REGISTERED COMPANY NUMBER: 03510613 (England and Wales) REG15fERED CHARITY NUMBER: 1068550 REPORT OFThE TRusfEES AND FINANaALSTATEMENTS FOR IHE YEAR ENDED 31 MARCH 2025 FOR AGE UK DERBY & DERBYSHIRE Slbbalds Lirnlted Chartered Accountants and Statutory Auditor Oakhurst House 57 Ashboume Road Derby Derbyshire DE22 3FS
AGE UK OER8Y& DERBYSHIRE CONTEP4T5 OF ThE FINANaAL sfATEMEPtr5 FOR THE YEAR ENOED 31 MARCH 2025 Relerence and Admlnlstrntl¥e Detslls Chalr of tee$ statement Report of the Trustees 0 14 Report of the Independent Audltors Is Slatsment of Hnan¢l•l Artlvltles Balance 5hqet Cash Flow 5t•t•ment Notes to the Cash Flow St•tement Notes to the Flnandal Statements 23 Detalled Statement ol Anandal Athtles 35
AGE UK DERBY & DERBYSIIRE REFERENCE AND ADMINisfRATTVE DEfAILS FOR THE YEAR ENDED 31 MARCH 2025 A M Johnson J Matthews M EatoTh COMPANY SECREfARY REGisfERED OFFICE 29a Market Ha HeaDor Dertyshire OE75 7EG REGisfERED COMPANY NUMBER 03510613 (End and Wales) REGISTERED CHARITY NUMBER i(wsso AUDrroRS Sibbalds knmtted Chartered Accountants and Statutory Auditor Oakhur5t House 57 Ashbwme Road Derby Derbyshlre DE22 3FS Hint Bishop LLP St Michael's Court St Michael's Lane DEI 3HQ BANKERS National Westminster Bank PIC 42 Bath Street Ilkeston Dertyshire DE7 8HF
AGE UK DERBY & DERBYSHIRE CHAIR OF TRusfEES STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 2024125 has undoubtedly been a thallenging year as the charity too and dellver more with less. Overall. we met our objectives and Derbyshlre County Counul's declslon to cease much of its vdunts year old 8efrlending Service. as a result of the loss of l(XYA of Its g volunteers to maintsin indmdual relationships and the professional. to the service to tts last day. This heart-wamiing approath was re Roadshow with staff prepared to volunteer to keep some level of se year of cuts was athieved with the focus remainin8 fimly on the wel us. action to bring expenditure in Ilne wlth income ook swlft actlon to close servi5 affected by sertor grant funding. The bitter loss of our 20 ant fundin& was mltlgated by the willingness of m of our stsff personally affected but dedicated licated in r Careline Servlce and Information ce. It IS testimony to our amazlng people that a being of the older people and carers who rely on Desplte the finandal challen8e5 that we have experfenced and con innovate. Our Llve Stronger for Longer SeNce completed Its first ye charlty shop and warehouse teams contlnue to adapt to changing and constantly workln8 to Improve every aspert of our retsll portfollo. nue ta face, we have contlnued to develop and with flyi colours. Our Retsll Mana8er and her ndltlons wlth creatiwty tryln8 new approaches In addltlon to our sernrfces the charlty works dosely wlth local a8en people's needs and those who ore for them. Our work wlth the In and clty and NHS servlces Is a focus of our CEO'S work and It help affect so much of older people's Ilves. Our Infrastructure Wofk enabl wlth older people, 3nd we work wlthln local voluntsry sector alllan our communltSes. Ses to proffK)te the Importance of meetlng older egrated Care Board, Public Health in the county to achieve svstem change In the servlces which s us to support other organlsatlons in thelr work to promote otsr sector and Its contrlbutlon to Durlng 2024125 we have 48aSn manaled to survl¥e and In many vs thrlve desplte *nfficant finandal challenges. Our good 8overnance and flnanclal management. finandal reserve . 8ood mana8emenL and head offlce team and most Importantly our afflazin8 staff and volunteers has helped us th U8h. and we a confident as we face It all agaln In the comln8 years. aive Newton Chalr of Trustees
AGE UK DEIIBY & DERBYSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees who are also directors of the charlty for the purposes of the Companies Act 2006. present their report with the financial statements of the charfty for the year ended 31 Marth 2025. The tru5tee5 have adopted the provisions of Accounting and Reportin8 by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effectlve l January 2019). OBJEcllvES AND AcmimES Objertlves and alms The objectives of the charlty are stated a5 'for the benefit and wellbeing of older people wlthin the public community In and around the County of Derbyshlre Indudlng the aty of Derw. Mlsslon Statement: We believe all older people Should have the opportunlty to age well. Our purpose: We exlst to Improve the lives of older people in Derby and Derbyshire, taking care to value diversity and indude and involve people from all communitles. We seek to achieve thls by focuslng on three key areas forming an inter4inked strategy of programmes, containing all our projects, actlvltles, and actlons. Each area combine5 to achleve our purpose for public benefiL In 2020 v developed our current strateglc plan and reconfigured our programme l)oards to reflect our changing strate8y. The programmes are: The Service5 and Influencin8 Prograrnme The OrBanisational Development Programme The Finance and Income fjeneration Programme Page 3
AGE UK DERBY & DERBYSHIRE REPORT OF THE TRUSTEÉS FOR THE YEAR ENDED 31 MARCH 2025 OBJECTIVES AND AcnvmES The way we Work: Partnershlp: AUKDD believes that the best quallty seNices cannot be w formal and informal partnershlp In almost every aspect of ou In our Strateelc Plan. Multl-a8enty worklng: the CEO and senior staff represent the charity in varlous mult-agency working groups and partnerships. Our particlpation in existlng and emerglng structures such as Ined Up Care Oerbyshlre allow us to brlng frontllne experlence into the development and revlew proce whlch Inform future service dellvery for older people. Our flexlbillty also allows us to dellver awarenes ralslng campalgns and to develop Informal partnerships such as the Dellrlum Awareness tralning develo ed In the Oementla and Dellrlum workstream and now refreshed for Its fifth year. Speclallst Infrastrurture Support: AUKDD belleves that It has a role In supportlng Other or8anl tlons, groups and communltles that support older people and that by dolng so it can help to achleve I own charitable objectlves. Support Includes speelallst advlce and practlcal help and AUKDD Is a memb r of the Derby and Derbyshlre Infrastructure Alliance. Its Infrastructure role Includes support to the few re aining A8e Concern groups in the County and communlty 8roups wlthln Derby5hlre. Thls role Involves offerl 8 1.1 support wlth Issues such as governance, sustalnablllty, le8al and HR matters, fundSn& and servlce de loprnent. Slmllarly, we partlclpate In the VCSE Alliance for Derbyshlre helpln8 to ensure our partlclpatlon Sn key structures and strategy development supports our voluntary, communlty and faith sertor partner . The Information Roadshow enables smaller 8roups to access outreach support and offers a valuable, fre servlce to Broups and clubs but wlth a Ilmlted budget and then the loss of Its grant fundlng Its resaurces beca e further Ilmlted to volunteer hours. Influenclng: AUKDD belleves In workln8 at both a dlrect ser¥lce level an and advocate for the general needs of older people. Staff e potentlal users and Influence debate. We enable older p support from Informatlon and Advlce and by promotlng con Throu8hout the year the CEO works wlthln multl-agency wo con5ultstlon events to ralse Issues affectln8 older people research, and a local Age UK Invofvement to these processe lonellness and soclal dSsconnectedness, digital en8a8ement contlnue to feature on local agendas and we have contln solutions. Increasingly soclal media and networks present dlrect fundralslng Is Ilnked to InfluencSn8 campal8ns. We ha and development opportunities for staff across the health a UK resources to promote best prartice. Dfverslty: AUKDD works to reflect the diverse communltles of Derbysh Its governance, strateglc plannin& user involvement and contlnuously chan8ln& and our ser4ices are responsive to t wlth. We are building on our experience and embedding E usln8 our CharltyLo8 System capabllltles to better monltor t As well as the diverslty crSteria of Issues Ilke age, ethnlc orlg of urban and rural communltles and serve diverse needs funding, espe¢lally for work in the city, remain5 our greatest b Ided alone and in Isolation, AUKDD works In servlce delivery. Partnershlp Is a key element at a strate8lc level to promote best practlce 8a8e In local medla actlvlty helplng to reach ople and carers to express thelr vlews wlth ultatlon opportunltles dirert to older people. In8 8roups, strateglc plannlng processes and nd carers brln8ln8 local experlence, Datlonal Awareness of key Issues such as feellngs of nd access to money and money mana8ement d to promote these lysues and some of the pportunlties for promotlon, and our limlted worked In partnershlp to promote tralnlng d soclal care >teM and use our shared A8e e within every aspect of the tharity Sncludln8 5eNice delivery. Our local communitie5 are e diverse cultures and expectstions we work d practice in our policies and procedures and e dlverslty of our user5, volunteers, and staff. etc the organlsatlon must balance the needs cross a varied geography but availability of rier. Page 4
