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2024-03-31-accounts

REGISTERED COMPANY NUMBER: 03802384 (England and Wales) REGISTERED CHARITY NUMBER: 1077339

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

AGE UK DONCASTER

UHY Calvert Smith LLP Statutory Auditor Chartered Accountants Heritage House Murton Way Osbaldwick York North Yorkshire YO19 5UW

AGE UK DONCASTER

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Page
Report of the Trustees 1 to 7
Statement of Trustees' Responsibilities 8
Report of the Independent Auditors 9 to 12
Statement of Financial Activities 13
Balance Sheet 14
Cash Flow Statement 15
Notes to the Cash Flow Statement 16
Notes to the Financial Statements 17 to 28

AGE UK DONCASTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Mission and aims

Age UK Doncaster (AUKD) has the mission of taking the fear out of ageing by empowering and supporting older people in Doncaster to live and age well. As an organisation this requires us to:

We operate activities in line with local, regional and national initiatives.

Significant activities

Our key activities in furtherance of our charitable objects during the year were:

Services delivered in the home:

We continued to provide both Council-commissioned and private homecare in areas spanning the south and central parts of Doncaster. Our Home Support Services team offered lower-level support such as cleaning and shopping for clients across the borough.

Services delivered in the community:

Our Circles project entered its seventh year of supporting older people to achieve their goals and has continued to adapt to provide more flexible support through engaging with existing community groups and organisations, alongside groups developed by AUKD. The Board recognised the devastating impact of the pandemic on services for older people. Critical messaging to encourage older people to stay at home during lockdowns has impacted on all our services, especially our Ageing Well sessions. However, we continued a range of services at our Silver Link Centre for both people with and without a diagnosis of dementia. Activities taking place at the Silver Link Centre included digital literacy, shared reading and maintenance cognitive stimulation therapy. In October 2023 we successfully tendered for a support service for people and their carers newly diagnosed with dementia or worried about dementia, named Keep in Mind (KiM). This service is funded through the South Yorkshire Integrated Care Board and delivered in partnership with Alzheimer's Society, Club Doncaster Foundation, Crossroads Care Rotherham, DARTS, Royal Voluntary Service (RVS) Doncaster where AUKD is the lead partner.

Information and advice:

Our helpline continues to be the single point of access for triaging all our services and providing low level advice and signposting. It complements the more detailed advice delivered by our Information & Advice team which specialises in maximising income through benefits expertise and form-filling.

Influencing and partnership

We continue to be embedded as part of the wider Doncaster community to help get better outcomes for older residents and to ensure that their voices and needs get taken into consideration. To this end we remained active members of the Health and Social Care Forum, Doncaster Advice Network, Age Friendly Steering Group and Registered Managers' Forum. Our senior leaders continued to chair the Ageing Well Board and be joint drivers of the Age Friendly agenda with Public Health and play a part in Team Doncaster partnerships. In the latter part of the year, we hosted KiM networks and Stronger Links Partnership network.

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AGE UK DONCASTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

OBJECTIVES AND ACTIVITIES

Public benefit

In setting the objectives and planning the activities of the charity, the trustees have given due consideration to the Charity Commission's guidance on 'Public Benefit'. The trustees are satisfied that the activities of the charity fulfil its charitable purpose and obligations, and in particular would note the organisation's role in:

Volunteers

Our valued Trustees continue to play a key role in delivering the activities of the charity and we continue to increase the diversity of the Trustee Board and effectively manage succession planning. We look to use volunteer views to inform development of volunteering and other AUKD activity.

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AGE UK DONCASTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE

Throughout the year ending 31 March 2024 AUKD continued to provide services in line with its charitable objects. In line with our mission to take the fear out of ageing by empowering and supporting older people in Doncaster to live and age well, we reached around 52,000 contacts across the year.

Despite a diminished staff team during this year, our ongoing impact is highlighted in supporting clients with new benefits totalling £206,802 income for clients with a reported impact of:

The Information and Advice service was re staffed by December 2023.

