CHARITY REGISTRATION NUMBER: 1044842 Action for Gipton Elderly Financial Statements 31 March 2025 OHOR COL Chartered accountants & statutory auditor 6 Howley Park Business Village Pullan Way Leeds England LS27 OBZ
Action for Gipton Elderly Financial Statements Year ended 31 March 2025 Page Trustees, annual report Independent auditorfs report to the members Statement of financial activities Statement of financial position 10 Notes to the financial statements 11
Action for Gipton Elderly Trustees. Annual Report Year ended 31 March 2025 The trustees present their report and the financial statements of the charity for the year ended 31 March 2025. Reference and administratlve details Registered charity name Action for Gipton Elderly 1044842 Charlty reglstration number Prlncipal offlce 5- 11 Oaktree Drive Leeds LS8 3LJ The trustees P Diamond M Jackiw M Gunby T Howson J Welsh C Bandawe C Walker Auditor Bohorun & Co Ltd Chartered accountsnts & statutory auditor 6 Howley Park Business Village Pullan Way Le8ds England LS27 OBZ Structure, governanc8 and management I nvestmenl Powers The Constitution authorises members of the management committee lo make and hold investments using the general funds of the charity. but no such investmenls are presently held.
Action for Gipton Elderly Trustees. Annual Report (contlnuerlj Year ended 31 March 2025 Objectives and actlvities Constitution, Objectives and policies Action for Giplon Elderly is governed by constitulion. Its objectives are lo help provide for the relief of the elderly in the Gipton Neighbourhood of Leeds, the advancement of education of the elderly and the advancement of education of the public and the promotion of research concerning the needs of th8 elderly. The day to day manag8menl for Action for Gipton Elderly is delegated to Karen Woloszczak, who is the Manager, Action for Giplon Elderly is a local Gharity SeIng local need and is registered lo the Charity Commissions. Our aims and objectives are.. To identify the vulnerable elderly people of Gipton and Harehills. To provide advice and assislance to support their independent living within the community. To combat fears of loneliness and lack of social contacl To raise the awareness of the problems faced by the elderly To 8Ctivelywork to develop A.G.E as a local group serving local needs. The committee is made up of local peoe, with a management structure including Chair, Vice Chair, Treasurer and secretary, all decisions are put to vote and agreed by all members of the management committee. Our constitution provides for a maximum of fifteen members of the committee including the four office posts. We are also minded to include a local elected polilician who are minded to have the elderly of Gipton and Harehi51s at heart. The Chair and Manager are constantly reviewing candidates with whom we meet wlhin the caring community within Gipton and Harehills. We consider it wise to Include as many people from varying professionals that can bring new ideas for consideration. We are currently enjoying a progressive and settled management team who share many of the responsibilities via Sub Groups. Our main aim is to look for a harmonious and committed group to further our support for independence of the elderly we seNe. Public benefit In settling our objectives and planning our activities the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit and in p8rticular to its supplementary public benefit guidance on the advancement of health and saving of livès. The framework within which Action for Gipton Elderly, has over the past 20 years, sought to identify and respond to the problems of the elderly in Giplon and to translate its aims and objectives into reality has been.. The acquisition of a property on lease from Leeds Cily Council and refurbished with money from the National Lottery Charities Board, to provide an excellent well-located centre. The centre has recently been refurbished and is used by various clubs and classes such as Stroke Group, Carers Group and lunch clubs, The appointment of 3 dedicated professional members of staff with money principally from the Local Aulhority. and various trust companies. The recruitment of more than 20 enthusiastic volunteers including a volunteer co-ordinator.
