2023-03-31-accounts - Help And Care

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Reference and Administrative	Reference and Administrative
Trustees Report		2 to 10
Independent Auditors'	Report	11to 14
Statement of Financial	Activities	15to 16
Balance Sheet		17
Statement ofCash Flows		18
Notes to the Financial	Statements	19to 34

(Including Inc	ome a	nd Expen	diture Ac	count)
				Unrestricted	Restricted	Total
				funds	funds	2023
			Note
Income and Endowments		from:
Donations and legacies				56,403		56,403
Charitable activities				264,786	4,328,337	4,593,123
Other trading activities				12,668		12,668
Investment income				13,863		13,863
Other income				16,112		16,112
Total income				363,832	4,328,337	4,692,169
Expenditure on:
Raising funds
Charitable activities				8,300	4,231,697	4,239,997
Total expenditure				(8,300)	(4,231,697)	(4,239,997)
Gains/losses on investment		assets		10,500	5,369	15,869
Net income				345,032	91,271	436,303
Transfers between	funds			131,760	131,760
Net movement in funds				476,792	(40,489)	436,303
Reconciliation of	funds
Total funds brought	forward			1,936,505	509,747	2,446,052
Total funds carried	forward		20	2,413,097	469,258	2,882,355

(Including Inc	ome a	nd Expen	diture Ac	count)
				Unrestricted	Restrict, ed	Total
				funds	funds	2022
			Note
Income and Endowments		from:
Donations and legacies				19,416		19,416
Charitable activities				335,164	3,952,454	4,287,618
Other trading activities				2,899		2,899
Investment income				485	2,750	3,235
Other income				138,949		138,949
Total income				496,913	3,955,204	4,452,117
Expenditure on:
Raising funds				(231)		(231)
Charitable activities				8,539	3,732,296	3,723,757
Total expenditure				8,308	(3,732,296)	(3,723,988)
Gains/losses on investment		assets		1,022	10,198	11,220
Net income				506,243	233,106	739,349
Transfers between	funds			147,772	147,772
Net movement in funds				654,015	85,334	739,349
Reconciliation of	funds
Total funds brought	forward			1,282,290	424,413	1,706,703
Total funds carried	forward		20	1,936,305	509,747	2,446,052

Balance She	et	as at 31 March 2023
				2023	2022
			Note
Fixed assets
Tangible assets			14	7,493	19,345
Investments			15	387,067	402,936
				394,560	422,281
Current assets
Debtors			16	184,289	466,371
Cash at bank and	in hand			2,622,186	2,476,853
				2,806,475	2,943,224
Creditors: Amounts		falling due within one year	17	318,680	919,453
Net current assets				2,487,795	2,023,771
Net assets				2,882,355	2,446,052
Funds ofthe charity:
Restricted income funds
Restricted funds			20	469,258	509,747
Unrestricted income		funds
Unrestricted funds				2,413,097	1,936,305
Total funds			20	2,882,355	2,446,052

					2023	2022
				Note
Cash flows from operating activities
Net cash income/(expenditure)					436,303	739,349
Adjustments to cash flows from non-cash			items
Depreciation					11,852	3,414
Investment income					(13,863)	(3,235)
Profit on disposal oftangible fixed assets						(125,000)
Revaluation of investments					15,869	2,936
					418,423	611,592
Working capital adjustments
Decrease/(increase) in debtors				16	282,082	20,784
Increase/(decrease) in creditors				17	(87,365)	57,022
Increase/(decrease) in deferred		income			513,408	308,292
Net cash flows from operating	activities				99,732	997,690
Cash flows from investing activities
Interest receivable and similar	income				13,863	3,235
Sale oftangible fixed assets						550,000
Purchase of investments				15	(23,360)	(400,000)
Sale of investments					55,098	163,584
Net cash flows from investing	activities				45,601	316,819
Net increase/(decrease) in cash		and cash equivalents			145,333	1,314,509
Cash and cash equivalents at	1	April			2,476,853	1,162,344
Cash and cash equivalents at	31 March				2,622,186	2,476,853

			Unrestricted
			funds	Total	Total
			General	funds	2022
Fundraising			12,668	12,668	2,899
			12,668	12,668	2,899
6 Investment:	income
			Unrestricted
			funds	Total	Total
			General	2023	2022
Interest receivable		and similar
income;
Interest receivable		on bank
deposits			13,863	13,863	3,235

7 Other income
		Unrestricted
		funds	Total	Total
		General	2023	2022
Sundry		16,112	16,112	13,949
Gains on sale oftangible	fixed assets for charity's
own use				125,000
		16,112	16,112	138,949

