| Page | |
|---|---|
| Reference andadministrative detailsofthe Charity, its Trusteesandadvisers | 1-2 |
| Ghairman's statement | 3 |
| Trustees'report | 4-12 |
| lndependentauditor'sreportonthe financial statements | 13-16 |
| Statementoffinancialactivities | 17 |
| Balancesheet | 18 |
| Statement of cashflows | 19 |
| Notestothefinancial statements | 20-36 |
| Endowment | Restricted | Unrestricted | Unrestricted | Total | Total | ||
|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | funds | |||
| Note | 2021 e |
2021f | 2021t | 2021I | 2020f | ||
| lncomeand | |||||||
| endowments from: | |||||||
| Donations andlegacies3 | 733,987 | 646,958 | 1,390,945 | 930,307 | |||
| Charitableactivities | 4 | 453,579 | 453,579 | 641,350 | |||
| Other tradingactivities5 | 1,627 | 1,627 | 7,086 | ||||
| lnvestments | 6 | 61,579 | 61,579 | 68,998 | |||
| Total incomeand endowments |
733,987 | 1,163,743 | 1,897,730 | 1,647,741 | |||
| Expenditure on: | |||||||
| Raisingfunds | 7 | 356 | 356 | 942 | |||
| Charitableactivities | 8 | 267,054 | 1,025,227 | 1,292,281 | 1,254,143 | ||
| Tota!expenditure | 267,054 | 1,025,583 | 1,292,637 | 1,255,085 | |||
| Netincome | 466,933 | 138,160 | 605,093 | 392,656 | |||
| Transfersbetween | |||||||
| funds | 16 | 1442.5121 | 442,5',12 | ||||
| Netmovementin funds |
24,421 | 580,672 | 605,093 | 392,656 | |||
| Reconciliationof | |||||||
| funds: | |||||||
| Totalfundsbrought fonryard |
112,117 | 129,538 | 2,719,191 | 2,960,946 | 2,568,190 | ||
| Net movementinfunds | 24,421 | 580,672 | 605,093 | 392,656 | |||
| Totalfundscarried forward |
112,117 | 153,959 | 3,299,863 | 3,565,939 | 2,960,846 |
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Note | f | f | |||
| Fixed assets | |||||
| Tangible assets | 11 | 3,051,303 | 2,055,859 | ||
| lnvestment property | 12 | 350,000 | 350,000 | ||
| 3,401,303 | 2,405,859 | ||||
| Currentassets | |||||
| Debtors | 13 | 63,122 | 308,37'1 | ||
| Cashatbankandinhand | 1,006,460 | 595,609 | |||
| I,069,582 | 903,980 | ||||
| Creditors: amounts falling duewithinone yeat |
14 | (298,396) | (224,360) | ||
| Netcurrentassets | 771,186 | 679,620 | |||
| Totalassetsless currentliabilitiep | 4,172,489 | 3,085,479 | |||
| Creditors: amounts falling dueaftbrmore | |||||
| thanoneyear | 15 | (606,550) | (124,633) | ||
| Totalnetassets | 3,565,939 | 2,960,846 | |||
| Gharityfunds | |||||
| Endowment funds | 16 | 112,117 | 112,117 | ||
| Restrictedfunds | 16 | 153,959 | 't29,538 | ||
| Unrestricted funds | 16 | 3,299,963 | 2,719,191 | ||
| Total funds | 3,565,939 | 2,960,846 |
| Statement ofcashflows fortheyearended31March2021 |
||
|---|---|---|
| 2021 e |
2020 t |
|
| Cashflowsfromoperating activities | ||
| Netcashused in operating activities (seenote19) | 917,584 | 159,996 |
| Cashflowsfrominvestingactivities | ||
| Dividends, interests and rentsfrominvestments | 61,579 | 68,998 |
| Proceeds fromthesale of tangiblefixedassets | 150 | 140 |
| Purchase of tangible fixed assets | (1,052,676) | (66,121) |
| Netcash (used in)/provided by investingactivities | (990,947) | 3,017 |
| Gashflows from financing activities | ||
| Cash inflowsfromnew borrowing | 500,000 | |
