERSEY
{Registered Number 2625647)
REPORT OF THE BOARD OF TRUSTEES (continued)
FOR THE YEAR ENDED 31 MARCH 2021
Auditors
Livesey Spottiswood
Chartered Accountants & Re9islered Auditors
17 George Street
St Helens
Merseyside. WA10 1 DB
Solicitors
Frodshams Solicitors
17119 Hardshaw Street
St Helens
Merseyside
WA10 1RB
Senior Statutory Auditor Mr D Hudd BA FCA
IMPACT AND PUBLIC BENEFIT
This report has been written in the context of the Charity Commissions guidance on public benefit.
Age Concern Mid Mersey's charitable objectives ensure that the organisations work is "to encourage,
promote and deliver a range of direct services appropriate to the needs of individual or groups of
elderly and vulnerable people., Its core purpose.
The trustees of Age Concern Mid Mersey are proud of the immense public benefit that has been
delivered this year through our services and grateful for the continued support from the many kind
donors and stakeholders involved in our work.
KEY OBJECTIVES AND ACTIVITIES
Working with and on behalf of older people in Hallon. Knowsley, St Helens and Warrington, our key
aims and objectives focus on supporting those who are aged 50+ We aim to help them continue to
live fulfilling lives in their own homes and live in an environment that promotes personal safety, social
engagement and aCtVity, maximising wellbeing and reducing the ill effects of social isolation and the
adverse impacts of ageing.
Objectives
al to encourage, promote and organise direct services appropriate to the needs of individual or groups
of people aged 50+
bl to co-operate, share and collaborate with other charities, voluntary bodies, local authorrties, NHS
providers in pursuing our charitable objectives.
c) to organise events and functions for the benefil of people within the local community and generate
income for the charity.
dl lo carry out or promote consullalion, research and analysis to improve existing services or design
new services for elderly and vulnerable people.
el to demonstrate the value and benefit of the work the charity does to our service users, and
stakeholders.
to develop, improve and change the organisation so we can continue to meet the needs of older
people both now and in the future.
AGE CONCERN MID MERSEY
(Registered Number 2625647)
REPORT OF THE BOARD OF TRUSTEES (continued)
FOR THE YEAR ENDED 31 MARCH 2021
KEY OBJECTIVES AND ACTIVITIES
Activities
a) Provide a single point of access for all clients and a unified approach to Wellbeing via a robust
screening tool with trained Wellbeing Officers, identifying the needs of clients in relation lo
Loneliness & Isolation, Mental Health & Wellbeing, Safeguarding and Accessibility lo services and
benchmarking these areas against risk indicators to allow proactive interventionlreferrals to
appropriate support.
b) Provide a quality Information and Advice resource consisting of specialist Wellbeing Officers to
provide free, confidential and impartial information and support on a range of issues relevant to
older people, such as how to access care, housing aides and adaplalions, understanding forms
and help with applying for benefits to maximise income.
c) Provide a programme of Wellbeing activities from our premises and outreach in the community
underpinned by the five ways to wellbeing (Be Active, Take Notice, Connecl wilh Others, Keep
Learning and Give lo Others), supporting a more fulfilling and independent life, easing burden on
sociallheallh services and improving physical and mental wellbeing.
d) Develop Paid for Services that enable older people to remain independent.
e} Conduct effective consultations with older people, local stakeholders and Age UK National to
address gaps in servicelprovision and to inform and shape service development across our sector.
fj Campaigning on the issues affecting older people.
g} Developing inclusive service provision in co-production with our diverse community of older people,
partners and stakeholders lo extend our reach and broaden our SLJPPOrt.
h) Building partnerships across the community so there is a web of support for older people aged
50+
i) Strategically plan and develop for the growth and longer term sustainability of the organisalion.
AGE CONCERN MID MERSEY
(Registered Number 26256471
REPORT OF THE BOARD OF TRUSTEES Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
ACHIEVEMENTS AND PERFORMANCE
People
Cleady CovicJ-19 has been the dominant factor in all of our lives over the past 12 months and the Trustees
would like to acknowledge the amazing resilience of the Age UK Mid Mersey staffing team in adapting
services quickly to provide much needed support and reassurance lo older people. During that time,
they enabled a seamless transition to homeworking overnight and allowing the organis31ion lo continue
lo operate many of our key services remotely. Within the first 4 weeks of the lockdown commencing
in March 2020, our team of staff and volunteers had made just over 2,000 wellbeing calls and delivered
700 emergency food parcels to isolated and vulnerable older people.
The organisation has gone through a major Iransfomiational change during the last year and have
adopted a new Wellbeing model based around the five ways lo wellbeing offering a holistic service via
a team of specialist, trained Wellbeing Officers. We are comrnitted to the ongoing development of our
staff team and in ensuring we provide a safe, enjoyable and welcoming place lo work whereby our staff
and volunteers are proud to sland behind our vision, objectives and brand.
Successes
Covid Response from Mar
Jun 2020 our team of staff and volunteers handled 15,000
wellbeing calls and delivered 1,200 emergency food parcels with a combined value of £24k.
The Information and Advice team handled 3,000 telephone enquiries and supported people to
claim additional welfare benefits to the sum of £400k.
260 households were supported as part of the E.O.N. Warm Homes Programme.
2.500 hours of support given via the NHSE winter pressures programme, including.. Transport
to hospital and vaccination appointments, welfare and companionship, shopping.
700 Wellbeing Parcels delivered including., Think Good Feel Good and Velerans packs.
Special recognition proud recipients of a Special Recognition Award from the High Sheriff
of Merseyside for our work supporting older people in the community and nominated for a
Queens Award for Voluntsry Service.
We continued to innovatively engage and consult on issues affecting older people., including
Zoom Training, Virtual Workshops, North West Ambulance "Your Call" magazine editorial
experiences of loneliness.
Specific support to niche groups.. 600 older carers, 300 veterans.
Our charity leads locally on safeguarding, strategic influence and dementia awareness.
Volunteers
Our volunteers have always been considered as the heart of our charity, but during this last reporting
year and in the midst of the coronavirus pandemic, this could not carry more meaning.
No words can overslale the impact of their contribution and, in the face of adversity, the sheer
willingness of individuals lo pull logether and provide practical help to those most in need has
astounded us.
During the height of the first lock down we had approx. 59 additional volunteers
providing specific Covid response support, each giving at least 6hrs support per week - ranging from
delivering emergency food and wellbeing parcels, carrying out wellbeing calls and arranging shopping
and prescription deliveries.
Sadly, we saw some of our volunteer roles cease due to the immediate closure offace to face services
as the first lockdown hit and, whilst many of these volunteers temporarily helped in different roles
supporting with our Covid response, we did find that some volunteers did not resume in their role.
AGE CONCERN MID MERSEY
(Registered Number 26256471
REPORT OF THE BOARD OF TRUSTEES Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
ACHIEVEMENTS AND PERFORMANCE
Volunteers (Continued)
However, as we look to the future we have a range of exciting opportunities that will allow volunteers
to become involved in new innovative and creative projects and we expect volunteer numbers to
increase significantly over the next 12 months.
We had approximately 100 volunteers supporting us regularly throughout the year, collectively giving a
total of 20,000 hours. Using the living wage as a basis for calculation, this equates to a contribution in
kind of £174,400 for the year.
PLANS FOR FUTURE PERIOD 2021- 2022
The fate of many charilies due to the pandemic has been grim - we are very fortunate to have thrived
and flourished during the crisis, but some of this success is bittersweet and we are not immune to the
huge challenges the charitable sector face over the coming years. The Trustees, in collaboration with
the CEO and Senior Managers of the organisalion, have recently reviewed our Core Strategic
Objectives and set out an 18 month road map that will allow us to consider and plan for future
sustainability, embrace new and innovative forms of income, and develop our services, staff,
governance and operating models.
At the heart of this are our beneficiaries and we must work in consultation and coproduction with them
and key stakeholders to determine what their needs are and how we resource them in the 'new normal,
world.
The sale of the Mansion House will play a significant role in our future sustainability and will allow us to
focus all of our resources on the Charity's work and ability to invest in new and innovative services for
older people in the community across all of our areas of benefit. At the time of preparing this report we
are in receipt of a firm offer in line with the guide price and Heads of Terms have been issued lo the
prospective purchaser. However, progress 15 al the early stages due to negotiations with St Helens
Council pertaining to the restrictive covenants attached to the property regarding future use.
FINANCIAL REVIEW
Our income for the year was £779,105 12020 - £711,857). We are extremely grateful lo the
organisations that have been able lo support us during this especially difficult year with Covid-19
support grants lolalling £146,264. This has helped lo offset the significant reduction in income of
£148,138 in respect of weddings and COnferenS, which have been suspended for the enlire year.
Our expenditure amounted to £631,21812020- £827,304). The reduction in expenditure of £196,086
is largely in relation to fundraising activities 1£134,3291 due to the suspension of weddings and
conferences.
An amount of £866,157 was recognised in the previous year in respect of the impaimient of the
carrying value of the Mansion House, St Helens following a valuation.
The resulting surplus for the year was £148,08212020 - £899,806 deficit).
For the year ended 31 March 2021 our total reserves were £1,978,026, of this, £1,246,455 was held
as unrestricted tangible fixed assets, £14,328 was held as restricted funds and the remaining balance
of £717,243 represents approximately 14 months running costs.
AGE CONCERN MID MERSEY
(Registered Number 26256471
REPORT OF THE BOARD OF TRUSTEES Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
FINANCIAL REVIEW {Continuedl
The income came from Charitable Activities (720/01, Donations and Legacies1210/0), Trading Activities
170/0) and other income (less than 1 %).
94 % (2020 _ 79 % } of our expenditure was on direct charitable activity.
Investment powers and policy
Under the Memorandum and Articles of Association, the Iruslees have unlimited powers of investment
subject only to seeking acjvice from a person or organisalion authorised under the Financial Services
Act.
Trustee's have a cautious approach to investments. They continue to monitor the deposit account
market for higher yielding accounts looking lo reallocate funds should suil3ble opportunities arise. The
return on investments of £4,982 in the year saw a decrease of £1,500 (23 % l on that received in the
previous year.
Reserves Policy
The Trustees have reviewed the charity's needs for reserves in line with the guidance issued by the
Charity Commission and have a reserves policy which is reviewed annually in accordance with
financial audit processes. The trustees believe that in addition to known commitments there is a need
to hold al least six months rLtnning costs in reserve given that the charity's SoUrS of funding are not
certain.
The policy statement provides that the Iruslees will produce annually a detailed analysis of reserves,
both restricted and unrestricted based on the audiled accounts, indicating the trustees, intentions with
regard lo the use of those reserves.
Risk
The trustees manage all risks carefully and the CEO provides a$suranS alongside a detailed risk
analysis to the board twi per year.
Bankers
The organisation has accounts in the following Banks.
Barclays Bank
19 Church Slreel
St Helens
Merseyside
WA10 1BG
United Trust Bank
1 Ropemaker Street
London
EC2Y 9AW
Redwood Bank
The Nexus Building
Letchworth Garden City
SG6 3TA
Cambridge & Counties Bank Ltd
Charnwood Court
New Walk
Leicester
LE16TE
Shawbrook Bank
Lulea House
Warley Hill Business Park
Great Warley, Brentwood
Essex, CM13 3BE
AGE CONCERN MID MERSEY
{Registered Number 26256471
REPORT OF THE BOARD OF TRUSTEES Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The company is governed by its Memorandum and Articles of Association and is limited by guarantee,
whereby every member of the company undertakes to contribute lo the assets of the company in the
event of winding up, while they are members ar within one year after they cease lo be a member, for
payment of the debts and liabilities of the company Contracted before they cease to be members, such
amounts as may be required not exceeding £1.
Appointment of trustees
The trustees (listed on page 21 are appointed by the members of the company and one third of the
trustees retires by rotation each year and may offer themselves for reelection in accordance with the
Articles of Association.
Trustee induction and training
New trustees are inducted into the Organisation by attending the same induction course as staff,
sessional workers, volunteers and placements. Additionally, trustees are offered training, given advice
and infomiation and charity commission guidance on their role & responsibilities. Trustees attend events
and visit siles regularly to facilitate their understanding of the organisation.
Organisation
The Board of Trustees administers the charity. The board meets formally with the Senior Management
Team al least six limes a year lo manage the charity's affairs receiving reports from senior employees.
In addition, they meet in January of each year lo review strategic aims and objectives. A Chief
Executive is appointed by the Iruslees to manage the day lo day operations of the charity. To facilitate
effective operations, the Chief Executive has delegated authority, within terms of delegalion approved
by the trustees, for all operational and procurement matters.
