2021-03-31-accounts - Age UK Bradford & District

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Trustees		Halyna Dowhan
		Pamela James	(Vice Chair)
		Akhtar Malik
		Ibrahim Muhammad
		Amanda Peters
		Jonathan Stead
		Joanne Volpe
		Jonathan Wright	(Chair)
Secretary		Mark Rounding	(Chief Executive Officer)
Charity number		1025961
Company	number	02646454
Registered	office	75Wrose Road
		Wrose
		Shipley
		Bradford
		BD18 1HX
Auditor		Azets Audit Services Limited
		Triune Court
		Monks Cross Drive
		York
		YO32 9GZ
Bankers		National Westminster
		7 Hustlergate
		Bradford
		BD1 1PP

		Page
Trustees' report		1-7
Statement ofTrustees'	responsibilities
Independent auditor's	report	9-12
Statement offinancial	activities	13
Balance sheet		14
Statement ofcash flows		15
Notes to the financial	statements	16-31

					Unrestricted	Restricted	Total	Total
					funds	funds
				Notes	2021	2021	2021f	2020
Income from:
Donations and legacies					110,458		110,458	186,209
Charitable Income					254,783	401,374	656,157	495,218
Other trading activities					325,893		325,893	485,057
Investments					29		29	3
Total income					691,163	401,374	1,092,537	1,166,487
Ex enditure on:
Raising funds				6	433,343		433,343	458,265
Charitable activities				6	85,956	419,479	505,435	650,952
Total expenditure					519,299	419,479	938,778	1,109,217
Net income/(expenditure)		before transfers			171,864	(18,105)	153,759	57,270
Transfers between	funds				(27,105)	27,105
Net income for the year					144,759	9,000	153,759	57,270
Other recognised	gains	and	losses
Actuarial (loss)/gain	on defined		benefit pension
schemes				16	(864)		(864)	812
Net movement in funds					143,895	9,000	152,895	58,082
Fund balances at 1 April		2020			(5,381)	47,532	42,151	(15,931)
Fund balances at	31 March 2021				138,514	56,532	195,046	42,151

				2021		2020
			Notes			f
Fixed assets
Tangible assets					10,761		26,296
Current assets
Debtors			12	91,554		97,689
Cash at bank and	in	hand		168,662		50,998
				260,216		148,687
Creditors: amounts		falling due within
one year				(57,059)		(109,103)
Net current assets					203,157		39,584
Total assets less	current liabilities				213,918		65,880
Creditors: amounts		falling due after
more than one year			14		(18,872)		(23,729)
Net assets					195,046		42,151
Income funds
Restricted funds			17		56,532		47,532
Unrestricted funds					138,514		(5,381)
					195,046		42,151

					2021
				Notes	F
Cash flows from operating			activities
Cash generated		from operations		21		117,635	7,972
Investing	activities
Investment	income received				29
Net cash	generated from investing
activities						29
Net cash	used	in financing	activities
Net increase in		cash and cash equivalents				117,664	7,975
Cash and	cash	equivalents	at beginning	ofyear		50,998	43,023
Cash and	cash	equivalents	at end of	year		168,662	50,998

Donations	and	legacies
			2021	2020
Donations	and	gifts	19,580	130,723
Legacies	receivable			55,486
CJRS furlough		grants	90,878
			110,458	186,209

		2021	2020
		f
Grants and contracts receivable		656,157	495,218
Analysis by	fund:
Unrestricted	funds	254,783	146,369
Restricted funds		401,374	348,849
		656,157	495,218
Other trading activities
		2021	2020
Fundraising	events and fees earned	25,011	32,338
Charity shop	income	89,872	450,600
Cafe income			2,119
Covid-19 retail grant support		211,010
		325,893	485,057

			Raising	Charitable	Total	Raising	Charitable	Total
			funds	activities	2021	funds	activities	2020
			2021	2021		2020	2020
				f.			f.
Staff costs			223,218	296,934	520,152	256,688	388,164	644,852
Interest cost	- unwinding
discount				673	673		460	460
Agency and	seconded
staff						49		49
Staff and volunteer
expenses			1,072	2,655	3,727	3,496	12,810	16,306
Training and	recruitment		1,244	1,561	2,805	1,450	1,509	2,959
Premises costs			123,279	3,394	126,673	143,766	31,497	175,263
Insurance			3,985	244	4,229	3,860	729	4,589
Office costs			10,497	1,281	11,778	2,691	2,691	5,382
Repairs and	renewals		10,878		10,878	1,198	221	1,419
Publicity			9,152	1,000	10,152	3,909	17	3,926
Cafe provisions							2,876	2,876
Van running	and other
transport costs			6,844		6,844	5,585	560	6,145
Shop costs			6,602		6,602	10,326		10,326
Subscriptions			7,011	1,358	8,369	9,570	1,783	11,353
Sundries			18,062	4,643	22,705	1,729	4,282	6,011
			421,844	313,743	735,587	444,317	447,599	891,916
Share ofsupport costs
(see note 7)			11,499	185,012	196,511	13,948	197,173	211,121
Share ofgovernance		costs
(see note 7)				6,680	6,680		6,180	6,180
			433,343	505,435	938,778	458,265	650,952	1,109,217

