## ## ## ## ## ## |||Page| |---|---|---| |Trustees'
report||1-3| |Independent
auditor's|report|4-6| |Statement
offinancial|activities|| |Consolidated
balance|sheet|| |Charity balance sheet||| |Consolidated
statement|ofcash flows|10| |Charity statement
of cash flows||| |Notes to the financial statements||12-22| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||||CV
C)
CV|4l|||N
0
p
CO|Gl
N
lA|||C)
CO
CD(0||lA
C)
CO
CO||CD
lA
lA
CON||||P)
(0
Gl|I|CD
lA
lA|||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||||||||P)||||||||CO|||| ||||'0e
V
I
N
4l|N
C|4l
C0V|N
4l
V
l4|w
NON|4I||O||Gl
N|N
CO
CO
CD
lA
CO||C)
C)
P)
N||CO
C)
CO
lA
CD||lA
CD
N
C)|||lA
CD
Cl|||(0
CD
(0
N|||| ||||||N|||||||||||||||||||||||| ||||||O|||||||||||||||||||||||| ||||4l
V
I|N
C|||N
Cl
N|4I||I|~
CO|I|CO
Gl
T||CI
rl'
CO||o
CO||'CP
CO|||N
CO||||||| ||||N4l|||||||||||||||||||||||||| ||||IL|||||||||||||||||||||||||| ||||'0
4l
V|N
C|||v
CV
Cl
CV|||I|lA
lA
CO|I|||pN
CO||||N
C)|||N
Gl
CO|lA(0
(0
CO||CD
CO
lA
C)
&0|||| ||||N4l||||||||||||||||||||||CO|||| ||||CD|||||||||||||||||||||||||| ||||||||CV
N|4l||Gl
CD
N|(O
P)||||lA
CO
lA||||CO
CO||C)
C)
CD
CO
Gl||N
Gl
lA
lA||CO
CO|||| ||||||||||||||||||||||||CO||CD|||| ||||4l
V
N4l|N'0|'0
N
4l
Q
~2
C
'v 'jg
0
m
V
N
CI||N
N|4l||Gl
Gl|||Gl
CD||||||(0|||(O|Gl
CON|O||(4
4l
4l|N4l)|| |I-
0)DKI-
LLI
CQ
I-
IX,
'
Z0
LLI
0
DU0Z|I-ZD0
OO
v) ~
LU g
I- I-)5
O
LLI
~Z
4L tL
~ X
g
LLI
—O
O Z
Z g
~O
~O
I-ZU
LLI Z
K~
+o
I- Z
0)|U
Q
0
w~
LLI
0|'0
4l
V
I
Ne
tL
4l
V
l
N4l
D|N
C|||CV
N
Cl
CV
Cl|4l
N4l
0Z|0
E0V|O
C4
4l
CU
C
(4
0|N
CO
N
C
4l
N
c|4l
E
0
OC
4l
0
lO|(O
E0
C
8
I0|C0
4l
'0
C
4l|lA
CO
N
C)
0)
N
)
O(4
4l
(4
C
l40|4l
0|plA
(O
N
C)
'0e
C
4lQ.
4l
NQV
L
0
4l
8
IO|'D
C
v
l4
e N
C
'Cl e0l
l4
4l 0
g
4p
4I
N
C~~
iLS
N
Q C
Esc
0 e 0
O EN4l
N
0 N
zEo|||'ct
CO
C)
CD
CO
CD
8
4l
C0
Ne
N
N0
N
l4
Gl
QX|P)
C)
lA
CO
lA
CO
Gl
N
P
C
4l
E
4l
0
E
4lX|~
CD
0)
CO
lA
O
(O
CO
p
C&
N
O.
C(
(4
N
4lO
(6
LL|CO
CO
P)
M
"0
C
C
4l
4l
4l
L
4l
(0C
(4
I—|CO
P)
lA
CO
C)
CO
(0
pN
Gl
N
V
l4
V
N
N4lVC
l4
45
'0
Il|E
4l(6
C
CD0O
4l
V)
4lNN0
C
N
l4
CD
(4
V)
4l'o
OC
V&
4l
O(4
l4
O
C
0
C
4lE
4l
V)
4l
I—|O(4
CD
C:
C
C0
O
M
'U
c
(4
CD
C
C
0
(4
E0
N4l
4l
'Cl
C
X|V)
C
4l
E
4l
+
V&
(0
O
C
C
cn
0
m0.
E
v&
CD
m0.
