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2020-09-30-accounts

Charity Registration No. 1015086

Company Registration No. 02745333 (England and Wales)

THE LADY NUFFIELD HOME

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020

THE LADY NUFFIELD HOME

LEGAL AND ADMINISTRATIVE INFORMATION

Trustee Directors Dr. J Shakespeare Mark Charter Elizabeth Cheng Jane Curran John Donald Edward Pilling Charity number 1015086 Company number 02745333 Registered office 165 Banbury Road Oxford Oxfordshire OX2 7AW Auditor Shaw Gibbs (Audit) Limited 264 Banbury Road Oxford OX2 7DY Bankers National Westminster Bank Plc 43 Cornmarket Street Oxford Oxfordshire OX1 3HA

THE LADY NUFFIELD HOME

CONTENTS

Page
Trustee Directors' report 1 - 3
Independent auditor's report 4 - 6
Statement of financial activities 7
Balance sheet 8
Statement of cash flows 9
Notes to the financial statements 10 - 17

THE LADY NUFFIELD HOME

TRUSTEE DIRECTORS' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2020

The Trustees, who are also the Directors for the purposes of Company Law (referred to Trustees throughout), present their report and the audited financial statements of the Company (referred to as the Charity throughout), for the year ended 30 September 2020.

Structure, governance and management

The Lady Nuffield Home is a company limited by guarantee The Company was established in 1994. The Company is a registered charity which provides residential care for older persons. The Trustees take in to account the Charity Commission guidance on public benefit and believe that the activities of The Lady Nuffield Home are in line with that guidance.

The Trustee Directors are appointed by the Board Members. In accordance with Charity's Articles of association at every Annual General Meeting, one third of the Board Members who are subject to retirement by rotation shall retire and being eligible offer themselves for reappointment. No person other than a Board Member retiring by rotation shall be appointed or reappointed unless he/she is recommended by the Board Members.

The Trustee Directors, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Dr. J Shakespeare Mark Charter Elizabeth Cheng Jane Curran John Donald Edward Pilling

The Company also purchased and maintained Directors' and Officers' liability insurance in respect of itself and its Trustee Directors.

The Trustee Directors hold monthly meetings at which the Trustees review the registered Manager;s report in key event in the Home since the previous meeting, a Finance report and are updated on charity and care home regulations and legislation. The Registered Managers report includes information on staffing and resident changes and issues, maintenance of the Home and planned events for the residents. Major issues including fee increase , annual wage review, financial budget and capital expenditure require approval at a Trustees Meeting. Day to day management of the Home is delegated to the Registered Manager who attends the monthly meetings.

Risk management

The Trustee Directors has assessed the major risks to which the Charity is exposed, and have reviewed those risks and established systems and procedures to manage those risks. These risks include:

The Home's ability to maintain fees at a reasonable level whilst covering expenditure is dependant on maintaining high percentage occupancy levels. In an ageing population, The Home has a significant waiting list of potential residents.

The National Minimum Standards for Care Homes for Older People set out criteria for the Home to comply with and operate within. The Standards make a number of recommendations on facilities. The Trustees have completed a phased programme of refurbishment to upgrade the Home to comply with these requirements.

THE LADY NUFFIELD HOME

TRUSTEE DIRECTORS' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2020

Risk management (continued)

The Home, in consultation with its insurers, is fully covered for all insurable events which are appropriate for a charitable organisation of its size and activities.

Health and Safety is continuously reviewed and any matters which need rectification are identified and remedied.

Employment and personnel policies and the policies' implementation are regularly assessed to make sure that they conform with up to date legal requirements. The Home currently pays everyone in excess of the living wage. The trustees believe that this policy reduces staff turnover and associated recruitment and training costs.

Objectives and activities

The objects of the Charity, which are laid down in the memorandum of Association of the Company, are to relieve aged people by the provision of accommodation, nursing or residential homes, health care, community care, training, educational and recreational facilities and any other facilities to meet the needs of aged people.

