2023-03-31-accounts - Individual Care Services

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		Page
Report ofthe Trustees	I	to	7
Report ofthe Independent Auditors	8	to	11
Statement ofFinancial Activities		12
Balance Sheet		13
Cash Flow Statement		14
Notes to the Cash Flow Statement
Notes to the Financial Statements	16	to	27
Detailed Statement ofFinancial Activities		28

					2023	2022
					Unrestricted	Total
					funds	funds
INCOME	AND ENDOWMENTS FROM			Notes		f
Charitable	activities
Residential Domiciliary	care care				1,014,422 3,365,295	1,008,715 2,886,428
Investment	income					1,375
Total					4,379,718	3,896,518
EXPENDITURE		ON
Charitable	activity	care	cost		4,164,587	3,796,317
NET INCOME					215,131	100,201
RECONCILIATION			OF FUNDS
Total funds	brought	forvvard			5,585,215	5,485,014
TOTAL FUNDS CARRIED FORWARD					5,800,346	5,585,215

			Balance Sheet	Balance Sheet
			31March 2023
					2023	2022
					Unrestricted	Total
					funds	funds
			Notes
FIXEDASSETS
Tangible assets					6,486,639	4,898,546
CURRENT ASSETS
Debtom			10		403,397	351,047
Cash at bank					477,461	775,489
					880,858	1,126,536
CREDITORS
Amounts falling due within	one year				(691,023)	(439,867)
NET CURRENT ASSETS					189,835	686,669
TOTAL ASSETSLESSCURRENT
LIABILITIES					6,676,474	5,585,215
CREDITORS
Amounts falling due after	more than one	year	12		(876,128)
NET ASSETS					5,800,346	5,585,215
FUNDS			15
Unrestricted funds					5,800,346	5,585,215
TOTAL FUNDS					5,800,346	5,585,215
The financial statements were approved and were signed on its behalf by:		by the Board of Trustees		and authorised	- ll for issue on .................,...„„. ...........

					Cash Flotv Statement
				for the	Year Ended 31 March	2023
						2023	2022
				Notes
Cash flows from operating		activities
Cash generated fi'om opeintions						384,187	221,276
Net cash provided by operating activities						384,187	221,276
Cash flows from investing		activities
Purchase oftangible fixed assets Sale oftangible fixed assets						(867,177) 234,800	(798,915) 150,000
Net cash used in investing	activities					(632,377)	(648,915)
Cash flows front financing		activities
Loan repayments in year						(14,678)
Capital repayments in year						(2,395)
Interest paid						(32,765)
Net cash (used in)/provided		by financing		activities		(49,838)
Change in cash and cash equivalents			in	the
repoNng period Cash and cash equivalents		at the beginning				(298,028)	(427,639)
ofthe reporting period						775,489	1,203,128
Cash and cash equivalents		at the end	ofthe
repotehtg period						477,461	775,489

						2023	2022
Net income for the		reporting	period (as	per the Statement of	Financial
Activities)						215,131	100,201
Adjustments	for:
Depreciation	charges					25,077	68,910
Profit on disposal offixed assets						(11,697)
Interest paid						32,765
Incmase in dcbtota						(52,350)	(82,923)
increase in creditom						175,261	135,088
Net cash provided		by operations				384,187	221,276
ANALYSIS	OF CHANGES		IN NET FUNDS/(DEBT)
						Other
						non-cash
				At 1.4.22	Cash flow	changes	At 31.3.23
Net cash
Cash at bank				775,489	(298,028)		477,461
				775,489	(298,028)		477,461
Debt
Finance leases					(449)	(91,868)	(92,317)
Debts falling	due
within I year					29,478	(99,561)	(70,083)
Debts falling	due
atter I year						(791,355)	(791,355)
					29,029	(982,784)	(953,755)
Total				775,489	(268,999)	(982,784)	(476,294)

