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2022-03-31-accounts

Charity Registration No. 1083242

Company Registration No. 04075099 (England and Wales)

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

ANNUAL REPORT AND CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2022

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

LEGAL AND ADMINISTRATION

Trustees B. Green BA LLB - Chair
Dr. S. Lennon BM MSc FRCPsych - Deputy Chair
R. Zoltie BSc CA - Honorary Treasurer
C. Fall FRICS
R. Clarke BA (Hons) Business Law
K. Cruickshank
Secretary S. A. Dervan
Principal and Registered officeFirst Floor, 20 St. Ann’s Square
Manchester
M2 7HG
Charity number 1083242
Company number 04075099
Auditors Jackson Stephen LLP
James House
Stonecross Business Park
Yew Tree Way Warrington
Cheshire
WA3 3JD
Bankers The Co-Operative Bank
1 Balloon Street
Manchester
M60 4EP
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES CONTENTS

Page
Trustees’ report 1 - 11
Statement of Trustees’ responsibilities 12
Independent auditor’s report 13 - 16
Consolidated statement of financial activities 17
Group balance sheet 18
Company balance sheet 19
Consolidated statement of cash flows 20
Notes to the financial statements 21 - 35

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 MARCH 2022

The Trustees have pleasure in presenting their annual report, which also contains the requirements of a directors’ report under the Companies Act 2006, and the audited financial statements for the year ended 30 March 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 and comply with the Charity’s governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their annual accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019)”. Legal and administrative details are provided on a separate information page at the front of these financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Object of the charity

Age Concern Manchester was formed in 1976 to “promote the relief of elderly people in any manner that now or hereafter may be deemed by law to be charitable in and around the City of Manchester”.

Legal status and governing document

Age Concern Manchester is a charitable company limited by guarantee, charity registration number 1083242. The Charity is governed by the articles and memorandum of association for the incorporated company as last amended on 3 November 2008. The directors of the charitable company are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. The governing documents instruct the trustees to act in a way to promote the objects of the Charity. The Trustees had no beneficial interest in the charitable company.

Subsidiaries

Until October 2000 the activities of Age Concern Manchester were undertaken by an unincorporated charity, registration number 504929. That charity is now a subsidiary charity of Age Concern Manchester and has not traded during the year. On 28 May 2012, the Pre-Retirement Association of Greater Manchester (PRAGMA) became a subsidiary charity of Age Concern Manchester, and was renamed as the Planned Retirement Association of Greater Manchester.

The Charity also has an active wholly owned trading subsidiary, Age Concern Manchester (Care) Limited. The group statement of financial activities includes the total income receivable and total expenditure payable by is subsidiary. The Charity also has four wholly owned non-trading subsidiaries; Silver Service Manchester Limited, Age UK Manchester Trading Co. Limited, Age Concern Manchester Trading Co. Ltd and Age UK Manchester.

On 11 March 2014, Age Concern Manchester signed a Brand Partner Agreement with Age UK and from 14 July 2014 adopted the working name of Age UK Manchester. The legal status of Age Concern Manchester, the Charity, remains unchanged.

Trustees

The Trustees, who are also directors for the purpose of company law, who served during the year were:

B. Green BA LLB - Chair Dr. S. Lennon BM MSc FRCPsych - Deputy Chair R. Zoltie BSc CA - Honorary Treasurer

C. Fall FRICS R. Clarke BA (Hons) Business Law

M. Berry BA (Hons) Sociology MA Social Work (Resigned 13[th] December 2021)

J. Gregory BSocSc Politics (Resigned 13[th] December 2021)

K Cruickshank (Appointed 21[st] March 2022)

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Appointment, induction and training of the Trustees

Recruitment to the Board of Trustees is normally by invitation to individuals with the relevant skills and experience to strengthen the governance of the organisation. It is usual for potential new trustees to attend one or more meetings at first as observers, and then to be co-opted prior to subsequent election at the Annual General Meeting.

The induction process includes the provision of relevant background written material as well as visits to the organisation’s service locations. Training needs are addressed at a preliminary meeting with the Chief Executive, with appropriate arrangements subsequently being made for personalised training to take place.

Organisational structure

The Annual General Meeting of the Charity elects the Trustees and Honorary Officers, appoints Auditors, and considers and adopts the Annual Report and Consolidated Financial Statements for the preceding year's activities. The Board receives regular reports on risk management, on property management, health and safety and on equal opportunities performance.