The Centre for Better Ageing supported by Age UK launched the first ever 'Age without Limits Action Day'. This was to challenge ageism and help change the way we think about getting older. AUKD delivered to a number of our partners within the Age Friendly network.

Our presence in the empty unit at the Frenchgate Centre shopping mall, provided a hub for older people to access information and for our partners to be able to visit and share the space. Cast, the theatre in Doncaster and home to a variety of art forms and community based projects, also visited regularly to gather stories from older people who were passing by. From these stories they developed Sinfonia, a symphony of stories and art which proves that older people still have a lot to say with their stories, music and dance. This is now in production at the theatre and due to go on tour.

Our close working relationships with members of the Alcohol Alliance. i.e. Project Six, Doncaster, Rotherham and Barnsley Councils, Rotherham Doncaster and South Humber (RdaSH) NHS Trust, Violence Reduction Unit and St Leger Homes, helped to raise the awareness of the dangers of excessive alcohol use and its impact on families and communities.

In October 2023 we secured a 3 year contract with South Yorkshire Integrated Care Board. In partnership with a team of specialist organisations, AUKD set out to deliver Keep in Mind as a bold new Community Therapy and Support Service for Doncaster. Informed by exemplars of excellence in dementia care, it draws together the best of local provision to deliver accessible and inclusive services for all.

We continued to deliver Care Quality Commission (CQC) regulated domiciliary care to our primary beneficiaries. We continue to be rated 'good' by CQC and met local authority quality and commissioning requirements. Feedback from clients remained consistently positive, despite still dealing with the impact of COVID 19 and sector wide recruitment challenges.

Less positive was our performance on income generation for paid services, Home Care, Home Support and Silver Link being the key areas of underperformance. The continued impact of the pandemic and cost of living rises were and continue to be key contributors of less foot fall in placed based services and lower uptake of at home based services. The ongoing challenge of recruitment into the Home Care team, continued and worsened this year in line with the national recruitment crisis and indeed recruitment across the board proved difficult. This resulted in services in the home not being delivered at the same level as the previous year.

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AGE UK DONCASTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

Plans for future periods

The next financial year brings innovation, excitement and opportunity with the implementation of our Strategic Plan 2023 - 2026.

The Dementia Community Therapy and Support Service - Keep in Mind, was set up in October 2023 and is receiving consistent positive feedback. A strategic review after one year of operation will take place to ensure clients continue to be at the heart of service design and delivery, where partner organisations along with commissioners play a full and integral part in future direction.

Home Care, Home Support and Ageing Well services will undergo review to ensure longer term financial sustainability, linked to the review of our strategic plan in autumn 2024.

The year ahead is already looking positive for grant funding with three grants continuing:

The pursuit of further grant funding, contract funding and the growth of private clients will continue as we undertake a review of our strategic plan.

We will rationalise and make our recruitment of care staff more flexible in the first instance whilst being fully compliant with legislative and regulatory requirements. Increased use of new technology will drive this.

We will strengthen our approach to income generation, linked to a more robust financial planning cycle and the review of our strategic plan.

We will explore the use of new technology to improve the lives of our beneficiaries, volunteers, staff and wider stakeholders.

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AGE UK DONCASTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

FINANCIAL REVIEW

The results for the year are set out in the attached financial statements.

Financial review

The Statement of Financial Activities shows a net deficit of £142,512 (2023: deficit of £390,810). The charity however continues to show a strong reserve position with total funds carried forward of £1,258,933 (2023: total funds of £1,401,445). The balance of funds, excluding those represented by tangible fixed assets, was £780,862 at 31 March 2024, from £903,544 in the prior year.