| Repayments of borrowing | (15,786) | (14,284) |
| Netcash provided by/(usedin)financingactivities | 484,214 | (14,2841 |
| Changein cashand cashequivalentsin theyear | 410,851 | 148,729 |
| Cash and cash equivalents atthebeginning of the year | 595,609 | 446,880 |
| Gash andcash equivalentsattheend ofthe year | 1,006,460 | 595,609 |
| Thenotesonpages 20 to36formpart of thesefinancialstatements |
| Freehold property Motor vehicles Fixtures and fittings Offlceequipment |
-2o/opet annum(skaightline basis) -25o/op$annum(straight line basis) -25o/op$annum(straight line basis) -25o/op$annum(straight line basis) |
|---|---|
| RestrictedUnrestricted funds funds 2021 2021 tf |
RestrictedUnrestricted funds funds 2021 2021 tf |
Total funds 2021f |
Total funds 2020 € |
|
|---|---|---|---|---|
| Donations | 308,415 | 11,412 | 319,827 | 43,194 |
| Legacies | 16,198 | 16,198 | 299,126 | |
| Grants | 425,572 | 545,583 | 971,155 | 587,987 |
| Government grants | 73,765 | 73,765 | ||
| 733,987 | 646,958 | 1,380,945 | 930,307 | |
| Total2020 | 297,342 | 632,965 | 930,307 |
| Unrestricted | Total | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2021f | 2021f | 2020 € |
|
| Charitable activities | 453,579 | 453,579 | 641,350 |
| Total2020 | 641,350 | 641,350 | |
| Unrestricted | Total | Total | |
| funds | funds | funds | |
| 2021f | 2021f | 2020f | |
| Catering | 282,815 | 282,815 | 284,173 |
| Day Centretransport | 8,677 | 8,677 | 49,479 |
| ILS and HelpatHome | 55,461 | 55,461 | 107,921 |
| Care | 63,633 | 63,633 | 137,982 |
| Bathing | 23 | 23 | 3,176 |
| Therapy | 425 | ||
| Laundry | 25,547 | 25,547 | 24,359 |
| Sundry | 228 | 228 | 1,929 |
| Footcare | 1,474 | 1,470 | 7,488 |
| Other | 15,725 | 15,725 | 24,418 |
| 453,579 | 453,579 | 641,350 | |
| Total 2020 | 641,350 | 641,350 |
| Unrestricted | Total | Total | ||
|---|---|---|---|---|
| funds | funds | funds | ||
| 2021I | 202',1 € |
2020 e |
||
| Fundraising | 1,627 | 1,627 | 7,086 | |
| Tolal2O2O | 7,086 | 7,086 | ||
| 6. | lnvestment income |
| Unrestricted | Total | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2021f | 2021f | 2020t | |
| Rent income | 60,763 | 60,763 | 67,390 |
| Bank interest | 816 | 816 | 1,608 |
| 61,579 | 61,579 | 68,998 | |
| Total2020 | 68,998 | 68,998 |
| RestrictedUnrestricted funds funds 2021 2021 f,f, |
RestrictedUnrestricted funds funds 2021 2021 f,f, |
Total funds 2021 € |
Total funds 2020t |
|
|---|---|---|---|---|
| Fundraising expenses | 356 | 356 | 942 | |
| Total2O2O | 40 | 902 | 942 |
| RestrictedUnrestricted funds funds 2021 2021 tf, |
RestrictedUnrestricted funds funds 2021 2021 tf, |
Total funds 2021 f, |
Total funds 2020 e |
|
|---|---|---|---|---|
| Charitable activities | 267,054 | 1,025,2271,292,281 | 1,254,143 | |
| Tolal2020 | 242,734 | 1,011,4091,254,143 | ||
| RestrictedUnrestricted funds funds 2021 2021 |
Total funds 2021 |
Total funds 2020 |
||
| €t | € | € | ||
| Direct costs: | ||||
| Salariesandrelated costs | 185,536 | 766,431 | 951,967 | 880,281 |
| Catering costs | 2,301 | 72,754 | 75,055 | 94,699 |
| Transportcosts | 5,513 | 30,032 | 35,545 | 68,198 |
| Therapy | 3,398 | 639 | 4,037 | 9,275 |
| 869,8561,066,604 | 1,052,453 | |||
| Support costs: | ||||
