| Page | ||||
|---|---|---|---|---|
| Reference | and administrative | details ofthe Charity, its Trustees and advisers | 1-2 | |
| Chairman's | statement | |||
| Trustees' | report | 4- 11 | ||
| Independent auditor's |
report | on the financial statements | 12-15 | |
| Statement | offinancial | activities | 16 | |
| Balance sheet | 17 | |||
| Statement | ofcash flows | 18 | ||
| Notes to the financial | statements | 19-36 |
| Endowment | Restricted | Unrestricted | Total | Total | ||||
|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | funds | ||||
| 2022 | 2022 | 2022 | 2022 | 2021 | ||||
| Note | E | F | E | E | E | |||
| Income and | ||||||||
| endowments | from: | |||||||
| Donations and |
legacies | 4 | 344,730 | 397,832 | 742,562 | 1,380,945 | ||
| Charitable activities |
5 | 7,586 | 570,350 | 577,936 | 453,579 | |||
| Other trading | activities | 6 | 3,968 | 3,968 | 1,627 | |||
| Investments | 7 | 85,206 | 85,206 | 61,579 | ||||
| Total income | and | |||||||
| endowments | 352,316 | 1,057,356 | 1,409,672 | 1,897,730 | ||||
| Expenditure | on: | |||||||
| Raising funds | 442 | 442 | 356 | |||||
| Charitable activities |
323,678 | 990,629 | 1,314,307 | 1,292,281 | ||||
| Total expenditure | 323,678 | 991,071 | 1,314,749 | 1,292,637 | ||||
| Net income | 28,638 | 66,285 | 94,923 | 605,093 | ||||
| Transfers between |
||||||||
| funds | 17 | (4,979) | 4,979 | |||||
| Net movement | in | |||||||
| funds | 23,659 | 71,264 | 94,923 | 605,093 | ||||
| Reconciliation | of | |||||||
| funds: | ||||||||
| Total funds brought | ||||||||
| forward | 112,117 | 153,959 | 3,299,863 | 3,565,939 | 2,960,846 | |||
| Net movement | in funds | 23,659 | 71,264 | 94,923 | 605,093 | |||
| Total funds carried | ||||||||
| forward | 112,117 | 177,618 | 3,371,127 | 3,660,862 | 3,565,939 |
| Note | 2022f | 2021 F |
|||||
|---|---|---|---|---|---|---|---|
| Fixed assets | |||||||
| Tangible assets | 12 | 3,315,583 | 3,051,303 | ||||
| Investment property |
13 | 350,000 | 350,000 | ||||
| 3,665,583 | 3,401,303 | ||||||
| Current assets | |||||||
| Oebtors | 14 | 45,675 | 63,122 | ||||
| Cash at bank and | in | hand | 796,950 | 1,006,460 | |||
| 842,625 | 1,069,582 | ||||||
| Creditors: amounts | falling due within one | ||||||
| year | 15 | (257,090) | (298,396) | ||||
| Net current assets | 585,535 | 771,186 | |||||
| Total assets less | current liabilities | 4,251,118 | 4,172,489 | ||||
| Creditors: amounts | falling due after more | ||||||
| than one year | 16 | (590,256) | (606,550) | ||||
| Total net assets | 3,660,862 | 3,565,939 | |||||
| Charity funds | |||||||
| Endowment funds |
17 | 112,117 | 112,117 | ||||
| Restricted funds | 17 | 177,618 | 153,959 | ||||
| Unrestricted funds |
17 | 3,371,127 | 3,299,863 | ||||
| Total funds | 3,660,862 | 3,565,939 |
| Statement ofcash flows for the year ended 31 March 2022 |
|||||
|---|---|---|---|---|---|
| 2022f | 2021 E |
||||
| Cash flows from operating activities |
|||||
| Net cash used in operating activities |
81,399 | 917,584 | |||
| Cash flows from investing activities |
|||||
| Dividends, interests and rents from investments |
85,206 | 61,579 | |||
| Proceeds from the sale oftangible fixed |
assets | 300 | 150 | ||
| Purchase oftangible fixed assets |
(359,382) | (1,052,676) | |||
| Net cash used in investing activities |
(273,876) | (990,947) | |||