Funding

Our three biggest sources of income have remained funding from commissioned services, grants and income from clients. We continued to receive funding from Doncaster City Council and South Yorkshire ICB for our Home Care service. National Lottery Community Fund continue to fund Circles to June 2025. Henry Smith Charity continue to fund Information & Advice along to September 2024, with further funding for our Advice Line and volunteering. We were successful in securing fund from South Yorkshire ICB for The Dementia Community Therapy and Support Service - Keep in Mind to October 2027.

Investment policy and objectives

The investment portfolio is reviewed with the Investment Manager annually with the risk profile Low Moderate and objective of income and growth with all investments ethically screened.

Reserves policy

The organisation's reserves policy is reviewed and discussed annually at Board level and the level of reserves held are deemed to be sufficient for the activities undertaken.

The Trustees consider that maintaining reserves which represent approximately 6 months of ongoing expenditure meets the requirements of its current reserves policy.

The Trustees are conscious of the need to maintain a reasonable level of reserves within the charity to provide resilience and headroom for the organisation, particularly in this very challenging economic environment, whilst ensuring that the resources of the charity are properly applied to meet its charitable mission.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by its memorandum and articles, as originally adopted on 7 Jul 1999, and updated by resolutions approved on 24 September 2009 and 26 February 2020. The charity is constituted as a limited company, limited by guarantee, as defined by the Companies Act 2006.

Age UK Doncaster is a local independent charity and brand partner of Age UK with a history of support dating back to 1974. The memorandum and articles of association of the charity specify that its objects are the promotion of well-being for older people.

Recruitment and appointment of new trustees

An ongoing process which has resulted in new Trustees being appointed when required, in order to provide the range of skills and experience considered appropriate for the organisation.

Financial oversight

The meeting of the Finance and Audit Sub Committee is held bimonthly where financial information, cash flow, income and expenditure statements are analysed, discussed and reported at the Board of Trustees Meeting.

Induction and training of new trustees

A full induction process is in place and training takes place in house and through the use of external trainers, new Trustees are encouraged to attend external charity related conferences.

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AGE UK DONCASTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Key management remuneration

Salaries are reviewed annually and are agreed at Board meetings.

Associated organisation: CASEwork Services Community Interest Company (CASEwork)

The charity is a founding guarantor member of CASEwork, a Community Interest Company which was established in 2021 to provide a shared finance team and system, and as a potential source of future income generation.

Risk management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees periodically conduct a review of the major risks to which the charity is exposed and are satisfied that there are procedures in place to mitigate any risks to which the charity may be exposed.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

03802384 (England and Wales)

Registered Charity number

1077339

Registered office

Ten Pound Walk Doncaster South Yorkshire DN4 5HX

Trustees

C Ellingworth M Green B R Leach M J Ovington L J Rodgers G M Stafford C Batty V Patel (appointed 27/6/2024)

Chief Executive Officer

H Boyce - to December 2023 G D Chimon - as of March 2024

Company Secretary

G D Chimon

Auditors

UHY Calvert Smith LLP Statutory Auditor Chartered Accountants Heritage House Murton Way Osbaldwick York North Yorkshire YO19 5UW

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AGE UK DONCASTER

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Bankers

The Co-Operative Bank 31 St Sepulchre Gate Doncaster DN1 1TD

AUDITORS

The auditors, UHY Calvert Smith LLP, will be welcomed to tender for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 12 December 2024 and signed on its behalf by:

L J Rodgers - Trustee

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AGE UK DONCASTER

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024

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

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

In so far as the trustees are aware:

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF AGE UK DONCASTER

Opinion

We have audited the financial statements of Age UK Doncaster (the 'charitable company') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 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 charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees 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 Report of the Independent Auditors 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 this gives rise to a material misstatement in the financial statements themselves. 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. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF AGE UK DONCASTER

Matters on which we are required to report by exception

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

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, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 charitable company'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 charitable company or to cease operations, or have no realistic alternative but to do so.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF AGE UK DONCASTER

Our 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 a Report of the Independent Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF AGE UK DONCASTER