Key Management Personnel
The trustees and the senior management team comprise the key management personnel of the charity
in charge of directing and controlling, running and operating the charity on a day to day basis. All trustees
are volunteers and no trustee received remuneration in the year. Details of trustees, expenses and
related party Iransactions are disclosed in notes to the accounts.
The pay of the Chief Executive and senior staff is reviewed annually followng completion of satisfactory
performance appraisal and consideration is given for any increase in accordance with average earnings
Isubjecl to budgetary constrainlsl. In view of the nature of the charity, the directors benchmark against
pay levels of other local charities and similar Age UK brand partners in the region. The remuneration
bench-mark is the mid-point of Ihe range paid for similar roles adjusted for a weighting of up to 300/0 for
any additional responsibilities.
Risk Management
The Board of Trustees considers the major strategic, business and operational risks that the charity
faces each year when considering budgets and business planning. The CEO provides a risk report to
the board twice per year which is kept under constant review by the senior management team. The
trustees confirm that they have identified and fully understand risks to which the charity is subject and
that systems are in place to manage these risks.
AGE CONCERN MID MERSEY
(Registered Number 2625647)
REPORT OF THE BOARD OF TRUSTEES {continuedl
FOR THE YEAR ENDED 31 MARCH 2021
OVERVIEW OF GOVERNANCE
During the year, trustees have carried out their responsibilities with due diligence. They work within
their obligations under the brand partner and trading alliance agreements that are now in place with
Age UK. In April 2011, following approval by the Charity Commission and Companies House, the
organisation introdud 'Age UK Mid Mersey" as its working name. The legal entity name remains as
Age Concern Mid Mersey.
Age UK Mid Mersey is a paid up member of the Age England Association (AEAI A membership body
who represents all brand partners interest in its legal partnership with Age UK nationally.
TRUSTEES RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
Responsibilities of the Board of Trustees
The trustees {who are also the directors of Age Concern Mid Mersey for the purposes of company
law) are responsible for preparing the Trustees, Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepied Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give
a true and fair view of the slate of affairs of the charitable company and of the incoming resources and
application of resources, including the income and expenditure, of the charitable company for that
period. In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP
make judgements and estimates that are reasonable and prudent 2nd
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the company and of the group and to enable them lo
ensure that the financial statements comply with the Companies Act 2006. They are also responsible
for safeguarding the assets of the company and of the group and hence for taking reasonable steps
for the prevention and detection of fraud and other irregularities.
AGE CONCERN MID MERSEY
{Registered Number 2625647}
REPORT OF THE BOARD OF TRUSTEES (continued)
FOR THE YEAR ENDED 31 MARCH 2021
Statement as to Disclosure of Information to Auditors
In so far as the trustees are aware at the time of approving our trustees, annual report..
there is no relevant audit information, of which the group's auditor is unaware, and
the trustees, having made enquiries of fellow directors and the group's auditor that they ought
lo have individually taken, have each taken all steps the helshe is obliged to lake as a director
in order lo make themselves aware of any relevant audit information and to establish that the
auditor is aware of that information.
The Report of the Trustees, incorporating a Strategic Report was approved by the trustees as the
Company's Directors on 21 September 2021.
SIGNED BY ORDER OF THE TRUSTEES
Mr P Stubbs {Chairman)
10
AGE CONCERN MID MERSEY
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
AGE CONCERN MID MERSEY
Opinion
We have audited the financial statements of Age Concern Mid Mersey {Ihe 'parent charrtable company'l
and its subsidiaries (the 'group'l for the year ended 31 March 2021 which comprise the Consolidated
Statement of Financial Aclivilies, the Balance Sheets, the Cash Flow Statement and notes to the financial
statements, including a summary of significant accounting policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards {Uniled
Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the stale of the group's and parent charitable company's affairs as at 31
March 2021 and of its incoming resources and application of resources, including rts result for the year
then ended.,
have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting
Practice., 2nd
have been prepared in accordance with the requirements of the Companies Art 2006
Basis for opinion
We conducted our audit in accordan with Intemational Standards on Auditing (UK) (ISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit of the financial statements section of our report. We are independent of the
group in accordance with the ethical requirements that are relevant to our audit of the financial statements
in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in
accordance with those requirements. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial slalements, we have concluded that the trustees, use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating to events
or conditions that, individually or collectively, may cast doubt on the group's and parent charitable
company's ability to continue as a going concern for a period of at least twelve months from when the
financial statements are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in
the relevant sections of this report.
Other infomiation
The trustees are responsible for the other information. The other information comprises the information
included in the trustees, annual report, other than the financial slatements and our Report of the
Independent Auditors Ihereon.
Our opinion on the financial statements does not cover the other information and, exceo to the extent
otherwise explicitly slated in our report, we do no express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other infomiation is materially inconsistent with the financial
slalernents or our knowledge obtained in the audit or othemise appears to be materially misstated. If we
idenlty such material inconsistencies or apparent material misstatements, we are required to detemine
whether this gives rise lo a material misstatement in the financial statements themselves. If, based on the
work we have performed, we conclude Ihal there is a material misstatement of this other information, we
are required to report that fact. We have nothing lo report in this regard.
AGE CONCERN MID MERSEY
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
AGE CONCERN MIO MERSEY
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the infomiation given in the Report of the Trustees for the financial year for which the financial
statements are prepared is consistent with Ihe financial statements., and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and parent charitable company and its
environment obtained in the course of the audit, we have not identified material misstatements in the
Report of the Trustees.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006
requires us to report to you if, in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not been
received from branches not visited by us,. or
the parent charitable company's financial statements are not in agreement with the accounting records
and returns., or
rtain disclosures of Iruslees, remuneration specified by law are not made., or
we have not received all the infomialion and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Stalernent of Trustees, Responsibilities, the trustees {who are also the
directors of the charitable company for the purposes of company lawl are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such internal
control as the trustees detemiine is necessary to enable the preparalion of financial statements that are
free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustee5 are responsible for assessing the group's and parent
charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to
going concern and using the going concern basis of accounting unless the trustees either intend to
liquidate the group or the parent charitable company orto ase operations, or have no realistic altemalive
but to do so.
Our responsibilities for the audit of the financial ststements
Our objectives are to obtain reasonable assuran about whether the financial statements as a whole are
free from rnaterial misslatemenl, whether due lo fraud or error, and to issue a Report of the Independent
Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a
guarantee that an audit conducted in accordance with ISAS IUKI will always delect a malerial misstatement
when il exists. Misstatements can arise from fraud or error and are considered material rf, individually or
in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken
on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud is detailed below. However, the primary responsibility for the prevention and detection of
fraud rests both with those charged with governance of the entity and management.
12
AGE CONCERN MID MERSEY
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
AGE CONCERN MID MERSEY
Our approach was as follows..
Discussions with management and those involved in the financial reporting process including
consideration of known or suspected instances of non-compliance with laws and regulations central
lo the group's and parent charitable company's ability lo operate, and fraud.,
Evaluation and testing of the operational effectiveness of management's controls designed lo prevent
and delecl irregularities., and
Identifying and testing journal entries, in particular any journal entries posted with unusual account
combinations or of significant monetary amounts.
There are inherent limitations in the audit prOdureS described above. The further removed non-
compliance with laws and regulations is from the events and transactions reflected in the financial
stalemenls, the less likely we would become aware of it. Also, the risk of not delecling a material
misslalement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may
involve deliberate concealment by. for example, forgery or intentional misrepresentation, or through
collusion.
A further descnplion of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website al www.frc.or
.ukJauditorsres
onsibilities. This description forms
part of our Report of the Independent Auditors.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance wilh Chapter
3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stale to
the charitable company's members those malters we are required to state to them in an auditor's report
and for no other purpose. To the fullest extent permitted by law, we do not acpt or assume responsibility
to anyone other than the charitable company and the charitable company's members as a body, for our
audit work, for this report, or for the opinions we have formed.
Mr David Hudd BA FCA (Senior Statutory Audrtorl
For and on behalf of Livesey Spottiswood Limited
Chartered Accountants & Statutory Auditors
17 George Street
Sl Helens
Merseyside
WA10 1DB
Date:
13
AGE CONCERN MID MERSEY
{Registered Number 2625647)
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
{INCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2021
Notes
Unrestricted
Funds
Restricted
Funds
2021
Total
2020
Total
Income
Donations and Legacies
Other Trading Activities
Ir7come from Investments
Income from Charitable Activities
Other Income
166,502
49,715
4,982
32,435
180
166,502
49,715
4,982
557,726
180
19,100
213,649
6,482
461,386
525,291
Total Income
253 814
525 291
779 105
711857
Expenditure on
Raising Funds
Charitable activities
35,358
66 233
35,358
595 860
169,687
657617
529 627
Total Expenditure
101591
529 627
631218
827 304
Profrt on sale of fixed assets
Loss on disposal of investments
Gift Aid donation from Associate
Impaimient of fixed assels
196
(1)
196
49.151
32,647
866 157)
Net incomel(expenditure) for the year
152,418
{4,3361
148,082
1899,806)
Reconciliation of funds
Total funds broughtforward 1 April 2020
Totsl Funds carried forward 31 March 2021
The consolidated statement of financial activities includes all gains and losses recognised in the year.
See note 11 for the breakdown of continuing and discontinued activities.
The notes on pages 1810 32 form part of these accounts.
14
AGE CONCERN MID MERSEY
(Registered Number 2625647)
CONSOLIDATED BALANCE SHEET
AS AT 31 MARCH 2021
2021
2020
Notes
Fixed Assets
Tangible Assets
Investments
14
15
1,260,783
1,297,541
1260 783
1 297 542
Current Assets
Stock
Debtors
Cash at bank and in hand
16
17
211
76,713
717666
794,590
1,137
81,956
655 034
738,127
Current Liabilities
Creditors: Amounts falling due
within one year
18
181501
Net Current Assets
717,243
556,626
Creditors: Amounts falling due after
more than one year
19
Total Net Assets
Funds
Restricted Funds
Unrestricted funds held in fixed assets
Unrestricted general funds
Non Charitable Trading Funds
20
14,328
1,246,455
715,959
18,664
1,282,957
528,293
30
The accounts were approved by the Trustees on 21 September 2021 and signed on its behaff by.. -
Mr P Stubbs (Trusteel
Mr J Chapman (Trusteel
The notes on pages 18 to 32 form part of these accounts.
15
AGE CONCERN MID MERSEY
(Registered Number 2625647)
CHARITY BALANCE SHEET
AS AT 31 MARCH 2021
2021
2020
Notes
Fixed Assets
Tangible Assets
Investments
14
15
1,240,518
1.254,422
1240 520
1254 425
Current Assets
stock
Debtors
Cash at bank and in hand
16
17
211
76,324
715 504
792,039
100
65,020
634 252
699,372
Creditors: Amounts falling due
Within one year
18
76 082
123883
Net Current Assets
Net Assets
715957
575 489
J.829 914
Funds
Restricted Funds
Unrestricted funds held in fixed assets
Unrestricted general funds
20
14,328
1,226,190
715959
18,664
1,239,838
571412
The accounts were approved by the Trustees on 21 September 2021 and signed on its behalf by.
Mr P Stubbs {Trustee)
Mr J Chapman (Trustee)
The notes on pages 18 to 32 form part of these accounts.
16
AGE CONCERN MID MERSEY
(Registered Number 2625647)
CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2021
2021
2020
Note
Cash Flow from operation activities
Cash generated from operations
57,454
4,766
Cash Flow from investing activities:
Sale of tangible fixed assets
Interest received
196
4982
65,479
Net Cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and Cash equivalents at 1 April
2020
578 307
Totsl cash and cash equivalents at 31
March 2021
Note 1
Reconciliation of net incomellexpenditure) to net cash flow from operating activities
2021
2020
Net IncomellexpendituI for the reporting
period las per the statement of financial
activities)
Adjustments for..
Depreciation charges
Gain on sale of tangible fixed assets
Loss on disposal of investments
Impairment of tangible fixed assets
Investment income
Decreaselllncrease} in stocks
Decreasel{Increasel in debtors
IDecrease)Ilncrease in creditors
Net cash provided by operating
Activities
148,082
(899,8061
36,758
1196)
29,617
{49,1511
866,157
{6,482}
1,724
49,402
14,982}
926
5,243
128 378
17
AGE CONCERN MID MERSEY
(Registered Number 2625647}
NOTES TO THE CONSOLIDATED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting Policies
General infomiation and basis of preparation
The charity is a company limited by guarantee and has no share capital. In the event of the charity being
wound up, the liability in respect of the guarantee is limited lo £1 per member of the charity.
