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2022-03-31-accounts

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Company registration number: 03639406 Charity registration number: 1072394

AGE UK NORTHUMBERLAND

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 March 2022

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Age UK Northumberland

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 12
Independent Auditors' Report 13 to 16
Statement of Financial Activities 17
Statement of Financial Activities 18
Balance Sheet 19
Statement of Cash Flows 20
Notes to the Financial Statements 21 to 40

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Age UK Northumberland

Reference and Administrative Details

Trustees P J Grahamslaw A S Brindle S C Milliken (resigned 4 March 2022) A Marsh (resigned 30 March 2022) A A Kidd R M Francis L Brydon (resigned 30 March 2022) D Allison (appointed 17 August 2021) R McEvoy A Reynolds (appointed 30 March 2022) Key Management Personnel A Whyte, Chief Executive S Turner, Head of Finance D Davies, Registered Manager (Homecare) Registered Office The Round House Lintonville Parkway Ashington Northumberland NE63 9JZ The charity is incorporated in England and Wales. Company Registration Number 03639406 Charity Registration Number 1072394 Bankers Unity Trust Bank plc 4 Brindley Place Birmingham B1 2JB The Co-operative Bank plc 84-86 Grey Street Newcastle upon Tyne NE1 6BZ Auditor Azets Audit Services Senior Statutory Auditor Bulman House Regent Centre Gosforth Newcastle upon Tyne NE3 3LS

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Age UK Northumberland

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 March 2022.

Structure, governance and management

Nature of governing document

Age UK Northumberland was established in September 2010 and is a brand partner of Age UK England, however the organisation has been in existence since the 1950’s.

Age UK Northumberland is a company limited by guarantee and is a registered charity with the Charity Commission. It owns the one and only share of Age UK Northumberland Trading Ltd, which as of 1 April 2020, has remained dormant. The company is operated by a Board of Trustees. The powers, duties and responsibilities of the Board of Trustees are laid down in the Memorandum and Articles of Association of the company.

Age UK Northumberland aims to promote the well-being of older people in and around Northumberland. It is the ambition of Age UK Northumberland that everyone in later life:

Recruitment and appointment of trustees

Applications to become a Trustee are welcomed from any individual who can empathise with the objectives of Age UK Northumberland. Applicants are given full details of the charity and an outline of what is expected of them in their role as a Trustee. They are then interviewed and Trustees are appointed at the Annual General Meeting (AGM) for a period of three years, with an option to extend by up to three more years. The Board of Trustees has the power to co-opt Trustees between AGM’s but the co-opted Trustee must submit themselves to election at the next AGM.

Induction and training of trustees

Newly appointed Trustee undertake a full induction programme including DBS checks. All Trustees operate in a voluntary capacity and receive no benefits from the Charity. All expenses re-claimed from the charity are set out in the financial statements.

Arrangements for setting key management personnel remuneration

The board, who give their time freely, and did not receive any remuneration in the year, have identified the Key Management Personnel (KMP) of the charity, as noted in the Reference and Administration section. Together with the Board, these KMP are those in charge of directing and controlling, running and operating the activities of the charity on a day to day basis. The pay of the KMP is reviewed annually and normally increased in accordance with average earnings. The trustees benchmark against pay levels of other charities and similar organisations within the sector and the region. Pay levels are set using this information together with the budget and forecast information, ensuring that the charity can afford any proposed increases. The Board then agree any uplift to remuneration.

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Age UK Northumberland

Trustees' Report

Organisational structure

The Board of Trustees sets the policy, strategy, direction and governance of the charity. Board meetings take place monthly or quarterly depending on the needs of the charity. Operationally the charity is divided into two services - Home Care, care services provided within the home, and Charitable Services, funded projects to support older people such as Information, Advice and Befriending. The Board is supported by a Sub Committee for each of these services whose members comprise of a minimum of two trustees, in addition to other advisors by invitation.

It is through these Sub-Committees that the Senior Leadership Team engage with Trustees in a constant conversation about current performance and the implications of external factors that may impact the charities sustainability and ability to meet its Objects. The day to day operations of the Charity are delegated to The Chief Executive who is supported by the senior leadership team, ensures the smooth running of all aspects of the Charity.

Risk and Risk Management

The Board of Trustees continuously assesses all types of risk to the organisation. The strategic risk register is reviewed at each Board meeting and is an integral part of the strategic planning review process as part of Age UK Northumberland’s governance arrangements. This is supplemented by a number of operation risk registers by the Sub-Committees.

The Board receive periodic risk and audit assessments from appropriate external bodies to support its risk management. This includes Age UK Quality Assurance, Health & Safety, Age UK Homecare, Grant Impact Assessments, Investors in People and appropriate regulatory bodies.

Employment of disabled persons

Age UK Northumberland welcomes applications for employment from all prospective employees regardless of disabilities. Age UK Northumberland is committed to developing practices that not only meet the requirements of equalities legislation but which actively promote equality of opportunity and maximise the abilities, skills and experience of all employees. This includes ensuring that employees are managed in an inclusive way, taking into account individual differences and giving employees the confidence to disclose a disability should they so wish. If an employee discloses that they have a disability, we will engage in a discussion with them to determine training, specialist technology or equipment, for example. In deciding what is reasonable, the practicalities and resources available to Age UK Northumberland should be taken into account.