| Cash flows from financing activities |
|||||
| Cash intlows from new borrowing | 500,000 | ||||
| Repayments of borrowing |
(17,033) | (15,786) | |||
| Net cash (used in)/provided by financing |
activities | (17,033) | 484,214 | ||
| Change in cash and cash equivalents |
in | the year | (209,510) | 410,851 | |
| Cash and cash equivalents at the beginning |
ofthe year | 1,006,460 | 595,609 | ||
| Cash and cash equivalents at the end of |
the year | 796,950 | 1,006,460 | ||
| The notes on pages 19to 36 form part ofthese financial | statements |
eir estimated useful lives, |
on the following bases: |
||
|---|---|---|---|
| Freehold property |
- 2% per annum | (straight | line basis) |
| Motor vehicles | - 25% per annum | (straight | line basis) |
| Fixtures and fittings | - 25% per annum | (straight | line basis) |
| Office equipment | - 25% per annum | (straight | line basis) |
| Restricted | Unrestricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | funds | funds | ||
| 2022 f |
2022 | 2022 F |
2021 E |
||
| Donations | 3,918 | 18,306 | 22,224 | 319,827 | |
| Legacies | 76,091 | 76,091 | 16,198 | ||
| Grants | 340,812 | 303,435 | 644,247 | 971,155 | |
| Government | grants | 73,765 | |||
| 344,730 | 397,832 | 742,562 | 1,380,945 | ||
| Total 2021 | 733,987 | 646,958 | 1,380,945 |
| Restricted | Unrestricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | funds | funds | ||
| 2022 | 2022 | 2022 | 2021 | ||
| E | |||||
| Charitable | activities | 7,586 | 570,350 | 577,936 | 453,579 |
| Total 2021 | 453,579 | 453,579 |
| year en | de | d 31 March 2022 | ||||
|---|---|---|---|---|---|---|
| Restricted | Unrestricted | Total | Total | |||
| funds | funds | funds | funds | |||
| 2022 f |
2022 F |
2022 F |
2021 F |
|||
| Catering | 275,901 | 275,901 | 282,815 | |||
| Day Centre | transport | 27,594 | 27,594 | 8,677 | ||
| ILS and Help at Home | 95,596 | 95,596 | 55,461 | |||
| Care | 35 | 116,719 | 116,754 | 63,633 | ||
| Bathing | 233 | 233 | 23 | |||
| Therapy | 565 | 565 | ||||
| Laundry | 25,119 | 25,119 | 25,547 | |||
| Sundry | 400 | 726 | 1,126 | 228 | ||
| Footcare | 1,640 | 1,640 | 1,470 | |||
| Walking | Football | 7,151 | 7,151 | |||
| Other | 2,387 | 2,387 | 15,725 | |||
| Insurance | claim | 25,000 | 25,000 | |||
| 7,586 | 570,350 | 577,936 | 453,579 | |||
| Total 2021 | 453,579 | 453,579 |
| Unrestricted | Total | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2022 | 2022 | 2021 | |
| F | |||
| Fundraising | 3,968 | 3,968 | 1,627 |
| Total 2021 | 1,627 | 1,627 |
| Unrestricted | Total | Total | ||
|---|---|---|---|---|
| funds | funds | funds | ||
| 2022f | 2022 | 2021 F |
||
| Rent | income | 85,127 | 85,127 | 60,763 |
| Bank | interest | 79 | 79 | 816 |
| 85,206 | 85,206 | 61,579 | ||
| Total | 2021 | 61,579 | 61,579 |
| Unrestricted | Total | Total | ||
|---|---|---|---|---|
| funds | funds | funds | ||
| 2022 | 2022 | 2021 | ||
| E | E | |||
| Fundraising | expenses | 442 | 442 | 356 |
| Total 2021 | 356 | 356 |
| Restricted | Unrestricted | |||||
|---|---|---|---|---|---|---|
| funds | funds | Total | Total | |||
| 2022 f |
2022 f |
2022 E |
2021 F |
|||
| Charitable | activities | 323,678 | 990,629 | 1,314,307 | 1,292,281 | |
| Total 2021 | 267,054 | 1,025,227 | 1,292,281 | |||
| Restricted | Unrestricted | Total | Total | |||
| funds | funds | funds | funds | |||