Basis of preparing the accounts
The charity constilules a public benefit entity as defined by FRS 102. The financial statements have
been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland {FRS 102), the Charities Act 2011,
the Companies Act 2006 and UK Generally Accepted Practice.
The financial statements are prepared on a going concern basis under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are sel out
below. These policies have been consistently applied to 311 years presented unless otherwise slated.
Income Recognition
All incoming resources are included in the Statement of Financial Activities {SoFA) when the charity is
legally entitled to the income afler any performance conditions have been met, the amount can be
measured reliably and it is probable that the income will be received.
For donations to be considered the charity will have been notified of the amounts and the settlement dale
in writing. If there are conditions attached lo the donation and this requires a level of performan before
enlillement can be obtained then income is deferred until those conditions are fully met or the fulfilmenl
of those conditions is within the control of the charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair value when
their economic benefit is probable, it can be rneasured reliably and the charity has control over the item.
Fair value is detemiined on the basis of the value of the gift lo the charity. For example, the amount the
charity would be willing to pay in the open market for such facilities and service. A corresponding amount
is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102}.
Further detail is given in the Trustees Annual Report.
Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in
stock and donations in the financial statements upon reIPt. If it is impracticable to assess the fair value
at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is
recognised as a component of donations when it is distributed and an equivalent amount recognised as
charitable expenditure.
Gifts in kind donated for resale are included in 'income from other trading activities,. Where it is
impracticable to value the item due to the volume of low value items they are not recognised in the
financial statements until they are sold.
Fixed asset gifls in kind are recognised when re1vable and are included al fair value. They are not
deferred over the life of the asset.
18
AGE CONCERN MID MERSEY
(Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS {continuedl
FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting policies Icontinuedl
Income Recognition Icontinuedl
For legacies, entitlement is the earlier of the charity being notified of an impending distributlDn or the
legacy being received. At this point income is recognised. On occasion legacies will be notified to the
charity however il is not possible to measure the amount expected to be distributed. On these occasions,
the legacy is treated as a conlingenl asset and disclosed.
Income from trading activities includes income earned from fundraising events and trading activities to
raise funds for the charity. Income is received in exchange for supplying goods and ServIS in order to
raise funds and is recognised when entillement has occurred.
The charity reiVeS grants in respect of various projects. Income from govemment and other grants is
recognised al fair value when the charity has entitlement after any performan conditions have been
met, it is probable that the income will be received and the amount can be measured reliably. If entitlement
is not mel then these amounts are deferred.
Investment Income
Inleresl on funds held on deposit is included when re1vable and amounts can be measured reliably by
the charity," this is normally upon notification of the interest paid or payable by the bank.
Fund Accounting
Unrestricted funds are available to spend on activities thal further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion
to sel aside to use for a specific purpose. Restricted funds are donations which the donor has specified
are lo be solely used for particular areas of the Charty,$ work or for specific service provisions projects
being undertaken by the Charity.
Expenditure and irrecoverable VAT
Expenditure is recognised once there is legal or constructive obligation to make a payment to a third
party, it is probable that settlement will be required and the amount of the obligation can be measured
reliably. All expenditure is accounted for on an accruals basis under the fo15owing headings'.-
Cost of raising funds comprises of fundraising costs incurred in seeking donations and legacies,. costs of
fundraising activities including the cost of goods sold, shop costs, commercial trading and their associated
support costs. Fundraising costs do not include the costs of disseminating information of support of the
charitable activities.
Expenditure on charitable activities inGILJdes the costs of providing care and support, community seNices
and other educational activities undertaken to further the purposes of the charity and their associated
support costs. Irrecoverable VAT is charged as a separate cost within expendrture on charitable activities.
Support costs comprise those costs which are incurred directly in support of expenditure on the objects
of the charity and includes governance costs, finance and Offi costs.
Support costs are allocated lo each of the activities on one of the following bases.. either floor space, staff
time or staff headcounl depending on the nature of the support costs, to best allocate Ihe costs to each
attributable heading.
19
AGE CONCERN MID MERSEY
(Registered Number 2625647)
NOTES TO THE CONSOLIDATED ACCOUNTS Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting Policies (continued)
Expenditure and irrecoverable VAT (continued}
Costs are allocated betseen direct charitable and other expenditure according to the nature of the cost.
Where items involve more than one category, they are apportioned between the categories according to
the nature of the cost.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Operating leases
The charity classifies the lease of printing equipment and office space as operating leases", the title
remains with the lessor. Rental charges are charged on a slraighl line basis over the lerm of the lease.
Tangible fixed assets
Fixed assets are capitalised at cost, where acquired, or management's approximate valuation of cost
where donated. Individual fixed assets costing £1,000 or more are capitalised at cost, depreciation is
provided on all tangible fixed assets at rates calculated lo write off the cost, less estimated residual value
of each asset on a systematic basis over ils expected useful lrfe as follows..
Asset Category
Land
Buildings & leasehold improvements
Equipment
Furniture, fixtures & frttings
Motor vehicles
Annual rate
not provided
200/010 330/0 on cost
200/0 to 330/0 on cost
200/0 on cost
Assets are reviewed for any indication that the asset may be impaired al each balance sheel date. If
such indication exists, the recoverable amount of the asset is estimated and compared to the carrying
amount. Where the carrying amount eXedS its recoverable amount, an impairment loss is recognised
in the statement of financial activities.
Stock
Stocks are stated al the lower of cost and estimated selling price less costs lo complete and sell. Cosl
includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present
location and condition. Cost is calculated using the average cost formula. Provision is made for
damaged, obsolete and slow-moving stock where appropriate.
Debtors
Trade and other debtors are recognised atthe settlement amount. Prepayments are valued at the amount
prepaid after taking account of any trade discounts due.
Cash at bank and cash equivalent
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably. CdItorS and provisions are normally recognised at
their settlement amount after allowing for any trade discounts due.
20
AGE CONCERN MID MERSEY
{Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting Policies Icontinuedl
Financial instruments
The charity only has financial assets and financial liabilities of the kind that qualify as basic financial
instruments. Basic financial instruments are recognised at their transaction value.
Pensions
Age Concern Mid Mersey operates a defined contribution plan for the benefit of certain employees.
Contributions are charged in the Statement of Financial Activities.
2. Financial performance of the charity
The Consolidated Statement of Financial Activities includes the results of the Charity's wholly owned
subsidiary which operates, from the Mansion House site, a Bistro and Coffee Shop,. Wedding and Social
Functions as well as the provision of conferen and Hospitality seNices.
The summary financial performance ofthe charity alone is..
2021
2020
Incoming resources
Grft Aid from subsidiary company
778,133
13
778,146
591,024
6750
597,774
Expenditure on raising funds
Expenditure on charitable activities
123,158}
628 620
1651,7781
{46,703}
666 531
{713,2341
Profrt on sale of tangible fixed assets
Loss on disposal of investments
Share of operating profits in Associate
Impaiment of tangible fixed assets
196
49,151
32,647
866 157
Net loutgoing)lincoming resources forthe year
126,563
1899.8191
Total funds brought forward
Total funds carried forward
Represented by:
Restricted income funds
Unrestricted Funds held in fixed assets
Unrestricted Income Funds
1829 914
2 729 733
14,328
18,664
1,226,190
1,239,838
715.959
571412
1956 477 IiI2L4
21
AGE CONCERN MID MERSEY
(Registered Number 2625647)
NOTES TO THE CONSOLIDATED ACCOUNTS Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
3. Donations & Legacies
Unrestricted
Funds
Restricted
Funds
2021
2020
Donations:
Sundry Donations
Gift Aid
9,736
9,736
14,431
669
Legacies:
10,500
10,500
4,000
Covid-19 Support Grants:
Rotary Club of Rainhill
Steve Morgan Foundation
Community Foundation
Austin & Hope
Age UK Brand Payment
St Helens MBC
Hallon MBC
Knowsley M8C
Cheshire Community
The Running Bee Foundation
Age UK Emergency Payment
PCC Cheshire
Torus Foundation
PH Hold Foundation
Groundworks
Sir Ken Dodd Foundation
Age UK
Job Retention Scheme
1,500
25.000
5,000
1,000
10,000
40,000
20,000
10,000
4,000
1,000
10,000
5,000
3,000
2,000
500
1,000
414
1,500
25,000
5,000
1,000
10,000
40,000
20,000
10,000
4,000
1,000
10,000
5,000
3,000
2,000
500
1,000
414
Of the £19,100 received in 2020, £18,600 was unrestricted funds and £500 was restricted.
4. Other Trading Activities
Rental Income
Lottery
Fundraising
Other Trading
Gross Income Trading Company
3,558
26,835
2,147
366
3,558
26,835
2,147
366
19,972
12,727
15,158
845
The £213,649 received in 2020 related entirely to unrestricted funds.
22
AGE CONCERN MID MERSEY
(Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS (continued)
FOR THE YEAR ENDED 31 MARCH 2021
5. Income frorn Charitable Activities
Unrestricted Restricted
Funds
Funds
2021
2020
St Helens MBC
Halton CoLJncil
Bradford Teaching Hospital
Knowsley Borough Council
Age UK
Alzheimer's Society
Cheshire Police
Service User Fees
Wirral CCG
Groundworks UK
Halton LLG
National Energy Action
86,552
169,194
16,744
19,500
228,301
86,552 104,539
169,594 182,708
16,744
19,500
255,967
400
27,666
57,406
3,052
5,000
5,000
4,369
4,369
87,259
3,190
2,500
2,700
Of the £461,386 received in 2020, £362,406 was restricted funds and £98,980 was unrestricted.
6. Other Income
Unrestricted Restricted
Funds
Funds
2021
2020
Sundry Income
The £11,240 received in 2020 related entirely to unrestricted funds.
7. Expenditure on Raising Funds
Unrestricted Restricted
Funds
Funds
2021
2020
Wages and Social Security
Telephone
Advertising & promotion
Catering costs
Legal and professional fees
Cleaning & sundry
Support costs {Note 9}
Trading Company expenditure
(see below)
18,321
354
45
18,321
354
45
34,524
134
137
81
668
418
10,741
122 984
60
105
4,272
60
105
4,272
12 200
The £169.687 expended in 2020 related entirely lo unrestricted funds.
Trading company expenditure shown above is nel of all inter company re-charges.
23
AGE CONCERN MID MERSEY
{Registered Number 2625647)
NOTES TO THE CONSOLIDATED ACCOUNTS (continued)
FOR THE YEAR ENDED 31 MARCH 2021
8. Expenditure on Charitable Activities
Unrestricted Restricted
Funds
Funds
2021
2020
Wages and Social Security
Repairs & renewals
Rent and room hire
Telephone
Printing, stationery & postage
Advertising & promotions
Heat, Light & Water
Insuran
Catering costs
Motor & travel costs
Training costs
Tutor fees and materials
Cleaning & sundry
Depreciation
Support cosls (Note 9}
10,193
130,798
180
140,991 218,947
180
143
2,103
8,414
668
297
580
134
520
1,084
7,167
8,330
1.228
620
256
26,397
3,992
17,480
3,170
13,756
3,857
1,217
353 773
2,103
668
580
520
7,167
1,228
256
3,794
198
6,093
1941
445
984
256
389 918
6.538
890
256
430 491
Of the £657,617 expended in 2020, £368,382 was restricted funds and £289,235 was unrestricted.
9. Analysis of Governance and Support Costs
General Support
Raising Charitable
Funds
Activities
Governance
Function
2021
2020
99/.
268,964 271,681
11,589
11,706
42,825
43,257
8,714
8,802
23,126
23,360
5,409
5,464
3,508
3,543
2,269
2,292
7,155
7,227
Wages and Social Security
Irrecoverable VAT
Repairs & renewals
Rent and room hire
Heat, light and water
Telephone
Printing, stationery and poslage
Advertising and promotion
Insuran
Catering costs
Motor and travel costs
Training costs
Audit & Accountancy
Legal and professional fees
Cleaning and sundry
Depreciation
Total Governance & Support Costs
2,717
117
432
88
234
55
35
23
72
235,569
6,264
15,027
8,398
38,757
2,974
3,668
1,404
9,730
596
5,944
796
2,833
804
2,862
7,604
6,121
11,388
28 649
29
7,604
6,502
3,572
6,621
61
114
287
6,060
11,274
The trustees have considered the support costs and the above allocations are based on estimated
percentages for each category.