AGE UK DERBY & DERBYSHIRE REPORT OFTHE TRUSTEES FOR THEYEAR ENDED 31 MARCH 2025 08JECTIVESAND AcnvmES Volunteers: Volunteers are essential in all asperts of the charitvs work. The volunteers who in recent years gave their time regularly to AUKDD enable it to operate, raise funds, administer and govem the tharity. In 2024125 we have experienced issues with the loss of older volunteers and a rnudFredud volume of new volunteers. We are not alone, rrK>st tharitie5 report redUd numbers of volunteers. and we antlcipate rising prices and farnily care continuing to impact on volunteer capaclty. Thts year volunteers contril>uted in-kind to the or8anisation wth the donation of approximately 20.8cKI hours. Our shops used approximatefy 96 hours of volunteer time per week on avera8e lyrt these average disguises significant variance between shops. AUKDD governance relies on 6+ trustees and occasional speaalist support of approximately 280 hours per annum {based on attendan at 10 meetings per year and preparation time). The monetsry lue of their skills is hard to find a compari50n for but using an average hourly rdte of £25.lJ) the TStee5 gNe AUKDD £7,(KIO per annum. This year again our Trustees gave muth more by monitoring regutsrly and being on hand to respond with email decisions and zoom meetings to give our CEO timely support. Recrultlng and retslnln8 suffident volunteers is a sugnificant challenge because the requirements of many roles has become more demanding as legislation, rk aent and our dients, needs become more complex. Volunteer recruitment and retention is an identified risk in ¢yJr Risk Mana8ement process and a priority for most service leads. However, we continue to have an eptIonal level of continuous long service from our volunteers and volunteers fuffilling high level roles. Strategy In 2024125 Age UK Derby and Derbyshire provided: o Befriendlng o Careline o Household Support Fund o Day Care o Elta1 support o Falls Awareness Trainlng o First Taste o Footcare-'Tootsles' o Information and Advice: - Derbyshire Dales Housin8 Options Service - Help to Move - Information and Advice - Information Roadshow o Influencing o Money Support Servi o Outreach o Falls PreVentn Service: Live Stronger for Longer o Wellbeing Services: Chaddesden Park Centre - Warm Space: Friday Friends Development of Servi for older people supported by: o Specialist support for older people's groups o Derby and Derbyshire Infrastructure AlliarKe These activltles are supported ty. o Retsil: 12 charity shops located aui>ss Derby and Oefbyshire o Legacy Sharing reernent- Age UK o Donations and fundraising actNitses
AGE UK DERBY & DERBYSHIRE REPORTOF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE We said we would: Have the technolo8y• equlpmert and skllb need to help We reviewed our tschnology re50urces and considered our In our service delivery, fundin& and scope in 202516. Achi Microsoft charity licences arrtl Windows 11 meant the chari representing a significant financial commitment from our Head offi team. The new IT resources and 5YStems to hel and protect our charity from cyber-attacks have been select 2025n6.1)Jr service delivery and perfoming against our which helps our staff work out in the communty whilst keep the information they rd to help older people arrfl carers On a'n1 to have, has become an essential tool in our daily Glve help and support to get eonnected and ase well in a m We have continued our work within the Derbyshire Digital provtders to supPt older people and carers to access se securing go levels of grant fundin8 With a reasonable time continue to seek opportunitie5, txrt we have made use of towards our aims. Our Infomiation Roadshow has distribut choosing digital products and ditsl access to key se Befriending and wellbeing seN1$ have all provided help an income maximisation to make Wrfi and equipment aff signposting to supi>)rt ser•ices. We have also supported changes to local telecare careline systems which have tra this process has been particularly complex as the technical seNices and a patchwork of proderS across the county. T people and reassurance for carers, and our expert guidan navigate the changesAlon85ide the practical. frontline sup of older people and carers who are disadvantsBed by the 'd social care services and utilitie5 and many community acti the skills, will and fund5 to use digital there are connect" represents significant barriers to accessing seNices or dangers Tralnlng and supportlng our people de¥th all our servl Our online training resources have been devdoped offeri systems and more flexibility to create our own bespoke pac and volunteers. Our head Offi team w0d hard to cre maintsining our charivs identity as some of the modules featu our premises and setvices. Challenges rna1n in training whilst juggling the demands of part-time roles and 8ood flexlbility. The range of issues and risks we must mana to understand. grows eath year. Cybercrime and the highlighted by our work towards achieving the highest-lev continuously train and refresh stsffs knowledge and Charitylog for dlent data and this involves a wider range ol which has increased our training demands.our new falls involved the recruitment. induction. and training of a element of the seryice. Our core team developed a fantsstic 5tsff through the challenging PS training as well as delNeri training. Our team also developed more communty-based leam key falls prevention skills, frontline staff, and carers t our Every Movement Matters Alway5 training for Ca home ure needs alongside the anticipated changes fflent of Cyber Essenttats Plus and thanges in needed to replace almost all its equipment r¥es and investment of time from our small us maintsin our Cyber Essentials Plus status and purthased and will be introduced during ntracts and grant agreements all invofve IT ng dient data secure, enabling them to acce nd to keep 10nfrworki staff safe. What was dl81ts1 worfd etwork linkin8 Wtth a range of other servke usin8 digital and be safe when lIne. me for projert delrvery is thallenging and we etworking and our existing ServIS to work range of Age UK guides on internet safety, ces. Our Inf0mtiOn and Advice Serrf15, SUPPOrt to overcome digital barriers including rdable. guidance on choosing devices and merous older people and carers durlng the rred from analogue to dital. In DerbyshSre, nges coincided with a recommissioning of care offers such vital support for lone older and signposting helped many households for older people we advocate for the need5 "tal first, approach adopted by all health and s. In our rural communities even those with barrlers but for many older people digitsl online financial abuse. us a substsntial savin8 from commercial ge5 reflecting the varying needs of our staff te Inte$ting content presented well whllst nclude cameos from staff and volunteers or nsuring staff and volunteers complete their rvice delivery. but the online resources offer e, and therefore support staff and volunteers of our gistems being hacked have been Cyber Essentials Plus and we will need to areness of cyber-crime. More services use ff using the system and in a range of settings revention service: Llve Stronger for Longer, e new team to offer the Strong and Steady nge of training opportunities and sUPPOrted our bespoke chair-based exercise and Ota80 inlng resour5 to support older people to be more falls awa and the develownent of Page 6