| 2022 | 2022 | 2022 | 2021 | |||
| E | E | |||||
| Direct costs: | ||||||
| Salaries | and related costs | 230,693 | 660,523 | 891,216 | 951,967 | |
| Catering | costs | 10,975 | 75,921 | 86,896 | 75,055 | |
| Transport | costs | 10,884 | 39,439 | 50,323 | 35,545 | |
| Therapy | 1,499 | 17 | 1,516 | 4,037 | ||
| 775,900 | 1,029,951 | 1,066,604 | ||||
| Support | costs: | |||||
| Rent and | water | 3,839 | 3,839 | 10,574 | ||
| Insurance | 1,500 | 16,500 | 18,000 | 18,131 | ||
| Heating | and lighting | 20,907 | 20,907 | 17,842 | ||
| Postage | and telephone | 1,715 | 8,009 | 9,724 | 14,402 | |
| Printing | and stationery | 264 | 6,846 | 7,110 | 3,247 | |
| Repairs | and maintenance | 5,728 | 42,954 | 48,682 | 27,629 | |
| Janitorial | and laundry | 360 | 16,053 | 16,413 | 20,658 | |
| Miscellaneous | 59,449 | (38,187) | 21,262 | 20,072 | ||
| Professional fees | 611 | 16,421 | 17,032 | 21,667 | ||
| Mortgage | interest and bank charges | 21,257 | 21,257 | 6,353 | ||
| Depreciation | 95,102 | 95,102 | 57,232 | |||
| Profit on | sale offixed assets | (300) | (300) | (150) | ||
| General | bad debt provision | 3,000 | ||||
| Auditors' | remuneration | 5,328 | 5,328 | 5,020 | ||
| 69,627 | 214,729 | 284,356 | 225,677 | |||
| 323,678 | 990,629 | 1,314,307 | 1,292,281 | |||
| Total 2021 | 267,054 | 1,025,227 | 1,292,281 |
| to the financial statements year ended 31 March 2022 Staff costs |
||
|---|---|---|
| 2022f | 2021 E |
|
| Wages and salaries | 832,048 | 895,665 |
| Social security costs | 49,477 | 47,414 |
| Pension costs | 9,691 | 8,888 |
| 891,216 | 951,967 |
| 2022 | 2021 |
|---|---|
| No. | No. |
| 62 | 69 |
| 2022 | 2021 |
|---|---|
| No. | No. |
| 40 |
| Furniture, | Assets | ||||
|---|---|---|---|---|---|
| Freehold | Ilotor | fittings and |
under | ||
| property | vehicles | equipment | construction | Total | |
| F | F | F | |||
| Cost or valuation | |||||
| At 1 April 2021 | 2,231,797 | 49,450 | 114,791 | 1,116,726 | 3,512,764 |
| Additions | 16,000 | 26,928 | 316,454 | 359,382 | |
| Disposals | (11,600) | (11,600) | |||
| Transfers between classes |
1,418,103 | 15,077 | (1,433,180) | ||
| At 31 March 2022 | 3,649,900 | 53,850 | 156,796 | 3,860,546 | |
| Depreciation | |||||
| At 1 April 2021 | 335,430 | 40,700 | 85,331 | 461,461 | |
| Charge for the year | 60,475 | 10,600 | 24,027 | 95,102 | |
| On disposals | (11,600) | (11,600) | |||
| At 31 March 2022 | 395,905 | 39,700 | 109,358 | 544,963 | |
| Net book value | |||||
| At 31 March 2022 | 3,253,995 | 14,150 | 47,438 | 3,315,583 | |
| At 31 March 2021 | 1,896,367 | 8,750 | 29,460 | 1,116,726 | 3,051,303 |
| Freehold | |
|---|---|
| investment | |
| propertyf | |
| Valuation | |
| At 1 April 2021 | 350,000 |
| At 31 March 2022 | 350,000 |
| 2022 | 2021f | ||
|---|---|---|---|
| Due within one year | |||
| Trade debtors | 35,753 | 39,100 | |
| Other debtors | 356 | 356 | |
| Prepayments | and accrued income | 9,566 | 23,666 |
| 45,675 | 63,122 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| E | ||||
| Bank loans | 16,376 | 17,118 | ||
| Personal Independence |
Programme | 160,324 | 131,229 | |
| Other taxation | and social | security | 16,555 | 13,114 |
| Other creditors | 63,835 | 136,935 | ||
| 257,090 | 298,396 |
| 2022 | 2021 |
|---|---|
| E | F |
| 590,256 | 606,550 |
| 2022 | 2021 |
|---|---|
| E | |
| 518,860 | 532,332 |