Support cos	ts
			Support Governance			2021	Support	Governance	2020
			costs	costs			costs	costs
			f.				f.
Staff costs			106,424			106,424	86,375		86,375
Depreciation			15,535			15,535	20,095		20,095
Staff and volunteer
expenses			30			30	477		477
Training and	recruitment		639			639	730		730
Premises costs			302			302	21,057		21,057
Insurance			5,404			5,404	6,570		6,570
Office costs			49,428			49,428	59,755		59,755
Repairs and	renewals		230			230	2,563		2,563
Sundries			18,519			18,519	13,499		13,499
Audit fees				6,680		6,680		6,180	6,180
			196,511	6,680		203,191	211,121	6,180	217,301
Net movement		in funds						2021f	2020
Net movement		in funds is stated after charging/(crediting)
Fees payable	to the company's		auditor for the	audit	ofthe company's
financial statements								6,680	6,490
Fees payable	to the company's		auditor for statutory		accounts			1,700	1,650
Depreciation	of	owned tangible	fixed assets					15,535	20,095

The averag	e	monthly number ofemployees during	the year was:
			2021	2020
			Number	Number
Charitable	activities		26	37
Administration			3	3
			29	40
Employment		costs	2021	2020
			f.
Wages and	salaries		566,145	668,730
Social security		costs	43,446	44,449
Other pension		costs	16,985	18,048
			626,576	731,227

11	Tangible fixed assets	Tangible fixed assets
			Leasehold	Fixtures and	Computer	Total
			improvements	fittingsf	equipment f
	Cost
	At 1 April 2020		112,743	11,969	25,119	149,831
	Disposals		(31,976)	(2,256)		(34,232)
	At 31 March 2021		80,767	9,713	25,119	115,599
	Depreciation and impairment
	At 1 April 2020		88,630	9,786	25,119	123,535
	Depreciation charged	in the year	13,880	1,655		15,535
	Eliminated in respect	ofdisposals	(31,976)	(2,256)		(34,232)
	At 31 March 2021		70,534	9,185	25,119	104,838
	Carrying amount
	At 31 March 2021		10,233	528		10,761
	At 31 March 2020		24,113	2,183		26,296
12	Debtors
	Amounts falling due	within one year:			2021f	2020f
	Trade debtors				61,552	62,214
	Other debtors				9,786	12,765
	Prepayments and accrued income				20,216	22,710
					91,554	97,689
13	Creditors: amounts	falling due within one year
			Notes		2021 P	2020f
	Other taxation and social security				8,880	29,303
	Deferred income			15	2,604	42,250
	Trade creditors				26,521	17,998
	Other creditors				12,660	13,344
	Short term pension scheme deficit payments				6,394	6,208
					57,059	109,103

14	Creditors: amounts	Creditors: amounts
				2021	2020
			Notes
	Pension	scheme deficit payments	16	18,872	23,729
15	Deferred	income
				2021	2020f
	Brought forward			42,250	53,167
	Released	in the year		(42,250)	53,167
	Deferred	in the year		2,604	42,250
	Carried forward			2,604	42,250

			2021	2020	2019
Contributions due within	one year		6,394	6,208	6,027
Contributions due over	over year		18,872	23,729	30,289
Present value of provision			25,266	29,937	36,316
Reconciliation ofOpening		and Closing Provisions		2021	2020
Provision at the start of	the	year		29,937	36,316
Unwinding ofdiscount				673	460
Deficit contribution paid				(6,208)	(6,027)
Actuarial re-measurements:
—impact ofany change	in assumptions			864	(812)
Provision at end ofyear				25,266	29,937
Income and Expenditure		Impact
				2021	2020
Interest expense				673	460
Actuarial re-measurements:
—impact ofany change	in assumptions			864	(812)

