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|||||Page|
|---|---|---|---|---|
|Charity reference and|administrative||details||
|Trustees'<br>annual report|||||
|Independent<br>auditor's|report to|the|trustees||
|Statement offinancial|activities||||
|Balance sheet||||12|
|Statement ofcash flows||||13|
|Notes to the financial|statements|||14|
|The following<br>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<br>(Appointed||03/03/2022)|
|Chief executive officer||M Donnelly|||
|Registered office||317Lytham Road|||
|||Warton|||
|||Preston|||
|||PR4 1TE|||
|Auditor||MHA Moore and Smalley|||
|||Chartered<br>Accountants|||
|||&Statutory Auditors|||
|||Richard House|||
|||Winckley Square|||
|||Preston|||
|||PR1 3HP|||
|Bankers||National<br>Westminster<br>Bank pic|||
|||13Whitegate<br>Drive|||
|||Blackpool|||
|||FY39AG|||
|Solicitors||Roland Robinsons|and Fentons||
|||85-89Adelaide<br>Street|||
|||Blackpool|||
|||FY14LX|||





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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-asSur￿cejS1dnddrds-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

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## 

||||Un-|Designated|Restricted|Total funds|Total|
|---|---|---|---|---|---|---|---|
||||restricted||||funds|
||||funds|Funds|Funds|2021|2020|
|||Note||||||
|Income and endowments|from:|||||||
|Donations<br>and legacies|||113,223|2,099||115,322|226,915|
|Charitable<br>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<br>on:||||||||
|Charitable<br>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<br>funds||||||||
|Net movement<br>in funds|||198,106|936|(46,810)|152,232|496,755|
|Reconciliation<br>offunds:||||||||
|Total funds brought<br>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|





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||||||2021||2020|
|---|---|---|---|---|---|---|---|
||||Note|||||
|Fixed assets||||||||
|Tangible assets|||10||6,972,396||7,550,722|
|Current<br>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<br>funds|||||5,734,791||5,536,685|
|Designated<br>funds|||||158,910||157,974|
|Restricted funds|||||102,100||148,910|
|Total charity funds|||16||5,995,801||5,843,569|





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|||||2021||2020|
|---|---|---|---|---|---|---|
|Reconciliation<br>ofnet income||to net cash flow|||||
|from operating<br>activities|||||||
|Net income for the year||||152,232||496,755|
|Depreciation oftangible fixed||assets||219,293||215,852|
|Surplus<br>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<br>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|





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||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|





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||||||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<br>lease rentals||32,649|33,765|





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## 

## 

|e reimbursement<br>oftrustees'<br>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<br>number ofemployees<br>during|the year was as follows:||
|---|---|---|---|
|||2021|2020|
|||No.|No.|
|Charitable|activities|174|206|
|||174|206|





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|||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<br>land and|Leasehold<br>land 4|Plant<br>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|





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|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|





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|||||
|---|---|---|---|
|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<br>funds|5,536,685|4,966,763|(4,768,657)||5,734,791|
|Designated<br>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|



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## 

|ontribution<br>ofcare work|ers<br>during the C|OVID pandemic|.|||
|---|---|---|---|---|---|
||Balance at|Incoming|Resources||Balance at|
||1Jan 2020|resources|expended|Transfers|31Dec 2020|
|Unrestricted<br>funds|5,183,230|4,818,191|(4,464,736)||5,536,685|
|Designated<br>funds||||||
|South ofEngland|163,584|2,632|(9,405)||156,811|
|Video/Website<br>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,<br>designated<br>and restric|ted funds)||
|---|---|---|---|---|
|||Tangible|Other net|2021|
|||fixed assets|assets|Total|
|Unrestricted<br>Designated|funds<br>funds|6,972,396|(1,237,605)<br>158,910|5,734,791<br>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<br>Designated|funds<br>funds|7,550,722|(2,014,037)<br>157,974|5,536,685<br>157,974|
|Restricted funds|||148,910|148,910|
|||7,550,722|(1,707,153)|5,843,569|





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|YEAR ENDED 31DE|C|EMB|ER 2021|||||
|---|---|---|---|---|---|---|---|
||||||2021||2020|
|Income and endowments|from:|||||||
|Donations<br>and legacies|||||115,322||226,915|
|Charitable<br>activities||||||||
|Rents received|||||36,147||44,739|
|Residents<br>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<br>own use||||||||
|Covid payments<br>Irom Councils|||||53,274||62,513|
|Infection Control Fund|||||217,005||174,753|
|Coronavirus<br>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<br>on:||||||||
|Charitable<br>activities||||||||
|Wages and salaries||||3,052,182||2,934,293||
|Agency costs||||490,299||178,753||
|Rent||||10,286||10,285||
|Rates, insurance<br>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,<br>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<br>fees||||15,670||19,342||
|Criminal<br>records applications||||2,961||1,629||
|Registration<br>fees||||18,847||18,943||
|Depreciation:<br>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<br>costs||||||||
|Audit fees||||12,210||12,480||
|Accountancy<br>and advisory|fees|||2,005||2,826||
|Professional<br>indemnity<br>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|