|||Page||
|---|---|---|---|
|Report ofthe Trustees|1|to|6|
|Report ofthe Independent
Auditors|7|to|10|
|Statement of Financial Activities||||
|Balance Sheet||12||
|Cash Flow Statement||13||
|Notes to the Cash Flow Statement||14||
|Notes to the Financial Statements|15|to|24|
|Detailed Statement of Financial Activities|25|to|26|
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||||||31/3/23|31/3/22|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|fund|funds|funds|
|||Notes|f|6|6|f|
|INCOME AND ENDOWMENTS|FROM||||||
|Donations
and legacies||2|49,563||49,563|33,392|
|Charitable
activities|||||||
|Provision ofcare services|||2,019,794||2,019,794|2,111,177|
|Other trading
activities||3|2,627||2,627|1,401|
|Investment
income||4|21,040||21,040|15,250|
|Total|||2,093,024||2,093,024|2,161,220|
|EXPENDITURE ON|||||||
|Charitable
activities|||||||
|Provision ofcare services|||2,099,756||2,099,756|1,967,125|
|Net gains/(losses)
on investments|||(45,426)||(45,426)|47,356|
|NET INCOME/(EXPENDITURE)|||(52,158)||(52,158)|241,451|
|RECONCILIATION
OF FUNDS|||||||
|Total funds brought forward|||933,698||933,698|692,247|
|TOTAL FUNDS CARRIED FORWARD|||881,540||881,540|933,698|
##
|||||31/3/23|31/3/22|
|---|---|---|---|---|---|
||||Notes|E|f|
|FIXEDASSETS||||||
|Tangible assets|||13|15,156|27,081|
|Investments|||14|562,698|608,124|
|||||577,854|635,205|
|CURRENT ASSETS||||||
|Debtors|||15|148,373|148,534|
|Cash at bank|and in hand|||453,445|533,027|
|||||601,818|681,561|
|CREDITORS||||||
|Amounts
falling due within one year|||16|(298,132)|(383,068)|
|NET CURRENT ASSETS||||303,686|298,493|
|TOTAL ASSETS LESSCURRENT LIABILITIES||||881,540|933,698|
|NET ASSETS||||881,540|933,698|
|FUNDS|||19|||
|Unrestricted|funds:|||||
|General fund||||707,055|759,213|
|Designated|funds|||172,000|172,000|
|Designated|fund - Bereavement|and Emotional||2,485|2,485|
|Support||||||
|||||881,540|933,698|
|TOTAL FUNDS||||881,540|933,698|
##
||||||31/3/23|31/3/22|
|---|---|---|---|---|---|---|
|||||Notes|E|E|
|Cash flows from operating||activities|||||
|Cash generated
from operations|||||(98,577)|311,582|
|Net cash|(used in)/provided|by operating||activities|(98,577)|311,582|
|Cash flows from investing||activities|||||
|Purchase|oftangible fixed|assets|||(2,045)|(5556)|
|Purchase|offixed asset investments|||||(145,000)|
|Interest received|||||1,439|35|
|Dividends|received||||19,601|15,215|
|Net cash|provided
by/(used|in) investing||activities|18,995|(135,306)|
|Change in cash and cash equivalents|||in the||||
|reporting|period||||(79,582)|176,276|
|Cash and|cash equivalents|at the beginning|||||
|ofthe reporting
period|||||533,027|356,751|
|Cash and|cash equivalents|at the end|ofthe||||
|reporting|period||||453,445|533,027|
##
##
|RECONCILIATION
OF NET (EXPENDITURE)/INCOME|RECONCILIATION
OF NET (EXPENDITURE)/INCOME|RECONCILIATION
OF NET (EXPENDITURE)/INCOME|RECONCILIATION
OF NET (EXPENDITURE)/INCOME|RECONCILIATION
OF NET (EXPENDITURE)/INCOME|TO NET CASH|FLOW FROM|OPERATING ACTIVITIES|OPERATING ACTIVITIES||
|---|---|---|---|---|---|---|---|---|---|
||||||||31/3/23|31/3/22||
||||||||f||E|
|Net (expenditure)/Income|||for the reporting|period|(as per the|||||
|Statement of Financial Activities)|||||||(52,158)|241,451||
|Adjustments
for:||||||||||
|Depreciation
charges|||||||13,970||14,400|
|Losses/(gain)
on investments|||||||45,426||(47,356)|
|Interest received|||||||(1,439)||(35)|
|Dividends
received|||||||(19,601)||(15,215)|
|Decrease in debtors|||||||161|103,085||
|(Decrease)/increase|in creditors||||||(84,936)||15,252|
