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2024-03-31-accounts

Reglstered Number 1927474 Age UK Rothfttham Limitod Report of the Trustees and Unaudited Flnanclal Statements For the Year Ended 31 March 2024

rh m Limit QootsJ]tsrtth&EiDa￿I Statements Page Report of the Trustees Report of the Independent Examiner 10 Statement of FlnanciaLActivities 11 Balance Sheet 12 Statement of Cash Flows 13 Notes to the Accounts 14-24

The trustees are the directors of the company. The trustees presenttheir report with Financial Statements of the company forthe 12 month period ending 31" March 2024. REFERENCEAND ADMINISTrATIVE INFORMATION Charity registr8tion number: 1039771 Company registration number: 1927474 IEng18nd and W8188) Registered office and operational 8ddress: Galax Business Centre Fitzwilliam Road Rotherham S65 1SL TRUSTEES Maxine Dennis ( Resigned 28 February 2024) Helen Hawley-Hague B8rb8r8 Laird Martin Singer Patricia Wade {Resigned 13 June 2023) Kate Adams SECRETARY Barbara Dinsdale CHIEF EXECUTIVE Barbara Dlnsdale REPORTING ACCOUNTANTS Torevell Dent Llmlted Chartered Certified Accountants 1-3 St Ann's Place Pellon Lane H81ifax HX15RB BANKERS The Cooperatlve Bank PLC 27 Bridgegate Rotherham S60 1SN

  1. Objectives and activiti88 Atthe AGM on 1 f February 2022the new Memorandum and Articles ofAssociation thatwere adopted also changed objects of the Charity to that outlined below. To promote the following purposes for the benefit of the public andlor older people within Rotherham Metropolitan Borough: preventlng or rellevlng the povety of older people; advancing education; preventing or relieving sickness, disease or suffering in older people {whether emotion81, mental or physical); promoting equ8lity and diversity; promotlng the human rlghts in older people in accordance with the Universal Declaration of Human Rights; assisting older people In need by re8son of111-health, social excluslon or other di8advant8ges; 8nd such other charltable purposes for the beneflt of older people as the Charlty Trustees from time to time decide: the outcome of thls belngthe promotion of the well-being of older people. Duringthe yearAge UK Rotherham Ltd was a Brand P8rtnerofAge UK8nd a member ofthe Age England Association.
  2. En8urlng our work dellv8rs our alms The aims. objectives and activities of the organisation are reviewed regularly. Reference is m8de to guidance in the Charity Commission's general guidance on public benefit when reviewing these aims and objectives and In plannlng future activities. This report detsilsthe outcomes and imp8Cts of ourworkfor older people in Rotherham duringthe year 2023-24. 2.1 Impact of the Covld-19 Pandemic During 2022-23 our organisation and our beneficiaries continued to be mlndful of the effects of the Covid-19 pandemic: there was still some apprehension in returning to usual activities impactlng both the operation and finances of Age UK Rotherham durlng those years. Our focus in the year was on supporting older people In Rotherham to have the best posslble clrcumstances and opportunltles 'llve longer better,.

Fo￿t￿Yea[Endo￿.31._mar￿h2O24 3.Recovery for the Charlty 3.1 Organ18atlonal Impact and recovery During 2023-24 we continued to plan forward forthe rebuilding of the Charity and our seniices. From the spring of 2022 we established our'new normal, ways of working taking account of the needs to our beneficiaries, our Charity and the need to respond to ways of workingwith beneficiaries who had experlenced de-conditioning as a result of the pandemic. Hybrid working contlnued to be the norm for the most of our staff, with some spending more time in the office and others working more from home accordingto operational need. Communlty-based staff contlnued towork in older people's homes and other communlty venues. Effectiveness in this more agile way of worklng was en8bled by robust infrastructure, systems and operational procedures. 3.2 Flnanclal Impact and recovery Without doubt, some of our Income continued to be adversely affected bythe continuing impact of the pandemic, including income from Furniture W8rehouse and fundraising events. However, on a more positive note, we were successful in attracting addition81 funding for Covld recovery. This both supported the delivery of our core services such as the Information 8nd Advlce Service and enabled us to provide additional support to older people to enable themto begin to recover. In addition. we were successful in securing continu8tion funding for our existing contracts wlth local statutory agenciesto enable us to provide beneflts advlce and to dellver our HospitsiAftercare Service. Successful outcomes in these tender processes meant providing us with more longer term contract securityfor these 8spects of our work. Despite these successes, we antiCiP8te that 2023-24 would be a challenging year financially and th8t we may need to draw on some of the reseNes we had accrued in the previous year to ensure that we continue to provlde the pest posslble support to older people in Rotherham. 4. R6cov•ryfor older people 4.1 Core Services and Support we provlded to older people In 2023-24 reached over 6.800 people.