Use of our report

This report is made solely to the charitable company's members, 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 charitable company's members those matters we are required to state to them in an auditors' 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 the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Harry Howley FCA MAAT (Senior Statutory Auditor) for and on behalf of UHY Calvert Smith LLP Statutory Auditor Chartered Accountants Heritage House Murton Way Osbaldwick York North Yorkshire YO19 5UW

19 December 2024

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AGE UK DONCASTER

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 40,667 349 41,016 7,651
Charitable activities 5
Services delivered in the home 754,760 39,762 794,522 854,432
Services delivered in the community 338,309 150,718 489,027 122,679
Information and advice services - 56,675 56,675 67,916
Investment income 4 16,429 - 16,429 13,773
Other income 6 13,386 - 13,386 11,794
Total 1,163,551 247,504 1,411,055 1,078,245
EXPENDITURE ON
Raising funds 7 5,700 - 5,700 5,678
Charitable activities 8
Services delivered in the home 936,456 39,762 976,218 1,100,783
Services delivered in the community 422,328 118,356 540,684 227,956
Information and advice services 12,479 53,584 66,063 95,339
Total 1,376,963 211,702 1,588,665 1,429,756
-
Net gains/(losses) on investments 35,098 35,098 (39,299)
NET INCOME/(EXPENDITURE) (178,314) 35,802 (142,512) (390,810)
RECONCILIATION OF FUNDS
-
Total funds brought forward 1,401,445 1,401,445 1,792,255
TOTAL FUNDS CARRIED FORWARD 1,223,131 35,802 1,258,933 1,401,445
----- End of picture text -----

The notes form part of these financial statements

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AGE UK DONCASTER (REGISTERED NUMBER: 03802384)

BALANCE SHEET 31 MARCH 2024

----- Start of picture text -----
2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 15 478,071 - 478,071 497,901
Investments 16 508,997 - 508,997 467,682
-
987,068 987,068 965,583
CURRENT ASSETS
Debtors 17 76,323 - 76,323 140,551
Cash at bank and in hand 433,757 35,802 469,559 513,611
510,080 35,802 545,882 654,162
CREDITORS
Amounts falling due within one year 18 (274,017) - (274,017) (218,300)
NET CURRENT ASSETS 236,063 35,802 271,865 435,862
TOTAL ASSETS LESS CURRENT LIABILITIES 1,223,131 35,802 1,258,933 1,401,445
NET ASSETS 1,223,131 35,802 1,258,933 1,401,445
FUNDS 20
Unrestricted funds 1,223,131 1,401,445
Restricted funds 35,802 -
TOTAL FUNDS 1,258,933 1,401,445
----- End of picture text -----

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 12 December 2024 and were signed on its behalf by:

L J Rodgers - Trustee

The notes form part of these financial statements

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AGE UK DONCASTER

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
2024 2023
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 (66,431) (383,402)
Net cash used in operating activities (66,431) (383,402)
Cash flows from investing activities
Purchase of tangible fixed assets (4,626) (5,080)
-
Sale of tangible fixed assets 3,749
-
Loan repaid from associated company 7,500
Interest received 3,838 2,283
Income received in investment portfolio 11,918 10,846
Net cash provided by investing activities 22,379 8,049
Change in cash and cash equivalents in the
reporting period (44,052) (375,353)
Cash and cash equivalents at the beginning
of the reporting period 513,611 888,964
Cash and cash equivalents at the end of the
reporting period 469,559 513,611
----- End of picture text -----

