2022-03-31-accounts

		Page
Report ofthe Trustees	I	to	8
Report ofthe Independent Auditors	9	to	11
Statement ofFinancial Activities		12
Balance Sheet		13
Cash Flow Statement
Notes to the Cash Flow Statement
Notes to the Financial Statements	16	to	24
Detailed Statement ofFinancial Activities		25

		2022	2021
		Unrestricted	Total
		funds	funds
	Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Residential care		1,008,715	1,001,8I I
Domiciliary care		2,886,428	2,167,665
Investment income		1,375	6,612
Total		3,896,518	3,176,088
EXPENDITURE ON
Charitable activity care cost		3,796,317	3,225,825
NET INCOME/(EXPENDITURE)		100401	(49,737)
Other recognised gains/(losses)
Gains on revaluation offixed assets			345,573
Net movement in funds		100,201	295,836
RECONCILIATION OF FUNDS
Total funds brought fomvard		5,485,014	5,189,178
TOTAL FUNDS CARRIED FORWARD		5,585,215	5,485,014

	Balance Sheet
	31 March 2022
		2022	2021
		Unresnicted	Total
		funds	funds
	Notes
FIXEDASSETS
Tangible assets		4,898,546	4,318,541
CURRENT ASSETS
Debtors	10	351,047	268,124
Cash at bank		775,489	1,203,128
		1,126,536	1,471,252
CREDITORS
Amounts falling due within one year		(439,867)	(304,779)
NET CURRENT ASSETS		686,669	1,166,473
TOTAL ASSETSLESSCURRENT
LIABILITIES		5,585,215	5,485,014
NET ASSETS		5,585,215	5,485,014
FUNDS	12
Um estricted funds		5,585,215	5,485,014
TOTAL FUNDS		5,585,215	5,485,014

					2022	2021
				Notes
Cash flows from operating		activities
Cash generated Born operations					221,276	171,070
Net cash provided by operating activities					221,276	171,070
Cash flows from investing		activities
Purchase oftangible fixed	assets				(798,915)	(686,838)
Sale oftangible fixed assets					150,000	3,649
Net cash used in investing	activities				(648,915)	(683,189)
Change in cash and cash	equivalents		in
the reporting period					(427,639)	(512,119)
Cash and cash equivaleuts		at the
beginning ofthe reporting		period			1,203,128	1,715,247
Cash and cash equivalents		at the end	of
the reporting period					775,489	1,203,128

OPERATING ACTIVI	TIES
			2022	2021
Net income/(expenditure)	for the reporting	period (as per the
Statement ofFinancial	Activities)		100,201	(49,737)
Adjustments for:
Depreciation charges			68,910	45,331
(Increase)/decrease in debtors			(82,923)	51,431
Increase in creditors			135,088	124,045
Net cash provided by operations			221,276	171,070

ANALYSIS OF CHANGES IN NKT F	UNDS
	At 1.4.21	Cash t1ow	At 31.3.22
			8
Net cash
Cash at bank	1,203, 128	(427,639)	775,489
	1,203,128	(427,639)	775,489
Total	1,203, 128	(427,639)	775,489

				2022	2021
Interest receivable				1,375	6,612
INCOME FROM	CHARITABLE ACTIVITIES
				2022	2021
		Activity
Fees received fitr residential
care		Residential	care	1,008,715	1,001,8I I
Fees for domiciliary	care	Domiciliary	care	2,886,428	2,167,665
				3,895,143	3,169,476

4.	CHARITA	BLE ACTIV	ITY CARE COST
	Domiciliary	care costs
				2022	2021
	Staffcosts			2,619,699	1,949,615
	Other costs			204,364	192,931
	Depreciation			14,863	6,593
				2,838,926	2,149,139
	Residential	care costs
				2022	2021
	Staffcosts			745,405	869,582
	Other costs			157,939	168,366
	Depreciation			54,047	38,738
				957,391	1,076,686
	Aggregate amounts			3,796,317	3,225,825
5.	NKT INCOME/(EXPENDITURE)
	Net income/(expenditure)		is stated after charging/(crediting):
				2022	2021
				8
	Depreciation	-owned assets		68,910	48,196
	Loss/(profit)	on disposal		8,701	(2,864)

						2022	2021
Wages and		salaries				3,365,104	2,819,197
						3,365,104	2,819,197
The average		monthly	number ofemployees	during	the year was as follows:
						2022	2021
Charitable	activities					115	109
Management		and administration				8	6
						123	115

The number ofemployees	whose employee	benefits (excluding	employer	pension	costs) exceeded	f60,000 was:
					2022	2021
860,001 - 870,000						I
f70,001 - f80,000						I
f.120,001 - f.130,000

