|||Page||
|---|---|---|---|
|Report ofthe Trustees|I|to|8|
|Report ofthe Independent<br>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||





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





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||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<br>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|





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





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



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|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|





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|||||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|





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|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<br>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)|



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|||||||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|||||||





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



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|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|





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||||||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|



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|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|





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|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<br>funds|||||||
||General<br>fund|||4,078,345|100,201|39,247|4,217,793|
||Revaluation<br>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<br>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<br>funds|||||||
||General fund|||4,116,478|(49,737)|11,604|4,078,345|
||Revaluation<br>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|





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|||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|





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||for the Year Ended 3|1 March 2022||
|---|---|---|---|
|||2022|2021|
|INCOME AND ENDOWMENTS||||
|Investinent<br>income||||
|Interest receivable||1,375|6,612|
|Charitable<br>activities||||
|Fees received for residential|care|1,008,715|1,001,811|
|Fees for domiciliary<br>care||2,886,428|2,167,665|
|||3,895,143|3,169,476|
|Total incoming<br>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<br>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)|