The notes form part of these financial statements

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AGE UK DONCASTER

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
2024 2023
£ £
Net expenditure for the reporting period (as per the Statement of
Financial Activities) (142,512) (390,810)
Adjustments for:
Depreciation charges 21,197 23,291
(Gain)/losses on investments (35,098) 39,299
-
Profit on disposal of fixed assets (490)
Interest received (3,838) (2,283)
Investment portfolio income (11,918) (10,846)
Net income movement on portfolio (6,218) (5,168)
Decrease/(increase) in debtors 56,728 (8,380)
Increase/(decrease) in creditors 55,718 (28,505)
Net cash used in operations (66,431) (383,402)
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23 Cash flow At 31.3.24
£ £ £
Net cash
Cash at bank and in hand 513,611 (44,052) 469,559
513,611 (44,052) 469,559
Total 513,611 (44,052) 469,559
----- End of picture text -----

The notes form part of these financial statements

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AGE UK DONCASTER

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

The charity is a private company limited by guarantee, incorporated in England & Wales. The registered office of the company is Unit 1, Ten Pound Walk, Doncaster, South Yorkshire, DN4 5HX.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The financial statements are prepared in sterling, which is the functional currency of the company.

Going concern basis

The trustees have considered the financial position and projections of the charity, and have a reasonable expectation that it has adequate resources to support its ongoing activities for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing the financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimate and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable in the circumstances.

Areas in which judgement has been applied include an assessment of the appropriate expenditure to recognise against certain restricted grants, and the allocation of supports costs as outlined below.

There are considered to be no assumptions or estimates made in the the preparation of these financial statements that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities in the next financial year.

Income

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

Income from charitable activities represents amounts receivable in connection with services delivered by the charity, and includes fees receivable, payments under service contracts and performance related grants.

Income from contracts for the supply of services,and similar performance related grants, are recognised over the period of delivery.

When donors specify that donations and grants are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

No amounts are included in the financial statements for general volunteer services.

continued...

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AGE UK DONCASTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

Cost of charitable activities include those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Allocation and apportionment of costs

Costs are directly allocated to charitable activities where possible.

Support costs include central functions and overheads that assist the work of the charity. These include staff costs, office costs and overheads and governance costs.

Support costs are allocated in proportion with the direct staff costs involved in each charitable activity. This estimate is considered to reasonably reflect the underlying financial activities of the charity, and provide a reliable basis for allocation in the context of the charity's size and resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Fixed asset investments

The charity's investment portfolio is stated at fair value, as determined by the price quoted by the fund managers at the balance sheet date. The portfolio is managed, and comprises a range of listed bonds, equities and open-ended investment companies.

Gains and losses on investments, whether arising on revaluation of disposal, are included on the Statement of Financial Activities in the period to which they relate.

Investment in group entity

The charity is a guarantor member of CASEwork Services Community Interest Company, a company limited by guarantee and having no share capital. No amount has been recognised in respect of the charity's interest in the company. An initial advance of £15,000 made to CASEwork to provide working capital, less £7,500 reimbursed to Age UK Doncaster in the current financial year, is included in debtors falling due after more than one year.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

continued...

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AGE UK DONCASTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

Fund accounting

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

Fixed asset investment are measured at fair value through net income and expenditure on the Statement of Financial Activities. All other financial assets and liabilities are measured at amortised cost.

3.
DONATIONS AND LEGACIES
General donations and legacies
Grants
4.
INVESTMENT INCOME
Investment portfolio income
Other interest receivable
Interest receivable
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Fees received for services
Services delivered in the home
Service contracts and grants
Services delivered in the home
Fees received for services
Services delivered in the community
Service contracts and grants
Services delivered in the community
Service contracts and grants
Information and advice services		 2024
£
7,217
33,799
41,016
2024
£
11,918
673
3,838
16,429
2024
£
726,935
67,587
24,125
464,902
56,675
1,340,224		 2023
£
4,130
3,521
7,651
2023
£
10,846
644
2,283
13,773
2023
£
727,610
126,822
32,925
89,754
67,916
1,045,027

Fees received for services delivered in the home includes amounts receivable for private and Council-commissioned homecare.

Total contract income of £342,008 (2023: £126,822) as been recognised in the year. The income in the year relates to contracts with the NHS in respect of dementia support services delivered in the community.

continued...