							2023	2022
				Activity			f
Fees received for residential
care Fees for domiciliary		care		Residential Domiciliary		care can:	1,014,422 3,365,295	1,008,715 2,886,428
							4,379,717	3,895,143
CHARITABLE ACTIVITY CARE COST
Domiciliary	care costs
							2023	2022
Staffcosts							2,924,788	2,619,699
Other costs							245,279	204,364
Depreciation							17,352	14,863
Interest payable and		similar charges					25,229
							3,212,648	2,838,926
Residential	care costs
							2023	2022
Staffcosts							806,151	745,405
Otfier costs							142,224	157,939
Depreciation Loss on sate	ofassets						7,725 (11,697)	54,047
Interest payable and similar charges							7,536
							951,939	957,391
Aggregate amounts							4,164,587	3,796,317
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is stated	atter charging/(crediting):
							2023	2022
Depreciation	- owned	assets					19,270	68,910
Depn:ciation	—assets	on hire purchase			contracts	and finance leases	5,807
Suiplus on disposal offixed assets							(11,697)
Loss/(profit)	on disposal							8,701

STAFF C		STS
					2023	2022
Wages and		salmdes			3,730,939	3,365,104
					3,730,939	3,365,104
The average		monthly	number ofemployees	during the year was as follows:
					2023	2022
Chatttable	activities				132	115
Management		and adniinisnution			12	8
					144	123

The number ofemployees whose employee benefits (exc	luding employer pension costs) exceeded 860,	000was:
	2023	2022
f70,001 - 880,000	I	I
6120,001 - 6130,000	I	I

Cost type
	2023	2022
		8
Payroll costs	470,380	488,475
Other costs	338,902	248,472
Depreciation Sale ofassets	13,381	20,057 8701
	822 663	~5705

Allocation	ofsupport	costs 2023	Payroll	Other		Sale of
			costs	costs	Depreciation	Assets	Total
			8			f	f.
Domiciliaty	care		376,304	260,406	16,643		653,353
Residential	care		94749i	78498	~3262		~16 10
			~40 80	33800	13 3131		822 663
Allocation	ofsupport	costs 2022	Payroll	Other		Sale of
			costs f	costs	Depreciation	Assets	Total f
Domiciliary Residential	care care		390,780 ~976 5	184,126 ~346	14,863 5 194	8,701	598,470 ~16 25
			4818475	~2484 2	~2005		~505

TANGIBLE FIXEDASSETS
		Fixtures
	Freehold	and	Motor
	pi'0pelny	fittings	vehicles	Totals
	8	f.
COST
At I April 2022	4,875,873	109,557	106,839	5,092,269
Additions	1,678,384	32,221	139,356	1,849,961
Disposals	(215,753)		(41,275)	(257,028)
At 31 March 2023	6,338,504	141,778	204,920	6,685,202
DEPRECIATION
At 1 April 2022	43,220	75,564	74,939	193,723
Chatge for year		16,554	8,523	25,077
Eliminated on disposal			(20,237)	(20,237)
At 31 March 2023	43,220	92,118	63,225	198,563
NET BOOK VALUE
At 31 March 2023	6,295,284	49,660	141,695	6,486,639
At 31 March 2022	4,832,653	33,993	31,900	4,898,546

Comparable	historical c	ost for th	e land and buildings included at valuatio	n:
				2023	2022
Cost				5,359,936	3,897,306
Accumulated	depreciation			317,072	317,072
As at 31March 2023				5,042,864	3,580,234
This represents	properties	included	above at the following valuation.
				2023	2022
Revaluation				6,338,502	4,875,873
Accumulated	depreciation			43,220	43,220
As at 31March 2023				6,295,282	4,832,653

