2023-03-31-accounts

			Page
Reference and administrative		details ofthe Charity, its Trustees and advisers
Chairman's statement			2-3
Trustees' report			4-12
Independent auditor's	report	on the financial statements	13-16
Statement offinancial	activities		17
Balance sheet			18
Statement ofcash flows			19
Notes to the financial	statements		20-39

Reference	and administrative details ofthe	and administrative details ofthe	Charity,	Charity,	its Trustees and advisers
Forthe year ended 31		March 2023
Trustees		Dr R Wheeldon, Chairman
		Mr C Jones, Vice Chairman			(resigned 15August 2023)
		Mr J McPhie, Treasurer
		Mrs E Denham
		Mrs J Bedford
		Mr I Valentine (resigned		17July 2022)
		Mr TGoodwin
		Mr C A Mowatt (resigned 21 June 2023)
		Dr N M Robertson
		Mrs D A Shaw (resigned 10October 2022)
		Mrs C M Starkey (resigned			6 December 2022)
		J Freer (appointed	23 May		2023)
		SJ Gaff (appointed	23	May 2023)
		CW Jones (appointed		25 August 2023)
Company	registered
number		02960617
Charity registered
number		1047605
Registered	office	16Reculver Road
		Herne Bay
		Kent
		CT6 6LE
Chief executive officer		Mrs L Cowdry
Independent auditor		Kreston Reeves LLP
		Chartered Accountants
		Statutory Auditor
		Montague Place
		Quayside
		Chatham Madtime
		Chatham
		Kent
		ME4 4QU
Bankers		Barclays Bank PLC
		130Mortimer Street
		Herne Bay
		Kent
		CT6 5EG
Solicitors		Girlings
		39William Street
		Herne Bay
		Kent
		CT6 5NP

				Endowment	Restricted	Unrestricted	Total	Total
				funds	funds	funds	funds	funds
			Note	2023 8	2023	2023 8	2023f	2022
Income and
endowments		from:
Donations and		legacies			588,598	109,568	698,166	742,562
Charitable activities					6,950	765,355	772,305	577,936
Other trading	activities				153	7,749	7,902	3,968
Investments						131,951	131,951	85,206
Total income		and
endowments					595,701	1,014,623	1,510,324	1,409,672
Expenditure	on:
Raising funds			9		157	489	646	442
Charitable activities			10		570,902	1,050,873	1,621,775	1,314,307
Total expenditure					571,059	1,051,362	1,622,421	1,314,749
Net
income/(expenditur
e)					24,642	(36,739)	(12,097)	94,923
Transfers between
funds			19		(190)	190
Net movement		in
funds					24,452	(36,549)	(12,097)	94,923
Reconciliation		of
funds:
Total funds brought
forward				112,117	177,618	3,371,127	3,660,862	3,565,939
Net movement		in funds			24,452	(36,549)	(12,097)	94,923
Total funds carried
forward				112,117	202,070	3,334,578	3,648,765	3,660,862

					2023		2022
			Note		5		5
Fixed assets
Tangible assets			14		3,284,298		3,315,583
Investment property			15		350,000		350,000
					3,634,298		3,655,583
Current assets
Debtors			16	102,291		45,675
Cash at bank and	in	hand		886,125		796,950
				988,416		642,625
Creditors: amounts		falling due within one
year			17	(392,091)		(257,090)
Net current assets					596,325		585,535
Total assets less	current liabilities				4,230,623		4,251,118
Creditors: amounts		falling due after more
than one year			18		(581,858)		(590,256)
Total net assets					3,648,765		3,660,662
Charity funds
Endowment funds			19		112,117		112,117
Restricted funds			19		202,070		177,615
Unrestricted funds			19		3,334,578		3,371,127
Total funds					3,648,765		3,660,662