-19-

AGE UK DONCASTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

5. INCOME FROM CHARITABLE ACTIVITIES - continued

Total grant income of £247,156 (2023: £157,670) has been recognised as part of income from charitable activities, of which £193,035 has been classified as restricted. These are performance related grants which fund the delivery of specific services.

6. OTHER INCOME

Age UK retainer payments
Other income and recharges
7.
RAISING FUNDS
Investment management costs
Portfolio management
8.
CHARITABLE ACTIVITIES COSTS
Services delivered in the home
Services delivered in the community
Information and advice services		 Direct
Costs (see
note 9)
£
760,826
453,564
52,159
1,266,549		 2024
£
10,000
3,386
13,386
2024
£
5,700
Support
costs (see
note 10)
£
215,392
87,120
13,904
316,416		 2023
£
10,000
1,794
11,794
2023
£
5,678
Totals
£
976,218
540,684
66,063
1,582,965

continued...

-20-

AGE UK DONCASTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

9. DIRECT COSTS OF CHARITABLE ACTIVITIES

Staff costs
Property costs
Motor
Consumables and other direct costs
Payments to delivery partners		 2024
£
1,072,040
32,079
2,343
13,938
146,149
1,266,549		 2023
£
982,801
25,083
3,727
6,140
-
1,017,751

10. SUPPORT COSTS

Services delivered in the home
Services delivered in the community
Information and advice services		 Governance
Other
costs
£
£
208,461
6,931
84,678
2,442
13,497
407
306,636
9,780		 Totals
£
215,392
87,120
13,904
316,416

Support costs, included in the above, are as follows:

Other

Staff costs
Property costs
Telephone, IT and office
costs
Accountancy, consultancy &
professional
Sundries
Bank and finance charges
Depreciation of tangible
fixed assets
Loss on sale of tangible fixed
assets		 Services
Services
Information
delivered
delivered
and
in the
in the
advice
home
community
services
£
£
£
86,431
30,446
5,071
11,717
4,128
687
40,678
14,771
2,495
52,534
29,495
4,270
1,182
416
71
1,096
378
63
15,022
5,294
881
(199)
(250)
(41)
208,461
84,678
13,497		 2024
Total
activities
£
121,948
16,532
57,944
86,299
1,669
1,537
21,197
(490)
306,636		 2023
Total
activities
£
209,101
17,283
57,887
80,637
7,118
1,590
23,291
-
396,907

continued...

-21-

AGE UK DONCASTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

10. SUPPORT COSTS - continued Governance costs

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2024|2023| |Services|Services|Information| |delivered|delivered|and| |in the|in the|advice|Total|Total| |home|community|services|activities|activities| |£|£|£|£|£| |Auditor's remuneration|6,931|2,442|407|9,780|9,420|

----- End of picture text -----

11. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Depreciation - owned assets|21,197|23,292| |-| |Surplus on disposal of fixed assets|(490)| |Auditor's remuneration (inclusive of VAT)|9,780|9,420|

----- End of picture text -----

12. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

Trustees' expenses paid during the year totalled £93 (2023: £Nil).

13. STAFF COSTS

The aggregate payroll costs of the charity for the year are as follows:

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Wages and salaries|993,870|1,022,460| |Social security costs|72,439|74,187| |Pension contributions|20,945|21,398| |-| |Redundancy payments|18,408| |1,105,663|1,118,045|

----- End of picture text -----

The average monthly number of employees during the year was 54 (2023: 59).

No employees received emoluments in excess of £60,000.

The total remuneration of the key management personnel of the charity, inclusive of pension and employer social security costs, was £131,315 (2023: £134,575).

continued...