				Motor
				vehicles
COST
Additions				139,356
DEPRECIATION
Charge for year				5,807
NET BOOK	VALUE
At 31 March	2023			133,549
At 31 March	2022
DEBTORS:	AMOUNTS FALLING DUE WITHIN ONE YEAR
			2023	2022
Tmde debtors			386,594	341,741
Other debtors			5,178	9,306
Prepayments	and accrued income		11,625
			403,397	351,047
CREDITORS: AMOUNTS		IrALLING DUE WITHIN ONE YEAR
			2023	2022
			f
Bank loans and overdtutts(see		note 13)	70,083
Hire purchase	(see note 14)		7,544
Trade creditota Social security and other taxes Other creditors Accrued expenses			154,535 62,224 11,476 385,161	59,523 56,914 1,348 322,082
			691,023	439,867

				2023	2022
				f.
Bank loans	(see note 13)			791,355
Hiiv, purchase (see note 14)				84,773
				876,128
LOANS
An analysis	ofthe maturity	of	loans is given below:
				2023	2022
Amounts falling due within		one year on demand:
Bank loans				70,083
Amounts falling between one			and two years:
Bank loans	—1-2yeats			70,560
Amounts falling due between			two and five yemm
Bank loans	-2-5 years			229,441
Amounts falling due in more than five yeaitu
Repayable	by instalments:
Bank loans	more 5yr by instai			491,354
Bank Loans

				2023	2022
Net obligations repayable:
Within one year Between one and five years				7,544 84,773
				92,317
MOVEMENT IN FUNDS
				Net
				movement	At
			At 1.4.22	in funds	31.3.23
				f.
Unrestricted	funds
Geneml fund Revaluation reserve			4,217,793 1,367,422	215,131	4,432,924 1,367,422
			5,585,215	215,131	5,800,346
TOTAL FUNDS			5,585,215	215,131	5,800,346
Net movement	in funds, included	in the above are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted	funds
General fund			4,379,718	(4,164,587)	215,131
TOTAL FUNDS			4,379,718	(4,164,587)	215,131

Compara	tives	for movement in fun	ds
				Net	Transfeta
				movement	between	At
			At 1.4.21	in funds	funds	31.3.22
				I	f.	I
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		5,585,2 15

		Incoming	Resources	Movement
		fcsoul'ccs	expended	in funds
				f.
Unrestricted	funds
General fund		3,896,518	(3,796,317)	100,201
TOTAL FUNDS		3,896,518	(3,796,317)	100,201

			Net	Transfers
			movement	between	At
		At 1.4.21	in funds	funds	31.3.23
		f.
Unrestricted	funds
General fund		4,078,345	315,332	39,247	4,432,924
Revaluation	reserve	1,406,669		(39,247)	1,367,422
		5,485,014	315,332		5,800,346
TOTAL FUNDS		5,485,014	315,332		5,800,346

			Incomtng	Resources	Movement
			resources	expended	in funds
Unrestricted		funds
General	fund		8,276,236	(7,960,904)	315,332
TOTAL	FUNDS		8,276,236	(7,960,904)	315,332

			INDIVIDUAL CARE SERVICES
			Detailed Statement ofFinancial Activities
			for the Year Ended 31March 2023
				2023	2022
INCOME AND ENDOWMENTS
Investment income
Interest teceivable				I	1,375
Charitable activities
Fees received for residential Fees for domiciliary care		care		1,014,422 3,365,295	1,008,715 2,886,428
				4,379,717	3,895,143
Total incoming resources				4,379,718	3,896,518
EXPENDITURE
Doniiciliary care costs
Staffcosts Other costs Depreciation oftangible Bank loan interest Hiie purchase	fixed	assets		2,924,788 245,279 17,352 23,039 2,190	2,619,699 204,364 14,863
				3,212,648	2,838,926
Residential care costs
Staffcosts Other costs Depreciation oftangible Profit on sale ofassets Bank loan interest Hire purchase	fixed	assets		806,151 142,224 7,725 (11,697) 6,882 654	745,405 157,939 54,047
				951,939	957,391
Total resources expended				4,164,587	3,796,317
Net income				215,131	100,201