The Charity operates one residential home at the registered office address. The Home now has 30 rooms, 28 with ensuite facilities.

The Trustee Directors have been mindful of the need to ensure that the service the Charity provides to the residents evolves to meet changing demands and complies with new standards. The Trustee Directors have completed the redevelopment/refurbishment of the majority of the property. A new 10 year loan facility drawn down in 2010 was used to fund the second stage of these works. The loan was fully repaid in 2015.

Reserves Policy

It is the policy of the Charity to hold reserves in its General Fund in order to protect the future operations of the Charity and as part of a policy of good financial management practice. As at 30th September 2020 the - - amount of reserves in the General Fund was £2,226,660 (2019 £2,189,533) of which £684,228 (2019 £609,012) was represented by net current assets. The principal funding source is residents' fees.

The trustees have allocated sums from the General Fund to cover future anticipated costs of planned property maintenance and refurbishment works, details of which are shown in note 19 to the accounts.

Financial review

THE LADY NUFFIELD HOME

TRUSTEE DIRECTORS' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2020

Statement of Trustee Directors' responsibilities

The Trustee Directors, who are also the directors of The Lady Nuffield Home for the purpose of company law, are responsible for preparing the Trustee Directors' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustee Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustee Directors are required to:

The Trustee Directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Shaw Gibbs (Audit) Limited offer themselves for reappointment as auditors.

The Trustee Directors' report was approved by the Board of Trustee Directors.

~~..............................~~ Judith Shakespeare (Sep 13, 2021, Dr. J Shakespeare 4:09pm) Trustee Director Dated: ......................... 13 Sep 2021

THE LADY NUFFIELD HOME

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEE DIRECTORS OF THE LADY NUFFIELD HOME

Opinion

We have audited the financial statements of The Lady Nuffield Home (the ‘Charity’) for the year ended 30 September 2020 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the 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, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity 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 these 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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The Trustee Directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not 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 information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

THE LADY NUFFIELD HOME

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEE DIRECTORS OF THE LADY NUFFIELD HOME

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of Trustee Directors

As explained more fully in the statement of Trustee Directors' responsibilities, the Trustee Directors, who are also the directors of the Charity for the purpose of company law, 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 Trustee Directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustee Directors are responsible for assessing the Charity’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 Trustee Directors either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report 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 (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

THE LADY NUFFIELD HOME

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEE DIRECTORS OF THE LADY NUFFIELD HOME

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Shaw Gibbs Limited 13 Sep 2021 Samantha Daniels (Sep 13, 2021, 4:13pm)

Samantha Daniels (Senior Statutory Auditor) for and on behalf of Shaw Gibbs (Audit) Limited ......................... Chartered Certified Accountants Statutory Auditor 264 Banbury Road Oxford OX2 7DY

Shaw Gibbs (Audit) Limited is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006

THE LADY NUFFIELD HOME

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2020

Unrestricted Unrestricted
funds designated
funds
2020
2020
Notes
£
£
Income and endowments from:
Donations and legacies
3
294
-
Charitable activities
4
1,165,721
-
Investments
5
1,601
-
Other income
6
43,613
-
Total income
1,211,229
-
Expenditure on:
Charitable activities
7
1,174,102
-
Net incoming
resources before
transfers
37,127
-
Gross transfers
between funds
(30,656)
30,656
Net income for the year/
Net movement in funds
6,471
30,656
Fund balances at 1
October 2019
2,120,189
69,344
Fund balances at 30
September 2020
2,126,660
100,000
Total Unrestricted Unrestricted
funds
designated
funds
2020
2019
2019
£
£
£
294
258
-
1,165,721
1,230,631
-
1,601
2,212
-
43,613
-
-
1,211,229
1,233,101
-
1,174,102
1,174,772
-
37,127
58,329
-
-
-
-
37,127
58,329
-
2,189,533
2,061,860
69,344
2,226,660
2,120,189
69,344
Total
2019
£
258
1,230,631
2,212
-
Donations and legacies
3
Charitable activities
4
Investments
5
Other income
6
Total income
Expenditure on:
Charitable activities
7
Net incoming
resources before
transfers
Gross transfers
between funds
Net income for the year/
Net movement in funds
Fund balances at 1
October 2019
Fund balances at 30
September 2020
1,233,101
1,174,772
58,329
-
58,329
2,131,204
2,189,533