Hospltal Aftercare Servlce- funded through a contract with South Yorkshire Integrated Care Board, {Rotherham Place) we continued to providetime limitecj support to help people get back on theirfeet following discharge from Rotherham Hospital. We supported 2.045 older people through this contract.

Age .U.KRotherham LiniiLod st

Soclal Prescribing Befriending Hu8 funded through a Social Prescribing contract via VoluntaryAction Rotherham enables us to support 117 peopl8. A Llttle Blt of Help - our Little Bit of Help team continued to provide flexible help around the home to support older people to live independently. delivering over 9,600 hours of support this year to 169 clients by providing 8SSiStance that best suits the needs of the client. Informatlon and Advlce Servlce funded through a number of individual contracts, we provlded information and 8dvice on a range of issues affecting people in later life. including benefits advice and information and c8re entitlements as well8s signpostingto other agencies. This service supported 2.625 people involving 3,280 hours. Our Information 8nd Advice service re81ised almost £4million of additional beneflts income in 2023-24. EngAg8 Rotherham Groups - durlng thls year we contlnued to support our 11 EngAge Rotherham Groups across the Borough. These groups are run by older people for older people in their community reaching 1,850 older people, helping them maintsin physical and m8ntal Ilbeing and be connected withln thelr local communltles also reducing loneline8s and Isolation. 4.2 Addltlonal services to support older people In Rotherham During 2023-24 we secured resources to provide further support to older people to help them recover from the impact of the p8nd8mlc on their lives. This included: Better Mental Health Fund- whlch en8bLed us to provlde support and encouragement for over 60's to Recover. Reconnect and Recondition. Over 160 older people benefitted from this support. Sharlng Prosperlty Fund - (vla Voluntary ActSon Rotherham } and Postcode Communlty Nelghbourhood Fund- enabled usto deliver tsrgeted W8rm Welcome Supportfor localgroups of older people. Way8 to Wellbelng In later Ilfe funded by NHS Charities (SYCF). delivered wellbeing social sessions and 1-1 support for older people to cre8te and strengthen their circles of support and wellbeing. Age UK Cost of Living Grant- funded Well-being Officer time to staff our heLpline Monday to Friday 9.30am to 4pm and free up specialist Information and Advice Advisortime.

4.3 Other activities in 2023-24

EngAge Rotherham - contlnued to Involve older people in developing solutions to some of the challenges of an aging community and of later life. Work included Community Circles engagement work with older people locally to work with them and find out how best to help them. Partnershlp work-we have continued to work with other partners in the public. voluntary 8nd community sectors in 2023-24. Some of the agencles have eng8ged and. where feasible, partnered wlth included:_ Working with other Age UK'S in SY, ( Barnsley, Sheffield and Doncaster) on Anticlpatory Care, 8 South Yorkshlre ICB Inltlatlve, and the VCS'S role withln this. Humanitarian and Community Hub Mental Health &Wellbeing Rotherhgm Older People's Forum South Yorkshlre VCSE Alllance and Integrated Care System Ment81 Health Steering Group Kashmiri Yemeni Older People's Group S62 Group Rotherfed Cltizen's Advice Rotherham Rotherham Metropolitsn Borough Council- Domestic Abuse Auge UK Domestlc Abuse Worklng Group 4.4 Impact- howwe made a difference to the Ilve8 Ot older people In Rotherham The following outcomes were achleved through our work thls year: More older people were supported to maintain independent living and a good quality of Ilfe More older people were helped to stay safer at home and in the community. Fewer older people feLt lonely and isolated More olderpeople stayed active and connected in the communitythrough volunteering and other 8Ctivities. More older people had more money and accessed their full benefits and entitlements. More older people had a voice 8bout thlngs that affected them as individuals and as a group. More carers (many of whom are older people themselves) were offered information and support to help them care.

  1. Financial Review The financial results for the year are set out on pages 12 to 14. The Charity made a small deficit on Its unrestricted fund in the period, Trustees are satlsfied that the actions ref6rred to in Section 4 of this report will maintain the Charity's r8serves position in the next two y8ars and allow it to continue to operate sustain8bly going forward. 5.1 Inve8trn8nt Powers The company's investment powers are set out in its Memor8ndum 8nd Articles of Association and allow the companyto investfunds not Immed18tely requlred Sn Investments, securlties and propety, provided thatthe Board shall seek written professional 8dvice in respect of the investments. 5.2 Reserve Pollcy The Board estlmates the levels of reserves that are sufficientto: allow fortime for re-organisation in the event of downturn In Income or asset values protect ongoing work programs and allow Age UK Rotherham Ltd to meet its objectives Risks and Issues consldered by the Board of Trustees in making thls Judgement on the level of unrestrlcted reserves include the: likelihood of a dovmturn of any Income Streams period of time required to downsize Age UK Rotherham Ltd operations potential decre8se in the value of assets and investments 8nd requirementfor 8 re8sonable level of worklng c8pltal The target level of unrestricted reseNes is estlmated at the equlv8lent 3 months general expendltur8, this being at or around £140,000. The Charlties unrestricted reserves as 8t 31.03.2024 were £124,016 (2023: £125,913). Trustees agreed to initiate a review of the Charities Reserves policyto be completed by 31.3.25.
  2. Plans forthe future 6.1 Strategic Plan During 2023-24 we continued to review our Strategic Plans, remaining agile to respond to the uncertainties and changes in the environment in which we are working. Trustees and Senior Managers developed our Action Plan for 2023-24 to support implementation and pLan to review this in a year. A further review of our strategic plan will take place in 2024-25