C
4l| ## ## ## ||||||2022||2021|| |---|---|---|---|---|---|---|---|---| |||||Notes|E|||| |Fixed assets||||||||| |Investments||||12||8,702,537||7,728,469| |||||||8,702,537||7,728,469| |Current assets||||||||| |Debtors||||13|150,671||609,478|| |Cash at bank||and in|hand||617,928||309,840|| ||||||768,599||919,318|| |Creditors: amounts|||falling due within|||||| |one year||||14|(29,150)||(76,195)|| |Net current assets||||||739,449||843,123| |Total assets||less current liabilities||||9,441,986||8,571,592| |Funds ofthe||charity||||||| |Unrestricted|funds|||15||9,276,603||7,860,589| |Restricted funds||||15||165,383||711,003| |Total charity||funds||||9,441,986||8,571,592| ## ## ## |||||2022||2021|| |---|---|---|---|---|---|---|---| ||||Notes|f.||E|| |Fixed assets|||||||| |Investments|||12||8,868,110||8,439,472| |Current assets|||||||| |Debtors|||13|1,778||128|| |Cash at bank and|in|hand||582,098||141,992|| |||||583,876||142,120|| |Creditors: amounts||falling due within|||||| |one year|||14|(10,000)||(10,000)|| |Net current assets|||||573,876||132,120| |Net assets|||||9,441,986||8,571,592| |Total charity funds|||15||9,441,986||8,571,592| ## ## |||||||2022|||2021|| |---|---|---|---|---|---|---|---|---|---|---| |||||Notes|f|||f||| |Cash flows from operating|||activities|||||||| |Cash absorbed
by operations|||||||(474,387)|||(415,749)| |Investing
activities||||||||||| |Proceeds on disposal|oftangible fixed|||||||27,053||| |assets||||||||||| |Purchase offixed asset investments||||||||(70,087)||| |Proceeds on disposal|offixed||asset||14,934|||||| |investments||||||||||| |Proceeds on disposal|of business||||350,000|||50,000||| |Interest received|||||90|||225||| |Dividends
received|||||41?,451|||365,190||| |Net cash generated|from investing|||||||||| |activities|||||||782,475|||372,381| |Net decrease in cash and||cash equivalents|||||308,088|||(43,368)| |Cash and cash equivalents||at beginning||ofyear|||309,840|||353,208| |Cash and cash equivalents|||at end of|year|||617,928|||309,840| ## ## ## ||||||||2022||2021|| |---|---|---|---|---|---|---|---|---|---|---| ||||||Notes||||E|| |Cash flows from operating|||activities|||||||| |Cash absorbed
by operations|||||18|||(426,619)||(476,427)| |Investing|activities|||||||||| |Purchase|offixed asset investments||||||||(70,087)|| |Proceeds|on disposal offixed||asset|investments||14,934||||| |Interest received||||||88|||225|| |Dividends|received|||||417,451|||365,190|| |Distribution|from subsidiary|||||434,252||||| |Net cash|generated
from|investing||activities||||866,725||295,328| |Net decrease
in cash and||cash equivalents||||||||| |||||||||440,106||(181,099)| |Cash and|cash equivalents|at beginning|||of year|||141,992||323,091| |Cash and|cash equivalents||at end|of|year|||582,098||141,992| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |
the information
required
losses.|
the information
required
losses.|
the information
required
losses.|
under
the Charities
Act 2011,|together
with
details
of ot|her recognise|d
gains
and| |---|---|---|---|---|---|---| |Income from Charitable|||activities||2022|2021| ||||||K|E| |Sales within|charitable|activities|||32,199|3,071,113| |All sales within charitable|||activities relate to discontinued|activities ofthe subsidiary.||| |Investment|income||||2022|2021| ||||||E|| |Interest|||||17,711|2,212| |Dividends|||||417,451|365,190| ||||||435,162|367,402| ## |figures have been re-present
penod.|ed
to show separatel|y
the results ofthe di|scontinued
operation as inc|luded
in that| |---|---|---|---|---| ||||2022|2021| ||||F|E| |Sale ofdiscontinued
operations||||| |Net book value of Property,|plant and equipment|sold||6,211| |||||6,211| |Profit on sale offixed assets||||18,042| |Profit on sale of discontinued|activity|||527,449| |Consideration
received||||551,702| ## ## ## ## ||The wholly owned trading|subsidiary
Universal|subsidiary
Universal|subsidiary
Universal|Care Limited|is incorporated|is incorporated|in the|United
Kingdom|(company| |---|---|---|---|---|---|---|---|---|---|---| ||number 02052520) and also,||from June 2019,||a registered|charity (charity||number|1184010). Prior|to June| ||2019 Universal
