2021-12-31-accounts - Jah-Jireh Charity Homes

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

				Page
Charity reference and	administrative		details
Trustees' annual report
Independent auditor's	report to	the	trustees
Statement offinancial	activities
Balance sheet				12
Statement ofcash flows				13
Notes to the financial	statements			14
The following pages	do not form		part ofthe financial statements:
Detailed statement of	financial	activities		26

Registered charity	name	Jah-Jireh Charity Homes	Jah-Jireh Charity Homes
Charity registration	number	1062023
Trustees		EW Delaney (Resigned		16/06/2021)
		PJCutting
		RJones
		A Kendall (Resigned 29/09/2021)
		F Sartin (Deceased	17/01/2022)
		C Stringer
		JStacey Chairman	&om	16/06/2021
		RTelles
		CBland
		GCockshott
		RDaniel (Resigned	31/08/2021)
		LChadwick
		M Donnelly (Appointed		03/03/2022)
Chief executive officer		M Donnelly
Registered office		317Lytham Road
		Warton
		Preston
		PR4 1TE
Auditor		MHA Moore and Smalley
		Chartered Accountants
		&Statutory Auditors
		Richard House
		Winckley Square
		Preston
		PR1 3HP
Bankers		National Westminster Bank pic
		13Whitegate Drive
		Blackpool
		FY39AG
Solicitors		Roland Robinsons	and Fentons
		85-89Adelaide Street
		Blackpool
		FY14LX

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF JAH-JIREH CHARITY HOMES Our objcctives arc to obtain reasonablc assurance about whether thc financial staterncnt5 as a whole arc frce from material misstalemcnt, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Re&sonable assurance is a hiO] level of assurance, but is not a guarantee that an audit eonducted in accordanee with ISAS {UK) will always detect a material misstatement when it exists. Misstatements ean arise from fraud or error and are Considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud. are instances of non-compliance wilh laws and rcgulations. We design procedures in line with our responsibilities, outlined above, to detect material misstaiements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below.. Obiaining an underslanding of the legal and regulatory frameworks ihat the Charily operates in. focusing on those laws and regulations that have had a direct effect on ihe financial statements. The key laws and regulations we considered in this conlext include Charities Act. In addition, we consider compliance with employee legislation, a5 fundamental lo the Charity's operations; Discussions with management, including consideration of known or suspected instances of non- compliancc wilh laws and regulations and fraud. Enquiry of management and those charged with governance aTound actual and potential liligalion and clairns. Perforniing audit work over the risk of management override of controls, including testing ofjoumal entries and othcr adjustmcnts for appropriatcncss. cvaluating thc busincss ralionalc of significant transactions outside the nonnal course of business and reviewing accounting estimates for bias. Rcvicwing minutcs of incctings of thosc chargcd with govcrnancc; and Reviewing financial statement disclosures and testing to supporting documentation to assess ¢ompliance with applicable laws and regulations. Because of the inherent limitations of an audit, Ihere is a risk ihat we will nol detect all irregularities, including those leading to a material misstatement in the financia] statements or non-compliance with regulalion. This risk increases the rnore that cornplian¢e with a law or regulation is removed from the evenls and transactions reflected in ihe financial statements. as we will be less likely lo become aware of instances of non-compliance. The risk is also greater regarding irregularilies occurring due lo fraud rather than error, as fraud involves inlentional concealment, forgery, collusion, omission OT misrepresentation. A further descriplion of our responsibilities is available on the Financial Reporting Council's website at- htlps'.//www.frc.org.uklOur-Work/AudiLIAudit-and-asSurcejS1dnddrds-8nd-glllddneelS1dnddrdS-and- guidance-for-auditorslAudilors-responsibililies-for-auditll)escription-of-auditors-responsibililies-for- audil.aspx. This description forn]s part of our auditor's report. Use of our report This report is made solely to the charity's trustees. as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulalions 2008. Our audil work has been undertaken so thal we might state to the charity's trustees those matters we are required to state lo Ihern in an auditor's report and for no other putpose. To the fullest extent pennilted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this Teport, or for the opinions we have fonned. Page 9

			Un-	Designated	Restricted	Total funds	Total
			restricted				funds
			funds	Funds	Funds	2021	2020
		Note
Income and endowments	from:
Donations and legacies			113,223	2,099		115,322	226,915
Charitable activities
Rents received			36,147			36,147	44,739
Residents charges			4,464,888			4,464,888	4,529,290
Investments
Interest —savings accounts			10,158			10,158	12,719
Other income
Gain on disposal oftangible			267,983			267,983
fixed asset heldfor the charity's
own use
Covid payments Pom Councils			53,274			53,274	62,513
Infection Control Fund					217,005	217,005	174,753
CJRS			21,090			21,090	36,055
II'ales Care 8'orker Support					44,087	44,087	30,464
Total income and endowments			4,966,763	2,099	261,092	5,229,954	5,117,448
Expenditure on:
Charitable activities		3	4,768,657	1,163	307,902	5,077,722	4,620,693
Total expenditure			4,768,657	1,163	307,902	5,077,722	4,620,693
Net income/(expenditure)			198,106	936	(46,810)	152,232	496,755
Transfers between funds
Net movement in funds			198,106	936	(46,810)	152,232	496,755
Reconciliation offunds:
Total funds brought forward			5,536,685	157,974	148,910	5,843,569	5,346,814
Total funds carried forward			5,734,791	158,910	102,100	5,995,801	5,843,569