|Net cash (used in)/provided|||by operations||||(98,577)|311,582||
|ANALYSIS OF CHANGES||IN|NET FUNDS|||||||
|||||||At 1/4/22|Cash flow|At|31/3/23|
|||||||E|E||E|
|Net cash||||||||||
|Cash at bank and in hand||||||533,027|(79,582)|453,445||
|||||||533,027|(79,582)|453,445||
|Total||||||533,027|(79,582)|453,445||
##
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##
|Short leasehold|over the remaining|life ofthe lease|
|---|---|---|
|Plant and machinery|25% on cost||
|Fixtures and fittings|20% on cost||
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##
|2.|DONATIONS|A|ND LEGAC|IES|||
|---|---|---|---|---|---|---|
||||||31/3/23|31/3/22|
||||||f|E|
||Donations||||3,489|6,293|
||Grants||||42,126|23,959|
||Other||||3,948|3,140|
||||||49,563|33,392|
||Grants received, included|||in the above, are as follows.|||
||||||31/3/23|31/3/22|
||||||E|E|
||Job Retention||Scheme grants|||2,296|
||Making Carers||Count||42,126|21,663|
||||||42,126|23,959|
|3.|OTHER TRADING ACTIVITIES||||||
||||||31/3/23|31/3/22|
||||||f|f|
||Fundraising|events|||2,627|1,401|
|4.|INVESTMENT||INCOME||||
||||||31/3/23|31/3/22|
||||||E|E|
||Other fixed|asset invest - Fll|||19,601|15,215|
||Deposit account interest||||1,439|35|
||||||21,040|15,250|
##
##
|INCOME FROM CHARITABLE ACTIVITIES|INCOME FROM CHARITABLE ACTIVITIES|INCOME FROM CHARITABLE ACTIVITIES|INCOME FROM CHARITABLE ACTIVITIES||||
|---|---|---|---|---|---|---|
||||||31/3/23|31/3/22|
||||Activity||E|E|
|Income from|provision of||||||
|services|||Provision of care services||2,019,794|2,111,177|
|CHARITABLE|ACTIVITIES COSTS||||||
|||||Direct|Support||
|||||Costs (see|costs (see||
|||||note 7)|note 8)|Totals|
|||||f|f|E|
|Provision of|care services|||2,077,619|22,137|2,099,756|
|DIRECT COSTS||OF CHARITABLE|ACTIVITIES||||
||||||31/3/23|31/3/22|
||||||E|6|
|Staff costs|||||1,778,912|1,670,367|
|Insurance|||||13,590|14,147|
|Light and heat|||||9,316|6,304|
|Telephone|||||24,677|22,815|
|Postage and|stationery||||7,476|6,344|
|Sundries|||||13,936|16,112|
|Rent and room||hire|||42,823|38,687|
|Repairs and|maintenance||||5,169|6,563|
|Clea ning|||||3,888|4,169|
|Computer
repairs and maintenance|||||43,693|54,820|
|Advertising|incl, staff recruitment||||9,454|12,014|
|Training|||||17,116|10,738|
|Motor and travel expenses|||||74,289|51,517|
|Bad debts|||||83|1,788|
|Legal and professional|||||15,145|8,659|
|Management
Bank charges||development|||1,664
2,418|668
2,339|
|Depreciation|||||13,970|14,400|
||||||2,077,619|1,942,451|
##
##
##
|||||||Governance|
|---|---|---|---|---|---|---|
|||||||costs|
|||||||E|
|Provision|of|care services||||22,137|
|Support|costs, included||in|the above, are as follows:|||
||||||31/3/23|31/3/22|
||||||Provision||
||||||of care|Tota
I|
||||||services|activities|
||||||E|E|
|Auditors'|remuneration||||7,350|6,683|
|National|Care Standard||Registration||8,637|11,841|
|Association||ofCarers Trust||Fee|6,150|6,150|
||||||22,137|24,674|
|NET INCOME/(EXPENDITURE)|||||||
|Net income/(expenditure)||||is stated after charging/(crediting)'.|||
||||||31/3/23|31/3/22|
||||||E|E|
|Auditors'|remuneration||||7,350|6,683|
|Depreciation||-owned assets|||13,970|14,401|
##
##
##
##
|STAFF|COSTS|||
|---|---|---|---|
|||31/3/23|31/3/22|
|||f|E|
|Wages|and salaries|1,661,448|1,565,820|
|Social|security costs|93,672|81,298|
|Other|pension costs|23,792|23,249|
|||1,778,912|1,670,367|
|||31/3/23|31/3/22|
|---|---|---|---|
|Care Services||113|99|
|Management|and Administration|22|18|
|Emergency|Service|4|4|
|||139|121|