Care Limited||paid all of its|taxable profits to||the parent|charity under the gift aid scheme.|||| ||The summary
financial
performance
ofthe|||subsidiary
alone||is:||||| ||||Continued|Discontinued
Total 2022|||Continued||Discontinued|Total 2021| ||||activities||activities||activities||activities|| ||||f||f|E|||F|| ||Sales within
Charitable
activities||||32,199|32,199|||3,071,113|3,071,113| ||Investment
income||17,623|||17,623||1,987||1,987| ||Other income (Note 5)||||||||527,449|527,449| ||||17,623||32,199|49,822||1,987|3,598,562|3,600,549| ||Expenditure
on charitable
activities||102,657||58,343|161,000||8,410|3,213,003|3,221,413| ||Other||||||||(17,395)|(17,395)| ||||102,657||58,343|161,000||8,410|3,195,608|3,204,018| ||Net (deficit)iincome||(85,034)||(26,144)|(111,178)||(6,423)|402,954|396,531| ||Donation to parent||(434,252)|||(434,252)||||| ||subsidiary
charity
("".")"urP"'"||(519,286)||(26,144)|(545,430)||(6,423)|402,954|396,531| |7|Charitable
activities|||||||||| ||||Grant|Domiciliary
Total 2022||||Grant|Domiciliary|Total 2021| ||||giving||caref|||giving|care
F|E| ||Care costs —staff (note 10)||||||||2,759,360|2,759,360| ||Care costs - other||||22,396|22,396|||221,602|221,602| ||Grants||512,000|||512,000|470,187||8,410|478,597| ||Grants costs - other||4,371|||4,371||||| ||||516,371||22,396|538,767|470,187||2,989,372|3,459,559| ||Support costs (note 8)||3,397||29,387|32,784|||224,041|224,041| ||Governance
costs (note 8)||7,860||6,560|14,420||6,240|8,000|14,240| ||||11,257||35,947|47,204||6,240|232,041|238,281| ||Total charitable
activities||527,628||58,343|585,971|476,427||3,221,413|3,697,840| ||Total charitable
activities|split|between
continuing
and discontinuing
activities|||||||| ||Continued||527,628|||527,628|476,427||8,410|484,837| ||Discontinued||||58,343|58,343|||3,213,003|3,213,003| ||Total charitable
activities||527,628||58,343|585,971|476,427||3,221,413|3,697,840| ## ## ## |Support|costs||||||| |---|---|---|---|---|---|---|---| |||Support|Governance|2022|Support|Governance|2021| |||costs|costs||costs|costs|| |||f|f|f|F|F|| |Legal and|professional|22,530||22,530|213,949||213,949| |Accountancy||10,254||10,254|10,057||10,057| |Subscriptions|||||35||35| |Audit fees|||14,420|14,420||14,240|14,240| |||32,784|14,420|47,204|224,041|14,240|238,281| |Analysed|between||||||| |Grant giving||3,397|7,860|11,257||6,240|6,240| |Domiciliary|care|29,387|6,560|35,947|224, 041|8,000|232,041| |||32,784|14,420|47,204|224,041|14,240|238,281| ## ## ||2022|2022|2021|2021| |---|---|---|---|---| ||Group|Charity|Group|Charity| ||||107|| |Employment
costs|||2022f|2021
F| |Wages and salaries||||2,461,355| |Social security costs||||216,130| |Other pension costs||||81,875| |||||2,759,360| ## ## ## |11|Other expenditure|Other expenditure|||||||| |---|---|---|---|---|---|---|---|---|---| |||||||||Unrestricted|Unrestricted| |||||||||funds|funds| |||||||||Discontinued|Discontinued| |||||||||2022|2021| |||||||||E|E| ||Net gain/(loss)|on disposal||oftangible|fixed assets||||(17,395)| ||||||||||(17,395)| |12|Fixed asset investments||||||||| |||||||Group|Charity|Group|Charity| |||||||2022|2022|2021|2021| |||||||E|f|E|E| ||Investments
in|subsidiaries|||||165,573||711,003| ||Listed investments|||||8,702,537|8,702,537|7,728,469|7,728,469| ||Market value carried||forward|||8,702,537|8,868,110|7,728,469|8,439,472| |||||||Group|Charity|Group|Charity| |||||||2022|2022|2021|2021| ||Movement
in|listed|investments|||E|E|f|E| ||Market value brought||forward|||7,728,469|7,728,469|7,168,445|7,168,445| ||Add: additions|to investment||at cost||||70,087|70,087| ||Less: disposals|at carrying||value|||||| ||Add: net gain/(loss)||on revaluation|||974,068|974,068|489,937|489,937| ||Market value carried||forward|||8,702,537|8,702,537|7,728,469|7.728.469| |||||||Group|Charity|Group|Charity| ||Investments
at fair||value|comprised|of:|2022
E|2022
E|2021f|2021
E| ||Investments