						Total	Total
						2023	2022
Staff costs incl. expenses		8 training				3,807,284	3,355,480
Service costs, including	Sitting, volunteer			support	and bad debts	62,861	48,705
Equipment and van maintenance						4,309	4,819
Depreciation						11,852	3,414
Establishment costs						39,262	39,517
Promotion expenses						22,822	13,671
Office costs						197,849	188,133
Bank charges and interest						3,923	3,181
Irrecoverable VAT relating		to partial	exemption			15,342	12,051
Professional fees						21,922	8,161
Governance (see note	below)					52,571	46,625
						4,239,997	3,723,757

Governance cost	s
		Total	Total
		2023	2022
Staff costs
Wages and salaries		36,318	34,312
Audit fees
Audit ofthe financial statements		13,500	10,000
Other fees paid to	auditors		340
Other governance	costs	2,753	1,973
		52,571	46,625

10 Net incoming/outgoing	resources
Net incoming/(outgoing) resources for the year include:
		2023	2022
Audit fees		13,500	10,000
Profit on disposal oftangible	fixed assets		(125,000)
Depreciation offixed assets		11,852	3,414

12Staff costs The aggregate payroll costs were as follows:
	2023	2022
Staff costs during the year were:
Wages and salaries	3,363,278	3,030,021
Social security costs	299,158	245,677
Pension costs	69,279	63,464
Other staff costs	111,887	50,630
	3,843,602	3,389,792

during the	year was as fol	lows:
				2023	2022
				No	No
Charitable	activities			150	143
The number ofemployees		whose emoluments	fell within the following	bands was:
				2023	2022
				No	No
E70,001 -	F80,000				1
f80,001 -	690,000

	Furniture,	Furniture,
	equipment	and IT	Motor vehicles	Total
Cost
At 1 April 2022		51,840	17,459	69,299
Disposals
At 31 March 2023		51,840	17,459	69,299
Depreciation
At 1 April 2022		38,431	11,523	49,954
Charge for the year		10,368	1,484	11,852
At 31 March 2023		48,799	13,007	61,806
At 31 March 2023		3,041	4,452	7,493
At 31 March 2022		13,409	5,936	19,345

		2023	2022
Other	investments	387,067	402,936

Other investments
	Listed
	investments	Total
Cost or Valuation
At 1 April 2022	402,936	402,936
Revaluation	(15,869)	(15,869)
Additions	23,360	23,360
Disposals	23,360	23,360
At 31 March 2023	387,067	387,067
Net book value
At 31 March 2023	387,067	387,067
At 31 March 2022	402,936	402,936
16Debtors
	2023	2022
Trade debtors	161,221	441,634
Prepayments	23,068	22,426
Other debtors		2,311
	184,289	466,371

17Credi	tors: amo	unts falling d	ue within one year
				2023	2022
Trade creditors				26,029	12,920
Other taxation and		social security		113,029	164,152
Other creditors					15,041
Pension	scheme creditor			13,534	12,221
Accruals				11,952	47,575
Deferred	income			154,136	667,544
				318,680	919,453
				2023	2022
Deferred	income at 1 April 2022			(667,544)	(359,252)
Resources deferred		in the period		(43,500)	(667,544)
Amounts	released from previous		periods	556,908	359,252
Deferred	income at year end			154,136	667,544

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						Total funds at
		Unrestricted		funds	Restricted	31 March
		General	Designated		funds	2023
		K
Tangible	fixed assets	7,493				7,493
Fixed asset investments		240,522			146,545	387,067
Current	assets	2,382,452		101,310	322,713	2,806,475
Current	liabilities	318,680				318,680
Total net assets		2,311,787		101,310	469,258	2,882,355

						Total funds at
		Unrestricted		funds	Restricted	31 March
		General	Designated		funds	2022
Tangible	fixed assets	19,345				19,345
Fixed asset investments		251,022			151,914	402,936
Current	assets	2,485,391		100,000	357,833	2,943,224
Current	liabilities	919,453				919,453
Total net assets		1,836,305		100,000	509,747	2,446,052

22 Analysis of net funds	22 Analysis of net funds
			Financing cash	At 31 March
		At 1 April 2022	flows	2023
Cash at bank and	in hand	2,476,853	145,333	2,622,186
Net debt		2,476,853	145,333	2,622,186
			Financing cash	At 31 March
		At 1 April 2021	flows	2022
Cash at bank and	in hand	1,162,344	1,314,509	2,476,853
Net debt		1,162,344	1,314,509	2,476,853