2022-03-31-accounts - Cornerstone Trust

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Charity Information
Trustees' Report
Independent Examiners'	Report
Accounting Policies
Statement of Financial	Activities
Balance Sheet
Notes to the Financial Statements
Detailed Income and Expenditure		Account

CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES
					2022	2021
SUPPORT COSTS:
Residents' mobility					57	2,758
Trustee expenses
Food					2,028	10,546
Medical expenses					252	3,193
Rent and rates					736	710
Insurance					2,214	3,196
Heat, light and water					2,964	5,147
Home repairs and renewals					1,166	6,119
Cleaning and waste disposal					2,700	4,399
Health and safety expenses						347
Security costs					3415
					15,532	36,415
Staff costs (see below)					124 567	245,652
					140,099	282,067
GOVERNANCE COSTS:						E
Printing, post and stationery					188	1,213
Telephone and internet					1,896	2,405
Accountancy					2,248	2,702
Sundry expenses					53	568
Registration fee					244	163
Depreciation offixtures, fittings			and equipment		738	1,772
Depreciation of motor vehicles					911	3,645
Depreciation ofcomputer	equipment				684	900
Loss on disposal of fixtures,		fittings and		equipment	1,098
Loss on disposal of motor	vehicles				10,023
Loss on disposal of computer			equipment		1,786
Bank charges					20
Payroll preparation					284	599
Software costs						158
Home management					140	1,461
					20,313	15,586
TOTAL CHARITABLE EXPENSES					160,412	297,653
STAFF COSTS:						E
Salanes —care workers					49,177	169,711
Redundancy —care workers					20,300
Social Security costs —care workers					1,559	7,328
Salaries —management					25,606	56,254
Redundancy —management					22,537
Social Security costs —management					1,205	3,940
Staff agency costs					1,908	1,805
Staff pension costs (defined		contribution		scheme)	1,465	4,658
Human resource expenses					810	1,080
Staff training and expenses						876
					124,567	245,652

2022	2021
	18

NDEPENDENT EXA	MIN	ERS' REMUNER	ATION
					2022	2021
					E	E
Independent examination		fee			1,740	1,740
Payroll preparation	fees				354	552
Other services					120	120
					2,214	2,412
ANGIBLE FIXEDASSETS
		Long	Fixtures,	Motor	Computer	Totals
		Leasehold	Fittings	Vehicles	Equipment
		Property	and
			Equipment
			8
COST
At 1 April 2021		56,648	17,976	18,415	6,746	99,785
Additions Disposals				~18415	260 ~4,861	260 ~26,406
At 31 March 2022		56 648	14,846		2 145	73639
DEPRECIATION
At 1 April 2021			14,088	7,481	3,974	25,543
Charge for year Eliminated on disposal At 31 March 2022			738 ~1,391 13,435	911 ~8,392	685 ~3075 1.584	2,334 ~12,858 15019
NET BOOK VALUE
At 31 March 2022		56648	1,411		561	58,620
At 31 March 2021		56,648	3,888	10,934	2,772	74,242

1.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
				2022	2021
	Prepayments and accrued income			120	2 305
				120	2,305
2.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2022	2021
				6	6
	Social security and other taxes				4,115
	Accruals and deferred	income		2,352	16,530
				2,352	20,645
3.	OPERATING LEASE COMIIITMENTS
	Total future minimum lease payments under non-cancellable		operating	leases are as follows:
				2022f	2021
	Not later than one year				2,257
	Later than one and not	later than five years
	Later than five years
					2,257
	Lease payments recognised as an expense			2,137	1,973

FOR THE YEAR E	NDED 31 MARCH 202	2
			2022			2021
					E		E
BMBCcontract income				56,325			269,500
Other income
Infection control grant					6,170
Residents' mobility	income				6,405
Other receipts		223
Donations					135
Bank interest received					59
				232			12,769
				56,557			282,269
Expenditure
Staff agency and recruitment		1,908			1,805
Human resources costs		810			1,080
Staff expenses and	training				876
Food		2,028			10,546
Medical expenses		252			3,193
Registration fee		244			163
Staff pensions		1,465			4,658
Rent and rates		736			710
Insurance		2,214			3,196
Heat, light and water		2,964			5,147
Wages and Nl - care workers		71,036			177,039
Wages and Nl —management		49,348			60,194
Telephone and internet		1,896			2,405
Printing, post and stationery		188			1,213
Residents' mobility		57			2,758
Home repairs and renewals		1,166			6,119
Cleaning and waste	disposal	2,700			4,399
Health and safety expenses					347
Security costs		3,415
Sundry expenses		53			568
Home management		140			1,461
Accountancy		2,248			2,702
Payroll preparation		284			599
Software costs					158
				145 152			291,336
				(88,595)			(9,067)
Finance costs
Bank charges				20
				(88,615)			(9,067)
Depreciation
Fixtures, fittings and	equipment	738			1,772
Motor vehicles		911			3,645
Computer equipment		684			900
				2,333			6,317
Carried forward				(90,948)			(15,384)