-22-

AGE UK DONCASTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
-
Donations and legacies 7,651 7,651
Charitable activities
Services delivered in the home 854,432 - 854,432
Services delivered in the community 32,925 89,754 122,679
Information and advice services - 67,916 67,916
Investment income 13,773 - 13,773
Other income 11,794 - 11,794
Total 920,575 157,670 1,078,245
EXPENDITURE ON
-
Raising funds 5,678 5,678
Charitable activities
Services delivered in the home 1,100,783 - 1,100,783
Services delivered in the community 138,202 89,754 227,956
Information and advice services 27,423 67,916 95,339
Total 1,272,086 157,670 1,429,756
-
Net gains/(losses) on investments (39,299) (39,299)
-
NET INCOME/(EXPENDITURE) (390,810) (390,810)
Transfers between funds 21,707 (21,707) -
Net movement in funds (369,103) (21,707) (390,810)
RECONCILIATION OF FUNDS
Total funds brought forward 1,770,548 21,707 1,792,255
TOTAL FUNDS CARRIED FORWARD 1,401,445 - 1,401,445
----- End of picture text -----

continued...

-23-

AGE UK DONCASTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

15. TANGIBLE FIXED ASSETS

COST
At 1 April 2023
Additions
Disposals
At 31 March 2024
DEPRECIATION
At 1 April 2023
Charge for year
Eliminated on disposal
At 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
16.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1 April 2023
Portfolio valuation movement
Net income and expenditure
At 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023		 Freehold
property
£
510,263
-
-
510,263
77,603
10,204
-
87,807
422,456
432,660		 Fixtures
and
fittings
£
215,969
4,626
-
220,595
175,075
5,976
-
181,051
39,544
40,894		 Motor
vehicles
Totals
£
£
133,252
859,484
-
4,626
(98,959)
(98,959)
34,293
765,151
108,905
361,583
5,017
21,197
(95,700)
(95,700)
18,222
287,080
16,071
478,071
24,347
497,901
Investment
portfolio
£
467,682
35,097
6,218
508,997
508,997
467,682

Investment portfolio

The charity's investments are held within a managed investment portfolio and comprise a range of listed equities, bonds, unit trusts and open-ended investment companies.

The book cost of the investment portfolio is £467,374 (2023: £465,620).

The movement in the year recognised above includes all realised and unrealised gains and losses, and income and costs met from cash held within the portfolio.

Investment in associated company

Age UK Doncaster is one of the guarantor members of CASEwork Services Community Interest Company ('CASEwork'). CASEwork was established in the prior period to provide a shared finance resource for Age UK groups, and as a potential source of future income generation.

continued...

-24-

AGE UK DONCASTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

16. FIXED ASSET INVESTMENTS - continued

As a member of CASEwork, Age UK Doncaster has committed to contribute an amount not exceeding £1 in the event of its winding up.

17.
DEBTORS
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments
Amounts falling due after more than one year:
Loan to CASEwork
Aggregate amounts
18.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses		 2024
£
47,557
2,198
17,614
67,369
8,954
76,323
2024
£
37,245
14,157
137,511
85,104
274,017		 2023
£
85,542
-
39,228
124,770
15,781
140,551
2023
£
18,340
15,501
139,781
44,678
218,300

Income from contracts and performance related grants is deferred when received in advance of the delivery of the service. Included in other creditors at the reporting date is £7,497 (2023: £11,017), the movement of £3,520 being recognised in current year income.

19. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years		 2024
£
26,235
92,148
-
118,383		 2023
£
26,235
103,383
15,000
144,618

continued...

-25-

AGE UK DONCASTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
20. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.24
£ £ £ £
Unrestricted funds
General fund 1,380,755 (178,314) 4,619 1,207,060
-
Designated fund - grant funded fixed assets 20,690 (4,619) 16,071
-
1,401,445 (178,314) 1,223,131
Restricted funds
Information and Advice - 3,141 - 3,141
- -
Community Circles 20,178 20,178
- -
Covid-19 long term support 3,067 3,067
- -
Stronger Links 9,416 9,416
- -
35,802 35,802
TOTAL FUNDS 1,401,445 (142,512) - 1,258,933
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 1,163,551 (1,376,963) 35,098 (178,314)
Restricted funds
Information and Advice 56,725 (53,584) - 3,141
-
Community Circles 101,409 (81,231) 20,178
-
Covid-19 long term support 35,250 (32,183) 3,067
- -
Age UK - Cost of Living 39,762 (39,762)
-
Stronger Links 14,358 (4,942) 9,416
-
247,504 (211,702) 35,802
TOTAL FUNDS 1,411,055 (1,588,665) 35,098 (142,512)
----- End of picture text -----

continued...