Context of the plan Loc8l older people's concerns 8nd their preferred solutlons remain centr81 to our plans, however, the changes to the circumstances and priorities ot older people as a result of the P8ndemic and the potential for these to change again mean that we need to remain agile and flexible to meet these needs duringthe Ilfetlme of the plan. Whilst our level of reserves remains challenging, our ability to take risks and risk appetite wlll continue to be focused on maintaining delivery and rebuildlng reserves in the next 2 years. Our track record and expertise in interventions that support public policy objectives e.g. 'reduce, prevent and delay'the need forformal care and issues re hospital admissionldisch8rge will contlnue to be capltallsed on, although there is more competltlon forthis work th8n in the past. Demographlc changes In Rotherham plus the impact of the cost of Ilvlng crlsis 8re Ilkely to produce more demand on Age UK Rotherham, but not necessarlly more resources. We need to ensure we are working as efficientlyas posslble but alsothatwe are nottaking on any addition81 work resulting from changes in our broader environment without any assoclated additional resources. Key ObJectlve8 Our Strategic Plan sets out our ambitions to achieve the followlng key objectives: 1. We will work with older people, their carers and other p8rtners to develop and deliver effective 8nd hlgh-quallty servlces and activities that improve later life In Rotherham- focussing on the five key priorities identified by older people: belng safe, staying independent, feeling less lonely, keeping healthy and being connected in the community. 2. We will engage effectively. and work in partnership with. older people and their carers in Rotherham to: 8) involve them in the development. deliveryand evaluation of ourwork; and bl ensure they have 8 volce In and can influence decisions aboutthlngs that matter to them and have an impact on their lives. 3. We willwork in partnership with other organisations, groups and individuals to: a. promote a positive view of later life In Rotherham: raise issues and concerns about older people and their carers; and c. develop initiatlves that address older peoples, concerns 8nd/ or will improve later life in Rotherham. 4. We will work towards being a sustainable and resilient local Charity that delivers positive outcomes for older people.

  1. We will be an effectively governed, well run organisation that meets all the legal requirements on usas Age UK, a local seniice provider, Charity. Limited Company, employer and volunteering organisation. Our plan also sets out our key priorities under each of these objectives each year. Continued recovery for our Charity and our beneficiaries will remain our priority during 2024-25. 7.Structure, Governance and Management 7.1 Governing Document The company is registered as a company limited by gu8r8ntee. without a share capital. Its governing instrument is its Memorandum 8nd Articles of Association. 7.2 Recrultment and Appolntm8nt of Trusto•s The Board of Trustees 8ppolnts newTrustees. Our governing document stlpulates that Trustees of the Ch8rlty shall hold office for an init181 term of two years and may be reappolnted for up to three further terms of three years each. A recruitment process Is In place and prospective Trustees make a written application whlch Is reviewed bythe Board of Trustees. The Chalr then Invltes appllcants for an informal discussion. Appllcants are then invited to attend a Board meetingto observe, at the end of whlch Trustees have an opportunity to talk with the applicant. The applicant is then invited to leave the meeting to allow 8 decision to be made. The Chair then informs the appllcant of the Board's decision. 7.3 Trustee Inductlon and Training Newtrustees meetwith the Chief Executivefor an inltlal Inductlon and then with the Ch81r. They recelve an induction pack about the role of a trustee including a copy of the Strategic Plan and relevant policies and procedures. Theyattend a board meetingto observe the proceedings. Furthertrainingand support are given Bs required. 7.4 Rlsk Management The Board of Trustees of Age UK Rotherham Ltd conducts an annual review confirmingthe major risks towhich the charity is exposed, as identified bythetrust8es and senior managers. Systems are in place to mitigate those risks by considering risks associated with the various income streams, expenditure plans and balance sheet Items. Risks across the Charity and risk mitigating actions being taken are regularly reviewed and reported to Board Subgroups at each meeting by members of the Senior Management Team and to the Board oftrustees by Board Subgroups at each meeting ofthe Board.