						2023	2022
						8	f
Cash flows from operating		activities
Net cash	used in operating	activities				36,184	81,399
Cash flows from investing		activities
Dividends,	interests and rents from investments					131,851	85,206
Proceeds	from the sale oftangible fixed		assets			1,557	300
Purchase	oftangible fixed assets					(66,188)	(359,382)
Net cash	provided by/(used in) investing			activities		67,320	(273,876)
Cash flows from financing		activities
Repayments of borrowing						(14,329)	(17,033)
Net cash	used in financing	activities				(14,328)	(17,033)
Change in cash and cash		equivalents	in	the year		89,175	(208,510)
Cash and	cash equivalents	at the beginning		ofthe year		796,950	1,006,460
Cash and	cash equivalents	at the end of		the year		886,125	796,950
The notes	on pages 20 to 39form part ofthese financial				statements

ation is charged so as t eir estimated useful lives,	o allocate the cost of t on the following bases:	angible fi	xed assets
Freehold property	- 2% per annum	(straight	line basis)
Motor vehicles	- 25% per annum	(straight	line basis)
Fixtures and fittings	- 25% per annum	(staight	line basis
Office equipment	- 25% per annum	(staight	line basis)

	Restricted	Unrestricted	Total	Total
	funds	funds	funds	funds
	2023	2023	2023	2022
	K	K	K
Donations	3,452	21,273	24,725	22,224
Legacies		37,358	37,358	76,091
Grants	585,146	50,937	638,083	644,247
	588,598	109,568	698,168	742,562
Total 2022	344,730	397,832	742,562

		Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds
		2023	2023	2023	2022
		K	K	K	F
Chadiable	activities	6,950	765,355	772,305	577,936
Total 2022		7,586	570,350	577,936

			Restricted	Unrestricted	Total	Total
			funds	funds	funds	funds
			2023	2023	2023	2022
			6	6	8	5
Catering				334,561	334,561	275,901
Day Centre		transport		51,011	51,011	27,594
ILS and Help at Home				113,582	113,582	95,596
Care				221,717	221,717	116,754
Bathing				3,711	3,711	233
Therapy				509	509	565
Laundry				37,405	37,405	25,119
Sundry			1,206	495	1,701	1,126
Footcare						1,640
Walking	Football		5,234		5,234	7,151
Other				2,176	2,176	1,151
Insurance	claim			188	188	25,106
Membership		fees	510		510
			6,950	765,355	772,305	577,936
Total 2022			7,586	570,350	577,936

	Restricted	Unrestricted	Total	Total
	funds	funds	funds	funds
	2023 8	2023 6	2023f	2022
Fundraising	153	7,749	7,902	3,968
Total 2022		3,968	3,968

		Unrestricted	Total	Total
		funds	funds	funds
		2023	2023	2022
		E	6	6
Rent	Income	129,160	129,160	85,127
Bank	interest	2,791	2,791	79
		131,951	131,951	85,206
Total	2022	85,206	85,206

		Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds
		2023 8	2023 f	2023 6	2022f
Fundraising	expenses	157	489	646	442
Total 2022			442	442

		Restricted	Unrestricted
		funds	funds	Total	Total
		2023	2023	2023	2022
		6		6	F
Charitable	activities	570,902	1,050,873	1,621,775	1,314,307
Total 2022		323,678	990,629	1,314,307