Financial control

In accordance with company and charity law applicable to charities in England and Wales, the Trustees have financial statements prepared for each financial year based upon proper accounting records which disclose a true and fair view of the state of affairs of the charity on an on-going basis. In preparing those financial statements, the Trustees have approved suitable accounting policies and require them to be applied consistently, making judgements and estimates that are reasonable and prudent. The Trustees, being also responsible for safeguarding the assets of the Charity, have taken reasonable steps for the prevention and detection of fraud and other irregularities.

Once a year, auditors attend the Board’s meeting to present the draft annual accounts and to discuss the draft annual reports. Budgets are approved at the beginning of the financial year and monitored throughout the year.

Reporting requirements

At the regular meetings of the Board of Trustees cost centre management accounts are considered, showing income and expenditure against budget, along with statements on cash, and reports on trends in service activity and income generation. Staffing and other management issues are regularly reported to the Board, as well as ideas for developing services and for improving income generation. Reports are presented on policy matters of concern to older people locally, regionally and nationally.

Reporting is by the Chief Executive and other members of the management team who attend meetings and contribute according to the matters on the agenda. So far as possible, the Board’s focus is on strategic issues, developing the capacity of the team, the suitability of the buildings in use, the quality of systems and the strength of financial reserves that are for future growth. In this context, from time to time the Trustees and senior managers meet for longer periods for business planning purposes.

Risk management

The Trustees acknowledge their continuing responsibility for identifying the major risks faced by the Charity, keeping those risks under review and taking appropriate steps to manage those risks. The Trustees confirm that they are satisfied that the risk management arrangements in force within the Charity are appropriate and effective and conform to the guidelines issued by the Charity Commission. The annual risk management report (that analyses the major risks faced by the Charity and highlights where mitigating actions are required) has been considered and approved by the Board and is being kept under active review.

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Delegation

Subject to their compliance with the above reporting regime, the day to day management of the organisation is delegated to the Chief Executive and Senior Team.

Volunteers

Under normal circumstances, many of our activities depend heavily on the contribution of around 120 unpaid volunteers, to whom Age Concern Manchester remains greatly indebted. At the very minimum, their giving is worth around £500,000 a year to the organisation. During the year under review, we are still building back our volunteer team following the pandemic when volunteer input was badly affected due to the need for some people to shield and also due to the temporary changes we had to make to some services. Many of our volunteers have now returned, and we are encouraged to see that the work we have done in the year under review is helping us to attract new volunteers who want to make a difference in their local communities.

AIMS AND OBJECTIVES

In pursuit of the “relief of elderly people in and around the City of Manchester”, the organisation aims not only to provide direct assistance through its own service structure, but also seeks to influence the nature, style, client group and location of services provided by others, particularly the statutory agencies with responsibilities for meeting the needs of Manchester’s older people.

In this context, the Trustees committed the Charity to focus on those organisational objectives that would help to ensure that older people in and around Manchester were able to access the range of information, support and care that they needed as individuals, and in the settings where and when such services were needed. In particular, during 2021/22:

Due to the exceptional circumstances faced by older people in the aftermath of the pandemic:

And also:

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ACTIVITIES

1. Advice and Counselling

Advice:

The Information and Advice Service continued to be a central commitment of Age UK Manchester, accepting referrals from Adult Social Care, Community Mental Health Teams, NHS and Housing Associations. The majority of referrals, however, continued to be from individuals, families or their carers.

During the second year of the pandemic, the service was still carrying out the majority of its sessions over the telephone with a gradual increase in home visits as national restrictions were lifted. The team remained committed to continuing to provide a quality service to older people and their carers in the City of Manchester local authority area, providing information and signposting services as well as casework for those experiencing difficulty with problems relating to Welfare Benefits, Social Care and Housing and non-consumer credit debt.

For the financial year under review the service helped to secure additional benefits for older people and their carers, to the value of over £948k.

Grant funding was again received from the Eon Warm Homes Age UK Partnership to provide Benefit Entitlement Checks and increase awareness of access to benefits to avoid fuel poverty and how to stay warm. In January 2022, additional funding was awarded from Age UK National to run a Scams Awareness Project for those over 50. A full-time additional member of staff was recruited and both one to one and group sessions were started around the community. This helped to promote our services within community groups that had been dormant for the past 18 months.

Counselling:

The Counselling Service continued to help substantial numbers of older people into recovery with the help of either a qualified or an in-training volunteer Counsellor delivering one-to-one Counselling sessions, using either person centred or integrated approaches.

The Age UK Manchester Counselling Service (funded by the NHS as part of a mental health contract that also covers day care provision at our day centres in Openshaw and Brunswick Village) has retained its distinctive focus, using the GAD 7 (screening questionnaire for anxiety) and PHQ 9 (screening questionnaire for depression) alongside CORE 10 (Psychological Outcomes Measure). Clients who would be suitable for IAPT compliant therapies were referred into the relevant services provided by other agencies.