Je UKRotherham Llmlted rthe Year Ended 31" March 2024 7.5 Government Structure The company is governed by a Board of Trustees whlch meets fourtimes a yearto oversee the business of the charity. to agree policies and to review its financial affairs. Business is also carried out between Board meetlngs by subgroups of the Board of Trustees, Human Resources. Services, Income Generation and Business and Finance Groups. Each of these groups has e Lead Trustee as chair and some have delegated powers from the B08rd of Trustees, forwhich theyare responsible as part of their agreed terms of reference. Each group has an action plan, agreed by the Board of Trustees, as part oy the implementation of the Strategic Plan. The subgroups meet 8t le8St quarterly to review progress and plan and deliver 8Ctivity against their plan. The subgroups provide assurance to the Board in their particular are8 of responsibility by reportlng formally at each Board meetlng. The Chief Executive is appointed bythe Board to m8n8gethe company. The Chief ExecLrtive and Senior M8n8gementTeam, togetherwfth Lead Trustees. develop the str8tegic direction of the org8nisation and make recommendations to the Board of Truste88 for agreement. Age UK Rotherham Ltd Is aw8re of It8 responslbllltyand accountabillty In respect ofthe money received from public, charitable, commerclal and private sources. The business 8nd Finance Group meets 8t least qU8rterlyto provide detailed scrutiny and overslght on financial reports and procedures. Trustees also ask forthe support of the auditors where necessary. Arrangement8 for Settlng the Pay of Key Manag8m8nt Personnel Key management salaries are 8et by using the Charity's job ev8luation scheme together with appropriate benchmarking to other similar charities in the area. The process is overseen by Trustees through the HR Group which h8s (lelegated powers as a Board subgroup. 8. Statement of Trustoes, Responglbllltleg The trustees are directors forthe purpose of company law. Company and charlty law requlre the trustees to prepare financial st8ternents for each financial year whlch give 8 true and fair view of the state of affairs of the company and of its incoming resources and application of resources during the period. In preparlng those flnanclal st8tements. the trustees are required to: seLect suitable accounting policies 8nd then apply them conslstently; observe the methods and principles in the Charity SORP; make judgements and estlmates that are reasonable and prudent: prepare the financial statements on the going concern basis unless it is inappropriat8 to presume that the companywill contlnue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any tlme the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They 8re also responsible for safeguarding the assets of the company and hence for taking reasonable Steps for the prevention and detection of fraud and other irregularities.

RTr.th?.[b¥mLiLWitRt. ,artli¢ w o".3r Endvd 31" Mèrr.h ￿?4 Nn rtvt)nt8 hav¢>. orourr8d since ttiJ lialancp èihs<4t dsi8, which affecl thfi L'OmFknny, excgpt as Tr18nti011gd ifi paru¥ 4 pi'p.vlously. and which We￿ to ttis overall Lieno,fit (>f the cumpariy. ropoi. hgs l)&@ii prdy8r&d iii ac'Los¥dan¢e with thfy 4.>kEltem8nt o'l R8Gommpnded Pr3ctlce' Accounting and ljieporting l)y C.li&rilies (FRS 102) arid thg prov181on¥ of Part 15 ot tlie Companle8 Act 2006 rolating'to sinall compaiile8. Tho Contents of this rpporl wero approyftd hy the Board of Ti'iJ8teNs aiid it hr?p, baen signed on bel)Blf of tlie Board by ' L¢)-Clialr Katylna Claui'y Co<halr 280/2f

lodepen. Forthe Year Ended 31" Mar￿[2Q24 I report to the charity trustees on my examination of the accounts of the Companyforthe year ended 31° March 2024 which are set out on pages 12 to 25. Respective responsibilities and basls of the report As the ch8rity's trustees of the company (and also Its dlrectors forthe purpose of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2016 Act,). Having satisfied myself th8t the 8ccounts of the Company ale not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examlnation of your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act.). In carrying out my ex8mination I have followed the directions given by the Charity Commission under sectlon 145(5) (b) of the 2011 Act. Independent 8xamln•r's Statement Since the company's gross Income exceeded £250,000 your examiner must be 8 member of a body listed in sectlon 145 of the 2011 Act. I contlrm that l am qualifled to undertake the examination because l am a member of ICAEW. which is one of the listed bodies. I have completed my examlnatlon. I conflrm that no matters have come to my attentlon In connection with the examination giving me caus8 to believe: 1. Accounting records were not kept In respect of the Company as required by section 386 of the 2006 Act; or 2. The accounts do not accord with those records: or 3. The accounts do not complywlth the accounting requirements of 8ection 396 of the 2006 Act other than any requirement that the accounts give a'true and fair view'which is not a matter considered as part of an Independent examlnatlon; or 4. The accounts have not been prepared in accordance with the methods 8nd prlnclples of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance wlth the Financlal Reporting Stand8rd applicable in the UK and Republic of Ir8l8nd {FRS 102)] I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this ieport in orderto enable 8 proper understandlng of accounts to be reached. amantha J Sutcli e FCCA, MAAT Torevell Dent Llmlted 1-3 St Ann's Place Pellon Lane Hallfax 21-01-2025