| Rent andwater | 10,574 | 10,574 | 7,504 | |
| lnsurance | 1,500 | 16,631 | 18,1 31 | 16,186 |
| Heating and lighting | 17,842 | 17,842 | 12,995 | |
| Postage and telephone | 1,752 | 12,650 | 14,402 | 10,102 |
| Printing and stationery | 1,465 | 1,782 | 3,247 | 7,280 |
| Repairs, maintenance and replacementof | ||||
| property and equipment | 7,028 | 20,601 | 27,629 | 40,725 |
| Janitorialandlaundry | 7,607 | 13,051 | 20,658 | 16,169 |
| Miscellaneous | 50,483 | (30,411) | 20,072 | 13,386 |
| Professionalfees | 471 | 21,196 | 21,667 | 13,019 |
| Mortgage interest and Bank Charges | 6,3s3 | 6,353 | 5,316 | |
| Depreciation | 57,232 | 57,232 | 54,248 | |
| Profit on sale of fixed assets | (150) | (1s0) | (140) | |
| General baddebtprovision | 3,000 | 3,000 | ||
| Auditors'remuneration | 5,020 | 5,020 | 4,900 | |
| 70,306 | 155,371 | 225,677201,690 | ||
| 267,054 | 1,025,2271,292,281 | 1,254,143 | ||
| Iotal2020 | 242,734 | 1,011,4091,254,143 |
| Staffcosts | ||
|---|---|---|
| 2021 | 2020 | |
| € | f | |
| Wages and salaries | 895,665 | 827,654 |
| Social security costs | 47,414 | 44,854 |
| Pension costs | 8,888 | 7,773 |
| 951,967 | 880,281 |
| 2021 | 2020 |
|---|---|
| No. | No. |
| 69 | 71 |
| 2021 | 2020 |
|---|---|
| No. | No. |
| 40 | 40 |
| Tangible fixed assets | ||||||
|---|---|---|---|---|---|---|
| Freehold | Motor | Furniture, fittingsand |
Assets under |
|||
| property e |
vehiclest | equipment construction €€ |
Total f, |
|||
| Costorvaluation | ||||||
| At1April2020 | 2,231,797 | 58,245 | 99,033 | 89,222 | 2,479,297 | |
| Additions | 25,172 | 1,027,504 | 1,052,676 | |||
| Disposals | (8,795) | (9,414) | (18,209) | |||
| At31 March2021 | 2,231,797 | 49,450 | 114,791 | 1,116,726 | 3,512,764 | |
| Depreciation | ||||||
| At1April2020 | 300,954 | 41,656 | 79,828 | 422,438 | ||
| Charge for the year | 34,476 | 7,839 | 14,917 | 57,232 | ||
| On disposals | (8,795) | (9,4141 | (18,209) | |||
| At31 March2021 | 335,430 | 40,700 | 85,331 | 461,461 | ||
| Netbook value | ||||||
| At31 March2021 | 1,896,367 | 8,750 | 29,460 |
1,116,726 | 3,051,303 | |
| At31 March 2020 | 1,930,843 | 16,589 | 19,205 | 89,222 | 2,055,859 |
| Freehold | |
|---|---|
| investment | |
| property | |
| € | |
| Valuation | |
| At1April2020 | 350,000 |
| At31 March2021 | 350,000 |
| 2021f | 2020 e |
|
|---|---|---|
| Duewithinoneyear | ||
| Trade debtors | 39,100 | |
| Other debtors | 356 | 380 |
| Prepayments and accrued income | 23,666 | 307,991 |
| 63,122 | 308,371 |
| 2021t | 2020t | |
|---|---|---|
| Bank loans | 17,118 | 14,821 |
| PersonallndependenceProgramme | 131,229 | 95,961 |
| Othertaxationand social security | 13,114 | 12,779 |
| Othercreditors | 136,935 | 100,799 |
| 298,396 | 224,360 |
| 2021 f |
2020 t |
|---|---|
| 606,550 | 124,633 |
| 2021 | 2020 | |
|---|---|---|
| f, | e | |
| Payableorrepayable by installments | 532,332 | 59,730 |
| 532,332 | 59,730 |
| Statementoffunds-current y | ear | ||||
|---|---|---|---|---|---|
| Balanceat | |||||
| Balanceat1 | Transfers | 31March | |||
| April2020t | lncomeExpenditure t€ |
in/outf | 2021 € |
||
| Unrestricted funds | |||||
| Designatedfunds | |||||
| Property fund | 2,029,271 | 599,038 | 2,627,309 | ||