AGE UK DERBY & DERBYSMIRE REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 MARQI 2025 ACHIEVEMENTS AND PERFORMANCE 2024125 presented the charlty with risks and opportunltles. Substantlal increases In core costs for staff due to the rlses in Natlonal Insurance thresholds and the Natlonal Mlnimum Wage and its knock-on effect on our wlder salary costs and rises in utilities and rents put our budgets under Pres and made it a year of heavy cuts and restrirtions as we tried to balance reducing our deflcit alon8slde the need to progress and improve. Late 2023124, Strlctly No Falllng falls preventlon servlce was re-commSssloned, and we were dellghted to be awarded the new contract whlch represents a significant increase in our falls prevention work and team. Followlng a 'mobilisathon perlod, In January to March 2024 and after many long hours the new 'Live Stronger for Longee servlce wlth the new 'Strong and Steady, programme was ready to launch. The first year has been a challenge but one the senAce team and Head Offlce have met wlth remarkable succes5. The servlce has begun strongly achlevln8 great outcomes for older people, commlssloners, and our partlclpatlon In the wlder falls preventlon strate8lc work In Derbyshlre. FINANCIAL REVIEW Flnanclal revlew 2024125 was a contSnuatlon of the exten51ve experlence In the precedin8 9+ years wSth many servlces remalnlng at lon8 term risk of Ii)O% cuts to fundln8 and a complex plcture of local funding and strategy. Derbyshire County Councll extended 8rant fvndlng but finally took the long4ntlclpated declslon to cut all voluntary sector grants. For serrfkes, staff and users hardened to the fvndlng Insecurlty the cuts were a shock and wlth suth wldespread change St made fundraising and referrals to alternatlve serylces very challenging. We made the tOU8h declslons quickly and achleved servlces closures and redesl8ns within the financial year and were blessed wlth some extraordlnary generoslty from Staff threatened wlth redundancrf offerSng volunteer hours to vAnd serrfkes down or offer a reduced seNlce. Our Trustees have monltored carefully and made prompt declslons about loss-maklng shops and servl¢e redesigns. Our Retail operatlon Is steadlly improvlng under dedlcated management, but charity retall Is a crowded market and the decllne In local hlgh streets contlnues to threaten shop vlablllty. Fundralslng at a grassroots level has reduced wlth the cuts to our fundraSsSng team and local 5ervlces battle for funds wlth natlonal ¢harltles. We belleve our retrenchment over the last four flnanclal years has been tlmely and effectlve and puts us In a better position for the future, but we reco8ni5e that 2025126 wlll be even more challen8ln8 Wlth another substantlal rate Increase for rnSnlmum wage. The Charlty currently has a reasonable balance of Income generated from donatlons and retall actlvlty and commissloned ser¥lces funded by the local authority Sncluding public heahh but durin8 2024125 a number of Services were subject to fundln8 cuts as national chan8e Impacted on local authorSty fundlng. Levels of fvndlng and dSverslty remains reasonably healthy but needs to improve and we monitor retail Income carefully because this fornis most of the the charity's unrestricted income. We have continued to develop charged-for seniice5 aim+n8 to achieve SUStainable senilces not subjert to the changlng fortunes of 8rant fundlng or commisslonlng. The organlsatlon has Implemented strateglc, long-term developments to improve retall and fundralsing Income and to reduce expenditure wherever posslble. Cuts to fundraisin& made to athleve deficlt reductlons, wlll Impact In future years. The uncertalnty of grant fundlng has meant our flnanclal plannlng and rlsk management Is conservatlve and we have prlorltlsed the malntenance of best posslble reserves to protect the Interests of the charlty, our seprflce -users and staff as far as posslble and thls approach has worked well. Investment powers and polky Under the Memorandum and Articles of A550ciatlon, the Charlty has power to make any investment which the Board see5 fit provlded that the Board shall seek proper professlonal advice. Page 7
AGE UK DERBY & DER&Y5HIRE REPORT OFTHE TRUSTEES FOR THE YEAR ENDEO 31 MARCH 2025 FINANCIAL REVIEW Reseryes policy and goln8 toncem The Trustees have a8reed a policy for manaBing adequate and app guldance issued by the Charity Commission. The trustees have consi analysis of the impact of significant risks and identified the need to months unrestricted expenditure (between £124k and £372kl. Be maintenance of buildings, staff redundancy or TUPE and emergen reserves to ensure adequate cover for these specific risks. In a eamarked for unfunded projects or services we may wish to fund evolve and indeed in the last year the trustees have chosen to review t priate reseNes for the tharity in line with the ered the risks to the organisation, completed an intain a reserve equivalent to between l and 3 use of the liabilities the charity holds for the planning the trustees have included designated dition, we have separate designated reser¥es n the near future. These spending priorities will e amounts required in some funds. Total funds amount to £721.445 and of these funds, £651,149 relate unrestrirted funds the amount of £113,257 is in the fom of tangibl net assets of £537,892 a total of £321,277 has been designated to sp of these accounts), leaving free reserves of E216,615 whlch is identified above. to unrestricted fund balances. Of these £651,149 assets and £537,892 in other net assets. Of the cific purposes (these are detalled wlthln note 18 mpliant with the current free reserves pollcy On an annual basls. before approvin8 the accounts. the directors continue in operational exlstence for the foreseeable future. In co environment IS such that it presents many challenge5 for us but we the charity to be a goin8 COnrn. nsider rf the charity has sufficient oUrceS to mon with many charities, the current financial ave plans to meet those challenges and consider Borrowlng polky Under the Memorandum and Articles of A550ciation, the Charity ha Charity on such tem)s as may be thought fft, Including mortgaging a for the repayment of the money borrowed. At the current time the Ch power to borrow money for the purposes of the l or any part of the Charity's property as security rlty has no borrowSngs secured or unsecured. PLANS FOR FUTURE PERIODS Our Strategic Plan concentrates on three strands of activity: Services and Organisational Development. Eath Programme Board has set an a and Influencin& Finance and Income Generation nual plan based on the overall strategy. In addition to delivering aBainst the annual plans for our Programme B work in partnership to create age friendly communities use our good name, skills, and knowledge to Influence the declsl deliver an influenclng campal8n for older people and thelr care ards we will: ns and plans of partners and provlders Strate8lc dlrectlon 2025126 The Board ha5 carefully monitored our charitable and flnanclal perf remains in a stsble or improving condition achieving 50me longer-te very well within the local systems further improving our local repu been much more challenging financially but must be considered extends our service offer developin8 traditional servios to become income to improve our charitsble Independen and ability to me agreed it remained appropriate as far as we could judge wlthin a very rmano frequently and regularly and the charlty m Strategic development rapidly and performing tion and status. As we anticipated this year has ainst a longer-term pirture. Our Strategic Plan Inancially independent and with increased retall local need. We reviewed our strategic plan and hangeable world. Page 8
AGE UK DERBY & DEftBTrIIRE AEPORTOFThE TRusfEES FOR THE YEAR ENDED 31 MARCH 2015 STrUCTURI GOVERNANCE ANO MANAGEMEt4T Governing document Age UK Derby & Derbyshire IReg. Charity No: 10685501 Is an Independent chaiity within the Age England A010n and a local partnerwith Age U The chaiity is a company limited by guardntee {No. 03510613) govemed by Its Memorandum and Artlcles of Associatton and havlng Its registered Offi at 29a Market Pla, Heanor. Oerbyshlre. DE75 7EG. The directors who Ser since l April 2024 were: C R Newton A M Johnson L Done J Matthews M Eaton Appointment oftntstees The 8oard has a rolling programme of trustee reuultment to secure continuity for the Board. In recognition of the vitsl importano of governance to the future of the d)aTity we ¢tInue to use the self-assessment process of the Charity Commission's Good Governance Code for the Voluntary Sector. The Board has sought additional trustees, and one with Specialist knowledge of charity retail but this post remains vacanL RecnJitment has been challenging but with trustee numbers low it rernains a priority for 202S126. Inductlon and tralning of trustees There are 6 serving trustees with a mix of experienced and new trustees. All trustees are welkinfom)ed about Age UK Derby and Derbyshire. through experien and or induction and bring to their roles a wealth of experience In the fields of health and soaal care, company law. strategic plannin8 and quality a55urance. commercial enterprise and other governance roles in the voluntary sertor. Board Meetin8 agendas indude a regular briefing or trainin8 session focusing on a particular aspert of the dllrity or a govemance responsibility.