| Statement offunds | - c | urrent y | ear | ||||
|---|---|---|---|---|---|---|---|
| Balance at | |||||||
| Balance at 1 | Transfers | 31 March | |||||
| April 2021 | Income | Expenditure | in/out | 2022 | |||
| F | |||||||
| Unrestricted funds |
|||||||
| Designated funds |
|||||||
| Property fund |
2,627,309 | 257,937 | 2,885,246 | ||||
| Volunteer Recruiter |
508 | (508) | |||||
| 2,627,309 | 508 | (508) | 257,937 | 2,885,246 | |||
| Generalfunds | |||||||
| General fund |
672,554 | 1,056,848 | (990,563) | (252,958) | 485,881 | ||
| Total Unrestricted | funds | 3,299,863 | 1,057,356 | (991,071) | 4,979 | 3,371,127 | |
| Endowment funds |
|||||||
| Permanent endowment |
funds | 112,117 | 112,117 | ||||
| Restricted funds | |||||||
| Dementia Cafe/Peer |
Support | 11,759 | (11,569) | 190 | |||
| Dementia Outreach |
Fund | 5,135 | 2,642 | 7,777 | |||
| Support at Home | 112,119 | 110,614 | (97,227) | 125,506 | |||
| Personal Independent |
|||||||
| Programme | 126,560 | (126,560) | |||||
| COGS Fund | 3,392 | 50 | (284) | 3,158 | |||
| Singing Fund |
4,344 | 1,545 | (1,000) | 4,889 | |||
| HNC Therapy Fund |
573 | (573) | |||||
| Digital Inclusion grant |
11,843 | (5,286) | (2,491) | 4,066 | |||
| Information Days |
3,155 | 3,155 | |||||
| Training for Carers |
5,348 | 6,738 | (1,241) | 10,845 | |||
| Care Navigator | 4,154 | 29,915 | (32,048) | 2,021 | |||
| Co-op digital | 2,488 | (2,488) | |||||
| Pfizer | 1,000 | (1,000) | |||||
| Tackling equality |
4,650 | (3,070) | 1,580 | ||||
| Walking Football |
5,929 | (3,158) | 2,771 | ||||
| Walking Footbal HB |
6,152 | (3,333) | 2,819 | ||||
| Lottery - Dementia | Client Home | ||||||
| Visits | 6,543 | (6,543) | |||||
| Men in sheds | 940 | 4,832 | (4,187) | 1,585 |
| State | ment offunds - curren | t year (continued) | ||||
|---|---|---|---|---|---|---|
| Balance at | ||||||
| Balance at 1 | Transfers | 31 March | ||||
| April 2021 | Income | Expenditure | in/out | 2022 | ||
| E | ||||||
| Covid | Fund | 7,256 | 7,256 | |||
| KCC | Confidence/Mitigation | |||||
| fund | 26,599 | (26,599) | ||||
| 153,959 | 352,316 | (323,678) | (4,979) | 177,618 | ||
| Total | offunds | 3,565,939 | 1,409,672 | (1,314,749) | 3,660,862 |
| Balance at | |||||||
|---|---|---|---|---|---|---|---|
| Balance at | Transfers | 31 March | |||||
| 1 April 2020 | Income | Expenditure | in/out | 2021 | |||
| F | F | F | F | ||||
| Unrestricted funds |
|||||||
| Designated funds |
|||||||
| Property fund |
2,029,271 | 598,038 | 2,627,309 | ||||
| Volunteer Recruiter |
2,895 | 4,496 | (6,362) | (1,029) | |||
| BDC Extension Fund |
319,326 | 16,248 | (335,574) | ||||
| 2,351,492 | 20,744 | (6,362) | 261,435 | 2,627,309 | |||
| General funds | |||||||
| General fund |
367,699 | 1,142,999 | (1,019,221) | 181,077 | 672,554 | ||
| Total Unrestricted | funds | 2,719,191 | 1,163,743 | (1,025,583) | 442,512 | 3,299,863 | |
| Endowmentfunds | |||||||
| Permanent endowment |
funds | 112,117 | 112,117 | ||||
| Restricted funds | |||||||
| Dementia Cafe/Peer |
Support | 629 | 9,334 | (9,963) | |||
| Dementia Outreach |
Fund | 3,730 | 1,405 | 5,135 | |||
| Support at Home | 92,094 | 110,614 | (90,589) | 112,119 | |||
| Personal Independent |
|||||||
| Programme | 100,887 | (100,887) | |||||
| COGS Fund | 2,320 | 1,270 | (198) | 3,392 | |||
| Singing Fund |
2,624 | 1,720 | 4,344 | ||||