| VolunteerRecruiter | 2,995 | 4,496 | (6,362) | (1,029) | |
| BDCExtensionFund | 319,326 | 16,248 | (335,574) | ||
| 2,351,492 20,744 | (6,362)261,435 |
2,627,309 | |||
| Generalfunds | |||||
| Generalfund | 367,6991,142,999(1,019,221)187,077672,554 | ||||
| Total Unrestricted funds | 2,719,1911,163,743(1,025,583)42,512 | 3,299,863 | |||
| Endowment funds | |||||
| Permanent endowmentfunds | 112,117 | 112,117 | |||
| Restrictedfunds | |||||
| Dementia Cafe/PeerSupport | 629 | 9,334 | (9,963) | ||
| DementiaOutreachFund | 3,730 | 1,405 | 5,135 | ||
| SupportatHome | 92,094 | 10,614 | (90,589) | 112,119 | |
| Personallndependent | |||||
| Programme | 00,887 | (100,887) | |||
| COGSFund | 2.320 | 1,270 | (1s8) | 3,392 | |
| SingingFund | 2,624 | 1,720 | 4,3M | ||
| HNCTherapyFund | 573 | 573 | |||
| BDC Extension Fund | 50 | 15,000 | (415,050) | ||
| lnformationDays | 3,155 | 3,155 | |||
| TrainingforCarers | 5,348 | 5,348 | |||
| CareNavigator | 4,300 | 29,915 | (30,061) |
4,154 | |
| COGS Club<65 years | |||||
| (Canterbury City Council) | 14,715 | 6,000 | (20,7151 | ||
| Pfizer | 1,000 | 1,000 | |||
| Herne Bay Coastal | 300 | (300) | |||
| Veteran'sGrant | 6,667 | (6,667) | |||
| Lottery-LT. Equipment | 9,600 | (2,853) | (6,7471 | ||
| Lottery-Dementia Client Home Visits |
9,958 | (3,415) | 6,543 |
| Statementoffunds-c | urrent year (continued) | |||
|---|---|---|---|---|
| Balanceat | ||||
| Balanceat1 | Transfers | 31March | ||
| April2020 E |
lncomeExpenditure G f |
in/outf | 2021f | |
| Meninsheds | 2,020 (1,080) |
940 | ||
| Covid Fund | 28,297 (21,0411 |
7,256 | ||
| 129,538733,9871267,0541(442,5121153,959 | ||||
| Totaloffunds | 2,960,8461,897,730(1,292,637) | 3,565,939 |
| Statement of funds-prior yea | r | |||||
|---|---|---|---|---|---|---|
| Balance at | ||||||
| Balance at | Transfers | 31 March | ||||
| 1April2019 c |
lncome ft |
Expenditure | in/out L |
2020t | ||
| Unrestricted funds | ||||||
| Designatedfunds | ||||||
| Property fund | 2,049,464 | (20,193) | 2,029,271 | |||
| VolunteerRecruiter | 245 | 11,012 | (8,362) | - | 2,895 | |
| BDCExtensionFund | 319,326 | - | 319,326 | |||
| 2,049,709330,338 | (8,362) | (20,193) | 2,351,492 | |||
| Generalfunds | ||||||
| Generalfund | 331,3941,020,061 | (1,003,949)20,193 | 367,699 | |||
| Total Unrestricted funds | 2,381,103 | (1,012,311) | 2,719,191 | |||
| Endowmentfunds | ||||||
| Permanent endowmentfunds | 112,117 | 112,117 | ||||
| Restrictedfunds | ||||||
| Dementia Cafe/Peer Support | 11,578 | (10,949) | 629 | |||
| DementiaOutreachFund | 2,059 | 2,222 | (551) | 3,730 | ||
| Support at Home | 56,265 | 110,614 | (74,785) | 92,094 | ||
| Personallndependent | ||||||
| Programme | 121,382 | (121,382) | ||||
| COGSFund | 3,129 | 430 | (1,23e) | 2,320 | ||
| Singing Fund | 3,174 | 480 | (1,030) | 2,624 | ||
| HNCTherapyFund | 603 | 100 | (130) | 573 | ||
| BDCExtensionFund | 50 | 50 | ||||
| lnformationDays | 3,301 | 3,621 | (3,767) | 3,155 | ||
| TrainingforCarers | 6,389 | (1,041) | 5,348 | |||
| CareNavigator | 29,915 | (25,615) | 4,300 | |||
| COGS Club<65years (Canterbury City Council) |
17,000 | (2,285) |
14,715 | |||
| 74,970 | 297,342 | (242,774) | 129,538 | |||