	2021	2020	2019
Year 1	6,394	6,208	6,027
Year 2	6,586	6,394	6,208
Year 3	6,783	6,586	6,394
Year 4	5,822	6,783	6,586
Year 5		5,822	6,783
Year 6			5,822
Assumptions
	2021	2020	2019
Rate ofdiscount	0.66	2.53	1.39

					Movement in funds	Movement in funds
Current year			Balance at 1		Income	Expenditure	Transfers	Balance at 31
			April	2020				March 2021
				f.			f.
Advice and Support	(ET
Consortium)					53,300	(80,405)	27,105
Equality together - engagement-
Lot 2 advocacy				946	4,973	(4,534)		1,385
Complex Care			31,295		169,000	(194,657)		5,638
BDMC Day Opportunities					29,526	(28,973)		553
Groundworks			10,804		10,905	(21,709)
Multi agency support	team			7,205	50,937	(54,950)		3,192
PROSPER					14,402	(7,178)		7,224
St John' s				965	5,336	(4,071)		2,230
Worth Connecting 2			(3,683)		25,735	(17,521)		4,531
Reaching Inequalities	in	the City			8,064	(161)		7,903
Armed Forces Covenant		Fund			19,196	(4,320)		14,876
National Lottery					10,000	(1,000)		9,000
			47,532		401,374	(419,479)	27,105	56,532

		Movement in funds	Movement in funds
Prior year	Balance at 1	Income	Expenditure	Transfers	Balance at 31
	April 2019				March 2020
Advice and Support	(6,761)	58,500	(78,742)	27,003
Complex Care	105,920	113,168	(187,793)		31,295
Aged Veterans	16,174		(16,174)
PSN - BDCT	8,143		(8,143)
Ambitions for later life	2,425		(2,425)
Worth connecting 2	7,001	29,686	(40,370)		(3,683)
StJohns		5,336	(4,371)		965
Equality together ( Lot 2Advocacy)		2,053	(1,107)		946
BMDC Day Opportunities		29,529	(44,288)	14,759
Groundworks		12,268	(1,464)		10,804
Multi Agency Support Team		32,053	(24,848)		7,205
PROSPER		58,108	(80,837)	22,729
Social Prescribing		8,148	(8,532)	384
	132,902	348,849	(499,094)	64,875	47,532

Analysis ofnet assets	between funds
	Unrestricted	Restricted	Total Unrestricted		Restricted	Total
	2021	2021	2021	2020	2020	2020
Fund balances are
represented by:
Tangible assets	10,761		10,761	26,296		26,296
Current assets/
(liabilities)	146,625	56,532	203,157	(7,948)	47,532	39,584
Long term liabilities	(18,872)		(18,872)	(23,729)		(23,729)
	138,514	56,532	195,046	(5,381)	47,532	42,151

under non-cancellable operating leases, which fall due a	s follows:
	2021	2020
Within one year	37,456	81,870
Between two and five years	37,117	74,573
	74,573	156,443


1	Cash generated from	operations			2021	2020
	Surplus for the year				153,759	57,270
	Adjustments for:
	Investment income				(29)	(3)
	Depreciation and impairment of		tangible	fixed assets	15,535	20,095
	Pension scheme adjustments				(5,535)	(5,567)
	Movements in working	capital:
	Decrease/(increase) in	debtors			6,135	(20,664)
	(Decrease) in creditors				(12,584)	(82,273)
	(Decrease)/increase in	deferred	income		(39,646)	39,114
	Cash generated by operations				117,635	7,972
22	Analysis ofchanges	in net funds
	The charity had no debt during the year.

Comparative Sta	te	ment	of Financial Activities
				Unrestricted	Restricted	Total
				fundsf	funds	2020
Income from:
Donations and legacies				186,209		186,209
Charitable Income				146,369	348,849	495,218
Other trading activities				485,057		485,057
Investments				3		3
Total income				817,638	348,849	1,166,487
Ex enditure on:
Raising funds				391,642	66,623	458,265
Charitable activities				218,481	432,471	650,952
Total expenditure				610,123	499,094	1,109,217
Net (expenditure)/income			before transfers	207,515	(150,245)	57,270
Transfers between		funds		(64,875)	64,875
Net expenditure	for the		year	142,640	(85,370)	57,270
Other recognised		gains	and losses
Actuarial gain on defined			benefit pension schemes	812		812
Net movement in funds				143,452	(85,370)	58,082
Fund balances at	1 April		2019	(148,833)	132,902	(15,931)
Fund balances at		31 March 2020		(5,381)	47,532	42,151