AGE UK DERBY & DERBYSHIRE REPORT OFThETRLISTEES FOR ThE YEAR ENDED31 MARCH 2025 STRUCTURE, GOVERNANCEAND MANAGEMENT Or8anlsation The Board normally meets up to six times per year, generalty four ti meetings eath involving at least two trustees. At each meetin management InfornMtion. es eath year in addition to 12 wo8ramme board the CEO a full update report and Trustees successfully use a Project Management system. for the Board is dele8ated to three Pro8rdmme Boards Coveri area development: - Finance and Income Generation - Organisational Development - Serwces and Influencing 15 years. across the organisation. Work of the of work crucial to servlce and organisational The Finance Sutpcommittee reports directty to the Board and liai are established as needed to progress spectfic ple5 of work. with Programme Boards. Task and Flnish Groups All three Programme Boards are made up of indiwdual Tnthees specialist advisors, as necessary. The Programme Boards report achievemenL change or revised completion dates and make recomm delegated authority. stsff representatives and against their project plans and note areas of ndations to the full Board for approval. Internal control The Board of Trustees Is responsible for the strategic govemano of an annual budget, quality and devel¢)pmenL organisational risk intemal procedures for the mana8ement of stsff and volunteers. The implementation of these strategie5 and the day-to-day mana Chief Executive. The Chief Executrrfe is required to keep the Board affett or are otherwise relevant to the organisation. To promote best practice in service delivery tr Trustees use wa effectiveness and minimise risk as well as Trustee visits to services, m e charity Induding the settlng and monltorlng of smenl strategic planning and the policles and ement of the organisation are dele8ated to the elkinformed of intemal and external issues whlch ous quality assurance programme5 to Improve nitoring and evaluation data and user feedbad(. - Organisational Quallty Stsndaftls for kKal A8e U$ in England. As part of our membership of the Age England Association and our quality standards. We completed our evidence portfolio and ins and passed in 202314. Quarterty monitoring and an annual update regular self-asses5ment is a useful assuran to the Board. artnership with Age UK we must meet the A8e UK n visit and audit for the Charity Quality Standard were completed to maintsin compliance and the -150 9(1 Age UK Derby and DerShIre had ISO )01 r&confirrned in the 14 years and eath year have had a dear audlt pOrt. This internati an imFKrtant system for the development of public services commissioning structures of Health and Social Care but in rece standard and the charity is considering alternatives and hopes the well recognised to replace IS091K)l and reduce duplication. it in May 2024. We have now held this award for ally reCOgned quality standard vlas considered nd enty into the competitive tenderin8 and t years local tenderin8 has 1V required the e UK standards will. in time. become suffictentty - InformatEon and Advke Standard Throughout 2024 we continued to implement changes in our I Complete an accreditation process. Our service delivery is g(¥od facilitste onllne case reewS for the accreditatlon process. Alongsi completed a GDPR review for the service and r&or8anised the staff change in how cases are classified, and V continue to work towards fonnation and Advice Services to enable us to ut introdurtion of CharityLog was necessary to e these wocedural and digitsl changes, we have eam. The assessment led to recommendations for e accreditation wocess. Page 10
AGE UK DERBY & OERBYSHIRE REPORT OF THETRusfEES FOR THE YEAR ENDED 31 MARCH 2025 STrUCTURE. GOVERNANCE AND MANAGEMEhTr - GDPR The Introdurtion of the General Data Protection Regulations IGDPR) led to a review of all our seniices. their data needs. and our compliance. CharityLog and its improved security and controls on access resolved most identified risks. and with some prattlcal changes to access wlthln offices and bulldlngs the GDPR rlsks have been mitigated. Our response to adult safe8uardin8 and Issues such as consent wlthln data protectlon creates many challenges as our serrfices support many vulnerable older people so our staff tralnin& access to colleagues for advice and support and our membership of the Derbyshire Safe8uardin8 Adults Board and use of Derbyshire-wlde policies and ProdureS is essential. Further changes in 202415 with the use of digital record systems, archivin8 of paperwork and IM)meworking wlth entlrely dlgltal case systems has further improved our GDPR resilience. The organization held 'Cyber-Essentials' a quality stsndard for data management within digital systems and equipment and this a150 supports Our mana8erneTrt of GDPR requirements and other quallty standards. In response to commissioning for the Live Stronger for Longer falls prevention service we again achieved the higher standard 'Cyber Essentials +, which necessitated upgrading a wide range of devices and establishin8 more stringent controls. In general, other areas of activity are regulated by local and national systems indudlng Tradlng Stsndards, CSCI and Adult Health and Social Care. Financial Management operates to written and monitored procedures coverin8 all areas of financial activity. Pa8e 11
AGE UK DERBY & DERBYSHIRE REPORTOFThETRusfEES FOR THE YEAR ENDED 31 MARCH 2025 5fRucfuRE. GOVERNANCE AND MANAGEMENT Related partle5 and c04>peration with rjther or8anlsation5 o Partnershlp Working As a region P4e UKS in the East Midlands work well together workin projects, l-WIde delivery and sharin8 skills and experieno. organisation wth stsff brought together to share experien a governance, and management. The CEOS r)f all the East Midlands support and to discuss regial issues and feedbad¢ to the Age Engla meetings to include the West Midlands 8l¥lng greater opportunities fo formally and informally together to deliver local is partnefship works across all roles in the successes in a variety of charftsble activity, e UK local charities meet quarterly for mutual d Association and again this year extended thelr comparable sized Age UKS to work tO8ether. o * UK Partnerslup Agreanent Since April 2010 AUKDD has worked in partnership with Age UK and shared standards for presentstion, service delivery and develop involvement and quality. In addition to the pathership agreement relationships. The primary agreement is between Age ConM$ in on shared outcomes. Other, less fornHI. agreements exist with olde relationships exist across our network to ensure make effective carers. other local Age UKS. It involves compliance with nt as well as COTe principles such as user a serie5 of other formal agreements cover key ire who are 'Friends' and work with AUKDD people's Forurn& At a local level good workin8 e of cur contacts with older people and their Pay pollcy for senlor staff The direttors consider that the board of dlrertors. who are the Cha comprise the key mana8ement personnel of the charity. They operatlng the Charity on a day-to4ay basi& Al directors give munerntion in the year. Detsils of directors, expenses are discl transactions are disclosed in note 20 to the accounts. 's trustees, and the Senior management team ersee directing and controllin8, runnln& and their time freely and no director received in note 10 to the accounts and related party The pay of the all staff Is rev(ewed annually and nOMllY increased in an inflation. Fundrnising Policyststemert AUKDD relies on fundrdising to provide some of Its unrestrirtd I past 5 years a small team of part-time fundrnisers. funded by a le8a and partnerships. The team developed a calendar of successful eve capacity. During 2024125, to manage a deficit budgeL we f redundant. Some of their calendar of events have been malntsined ving theirtime. We do not cary out street fundraisin& nor do we undertake mail with, or have oversight of, any commeraal participators or profess conforms to recognised standards, we comply with the Code of Fundra to support our charitable activitie& l)4er the , established a series of local fundraising events ts to forn) the basis on a long-temi fundraising rced to make our remaining fundraising team thanks to the genernsity of staff volunteers hots or telephone camAssinB. We do not work al fundraiser& We do ensure our fundraislng sing Practice, and we are: - committed to hlgh stsndards - honest and open clear - respectful - fair and reasonable - ac¢ountsble Our fundraising practi is Monitored by the tnstees of the tharlty i Board, and they receive a (warterly report We monitor any fundra year 2024125) and always seek to protect the publiG including vu perslstent fundraising approathes. and undue pressure to donate. the Finance and Income Generation Proyamme ing complaints (none were received durln8 the erable people, from unreasonably intrusive or P4e 12