| Totaloffunds | 2,568,190 | 297,342 | (1,255,085) | 2,960,846 |
| Summaryoffunds-curr | ent year | |||
|---|---|---|---|---|
| Balanceat | ||||
| Balance at1 | Transfers | 31March | ||
| April2020 € |
lncomeExpenditure €€ |
in/outf | 2021 s |
|
| Designatedfunds | 2,351,492 | 20,744 (6,362) |
261,435 | 2,627,309 |
| Generalfunds | 367,699 | 1,142,999(1,019,2211 | 181,077 | 672,sil |
| Endowmentfunds | 112,117 | 112,117 | ||
| Restrictedfunds | 129,538 | 733,9871267,05411442,5121 | 153,959 | |
| 2,960,846 | 1,897,730(1,292,6371 | 3,565,939 |
| Summary of funds-prio | r year | ||||
|---|---|---|---|---|---|
| Balance at | |||||
| Balance at | Transfers | 31 March | |||
| 1April2019 e |
lncome e |
Expendituref | in/outf | 2020f | |
| Designated funds | 2,049,709 | 330,338 | (8,362) | (20,193) | 2,351,492 |
| Generalfunds | 331,394 | 1,020,061 | (1,003,949) | 20,193 | 367,699 |
| Endowmentfunds | 112,117 | 112,117 | |||
| Restrictedfunds | 74,970 | 297,342(242,774) | 129,538 | ||
| 2,568,190 | 1,647,741 | (1,255,085) | 2,960,846 |
| Analysisofnetassetsbetweenfunds- | current year | |||
|---|---|---|---|---|
| Endowment funds 2021 e |
RestrictedUnrestricted funds funds 2021 2021 ef |
Total funds 2021t |
||
| Tangible fixed assets | 112,117 | 2,939,186 | 3,051,303 | |
| lnvestmentproperty | 350,000 | 350,000 | ||
| Current assets | 292,411 | 777,171 | 1,069,582 | |
| Creditors due within one year | (138,452) | (159,944) | (298,396) | |
| Creditors due in more than oneyear | (606,550) | (606,550) | ||
| Total | 112,117153,959 | 3,299,863 | 3,565,939 |
| Analysisofnetassetsbetweenfunds- | prior year | |||
|---|---|---|---|---|
| Endowment | Restricted | Unrestricted | Total | |
| funds | funds | funds | funds | |
| 2020 e |
2020t | 2020 e |
2020 e |
|
| Tangible fixed assets | 't12,117 | 1,943,742 | 2,055,859 | |
| lnvestmentproperty | 350,000 | 350,000 | ||
| Current assets | 224,494 | 679,486 | 903,980 | |
| Creditors due within one year | (e4,956) | (12e,404) | (224,360) | |
| Creditors due in more than one year | (124,633) | (124,633) | ||
| Total | 112,117129,5382,719,191 | 2,960,846 |
| Reconciliation ofnetmovementinfundstonet cashflow from opera | ting activities | |
|---|---|---|
| 2021 | 2020 | |
| I | e | |
| Net income for theyear(as per Statement of FinancialActivities) | 605,093392,656 | |
| Adjustmentsfor: | ||
| Depreciation charges | 57,232 | 54,248 |
| Dividends, interests and rentsfrominvestments | (61,579) | (68,ee8) |
| Profit onthesaleoffixedassets | (1s0) | (140) |
| Decrease/(increase) in debtors | 245,249 | (275,10e) |
| lncreasein creditors | 71,739 | 57,339 |
| Netcash providedbyoperatingactivities | 917,584 | 159,996 |
| 2021 | 2020 | |
|---|---|---|
| € | f | |
| Cash in hand | 1,006,460 | 595,609 |
| Totalcashandcash equivalents | 1,006,460 | 595,609 |
| Other non- | |||
|---|---|---|---|
| At1April 2020 € |
Cashflowsf | cashAt31March changes 2021 €e |
|
| Cashatbank and in hand | 595,609 | 410,951 | - 1,006,460 |
| Debt duewithin1year | (14,8211 | (2,2971(17,1181 | |
| Debtdue after1year | (124,633) | (481,917)(606,550) | |
| 456,155 410,8511484,2141382,792 |
| 2021 | 2020 |
|---|---|
| c | € |
| 288,276 |