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|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|
##
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##
||||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|
##
##
##