AGE UK DERBY & DERByRe REPORT OFTHE TRUStEES FOR THE YEAR ENDED 31 MARCH 2025 STrUCTURE, GOVERNANCE AND MANAGEMENT Rlsk management Organisational rrsk is assessed on an ongoing basis and rtewed periodically at the Organisational Development Programme Board. Risk assessment is an integral part of the work of the Chief Executive and of each Programme Board and at meetings of the whole Board when current perfomiance and future objectives are discussed. In 2024125 they again identified risk aa$ and rewewed them In a regular Pro5$ of in4epth analysis of risk and rlsk mitigation. The charivs income generdtion starn$ represent a constant risk as they are subject to extemal thange and income generation maintsins existing servi, supports the development of adequate reserves, and maintains essential independen. Shop perfomiance is monitored carefully through the year, and a long-term Retail Plan has achieved significant improvements in temis of approach within the shops and trials of new staffing structures and new shops. Funding insecurity presents addttional iisks which the tharity mibEates with sufficient reseNes and cr action plans for responding to changes to funding. On the 24th February 2025 we sucossfvlly defended the charity against a claim of unfair dismissal and noti pay. The CEO represented AUKDO on this, ts first eier employment tribunal daim, and won comprehenslvely on all elements of the claim. The Board and our Head Office team were delighted to demonstrate that our policies and procedures were appropriate and legal and that when difficult decisions must be taken to make staff redundant we make every effort to treat them wtth faimess and respecL In O¢tober 2024 we received notice of another employment tribunal daim by a member of staff recently dismissed during a probation period, Our insurdnce now Includes legal representstion and Rradar are defendlng the case on our behalf. The thaiity has budgeted for the rnaximurn policy excess of £IOk. srATEMENT OFTRusfEES' RESPONSIBILMES The trustees (who are also the directors of Age UK Derby & Derbyshire for the purposes of company law) are responsible for preparing the Annual Report and the financial ststements in accordan wfth appllcable law and Unlted Kingdom Accounting Stsndards (United Kin8dom GeneralbyAccepted Accounting Practice). Company law requires the trustees to prepare financial ststements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordan with United Kingdom Generalty A¢pted Accounting Prartice (United Kin8dom Accounting Stsndanls and applicable law). Under company law the trustees must not approve the financial 5tstements unless they are satisfied that they give true and fair view of the stste of affalrs of the tharltsble company and of the incoming resources and applicatlon of resources, including the income and expenditure, of the charitable company for that period. In preparln8 those financial statements, the trustees are required to selert suitable accounting policies and th apply them conslstenty; obserrfe the methods and principles in the Charities SORP: make judgements and estimates that are reasonable and prudentr. prepare the financial ststements on the going concern basts unless it is inappropriate to presume that the haritsble company will continue In busSnes& The trustee5 are responsible for keeping proper accountin8 records whKh disclose with reasonable acoJracy at any time the financial position of the charitsble company and to enable them to ensure that the ftnancial statements comply with the Companies Act 2006. They are a150 ponSIble for safeguarding the assets of the tharltable companv and hence fortakin8 reasonable step5 for the prevention and detertion of fraud and other irregularities. In so far as the trustees are avAre: there Is no relevant audit information of whith the dwritable company's auditors are Unawa." and the trustees have tsken all steps that they ought to have taken to make themselves aware of any relevant audit Infomiation and to establish that the audit5 are aware of that information. Page 13
AGE UK I>ERBY & DERBYSHIRE REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 202S AUDITORS Slbbalds Umited were agaln appolnted for the 2024125 audft and con ed at the Annual General Meeting. .%£nd %gned on Its behalf by: Approved by order of the board of trustees on . C R Newton- Trustee P4e 14
REPORT OFTHE INDEPENDENT AUDITORS TO THE MEMBERS OF AGE UK DERBY & DERBYSHIRE Oplnion We have audited the financlal statements of Age UK Derby & Derbyshire (the 'charit3ble company'l for the year ended 31 March 2025 which comprise the Statement of Financial Activitles, the Balance Sheet, the Cash Flow Statement and notes to the financial ststements, including a Summary of significant accounting pollcles. The financial reporting framework that has been applied In thelr preparation is applicable law and United Kingdom Accountlng Stsndards (United Kingdom Genernlly Accepted Accountlng Prartice). In our opinion the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incorning rey)urces and application of resources, indudin8 its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted ACCOUnng Practlce; and have been prepared In accordance with the requlrements of the Companies Act 2006. Basls for oplnion We condurted our audit in accordance with International Standards on Auditin8 (UK) {ISAs IUKII and appllcable law. Our responsibllltles under those standards are further described in the Auditors, responslbilltles for the audlt of the financial statements section of our report. We are independent of the charitsble company In accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, includin8 the FRCS Ethical Standard. and we have fulfllled our other ethlcal responsibilities in accordance with these requIrnents. We believe that the audit evidence we have obtained is sufficient and approprlate to provide a basls for our opinion. Concluon5 relatlng to golng concern In auditing the financial statements, we have concluded that the trustees, use of the golng concern basis of accounting in the preparation of the financial ststements 15 appropriate. Based on the work we have performed, we have not identified any material UnrtaIntieS relating to events or conditions that, Indlvldually or collertlvelyi may cast significant doubt on the charitsble company's ability to Ct)ntinue as a 80in8 concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees wlth respect to 8oin8 concern are described in the relevant sections of this report. Other inforniation The trustees are responsible for the other inforniation. The other information comprises the information included in the Annual Report, other than the financial ststements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other Information and, except to the extent othenvise explicitly stated in our repor¢ we do not express any form of assurance conclusion thereon. In connection with our audit of the flnanctal statements. Our responsibility is to read the other Informatlon and, In dolng so, conslder whether the other Information Is rnaterially Inconslstent with the financial statements or our knowledge obtsined in the audit or otherwise appears to be materially misststed. If we Identify such material inconsistencies or apparent material mi55taternents, we are required to determine whether thls gives rise to a material miternent in the financial statements themselves. If, based on the work we have perfomied, we conclude that there Is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Oplnlons on other matters prescrlbed by the Companles A¢t 2006 In our opinion, based on the work undertaken in the course of the audit: the information glven In the Report of the Trustees for the financial year for whith the financlal statements are prepared Is consistent wlth the financial statements; and the Report of the Trustees has been prepared in accordance with applicable legal requirements. Page 15
REPORT OFTHE INDEPENDENT AUDITORSTO THE MEMBERS OF AGE UK DERBY & DERBYSHIRE Matters on whlth we are requlred to report by exceptlon In the Ilght of the kn(Iwledge and understanding of the charitsble course of the audiL we have not Idenufied material misstaternents in company and Its envlronment cbtained In the e Report of the Trustees. We have nothlng to report in respert of the followin8 matters where you If, In our opinion: adequate accounting records have not been kept or returns a branches not visited by us: or the financial ststernents are not In agreement v•th the accountlng certaln dlsclosures of trustees, remuneratlon speclfted by law afe n we have not recelved all the Infonnation and explanatlons we requl the trustees were not entitled to tske advanta8e of the small prepare a Strategic Report or in preparing the Report of the Trustee the Companles Act 2(K16 requires us to report to uate for our audtt have not been f1Ved from rds and returns; or made; or for our audEL' or panie5 exemption from the requlrement to ReSponbIlItIeS of trustees As explalned more fijlly In the Statement of Trustees, Responslbllltle charltable company for the purposes of company lawl are rewnsibl and for beln8 Satlsfied that they glve a true and falr vlew, and for s necessary to enable the preparatlon of finandal ststernents that are fraud orerror. the trustees {who are also the dlrectors of the fof the preparation of the financial statements ch Internal control as the trustee5 determlne Is ee from materlal mtsstatemenL whether due to In preparln8 the finandal statements, the trustees are responsible continue 45 a 8oin8 concern, disclosln& as applicable, matters relat bjsls of accounting unless the trustees either Intend to Ilqulthte th have no realistk altemative but to do so. or assesslng the tharltsble company's ablllty to to goln8 concern arHJ uslng the goln8 conrn tharltsbte company or to Ce operatlons, or P¥e 16
REPORT OF TME INDEPENOENT AUDITORSTO THE MEMBER5 OF AGE UK DERBY & DERBYSHIRE Our reSpOnbIlItIeS lor the audlt of the financlal statements Our objertives are to obtaSn reasonable assurance about whether the financlal statements as a whok are free from material mlsstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that include5 our opinion. Reasonable assuran Is a hlgh level of assurance, but is not a guarantee that an audlt conducted In accordance wlth ISAS IUKI wlll always detect a material mlsstatement when It exlsts. Misstatements can arlse from fraud or error and are consldered material If, Indlvldually or In the a88re8ate, they could reasonably be expected to Influence the economlc dedslons of users taken on the basis of these financial statements. As part of our planning pro9$. - We enquired of management the systems and contro15 the company has in place, the areas ofthe flnancial statements that are mostly susceptlble to the rlsk of Irregularltles and fraud, and whether there was any known, suspected or alleged fraud. - We obtslned an understanding of the legal and regulatory frameworks applltable to the company. We detem)Ined that the following were most relevant: FRS 102, Companies Act 2006, Charltles Act 2011, GDPR and Employment Law. - We consldered the Incentlves and opportunltles that exlst In the company, Sncludln8 the extent of mana8ernent blas, whlch present a potentlal for IrregularSties and fraud to be perpetuated, and tailored our rlsk assessment accordlnBIy. Usin8 our knowled8e of the company, together wlth the dlscusslons held wlth the company at the planning stage, we fornied a concluslon on the rlsk of mlsststement due to Irre8ularltles Includlng fraud and tsllored our procedure5 according to thls rfsk assessment, The key procedures we undertook to detect Srre8ularltles Includlng fraud durlng the course of the audlt Included: IdentifySng and testingjournal entries and the overall accountlng records. In partlcular those that were slgnlficant and unusual. RevlevAng the financlal statement dlsclosures and determlnln8 whether accountln8 pollcles have been approprlately applled. - Assesslng the extent of compllance, or lack of, wlth the relevant lavts and re8ulatlons. - Revlewlng board meetlng mlnutes throu8hout the perlod and subsequent to the year end for dlscusslons of Irre8ularitles Includln8 fraud. Revlewing sensltive expense accounts for evldence of Irregularltles Includlng fraud, Because of the Inherent Ilmltatlons of an audlt. there Is a rlsk that we wlll not detect all Irregularltles, Includln8 those leadln8 to a materlal mlsstatement In the financlal statements or non-compllance wlth regulation. Thls rl$k Intase$ the more that compliance wlth a law or re8ulatlon1s removed from the events and transactlons reflected In the flnanclal statements, as we wlll be le55 Ilkely to become aware of Instances of non-complSance. The rlsk Is also greater regardlng Irregularltles (Kcurrlng due to fraud rather than error, as fraud Involves Intentlonal concealmen¢ for8ery, colluslon, omlsslon or mlsrepresentatlon. A further descrlptlon of our responslbSlltles for the audlt of the financlal statements Is located on the Flnanclal Reportin8 Council's webslte at www.frc.org.uk/audltorsresponslbS1ities. ThSs descrlptlon forms part of our Report of the Independent Audltors. Page 17