24
AGE CONCERN MID MERSEY
(Registered Number 2625647}
NOTES TO THE CONSOLIDATED ACCOUNTS (continued)
FOR THE YEAR ENDED 31 MARCH 2021
10. Cornmercial Trading Operations in Trading Subsidiary
The wholly owned trading subsidiary Age Concern Mid Mersey Trading Limited is incorporated in the
United Kingdom (Company Number 02913799) and pays all its taxable profits to the charity under
the gift aid scheme. Age Conrn Mid Mersey Trading Limited operated the Bistro, Orangery and all
commercial trading operations.
The impact of the coronavirus pandemic had a significant impact on the trading subsidiary during
the year and the company ceased lo trade on 30 September 2020.
The Charity owns the entire share caprtal of 2 ordinary shares of £1 each. A summary ofthe trading
results is shown below.
The summary financial performan ofthe subsidiary alone is..
2021
2020
Tumover
Cost of sales and administrative expenses
16,700
164,882
158 184
Operating Profit
Interest receivable
1,258
6,698
65
Profit for the year in subsidiary
Amount gifted to the charity
The assets and liabilities of the subsidiary were..
Fixed Assets
Current assets
Credrtors.. amounts falling due within one year
Creditors.. amounts falling due after more than one year
Total net assets
43,119
2,551
76,470
(1,2651 (95,3331
24 224
Aggregate share capital and reserves
25
AGE CONCERN MID MERSEY
(Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS {continued)
FOR THE YEAR ENDED 31 MARCH 2021
11. Continuing and Discontinued Activities
Following the cessation of trading of Age Concern Mid Mersey Trading Limited, the table below
summarises the group's continuing and discontinued activities.
Continuing Discontinued
Activities
Activities
Total
Income
Donations and Legacies
Other Trading Activities
Income from Investments
Income from Charitable Activities
Other Income
166,502
32,906
4,982
557,726
180
166,502
49,715
4,982
557,726
180
16,809
Total Income
762 296
779 105
Expenditure on
Raising Funds
Charitable Activities
23,158
595 860
12,200
35,358
595 860
619018
631218
Profit on sale of fixed assets
Loss on disposal of Investments
196
11
196
Net income for the year
143473
148082
12. Taxation
No UK Corporation Tax arose on trading activities undertaken by the charity's subsidiary Age
Concern Mid Mersey Trading Limited in either the current or previous year.
26
AGE CONCERN MID MERSEY
(Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
13. Staff Costs- Charity
Group
Charity
2020
2021
2020
2021
Wages and salaries
Social security costs
Pension contribution
392,093
25,207
22 973
481,678
24,003
383,479
24,964
438,628
22,775
27 635
The average monthly number of employees ofthe charitable company analysed by function was.. -
Group
2020
Charity
2020
2021
2021
Raising Funds
Charitable activities
25
26
34
42
25
26
34
35
No employee earned £60,000 per annum or more and the Trustees did not re1ve any emoluments
during either year. The Trustees received £Nil in total throughout the year for Ihe reimbursement of
general expenses.12020 - £Nil}.
The key management personnel of the group are comprised of the senior management team. The
total remuneration paid in respect of the groups key managerial personnel was £142,432. 12020
£141,750).
27
AGE CONCERN MID MERSEY
{Registered Number 2625647)
NOTES TO THE CONSOLIDATED ACCOUNTS (continued)
FOR THE YEAR ENDED 31 MARCH 2021
14. Tangible Fixed Assets
Freehold
& Long
Leasehold Land
and Buildings
Furniture
Fixtures
& Fittings
Motor
Vehicles
Equipment
Total
Grou
At Cost
At 1 April 2020
Disposals
At 31 March 2021
1,300,000
12,764
41,071
1,000 1.354,835
117E4.
83
Depreciation
At 1 April 2020
Charge for the year
Eliminated
At 31 March 2021
10,312
32,140
10,454
1,848
35,528
2,770
1,000
57,294
36,758
Net Book Value
Al 31 March 2021
At 31 March 2020
97
At Cost
At 1 April 2020
Additions
Disposals
At 31 March 2021
1,259,459
15,000
9,782
13,367
1,000 1,283,608
15,000
Depreciation
At 1 April 2020
Charge for the year
Eliminated
At 31 March 2021
7,347
27,056
7,472
1,848
13,367
1,000
29,186
28,904
Net Book Value
At 31 March 2021
At 31 March 2020
422
28
AGE CONCERN MID MERSEY
(Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS (continued)
FOR THE YEAR ENDED 31 MARCH 2021
15. Fixed Asset Investments
2021
2020
Unlisted investments were as follows..
Charity
Al 1 sl April 2020 & 31, March 2021
Group
151 April 2020 and 31, March 2021
The charity's investments at the balance sheet date in the share capital of companies include the
following_.
Subsidiary Company
Age Concern Mid Mersey Trading Limited
Nature of business.. LInsed restaurant and events catering activities
Class of Shares
Ordinary
No of Shares
holding
100
2021
2020
Aggregate capital and reserves
ProfiU{Lossl for the year
1,286
1,267
32
6,763
Age Concern Mid Mersey Trading Limited ceased trading on 30 September 2020
29
AGE CONCERN MID MERSEY
(Registered Number 2625647)
NOTES TO THE CONSOLIDATED ACCOUNTS {¢ontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
Group
Charity
2020
2021
2020
2021
16.
Stock
Stock
17.
Debtors
Group
Charity
2020
2021
2020
2021
Trade debtors
38,039
62.914
38,039
9,324
VAT Recoverable
Amounts owed by group company
Prepayments
Amounts owed by Associated company
Other Debtors and Accrued income
1,889
1,889
37,715
11,236
4,725
131
&S.Q2Q
38,285
12,297
4,725
131
38,285
389
71
Included within group trade debtors are amounts falling due after more than one year amounting to
£Nil (2020 - £11,900).
18.
Creditors: Amounts falling
due within one year
Group
Charity
2021
2020
2021
2020
Trade creditors
Social security and other taxes
Accruals and deferred income
Other creditors
20,628
5,701
50,730
288
20,642
10,421
150,438
20,613
5,701
49,480
288
18,136
7,101
98,646
19.
Creditors: Amounts falling
due after more than one year
Group
Charity
2021
2020
2021
2020
Accruals and deferred income
30
AGE CONCERN MID MERSEY
(Registered Number 2625647)
NOTES TO THE CONSOLIDATED ACCOUNTS (continued)
FOR THE YEAR ENDED 31 MARCH 2021
20.Restricted Funds
Movement in Resources
Balance
at
Incoming Expenditure
31.03.20 Resources
& Transfers
Balance
at
31.03.21
St Helens MBC
Hallon Council
86,552
169,194
86,552
169,194
Age UK
Halton CCG
Bradford Teaching Hospitals
Knowsley Borough Council
14,584
2,700
228,301
228,557
2,700
16,744
19,500
14,328
16,744
19,500
Cheshire Police
Funds received from St Helens MBC towards the provision of Positive Living Setvices and Social
Inclusion Services.
Funds received from Halton Council towards provision of Office Based Information Service, Slay
Safe, Participation Groups and Halton Older People's Empowerment Network
Funds from Age UK towards various areas of support.,
In partnership with NHS England and Improvement, providing much needed capacity with
Winter Pressures and safe discharge from hospital with communily-based interventions to
support recovery al home and prevent Ire)admission.
Regional Covid Emergency Planning and Recovery
BeneflS take up programme
Garage Conversion to Cornrnunity Hub Studio in St Helens (Phylis Pope}
Funds received from Age UK towards Garage Conversion lo Community Hub Studio (St Helens),
Benefits Take Up Programme, Winter Pressures and Regional Emergencies.
Funds received from Bradford Teaching Hospitals towards improving quality of life for older people
with frailty.
Funds received from Hallon CCG towards Social Prescribing programme.
Funds received from Knowsley Borough Council towards Armed Forces Veterans, support.
Funds received from Cheshire Police towards Good Neighbour scheme and Staying Safe in the
Local Community.
31
AGE CONCERN MID MERSEY
(Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
21. Analysis of Group Net Assets by Fund
Tangible
Fixed
Assets
Current
Assets
Creditors
Total
Restricted funds
Unrestricted funds
14,328
1 246 455
14,328
1963 698
794 590
22. Pension Costs
The charity contributes lo defined contribution pension schemes all of which are qualifying
workplace pension schemes with regards to auto enrolment. The organisation is compliant with
regards the legislation around auto enrolmenl with eligible employees being enrolled at the staging
date11 October 2015). The charge for Ihe year was £22,973 {2020- £29,183).
23. Operating Lease Commitments
Al 31 March 2021. the group had annual commitments under non-cancellable operating leases as
set out below.. -
Group
Charity
2021
2020
2021
2020
Operating Leases which expire..
Within one year
Between two and five years
1,152
1,152
24. Related Party Transactions
The charity held one and a half £1 shares in Age UK Merseyside Trading Ltd, a company
registered in England & Wales number 7726737, with an issued share capital of three £1 ordinary
shares until it was dissolved in the year.
The transfer under gift aid of the trading profits of Age UK Merseyside Trading Ltd to the charity
was £Nil {2020 - £32,647) of which £Nil was outstanding as at 31 March 2021 12020- £4,725).
During the year the charity purchased the fixed assets of Age Concern Mid Mersey Trading Ltd for
£15,000.
Also during the year the charity wrote off £32,75912020 £8,914) in respect of a loan provided in
a previous year lo its subsidiary Age Concern Mid Mersey Trading Ltd.
Connected charities
Age UK Mid Mersey is a member of Age England Association which includes a large number of
connected charities working around the UK. The charitable company and ils subsidiary (Age UK
Mid Mersey Trading Ltd} hold licenses to use the Age UK name and logo for an unlimited period
so long as they meet the conditions of use in lerms of standards and procedures within the
organisations.
32
Mid Mersey
ageuK
REPORT OF THE BOARD OF TRUSTEES
AND CONSOLIDATED ACCOUNTS
FOR THE YEAR ENDED
31 MARCH 2021
AGE CONCERN MID MERSEY
(Registered Number 26256471
INDEX TO THE CONSOLIDATED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2021
Page
Report of the Board of Trustees
Independent Auditors, Report
Consolidated Statement of Financial Activities
14
Consolidated Balance Sheet
15
Charity Balance Sheet
16
Cash Flow Statement
17
Notes to the Consolidated Accounts
18-32
AGE CONCERN MID MERSEY
(Registered Number 26256471
REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
The trustees are pleased to present their annual directors, report together with the consolidated financial
statements for the year ending 31 March 2021.
The financial statements complywith the CharitiesAcl 2011, the CompaniesAct 2006, the Memorandum
and Articles of Association and Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (published in October 2019).
A Message from our Chairman
There is no doubt that this accounting year has been a year like no other. The Covid-19 pandemic has
changed the lives of our staff, Trustees and the comrnunilies we serve in so many ways. The demands
on Age UK Mid Mersey's services have increased in both volume and complexity and the organisation
has had to find new ways lo deliver much needed support.
During this time, I'm extremely proud that Age UK Mid Mersey has risen to Ihe challenge. Amid the
unchartered territory of the pandemic and the uncertainty as we said goodbye to our long-standing
CEO, The Trustees, Senior Management Team, staff and volunteers, have pulled logetherto transform
the organisation, demonstrating flexibility, passion and iesilience.
Like many charities, our finance5 have been impacted this year. In the first half of 2020, we received
fantastic support from Age UK, local government, commissioners and established partners, as well as
forging brand new partnerships. We successfully secured various grant funding which also made
huge difference in sustaining the charity's services and contributed towards a comparatively healthy
balance sheet. We have truly appreciated the flexibility and understanding of our commissioners
throughout the year.
The Board have had to make difficult decisions during this period. Due to the effects of the pandemic
on the hospitality sector, we announced the closure of Age UK Trading Limited and put our much-loved
headquarters on the market. These decisions were not taken lightly bul the Trustees are confident that,
once the sale of the Mansion House is finalised, they will provide the absolute best outcomes for the
charity, allowing investment in new and innovative services and a renewed focus on our charitable
aims.
Following an interim period, Trustees were delighted to appoint our new Chief Executive, Shelley
Brown, as we approached the year end, recruiting from within the ranks of the charity. With almost 20
years, service with Age Concern Hallon and Age UK Mid Mersey, Shelley is passionate about the
charity and is already reshaping it with a new organisational structure, strengthened leadership team
and fonmard-thinking working model.