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE LADY NUFFIELD HOME

BALANCE SHEET

AS AT 30 SEPTEMBER 2020

Notes
Fixed assets
Tangible assets
12
Current assets
Stocks
13
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Income funds
Designated funds
Unrestricted funds
2020
£
£
1,542,432
1,959
29,779
722,395
754,133
(69,905)
684,228
2,226,660
100,000
2,126,660
2,226,660
2019
£
£
1,580,521
1,881
29,656
673,335
704,872
(95,860)
609,012
2,189,533
69,344
2,120,189
2,189,533
2019
£
£
1,580,521
1,881
29,656
673,335
704,872
(95,860)
609,012
2,189,533
69,344
2,120,189
2,189,533
2,189,533
69,344
2,120,189
2,189,533

13 Sep 2021

The accounts were approved by the Trustee Directors on .........................

Judith Shakespeare (Sep 13, 2021, ~~..............................~~ 4:09pm) Dr. J Shakespeare Trustee

Company Registration No. 02745333

THE LADY NUFFIELD HOME

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 30 SEPTEMBER 2020

Notes
Cash flows from operating activities
Cash generated from operations
20
Investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
2020
£
(18,000)
1,601
£
65,459
(16,399)
-
49,060
673,335
722,395
2019
£
(77,334)
2,212
£
141,597
(75,122)
-
66,475
606,860
673,335

THE LADY NUFFIELD HOME

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020

1 Accounting policies

Charity information

The Lady Nuffield Home is a private company limited by guarantee incorporated in England and Wales. The registered office is 165 Banbury Road, Oxford, Oxfordshire, OX2 7AW.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's [governing document], the Companies Act 2006 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 (FRS 102) (effective 1 January 2019)". The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustee Directors have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Trustees Directors have made this assessment with regard to the charity's current and expected performance. Particular consideration has been given to the impact of the Coronavirus on the charity's ability to operate for the foreseeable future. Thus the Trustee Directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustee Directors in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Incoming resources

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income represents fees receivable for core services and resident service income. Income is recognised over the period in which services are provided.

Government grants that do not specify performance conditions it is recognised in income when the proceeds are received or receivable.

THE LADY NUFFIELD HOME

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020

1 Accounting policies

(Continued)

1.5 Resources expended

Expenditure, which is charged on an accruals basis is allocated between:

i. expenditure incurred directly in the effort to raise voluntary contributions

ii. expenditure incurred directly in the fulfilment of the Company's objectives iii. expenditure incurred in the governance of the Charity

1.6 Donated assets

Assets donated to the Company by The Nuffield Foundation are included in the Financial Statements at a reasonable estimate of the value at the time of the donation.

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2%
Freehold land 0%
Plant and Machinery (Including Lift) 10%
Furniture, carpets and equipment 10%
Property improvements 2-10%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

THE LADY NUFFIELD HOME

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustee Directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Useful economic life of non-current assets

The useful economic lives of non-current assets have been derived from the judgement of the directors, using their best estimate of the write-down period.