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Age UK Northumberland

Trustees' Report

Objectives and activities

Objects and aims

The objects, for which AUKN is established, are stated in the Memorandum of Association 2010 and are as follows:

To promote the following purposes for the benefit of the public and for older people in and around Northumberland:

• Preventing or relieving sickness, disease or suffering in older people (whether social, mental or physical)

• Promoting the human rights of older people in accordance with the European Declaration of Human Rights

• Assisting older people in need by reason of ill-health, disability, financial hardship, social exclusion or other disadvantage and;

• Such other charitable purposes for the benefit of older people as the Trustees may from time to time decide

There are no restrictions specified in the Memorandum and Articles of Association other than the geographical restriction and the fact that its activities must be for the benefit of ‘elderly people’. The reference to Northumberland refers to the administrative County of Northumberland.

We have referred to the guidance contained in the Charity Commissions general guidance on public benefit when reviewing our aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set. All strategic objectives are linked to the aims and values as set out in the Memorandum of Articles.

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Age UK Northumberland

Trustees' Report

When you engage with Age UK Northumberland, we pride ourselves on delivering against our Brand Promise - To support, enable and inspire the local community to age well, empowering older people to thrive.

The core Organisational Principles (our underlying DNA) upon which we govern and make our decisions shall focus on:

• Deliver Information and Advice Services that meet the needs of the most vulnerable older members of our local community regardless of funding source

• Be a self-sustaining organisation by raising funds and generating income through trading activities for the purposes of delivering charitable services free to older people in need

• Use a geographical asset-based approach to work in partnership with others in the delivery of care and support to older people within our local community

• Become a key partner in improving outcomes for older people and as influencers of policy

• Be the trusted provider of choice for older people, in delivering person centred, flexible, accessible and equitable services that meet the needs of our local community, whilst building our knowledge base

• Recruit, develop and value our team of volunteers, staff and trustees who when working effectively together will continuously improve our services for older people

Our strategic objectives are:

  1. Deliver person centred services

  2. Improve health & wellbeing of older people in our communities

  3. Reduce Loneliness - our ultimate goal is to eliminate unwanted loneliness

  4. Be the first port of call and trusted advisor - for all matters relating to older people in Northumberland

  5. Protect and promote older people's rights

During 2021/2022 the organisation continued to progress in line with the strategic plan, ensuring that the needs of older people living in Northumberland were met.

As we enter 2022/23 our Strategic Plan focuses on the opportunities for development and widening our accessibility across the County. Seeking to eradicate unwanted loneliness and making a measurable social impact in our community.

2021/22 Performance

During 2021/22 the Board continued to pursue the strategy formulated at the end of 2017, albeit adapting services to the challenges that arose as our community began to exit the pandemic.

National demographics continue to show the older population of Northumberland increasing by over 33% by 2036 resulting in even greater need for our services, in particular, tackling loneliness, dementia, advocacy, welfare, health & wellbeing and homecare.

The Covid pandemic has impacted considerably on the economic, social and health conditions facing older people and our communities. This has resulted in greater pressure placed on our charity due to greater competition for grants & funds, changes in minimum wage and travel time affecting our wage bill, increased competition for each charitable donations, battle for talent across all our services, changes in legislation, training and quality standards.

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Age UK Northumberland

Trustees' Report

Our ongoing re-structuring continued during 2021-2022 resulting in a positive end to the financial year.

Having already come a long way towards completing our transition back to long term sustainable operations we ended the financial year in a much stronger position both financially and operationally, having invested time and resources in developing and reviewing protocols to ensure that our staff and clients are kept safe. We have seen the volume of care provided, our income stream and ability to generate a small surplus improve and we are optimistic that this will continue into 2022/2023.

During the 2021/2022 financial year we began to see the positive impact of our strong leadership team which has resulted in increased focus on operational and financial performance, business growth, employee engagement and customer service.

The development of services is at the core of achieving our ambitions. We maintained our focus on delivering tailored services and continued to listen to our client base working collaboratively with our wider Age UK colleagues, experts, sub-contractors, volunteers, partners (including Ageing Well Network, The Older Persons pathway, MIND, Wildlife Trust, Parish Councils, Community led organisations, Corporate Businesses) and wider stakeholders.

Increasing our visibility and encouraging greater support from our wider community has been key during the year and we have continued to invest in our marketing and corporate engagement activities.

Our staff and volunteers went above and beyond in their contribution to the support the needs of older people across Northumberland.

The restructuring of our leadership team completed in March 2022 with the appointment of a Chief Executive, who is responsible for overseeing and co-ordinating the operations of our Homecare and Charitable Services arms of the business.

Despite the challenges that the pandemic brought during 2021/2022 we are proud to have continued to have a considerable impact within our older community across Northumberland.

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Age UK Northumberland

Trustees' Report

Age UK Northumberland Achievement in 2020/2021

The key highlights are:

• Our Information and Advice Team recorded 4,950 with contacts with 1,284 clients assisting and supporting them in welfare benefits and funding applications worth £1.175 million of welfare benefits that otherwise not have been claimed.