	Restricted	Unrestricted	Total	Total
	funds	funds	funds	funds
	2023 6	2023 6	2023f	2022
Direct costs:
Salaries and related costs	420,003	650,117	1,070,120	881,173
Staff training		(4,632)	(4,632)	10,043
Catering costs	1,856	103,456	105,312	86,896
Transport costs	25,515	40,233	65,748	50,323
Therapy	2,893	1,107	4,000	1,516
	450,267	790,281	1,240,548	1,029,951
Supportcosts:
Rent and water		5,586	5,586	3,839
Insurance	3,433	16,625	20,058	18,000
Heating and lighting	600	23,315	23,915	20,907
Postage and telephone	5,790	3,441	9,231	9,724
Printing and stationery	9,744	(1,975)	7,769	7,110
Repairs and maintenance	16,336	27,082	43,418	48,682
Janitorial and laundry	147	28,161	28,308	16,413
Miscellaneous	323	17,212	17,535	3,604
Professional fees	156	11,945	12,101	17,032
Room hire	32,812	9,580	42,392	17,658
Mortgage interest and bank charges		34,110	34,110	21,257
Depreciation		97,474	97,474	95,102
Profit on sale offixed assets		(1,557)	(1,557)	(300)
Management fees	34,405	482	34,887
Auditors' remuneration		6,000	6,000	5,328
	554,013	1,067,762	1,621,775	1,314,307

Staffcosts
	2023	2022
	6	6
Wages and salaries	987,979	619,205
Social security costs	55,822	49,477
Pension costs	14,135	9,691
	1,057,936	878,373

				2023	2022
				No.	No.
Employees				65	62
The average headcount	expressed as full-time	equivalents	was:
				2023	2022
				No.	No.
Employees				49	38

			Fixtures and
	Freehold	Motor	fittings and
	property	vehicles 6	equipment 6	Total 5
Cost or valuation
At 1 April 2022	3,649,900	53,850	155,796	3,860,546
Additions	31,863	34,325		66,188
Disposals		(16,750)		(16,750)
At 31 March 2023	3,681,763	71,425	156,796	3,909,984
Depreciation
At 1 April 2022	395,905	39,700	109,358	544,963
Charge for the year	63,475	14,731	19,267	97,473
On disposals		(16,750)		(16,750)
At 31 March 2023	459,380	37,681	128,625	625,686

Tangible	fi	xed assets (conti	nued)
							Fixtures and
				Freehold		Motor	fittings and
				property		vehicles	equipment	Total
					6	6		6
Net book	value
At 31 March		2023		3,222,383		33,744	28,171	3,284,298
At 31 March		2022		3,253,995		14,150	47,438	3,315,563
Included	in	land and buildings	is freehold	land at valuation	of	6506,000 (2022:f506,000)which is not
depreciated.
Investment		property
								Freehold
								investment
								property
								6
Valuation
At 1 April	2022							350,000
At 31 March		2023						360,000

		2023 f	2022
Due within one year
Trade debtors		39,602	35,753
Other debtors			356
Prepayments	and accrued income	62,689	9,566
		102,291	45,675

			2023	2022
			6
Bank loans			10,448	16,376
Personal Independence		Programme	207,398	160,324
Other taxation	and social	security	15,544	16,555

		2023f	2022 E
Other creditors		133,093	31,681
Accruals and deferred	income	25,608	32,154
		392,091	257,090

2023 6	2022f
581858	590256

					2023	2022
Payable	or	repayable	by	instalments	532,235	518,860
					532,235	518,860

								Balance at
				Balance at 1			Transfers	31 March
				April 2022	Income	Expenditure	in/out	2023
				6	8	6	F	8
Unrestricted funds
Designated funds
Property fund				2,885,246			(17,286)	2,867,960
General funds
General Fund				485,881	1,014,623	(1,051,362)	17,476	466,618
Total Unrestricted		funds		3,371,127	1,014,623	(1,051,362)	190	3,334,578
Endowment funds
Permanent endownment			funds	112,117				112,117
Restricted funds
Dementia Cafe/Peer		Support		190			(190)
Personal Independence
Programme					101,735	(101,735)
Dementia Outreach		Fund		7,777	2,472	(496)		9,753
Singing Fund				4,889	223	(1,480)		3,632
Walking Football HB				2,819	3,024	(3,632)		2,211
Walking Football				2,771	2,210	(2,098)		2,883
Tackling equality				1,580		(1,312)		268
Digital Inclusion grant				4,066	45,879	(43,749)		6,196
Cost of Living response			fund		10,000			10,000
Support at Home				125,506	110,614	(96,649)		139,471
KCC Post Diagnostic					63,745	(63,745)
KCC Dem Coordinator					192,765	(192,765)
Information Days				3,155		(1,075)		2,080
Colyer Fergusson	grant				28,000	(28,000)
Training for Carers				10,845				10,845
Men in sheds				1,585	2,156	(3,554)		187
COGS Fund				3,158	470	(585)		3,043
Covid Fund				7,256				7,256
Care Navigator				2,021	32,408	(30,184)		4,245
				177,618	595,701	(571,059)	(190)	202,070

