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2023-06-30-accounts

Page
Report ofthe Trustees 1 to 7
Independent
Examiner's		 Report
Statement
of Financial Activities
Balance Sheet 10 to 11
Cash Flow Statement 12
Notes to the Cash Flow Statement 13
Notes to the Financial Statements 14 to 22
Detailed Statement of Financial Activities 23 to 25

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes E E E E
INCOME AND ENDOWMENTS FROM
Donations
and		 legacies 841,069 841,069 843,781
Other trading activities 14,642 14,642 19,097
Investment
income		 75,700 75,700 64,003
Total 931,411 931,411 926,881
EXPENDITURE ON
Raising funds 30,835 30,835 17,689
Charitable
activities
Home care 705,017 46,000 751,017 705,115
Total 735,852 46,000 781,852 722,804
Net gains/(losses)
on investments		 2,241 2,241 (198,762)
NET INCOME/(EXPENDITURE) 197,800 (46,000) 151,800 5,315
RECONCILIATION
OF FUNDS
Total funds brought
forward		 1,799,870 458,000 2,257,870 2,252,555
TOTAL FUNDS CARRIED FORWARD 1,997,670 412,000 2,409,670 2,257,870

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes f f f f
FIXEDASSETS
Tangible assets 11 28,807 28,807 43,615
Investments 12 1,323,043 412,000 1,735,043 1,688,102
1,351,850 412,000 1,763,850 1,731,717
CURRENT ASSETS
Stocks 13 2,129 2,129 760
Debtors 14 87,781 87,781 161,669
Cash at bank and in hand 590,033 590,033 403,999
679,943 679,943 566,428
CREDITORS
Amounts
falling due within one year		 15 (26,467) (26,467) (30,869)
NET CURRENT ASSETS 653,476 653,476 535,559
TOTAL ASSETS LESSCURRENT LIABILITIES 2,005,326 412,000 2,417,326 2,267,276
CREDITORS
Amounts
falling due after more than one year		 16 (7,656) (7,656) (9,406)
NET ASSETS 1,997,670 412,000 2,409,670 2,257,870
FUNDS 17
Unrestricted
funds:
General
fund		 869,650 701,803
Designated
Fund		 1,128,020 1,098,067
1,997,670 1,799,870
Restricted
funds		 412,000 458,000
TOTAL FUNDS 2,409,670 2,257,870

2023 2022
Notes f f
Cash flows from operating activities
Cash generated
from operations		 191,345 143,314
Net cash provided
by operating
activities		 191,345 143,314
Cash flows from investing activities
Purchase oftangible
fixed		 assets (3,904) (3,440)
Purchase offixed asset investments (597,868) (295,927)
Sale offixed asset investments 553,167 370,321
Interest received 1,407
Dividends
received		 41,887 35,205
Net cash (used in)/provided by investing activities (5,311) 106,159
Change
in cash and cash equivalents		 in the
reporting
period		 186,034 249,473
Cash and cash equivalents at the beginning
ofthe reporting
period		 403,999 154,526
Cash and cash equivalents at the end of
the reporting
period		 590,033 403,999

RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING OF NET INCOME TO NET CASH FLOW FROM OPERATING OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES ACTIVITIES
2023 2022
f f
Net income for the reporting period (as per the Statement of Financial
Activities) 151,800 5,315
Adjustments
for:
Depreciation
charges		 18,713 18,726
(Gain)/losses
on investments		 (2,241) 198,762
Interest received (1,407)
Dividends
received		 (41,887) (35,205)
(Increase)/decrease in stocks (1,369) 1,111
Decrease/(increase) in debtors 73,888 (49,690)
(Decrease)/increase in creditors (6,152) 4,295
Net cash provided by operations 191,345 143,314
ANALYSIS OF CHANGES IN NET FUNDS
At 1.7.22 Cash flow At 30.6.23
f f f
Net cash
Cash at bank and
in hand		 403,999 186,034 590,033
403,999 186,034 590,033
Total 403,999 186,034 590,033

Improvements
to property		 Improvements
to property		 20%on cost
Plant and machinery 15%on reducing balance
Computer equipment 33%on cost