• 78 clients with 85 issues accessed our Advocacy team We are delighted to say that despite the challenges that the pandemic brought during 20210/20221 we are proud to have continued to have a considerable impact within our older community across Northumberland.

• Hosted an online event to celebrate the outstanding contribution our volunteers make to our organisation and community

• Volunteers donated 15,744 hours of support in delivering services for older people

• Continued to provide meals on wheels and home checks for those clients who would have otherwise attended our day services

• Created and distributed 5,000 activity packs, craft parcels and 3,000 exercise DVDs to help keep people entertained and provide health and wellbeing advice and encouragement during the winter months.

• Made over 5,000 friendship and welfare calls to clients who were lonely and isolated.

• Created 30 online exercise classes to encourage and motivate our clients to keep moving during lockdown.

• Relaunched over 30 face-to-face exercise classes across the county and ran a series of zoom and face to face classes specifically for older people who had lost strength and confidence moving around

• Reached out to our community through social media campaigns, sharing health and wellbeing advice exercises to keep moving, and reminding people that we are here to help.

• Attracted funding from several key grants holders in order to fund our charitable services work.

• Our teams continued to provide our services throughout lockdown, adjusting their way of working to fit with national guidelines - we are incredibly proud and grateful for the unwavering commitment and support that all of our teams showed Age UK Northumberland and our clients.

Fundraising disclosures

During 2021/22 the charity did not use a professional fundraiser or commercial participator to raise funds. Any monies raised direct from the public follows all guidelines set out by the Charity Commission and UK law in every respect. We respect the privacy and contact preferences of all public donors.

Public benefit

The trustees have referred to the guidance in the Charities Commission’s general guidance on public benefit when reviewing the aims and objectives in planning future activity. The charitable objectives are set out to ensure clear and demonstrable public benefit.

Age UK Northumberland aims to improve the quality of lives for older people within the county.

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Age UK Northumberland

Trustees' Report

Our Homecare services provide high quality health and social care for people in their homes, for example help with dressing, washing and managing the home. This ensures people to remain independent in the place that they are most comfortablefor as long as they wish/ are able. We consult with people in planning what they need and help them to enjoy life, feel valued and for some we provide their only regular contact with the outside world.

Our Day Care services and Lunch Clubs unfortunately remained closed as a result of the continued spikes in Covid. We did however, put in place a meals on wheels and check in service for our Day Care clients and provided activity packs and food parcels to help keep them entertained and maintain their wellbeing.

The Information and Advice team provided free confidential advice to over 1,000 older people on a wide range of issues. These include state benefits – our team secured over £1.175m in annualised benefits for older people in 2021/22, finding appropriate accommodation and care services, Will writing, staying warm and safe at home, social activities, falls prevention and future life planning advice.

All of our advice services enable people tomake decisions that affect their well-being, rights and enjoyment of life based on independent information.

Our Social Fridays gradually returned, welcoming new and old members to our groups and have continued to grow in participation. For those clients who have been less confident to return to social settings, we continued to provide weekly welfare calls and deliveries of activity pack, exercise DVDs and crafts.

We offer a Non-Statutory Advocacy service that aims to empower people to have their voice heard on issues that are important to them, to ensure that their views and wishes are genuinely considered and to defend and secure their rights. It reduces peoples’ anxiety and gives them a voice in decisions that affect their lives. The advocacy service fills the gaps for older vulnerable people who do not have a statutory right to advocacy support.

The Health and Wellbeing team reintroduced over 30 face to face classes across the county, several zoom groups and facilitated the delivery of a portfolio of online short classes. At the beginning of 2022, the team was expanded to create the NHS How Fit Project, working with local care homes to increase residents’ strength, balance and mobility.

A Bereavement Support and Counselling Service was introduced across the county to provide 12 weeks of counselling support to people who have lost a loved one.

MCST Dementia Groups were launched to help people living with mild to moderate dementia improve their mood, mental health and cognitive function through a range of activities and peer support and interaction. The group also aims to support the carers of our members, providing peer support and access to our support services.

Our Volunteers provide a priceless contribution to our ability to support older people across the county and we aim to ensure that they also benefit from learning new skills, socialising and having fun. Many of our services rely on our excellent team of volunteers.

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Age UK Northumberland

Trustees' Report

The role of volunteers in Age Northumberland

During 2021/22 our volunteers returned to The Round House, Ashington, to support our service delivery – Information and Advice, Admin, Social Groups, Friendship Line, Reception, Exercise Classes and continued to support us with delivery of activity packs and support at events.

Volunteers accounted for 15,744 hours of time over the year, the equivalent of £155,865 at Living Wage.

Going concern

The charity meets its day to day working capital requirements through cash generated from operations.

The charity's forecasts and projections for the next twelve months show that the charity should be able to continue in operational existence for that period, taking into account possible changes in trading performance. This also considers the effectiveness of available measures to assist in mitigating the impact.

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Age UK Northumberland

Trustees' Report

Financial review

Policy on reserves

Age UK Northumberland‘s reserves amounted to £772,432 at 31 March 2022, of which £129,724 were restricted funds. The organisation recognises that the restricted funds are monies held subject to specific conditions set by the donor or funder.