							Balance at
			Balance at			Transfers	31 March
			1 April 2021 8	Income f	Expenditure E	in/out 8	2022
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
General funds
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
Personallndependence
Programme				126,560	(126,560)
Dementia Outreach	Fund		5,135	2,642			7,777
Singing Fund			4,344	1,545	(1,000)		4,889
Walking Football HB				6,152	(3,333)		2,819
Walking Football				5,929	(3,158)		2,771
Tackling equality				4,650	(3,070)		1,580
Digital Inclusion grant				11,843	(5,286)	(2,491)	4,066
HNC Therapy Fund			573		(573)
Support at Home			112,119	110,614	(97,227)		125,506
Lottery - Dementia	Client Home
Visits			6,543		(6,543)
Co-op digital				2,488		(2,488)
Pfizer			1,000		(1,000)
Information Days			3,155				3,155
KCC Confidence/Mitigation
fund				26,599	(26,599)
Training for Carers			5,348	6,738	(1,241)		10,845
Men in sheds			940	4,832	(4,187)		1,585
COGS Fund			3,392	50	(284)		3,158

						Balance at
		Balance at			Transfers	31 March
		1 April 2021f	Income	Expendituref	in/outf	2022f
Covid	Fund	7,256				7,256
Care	Navigator	4,154	29,915	(32,048)		2,021
		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 2021 F	Income 5	Expenditure f	in/out 5	2022f
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

Analysis	ofnet assets between funds -	current year
		Endowment	Restricted	Unrestricted	Total
		funds	funds	funds	funds
		2023	2023 E	2023 f	2023 E
Tangible fixed assets		112,117		3,172,181	3,284,298
Investment	property			350,000	350,000
Current assets			202,070	786,346	988,416
Creditors	due within one year			(392,091)	(392,091)
Creditors	due in more than one year			(581,858)	(581,858)
Total		112,117	202,070	3,334,578	3,648,765

		Endowment	Restricted	Unrestricted	Total
		funds	funds	funds	funds
		2022	2022	2022	2022
		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

22.	Reconciliation of net	movement	in funds to net cash flow from operating	in funds to net cash flow from operating	activities
					2023	2022
					8
	Net income/expenditure	for the year (as per Statement		of Financial
	Activities)				(12,097)	94,923
	Adjustments for:
	Depreciation charges				97,473	95,102
	Dividends, interests and rents from		investments		(131,951)	(85,206)
	Profit on the sale offixed assets				(1,557)	(300)
	Decrease/(increase) in	debtors			(56,616)	17,447
	Increase/(decrease) in	creditors			140,932	(40,567)
	Net cash provided by	operating	activities		36,184	81,399
23.	Analysis ofcash and	cash equivalents
					2023f	2022 F
	Cash in hand				886,125	796,950
	Total cash and cash	equivalents			886,125	796,950
24.	Analysis ofchanges	in net debt
				At 1 April		At 31 INarch
				2022	Cash flows	2023
				5	8	5
	Cash at bank and in hand			796,950	89,175	886,125
	Debt due within 1 year			(16,376)	5,928	(10,448)
	Debt due after 1 year			(590,256)	8,398	(581,858)
				190,318	103,501	293,819
25.	Capital commitments
					2023	2022
					5	8
	Contracted for but not provided		in these financial	statements
	Acquisition of intangible	assets				31,863