Action for Gipton Elderly Trustees, Annual Report (Gonllnu•dJ Year ended 31 March 2025 The establishmenl of a strong locally-based management committee. The weaving logether of a network of relevant statutory, voluntary and religious bodies. Achievements and performance During 202412025 we have continued to rebuild services after the damaging effects of Corona virus and as predicted in last years report we have worked exiremely hard al meeting the constant demand from service users lo claim benefits on their behalf. This not only promotes independence but helps limit the impact of the cost of living crisis and soaring anergy bills. l am delighted to report that we have claim8d benefit of over 120k during the year. We have made over 500 home visits and provided 1200 telephone we114)eing checks, We have distributed 210 winter warmth packs including flask, thermal underwear, quifts, socks, gloves, hats and scaNes etc. We have also given out 48 food hampers, We have provtded twice weekly lunGh clubs that has alleviated the loneliness of 67 service users and our men's group has proven to b8 very popular and in high demand, I wish lo thank the staff, under the leadership of Karen for their hard work and commitment. I wish to thank our great team of volunteers who give their time, knowledge and dedication lo our charity and play a massive part in us achieving our aims al promoting independence and improving Ihe quality of life of all those we serve. I wish to place on record our thanks to Leeds City Council especially Adult Social Care Commissioning Team for their ntinuIng support. Financial revlew Accounts and Financial Review Members of the Management Committee submit the audiled financial statements for the year ended 31 March 2025. For the year to 31 March 2025, the slatement of Financial Activities shows a surplus of £17,940 12024.. £73.686). The entire surplus of £17.940 consists of unrestrided funds. Unrestricted reserves to be Carried fOard to the next year are £591,482 (2024: £573,S42). Future plans We anlicipale another challenging year due to the continuing increases in the cost of living for our service users, we will work hard to minimise the effects on them. We will endeavour to minimise the constant increases in day lo day running cost of the charity and monitor increases and adapt and change suppliers accordingly. We are working with Leeds City Council, Housing Departmenl in securing a long-term lease on our registered offices and social centre on Oak Tree Drive. Wa aim to work closely with Adult Social Care. to meet the needs of the elderly in our community whilst providing a cost effective seNce for the coming years.
Action for Gipton Elderly Trustees, Annual Report (cont1nd) Year ended 31 March 2025 Trustees, responsibilities statement The trustees are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepled Accounting Practice). The law applicable to Charities in England and Wales requires the Gharity trustees lo prepare financial statements for each year which give a true and fair view of the slate of affairs of the charity and of the incoming resources and application of resources. of the charity for that period. In preparing these financial statements, the trustees are qUired to- select suitable accounting policies and then apply them consislently., observe the methods and principles in the applicable Charities SORP., maka judgments and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any malerigl departures disclosed and explained in the financial statements., prepare the financlal statements on the going con¢em basis unless it is inappropriate lo presuma thal the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain the charity's transactions and disclose wth reasonable accuraGy at any lime the financial posilion of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities {Accounts and Reports) Regulations, and the provisions of the Trust Deed. 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 irregulaiities. Th8 Iruslees, annual report was approved on 9 Seplember 2025 and signed on behalf of the board of es by.. iamond Twstee
Action for Gipton Elderly Independent Auditor's Report to the Members of Action for Gipton Elderly Year ended 31 March 2025 Opinion We have audited the financial slalement5 of Action for Gipton Elderly (the 'charily') for the year ended 31 March 2025 which comprise the statement of financial aclivilies, statement of financial position and the related notes, 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 FRS 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.. give a true and fair view of the state of the charitvs affairs as al 31 March 2025 and of its incoming resources and application of resources, including its income and expenditur&, for the year then ended; have been properly prepar8d in accordance with United Kingdom Generally Accepted Accounting Practice., have been prepared in accordance with the requirements of the Charities Acl 2011. Basls for oplnlon We conducted our audit in accordance with Intemational 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 slatemenls seclion of our report. We are independent of the charity in accordance with the ethical requiremenls 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 have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to golng concern In auditing the financial slatemenls, we have concluded thal the trustees, use of the going concern basls of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or Conditions that, individually or collectively, may cast significant doubt on the charitls ability lo continue as a going concern for 8 period of at least twelve months from when the financial statemenls are authorised for issue. Our responsibilities and the responsibilities of the Irustees wth respect lo going concern are described in Ihe relevant sections of this report.