REPORT OF THE INDEpENDETr AUDITOILSTOTHE MEMBERS OF AGE UK DERBY & DERBYSHIRE Use of our report Thls report is made solely to the charltsble companls member5, a5 the Companies Act 21YJ6. Our audit work has been undertaken so members those matters V are required to state to them in an a fullest extent permltted by law, we do not accept or assume re company and the ¢haritsble company's members as a bodyi for our have formed. body, in accordance with Chapter 3 of Part 16 of hat we mlght state to the charltable company's ditors, report and for no other purpose. To the ponsibility to anyone other than the charitable audit work, for this reFJOrt, or for the opinions we Harf Vasdev MEng FCA (Senlor Statutory Audltor} for and on behalf of Slbbalds Limited Chartered Accountants and Statutory Audltor Oakhurst House 57 Ashboume Road Derby Derbyshire DE22 3FS Page 18
AGE UK DERBY & DERBYSHIRE srATEMENTOF FJNANQALACTWMES (INCORPORATING AN INCOMEANO EXPENREAC(0UNn FOR THE YEAR ENDED 31 MARCH 2025 2025 Totsl 2024 Total fvnds fund5 Notss INCOME AND ENDOWMErif5 FROM Donations and le8aue5 50,954 50,954 61,063 Charitsble artl¥ltles Health and care Information and advice Infrastructure Retail Wellbeln8 Support 278,463 171,301 16,240 3,94S 82,677 7,418 359,408 637,871 171.301 16,240 3,945 305,184 7,418 409,408 171.301 18,398 S,477 354,796 8,149 221507 Other tradin8 activttles Investment Income Other income 809,333 16.126 9,445 809,334 16,126 9,445 720,818 12,155 Totsl 1,445,902 581,916 2,027,818 1,761,565 EXPENDMJRE ON Ralsing funds 721,152 10,889 732,041 714,576 Charltable actlvltles Health and Care Informatlon and ad¥lce Infrastructure Wellbein8 Support 366,141 242,332 28,457 126,365 276,087 10,391 426 214,129 641228 251723 28,883 340,494 418,933 233,838 41,483 383.494 Total 1,484,447 511,922 1,996,369 L792,324 NEf INCOMV{EXPENDrruRE) Trnnsfers between fvnds (38,5451 9.159 69,994 19,159) 31A49 {30,7591 Net movement In funds (29.3861 60.835 31,449 (30,7591 RECONCIUATION OF FUNDS Total fund5 brou8ht forward 680.537 9.459 720,755 TOTAL FUNDS CARRIED FORWARD 651,1 70,294 721,445 689,996 The notes fom) part of these financial statements Pa8e 19
AGE UK DERBY & DÉRBYSHIRE BALANCE SHEEr 31 MAROI 202$ 2025 2024 Notes FIXED ASSETS Tanglble assets 13 113,257 117,667 CURRENT ASSETS Debtors Cash at bank and In hand 14 129,519 620,337 120,962 595,980 749,856 716,942 aiEDITOR5 Amounts fallln8 due wlthln one year 15 1141,668} (144,613} NET CURRENT ASSErs 608,188 572,329 TOTAL ASSEfs LESS CURRENT UABiufiES 721,445 689,996 NEfASSEfs 721,445 689,996 FUNDS Unrestrlcted funds Restrlcted funds 18 651,149 70,296 680,537 9,459 TOTAL FUNDS 721,445 689,996 These flnancial statements have been prepared In accordance wlth subject to the small companle5 reglme. he provlsl¢)ns applScable to ¢haritsble companles nclal statemen s were approved by the Board and were signed on Its behalf by: f Trustees and authorlsed for Issue on IL/0 L C R Newton- Trustee The notes lomi part of these flnanc5a statements Page 20
AGE UK OÉRBY & OERBYSHIRE CASH FLOW sfATEMENT FOR ThE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operatlng actlvltles Cash generated from operations 43,650 (43,5631 Net cash provlded by/lused in) operating activities 43,650 143,5631 Cash flows from Investlng a¢tMtles Purchase of tangible fixed a55ets 119,293} 111,8331 Net cash used in investing activlties 119,293) 111,8331 Change In cash and cash equlvalents In the reporting perfod Cash and cash equlvalents at the beglnnlng of the reportlng perfod 24,357 155,3961 59S,980 651,376 Cash and cash equivalents at the end of the reportlng perlod 620,337 595,980 The note5 forni partof these finanaal ststements Pa8e 21
AGE UK DERBY & DERBYSHIRE NOTES TOThE CASH FLOW STATEMENY FOR THE YEAR Et40ED 31 MARCH 2025 RECONauATION OF NEf INCOMV(EXPENDITURE) TO NET FLOW FROM OPERATING ACTMnES 2025 2024 Net Inco/[expendIlure} for the reporthg perknd (as perth ststement of Flnandal Acdvltles) Adjustments for: Depredatlon tharges Loss on disposal of fNed assets Increase in debtors Decrease In uedltors 31.449 {30,759 I803 4.900 {8.5571 {2,9451 18,792 (20,9511 {10.645> Net cash yovlded byllused In) owadons 43.6SO {43,563} ANALYSIS OF CHANGES IN NEf FUNDS At 1.4.24 Cash flow At 31.3.25 Net cash Gish at bankand In hand 595,980 24,357 620,337 59S,980 24,357 620,337 Total 595,980 24,357 620,337 The notes form part ofthese P38e 22
AGE VK DEftBY& DERBYSHIRÉ NOTES TO THE RNANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING pouaES Charity irrformation Age UK Derby & Derbyshire is a private company limited by guarantee Incon)orated In England and Wales. The registered Offi is 29a Market Place. Heanor. Oerbyshire, DE75 7EG. The members of the charity are the trustees. In the event of the tharity being wound up, the Ilablllty In respect of the guarantee is Ilmited to £1 per member of the charity. Bg$1s of preparfng the financlal statements The financlal statements of the charltable company, which is a public benefit entity under FRS 102, have been prepared In accordance with the Charities SORP IFRS 102) 'Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to tharitles preparing thelr accounts In accordance wlth the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 20191,. Financial Reporting Standard 102 'The Flnanclal Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Art 26. The financlal statements have been prepared under the historical cost convention. The finandal statements are prepared In sterlln& whlch Is the functlonal currency of the charlty. Monetary amounts in these financtal ststements are rounded to the nearest L Going con¢em After reviewing the charity's forecasts and proiections plus the latest financial inforniation, the trustees have reasonable expertation that the charity has adequate resources to continue in operational extstence for the foreseeable future. Thus the trustees continue to adopt the 8oing concern basis of accounting in preparing the financial statemen Charftable fvnds General funds are unrestrirted funds which are available for use at the discretion of the trustee5 in furtherance of the general objectives of the charity and which have not been desi8nated for other purposes. Designated funds comprise unrestrtrted funds that have been set aside by the trustees for partlcular purposes. The alm and use of each deslgnated fund Is set out in the notes to the finandal statements. Restrlcted funds are funds which are to be used in accordance with specifi¢ restrirtions imposed by donor5 or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund Is set out In the notes to the financial statements. Income Income is recogni5ed when the charty is legally entltled to it after any performance conditions have been meL the amounts can be measured reliably and It is probable that income will be received. Donatlons Donatl(¥ns and legacles are Induded when received. Grdrts This income represents monies receivable from statutory agencies and other charltable trusts for the provision of Information, befriendin& advocacy and daycare seN[. Income is accounted for in the perfod for which It ts received. Where donor5 specify that grants or donations must be used in future accountlng perlods, such inwme is deferred. Shop income Thi5 15 included in the accounts when recelvable. It represents monles receivable through shop sales of donated good5. Pa8e 23 contlnued...
AGE UK DERBY & DERBYSHIRE NOTES TO THE FINANaALSTATEMENTS- ¢onllnued FOR THE YEAR ENDEO 31 MARCH 2025 ACCOUNTING POUCIES- contlnued In¢ome Inveslment Income Bank Interest is Included In the Income and expendlture accou t on an accruals basls. Expendlture All expenditure Ss accounted for on an accruals basls and has costs relating to the category. Where costs cannot be directl allocated to actlvltles on a basls conslstent wlth the use of the been classlfled under headlngs that aggregate all allocated to partlcular headlngs they have been sources. Governance costs are those Incurred In connectlon wlth statutory requlrements. e charlty's compllance wlth constltutlonal and Irrecoverable VAT Is allocated where posslble agalnst spec support cost and allocated In the manner stated above. fic cost categorfes, otherwlse It Is treated as a Tanglble flxed assets Depreclatlon Is provlded at the followlng annual rates In ord Ilfe. r to wrlte off each asset ¢)ver Its estlmated usefvl Freehold property Plant and machlnery Flxture5 and flttln Motor vehlcles 25% on cost and 2% on cost 25% on cost 25% on cost 20% on cost sh and $h equlvalents Cash and cash equSvalents Include cash In hand and deposlts h Id at call wlth banks. Taxatlon The charfty Is exempt from corporatlon tsx on Its charltable a Itles. Employee benefits The cost of any unused holiday entitlement Is recoBnlsed In received. Temiination benefits are reco8nised immediately committed to teminate the employment of an employee or t the perlod In whlch the employee's senilces are s an expense when the charlty Is demonstrably provlde termlnatlon benefits, Penslon costs and other post*etirement beneflts The tharitsble company operates a defined contributlon charltable company's pension scheme are charged to the whlch they relate. enslon scheme. Contrlbutlons payable to the tement of Financlal Attlvltles In the perlod to Page 24 continLted...