The Trustees have examined the requirements of the Charity to identify free reserves in accordance with the definition included within the charity statement of recommended practice (SORP).

Free reserves are calculated as unrestricted reserves that are freely available and are the net current assets of the charity, excluding any funds relating to restricted funds. As at 31 March 2022 free reserves are calculated as totalling £259,306 (2021 - £270,434).

The Trustees recognise that the free reserves at 31 March 2022 fall below their aim of holding a minimum of six months running costs should there be an interruption in any of its funding sources. The charity’s annual budgeting and forecasting processes include financial targets that support a gradual replenishment of the charity’s reserves. However the continued impact of the coronavirus pandemic, in particular the rising cost of employment and recruitment of care staff has hindered that journey during this financial year. In January 2022 the charity signed up to Northumberland Council’s initiative to implement the, then proposed,30ncrease in National Living Wage early. This meant we were able to ensure our staff received the April 2022 National Living Wage, as a minimum, throughout the winter period. Since then we have joined the Council’s Wage Support Scheme which means our salaries, from April 2022, reflect the Real Living Wage as set out by the Real Living Wage Foundation.

The charity is committed to continually reviewing its income streams and cost base to ensure it balances the need to hold free reserves, meet an increasing need for existing and new services and to ensure we provide competitive remuneration to our staff.

Over the years the organisation has been fortunate in receiving various legacies, donations and grants to finance some of its activities. These are usually given for specific purposes and are treated as restricted funds in the financial statements. The movement in these funds during the financial year to 31 March 2022 can be seen in the financial statements. Further details on the restricted funds created by donations and legacies can be found at Note 20 to these accounts.

Investment policy and objectives

In accordance with the Memorandum of Articles the Board of Trustees is empowered to invest monies not immediately required for the charity's own purposes in such investments, securities or property that it deems fit, provided that the Board seeks written expert advice from a person of standing who is authorised to give investment advice under the Financial Services Act 1986 or other relevant legislation.

The Trustees currently feel that the level of reserves held is not sufficient to hold long term investments however the current strategy is to hold reserves on short term deposits, managing the best possible return despite interest rates being low.

This investment policy will continue to be reviewed by the Board during 2022/23.

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Age UK Northumberland

Trustees' Report

Plans for future periods

Aims and key objectives for future periods

At their meeting in September 2022 the trustees reviewed and agreed the future strategy for the charity and in particular how our organisation will support older people across Northumberland as we exit the coronavirus pandemic and, what services may be required in response to the cost of living crisis. As a charity the complexities of our geography bring with it challenges and varying needs from our clients. During 2022/23 a clear focus on what the needs are across the county will be a focus, utilising Community hubs to ensure accessibility to our services for all. The well documented Cost of Living Crisis facing all is anticipated to have a particular on older people many of who live on fixed incomes. As such charitable response will be reflective of this new and deeply worrying crisis for many.

The charity acknowledges that its greatest strength is its people, both employees and volunteers. A focused people plan will be developed and implementation commenced during this financial year. During the pandemic, for obvious reasons of safety, engagement with both staff and our customers was hindered and largely remote, such as the use of feedback surveys and other electronic means. It is the trustees intention that 22/23 will include in particular, a focus on greater face to face engagement with both customers, stakeholders and our staff & volunteers.

Key initiatives already planned include :

• Opening a further two social groups and three dementia groups in the county

• Following the Age UK Northumberland Platinum Jubilee celebration in June 22 which brought together our older people with volunteers who have supported them during the pandemic, we plan to hold more face to face social gatherings

• We hope to host a fundraising event in order to build awareness and engage with local businesses, partners and the community

• We are investing in our employee team with individual training and development plans to ensure that we support their training and mental health needs

• Introduction of CareFriends, a ‘refer a friend’ service, to incentivise our staff to support our recruitment process

• Continue to build awareness and reputation at the voice of expertise and support for older people across the county

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Age UK Northumberland

Trustees' Report

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Age UK Northumberland for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

Reappointment of auditor

Azets Audit Services Limited, trading as Azets Audit Services, were appointed auditor to the company following their acquisition of the trade of Tait Walker LLP, trading as MHA Tait Walker, on 1 May 2022.

In accordance with section 485 of the Companies Act 2006, a resolution for the re-appointment of Azets Audit Services as auditors of the charity is to be proposed at the forthcoming Annual General Meeting.

The annual report was approved by the trustees of the charity on 16/12/2022 .................... and signed on its behalf by:

David Allison 16 Dec 2022 16:33:58 GMT (UTC +0) ......................................... D Allison Trustee

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Age UK Northumberland

Independent Auditor's Report to the Members of Age UK Northumberland

Opinion

We have audited the financial statements of Age UK Northumberland (the 'charity') for the year ended 31 March 2022, which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out in note to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements were authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

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Age UK Northumberland

Independent Auditor's Report to the Members of Age UK Northumberland

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities (set out on page 12), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

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Age UK Northumberland

Independent Auditor's Report to the Members of Age UK Northumberland

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Enquiries with management about any known or suspected instances of non-compliance with laws and regulations including fraud;

Because of the field in which the client operates, we identified the following areas as those most likely to have a material impact on the financial statements: Care Quality Commission (CQC), health and safety and food hygiene regulations, anti-bribery and corruption, and compliance with the UK Companies Act, and the Charities Act.