					2021		2020
			Note
Fixed assets
Tangible assets			10		6,972,396		7,550,722
Current assets
Stocks			11	1,950		1,950
Debtors			12	164,449		186,824
Saving accounts				2,003,678		1,572,938
Cash at bank and in hand				548,944		410,623
				2,719,021		2,172,335
Creditors: amounts	falling due
within one year			13	(3,695,616)		(569,840)
Net current (liabilities)		/ assets			(976,595)		1,602,495
Total assets less current		liabilities			5,995,801		9,153,217
Creditors: amounts	falling due
after more than one year			14				(3,309,648)
Net assets					5,995,801		5,843,569
Charity Funds
Unrestricted funds					5,734,791		5,536,685
Designated funds					158,910		157,974
Restricted funds					102,100		148,910
Total charity funds			16		5,995,801		5,843,569

				2021		2020
Reconciliation ofnet income		to net cash flow
from operating activities
Net income for the year				152,232		496,755
Depreciation oftangible fixed		assets		219,293		215,852
Surplus on sale oftangible	fixed assets			(267,983)
Decrease in debtors				22,375		75,362
Increase in creditors				90,065		13,367
Net cash flow from operating		activities		215,982		801,336
Cash flow from investing	activities
Receipts from sale oftangible fixed assets			688,558
Payments to acquire tangible fixed assets			(61,542)		(29,292)
Net cash flow from investing		activities		627,016		(29,292)
Cash flow from financing	activities
Repayment oflong term loans			(273,937)		(273,938)
Net cash flow from financing		activities		(273,937)		(273,938)
Net increase in cash and	cash equivalents			569,061		498,106
Cash and cash equivalents	at	1Jan		1,983,561		1,485,455
Cash and cash equivalents	at	31Dec		2,552,622		1,983,561
Cash and cash equivalents	consists of:
Savings accounts				2,003,678		1,572,938
Cash at bank and in hand				548,944		410,623
Cash and cash equivalents	at	31Dec		2,552,622		1,983,561

	Unrestricted	Designated	Restricted	Total 2021
	funds	funds	funds
Gifts	100,300	2,099		102,399
Legacies	12,923			12,923
	113,223	2,099		115,322
	Unrestricted	Designated	Restricted	Total 2020
	funds	funds	funds
Gifts	107,898	7,632		115,530
Legacies	24,977		86,408	111,385
	132,875	7,632	86,408	226,915

nalysis ofe	xpendi	ture	on c	haritable	activities
					Staff Costs	Depreciation	Support costs	Total funds
Residential	home	care	costs	—2021	3,052,182	219,293	1,806,247	5,077,722
Residential	home	care	costs	- 2020	2,934,293	215,852	1,470,548	4,620,693

					Residential	Total funds	Residential	Total funds
					home care	2021	home care	2020
					costs 2021		costs 2020
Governance					17,989	17,989	17,926	17,926
Finance					113,255	113,255	134,036	134,036
Residents costs					1,021,808	1,021,808	709,962	709,962
Property costs					555,191	555,191	502,734	502,734
Office costs					98,004	98,004	105,890	105,890
					1,806,247	1,806,247	1,470,548	1,470,548
overnance	costs
							2021	2020
Audit fees							12,210	12,480
Accountancy		and	advisory fees				2,005	2,826
Professional		indemnity		insurance			3,774	2,540
Board ofTrustees'			meeting expenses					80
							17,989	17,926

		2021	2020
Depreciation oftangible fixed assets		219,293	215,852
Gain on disposal oftangible fixed asset held for the charity's	own use	(267,983)
Operating lease rentals		32,649	33,765

e reimbursement oftrustees' ex	penses was as follows:
	2021	2020	2021	2020
	No.	No.
Travel			379	1,314
Subsistence			71	152
Accommodation				170
Other
			450	1,636

e average	monthly number ofemployees during	the year was as follows:
		2021	2020
		No.	No.
Charitable	activities	174	206
		174	206

		2021	2020
Wages and salaries		2,834,821	2,741,868
Social security		175,624	154,146
Defined contribution	pension costs	41737	38279
		3,052,182	2,934,293

Tangible fixed assets
		Long
	Freehold land and	Leasehold land 4	Plant equipment	Motor
	buildings	buildings	and fixtures	vehicles	Total
Cost
At 1 January 2021	9,863,590	40,000	1,332,484	45,740	11,281,814
Additions			61,542		61,542
Disposals	(420,575)				(420,575)
At 31December 2021	9,443,015	40,000	1,394,026	45,740	10,922,781
Depreciation
At 1 January 2021	2,507,845	13,093	1,177,010	33,144	3,731,092
Charge for the year	153,789	640	61,633	3,231	219,293
On disposals
At 31December 2021	2,661,634	13,733	1,238,643	36,375	3,950,385
Net book value
At 31December 2021	6,781,381	26,267	155,383	9,365	6,972,396
At 31December 2020	7,355,745	26,907	155,474	12,596	7,550,722