AGE UK DERBY & DER8Y5HIRE NOTES TO ThE FINANCIAL STATEMENT5. u>rt FOR THE YEAR ENDED 31 MARCH 2025 OONATIONS AND LEGAaES 2025 2024 tyonatlons and ftS 50.954 61.063 OTHER TRADING AcfMllES 2025 2024 Shop inwme 9,334 720,818 INVESTMEKf INCOME 2025 2024 Interest receivable 16,126 12.155 INCOME FROM CHARrrABLE AcfMTIES Infi>mtIOn and advice Health and re Retail L(Kal authority grants and SLA Other income 356.408 281,463 171.301 16,240 3,945 637A71 171,301 16.240 3.945 2025 Total 2024 Total WelEbew¥ Local authorty grants and SLA Other income 279,176 26.008 806,885 335.074 650,298 317,231 7,418 30S,184 7,418 1,141959 967.529 Paee 25 continued...
AGE UK DERBY & DERBYSHIRE NOTES TOTrIE FINANCIALSTATEMENTS. contTnu•d FOR THE YEAR ENOED 31 MARCH 2025 RAISING FUNDS Shop tradln8 ¢05ts 2025 2024 Staff costs Bank charges RenL rates and power Insurance Printin& postage & telephone Repairs and computer costs Sundry costs Travel costs Goods and consumables Professlonal fees Depredatlon Loss on sale of assets Support Costs 335,324 13,333 188,414 14,456 6,990 27.222 13,728 IS,308 5,719 314,173 12,982 171,277 11,473 6,301 32,422 12,024 22.113 2,232 7,421 73 4,900 99,144 116,312 732,041 714,576 CHARrrABLE AcrnimES COST5 Support ¢osts (see note 8) Olrert Tt)t•ls Health and care Information and attrce Infrastrurture Wellbelng 551,585 217,048 24,813 292,448 642,228 252,723 28,883 340,494 35,675 4,070 48,046 1,085,894 178,434 1,264,328 SUPPORT COSTS Head office Governance costs Totals Other trading actlvltles Health and care Information and athryce Infrastructure Wellbein8 99,144 86.386 34.001 3,878 45.790 99,144 90,643 35,675 4,070 48,046 4,257 L674 192 2.256 269.199 8,379 277,578 Paee 26 coniinued...
AGE UK DERBY & DERBYSHIRE NOTES TO ThE FINANCIAL STATEMENTS- conllnued FOR THE YEAR ENDED 31 MARCH 2025 SUPPORT COSTS- ¢ontlnued ACtIty Head office costs Governance costs Ba515 of alloeatlon Support costs allocated on dirert cost bas15 Governance costs allocated on direct Cost basls NEf INCOMV{EXPENDrruRE) Net Incomellexpendlture}1s Stated after Charn{credItIngl. 2025 2024 Depreclatlon - owned assets Deficit on dlsposal of fixed assets 18,803 4,900 18,793 io. TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneratSon or other beneflts for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, •xpenseJ No expenses were pald to the trustees In the current or prevlous year. ii. srAFF COSTS 202S 2024 Wa8es and salaries Social security costs Other penslon costs 1,086,047 59,698 69,246 967,213 50,3S4 63,085 1,214,991 1,080,652 The average monthly number of employees durln8 the year was as follows: 2025 59 30 2024 63 28 Direct charltable actlvlties Ralslng fund5 89 91 No employees recelved emoluments In excess of £60,1)00. Page 27 continued...
AGE UK DERBY & DERBYSHIRE NOTESTO THE FINANCIALSTATEMENTS- contlnued FOR THEYEAR ENDED 31 MARCH 2025 12. COMPARAMVES FOR THE sfATEMENT OF FINANCIALAcnvrr ES Unrestrlcted funds Restritted funds Total funds INCOME AND ENDOWMENTS FROM Donations and le8acies 61,063 61,063 Charltsble artlvltles Health and care Information and advice Infrastructure Retail Wellbelng Support 409,408 171,301 18,398 5,477 117,841 8,149 409,408 171,301 18,398 5,477 354,796 8,149 236,955 Other trndln8 actlvltles Investment Sncome 720,817 12,155 720,818 12,155 Totsl 1,524,609 236,956 1,761,565 EXPENDITURE ON Ralslng funds 710,692 714,S76 Charltable artlvftles Health and care Informatlon and advlce Infrastructure Wellbeln8 Support 418,933 233,838 41,483 159,881 418,933 233,838 41,483 383,494 223,613 Total 1,564,827 227,497 1,792,324 NET INCOMV(EXPENDITURE) 140,218) 9,459 130,759) RECONCILIATION OF FUNDS Total funds brought forward 720,755 720,755 TOTAL FUNDS CARRIED FORWARD 680,537 9,459 689,996 Page 28 continued...
AGE UK OERBY & DERBYSHIRE NOTES TO THE FINANCIAL ATEmENTS. umthued FOR THE YEAR ENDED 31 MARCH 2025 TANGIBLE FIXED ASSErs Plant *KI machinery Motor fittin85 Totals C05r At l April 2024 Additions Disposals 93,833 94.146 9303 20,168 64,240 9.990 {6.000} 272,387 19,293 (6,0(Kll At 31 Marth 2025 93.833 103,449 20,168 68,230 OEPRECIATION At l April 2024 Charge for year Eliminated on disposal 19,619 2,758 89.951 2351 19504 25.646 13,030 {I,1001 154,720 18,803 (1,1001 At 31 March 2025 22,377 92.302 20.168 37,576 172,423 NET BOOK VAWE At 31 March 2025 71.456 11.147 30.654 113,257 At 31 Marth 2024 74214 4,195 38,594 117,667 14. DEBTORS: AMouKfs FAWNG DUE WITHIN ONE YEAR 2025 2024 Trade debtors Other debtors VAT Prepayments and accrued Income 47.210 25.829 8.457 48,023 14,158 24,480 7.325 74999 129.519 120,962 Page 29 contlnued...
AGE UK DERBY & DERBY&IIRE NOTES TO THE FINANaAL STATEMENT5. cortl FOR THE YEAR ENDED 31 MARQI 2025 CREDITORS: AMOUNTS FAWNG WE wmiiN ONE YEAR 2025 2024 Trade creditors Social securlty and other taxes Other creditors Accrued expenses 33,368 10,910 27.848 69,542 33,122 10,892 43,707 56,892 141,668 144,613 16. LEASING AGREEMErirs Mlnimum lease payments under nonrycancellable operntln8 le fall due as follows: 2025 2024 thln one year Between one and fNe years 148.124 188,746 141,403 205,610 336.870 347,013 [rIng the perkMI, lease payrnents recognlsed as an expense t talled £154,364 (2024: £154,113). 17. ANALYS15 OF NET ASSETS 8ETWEEN FUNDS 2025 Total funds 2024 Totsl fvr#Js Un funds fvnds Flxed assets Current assets Current Ilab511tles 113,257 660,224 (122,332) 113.257 749.856 (141,6681 117,667 716,942 {144,613) 89,632 119,336) 651,149 70,296 721,445 689,996 Page 30 continued...
AGE UK DERBY & DEIIBYSMIR NOTES TO THE FINANaALSTATEMENTS- caThtIMd FOR THE YEAR ENDED 31 MARCH 1025 MOVEMENT IN FUNDS Net movement In funds Tran5fer5 between funds At 31.3.25 At 1.4.24 Unrestrlrted lund5 General fund Emergency reserve Staff reserve Buildings reserve Fundralslng Footcare Flrst Taste- projects Flrst Taste- runnln8 Falrfteld Pensloners Daycare Amenlty Help To Move 346,S20 50,000 84,968 100,000 (28,3801 11,732 329,872 so,000 7S,8S9 95,860 (9,1091 (4,1401 16,0311 10,839 (1,9001 6,031 14,602) 2,075 12,075) L234 13,914 20,825 2,075 20,151 21,1)IKI {1,2341 {2341 1,642 16,074 46,161 15,840 42,567 15,236) 680,537 138,5471 9,159 65L149 Restrtcted funds Household Support Grant Falls Preventlon Sep4ice Amber Valley Healthy A8elng 9,459 (300) 43,629 26,667 19,159) 43,629 26,667 9,459 69,996 19,1591 70,296 TofAL FUNDS 689,996 31,449 721,445 Net movement In funds, Induded In the above are as follow5: Incomlng r•sources Resources expended r¥I0rnent In hjnds Unrestrlcted funds General fund Staff reserrfe Bulldings reserve Fundralsin8 F(Jotrare Flrst Taste- projects Falrfleld Pensloners Daycare Amenlty Help To Move 1,299,349 11,327,729) (9.1091 14,1401 115,7411 170,697) 11,900) 13,554) 1966) 150.612) {28,3801 19,1091 14,1401 16,0311 10,839 11,9001 {1,2341 (2341 1.642 9,710 81,536 2,320 732 52,254 1,445,901 {1,484,448) 138,5471 Restrfcted fvnds Household Support Grant Falls Preventlon Servlce Amber Valley Healthy A8eln8 222,507 319,410 40.000 {222,807) {275,781) 113,333) (3CM)I 43,629 26,667 581.917 (511,9211 69.996 TOTAL FUNDS 2,027,818 11.996,3691 31,449 Page 31 contlnued...