-26-

AGE UK DONCASTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

20. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.4.22
£
Unrestricted funds
General fund
1,743,911
Designated fund - grant funded fixed assets
26,637
1,770,548
Restricted funds
LNER minibus and transport
21,707
TOTAL FUNDS
1,792,255
Comparative net movement in funds, included in the above are a
Incoming
resources
£
Unrestricted funds
General fund
920,575
Restricted funds
Information and Advice
67,916
Community Circles
54,887
Covid-19 long term support
34,867
157,670
TOTAL FUNDS
1,078,245		 Net
movement
in funds
£
(390,810)
-
(390,810)
-
(390,810)
s follows:
Resources
expended
£
(1,272,086)
(67,916)
(54,887)
(34,867)
(157,670)
(1,429,756)		 Transfers
between
funds
£
27,654
(5,947)
21,707
(21,707)
-
Gains and
losses
£
(39,299)
-
-
-
-
(39,299)		 At
31.3.23
£
1,380,755
20,690
1,401,445
-
1,401,445
Movement
in funds
£
(390,810)
-
-
-
-
(390,810)

Designated funds

Capital additions funded by restricted donations are recognised by way of a transfer from restricted funds to a designated fixed asset fund. The balance reflects the book value of the assets acquired with restricted funds.

Restricted funds

Restrictions imposed by funders may relate to expenditure type or to a specific project or activity. Major restricted grants in the period include:

Information and Advice - funding has been received from the Henry Smith Foundation and the Forrester Family Trust in respect of the charity's information and advice service.

Community Circles - funding has been received from the National Lottery Community Fund to support the charity's Community Circles programme.

continued...

-27-

AGE UK DONCASTER

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

20. MOVEMENT IN FUNDS - continued

Covid-19 Long term support - funding has been provided by the Henry Smith Foundation towards the running costs of a project providing support for older people who have experienced social isolation due to the impacts of Covid-19 pandemic.

Age UK National Cost of Living - funding from Age UK National Charity to assist with additional charity costs related to increased expenditure requirements linked to cost of living crisis.

Stronger Links - funding has been received from City of Doncaster Council to support the Stronger Links project of delivering community health support in partnership with other local charities.

LNER minibus and transport - funding provided to assist with the charity's transport costs. The balance brought forward in the prior year is after the purchase of a minibus in 2021, which was included in designated funds. The funder then confirmed that the remaining unspent fund balance may be considered as unrestricted and used as best serves the charity and its beneficiaries, and so was transferred to general funds in the prior year.

21. RELATED PARTY DISCLOSURES

£41,568 has been paid to CASEwork Services Community Interest Company (CASEwork) in the year in respect of outsourced financial support services (2023: £32,555).

An initial advance of £15,000 made to CASEwork to provide working capital, less £7,500 repaid to Age UK Doncaster in the current year, is included as a debtor falling due after more than one year, with interest at 2% above base rate recognised on the loan.

CASEwork is an associated company of the charity. Michael Ovington (trustee of the charity) was a member of the CASEwork board of directors until 31/03/2024, Gil Chimon (CEO of the charity) is also a member of the CASEwork board of directors, as was Heather Boyce (CEO of the charity until mid-December 2023).

22. COMPANY LIMITED BY GUARANTEE

The company has no share capital. The liability of each member is limited to a sum not exceeding £1.

-28-