| HNC Therapy Fund |
573 | 573 | |||||
| Digital Inclusion grant |
50 | 415,000 | (415,050) | ||||
| Information Days |
3,155 | 3,155 | |||||
| Training for Carers | 5,348 | 5,348 | |||||
| Care Navigator | 4,300 | 29,915 | (30,061) | 4,154 | |||
| Co-op digital | 14,715 | 6,000 | (20,715) | ||||
| Pfizer | 1,000 | 1,000 | |||||
| Tackling equality |
300 | (300) | |||||
| Walking Football |
6,667 | (6,667) | |||||
| Walking Footbal HB |
9,600 | (2,853) | (6,747) | ||||
| Lottery - Dementia | Client Home | ||||||
| Visits | 9,958 | (3,415) | 6,543 |
| Summary | offunds - cur | rent year | ||||
|---|---|---|---|---|---|---|
| Balance at | ||||||
| Balance at 1 | Transfers | 31 March | ||||
| April 2021f | Income E |
Expenditure | in/out | 2022 | ||
| Designated | funds | 2,627,309 | 508 | (508) | 257,937 | 2,885,246 |
| General funds | 672,554 | 1,056,848 | (990,563) | (252,958) | 485,881 | |
| Endowment | funds | 112,117 | 112,117 | |||
| Restricted | funds | 153,959 | 352,316 | (323,678) | (4,979) | 177,618 |
| 3,565,939 | 1,409,672 | (1,314,749) | 3,660,862 |
| Summary | offunds - prio | r year | ||||
|---|---|---|---|---|---|---|
| Balance at | ||||||
| Balance at | Transfers | 31 March | ||||
| 1 April 2020 | Income | Expenditure | in/out | 2021 | ||
| F | F | F | F | |||
| Designated | funds | 2,351,492 | 20,744 | (6,362) | 261,435 | 2,627,309 |
| General funds | 367,699 | 1,142,999 | (1,019,221) | 181,077 | 672,554 | |
| Endowment | funds | 112,117 | 112,117 | |||
| Restricted | funds | 129,538 | 733,987 | (267,054) | (442,512) | 153,959 |
| 2,960,846 | 1,897,730 | (1,292,637) | 3,565,939 |
| Analysis | ofnet assets between funds - | current year | ||||
|---|---|---|---|---|---|---|
| Endowment | Restricted | Unrestricted | Total | |||
| funds | funds | funds | funds | |||
| 2022 | 2022 | 2022 | 2022 | |||
| F | E | |||||
| Tangible | fixed assets | 112,117 | 3,203,466 | 3,315,583 | ||
| Investment | property | 350,000 | 350,000 | |||
| Current | assets | 177,618 | 665,007 | 842,625 | ||
| Creditors | due within one year | (257,090) | (257,090) | |||
| Creditors | due in more than one year | (590,256) | (590,256) | |||
| Total | 112,117 | 177,618 | 3,371,127 | 3,660,862 |
| Endowment | Restricted | Unrestricted | Total | ||
|---|---|---|---|---|---|
| funds | funds | funds | funds | ||
| 2021 | 2021 | 2021 | 2021 | ||
| F | F | F | |||
| Tangible fixed assets | 112,117 | 2,939,186 | 3,051,303 | ||
| Investment | property | 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 one year | (606,550) | (606,550) | ||
| Total | 112,117 | 153,959 | 3,299,863 | 3,565,939 |
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| K | |||||||
| Net income | for the year (as per Statement | of Financial | Activities) | 94,92: | 605,09: | ||
| Adjustments | for: | ||||||
| Depreciation | charges | 95,102 | 57,232 | ||||
| Dividends, interests |
and rents from | investments | (85,206) | (61,579) | |||
| Profit on the | sale of | fixed assets | {300) | (150) | |||
| Decrease in |
debtors | 17,447 | 245,249 | ||||
| Increase/(decrease) | in creditors | (40,567) | 71,739 | ||||
| Net cash provided | by operating | activities | 81,399 | 917,584 |
| 2022 | 2021 | ||
|---|---|---|---|
| K | F | ||
| Cash | in hand | 796,950 | 1,006,460 |
| Total | cash and cash equivalents | 796,950 | 1,006,460 |