Action for Gipton Elderly Independent Auditor's Report to the Members of Action for Gipton Elderly {continuedJ Year ended 31 March 2025 Other information Tha other information comprises the information included in the annual report, other than the financial statements and our auditor's report Ihereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any fom of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read Ihe other information and, in doing so, consider whether the olher information is materially inconsistent wlh the financial statements or our knowledge obtained in the audit or othetwise appears to ba materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required lo detarmine whelher there is a material misstatement in the financial statements or a material misstatement of the other informalion. If, based on the work we have performed, we conclude that there is a material misstatement of this other infom)ation, we are required to report that fact. We have nothing to report in this regard. Matters on whlch we are requlred to report by exceptlon In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have nol identified material misstatements in the truslees, report. We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us lo report to you if, in our opinion.. the information given in the trustees, report is inconsistent in any material respe¢t with the financial statements., or adequate accounting records have not been kept: OT the financial slatements are not in agreement with the accounting records and returns., or we have not received all the information and explanations we require for our audit. Responslbllitles of trustees As explained more fully in the trustees, responsibilities statement, the trustees 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 Ihe trustees determine is necessary to enable the preparation of financial statements that Sre free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees 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 aGGounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative bul to do so.
Action for Gipton Elderly Independent Auditorfs Report to the Members of Action for Gipton Elderly (continued) Year ended 31 March 2025 Auditor's responslbllities for the audit of the financial statemenls Our objectives are to obtain reasonabl8 assurance about whether Ihe financial statements as a whole are free from material misslatemenl, whether due to fraud or error, and lo issue an auditor's report Ihat 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 il exists. Misslatemenls Can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be 8xpected to influence the economic decisions of users taken on the basis of thes& financial slatements. Irregularities, including fraud, are instan$ of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to delect material misstatemenls in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Because of the inherent limitations of an audit, there is a risk that we wll not detect all irregularities, including those leading to a material misslalement in the financial statements or non - compliance with regulation. This risk increases the more that compliance with law and regulation is removed from the vents and transactions reflected in the financial statements, as we will be less likely lo become aware of instance sof non-compliance. The risk is also greater regarding irr6gularilies Occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibililies for the audit of the financial statements is located on the Financial Reporting Council's website al ww.frc.org.uklaudilorsresponsibilities. This description forms part of our Report of the Auditors. As part of an audit in accordance with ISAS (UK), we exercisa professional judgment and maintain professional sceplicism throughout the audit. We also.. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive lo those risks, and obtain audit evidenc& that is sufficient and appropriate to provide a basis for our opinion. The risk of not deleGling a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonablene58 of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concem basis of accounting and, based on the audit evidence obtained, whether a matertal uncertainly exists related to events or conditions that may cast significant doubt on the charity's ability lo continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, lo modify our opinion. Our conclusions are based on the audil evidence obtained up to the date of our auditor's report. However, future events or condrtions may cause the charity to cease to continue as a going concern.
Action for Gipton Elderly Independent Auditor's Report to the Members of Action for Gipton Elderly (contlnued) Year ended 31 March 2025 Evaluate the overall presenlation, structure and content of the financial slatemenls, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner thal achieves fair presentation. We communicate wlh those charged with governance regarding, among other matters, the planned scope and timing of the audit and significanl audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely lo the charity's members, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charitls members those matters we are required to state to them in an audito¢s report and for no other purr)ose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other Ihan the charity and the charitls members as a body, for our audit wor s report, or for the opinions we have formed. ra ash Boho CA (Senior Siatulory Auditor) For and on behalf of Bohorun & Co Ltd Chartered accountants & statutory auditor 6 Howley Park Business Village Pullan Way Leeds England LS27 OBZ
Action for Gipton Elderly Statement of Financial Activities Year ended 31 March 2025 202S Unrestricted funds Total funds Total funds 2024 Note Income and endowments Donations and18gacies Total income 180.036 180,036 233,305 180,036 180,036 233,305 Expenditure Expenditure on charitable activities Total expendlture 162,096 162,096 162,096 162,096 159,619 159,619 Net Income and net movement In funds 17,940 17,940 73,686 Reconclllatlon of funds Total funds brought fotward Total funds carried forward 573,542 591,482 573,542 591,482 499,856 573,542 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The noles on pages 11 to 17 fomi part of these financial statements.