##
|COMPARA|TIVES FOR THE STA|TEMENT OF FINANCIAL|ACTIVITIES|||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Tote
I|
||||funds|fund|funds|
||||E|E|E|
|INCOME AND ENDOWMENTS||FROM||||
|Donations|and legacies||33,392||33,392|
|Charitable|activities|||||
|Provision ofcare services|||2,111,177||2,111,177|
|Other trading
activities|||1,401||1,401|
|Investment|income||15,250||15,250|
|Total|||2,161,220||2,161,220|
|EXPENDITURE ON||||||
|Charitable|activities|||||
|Provision|ofcare services||1,967,125||1,967,125|
|Net gains|on investments||47,356||47,356|
##
##
##
##
##
##
|||||Unrestricted|Restricted|Tota
I|
|---|---|---|---|---|---|---|
|||||funds|fund|funds|
|||||E|6|6|
|NET INCOME||||241,451||241,451|
|RECONCILIATION|OF FUNDS||||||
|Total funds brought||forward||692,247||692,247|
|TOTAL FUNDS CARRIED FORWARD||||933,698||933,698|
|TANGIBLE FIXED|ASSETS||||||
||||||Fixtures||
||||Short|Plant and|and||
||||leasehold|machinery|fittings|Totals|
||||E|E|6|6|
|COST|||||||
|At 1stApril 2022|||35,932|32,243|8,731|76,906|
|Additions|||||2,045|2,045|
|At 31st March 2023|||35,932|32,243|10,776|78,951|
|DEPRECIATION|||||||
|At 1st April 2022|||23,212|21,202|5,411|49,825|
|Charge for year|||7,186|4,833|1,951|13,970|
|At 31st March 2023|||30,398|26,035|7,362|63,795|
|NET BOOK VALUE|||||||
|At 31st March 2023|||5,534|6,208|3,414|15,156|
|At 31st March 2022|||12,720|11,041|3,320|27,081|
|FIXEDASSET INVESTMENTS|||||||
|||||||Listed|
|||||||investments|
|||||||6|
|MARKET VALUE|||||||
|At 1stApril 2022||||||608,124|
|Revaluations||||||(45,426)|
|At 31st March 2023||||||562,698|
|NET BOOK VALUE|||||||
|At 31st March 2023||||||562,698|
|At 31st March 2022||||||608,124|
##
##
##
##
||||||Listed|
|---|---|---|---|---|---|
||||||investments|
||||||E|
|Valuation|in 2021||||46,747|
|Valuation|in 2022||||47,356|
|Valuation|in 2023||||(45,426)|
|Cost|||||514,021|
||||||562,698|
|DEBTORS:AMOUNTS||FALLING DUE WITHIN ONE YEAR||||
|||||31/3/23|31/3/22|
|||||f|E|
|Trade debtors||||124,757|126,848|
|Other debtors|||||63|
|Prepayments||||17,201|16,982|
|Accrued|income|||6,415|4,641|
|||||148,373|148,534|
|CREDITORS'.AMOUNTS|||FALLING DUE WITHIN ONE YEAR|||
|||||31/3/23|31/3/22|
|||||E|E|
|Trade creditors||||9,669|8,945|
|Social security and other|||taxes|9,779|10,800|
|Other creditors||||2,379|24,459|
|Wages control account||||93,234|90,136|
|Accruals||||11,300|16,709|
|Deferred|income|||171,771|232,019|
|||||298,132|383,068|
##
##
||||||31/3/23|31/3/22|
|---|---|---|---|---|---|---|
||||||E|E|
|Within one year|||||24,000|24,000|
|Between one|and five years||||8,000|32,000|
||||||32,000|56,000|
|ANALYSIS OF|NET ASSETS BETWEEN FUNDS||||||
||||||31/3/23|31/3/22|
||||Unrestricted|Restricted|Total|Tota
I|
||||funds|fund|funds|funds|
||||E|E|E|E|
|Fixed assets|||15,156||15,156|27,081|
|Investments|||562,698||562,698|608,124|
|Current assets|||601,818||601,818|681,561|
|Current
liabilities|||(298,132)||(298,132)|(383,068)|
||||881,540||881,540|933,698|
|MOVEMENT|IN|FUNDS|||||
||||||Net||
||||||movement|At|
|||||At 1/4/22|in funds|31/3/23|
|||||E|E|E|
|Unrestricted|funds||||||
|General fund||||759,213|(52,158)|707,055|
|Designated
funds||||172,000||172,000|
|Designated
fund||- Bereavement|and||||
|Emotional
Support||||2,485||2,485|
|||||933,698|(52,158)|881,540|
|TOTAL FUNDS||||933,698|(52,158)|881,540|
|Net movement||in funds, included|in the above are as follows:||||
||||Incoming|Resources|Gains and|Movement|
||||resources|expended|losses|in funds|
||||E|E|E|E|
|Unrestricted|funds||||||
|General