As a charity, we know we have been luckier than some with a good amount of funding helping us
through the challenges of lockdowns, but, as we emerge from the pandemic, we are aware that the
biggest financial challenges are still lo come. The second half of this accoL(nting year has seen Covid-
19 grants coming to a close, commissioners tightening their own bells and much greater competition
for every available funding pot 11 is clear that Age UK Mid Mersey will need to work much harder to
secure funding in the year lo come.
In a challenge of such magnitude as a pandemic. organisations will naturally either sink or swim. l am
extremely proud that Age UK Mid Mersey has responded by taking a collaborative approach and l am
confident that, with the professionalism and commitment of our team, together with the continued
support of our stakeholders. we can emerge stronger and more resilient for the future.
AGE CONCERN MID MERSEY
(Registered Number 2625647)
REPORT OF THE BOARD OF TRUSTEES {continuedl
FOR THE YEAR ENDED 31 MARCH 2021
Reference and Administrative Details
Charity Name:
Age Concern Mid Mersey
Charity Number:
1003476
Company Number..
2625647
Registered Office:
The Mansion House
Victoria Park
City Road
Sl Helens
Merseyside.
WA10 2UE
Directors and Trustses
The directors of the charEtable company (the charity) are ils trustees and are collectively referred lo as
the trustees.
The trustees serving during the year and since the year end were as follows..
Elected Trustees..
Mr Peter Stubbs - Chair
Mrs Susan Haden - Vice-chair
Mr John Chapman
Mr Raymond Travies
Mrs Denny Balmer (Resigned March 2021)
Dr Ivan Camphor
Mr William Arnold
Mrs Christine Mortimore
Mr Colin McKenzie
In accordance with the Articles of Association, at the Annual General Meeting the following Irustees
retire by rotation and, being eligible, offer themselves for re-election at the next AGM..
Mrs Christine Mortimore
Mr William Arnold
Mr Colin McKenzie
Key Management Personnel
Mr Mark Lunney- Chief Executive Officer and Company Secretary (Resigned October 20201
Mrs Shelley Brown - Head of HR & Finance (until October 20201, Acting Chief Executive OffIr and
Company Secretary (from October 2020 to March 2021) and permanent Chief Executive Officer and
Company Secretary (appointed April 2021}
Ms Sue Jaques - Business Transformation Manager (Terminated June 2020)
Mrs Karen Kenny - Charity Services Director (Resigned April 2020)
Mrs Bridgid Dineen
Head of Services Quality and Development (Appointed August 2020)
Mrs Yvonne Rea- Head of Services Delivery and Projects (Appointed July 20201
AGE CONCERN MID MERSEY
{Registered Number 2625647)
REPORT OF THE BOARD OF TRUSTEES (continued)
FOR THE YEAR ENDED 31 MARCH 2021
Auditors
Livesey Spottiswood
Chartered Accountants & Re9islered Auditors
17 George Street
St Helens
Merseyside. WA10 1 DB
Solicitors
Frodshams Solicitors
17119 Hardshaw Street
St Helens
Merseyside
WA10 1RB
Senior Statutory Auditor Mr D Hudd BA FCA
IMPACT AND PUBLIC BENEFIT
This report has been written in the context of the Charity Commissions guidance on public benefit.
Age Concern Mid Mersey's charitable objectives ensure that the organisations work is "to encourage,
promote and deliver a range of direct services appropriate to the needs of individual or groups of
elderly and vulnerable people., Its core purpose.
The trustees of Age Concern Mid Mersey are proud of the immense public benefit that has been
delivered this year through our services and grateful for the continued support from the many kind
donors and stakeholders involved in our work.
KEY OBJECTIVES AND ACTIVITIES
Working with and on behalf of older people in Hallon. Knowsley, St Helens and Warrington, our key
aims and objectives focus on supporting those who are aged 50+ We aim to help them continue to
live fulfilling lives in their own homes and live in an environment that promotes personal safety, social
engagement and aCtVity, maximising wellbeing and reducing the ill effects of social isolation and the
adverse impacts of ageing.
Objectives
al to encourage, promote and organise direct services appropriate to the needs of individual or groups
of people aged 50+
bl to co-operate, share and collaborate with other charities, voluntary bodies, local authorrties, NHS
providers in pursuing our charitable objectives.
c) to organise events and functions for the benefil of people within the local community and generate
income for the charity.
dl lo carry out or promote consullalion, research and analysis to improve existing services or design
new services for elderly and vulnerable people.
el to demonstrate the value and benefit of the work the charity does to our service users, and
stakeholders.
to develop, improve and change the organisation so we can continue to meet the needs of older
people both now and in the future.
AGE CONCERN MID MERSEY
(Registered Number 2625647)
REPORT OF THE BOARD OF TRUSTEES (continued)
FOR THE YEAR ENDED 31 MARCH 2021
KEY OBJECTIVES AND ACTIVITIES
Activities
a) Provide a single point of access for all clients and a unified approach to Wellbeing via a robust
screening tool with trained Wellbeing Officers, identifying the needs of clients in relation lo
Loneliness & Isolation, Mental Health & Wellbeing, Safeguarding and Accessibility lo services and
benchmarking these areas against risk indicators to allow proactive interventionlreferrals to
appropriate support.
b) Provide a quality Information and Advice resource consisting of specialist Wellbeing Officers to
provide free, confidential and impartial information and support on a range of issues relevant to
older people, such as how to access care, housing aides and adaplalions, understanding forms
and help with applying for benefits to maximise income.
c) Provide a programme of Wellbeing activities from our premises and outreach in the community
underpinned by the five ways to wellbeing (Be Active, Take Notice, Connecl wilh Others, Keep
Learning and Give lo Others), supporting a more fulfilling and independent life, easing burden on
sociallheallh services and improving physical and mental wellbeing.
d) Develop Paid for Services that enable older people to remain independent.
e} Conduct effective consultations with older people, local stakeholders and Age UK National to
address gaps in servicelprovision and to inform and shape service development across our sector.
fj Campaigning on the issues affecting older people.
g} Developing inclusive service provision in co-production with our diverse community of older people,
partners and stakeholders lo extend our reach and broaden our SLJPPOrt.
h) Building partnerships across the community so there is a web of support for older people aged
50+
i) Strategically plan and develop for the growth and longer term sustainability of the organisalion.
AGE CONCERN MID MERSEY
(Registered Number 26256471
REPORT OF THE BOARD OF TRUSTEES Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
ACHIEVEMENTS AND PERFORMANCE
People
Cleady CovicJ-19 has been the dominant factor in all of our lives over the past 12 months and the Trustees
would like to acknowledge the amazing resilience of the Age UK Mid Mersey staffing team in adapting
services quickly to provide much needed support and reassurance lo older people. During that time,
they enabled a seamless transition to homeworking overnight and allowing the organis31ion lo continue
lo operate many of our key services remotely. Within the first 4 weeks of the lockdown commencing
in March 2020, our team of staff and volunteers had made just over 2,000 wellbeing calls and delivered
700 emergency food parcels to isolated and vulnerable older people.
The organisation has gone through a major Iransfomiational change during the last year and have
adopted a new Wellbeing model based around the five ways lo wellbeing offering a holistic service via
a team of specialist, trained Wellbeing Officers. We are comrnitted to the ongoing development of our
staff team and in ensuring we provide a safe, enjoyable and welcoming place lo work whereby our staff
and volunteers are proud to sland behind our vision, objectives and brand.
Successes
Covid Response from Mar
Jun 2020 our team of staff and volunteers handled 15,000
wellbeing calls and delivered 1,200 emergency food parcels with a combined value of £24k.
The Information and Advice team handled 3,000 telephone enquiries and supported people to
claim additional welfare benefits to the sum of £400k.
260 households were supported as part of the E.O.N. Warm Homes Programme.
2.500 hours of support given via the NHSE winter pressures programme, including.. Transport
to hospital and vaccination appointments, welfare and companionship, shopping.
700 Wellbeing Parcels delivered including., Think Good Feel Good and Velerans packs.
Special recognition proud recipients of a Special Recognition Award from the High Sheriff
of Merseyside for our work supporting older people in the community and nominated for a
Queens Award for Voluntsry Service.
We continued to innovatively engage and consult on issues affecting older people., including
Zoom Training, Virtual Workshops, North West Ambulance "Your Call" magazine editorial
experiences of loneliness.
Specific support to niche groups.. 600 older carers, 300 veterans.
Our charity leads locally on safeguarding, strategic influence and dementia awareness.
Volunteers
Our volunteers have always been considered as the heart of our charity, but during this last reporting
year and in the midst of the coronavirus pandemic, this could not carry more meaning.
No words can overslale the impact of their contribution and, in the face of adversity, the sheer
willingness of individuals lo pull logether and provide practical help to those most in need has
astounded us.
During the height of the first lock down we had approx. 59 additional volunteers
providing specific Covid response support, each giving at least 6hrs support per week - ranging from
delivering emergency food and wellbeing parcels, carrying out wellbeing calls and arranging shopping
and prescription deliveries.
Sadly, we saw some of our volunteer roles cease due to the immediate closure offace to face services
as the first lockdown hit and, whilst many of these volunteers temporarily helped in different roles
supporting with our Covid response, we did find that some volunteers did not resume in their role.
AGE CONCERN MID MERSEY
(Registered Number 26256471
REPORT OF THE BOARD OF TRUSTEES Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
ACHIEVEMENTS AND PERFORMANCE
Volunteers (Continued)
However, as we look to the future we have a range of exciting opportunities that will allow volunteers
to become involved in new innovative and creative projects and we expect volunteer numbers to
increase significantly over the next 12 months.
We had approximately 100 volunteers supporting us regularly throughout the year, collectively giving a
total of 20,000 hours. Using the living wage as a basis for calculation, this equates to a contribution in
kind of £174,400 for the year.
PLANS FOR FUTURE PERIOD 2021- 2022
The fate of many charilies due to the pandemic has been grim - we are very fortunate to have thrived
and flourished during the crisis, but some of this success is bittersweet and we are not immune to the
huge challenges the charitable sector face over the coming years. The Trustees, in collaboration with
the CEO and Senior Managers of the organisalion, have recently reviewed our Core Strategic
Objectives and set out an 18 month road map that will allow us to consider and plan for future
sustainability, embrace new and innovative forms of income, and develop our services, staff,
governance and operating models.
At the heart of this are our beneficiaries and we must work in consultation and coproduction with them
and key stakeholders to determine what their needs are and how we resource them in the 'new normal,
world.
The sale of the Mansion House will play a significant role in our future sustainability and will allow us to
focus all of our resources on the Charity's work and ability to invest in new and innovative services for
older people in the community across all of our areas of benefit. At the time of preparing this report we
are in receipt of a firm offer in line with the guide price and Heads of Terms have been issued lo the
prospective purchaser. However, progress 15 al the early stages due to negotiations with St Helens
Council pertaining to the restrictive covenants attached to the property regarding future use.
FINANCIAL REVIEW
Our income for the year was £779,105 12020 - £711,857). We are extremely grateful lo the
organisations that have been able lo support us during this especially difficult year with Covid-19
support grants lolalling £146,264. This has helped lo offset the significant reduction in income of
£148,138 in respect of weddings and COnferenS, which have been suspended for the enlire year.
Our expenditure amounted to £631,21812020- £827,304). The reduction in expenditure of £196,086
is largely in relation to fundraising activities 1£134,3291 due to the suspension of weddings and
conferences.
An amount of £866,157 was recognised in the previous year in respect of the impaimient of the
carrying value of the Mansion House, St Helens following a valuation.
The resulting surplus for the year was £148,08212020 - £899,806 deficit).
For the year ended 31 March 2021 our total reserves were £1,978,026, of this, £1,246,455 was held
as unrestricted tangible fixed assets, £14,328 was held as restricted funds and the remaining balance
of £717,243 represents approximately 14 months running costs.
AGE CONCERN MID MERSEY
(Registered Number 26256471
REPORT OF THE BOARD OF TRUSTEES Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
FINANCIAL REVIEW {Continuedl
The income came from Charitable Activities (720/01, Donations and Legacies1210/0), Trading Activities
170/0) and other income (less than 1 %).
94 % (2020 _ 79 % } of our expenditure was on direct charitable activity.
Investment powers and policy
Under the Memorandum and Articles of Association, the Iruslees have unlimited powers of investment
subject only to seeking acjvice from a person or organisalion authorised under the Financial Services
Act.
Trustee's have a cautious approach to investments. They continue to monitor the deposit account
market for higher yielding accounts looking lo reallocate funds should suil3ble opportunities arise. The
return on investments of £4,982 in the year saw a decrease of £1,500 (23 % l on that received in the
previous year.