Owing to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the auditor is to become aware of it or recognise the non-compliance.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

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Age UK Northumberland

Independent Auditor's Report to the Members of Age UK Northumberland

...................................... Simon Brown BA ACA DChA (Senior Statutory Auditor) For and on behalf of Azets Audit Services Chartered Accountants Statutory Auditor

Bulman House Regent Centre Gosforth Newcastle upon Tyne NE3 3LS Date:.............................

Azets Audit Services is a trading name of Azets Audit Services Limited

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Age UK Northumberland

Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Total Income
Expenditure on:
Charitable activities
6
Total Expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
20		 Unrestricted
£
84,333
6,699,760
155
6,784,248
(6,775,579)
(6,775,579)
8,669
5,850
14,519
628,189
642,708		 Restricted
£
235,640
-
-
235,640
(240,339)
(240,339)
(4,699)
(5,850)
(10,549)
140,273
129,724		 Total
2022
£
319,973
6,699,760
155
7,019,888
(7,015,918)
(7,015,918)
3,970
-
3,970
768,462
772,432		 Total
2021
£
441,137
6,852,517
193
7,293,847
(7,005,063)
(7,005,063)
288,784
-
288,784
479,678
768,462

All of the charity's activities derive from continuing operations during the above two periods.

The funds breakdown for 2021 is shown in note 20.

17

VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:12 GMT (UTC +0) D 2/4 P 20/42

Age UK Northumberland

Comparative Statement of Financial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Recognised Gains and Losses)
Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
20		 Unrestricted
£
250,132
6,852,517
193
7,102,842
(6,813,146)
(6,813,146)
289,696
289,696
338,493
628,189		 Restricted
£
191,005
-
-
191,005
(191,917)
(191,917)
(912)
(912)
141,185
140,273		 Total
2021
£
441,137
6,852,517
193
7,293,847
(7,005,063)
(7,005,063)
288,784
288,784
479,678
768,462

18

VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:13 GMT (UTC +0) D 2/4 P 21/42

Age UK Northumberland

(Registration number: 03639406) Balance Sheet as at 31 March 2022

Note
Fixed assets
Tangible assets
13
Investments
14
Current assets
Debtors
15
Cash at bank and in hand
16
Creditors: Amounts falling due within one year
17
Net current assets
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
18
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
20
Unrestricted income funds
Unrestricted funds
Total funds
20		 2022
£
564,943
1
564,944
667,391
1,026,160
1,693,551
(1,304,521)
389,030
953,974
(181,542)
772,432
129,724
642,708
772,432		 2021
£
550,292
1
550,293
422,160
965,674
1,387,834
(977,127)
410,707
961,000
(192,538)
768,462
140,273
628,189
768,462

The financial statements on pages 17 to 40 were approved by the trustees, and authorised for issue on .................... 16/12/2022 and signed on their behalf by:

David Allison 16 Dec 2022 16:33:58 GMT (UTC +0)

......................................... D Allison Trustee

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VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:13 GMT (UTC +0) D 2/4 P 22/42

Age UK Northumberland

Statement of Cash Flows for the Year Ended 31 March 2022

Note
Cash flows from operating activities
Net cash income
Adjustments to cash flows from non-cash items
Depreciation
Investment income
5
Working capital adjustments
Increase in debtors
15
Increase in creditors
17
Increase in deferred income
18
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
5
Purchase of tangible fixed assets
13
Net cash flows from investing activities
Cash flows from financing activities
Repayment of loans and borrowings
17
Advance of new HP and repayments within the year
19
Net cash flows from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March		 2022
£
3,970
30,891
(155)
34,706
(245,231)
70,532
250,446
110,453
155
(45,542)
(45,387)
(26,934)
22,354
(4,580)
60,486
965,674
1,026,160		 2021
£
288,784
19,620
(193)
308,211
(78,127)
171,959
12,186
414,229
193
(20,969)
(20,776)
(26,039)
-
(26,039)
367,414
598,260
965,674

All of the cash flows are derived from continuing operations during the above two periods.

20

VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:14 GMT (UTC +0) D 2/4 P 23/42

Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

1 Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: The Round House, Lintonville Parkway, Ashington, Northumberland, NE63 9JZ

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting 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 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Age UK Northumberland meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The financial statements have been prepared on a going concern basis.

The charity’s forecasts and projections for the next twelve months show that the charity should be able to continue in operational existence for that period, taking into account reasonable possible changes in trading performance. The charity has strong positive cash balances and is forecasting for this to continue to be the case. The trustees have stress tested their forecasts, taking into account various scenarios, and remain confident that the uncertainties do not cast significant doubt on the company’s ability to continue as a going concern. For these reasons the trustees have continued to prepare the accounts on a going concern basis.

21

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Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

Estimation uncertainty and judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported.

