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