11	Stocks
			2021	2020
	Finished goods		1,950	1,950
	All stock held is for the provision ofresidential	home care.
12	Debtors

12	Debtors
				2021	2020
	Trade debtors			78,860	124,385
	Other debtors			15,236	11,879
	Prepayments	and accrued income		70,353	50,560
				164,449	186,824
13	Creditors: Amounts		falling due within one year
				2021	2020
	Trade creditors			125,227	64,078
	Other tax and	social	security	22,666	31,609
	Accruals and	deferred income		169,215	138,948
	Concessionary	loans	payable	2,000	2,000
	Other creditors			1,992	6,894
	Fees received	in advance		64,867	52,373
	Bank loans			3,309,649	273,938
				3,695,616	569,840


Creditors: Amounts	falling due after more than one year (as restated)
		2021	2020
Bank loans and overdrafts
Due within one to two	years		3,309,648
Due within two to five	years
			3,309,648

				2021	2020
Not later than one year				23,923	21,358
Later than one year and not	later than five years			80,137	31,995
Later than five years				45,115	7,090
				149,175	60,443
Fund reconciliation
	Balance at	Incoming	Resources		Balance at
	1Jan 2021	resources	expended	Transfers	31Dec 2021
Unrestricted funds	5,536,685	4,966,763	(4,768,657)		5,734,791
Designated funds
South of England	156,811	2,099			158,910
Video / Website Work	1,163		(1,163)
Restricted Funds
Infection Control Fund	62,502	217,005	(217,005)		62,502
Merthyr Legacy	86,408		(46,810)		39,598
Wales Care Workers		44,087	(44,087)
Total funds	5,843,569	5,229,954	(5,077,722)		5,995,801

ontribution ofcare work	ers during the C	OVID pandemic	.
	Balance at	Incoming	Resources		Balance at
	1Jan 2020	resources	expended	Transfers	31Dec 2020
Unrestricted funds	5,183,230	4,818,191	(4,464,736)		5,536,685
Designated funds
South ofEngland	163,584	2,632	(9,405)		156,811
Video/Website Work
Restricted Funds		5,000	(3,837)		1,163
Infection Control Fund
Merthyr Legacy		174,753	(112,251)		62,502
Wales Care Workers		86,408			86,408
		30,464	(30,464)
Total funds	5,346,814	5,117,448	(4,620,693)		5,843,569

Analysis o	fnet assets (between unr	estricted, designated and restric	ted funds)
		Tangible	Other net	2021
		fixed assets	assets	Total
Unrestricted Designated	funds funds	6,972,396	(1,237,605) 158,910	5,734,791 158,910
Restricted funds			102,100	102,100
		6,972,396	(976,595)	5,995,801
		Tangible	Other net	2020
		fixed assets	assets	Total
Unrestricted Designated	funds funds	7,550,722	(2,014,037) 157,974	5,536,685 157,974
Restricted funds			148,910	148,910
		7,550,722	(1,707,153)	5,843,569

YEAR ENDED 31DE	C	EMB	ER 2021
					2021		2020
Income and endowments	from:
Donations and legacies					115,322		226,915
Charitable activities
Rents received					36,147		44,739
Residents charges					4,464,888		4,529,290
Investments
Interest —savings accounts					10,158		12,719
Other Income
Gain on disposal oftangible		fixed asset held for			267,983
the charity's own use
Covid payments Irom Councils					53,274		62,513
Infection Control Fund					217,005		174,753
Coronavirus Job Retention	Scheme				21,090		36,055
Wales Care Worker Support					44,087		30,464
Total income and endowments					5,229,954		5,117,448
Expenditure on:
Charitable activities
Wages and salaries				3,052,182		2,934,293
Agency costs				490,299		178,753
Rent				10,286		10,285
Rates, insurance and water				120,876		107,463
Heat and light				195,873		162,885
Repairs and renewals				241,891		222,102
Food				256,512		257,250
Nursing, cleaning and household			supplies	198,298		220,603
Stationery, postage and telephone				41,623		50,773
Motor and travel expenses				47,683		27,582
Bank charges				6,834		7,696
Bank loan interest				106,421		125,993
Sundry expenses				23,219		25,772
Training costs				10,965		15,551
Legal and professional fees				15,670		19,342
Criminal records applications				2,961		1,629
Registration fees				18,847		18,943
Depreciation: Buildings				154,429		154,429
Plant and		fixtures		61,633		57,224
Motor vehicles				3,231		4,199
					5,059,733		4,602,767
Governance costs
Audit fees				12,210		12,480
Accountancy and advisory	fees			2,005		2,826
Professional indemnity insurance				3,774		2,540
Board oftrustees meeting expenses						80
					17,989		17,926
Total expenditure					5,077,722		4,620,693
Net income for the year					152,232		496,755