UNJIESTRICTED RESTRICTED 1￿cOmE AND ENDOWMENTS FROM Donation and legaci88 Charitable activities Other 91,864 466,939 8,962 99,537 191.401 110,592 131,377 598.316 700.766 8.962 20,199 TOTAL INCOMEAND ENDOWMENTS EXPENDITURE ON Ch8rlt8ble actlvltles 569.662 232,581 802,243 819,015 TOTALINCOMEAND ENDOWMENTS NET INCOME 11.897) (1.6671 13,5641 12,542 Transfers between funds 22 NEf MOVEMENT IN FUNDS Total funds brought forward Net movement In funds 125.913 (1,897) 10,000 135.913 123.371 {1,667) {3,564) 12,542 The notes attached form partofthese financi¥l ¥tatsment5. 12

Fls al '17" [-fgTrfrh 2t'A41 ES FIXEO ASSFYS angible Bs8ets Invostineiit8 21,d40 12,?89 11 cuAHr:NTth8SEfJ¢ 6,796 63,598 2'18,"179 Debtors C&81i at l)ank and In hand 13 14 104.841 240,866 289,173 CREDI foRS: Amounts f8lllng due wltliln niie yoHr 15 iE&,4QQ NEI CIIRRENT ASSETS .121.fj7A YOT14L ASSETS LC,S.S CIJRRENT LtABILIYIES CREDII'OR,S. Aifioun(6 lalllngrjue Hftgr moi'o than ona y8ur WF.T ASSFTS riJNDS OFT14L. LHARI UiiraÉtrloled funrj R¢8trlptod Fuiid¥ 124.0'18 6.933 12G,913 10.000 22 TQTAL CFIARITY FUNDS The charlt8ble company Is entitlod to exeinption from audit under Section 477 of tlie Coinp4nie8 Aol 2006 for Itid yoar endliig 31 Mulch 2024. The mombewo have n<)I requii'ed tl)A e,harltAblo company to obt81n An audlt of It8 fin8ncl818t.8teiTrents for the yoar enileil 31 MarcPi 2024 in aceorclgnre witli 4)ection 476 of the C.orApanl8JP Act 2006. Thp Trustees arknowledgp t.heiy responsibility for e.omplying with the requlreiments of tlie Act witki respect to a¢coLintln8 I'ecords and the preparation o rcounts. These finanelal stalemÈint$ have been pyepared in accordance with the .pftcl81 provigion$ of Pgrt 15 of the Compan1fj8 Acl 2006 relat.liig io srnall c.harltFJble compFJnles. Tlie f In8ncial statements on page .1 2 to 23 w81'B approved by th& trii3t889 and signed on IL% beh811 by". Katfi Adrlm . (¢o-Chhli') KsJti"Ina CloarJ• (L-￿¢haIr) Tkts ?Ot&sfjtta¢ki8dforiNp8rèaf Ihrjsel￿è1￿r&Is1Dtmr#me8. 13

Age UK Rotherham Lirnited Cash flowfrom oper8tlng 8Ctlvltles Cash flow from investing actlvltles Purchase otfixed assets Total cash used in investing activities Cash flowfrom flnanclngactlvltlos Fin8nce lease payments Total cash used in financing 8Ctivities (Decrease)Ilncreaso In cash and cash equlval•nts Cash 8nd cash equivalents at the start ofthe period Cash and cash equivalents 8tthe end of the period 134.432) 100.192 11&.587 2L&722 Bo00n￿orne.and ExpeDdlture to Cash Row Net IExpenditure)/ Income Depreci8tion Ch8nge In stock Change In debtors Ch8nge In credltors 13,5641 14.656 6.796 7.078 la￿2) 12,542 15,584 3,204 29.310 01.04.2023 Ca8hflow 31.03.2024 Net Cash Cash at bank and In hand law21 134,4321 218,779 184,347 Debt Debt f81ling due within 1 ye8r Debts falllng due after 1 year 14

