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2022-03-31-accounts

Statement of Financial Activities (including Activities (including Income and expenditure Income and expenditure account)
for the year ended 31 March 2022
Unrestricted Restricted Total Total
Note funds funds Funds funds
2022 2022 2022 2021
f f f f
Income:
Donations 6,483 6,483 2,283
Charitable
activities:
Social care contracts 10,534,158 10,534,158 10,346,107
Property Income 988,269 988,269 900,180
Other Income 492,556 492,556 338,095
Total Incoming resources 12,021,466 0 12,021,466 11,586,665
Expenditure:
Charitable
activities
Provision ofsocial care 10,844,564 8,682 10,853,246 10,202,618
Landlord costs 854,495 854,495 1,013,390
Total expenditure 11,699,059 8,682 11,707,741 11,216,008
Gains/(losses)
on revaluation		 of
Investments 1,330 1,330 2,417
Net income 323,737 (8,682) 315,055 373,074
Net transfer
between		 funds 8,634 (8,634)
Unreallsed
gain on fixed asset		 revaluation 667,647 667,647 918,178
Net movement
In funds		 1,000,018 (17,316) 982,702 1,291,252
Reconciliation
offunds
Total funds brought
forward		 6,571,180 97,973 6,669,153 5,377,901
Total funds carried forward 7,571,198 80,657 7,651,855 6,669,153
2022 2021
Note
Fixed assets:
Tangible assets 6,980,834 6,433,305
Investments 11,871 10,541
Total fixed assets 6,992,705 6,443,846
Current Assets:
Debtors 10 843,655 1,022,597
Cash at bank and in hand 2,339,660 1,990,150
Total current assets 3,183,315 3,012,747
Liabilities:
Creditors: Amounts falling due within one year 1,724,210 1,668,578
Net current assets 1,459'105 1p344,169
Total assets less current liabilities 8,451,810 7,788,015
Creditors: Amounts falling due after more than one
year 12 666,058 800,590
Provisions for liabilities 13 133,897 318,272
Total net assets 7,651,855 6I669,153
The funds of the charity: 16
Restricted funds 80,657 97,973
Unrestricted Income funds 1,242,361 1,330,986
Designated —revaluation reserve 2,861,921 2,192,944
Designated —unrestricted net fixed assets fund 3,030,916 3,047,250
Designated - property Investment fund 436,000
Total charity funds 7,651,855 6,669,153
Statement ofcash flows
for the year ended 31March 2022
2022 2021
Note
Cash flows from operating
activities:
Net cash provided
by operating		 activities 553i119 ty020 771
Cash flows from InvestIng activities:
Purchase oftangible
fixed assets		 (105,351) (96,589)
Proceeds from sale of fixed assets 42,304 179,686
Net cash provided
by Investing		 activities (63,047) 83,097
Cash flows from financing
activities:
Repayments
of borrowing		 (140,562) (89,598)
Bank loan 50,000
Net cash provided
by financing		 activities (140,562) 39,598)
Change
in cash and cash equivalents		 in the year 349,510 1,064,270
Cash and cash equivalents
at the beginning		 ofthe year 1,990,150 925,880
Total cash and cash equivalents at the end ofthe year 2p339p660 1p990p150
Reconciliation
ofnet Income to		 net cash flow from
operating
activIties
Net movement
in funds		 982,702 1,291,252
Adjustments
for:
Depreciation 204,111 193,068
(Profit)/loss
on disposal offixed		 assets (20,946) 4,094
Revaluation
ofproperties
(unrealised)		 (667,647) (918,178)
(Gain) on investments
(unreallsed)		 (1,330) (2,417)
(Increase)/decrease
in debtors		 178,942 44,370
Increase/(decrease)
In creditors		 61,662 205,970
Increase/(decrease)
in provisions		 (184,375) 202,612
Net cash provided
by operating		 activities 553,119 1,020,771

Provision of 2022 2021
social care Housing costs Total Total
5 f 5
Direct staffing costs 8,910,800 48,870 8,959,670 8,301,439
Staff training
and recruitment		 200,793 200,793 147,371
Activity costs 25,601 25,601 20,562
Operational
other costs		 134,049 134,049 169,700
Property
rental and mortgage		 costs 371,883 371,883 318,462
Council tax and utility costs 24,933 24,933 21,507
Property
maintenance		 costs 135,852 135,852 277,048
Insurance 47,213 9,194 56,407 47,460
Depreciation 96,321 93,076 189,397 182,544
Other property costs 42,653 42,653 31,658
Bad debt provision 0 22,918
Fleet 8 travel 42,156 42,156 29,803
Miscellaneous
costs		 18,452 18,452 16,904
Marketing,
communications		 &engagement 13,122 13,122 7,455
Support costs 1,327,680 124,557 1,452,237 1,568,875
Governance
costs		 37,059 3,477 40,536 52,302
10,853,246 854p495 11,707,741 11,216,008
Provision of Housing 2022 2021
social care costs Total Total
6 f
Costs (10,853,246) (854,495) (11,707,741) (11,216,008)
Care Contract income 10,534,158 10,534,158 10,346,107
Rents 988,269 988,269 900,180
Otherlncome 492,556 492,556 338,095
hlet contribution to charitable funds 173,468 133,774 307,242 368,374

Support Governance 2022 2021
costs costs Total Total
E E
Payroll and related costs 942,140 30,036 972,176 1,055,945
Office costs 442,590 442,590 508,281
Audit fees 10,500 10,500 23,100
Legal and professional fees 67,507 67,507 33,851
1,452,237 40~536 tp492p773 1y621~177