3 Donations and legacies

Donations and gifts
4
Charitable activities
Fees from residents
5
Investments
Interest receivable
2020
£
294
2019
£
258
2020
£
1,165,721
2020
£
1,601
2019
£
1,230,631
2019
£
2,212

THE LADY NUFFIELD HOME

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020

6 Other income

Total Total
2020 2019
£ £
Grants received 43,613 -

7 Charitable activities

Direct
charitable
expenditure
Managemen
t and
administrati
on
2020
2020
£
£
Staff costs
470,581
255,830
Depreciation and
impairment
56,089
-
Care agency staff
12,311
-
Catering provisions and
household supplies
205,524
-
Residential home running
costs
96,151
-
Office costs
-
18,641
Registration fees
-
2,141
Bookkeeping fees
-
4,520
General expenses
-
36,712
Legal & professional
-
15,602
Garden refurbishment
-
-
840,656
333,446
840,656
333,446
Total
2020
Direct
charitable
expenditure
Managemen
t and
administrati
on
2019
2019
£
£
£
726,411
448,923
221,093
56,089
58,926
-
12,311
38,043
-
205,524
189,250
-
96,151
111,769
-
18,641
-
20,028
2,141
-
4,192
4,520
-
5,448
36,712
-
49,083
15,602
-
25,461
-
2,556
-
1,174,102
849,467
325,305
1,174,102
849,467
325,305
Total
2019
£
670,016
58,926
38,043
189,250
111,769
20,028
4,192
5,448
49,083
25,461
2,556
1,174,772
1,174,772

8 Auditor's remuneration

The analysis of auditor's remuneration is as follows:

The analysis of auditor's remuneration is as follows:
2020 2019
£ £
Audit of the annual accounts 5,550 5,160

THE LADY NUFFIELD HOME

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020

9 Trustee Directors

None of the Trustee Directors (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

10 Employees

Number of employees

The average monthly number of employees during the year was:

Care and domestic
Maintenance
Administration
Employment costs
Wages and salaries
Social security costs
Other pension costs
2020
Number
28
1
3
32
2020
£
643,004
59,336
17,434
719,774
2019
Number
28
1
3
32
2019
£
605,389
45,356
19,271
670,016

There were no employees whose annual remuneration was £60,000 or more.

11 Pensions

The company makes payments to a personal contribution pension schemes for the benefit of the staff.

The pension cost for the year was £17,434 (2019: £19,271).

THE LADY NUFFIELD HOME

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020

12
Tangible fixed assets
Freehold land
and buildings
£
Cost
At 1 October 2019
1,736,924
Additions
-
At 30 September 2020
1,736,924
Depreciation and impairment
At 1 October 2019
502,696
Depreciation charged in the year
28,601
At 30 September 2020
531,297
Carrying amount
At 30 September 2020
1,205,627
At 30 September 2019
1,234,228
13
Stocks
Consumables
14
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
15
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Furniture,
carpets and
equipment
Property
improvements
£
£
102,526
989,765
-
18,000
102,526
1,007,765
74,462
671,536
5,127
22,361
79,589
693,897
22,937
313,868
28,064
318,229
2020
£
1,959
2020
£
8,616
21,163
29,779
2020
£
12,940
15,032
41,933
69,905
Total
£
2,829,215
18,000
2,847,215
1,248,694
56,089
1,304,783
1,542,432
1,580,521
2019
£
1,881
2019
£
14,534
15,122
29,656
2019
£
26,750
34,063
35,047
95,860

THE LADY NUFFIELD HOME

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020

16
Analysis of net assets between funds
Unrestricted
funds
Designated
funds
2020
2020
£
£
Fund balances at 30
September 2020 are
represented by:
Tangible assets
1,542,432
-
Current assets/
(liabilities)
584,228
100,000
2,126,660
100,000
Total Unrestricted
funds
Designated
funds
2020
2019
2019
£
£
£
1,542,432
1,580,521
-
684,228
539,668
69,344
2,226,660
2,120,189
69,344
Total
2019
£
1,580,521
609,012
2,189,533

17 Unrestricted funds

Balance at
1 October 2019
£
Unrestricted
2,120,189
Designated
69,344
2,189,533
Income
Expenditure
£
£
1,211,229
1,174,102
-
-
1,211,229
1,174,102
Balance at
Transfers 30 September 2020
£
£
(30,656)
2,126,660
30,656
100,000
-
2,226,660
Balance at
Transfers 30 September 2020
£
£
(30,656)
2,126,660
30,656
100,000
-
2,226,660
2,226,660

The designated fund comprises amounts set aside for future property maintenances and refurbishment in line with anticipated costs of planned works.