Forthe Year Ended 3LMarctt2L24 1. STATUTORY INFORMATION ANDACCOUNTING POLICIES STATUTORY INFORMATION Age UK Rotherham Limlted Is a private charitable company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found in the Report of the Trustees. The presentation currency of the financi81 statements is the Pound Sterling (£). ACCOUNTING POLICIES a) Accounting Convention 8nd Basls of Accountlng The financial statements of the charitable company, which is a public beneflt entlty under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reportlng by Charities; Statement of Recommended Practlce applicable to charlties preparing their accounts in 8ccordance wlth the Financial Reporting Standard 8ppIic8ble in the UK and Republic of Ireland (FRS 102) {Effective 1 January 20191,, Financial Reporting St8ndard 102 Yhe Fin8ncial Reporting St8ndard applic8ble in the UK and Republic of Ireland, and the Companies Act 2006. The financi8l statements have been prepared underthe hlstorlc8l cost convention. b) Depieclatlon Individual assets costing less than £1,000 are not capitalised and are written off in full to the statement of financial activities in the year of purchase. Depreciation is provided on t8ngible assets at the followingannual rates calculated to wrlte off the cost less estimated residual value, over thelr useful economlc Ilves. Le88ehold property and improvements Flxtures and fSttings Computer equipment 10%, 12.5% & 16.67% straight line b8SIS 15% straight line basls 33% straight line basis Assets purchased for specific projects are depreciated overthe lrfe of the project. c) Income and Endowments Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s} of income have been met, it is probablethat the income will be received and the amount can be measured rellably. The following specific policies 8re applied: Voluntary income by w8y of grants and donations are accounted for when receivable. Fundraising income is accounted for when received. Investment income is accounted forwhen receivable. Incoming resources from charitable activities are accounted forwhen earned for service contracts and when receivable for grants. Where grants are considered to be performance related, income is recognised to the extent that the services outlined have been performed by the ye8r end. 15

Age UK Rotherham Llmlte.d tes to_the Flnon¢lal Statement$ F rthe Yeor Ended 31" March 2024 1.STATLTfoRY INFORMATION AND ACCOUNTING POLICIES contlnued ACCOUNTING POLICIES- continued Where income hss been received but the related services had not been performed bythe year end, the balance is carried forward as deterred income. Gifts in kind donations for resale 8re included atf8ir value. beingthe expected proceeds from sale less expected costs of sale. Where estimating the fair value is practicable upon receipt it is recognised In stock and 'lncome from other trading 8Ctivities'. Upon sale, the value of the stock is charged against 'Income from other trading activities, 8nd the proceeds are recognised 88 'lncome from other trading activities.. Ivhere it is impracticable to f8irvaluethe items duetothevolume of lowvalue items they are not recognlsed untll they are sold. Thls income is recognised wlthln 'lncome from other trading activities. d) Expenditure Expenditure is charged to the statement of flnanclal 8Ctlvltle8 on an 8ccru8l's basis, Inclusive of VAT. Charitable expenditure comprlses those costs Incurred Sn the delSvery of the charity's 8Ctlvities and services for its beneficiarles, Including both dlrect and support costs. Governance costs Include those costs associated wtth meeting constltutional and statutory requirements. Support costs are allocated to the various activities based on the trustees, estimates of usage. e) Going Concern The trustees assess whetherthe use of going concern is appropriate i.e. whetherthere are any material uncertainties related to events or condStlons that may cast slgnlflc8nt doubt on the ability of the company to continue as a going concern. The trustees make this assessment In respect of a period of one year from the date of 8Uthorisation for issue of the financial statements and have concluded that the charity h8s adequate resources to contlnue In operatlonal exlstence forthe foreseeable future and there are no materi8l uncertainties about its 8bilityto continue as 8 going concern. Restricted and unrestricted funds Restricted funds are funds received which are subject to donor imposed restrictions on the purposes for which they may be used. Unrestricted funds are those where there 8re no externally imposed restrictions. These include funds freely available to the charity for expenditure or approprlatlon to resenies for internally design8ted purposes. Designated funds 8re funds set aside by the truste8S Out of unrestricted funds for specific future purposes. g) Pension costs The company operates one group contributory personal pension scheme for Its employees. Contributions to the scheme are charged in the Statement of Financial Activities in the year in which they become payable. 16

KR th rh EoEth&￿d£dll" March 2024 1. STATUTORYINFORMATION ANDACCOUNTING POLICIES contlnued ACCOUNTING POLICIES- continuod h) Operating Leases and Finance Le8ses Rentals paid under operating leas8s are charg8d to th8 Statement of Financial Activities on a straight line b8sis over the period of the lease. Assets obtained under flnance leases are capitalised in the balance sheet. Those held under financ8 leases are depreciated over the lease term. l) Stock Donated stock for resale Is valued 8t Its estlmated resale value. j) Debtors Trade and other debtors are recognlsed at the settlement amount due after anytr8de dlscount offered. Prepayments are valued 8t the amount prepaid net of anytrade discounts due. k) Credltors Creditors and provisions are recognised wherethe charity has a presentobligation resultingfrom a past event that wlll probably result in the transfer of funds to a third p8rty and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement 8mount after allowing for anytr8de dlscounts due. l} Exemption from prepaid consolidated 8ccounts These flnanclal statements show the result of the parent. The charity Is exempt from preparing consolidated 8ccounts under S405 of the Companies Act 2006 as its subsidiary is immaterial. 17