Reserves Policy
The Trustees have reviewed the charity's needs for reserves in line with the guidance issued by the
Charity Commission and have a reserves policy which is reviewed annually in accordance with
financial audit processes. The trustees believe that in addition to known commitments there is a need
to hold al least six months rLtnning costs in reserve given that the charity's SoUrS of funding are not
certain.
The policy statement provides that the Iruslees will produce annually a detailed analysis of reserves,
both restricted and unrestricted based on the audiled accounts, indicating the trustees, intentions with
regard lo the use of those reserves.
Risk
The trustees manage all risks carefully and the CEO provides a$suranS alongside a detailed risk
analysis to the board twi per year.
Bankers
The organisation has accounts in the following Banks.
Barclays Bank
19 Church Slreel
St Helens
Merseyside
WA10 1BG
United Trust Bank
1 Ropemaker Street
London
EC2Y 9AW
Redwood Bank
The Nexus Building
Letchworth Garden City
SG6 3TA
Cambridge & Counties Bank Ltd
Charnwood Court
New Walk
Leicester
LE16TE
Shawbrook Bank
Lulea House
Warley Hill Business Park
Great Warley, Brentwood
Essex, CM13 3BE
AGE CONCERN MID MERSEY
{Registered Number 26256471
REPORT OF THE BOARD OF TRUSTEES Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The company is governed by its Memorandum and Articles of Association and is limited by guarantee,
whereby every member of the company undertakes to contribute lo the assets of the company in the
event of winding up, while they are members ar within one year after they cease lo be a member, for
payment of the debts and liabilities of the company Contracted before they cease to be members, such
amounts as may be required not exceeding £1.
Appointment of trustees
The trustees (listed on page 21 are appointed by the members of the company and one third of the
trustees retires by rotation each year and may offer themselves for reelection in accordance with the
Articles of Association.
Trustee induction and training
New trustees are inducted into the Organisation by attending the same induction course as staff,
sessional workers, volunteers and placements. Additionally, trustees are offered training, given advice
and infomiation and charity commission guidance on their role & responsibilities. Trustees attend events
and visit siles regularly to facilitate their understanding of the organisation.
Organisation
The Board of Trustees administers the charity. The board meets formally with the Senior Management
Team al least six limes a year lo manage the charity's affairs receiving reports from senior employees.
In addition, they meet in January of each year lo review strategic aims and objectives. A Chief
Executive is appointed by the Iruslees to manage the day lo day operations of the charity. To facilitate
effective operations, the Chief Executive has delegated authority, within terms of delegalion approved
by the trustees, for all operational and procurement matters.
Key Management Personnel
The trustees and the senior management team comprise the key management personnel of the charity
in charge of directing and controlling, running and operating the charity on a day to day basis. All trustees
are volunteers and no trustee received remuneration in the year. Details of trustees, expenses and
related party Iransactions are disclosed in notes to the accounts.
The pay of the Chief Executive and senior staff is reviewed annually followng completion of satisfactory
performance appraisal and consideration is given for any increase in accordance with average earnings
Isubjecl to budgetary constrainlsl. In view of the nature of the charity, the directors benchmark against
pay levels of other local charities and similar Age UK brand partners in the region. The remuneration
bench-mark is the mid-point of Ihe range paid for similar roles adjusted for a weighting of up to 300/0 for
any additional responsibilities.
Risk Management
The Board of Trustees considers the major strategic, business and operational risks that the charity
faces each year when considering budgets and business planning. The CEO provides a risk report to
the board twice per year which is kept under constant review by the senior management team. The
trustees confirm that they have identified and fully understand risks to which the charity is subject and
that systems are in place to manage these risks.
AGE CONCERN MID MERSEY
(Registered Number 2625647)
REPORT OF THE BOARD OF TRUSTEES {continuedl
FOR THE YEAR ENDED 31 MARCH 2021
OVERVIEW OF GOVERNANCE
During the year, trustees have carried out their responsibilities with due diligence. They work within
their obligations under the brand partner and trading alliance agreements that are now in place with
Age UK. In April 2011, following approval by the Charity Commission and Companies House, the
organisation introdud 'Age UK Mid Mersey" as its working name. The legal entity name remains as
Age Concern Mid Mersey.
Age UK Mid Mersey is a paid up member of the Age England Association (AEAI A membership body
who represents all brand partners interest in its legal partnership with Age UK nationally.
TRUSTEES RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
Responsibilities of the Board of Trustees
The trustees {who are also the directors of Age Concern Mid Mersey for the purposes of company
law) are responsible for preparing the Trustees, Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepied Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give
a true and fair view of the slate of affairs of the charitable company and of the incoming resources and
application of resources, including the income and expenditure, of the charitable company for that
period. In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP
make judgements and estimates that are reasonable and prudent 2nd
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the company and of the group and to enable them lo
ensure that the financial statements comply with the Companies Act 2006. They are also responsible
for safeguarding the assets of the company and of the group and hence for taking reasonable steps
for the prevention and detection of fraud and other irregularities.
AGE CONCERN MID MERSEY
{Registered Number 2625647}
REPORT OF THE BOARD OF TRUSTEES (continued)
FOR THE YEAR ENDED 31 MARCH 2021
Statement as to Disclosure of Information to Auditors
In so far as the trustees are aware at the time of approving our trustees, annual report..
there is no relevant audit information, of which the group's auditor is unaware, and
the trustees, having made enquiries of fellow directors and the group's auditor that they ought
lo have individually taken, have each taken all steps the helshe is obliged to lake as a director
in order lo make themselves aware of any relevant audit information and to establish that the
auditor is aware of that information.
The Report of the Trustees, incorporating a Strategic Report was approved by the trustees as the
Company's Directors on 21 September 2021.
SIGNED BY ORDER OF THE TRUSTEES
Mr P Stubbs {Chairman)
10
AGE CONCERN MID MERSEY
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
AGE CONCERN MID MERSEY
Opinion
We have audited the financial statements of Age Concern Mid Mersey {Ihe 'parent charrtable company'l
and its subsidiaries (the 'group'l for the year ended 31 March 2021 which comprise the Consolidated
Statement of Financial Aclivilies, the Balance Sheets, the Cash Flow Statement and notes to the financial
statements, including a summary of significant accounting policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards {Uniled
Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the stale of the group's and parent charitable company's affairs as at 31
March 2021 and of its incoming resources and application of resources, including rts result for the year
then ended.,
have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting
Practice., 2nd
have been prepared in accordance with the requirements of the Companies Art 2006
Basis for opinion
We conducted our audit in accordan with Intemational Standards on Auditing (UK) (ISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit of the financial statements section of our report. We are independent of the
group in accordance with the ethical requirements that are relevant to our audit of the financial statements
in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in
accordance with those requirements. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial slalements, we have concluded that the trustees, use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating to events
or conditions that, individually or collectively, may cast doubt on the group's and parent charitable
company's ability to continue as a going concern for a period of at least twelve months from when the
financial statements are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in
the relevant sections of this report.
Other infomiation
The trustees are responsible for the other information. The other information comprises the information
included in the trustees, annual report, other than the financial slatements and our Report of the
Independent Auditors Ihereon.
Our opinion on the financial statements does not cover the other information and, exceo to the extent
otherwise explicitly slated in our report, we do no express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other infomiation is materially inconsistent with the financial
slalernents or our knowledge obtained in the audit or othemise appears to be materially misstated. If we
idenlty such material inconsistencies or apparent material misstatements, we are required to detemine
whether this gives rise lo a material misstatement in the financial statements themselves. If, based on the
work we have performed, we conclude Ihal there is a material misstatement of this other information, we
are required to report that fact. We have nothing lo report in this regard.
AGE CONCERN MID MERSEY
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
AGE CONCERN MIO MERSEY
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the infomiation given in the Report of the Trustees for the financial year for which the financial
statements are prepared is consistent with Ihe financial statements., and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and parent charitable company and its
environment obtained in the course of the audit, we have not identified material misstatements in the
Report of the Trustees.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006
requires us to report to you if, in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not been
received from branches not visited by us,. or
the parent charitable company's financial statements are not in agreement with the accounting records
and returns., or
rtain disclosures of Iruslees, remuneration specified by law are not made., or
we have not received all the infomialion and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Stalernent of Trustees, Responsibilities, the trustees {who are also the
directors of the charitable company for the purposes of company lawl are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such internal
control as the trustees detemiine is necessary to enable the preparalion of financial statements that are
free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustee5 are responsible for assessing the group's and parent
charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to
going concern and using the going concern basis of accounting unless the trustees either intend to
liquidate the group or the parent charitable company orto ase operations, or have no realistic altemalive
but to do so.
Our responsibilities for the audit of the financial ststements
Our objectives are to obtain reasonable assuran about whether the financial statements as a whole are
free from rnaterial misslatemenl, whether due lo fraud or error, and to issue a Report of the Independent
Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a
guarantee that an audit conducted in accordance with ISAS IUKI will always delect a malerial misstatement
when il exists. Misstatements can arise from fraud or error and are considered material rf, individually or
in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken
on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud is detailed below. However, the primary responsibility for the prevention and detection of
fraud rests both with those charged with governance of the entity and management.
12
AGE CONCERN MID MERSEY
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
AGE CONCERN MID MERSEY
Our approach was as follows..
Discussions with management and those involved in the financial reporting process including
consideration of known or suspected instances of non-compliance with laws and regulations central
lo the group's and parent charitable company's ability lo operate, and fraud.,
Evaluation and testing of the operational effectiveness of management's controls designed lo prevent
and delecl irregularities., and
Identifying and testing journal entries, in particular any journal entries posted with unusual account
combinations or of significant monetary amounts.
There are inherent limitations in the audit prOdureS described above. The further removed non-
compliance with laws and regulations is from the events and transactions reflected in the financial
stalemenls, the less likely we would become aware of it. Also, the risk of not delecling a material
misslalement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may
involve deliberate concealment by. for example, forgery or intentional misrepresentation, or through
collusion.
A further descnplion of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website al www.frc.or
.ukJauditorsres
onsibilities. This description forms
part of our Report of the Independent Auditors.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance wilh Chapter
3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stale to
the charitable company's members those malters we are required to state to them in an auditor's report
and for no other purpose. To the fullest extent permitted by law, we do not acpt or assume responsibility
to anyone other than the charitable company and the charitable company's members as a body, for our
audit work, for this report, or for the opinions we have formed.
Mr David Hudd BA FCA (Senior Statutory Audrtorl
For and on behalf of Livesey Spottiswood Limited
Chartered Accountants & Statutory Auditors
17 George Street
Sl Helens
Merseyside
WA10 1DB
Date:
13
AGE CONCERN MID MERSEY
{Registered Number 2625647)
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
{INCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2021
Notes
Unrestricted
Funds
Restricted
Funds
2021
Total
2020
Total
Income
Donations and Legacies
Other Trading Activities
Ir7come from Investments
Income from Charitable Activities
Other Income
166,502
49,715
4,982
32,435
180
166,502
49,715
4,982
557,726
180
19,100
213,649
6,482
461,386
525,291
Total Income
253 814
525 291
779 105
711857
Expenditure on
Raising Funds
Charitable activities
35,358
66 233
35,358
595 860
169,687
657617
529 627
Total Expenditure
101591
529 627
631218
827 304
Profrt on sale of fixed assets
Loss on disposal of investments
Gift Aid donation from Associate
Impaimient of fixed assels
196
(1)
196
49.151
32,647
866 157)
Net incomel(expenditure) for the year
152,418
{4,3361
148,082
1899,806)
Reconciliation of funds
Total funds broughtforward 1 April 2020
Totsl Funds carried forward 31 March 2021
The consolidated statement of financial activities includes all gains and losses recognised in the year.
See note 11 for the breakdown of continuing and discontinued activities.
The notes on pages 1810 32 form part of these accounts.
14
AGE CONCERN MID MERSEY
(Registered Number 2625647)
CONSOLIDATED BALANCE SHEET
AS AT 31 MARCH 2021
2021
2020
Notes
Fixed Assets
Tangible Assets
Investments
14
15
1,260,783
1,297,541
1260 783
1 297 542
Current Assets
Stock
Debtors
Cash at bank and in hand
16
17
211
76,713
717666
794,590
1,137
81,956
655 034
738,127
Current Liabilities
Creditors: Amounts falling due
within one year
18
181501
Net Current Assets
717,243
556,626
Creditors: Amounts falling due after
more than one year
19
Total Net Assets
Funds
Restricted Funds
Unrestricted funds held in fixed assets
Unrestricted general funds
Non Charitable Trading Funds
20
14,328
1,246,455
715,959
18,664
1,282,957
528,293
30
The accounts were approved by the Trustees on 21 September 2021 and signed on its behaff by.. -
Mr P Stubbs (Trusteel
Mr J Chapman (Trusteel
The notes on pages 18 to 32 form part of these accounts.