Allocation	ofsupport	costs
			Payroll costs	Other costs	Depreciation	Total
			f.
Domiciliary	care		118,653	52,333	10,199	181,185
Residential	care		41689 ~14	18387 70D2Q	3583 13.782	63659 ~244 44

TANGIBLE FIXEDASSETS
		Fixtures
	Freehold	and	Motor
	property	fittings	vehicles	Totals
				f,
COST
At 1 April 2021	4,281,000	83,015	79,339	4,443,354
Additions	744,873	26,542	27,500	798,915
Disposals	(150,000)			(150,000)
At 31 March 2022	4,875,873	109,557	106,839	5,092,269
DEPRECIATION
At 1 April 2021		60,507	64,306	124,813
Charge for year	43,220	15,057	10,633	68,910
At 31March 2022	43,220	75,564	74,939	193,723
NET BOOK VALUE
At 31March 2022	4,832,653	33,993	31,900	4,898,546
At 31March 2021	4,281,000	22,508	15,033	4,318,541

					2022	2021
Cost					3,897,306	3,152,433
Accumulated	depreciation				317,072	278,102
As at 31March 2022					3,580,234	2,874,331
This represents	properties	included	above at the following	valuation.
					2021	2021
Revaluation					4,875,873	4,281,000
Accumulated	depreciation				43,220
As at 31March 2022					4,832,653	4,281,000

DEB	TORS:AMOUNTS FALLING DUE WIT	HIN ONE YEAR
		2022	2021
Trade	debtors	341,741	253,801
Other	debtors	9,306	14,323
		351,047	268,124

11.	CREDITORS	: AMOUNTS	FA	LLINlG DUE WITHIN ONE	YEAR
						2022	2021
	Trade creditors					59,523	129,549
	Social security	and other taxes				56,9I4	46,538
	Other creditors					1,348
	Accrued expenses					322,082	128,692
						439,867	304,779
12.	MOVEMENT	IN FUNDS
					Net	Transfers
					movement	between	At
				At 1.4.21	in funds	funds	31.3.22
						8
	Unrestricted funds
	General fund			4,078,345	100,201	39,247	4,217,793
	Revaluation reserve			1,406,669		(39,247)	1,367,422
				5,485,014	100,201		5,585,215
	TOTAL FUNDS			5,485,014	100,201		5,585,215
	Net movement	in funds, included		in the above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
	Unrestricted funds
	General fund				3,896,518	(3,796,317)	100,201
	TOTALFUNDS				3,896,518	(3,796,317)	100,201
	Comparatives	for movement	in	funds
					Net	Transfers
					movement	between	At
				At 1.4.20	in funds	funds	31.3.21
	Unrestricted funds
	General fund			4,116,478	(49,737)	11,604	4,078,345
	Revaluation resetve			1,072,700	345,573	(11,604)	1,406,669
				5,189,178	295,836		5,485,014
	TOTAL FUNDS			5,189,178	295,836		5,485,014

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted	funds
General fund		3,176,088	(3,225,825 )		(49,737)
Revaluation	reserve			345,573	345,573
		3,176,088	(3,225,825 )	345,573	295,836
TOTAL FUNDS		3,176,088	(3,225,825 )	345,573	295,836

				Net	Transfers
				movement	between	At
			At 1.4.20	in funds	funds	31.3.22
Unrestricted		funds
General	fund		4,116,478	50,464	50,851	4,217,793
Revaluation		reserve	1,072,700	345,573	(50,851)	1,367,422
			5,189,178	396,037		5,585,215
TOTAL	FUNDS		5,189,178	396,037		5,585,215

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
Unrestricted		funds
General	fitnd		7,072,606	(7,022,142 )		50,464
Revaluation		reserve			345,573	345,573
			7,072,606	(7,022, 142 )	345,573	396,037
TOTAL	FUNDS		7,072,606	(7,022, 142 )	345,573	396,037

	for the Year Ended 3	1 March 2022
		2022	2021
INCOME AND ENDOWMENTS
Investinent income
Interest receivable		1,375	6,612
Charitable activities
Fees received for residential	care	1,008,715	1,001,811
Fees for domiciliary care		2,886,428	2,167,665
		3,895,143	3,169,476
Total incoming resources		3,896,518	3,176,088
EXPENDITURE
Domiciliary care costs
Staff costs		2,619,699	1,949,615
Other costs		204,364	192,931
Depreciation oftangible fixed	assets	14,863	6,593
		2,838,926	2,149,139
Residential care costs
Staffcosts		745,405	869,582
Other costs		157,939	168,366
Depreciation oftangible fixed	assets	54,047	38,738
		957,391	1,076,686
Total resources expended		3,796,317	3,225,825
Net income/(expenditure)		100,201	(49,737)