m Llmlted rth Y .ar Ended 31" Mgrch 2Q24 2. INCOME AND ENDOWMENTS FROM UNRESTRICTED RESTRICTED FUNDS FUNDS 2024 2024 TOTAL FUNDS 2024 TOTAL FUNDS 2023 Donations and l8gacl88 Donations Grants for core fundlng 79,864 79,864 9.307 Charlt8ble actlvltles: Servlces provlded Care servlces Advlce and Informatlon Furnlture Warehouse 344.772 28,000 103,377 372,772 103,377 538,116 121,040 Other Incomlng re8ourco8 Sundry Income Backdated VAT clalm net of costs 8.962 8,962 5.231 3.COSTS OF CHARITABLE ACTIVITIES UNRESTRICTED RESTRICTED FUNDS FUNDS 2024 2024 TOTAL FUNDS 2024 TOTAL FUNDS 2023 Core funding expendlture Care services Advice and Information Furniture Warehouse Governanc8 costs Overheads 77,077 28,000 100,054 77,077 277.944 100,054 103,439 6,093 98,185 282,646 88,950 96,219 4.603 249,944 103,439 6,093 27.450 4.ANALYSIS OFTOTAL RESOURCES EXPENDED STAFF COSTS OTHER COSTS DEPRECIATION TOTAL Core funding expenditure Care services Advlce 8nd information Furniture Warehouse Governance costs Overheads 70,746 272,086 94,421 54.732 6,331 5,858 5,633 48,707 6.093 77.077 277,944 100,054 103,439 6.093 18

5.NETINCOME 2024 2023 Net Income Is stated after Chargin￿{crediting). Depreclatlon- owned Depreciation- leased Operatlng leases Independent Ex8minerfee Independent Examiner- other services 13,992 664 12,896 2.688 35,486 1.500 1,800 6.STAFFCOSTSAND NUMBERS 2024 2023 Wages and Salaries Social securitycosts Contributlon to personal pensions 562.858 31,540 554,473 30,251 05 No employee earned £60,000 p.a or more. The key management personnel ofthe ch8rlty comprlse of the trustees and the senior man8gement team. The tot81 amount of employee beneflts (Includlng employer penslon contributions) recelved by key m8n8gement personnel fortheir services to the charity was £48,916 (2023: £82,639) Head Count Number 2024 2023 FullTlme Equlv8lent 2024 2023 Administration Care Servlces Furniture Warehouse Advice and information Engage 21 21 10 7.TRUSTEE REMUNERATION AND RELATED PARTYTRANSACTIONS No remuneratlon was pald to the dlrectors of the company. There were no Trustee expenses paid duringthe year12023: £nil) During previous periods loans were made to the charity by way of certain trustees, interest free. Balances outstanding atthe period end were as follows. 2024 2023 NIL 19

KR th rh tL2024 . TAXATION The company is 8 registered charity and is exempt from charge to Corporation Tax on its charitable activities. 9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES UNRESTRICTED RESTRICTED FUNDS INCQMEAND ENDQWMENTS FROM Donatlon and legacies Charlt8ble activitie8 Other 21,307 565,336 20,199 89,285 110,592 135,430 700,766 20,199 TOTALINCOMEAND ENDOWMENTS 2UZL5 831 Charitable activities 577,706 241.309 819,015 TOTAL INCOMEAND ENDOWMENTS NET INCOME 29,138 116,5941 12,542 Transfers between funds NEf MOVEMENT IN FUNDS Tot81 funds broughtforward Net movement In funds 96,777 29,136 26,594 123,371 {16,5941 12,542 12 10. TANGIBLE ASSETS MOTOR VEHICLES FIXTURES & LEASEHOLD EQUIPMENT 27,110 95,502 Cost At 1•t April 2023 Additions Dispos818 At 31•1 March 2024 TOTAL 122.612 23,857 23.857 Depreclatlon At 1° April 2023 Charge foryear Dlsposal At 31" March 2024 24.619 2,106 85,754 8,604 110,373 14,656 3.946 Net bookV8lue as 8t 31•t March 2024 Net bookvalue as at 3111 March 2023 20