DONATIONS
AND LEGACIES
2023 2022
f f
Donations 583,870 420,491
Gift aid 47,712 34,328
Legacies 185,557 331,972
Grants 23,930 56,990
841,069 843,781
2023 2022
f f
NHS England 47,765
Other grants 23,930 9,225
23,930 56,990
3. OTHER TRADING ACTIVITIES
2023 2022
f f
Fundraising events 10,512 14,542
Sale of Christmas cards 4,130 4,555
14,642 19,097

2023 2022
f f
Rents received 32,406 28,798
Dividend income 41,887 35,205
Deposit account interest 1,407
75,700 64,003
RAISING FUNDS
Raising donations and legacies
2023 2022
f f
Fundraising costs 9,303 1,313
Marketing 20,220 14,524
29,523 15,837
Other trading activities
2023 2022
f f
Opening stock 760 1,871
Purchases 2,681 741
Closing stock (2,129) (760)
1,312 1,852
Aggregate amounts 30,835 17,689
CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
f f f
Home care 598,232 152,785 751,017

Governance
Management Finance costs Totals
f f f f
Home care 145,022 3,327 4,436 152,785
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2023 2022
f f
Independent examination fee 3,415 2,785
Depreciation - owned assets 18,712 18,726
Other operating leases 29,750 36,750

STAFF COSTS
2023 2022
f f
Wages and salaries 547,325 505,039
Social security costs 39,247 44,768
Other pension costs 8,179 7,753
594,751 557,560
2023 2022
Nursing 25 18
Administration 2 3
27 21

TANGIBLE FIXED ASSETS
Improvements
to Plant and Computer
property machinery equipment Totals
f f f f
COST
At 1st July 2022 51,393 10,349 44,507 106,249
Additions 920 2,984 3,904
At 30th June 2023 51,393 11,269 47,491 110,153
DEPRECIATION
At 1st July 2022 20,850 5,840 35,944 62,634
Charge for year 10,279 757 7,676 18,712
At 30th June 2023 31,129 6,597 43,620 81,346
NET BOOK VALUE
At 30th June 2023 20,264 4,672 3,871 28,807
At 30th June 2022 30,543 4,509 8,563 43,615
FIXED ASSET INVESTMENTS
Listed
investments
f
MARKET VALUE
At 1st July 2022 1,688,102
Additions 597,868
Disposals (576,350)
Revaluations 25,423
At 30th June 2023 1,735,043
NET BOOK VALUE
At 30th June 2023 1,735,043
At 30th June 2022 1,688,102
There were no investment assets held outside the UK.
Cost or valuation at 30th June 2023 is represented by:
Listed
investments
f
Valuation
in 2023		 1,735,043

13. STOCKS
2023 2022
f f
Stocks 2,129 760
14. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
f f
Trade debtors 275 3,348
Other debtors 14,836 15,995
Charles Stanley income account 59,181 129,669
VAT 4,739 2,118
Prepayments 8,750 10,539
87,781 161,669
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
f f
Trade creditors 3,431 5,070
Social security and other taxes 12,216 12,141
Other creditors 1,716 1,669
Accrued expenses 7,354 6,739
Operating
lease		 1,750 5,250
26,467 30,869
16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
f f
Operating
lease more		 than 5 years 656 2,406
Operating
lease 2-5 years		 7,000 7,000
7,656 9,406

MOVEM E NT IN FU NDS
Net
movement At
At 1.7.22 in funds 30.6.23
E E E
Unrestricted funds
General fund 701,803 167,847 869,650
Designated Fund 1,098,067 29,953 1,128,020
1,799,870 197,800 1,997,670
Restricted funds
Elisabeth Robinson Training Bursary 96,000 (4,000) 92,000
H 8 Allen Trust 316,000 (42,000) 274,000
Milland Ball 46,000 46,000
458,000 (46,000) 412,000
TOTAL FUNDS 2,257,870 151,800 2,409,670
Incoming Resources Gains and Movement
resources expended losses in funds
f E f f
Unrestricted
funds
General fund 888,116 (720,269) 167,847
Designated Fund 43,295 (15,583) 2,241 29,953
931,411 (735,852) 2,241 197,800
Restricted funds
Elisabeth Robinson Training Bursary (4,000) (4,000)
H BAllen Trust (42,000) (42,000)
(46,000) (46,000)
TOTAL FUNDS 931,411 (781,852) 2,241 151,800