There are considered to be no significant judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies which effect the amounts recognised in the financial statements.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next financial year are as follows:

Depreciation is estimated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset. An estimate of the useful economic life of assets is detailed in the depreciation accounting policy.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable, with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Other trading activities

Income from commercial trading activities is recognised as earned (as the related goods and services are provided) and as rental and service charges fall due.

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Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees' meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Where more than one item is purchased at the same time and the total cost exceeds £500 this may be capitalised.

The charity took advantage of the deemed cost provision on the transition to FRS102.

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Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Equipment 12.5% straight line Furniture 12.5% straight line Office equipment 12.5% straight line Motor vehicles 25% reducing balance Computer equipment 33.3% straight line Buildings 2.5% straight line

Impairment of fixed assets

Buildings were impaired during the year ended 31st March 2010 by £1,527,404. A subsequent valuation report was obtained during April 2015 which did not change this original impairment.

In prior periods, subsequent to impairing the building, the board agreed to calculate depreciation and charge this annually based on the building’s original cost. This had the effect of further reducing the Net Book Value of the building below £500k. The board have since agreed (during the year ended 31 March 2021) to revise the depreciation policy to that stated below, which has had the effect of no depreciation being charged on buildings since the 31 March 2021 year end (which would otherwise have been £64k).

The depreciation policy on buildings is changed to; Depreciation will be calculated on the cost of the building at a rate of 2.5% per annum. However, the board will not depreciate the building further once its carrying value is reduced below £500k. The board believe that the residual value of the building will not reduce below £500k, and that all ongoing repairs and maintenance charged to the S.O.F.A during the period reflect the cost of using the building.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the charity has an obligation at the reporting date as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

Eligible staff are automatically enrolled into the Peoples Pension. The regular cost of providing retirement pensions and related benefits for these members of staff is charged to the Statement of Financial Activities over the employees' service lives on the basis of percentage of earnings.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

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Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Investments

Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.

26

VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:16 GMT (UTC +0) D 2/4 P 29/42

Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

3 Income from donations and legacies

Unrestricted
funds
General
£
Donations and legacies;
Donations from individuals
29,075
Grants, including capital grants;
Government grants
16,441
Grants from other charities
38,817
84,333
Age UK National
Armed Forces Covenant Fund Trust
Community Chest
Community Foundation
The Joicey Trust
Joining Forces - MOD
Karbon Homes
National Lottery
Grass Roots Suicide Prevention
Other
The Lesley & Lilian Manning Charitable Trust
The William Leech Foundation
Garfield Weston
Dementia MCST
Rise North East
Scam Prevention
Wansbeck CVS		 Restricted
funds
£
11,078
-
224,562
235,640		 Total
2022
£
40,153
16,441
263,379
319,973
2022
£
34,417
15,832
729
20,772
3,400
-
-
120,000
-
1,010
1,000
-
25,000
20,000
10,000
8,165
3,054
263,379		 Total
2021
£
45,783
117,711
277,643
441,137
2021
£
88,237
20,000
-
58,418
4,000
1,218
2,500
92,370
5,000
3,900
1,000
1,000
-
-
-
-
-
277,643

27

VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:17 GMT (UTC +0) D 2/4 P 30/42

Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

4 Income from charitable activities

Charitable activities
5
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
6
Expenditure on charitable activities
Charitable activities
Charitable activities		 Unrestricted
funds
General
£
6,699,760
Unrestricted
funds
General
£
155
Unrestricted
funds
General
£
6,775,579
Unrestricted
funds
General
£
6,813,146		 Total
2022
£
6,699,760
Total
2022
£
155
Restricted
funds
£
240,339
Restricted
funds
£
191,917		 Total
2021
£
6,852,517
Total
2021
£
193
Total
2022
£
7,015,918
Total
2021
£
7,005,063

Included in the expenditure analysed above, there are governance costs of £201,564 (2021 - £198,771) which relate directly to charitable activities. See note 7 for further details.

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Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

7 Analysis of governance and support costs

Support costs allocated to charitable activities

Employment costs
Audit and accounting fees
Legal and other professional costs
Trustee expenses and indemnity insurance
Employment costs
Audit and accounting fees
Legal and other professional costs
Trustee expenses and indemnity insurance
8
Net incoming/outgoing resources
Net incoming resources for the year include:
Audit fees
Depreciation of fixed assets		 Governance
costs
£
175,965
11,700
13,823
76
201,564
Governance
costs
£
173,389
11,100
14,206
76
198,771
2022
£
11,700
30,891		 Total
2022
£
175,965
11,700
13,823
76
201,564
Total
2021
£
173,389
11,100
14,206
76
198,771
2021
£
11,100
19,620

29

VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:18 GMT (UTC +0) D 2/4 P 32/42

Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

9 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

10 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2022
£
5,632,727
410,413
106,297
6,149,437		 2021
£
5,631,736
393,639
104,352
6,129,727

The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

Employees 2022
No
300		 2021
No
314

No employee received emoluments of more than £60,000 during the year.

The number of employees whose emoluments fell within the following bands was:

£60,001 - £70,000

s was:
2022 2021
No No
- 2

The total employee benefits of the key management personnel of the charity were £268,246 (2021 - £223,234).