15
AGE CONCERN MID MERSEY
(Registered Number 2625647)
CHARITY BALANCE SHEET
AS AT 31 MARCH 2021
2021
2020
Notes
Fixed Assets
Tangible Assets
Investments
14
15
1,240,518
1.254,422
1240 520
1254 425
Current Assets
stock
Debtors
Cash at bank and in hand
16
17
211
76,324
715 504
792,039
100
65,020
634 252
699,372
Creditors: Amounts falling due
Within one year
18
76 082
123883
Net Current Assets
Net Assets
715957
575 489
J.829 914
Funds
Restricted Funds
Unrestricted funds held in fixed assets
Unrestricted general funds
20
14,328
1,226,190
715959
18,664
1,239,838
571412
The accounts were approved by the Trustees on 21 September 2021 and signed on its behalf by.
Mr P Stubbs {Trustee)
Mr J Chapman (Trustee)
The notes on pages 18 to 32 form part of these accounts.
16
AGE CONCERN MID MERSEY
(Registered Number 2625647)
CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2021
2021
2020
Note
Cash Flow from operation activities
Cash generated from operations
57,454
4,766
Cash Flow from investing activities:
Sale of tangible fixed assets
Interest received
196
4982
65,479
Net Cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and Cash equivalents at 1 April
2020
578 307
Totsl cash and cash equivalents at 31
March 2021
Note 1
Reconciliation of net incomellexpenditure) to net cash flow from operating activities
2021
2020
Net IncomellexpendituI for the reporting
period las per the statement of financial
activities)
Adjustments for..
Depreciation charges
Gain on sale of tangible fixed assets
Loss on disposal of investments
Impairment of tangible fixed assets
Investment income
Decreaselllncrease} in stocks
Decreasel{Increasel in debtors
IDecrease)Ilncrease in creditors
Net cash provided by operating
Activities
148,082
(899,8061
36,758
1196)
29,617
{49,1511
866,157
{6,482}
1,724
49,402
14,982}
926
5,243
128 378
17
AGE CONCERN MID MERSEY
(Registered Number 2625647}
NOTES TO THE CONSOLIDATED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting Policies
General infomiation and basis of preparation
The charity is a company limited by guarantee and has no share capital. In the event of the charity being
wound up, the liability in respect of the guarantee is limited lo £1 per member of the charity.
Basis of preparing the accounts
The charity constilules a public benefit entity as defined by FRS 102. The financial statements have
been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland {FRS 102), the Charities Act 2011,
the Companies Act 2006 and UK Generally Accepted Practice.
The financial statements are prepared on a going concern basis under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are sel out
below. These policies have been consistently applied to 311 years presented unless otherwise slated.
Income Recognition
All incoming resources are included in the Statement of Financial Activities {SoFA) when the charity is
legally entitled to the income afler any performance conditions have been met, the amount can be
measured reliably and it is probable that the income will be received.
For donations to be considered the charity will have been notified of the amounts and the settlement dale
in writing. If there are conditions attached lo the donation and this requires a level of performan before
enlillement can be obtained then income is deferred until those conditions are fully met or the fulfilmenl
of those conditions is within the control of the charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair value when
their economic benefit is probable, it can be rneasured reliably and the charity has control over the item.
Fair value is detemiined on the basis of the value of the gift lo the charity. For example, the amount the
charity would be willing to pay in the open market for such facilities and service. A corresponding amount
is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102}.
Further detail is given in the Trustees Annual Report.
Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in
stock and donations in the financial statements upon reIPt. If it is impracticable to assess the fair value
at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is
recognised as a component of donations when it is distributed and an equivalent amount recognised as
charitable expenditure.
Gifts in kind donated for resale are included in 'income from other trading activities,. Where it is
impracticable to value the item due to the volume of low value items they are not recognised in the
financial statements until they are sold.
Fixed asset gifls in kind are recognised when re1vable and are included al fair value. They are not
deferred over the life of the asset.
18
AGE CONCERN MID MERSEY
(Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS {continuedl
FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting policies Icontinuedl
Income Recognition Icontinuedl
For legacies, entitlement is the earlier of the charity being notified of an impending distributlDn or the
legacy being received. At this point income is recognised. On occasion legacies will be notified to the
charity however il is not possible to measure the amount expected to be distributed. On these occasions,
the legacy is treated as a conlingenl asset and disclosed.
Income from trading activities includes income earned from fundraising events and trading activities to
raise funds for the charity. Income is received in exchange for supplying goods and ServIS in order to
raise funds and is recognised when entillement has occurred.
The charity reiVeS grants in respect of various projects. Income from govemment and other grants is
recognised al fair value when the charity has entitlement after any performan conditions have been
met, it is probable that the income will be received and the amount can be measured reliably. If entitlement
is not mel then these amounts are deferred.
Investment Income
Inleresl on funds held on deposit is included when re1vable and amounts can be measured reliably by
the charity," this is normally upon notification of the interest paid or payable by the bank.
Fund Accounting
Unrestricted funds are available to spend on activities thal further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion
to sel aside to use for a specific purpose. Restricted funds are donations which the donor has specified
are lo be solely used for particular areas of the Charty,$ work or for specific service provisions projects
being undertaken by the Charity.
Expenditure and irrecoverable VAT
Expenditure is recognised once there is legal or constructive obligation to make a payment to a third
party, it is probable that settlement will be required and the amount of the obligation can be measured
reliably. All expenditure is accounted for on an accruals basis under the fo15owing headings'.-
Cost of raising funds comprises of fundraising costs incurred in seeking donations and legacies,. costs of
fundraising activities including the cost of goods sold, shop costs, commercial trading and their associated
support costs. Fundraising costs do not include the costs of disseminating information of support of the
charitable activities.
Expenditure on charitable activities inGILJdes the costs of providing care and support, community seNices
and other educational activities undertaken to further the purposes of the charity and their associated
support costs. Irrecoverable VAT is charged as a separate cost within expendrture on charitable activities.
Support costs comprise those costs which are incurred directly in support of expenditure on the objects
of the charity and includes governance costs, finance and Offi costs.
Support costs are allocated lo each of the activities on one of the following bases.. either floor space, staff
time or staff headcounl depending on the nature of the support costs, to best allocate Ihe costs to each
attributable heading.
19
AGE CONCERN MID MERSEY
(Registered Number 2625647)
NOTES TO THE CONSOLIDATED ACCOUNTS Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting Policies (continued)
Expenditure and irrecoverable VAT (continued}
Costs are allocated betseen direct charitable and other expenditure according to the nature of the cost.
Where items involve more than one category, they are apportioned between the categories according to
the nature of the cost.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Operating leases
The charity classifies the lease of printing equipment and office space as operating leases", the title
remains with the lessor. Rental charges are charged on a slraighl line basis over the lerm of the lease.
Tangible fixed assets
Fixed assets are capitalised at cost, where acquired, or management's approximate valuation of cost
where donated. Individual fixed assets costing £1,000 or more are capitalised at cost, depreciation is
provided on all tangible fixed assets at rates calculated lo write off the cost, less estimated residual value
of each asset on a systematic basis over ils expected useful lrfe as follows..
Asset Category
Land
Buildings & leasehold improvements
Equipment
Furniture, fixtures & frttings
Motor vehicles
Annual rate
not provided
200/010 330/0 on cost
200/0 to 330/0 on cost
200/0 on cost
Assets are reviewed for any indication that the asset may be impaired al each balance sheel date. If
such indication exists, the recoverable amount of the asset is estimated and compared to the carrying
amount. Where the carrying amount eXedS its recoverable amount, an impairment loss is recognised
in the statement of financial activities.
Stock
Stocks are stated al the lower of cost and estimated selling price less costs lo complete and sell. Cosl
includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present
location and condition. Cost is calculated using the average cost formula. Provision is made for
damaged, obsolete and slow-moving stock where appropriate.
Debtors
Trade and other debtors are recognised atthe settlement amount. Prepayments are valued at the amount
prepaid after taking account of any trade discounts due.
Cash at bank and cash equivalent
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably. CdItorS and provisions are normally recognised at
their settlement amount after allowing for any trade discounts due.
20
AGE CONCERN MID MERSEY
{Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting Policies Icontinuedl
Financial instruments
The charity only has financial assets and financial liabilities of the kind that qualify as basic financial
instruments. Basic financial instruments are recognised at their transaction value.
Pensions
Age Concern Mid Mersey operates a defined contribution plan for the benefit of certain employees.
Contributions are charged in the Statement of Financial Activities.
2. Financial performance of the charity
The Consolidated Statement of Financial Activities includes the results of the Charity's wholly owned
subsidiary which operates, from the Mansion House site, a Bistro and Coffee Shop,. Wedding and Social
Functions as well as the provision of conferen and Hospitality seNices.
The summary financial performance ofthe charity alone is..
2021
2020
Incoming resources
Grft Aid from subsidiary company
778,133
13
778,146
591,024
6750
597,774
Expenditure on raising funds
Expenditure on charitable activities
123,158}
628 620
1651,7781
{46,703}
666 531
{713,2341
Profrt on sale of tangible fixed assets
Loss on disposal of investments
Share of operating profits in Associate
Impaiment of tangible fixed assets
196
49,151
32,647
866 157
Net loutgoing)lincoming resources forthe year
126,563
1899.8191
Total funds brought forward
Total funds carried forward
Represented by:
Restricted income funds
Unrestricted Funds held in fixed assets
Unrestricted Income Funds
1829 914
2 729 733
14,328
18,664
1,226,190
1,239,838
715.959
571412
1956 477 IiI2L4
21
AGE CONCERN MID MERSEY
(Registered Number 2625647)
NOTES TO THE CONSOLIDATED ACCOUNTS Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
3. Donations & Legacies
Unrestricted
Funds
Restricted
Funds
2021
2020
Donations:
Sundry Donations
Gift Aid
9,736
9,736
14,431
669
Legacies:
10,500
10,500
4,000
Covid-19 Support Grants:
Rotary Club of Rainhill
Steve Morgan Foundation
Community Foundation
Austin & Hope
Age UK Brand Payment
St Helens MBC
Hallon MBC
Knowsley M8C
Cheshire Community
The Running Bee Foundation
Age UK Emergency Payment
PCC Cheshire
Torus Foundation
PH Hold Foundation
Groundworks
Sir Ken Dodd Foundation
Age UK
Job Retention Scheme
1,500
25.000
5,000
1,000
10,000
40,000
20,000
10,000
4,000
1,000
10,000
5,000
3,000
2,000
500
1,000
414
1,500
25,000
5,000
1,000
10,000
40,000
20,000
10,000
4,000
1,000
10,000
5,000
3,000
2,000
500
1,000
414
Of the £19,100 received in 2020, £18,600 was unrestricted funds and £500 was restricted.
4. Other Trading Activities
Rental Income
Lottery
Fundraising
Other Trading
Gross Income Trading Company
3,558
26,835
2,147
366
3,558
26,835
2,147
366
19,972
12,727
15,158
845
The £213,649 received in 2020 related entirely to unrestricted funds.
22
AGE CONCERN MID MERSEY
(Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS (continued)
FOR THE YEAR ENDED 31 MARCH 2021
5. Income frorn Charitable Activities
Unrestricted Restricted
Funds
Funds
2021
2020
St Helens MBC
Halton CoLJncil
Bradford Teaching Hospital
Knowsley Borough Council
Age UK
Alzheimer's Society
Cheshire Police
Service User Fees
Wirral CCG
Groundworks UK
Halton LLG
National Energy Action
86,552
169,194
16,744
19,500
228,301
86,552 104,539
169,594 182,708
16,744
19,500
255,967
400
27,666
57,406
3,052
5,000
5,000
4,369
4,369
87,259
3,190
2,500
2,700
Of the £461,386 received in 2020, £362,406 was restricted funds and £98,980 was unrestricted.
6. Other Income
Unrestricted Restricted
Funds
Funds
2021
2020
Sundry Income
The £11,240 received in 2020 related entirely to unrestricted funds.