18 Related party transactions

There were no disclosable related party transactions during the year (2019 - none).

19 Contingent liability

A possible liability exists at the year end date relating to a dispute over unpaid fees with a building contractor in the amount of £12,000. The Trustees have issued a counterclaim for remedial work performed on the project. The outcome of the dispute is uncertain as at the date of signature of these financial statements.

THE LADY NUFFIELD HOME

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020

20
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase)/decrease in stocks
(Increase)/decrease in debtors
(Decrease)/increase in creditors
Cash generated from operations
21
Analysis of changes in net funds
The Charity had no debt during the year.
2020
£
37,127
(1,601)
56,089
(78)
(123)
(25,955)
65,459
2019
£
58,329
(2,212)
58,926
186
8,997
17,371
141,597

Issuer Shaw Gibbs Document generated Mon, 13th Sep 2021 14:35:19 BST Document fingerprint bfda9ad60890547f1d0fb0eec6b28622

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Mon, 13th Sep 2021 16:09:26 BST Judith Shakespeare - Signer (16d96290ab3a71ee189fed04723a3c8b) Audit history log Date Action Mon, 13th Sep 2021 16:09:26 BST The envelope has been signed by all parties. (82.14.184.99) Mon, 13th Sep 2021 16:09:26 BST Judith Shakespeare signed the envelope. (82.14.184.99) Mon, 13th Sep 2021 16:07:00 BST Judith Shakespeare viewed the envelope. (82.14.184.99) Mon, 13th Sep 2021 14:39:26 BST Document emailed to judy.shakespeare@virginmedia.com (3.8.92.214) Mon, 13th Sep 2021 14:39:26 BST Sent the envelope to Judith Shakespeare (judy.shakespeare@virginmedia.com) for signing. (89.197.20.206) Mon, 13th Sep 2021 14:38:07 BST Judith Shakespeare has been assigned to this envelope (89.197.20.206) Mon, 13th Sep 2021 14:35:23 BST Document generated with fingerprint bfda9ad60890547f1d0fb0eec6b28622 (89.197.20.206) Mon, 13th Sep 2021 14:35:19 BST Envelope generated by Kim Gray (89.197.20.206)

Issuer Shaw Gibbs Document generated Mon, 13th Sep 2021 16:10:28 BST Document fingerprint 41156d09b7171d932ba0aa97140a8ab9

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Mon, 13th Sep 2021 16:13:07 BST Samantha Daniels - Signer (9d72cb4bb6b9762b1c8dec853a43fe5a) Audit history log Date Action Mon, 13th Sep 2021 16:13:07 BST The envelope has been signed by all parties. (89.197.20.206) Mon, 13th Sep 2021 16:13:07 BST Samantha Daniels signed the envelope. (89.197.20.206) Mon, 13th Sep 2021 16:12:57 BST Samantha Daniels viewed the envelope. (51.141.11.223) Mon, 13th Sep 2021 16:12:22 BST Samantha Daniels viewed the envelope. (89.197.20.206) Mon, 13th Sep 2021 16:11:58 BST Document emailed to samantha.daniels@shawgibbs.com (18.133.244.253) Mon, 13th Sep 2021 16:11:58 BST Sent the envelope to Samantha Daniels (samantha.daniels@shawgibbs.com) for signing. (89.197.20.206) Mon, 13th Sep 2021 16:11:08 BST Samantha Daniels has been assigned to this envelope (89.197.20.206) Mon, 13th Sep 2021 16:10:31 BST Document generated with fingerprint 41156d09b7171d932ba0aa97140a8ab9 (89.197.20.206) Mon, 13th Sep 2021 16:10:28 BST Envelope generated by Kim Gray (89.197.20.206)