fund|||2,093,024|(2,099,756)|(45,426)|(52,158)|
|TOTAL FUNDS|||2,093,024|(2,099,756)|(45,426)|(52,158)|
##
##
||||||Net||
|---|---|---|---|---|---|---|
||||||movement|At|
|||||At 1/4/21|in funds|31/3/22|
|||||6|E|E|
|Unrestricted||funds|||||
|General fund||||517,014|242,199|759,213|
|Designated||funds||172,000||172,000|
|Designated
Emotional|fund - Bereavement
Support||and|3,233|(748)|2,485|
|||||692,247|241,451|933,698|
|TOTAL FUNDS||||692,247|241,451|933,698|
|Comparative
net|movement
in f|unds, includ|ed
in the above are|as follows.|||
|---|---|---|---|---|---|---|
||||Incoming|Resources|Gains and|Movement|
||||resources
E|expended
E|losses
E|in funds
f|
|Unrestricted
funds|||||||
|General fund|||2,161,968|(1,967,125)|47,356|242,199|
|Designated
fund
—Bereavement
Emotional
Support||and|(748)|||(748)|
||||2,161,220|(1,967,125)|47,356|241,451|
|TOTAL FUNDS|||2,161,220|(1,967,125)|47,356|241,451|
|A current y|e|ar 12|months
and p|rior year 12 months
|combined
position
is as follow|s:||
|---|---|---|---|---|---|---|---|
|||||||Net||
|||||||movement|At|
||||||At 1/4/21|in funds|31/3/23|
||||||E|6|E|
|Unrestricted||funds||||||
|General
fund
Designated
funds|||||517,014
172,000|190,041|707,055
172,000|
|Designated
Emotional|fund-
Support||Bereavement|and|3,233|(748)|2,485|
||||||692,247|189,293|881,540|
|TOTAL FUNDS|||||692,247|189,293|881,540|
##
##
||||||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|---|---|---|---|
||||||resources|expended|losses|in funds|
||||||E|f|E|f|
|Unrestricted||funds|||||||
|General
fund|||||4,254,992|(4,066,881)|1,930|190,041|
|Designated||fund-|Bereavement|and|||||
|Emotional|Support||||(748)|||(748)|
||||||4,254,244|(4,066,881)|1,930|189,293|
|TOTALFUNDS|||||4,254,244|(4,066,881)|1,930|189,293|
##
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##
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##
|||31/3/23|31/3/22|
|---|---|---|---|
|||E|E|
|INCOME AND ENDOWMENTS||||
|Donations
and legacies||||
|Donations||3,489|6,293|
|Grants||42,126|23,959|
|Other||3,948|3,140|
|||49,563|33,392|
|Other trading
activities||||
|Fundraising
events||2,627|1,401|
|Investment
income||||
|Other fixed asset invest|—Fll|19,601|15,215|
|Deposit account interest||1,439|35|
|||21,040|15,250|
|Charitable
activities||||
|Income from provision ofservices||2,019,794|2,111,177|
|Total incoming
resources||2,093,024|2,161,220|
|EXPENDITURE||||
|Charitable
activities||||
|Wages||1,661,448|1,565,820|
|Social security||93,672|81,298|
|Pensions||23,792|23,249|
|Insurance||13,590|14,147|
|Light and heat
Telephone||9,316
24,677|6,304
22,815|
|Postage and stationery
Sundries||7,476
13,936|6,344
16,112|
|Rent and room hire||42,823|38,687|
|Repairs and maintenance||5,169|6,563|
|Cleaning
Computer
repairs and maintenance
Advertising
incl. staff recruitment
Training
Motor and travel expenses||3,888
43,693
9,454
17,116
74,289|4,169
54,820
12,014
10,738
51,517|
|Bad debts||83|1,788|
|Legal and professional
Carried forward||15,145
2,059,567|8,659
1,925,044|
##
|||31/3/23|31/3/22|
|---|---|---|---|
|||E|E|
|Charitable
activities||||
|Brought forward||2,059,567|1,925,044|
|Management
development||1,664|668|
|Bank charges||2,418|2,339|
|Depreciation
oftangible fixed assets||13,970|14,400|
|||2,077,619|1,942,451|
|Support costs||||
|Governance
costs||||
|Auditors'
remuneration||7,350|6,683|
|National
Care Standard|Registration|8,637|11,841|
|Association
of Carers Trust Fee||6,150|6,150|
|||22,137|24,674|
|Total resources expended||2,099,756|1,967,125|
|Net (expenditure)/income||(6,732)|194,095|