  1. FIXED ASSET INVESTMENTS- unllsted Investments 2023 2024 Cost At 1°April 2023 and 31" March 2024 Net bookvalue as at 31•t March 2024 The investment relates to the wholly owned subsidiary company, Age Concern Rotherh8m Tr8dlng Limited trading as Age UK Rotherham. which Is incorporated in England 8nd Wales. The Company became dormant in February 2018.
  2. CAPITALCOMMITMENTS Capitsi expendlture authorised bythe directors bLrt not provided in the accounts 8mounted to:_ 2024 2023 Authorlsed and ¢ontr8¢tedfor
  3. DEBTORS- All due wlthln one year 2024 2023 Tr8de debtors and accru8d Income Other debtors and pr8paym8nts 42,569 44.311
  4. CASH AT BANKAND IN HAND 2024 2023 Current account Bank deposit account Cash In hand 77,537 104,975 69,912 147.283 1,5a4
  5. CREDITORS-Amounts falling due wlthln one year 2024 2023 Other taxation and soclal securlty Other creditors Deferred income 10.825 41,711 32.887 21

rGh2014 16. CREDITORS-Arnounts falling due after ono year 2024 2023 Other creditors Minimum finance lease payments faLI due as follows Net oblig8tions payable: Within one year Between 1 and 5 years 17. LEASE COMMITMENTS The future minimum lease payment under non-cancellable operating le88es are: 2024 2023 Explring in l88S than one year Expiring in 1 to 5 years Expiring in greaterth8n 5ye8r8 5,137 18. SHARE CAPITAL The company Is reglstered as Limited by Gu8r8ntee and has no share e8Pital. The current members are guarantors in the sum ol £1. 19. CONTINGENT LIABILITIES As f8r as the directors are aware. there were no contingent Li8biLities (2023-NIL) 20. PENSION COMMITMENTS The company operates one group contributory personal pension scheme for its employees. The company is committed to payingvarious contribution8 rangingfrom 3% to 7% of gross pay. The cost for the period amounted to £11,211 (2023: £11,390). The amount of outstsnding contributions due at the balance sheet date was £2.102 (2023: £2.6091

Age. UK Rotharham Li 21. DESIGNATED FUNDS The accumul8ted funds of the charity incLudethefollowingdesign8ted funds which have been set aside out of unrestricted funds by the trustees for specific purposes: BALANCE NEW 01.04.2023 DONATIONS UTILISEDI BALANCE REALISED 31.03.2024 ActNe Solutions 22. RESTRICTED FUNDS REPRESENTED BY BALANCE INCOMING OUTGOING BALANCE UNSPENT FIXED 01.04.23 RESOURCES RESOURCES 31.03.2024 FUNDS ASSErs Rotherfed Postcode Lottery SYCFWellbeing circles VAR Shared Prosperity Age UK Cost of Llvlng Fund 16,667 18.066 33,804 8,334 18,066 33,804 8,333 8,333 30.000 -4QQQQ 33 VAE Social prescrlblng Winter Warm Packs 28.000 28,000 Crossroads RMBC- Age Related Beneflts Advi80ry Sep4ices VAR Soclal prescrlblng Marjorie Coote 11,280 11,280 62,645 16,452 13,000 62,645 16,452 -13,OOQ Comparative formovementin funds on followingpage 23

E￿￿&￿Ended ILMaiGh2024 22. RESTRICTED FUNDS- contlnued Comparative for movement in funds REPRESEMfED BY BALANCE INCOMING OUTOOING BALANCE UNSPENT FIXED 01.04.22 RESOURCES RESOURCES 31.03.2023 FUNDS ASSETS Rotherfed AntiCiP8tory Care SYCFWellbeing circLes VAR shared propensity Age UK Cost of Living Fund 7,636 7.636 22.000 76.243 22,000 57.285 18,958 OLO VAR Soclal prescribing Yorkshire Water 25.500 25.500 Advlce & Inform8tlon Crossroads RMBC- Age Related Benefits Advlsory Services VAR Soci8l prescribing Marjorie Coote Yorkshlre W8ter 19,280 19,280 60,000 14,650 11,000 500 60,000 14,650 11,000 2.500 Actlve solutions was transferred from restricted to unrestricted as the grant has now ended and the grantor has given permission for the unspent funds to be used for unrestrlcted purposes. 23. ANALYSIS OF NET ASSETS BETWEEN FUNDS General Dosignated Restrlcted Fund Fund Fund 2024 Total 2023 Total Fixed assets Net current assets Long term creditor Age UK Cost of Living Fund 21,439 102,577 21.439 12,239 110,910 123,674 8,333 24

N otes to the FlnancLqLStsknts 24. DEFERRED INCOME DEFERRED BALANCE INCOME INCOME BALANCE 01.04.2023 RELEASED REFERRED 31.03.2024 Gr8nts Deferred income consists of performance grants received in advance. 25. CONTROL RELATIONSHIP The company is controlled by its members. No individual member has over81l control. 25