AGE UK DERBY& OERBYSHIRE NOTES TOThE FINANaALSTATEMEPITS. con11md FOR THE YEAR ENDED 31 MARCH 2025 18. MOVEMENT IN FUNDS- conllnued Comparatives for movement In funds Net Transfers behve•n funds At IA.23 In lunds 31.3.24 Unrestrlcted funds General fund Emergency reserve Staff reserve Buildings reserve Fundralsing Footcare Flrst Taste- projects Flrst Taste. runnln8 Falrfleld Pensloners Oaycare Amenlty HelpTo Move 136,231) 122,097) 346,520 so,000 84,968 100,1 86.122 11,iS4) 118,686) 13.914 {2.930) 18.686 13.914 20,825 2,075 23,755 1075 {3,411) 3,411 16,069 37,886 16,074 46,161 8,275 720,75S (40.218) 680,537 Household Support Gfant 9.459 9,459 TOTAL FUNDS 720,7S5 (30,759) 689,996 ComparatSve net movement Sn funds. Induded In the above a as follows: Incomlry Resources expended Movement In lunds Unrestrlcted funds General fund Staff reserye Fundraising Footcare F5rst Taste- pmjects Fairfield Pensioners Daycare Amenity Help To Move L387,878 {1.424,109) 11,155) 133,064) {54.489) 12.930) 14.OS9) 11,042) {43,979) 136,2311 11,iyi 118,6861 13,914 12,9301 (3,411) 14,378 68.403 1,047 52,254 8,275 1,524.609 {1.564,827) 140,218) Household Support Grant 236,956 1227,497) 9,459 TOTAL FUNDS I,76165 (1,792,324) 130.759) Page 32 corrtinued...
AGE UK DERBY & DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS- cantlnued FOR THE YEAR ENDED 31 MARCH 2025 MOVEMENT IN FUNDS- ntInUed Emergency reserve Is earmarked by the trustees for potentlal Ilabllltles arlslng out of unexpected c1rcum5tsD, including d05ure costs particularly those whlch may arlse when any of the Charlty's leases have to be temiinated. The amount required v$ reviewed during the year. Staff reserve has been earmarked to mitigate liakn'lities for redundancy or TUPE costs and e55ential cover for key stsff. The amount required was reviewed during the year. Bulldlngs reseNe has been earmarked for the purchase of shop premises, maintenano of properties and dilapidation liabi litles on leases. The amount qUired was reviewed during the year. Footcare aims to deliver Footcare support to people aged S0+. Footcare can contribute to a loss of independence because of foot pain. increased risk of falls and loss of personal dignity. The service will also link users to a wide range of support through the use of the First contact referral system. The servlce expanded from Its ori8inal pllot area and In 2014115 developed to over 20 venues across the County. Flrst Taste- Prolects is the remaining grant fundlng transferred Into the charlty to fund the current projects. rst Taste RunnlnB costs is the balance of funds prevlously held by Flrst Taste eamiarked to cover the admlnlstratlve costs o f the offlce base. Davre Amenlty represents monies raised by the Daycare centres In Bakewell. Hope, and Hulland Ward for additlonal activ Ities for the service use. Help To Move represents funding received to asslst In the delivery of independent housing advice to people aged as well as a small grant support fund to fund one-off costs associated with moving home. Restricted funds Household Support Grant repsents funding that has been provided by the Department of Work and Penslons to support people who are struggling to afford essentials due uncertainly around the cost of living. and affording the baslc s {energy, food and housing). Falb Prevention Servlce is commissioned by Public Health, Oerbyshire County Council and delivers the community falls prevention services for Derbh1re'S Falls Prevention Strategy. The serylce, known as 'Live stronger for Longer, dellvers community based falls prevention exercise. support to care homes to redu falls and short-term speclallst programmes of strength and balance known as Strong and Steadv. Amber Valley Healthy Agelng project is funded by a Public Health grant proBramme mana8ed by Érewash CVS and the projert Is deliVed In partnershlp wlth Amber Valley CVS. The project is scopin8 health a8elng artivltles In the Alfreton area and dellverlng a strateglc plan for the development of healthy a8eing In Amber Valley. Page 33 continued...
AGE UK DERBY & DERBYSHIRE NOTES TOThE FINANCIALSTATEMEPItS. eantlNthd FOR THE YEAR ENDED 31 MARCH 2025 19. RELATED PAKtY DISCLOSURES During the year. the company entered into transartions Lynda Done rrrustee) is a director and her son is a majori v made during the yearand the balan outstanding at Medoc Computers Limited. a company in which shareholder. Purthases of £1.732 (2024: £1.195) year end was £9CIO (2024: £3961. During the year. key management personnel reiVed aggrega cornpensation of £63,706 (2024: £62.970). During the year. donations from trustees totalled £Nil (2024: £ Pa8e 34
AGÉ UK DERBY& DERBYSHIRE DEfAILED STATEMENf OF FINANCIAL ACTMTIES FOR THE YEAR ENDED31 MARCH 2025 2025 2024 INCOME AND ENDOWMENTS Donatlons and legacles Donations and gifts 50,954 61.063 Other trading a¢tivities Shop income 809,334 720,818 Investment income Interest receivable 16,126 12.155 Charltsble actlvltles Local authorlty grants and SLA Other income 806,88S 335,074 650,298 317,231 1,141,959 967,529 Other Income Insurance claim 9,445 Total In£omln8 resources 2,027,818 1,761,56S EXPENDITURE Shop tradlng costs Wages Social securlty Pensions Bank charges Rent, rates and power Insurance Printing, postage & telephone Repalrs and crn)puter costs Sundrycosts Travel costs Goods and consumables Profe55i0nal fees Plant and machinery Motor vehicles Loss on sale of tsngible fixed assets 309,734 12,311 13,279 13.333 188,414 14,456 6,990 27,222 13,728 15,308 5,719 291,393 9,913 12,867 12,982 171,277 11,473 6.301 32,422 12,024 22.1 5.846 2.232 2.351 5,070 1,601 5,902 632,897 598,264 Charitsble acti¥ltles Wages Carried forward 592,226 592.226 461.809 461,809 Thls paBe does not form part ofthe statutory finanaal statements Page 35
AGE UK DERBY & DERBYSHIRE DEfAILED STATÉMErir OF FINANCIALACTNMES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Charftable actlvltles Brou8ht forward Social security Pensions Rent, rates and power Insuran Agency costs Prfntln& postage & telephone Recruitment and training Repairs and computer costs Sundries Professional fees Travel and motor costs Transport Daycare meals Activity costs Irrecoverable VAT Warmer Home Support Grant Household support grants Motor vehicles 592,226 30,737 36,837 18,642 5,435 1,030 11,257 I,iio 15,038 69,942 5,547 34,303 7,512 10,725 18,373 3,772 7,180 209,100 7.128 461,809 22,268 30,078 18,445 3,189 2,780 9,348 278 6,363 57,624 5,140 27,331 6,206 7,182 749 3.108 224,970 7,128 1,085,894 893,996 Support costs Head I)ffi wsts Wages Social security Penslons Rent, rates and power Printin& postage & telephone Recruitment and training Other costs Professional costs Travelling Freehold property Plant and machinery Fixtures and ffttings 184,087 16,650 19,130 2,481 7,462 324 18,350 15.800 743 3,022 750 214,011 18,173 20,140 2,110 465 19,040 5,596 1.196 2,519 1,124 269,199 290,782 GovL)rnance costs Other costs Audit fees 179 8,21XI 199 9,083 8,379 9,282 Total resources expended L996,369 1,792.324 Net Income/{expendlture) 31,449 (30,7591 This page does not fomi part ofthe ststutory nanaal statements Page 36