Net
movement At
At 1.7.21 in funds 30.6.22
f f f
Unrestricted funds
General
fund		 460,781 241,022 701,803
Designated Fund 1,258,774 (160,707) 1,098,067
1,719,555 80,315 1,799,870
Restricted funds
Elisabeth
Robinson		 Training Bursary 129,000 (33,000) 96,000
H BAllen Trust 358,000 (42,000) 316,000
Milland
Ball		 46,000 46,000
533,000 (75,000) 458,000
TOTAL FUN DS 2,252,555 5,315 2,257,870
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
f f f f
Unrestricted funds
General
fund		 891,676 (651,151) 497 241,022
Designated Fund 35,205 3,347 (199,259) (160,707)
926,881 (647,804) (198,762) 80,315
Restricted funds
Elisabeth
Robinson		 Training Bursary (33,000) (33,000)
H BAllen Trust (42,000) (42,000)
(75,000) (75,000)
TOTAL FUNDS 926,881 (722,804) (198,762) 5,315

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
f f f f
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 583,870 583,870 420,491
Gift aid 47,712 47,712 34,328
Legacies 185,557 185,557 331,972
Grants 23,930 23,930 56,990
841,069 841,069 843,781
Other trading activities
Fundraising
events		 10,512 10,512 14,542
Sale ofChristmas cards 4,130 4,130 4,555
14,642 14,642 19,097
Investment
income
Rents received 32,406 32,406 28,798
Dividend
income		 41,887 41,887 35,205
Deposit account interest 1,407 1,407
75,700 75,700 64,003
Total incoming resources 931,411 931,411 926,881
EXPENDITURE
Raising donations and legacies
Fundraising
costs		 9,303 9,303 1,313
Marketing 20,220 20,220 14,524
29,523 29,523 15,837
Other trading activities
Opening
stock		 760 760 1,871
Purchases 2,681 2,681 741
Closing stock (2,129) (2,129) (760)
1,312 1,312 1,852
Charitable
activities
Wages 487,498 4,000 491,498 454,959
Carried forward 487,498 4,000 491,498 454,959

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
f f f f
Charitable
activities
Brought forward 487,498 4,000 491,498 454,959
Socia I security 36,532 36,532 42,086
Pensions 7,678 7,678 7,417
Advertising 15 15
Sundries 128 128 341
Mileage 35,528 35,528 37,757
Training 1,992 1,992 2,039
Uniforms
and		 equipment 4,751 4,751 2,256
Fees and supervision costs 9,831 9,831 6,595
Improvements to property dep'n 10,279 10,279 10,279
594,232 4,000 598,232 563,729
Support costs
Management
Wages 13,827 42,000 55,827 50,080
Social security 2,715 2,715 2,682
Pensions 501 501 336
Rent payable 29,750 29,750 36,750
Rates and water 3,757 3,757 2,965
Insurance 7,239 7,239 6,261
Light and heat 3,472 3,472 2,982
Telephone 7,384 7,384 3,909
Postage and stationery 2,367 2,367 1,698
Computer
costs		 7,844 7,844 3,798
Subscriptions 4,018 4,018 4,331
Cleaning 3,134 3,134 3,058
Mileage 1,330 1,330 1,396
Repairs & maintenance 3,921 3,921 2,997
Premises expenses 1,103 1,103 1,001
Staff welfare 2,226 2,226 1,773
Plant and machinery dep'n 757 757 710
Computer
equipment		 dep'n 7,677 7,677 7,737
103,022 42,000 145,022 134,464
Finance
Bank charges 3,327 3,327 2,562
Governance costs
Independent examination fee 3,415 3,415 2,785
Payroll &other prof fees 1,021 1,021 1,575
4,436 4,436 4,360

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
f f f f
Total resources expended 735,852 46,000 781,852 722,804
Net income before gains and losses 195,559 (46,000) 149,559 204,077
Realised recognised gains and losses
Gains/(losses) on fixed asset investments (23,182) (23,182) (6,096)
Net income 172,377 (46,000) 126,377 197,981