11 Auditors' remuneration

2022 2021
£ £
Audit of the financial statements 11,700 11,100

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Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

12 Taxation

The charity is exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

13 Tangible fixed assets

Cost
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Land and
buildings
£
2,693,369
-
2,693,369
2,201,927
-
2,201,927
491,442
491,442		 Furniture and
equipment
£
348,363
17,338
365,701
310,008
24,238
334,246
31,455
38,355		 Motor
vehicles
£
69,000
28,204
97,204
48,505
6,653
55,158
42,046
20,495		 Total
£
3,110,732
45,542
3,156,274
2,560,440
30,891
2,591,331
564,943
550,292

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Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

Revaluation

The charity's Building was impaired on 31 March 2010. A subsequent update during April 2015 did not change this impairment. The charity took advantage of the deemed cost provision on the transition to FRS102.

Had this class of asset been measured on a historical cost basis without the impairment, their carrying amounts would have been £1,953,559 (2021 - £1,953,559).

Included in the above Land and Buildings net book value is:

Land £65,290

Leasehold buildings £nil Freehold buildings £426,153

The trustees have considered the value of the Land and Buildings above as at the year end and have concluded that the value of these would not be lower than £491,443. They have therefore decided not to depreciate the asset any further.

Assets held under finance leases and hire purchase contracts

The net carrying amount of tangible assets includes the following amounts in respect of assets held under finance leases and hire purchase contracts:

2022 2021
£ £
Motor Vehicles 26,420 -

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Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

14 Fixed asset investments

Shares in group undertakings and participating interests

Shares in group undertakings and participating interests
Cost
At 1 April 2021
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Subsidiary
undertakings
£
1
1
1
1		 Total
£
1
1
1
1

Details of undertakings

The charity owns 100% share capital of Age UK Northumberland Trading Limited.

Subsidiaries

The profit for the financial period of Age UK Northumberland Trading Limited was £Nil (2021 - £Nil) and the aggregate amount of capital and reserves at the end of the period was £(1) (2021 - £(1)).

The subsidiary has been dormant throughout the 2022 and 2021 accounting period thus there is no requirement to prepare consolidated accounts.

15 Debtors

Trade debtors
Prepayments
Accrued income
Other debtors		 2022
£
437,195
38,530
188,377
3,289
667,391		 2021
£
250,693
63,484
97,745
10,238
422,160

Included in trade debtors are bad debt provisions totalling £3,848 (2021 - £6,551).

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Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

16 Cash and cash equivalents

16 Cash and cash equivalents
Cash on hand
Cash at bank
17 Creditors: amounts falling due within one year
Bank loans
Trade creditors
Hire purchase and finance leases
Due to group undertakings
Other taxation and social security
Other creditors
Accruals
Deferred income
Deferred income at 1 April 2021
Resources deferred in the period
Amounts released from previous periods
Deferred income at year end		 2022
£
200
1,025,960
1,026,160
2022
£
28,010
50,447
5,526
-
170,137
380,448
403,322
266,631
1,304,521
2022
£
16,185
263,000
(12,554)
266,631		 2021
£
200
965,474
965,674
2021
£
27,120
73,785
-
1
152,569
356,563
350,904
16,185
977,127
2021
£
3,999
16,185
(3,999)
16,185

Deferred income relates to amounts paid for contractual services due in the next financial period

18 Creditors: amounts falling due after one year

18 Creditors: amounts falling due after one year
Bank loans
Hire purchase and finance leases		 2022
£
164,714
16,828
181,542		 2021
£
192,538
-
192,538

The bank loan is secured with a fixed charge over the Land on the south side of Lintonville Parkway, Ashington. The loan attracts interest at a rate of 4.5% per annum.

34

VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:20 GMT (UTC +0) D 2/4 P 37/42

Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

19 Obligations under leases and hire purchase contracts

Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

2022 2021
£ £
Other
Within one year 7,868 7,868
Between one and five years 5,307 14,841
13,175 22,709
20 Funds
**Balance ** at **Balance ** at
1 April Incoming Resources 31 March
2021 resources expended Transfers 2022
£ £ £ £ £
Unrestricted funds
General
General Fund 628,189 6,784,248 (6,775,579) 5,850 642,708
Restricted funds
Alnwick Friendship Club 2,353 - - - 2,353
Armed Forces Covenant - 15,831 (15,831) - -
CJW Blackett Holiday
Fund 103,931 - (2,295) - 101,636
Community Chest Cafe
Refurb - 729 (729) - -
Covid Reset (National
Lottery) - 120,000 (120,000) - -
Covid Reset (Garfied
Weston) - 25,000 (25,000) - -
Dementia MCST - Age
UK - 20,000 (20,000) - -
Digital Skills - 3,054 (3,054) - -
EL Moody Fund 5,115 - - (3,642) 1,473
Exercising through Covid - 1,825 (1,825) - -
Friendship Line 6,156 11,078 (2,966) - 14,268
Health Promotion 414 - (414) - -
Information and Advice 10,102 - (10,102) - -
John Swan Charlton Fund 9,994 - - - 9,994
Scams Prevention - Age
UK - 8,166 (8,166) - -
Sporting Force (Veterans) - 1,010 (1,010) - -
Sport England / RISE - 10,000 (10,000) - -
35

VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:21 GMT (UTC +0) D 2/4 P 38/42

Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

William Webster
Community Foundation
(NBS)
Community Foundation
EDF Blyth
Community Foundation
Eglingham
Community Foundation
-Ventient Sisters
Total restricted funds
Total funds		 Balance at
1 April
2021
£
2,208
-
-
-
-
140,273
768,462		 Incoming
resources
£
-
2,960
3,523
2,464
10,000
235,640
7,019,888		 Resources
expended
£
-
(2,960)
(3,523)
(2,464)
(10,000)
(240,339)
(7,015,918)		 Transfers
£
(2,208)
-
-
-
-
(5,850)
-		 Balance at
31 March
2022
£
-
-
-
-
-
129,724
772,432

36

VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:21 GMT (UTC +0) D 2/4 P 39/42

Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

The specific purposes for which the funds are to be applied are as follows:

Alnwick Friendship Club - Interest to be donated to the Alnwick Friendship Club.

Armed Forces Covenant – To provide advice, support and friendship to local veterans.

CJW Blackett Holiday Fund - To provide day trips and holidays for needy older people in the rural areas of the County.

Covid Reset funded by The National Lottery Community Fund (RC North East and Cumbria Region) and Garfield Weston Foundation – Supporting older people across Northumberland through the continued challenges of the Covid Pandemic and beyond. Helping them to recondition their body and mind through a range of services, group sessions and support.

Dementia MCST – Support for people living with mild to moderate dementia through a programme of Maintenance Cognitive Stimulation Therapy, which is proven to improve mood, cognitive function and memory.

Digital Skills – purchase of 4 computers for The Round House community areas to create a digital hub to help our older people access the online world in a safe and supported environment.

EL Moody Fund - A legacy left to Age UK for the purchase of a minibus to support older people in the Ashington and Cramlington areas.

Exercising through Covid – A project designed to help build strength, balance and reduce potential falls in older people who had become deconditioned during the pandemic.

Friendship Line - Specific donations received to supplement the costs of this service.

Health Promotion - Donations of gym equipment for use in the Round House

Information and Advice - Specific donations received to supplement the costs of this service.

John Swan Charlton Fund - A legacy left to Age UK for the benefit of older people in the Bedlington area.

Koast Radio - This was a project to run radio shows aimed at providing support and entertainment to older people during the Covid 19 crisis

Scams Prevention – A two year programme of practical one to one advice and presentations to help build awareness of scams and how to avoid them, funded by Age UK via Lloyds Bank.

Sporting Force (Veterans) – A partnership with Age UK North Tyneside to engage and support our older veterans living across North Tyneside and Northumberland.

Sport England/RISE – Face to face and online classes designed to improve strength, balance, mobility and confidence of older people as they start to move out of their home and restart ‘normal’ life.

William Webster - To assist in the purchase of a minibus.

37

VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:22 GMT (UTC +0) D 2/4 P 40/42

Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

Community Foundation Grants:

Newcastle Building Society - To improve the financial wellbeing of our community through advice and signposting.

EDF Blyth - To support older people in Blyth through our range of services

Eglingham - To support older people in Eglingham through our range of services

Ventient Sisters - To support older people in the Ventient Sisters Wind Farm area through our range of services

38

VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:22 GMT (UTC +0) D 2/4 P 41/42

Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

21 Analysis of net assets between funds

Tangible fixed assets
Fixed asset investments
Net current assets/(liabilities)
Creditors over 1 year
Total net assets
Tangible fixed assets
Fixed asset investments
Net current assets/(liabilities)
Creditors over 1 year
Total net assets
22 Analysis of net funds
Cash at bank and in hand
Debt due within one year
Debt due after more than one
year
Finance leases and hire
purchase contracts
Net debt
Cash at bank and in hand
Debt due within one year
Debt due after more than one
year
Net debt		 At 1 April
2021
£
965,674
(27,120)
(192,538)
-
746,016
At 1 April
2020
£
598,260
(26,047)
(219,650)
352,563		 Unrestricted
General
£
564,943
1
259,306
(181,542)
642,708
Unrestricted
General
£
550,292
1
270,434
(192,538)
628,189
Financing
cash flows
£
60,486
(890)
27,824
850
88,270
Financing
cash flows
£
367,414
(1,073)
27,112
393,453		 Restricted
£
-
-
129,724
-
129,724
Restricted
£
-
-
140,273
-
140,273
New finance
leases
£
-
-
-
(23,204)
(23,204)
New finance
leases
£
-
-
-
-		 Total funds
£
564,943
1
389,030
(181,542)
772,432
Total funds
at 31 March
2021
£
550,292
1
410,707
(192,538)
768,462
At 31 March
2022
£
1,026,160
(28,010)
(164,714)
(22,354)
811,082
At 31 March
2021
£
965,674
(27,120)
(192,538)
746,016

39

VirtualSignature Transaction Ref. K9Q5-G327-H529 16 Dec 2022 16:34:23 GMT (UTC +0) D 2/4 P 42/42

Age UK Northumberland

Notes to the Financial Statements for the Year Ended 31 March 2022

23 Related party transactions

There were no related party transactions in the year.

Age UK (Northumberland) Trading Limited was dormant during the year.

40