Net income/expenditur e
for the		 year
2022 2021
E E
This is stated after charging:
Depreciation
oftangible		 fixed assets 204,111 193,608
(Profit)/Loss
on disposal		 offixed assets (20,946) 4,094
Audit fee -for year 12,600 23,100
-overprovision in previous year (2,100)
Interest payable on bank loans & mortgages 17,931 19,246
Operating
leases - equipment		 2,124 4,280
Property rents 359,532 305,210
Analysis ofstaff costs, Trustees remuneration and expenses, and the cost of key managem
personnel
2022 2021
E
Wages and salaries 8,291,783 8,226,140
Social security costs 692,981 668,662
Pension costs 252,002 268,287
9,236,766 9,163,089
2022 2021
E60,000-E69,999 2
E70,000-E79,999
E80,000-E89,999
E90,000-E99,999
E100,000-E110,000

.
Tangible fixed assets
Fixtures,
Long Fittings,
Freehold Leasehold Furnishings
Land and Land and Leasehold EquIpment
and
Buildings Buildings Imp'ments Motor Vehicles Total
f E f f
Cost/ valuation
As at 1April 2021 2,929,950 3,065,000 9,430 1,856,443 7,860,823
Additions 105,351 105,351
Disposals (20,000) (2,355) (22,355)
Revaluation 290,995 292,950 583,945
As at 31March 2022 3,200,945 3,357,950 9,430 1,959,439 8,527,764
Depreciation
As at 1April 2021 5,024 1,422,494 1,427,518
Charge for the year 41,103 42,599 489 119,920 204,111
On disposals (997) (997)
Transfer to revaluation
reserve 41,103 (42,599) (83,702)
As at 31March 2022 5,513 1,541,417 1,546,930
Net book value
As at 31March 2022 3)200)945 3~357g950 3p917 418p022 6y980p834
As at 1April 2021 2,929,950 3,065,000 4,046 433,949 6,433,305

9. Fixed assets Investme Fixed assets Investme nts nts
Investments
held In		 the UK primarily to provide
an Investment return
2022 2021
At valuation
At 1April 2021 10,541 8,124
Unreallsed
ga(n/(loss)		 on investments 1,330 2,417
At 31March 2022 11,871 10,541
Nominal
value Cost Valuation
40 Charifund accumulation units 2,812 2,812 11,871
10. Debtors
2022 2021
f 6
Amounts
due		 within one year:
Trade debtors 679,314 887,922
Other debtors 27,284 14,351
Prepayrnents and accrued income 137,057 120,324
843,655 1,022,597
11. Creditors
(amounts		 falling due within one year)
2022 2021
f
Trade creditors 317,759 462,199
Social security and other taxes 181,307 206,008
Mortgages
(secured)		 88,710 90,574
Bankloan 4,166
Deferred income 521,922 450,019
Accruals 538,640 393,597
Other creditors 75,872 62,015
1,724,210 1,668,578

Creditors(am ounts falli ng due after more than on e year and payable
by instalm		 ents)
2022 2021
E E
Mortgages (due within 1-2 years) 88,710 90,574
Mortgages (due within 2-5 years) 354,838 362,294
Mortgages (due after 5 years) 222,510 301,888
Bankloan (due within 1-2 years) 10,000
Bankloan (due within 2-5 years) 35,834
666I058 800,590

2022 2021
E E
Balance as at 1April 2021 318,272 115,660
Released in the year (184,375) (44,718)
Provision for additional costs 247,330
Balance as at 31 March 2022 133,897 318,272
Deferred Income
2022 2021
E E
Balance as at 1April 2021 450,019 399,703
Amount released to Income earned from charitable activities (293,252) (232,876)
Amount deferred In year 365,155 283,192
Balance as at 31 March 2022 521,922 450,019

operating leases for each ofthe following peri ods:
2022 2021
E
Equipment
Payments due
—within one year 33,190 35,085
- between one and fiv years 20,409 53,600
53,599 88,685
Land and buildings
Payments due
-within one year 318,700 258,991
—between one and five years 1,073,454 905,671
—more than five years 867,014 522,455
2,259,168 1,687,117

Transfers
Balance at 1 Incoming Resources between Funds at 31
April 2021 resources expended funds March 2022
Unrestricted funds
General
Fund		 1,330,986 12,021,466 (11,699,059) (411,032) 1,242,361
Designated revaluation fund 2,192,944 668,977 2,861,921
Designated - unrestricted net asset
funds 3,047,250 (16,334) 3,030,916
Designated - property investment
fund 436,000 436,000
Restricted funds 97,973 (8,682) (8,634) 80,657
Total 6i669i153 12i690i443 (11i707i741) 7,651,855
Balance at 1 Net Funds at 31
April 2021 movement March 2022
Unrestricted funds
General
Fund		 1,330,986 (88,625) 1,242,361
Designated revaluation fund 2,192,944 668,977 2,861,921
Designated -unrestricted net asset funds 3,047,250 (16,334) 3,030,916
Designated -property Investment fund 436,000 436,000
6,571,180 1,000,018 7,571,198
Restricted Funds
Transferred from OHT
Dementia Service 38,775 (653) 38,122
I-lead oNce refurbishment 34,700 (16,663) 18,037
Childrens Service 5,475 5,475
Sensory Room 5,592 5,592
Other 13,431 13,431
97,973 (17,316) 80,657
TOTALFUNDS 6i669i153 982)702 7i651i855

Financial
in
ofScotland		 strumen ts
m		 e asured
at amortised
cost		 comprise mortgages
provide		 d
by The Roya
2022 2021
6
Mortgages (due within one year) 88,710 90,574
Mortgages (due within 1-2years) 88,710 90,574
Mortgages (due within 2-5 years) 354,838 362,294
Mortgages (due after 5 years) 222,510 301,888
754p768 845,330

2022 2021
Balance brought forward 79,871 79,582
Movement In year (9,895) 289
Balances at the end ofthe year 69,976 79,871