Action for Gipton Elderly statement of Financial Position 31 March 2025 2025 2024 Note Flxed assets Tangible fixed assets 1,801 167 Current assets Cash al bank and in hand 595,992 578,775 Creditors: amounts falling due within one year Net current assets 11 6,311 589,681 591,482 5,400 573,375 573,542 Total assets less current Ilabillties Funds of the Gharity Unrestricted funds 591,482 591,482 573,542 573,542 Total charity funds 13 These financial statements were approvod by the board of trustees and authorised for issua on g ptember 2025, and are signed on behalf of Ihe board by.. P Diamond Truste8 The notes on pages 11 to 17 form part ofthese financial statements. 10
Action for Gipton Elderly Notes to the Financial Statements Year ended 31 March 2025 General informatlon The charity is a public benefit entity and a registered charity in En9land and Wales and is unincorporated. The address of the principal offiGe is 5-11 Oak Tree Drive, Leeds, LS8 3LJ. Statement of Compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statemant of Recommended Praclice applicable to charilias praparing their accounts in accordancé with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. Accountlng pollcles Basls of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilrties 8nd investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entily. Golng concern There are no material uncertainties about the charilvs ability to continue. Judgements and key sources of estimatlon uncertalnty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expeclalions of future ev8nts that are believed lo be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charills purposes, Designated funds are unrestricted funds earmarked by the Irustees for particular future project or commitmenl. Restricted funds are subjected to restrictions on Iheir expenditure declared by Ihe donor or through the lems of an appeal. and fall into one of sub-classes.. restricted income funds or endowment funds. q1
Action for Gipton Elderly Notes to the Financial Statements (conllnued) Year ended 31 March 2025 Accountlng pollcles fcoljilnuedj Incoming resources All incoming resources are included in tha statement of financial activities when èntitlement has passed to the charity- it IS Probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied lo particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derwed from the cost to th8 donor or th6 estimated resale value. Donated facilities and senrices are recognised in the accounts when received if the value Can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further ils charitable aims for the benefit of its beneficiaries, including those support costs and costs relating lo the govemance of the charity apportioned to charitable 8Ctivities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecling the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the aclivities they contribute to on a reasonable. justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairmenl losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated deprecialion and subsequent accumulated impairment tosses. 12
Action for Gipton Elderly Notes to the Financial Statements (continued) Year ended 31 March 2025 Accounting policies (continued) Tangible assets Iconllnued) An increase in the carying amount of an asset as a result of a revaluation. is recognised in olher recognised gains and losses, unless it reverses a charge for impairment thal has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsels any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on Ihe statement of financial activities. Depreclation Depreciation is calculated so as to write off the cost or valuation of an asset, less ils residual value, over the useful economic life of that asset as follows.. Freehold propety Plant and machinery Fixtures and fittings Straight line over 5 Years 200/0 Straight line 200/0 Straight line Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting dale. For the purposes of impairment testing, when it is not possible to estimate the recoverabla amount of an individual asset, an estimate is made of the recoverable amount of the cash. generaling unit to which the asset belongs. The cash-generaling unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment tesling of goocknll, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generaling units that are expected to benefil from the synergies of Ihe combinalion, irrespective of v4hether other assets or liabilities of the charity 8re assigned to those units. Flnanclal instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised 8t the 8mount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequenlly measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly tr2ded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at Gost less impairment, 13