in|subsidiaries|||||165,573||711,003| ||Listed investment|||||8,702,537|8,702,537|7,728,469|7,728,469| ||Equities|||||8,702,537|8,868,110|7,728,469|843»472| ## ## ## |13|Debtors||||||||| |---|---|---|---|---|---|---|---|---|---| |||||||Group|Charity|Group|Charity| |||||||2022|2022|2021|2021| ||Amounts|falling due within one year:|||||f|E|f| ||Trade debtors|||||1,834||95,046|| ||Other debtors|||||148,837|1,778|375,018|128| |||||||150,671|1,779|470,064|128| ||Amounts|falling due after more than one year|||||||| ||Other debtors|||||||139,414|| ||Total debtors|||||150,671|1,778|609,478|128| |14|Creditors:|amounts|||falling due within one year||||| |||||||Group|Charity|Group|Charity| |||||||2022|2022|2021|2021| |||||||f|f||E| ||Other taxation|||and social security||||19,641|| ||Other creditors|||||29,150|10,000|56,554|10,000| |||||||29,150|10,000|76,195|10,000| |15|Funds of|the||charity|||||| ||Group||||||||| |||||||At the 1|Net|Transfers|At the 31| |||||||April 2021
movement||March 2022|| ||||||||in year||| ||Unrestricted||funds|||7,860,589|981,572|434,442|9,276,603| ||Restricted|funds||||711,003
(111,178)||(434,442)|165,383| |||||||8,571,592|870,394||9,441,986| ## ## ## |16|Analysis|of net assets between funds|of net assets between funds|of net assets between funds||||||| |---|---|---|---|---|---|---|---|---|---|---| ||Group|||||||||| |||||Unrestricted|Restricted||Total|Unrestricted|Restricted|Total| |||||funds|funds|||funds|funds|| |||||2022
E||2022||2021f|2021
f|2021
E| ||Fund balances||at 31 March 2022 are represented|||by:||||| ||Tangible|assets||8,702,537|||8,702,537|7,728,469||7,728,469| ||Current|assets/(liabilities)||574,066|165,383||739,449|132,120|711,003|843,123| |||||9,276,603|165,383||9,441,986|7,860,589|711,003|8,571,592| ||Charity|||||||||| |||||Unrestricted|Restricted||Total|Unrestricted|Restricted|Total| |||||funds|funds|||funds|funds|| |||||2022||2022||2021|2021|2021| |||||f||||E|E|| ||Fund balances||at 31 March 2022 are represented|||by:||||| ||Tangible|assets||8,868,110|||8,868,110|8,439,472||8,439,472| ||Current|assets/(liabilities)||573,876|||573,876|132,120||132,120| |||||9,441,986|||9,441,986|8,571,592||8,571,592| ## |non-cancellable
operating
leases, which fall due as follows|:|| |---|---|---| ||2022|2021| ||E|F| |Within one year||25,360| |Between two and five years||101,440| |In over five years||71,853| |||198,653| ## ## ## ||Cash generated
from|operations|operations|||||| |---|---|---|---|---|---|---|---|---| ||Group||||||2022
f|2021
f| ||Net incoming
resources/(deficit)||||||870,395|775,455| ||Adjustments
for:|||||||| ||Interest receivable||||||(17,711)|(2,212)| ||Investment
income||||||(417,451)|(365,190)| ||(Gain)/loss
on disposal|oftangible||fixed|assets|||(17,395)| ||(Gain)/loss
on disposal|of business||||||(527,449)| ||(Gain)/loss
on disposal|offixed asset investments|||||(14,934)|| ||Fair value (gain)/loss
on fixed||asset investments||||(974,070)|(489,937)| ||Depreciation
and impairment||oftangible||fixed assets|||4,128| ||Movements
in working|capital:||||||| ||(Increase)/decrease
in|debtors|||||126,429|307,467| ||(Decrease)
in creditors||||||(47,045)|(100,616)| ||Cash generated
from/(absorbed|||by) operations|||(474,387)|(415,749)| ||Charity||||||2022f|2021
f| ||Net incoming
resources/(deficit)||||||870,394|732,748| ||Adjustments
for:|||||||| ||Interest receivable||||||(88)|(225)| ||Investment
income||||||(851,703)|(365,190)| ||(Gain)/loss
on disposal|offixed asset investments|||||(14,934)|| ||Fair value (gain)/loss
on fixed||asset investments||||545,430|(489,937)| ||Impairment
of subsidiary||||||(974,068)|(353,823)| ||Distribution
from subsidiary|||||||| ||Movements
in working|capital:||||||| ||(Increase)/decrease
in|debtors|||||(1,650)|| ||(Decrease)
in creditors|||||||| ||Cash generated
from/(absorbed|||by)|operations||(426,619)|(476,427)| |19|Analysis ofchanges|in net|funds|||||| ||Group|||||||| |||||||1 April|Cash flows|31 March| |||||||2021||2022| ||Cash in hand and at bank|||||309,840|308,088|617,928| ||Charity|||||||| |||||||1 April|Cash flows|31 March| |||||||2021||2022| ||Cash in hand and at bank|||||141,992|440,106|582,098| ## ## ##