7. Expenditure on Raising Funds
Unrestricted Restricted
Funds
Funds
2021
2020
Wages and Social Security
Telephone
Advertising & promotion
Catering costs
Legal and professional fees
Cleaning & sundry
Support costs {Note 9}
Trading Company expenditure
(see below)
18,321
354
45
18,321
354
45
34,524
134
137
81
668
418
10,741
122 984
60
105
4,272
60
105
4,272
12 200
The £169.687 expended in 2020 related entirely lo unrestricted funds.
Trading company expenditure shown above is nel of all inter company re-charges.
23
AGE CONCERN MID MERSEY
{Registered Number 2625647)
NOTES TO THE CONSOLIDATED ACCOUNTS (continued)
FOR THE YEAR ENDED 31 MARCH 2021
8. Expenditure on Charitable Activities
Unrestricted Restricted
Funds
Funds
2021
2020
Wages and Social Security
Repairs & renewals
Rent and room hire
Telephone
Printing, stationery & postage
Advertising & promotions
Heat, Light & Water
Insuran
Catering costs
Motor & travel costs
Training costs
Tutor fees and materials
Cleaning & sundry
Depreciation
Support cosls (Note 9}
10,193
130,798
180
140,991 218,947
180
143
2,103
8,414
668
297
580
134
520
1,084
7,167
8,330
1.228
620
256
26,397
3,992
17,480
3,170
13,756
3,857
1,217
353 773
2,103
668
580
520
7,167
1,228
256
3,794
198
6,093
1941
445
984
256
389 918
6.538
890
256
430 491
Of the £657,617 expended in 2020, £368,382 was restricted funds and £289,235 was unrestricted.
9. Analysis of Governance and Support Costs
General Support
Raising Charitable
Funds
Activities
Governance
Function
2021
2020
99/.
268,964 271,681
11,589
11,706
42,825
43,257
8,714
8,802
23,126
23,360
5,409
5,464
3,508
3,543
2,269
2,292
7,155
7,227
Wages and Social Security
Irrecoverable VAT
Repairs & renewals
Rent and room hire
Heat, light and water
Telephone
Printing, stationery and poslage
Advertising and promotion
Insuran
Catering costs
Motor and travel costs
Training costs
Audit & Accountancy
Legal and professional fees
Cleaning and sundry
Depreciation
Total Governance & Support Costs
2,717
117
432
88
234
55
35
23
72
235,569
6,264
15,027
8,398
38,757
2,974
3,668
1,404
9,730
596
5,944
796
2,833
804
2,862
7,604
6,121
11,388
28 649
29
7,604
6,502
3,572
6,621
61
114
287
6,060
11,274
The trustees have considered the support costs and the above allocations are based on estimated
percentages for each category.
24
AGE CONCERN MID MERSEY
(Registered Number 2625647}
NOTES TO THE CONSOLIDATED ACCOUNTS (continued)
FOR THE YEAR ENDED 31 MARCH 2021
10. Cornmercial Trading Operations in Trading Subsidiary
The wholly owned trading subsidiary Age Concern Mid Mersey Trading Limited is incorporated in the
United Kingdom (Company Number 02913799) and pays all its taxable profits to the charity under
the gift aid scheme. Age Conrn Mid Mersey Trading Limited operated the Bistro, Orangery and all
commercial trading operations.
The impact of the coronavirus pandemic had a significant impact on the trading subsidiary during
the year and the company ceased lo trade on 30 September 2020.
The Charity owns the entire share caprtal of 2 ordinary shares of £1 each. A summary ofthe trading
results is shown below.
The summary financial performan ofthe subsidiary alone is..
2021
2020
Tumover
Cost of sales and administrative expenses
16,700
164,882
158 184
Operating Profit
Interest receivable
1,258
6,698
65
Profit for the year in subsidiary
Amount gifted to the charity
The assets and liabilities of the subsidiary were..
Fixed Assets
Current assets
Credrtors.. amounts falling due within one year
Creditors.. amounts falling due after more than one year
Total net assets
43,119
2,551
76,470
(1,2651 (95,3331
24 224
Aggregate share capital and reserves
25
AGE CONCERN MID MERSEY
(Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS {continued)
FOR THE YEAR ENDED 31 MARCH 2021
11. Continuing and Discontinued Activities
Following the cessation of trading of Age Concern Mid Mersey Trading Limited, the table below
summarises the group's continuing and discontinued activities.
Continuing Discontinued
Activities
Activities
Total
Income
Donations and Legacies
Other Trading Activities
Income from Investments
Income from Charitable Activities
Other Income
166,502
32,906
4,982
557,726
180
166,502
49,715
4,982
557,726
180
16,809
Total Income
762 296
779 105
Expenditure on
Raising Funds
Charitable Activities
23,158
595 860
12,200
35,358
595 860
619018
631218
Profit on sale of fixed assets
Loss on disposal of Investments
196
11
196
Net income for the year
143473
148082
12. Taxation
No UK Corporation Tax arose on trading activities undertaken by the charity's subsidiary Age
Concern Mid Mersey Trading Limited in either the current or previous year.
26
AGE CONCERN MID MERSEY
(Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
13. Staff Costs- Charity
Group
Charity
2020
2021
2020
2021
Wages and salaries
Social security costs
Pension contribution
392,093
25,207
22 973
481,678
24,003
383,479
24,964
438,628
22,775
27 635
The average monthly number of employees ofthe charitable company analysed by function was.. -
Group
2020
Charity
2020
2021
2021
Raising Funds
Charitable activities
25
26
34
42
25
26
34
35
No employee earned £60,000 per annum or more and the Trustees did not re1ve any emoluments
during either year. The Trustees received £Nil in total throughout the year for Ihe reimbursement of
general expenses.12020 - £Nil}.
The key management personnel of the group are comprised of the senior management team. The
total remuneration paid in respect of the groups key managerial personnel was £142,432. 12020
£141,750).
27
AGE CONCERN MID MERSEY
{Registered Number 2625647)
NOTES TO THE CONSOLIDATED ACCOUNTS (continued)
FOR THE YEAR ENDED 31 MARCH 2021
14. Tangible Fixed Assets
Freehold
& Long
Leasehold Land
and Buildings
Furniture
Fixtures
& Fittings
Motor
Vehicles
Equipment
Total
Grou
At Cost
At 1 April 2020
Disposals
At 31 March 2021
1,300,000
12,764
41,071
1,000 1.354,835
117E4.
83
Depreciation
At 1 April 2020
Charge for the year
Eliminated
At 31 March 2021
10,312
32,140
10,454
1,848
35,528
2,770
1,000
57,294
36,758
Net Book Value
Al 31 March 2021
At 31 March 2020
97
At Cost
At 1 April 2020
Additions
Disposals
At 31 March 2021
1,259,459
15,000
9,782
13,367
1,000 1,283,608
15,000
Depreciation
At 1 April 2020
Charge for the year
Eliminated
At 31 March 2021
7,347
27,056
7,472
1,848
13,367
1,000
29,186
28,904
Net Book Value
At 31 March 2021
At 31 March 2020
422
28
AGE CONCERN MID MERSEY
(Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS (continued)
FOR THE YEAR ENDED 31 MARCH 2021
15. Fixed Asset Investments
2021
2020
Unlisted investments were as follows..
Charity
Al 1 sl April 2020 & 31, March 2021
Group
151 April 2020 and 31, March 2021
The charity's investments at the balance sheet date in the share capital of companies include the
following_.
Subsidiary Company
Age Concern Mid Mersey Trading Limited
Nature of business.. LInsed restaurant and events catering activities
Class of Shares
Ordinary
No of Shares
holding
100
2021
2020
Aggregate capital and reserves
ProfiU{Lossl for the year
1,286
1,267
32
6,763
Age Concern Mid Mersey Trading Limited ceased trading on 30 September 2020
29
AGE CONCERN MID MERSEY
(Registered Number 2625647)
NOTES TO THE CONSOLIDATED ACCOUNTS {¢ontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
Group
Charity
2020
2021
2020
2021
16.
Stock
Stock
17.
Debtors
Group
Charity
2020
2021
2020
2021
Trade debtors
38,039
62.914
38,039
9,324
VAT Recoverable
Amounts owed by group company
Prepayments
Amounts owed by Associated company
Other Debtors and Accrued income
1,889
1,889
37,715
11,236
4,725
131
&S.Q2Q
38,285
12,297
4,725
131
38,285
389
71
Included within group trade debtors are amounts falling due after more than one year amounting to
£Nil (2020 - £11,900).
18.
Creditors: Amounts falling
due within one year
Group
Charity
2021
2020
2021
2020
Trade creditors
Social security and other taxes
Accruals and deferred income
Other creditors
20,628
5,701
50,730
288
20,642
10,421
150,438
20,613
5,701
49,480
288
18,136
7,101
98,646
19.
Creditors: Amounts falling
due after more than one year
Group
Charity
2021
2020
2021
2020
Accruals and deferred income
30
AGE CONCERN MID MERSEY
(Registered Number 2625647)
NOTES TO THE CONSOLIDATED ACCOUNTS (continued)
FOR THE YEAR ENDED 31 MARCH 2021
20.Restricted Funds
Movement in Resources
Balance
at
Incoming Expenditure
31.03.20 Resources
& Transfers
Balance
at
31.03.21
St Helens MBC
Hallon Council
86,552
169,194
86,552
169,194
Age UK
Halton CCG
Bradford Teaching Hospitals
Knowsley Borough Council
14,584
2,700
228,301
228,557
2,700
16,744
19,500
14,328
16,744
19,500
Cheshire Police
Funds received from St Helens MBC towards the provision of Positive Living Setvices and Social
Inclusion Services.
Funds received from Halton Council towards provision of Office Based Information Service, Slay
Safe, Participation Groups and Halton Older People's Empowerment Network
Funds from Age UK towards various areas of support.,
In partnership with NHS England and Improvement, providing much needed capacity with
Winter Pressures and safe discharge from hospital with communily-based interventions to
support recovery al home and prevent Ire)admission.
Regional Covid Emergency Planning and Recovery
BeneflS take up programme
Garage Conversion to Cornrnunity Hub Studio in St Helens (Phylis Pope}
Funds received from Age UK towards Garage Conversion lo Community Hub Studio (St Helens),
Benefits Take Up Programme, Winter Pressures and Regional Emergencies.
Funds received from Bradford Teaching Hospitals towards improving quality of life for older people
with frailty.
Funds received from Hallon CCG towards Social Prescribing programme.
Funds received from Knowsley Borough Council towards Armed Forces Veterans, support.
Funds received from Cheshire Police towards Good Neighbour scheme and Staying Safe in the
Local Community.
31
AGE CONCERN MID MERSEY
(Registered Number 26256471
NOTES TO THE CONSOLIDATED ACCOUNTS Icontinuedl
FOR THE YEAR ENDED 31 MARCH 2021
21. Analysis of Group Net Assets by Fund
Tangible
Fixed
Assets
Current
Assets
Creditors
Total
Restricted funds
Unrestricted funds
14,328
1 246 455
14,328
1963 698
794 590
22. Pension Costs
The charity contributes lo defined contribution pension schemes all of which are qualifying
workplace pension schemes with regards to auto enrolment. The organisation is compliant with
regards the legislation around auto enrolmenl with eligible employees being enrolled at the staging
date11 October 2015). The charge for Ihe year was £22,973 {2020- £29,183).
23. Operating Lease Commitments
Al 31 March 2021. the group had annual commitments under non-cancellable operating leases as
set out below.. -
Group
Charity
2021
2020
2021
2020
Operating Leases which expire..
Within one year
Between two and five years
1,152
1,152
24. Related Party Transactions
The charity held one and a half £1 shares in Age UK Merseyside Trading Ltd, a company
registered in England & Wales number 7726737, with an issued share capital of three £1 ordinary
shares until it was dissolved in the year.
The transfer under gift aid of the trading profits of Age UK Merseyside Trading Ltd to the charity
was £Nil {2020 - £32,647) of which £Nil was outstanding as at 31 March 2021 12020- £4,725).
During the year the charity purchased the fixed assets of Age Concern Mid Mersey Trading Ltd for
£15,000.
Also during the year the charity wrote off £32,75912020 £8,914) in respect of a loan provided in
a previous year lo its subsidiary Age Concern Mid Mersey Trading Ltd.
Connected charities
Age UK Mid Mersey is a member of Age England Association which includes a large number of
connected charities working around the UK. The charitable company and ils subsidiary (Age UK
Mid Mersey Trading Ltd} hold licenses to use the Age UK name and logo for an unlimited period
so long as they meet the conditions of use in lerms of standards and procedures within the
organisations.
32