Action for Gipton Elderly Notes to the Financial Statements (continued) Year ended 31 March 2025 AccountÉng policies (conlinuerfj Flnancial instruments {continue Other financial instruments, including derivatives. are initially recognised al fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured al the present value of the future payments discounted at a market rate of Inte$1 for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activrties, with the exception of hedging instruments in a designated hedging relationship. Financlal assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objectlV8 8vidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significants, and other financial assets th8t ar8 individually significant, these are assessed individually for impairment. Other financial assets are oither assessed individually or grouped on the basis of similar credit risk Gharacteristics, Any reversals of impaiment are recognised immediately. to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impainment not previously been recognised. Deflned contribution plans Contribulions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepa contributions ar8 recognised as an asset to the 8Xtenl that the prepaymenl will lead to a reduction in fulure payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Donations and legacles Unrestricted Total Funds Unfestricted Total Funds Funds 2025 Funds 2024 Donations Donations type 1 269 269 Grants Grants receivabla Leeds Cily Council 53,000 180,036 53,000 180,036 233,305 180,036 180,036 180,036 180,036 233,305 14
Action for Gipton Elderly Notes to the Financial Statements (conllftu¢d) Year ended 31 March 2025 Expenditure on charltable activities by fund type Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Aclivity type 1 Activity type 2 Support costs 41,442 114,414 6,240 41,442 114,414 6,240 162,096 39,631 114,014 5,974 159,619 39,631 114,014 5,974 159,619 162,096 Expenditure on charitable activities by actlvlty type Activities undertaken directly Support costs Total funds 2025 Total fund 2024 Activity lype 1 AGtivily type 2 Governance costs 41.442 114,414 41,442 114,414 6,240 162,096 39,631 114,014 5,974 6,240 6,240 155.856 159,619 Net income Net income is stated after chargingl{creditingl: 2025 2024 Depreciation of tangible fixed assets 367 167 Staff costs The tolal staff Gosls and employee benefils for the reporting period are analysed as follows: 2025 2024 Wages and salaries Social security costs Employer contributions to pension plans 114,414 7,023 18,306 114,014 7,023 13,730 139,743 134,767 The average head count of employees during the year was 312024.. 3). The average number of full-time equivalent employees during the year is analysed as follows: 2025 No. 2024 Number of staff- type 1 No employee received employee benefrts of more than £60,000 during the year <2024.. Nill. 15
Action for Gipton Elderly Notes to the Financial Statements {conllnued) Year ended 31 March 2025 Trustee remuneration and expenses No remuneration or other benefits from employment with the charity or a rèlated entity were received by the trustees. 10. Tanglble flxed assets Freehold property Plant and Fixtures and machinery fittings Total Cost At 1 April 2024 Additions 49,281 18,561 17,038 2,001 19,039 84,880 2,001 86,881 Al 31 March 2025 49,281 18,561 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 49,281 18,561 16.871 367 84,713 367 49,281 18.561 17,238 85,080 Carrylng amount At 31 March 2025 1,801 167 1,801 167 At 31 March 2024 11. Credltors: amounts falllng due within one year 2025 2024 Other creditors - desc in alcs 6,311 5,400 12. Penslons and other post retirement beneflts Defined Gontribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £18,306 {2024'. £13,730). 16
Action for Gipton Elderly Notes to the Financial Statements (conlinued) Year ended 31 March 2025 13. Analysis of charitable funds Unrestricted funds At 31 March 202 At 1 April 2024 Income Expenditure General funds 573,542 180,036 <162,096) 591,482 At 31 March 202 At 1 April 2023 Income Expenditure General funds 499,856 233.305 (159,619) 573,542 14. Analysls of net assets between funds Unrestricled Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than l year Net assets 1,801 595,992 (6,311) 591,482 1,801 595,992 (6,3111 591,482 Unrestricted Total Funds Funds 2024 Tangible fixed assels Current assets Creditors less than 1 year Net assets 167 578.775 (5,400) 573,542 167 578,775 15,400) 573,542 17