In April and May 2021 ninety per cent of counselling sessions were operated using telephone, by March 2022 eighty per cent of counselling sessions were face to face appointments either at Age UK Manchester community buildings or via home visits, particularly for those who are housebound or who find it difficult to travel.

110 clients were supported to explore and understand problems such as stress, anxiety, depression, bereavement, trauma, loneliness and ill health. From April to September 2021 30 referrals were received, and from October 2021 to March 2022 80 referrals were received, 1,137 sessions were provided. Thirty-five per cent of referrals were from Self Help Services referral hub, eighteen per cent were self-referrals, eighteen per cent were NHS referrals, ten per cent were GP referrals, eight per cent were Age UK Manchester referrals and 11 per cent were referrals from relatives or other sources.

On February 1 2022 Age UK Manchester Counselling Service was accepted as an organisational member of BACP (British Association for Counselling and Psychotherapy).

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2. Contract Care

The Home Care and Residential Care services are registered with the Care Quality Commission and are rated “Good”. Day Care (monitored and inspected by NHS and Manchester City Council staff) is managed as if it were subject to the CQC regime. During the year under review, a third day care service was established at Brunswick Village. The service has been the subject of an initial inspection by the Care Quality Commission which proved satisfactory.

Residential Care at Holmfield

During the year under review the pattern of normal life has slowly resumed at Holmfield. The staff team at Holmfield have done everything they can to reassure, support and entertain people while continuing to provide high quality care as things return slowly to normal and visitors have been welcomed back. Staff have given up some of their own time to improve the general environment in the home through redecorating and gardening and through their efforts, Holmfield is a welcoming bright environment where people are happy to live and work.

Recruitment in care settings is challenging since the pandemic and the staff at Holmfield have been exemplary in their approach, showing a commitment to team work and always keeping the safety and wellbeing of the older people who live at Holmfield as their key priority, even at times when they are stretched due to staff sickness etc.

Staff have once again achieved the Platinum status on the Gold Standard Framework for End of Life care and have shared their passion for their work through the “Shining Moments” programme that encourages staff to reflect and focus upon what they enjoy most about their role.

Throughout the year under review, bed occupancy at Holmfield has remained consistently high. We understand this is not the experience of every care home in the city, and it is testament to the efforts and enthusiasm of the staff who make Holmfield such a happy and welcoming environment.

Day Care Services

In the year under review our Day Care Services have gradually returned to their normal patterns of work.

During the Pandemic, each of our centres had provided vital support to older people and their carers in terms of outreach and emergency response work. This work allowed us to identify some older people who were previously in receipt of no services and a positive and long-lasting outcome of the pandemic has been that, in some cases, we have been able to extend additional ongoing support and advice to these individuals that has made their day to day lives more comfortable for the future.

During the year under review it has become apparent that Day Care Services, now more than ever, have a vital role to play in supporting older people to make new connections and friendships and to resume normal activities. The value of Day Care in terms of providing respite to Carers was also strongly highlighted during the pandemic. Our Day Care services have now gained greater interest and support from commissioners who understand the true value of the service we are able to provide looking to the future, and they also recognise the vital support we gave to local communities when times were at their most challenging.

On 12 April 2021 we opened a new Day Care facility at Brunswick Village. Brunswick Village is a new build Extra Care Facility comprising 60 flats for adults aged 55+. The Day Care service provided at Brunswick village replaces the service previously provided from Mellands Road in Gorton (where the premises we occupied were in a bad state of repair) The opportunity to relocate the service has not only given us better premises for the benefit of our clients but has allowed us to demonstrate the wider value of our presence in the facility (where we also offer Ageing Well , Home Care and operate a shop and Bistro) This work has allowed us to deliver a “demonstration project” that shows how our services are able to work together to provide flexible and holistic support and this in turn has led to wider commissioning opportunities.

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Home Care Services

In June 2021 we were contacted by Home Care Commissioners and asked if we would take on a contract to become one of four “Approved Spot Purchase Providers” who would be used to back up the lead providers citywide. This contract has brought with it a significant amount of additional work, particularly for the Home Care team in North Manchester.

A third Registered Home Care Service has been established at Brunswick Village during this year and despite problems with care recruitment, this service is developing satisfactorily and is helping to address the shortage of quality care services in the local area. The service also links in with our other services at this location and allows us to demonstrate our flexible and response approach to care provision.

Problems with payments from Manchester City Council have been worked through, allowing us to make significant progress in speeding up payments and in collecting outstanding debts though we have accepted that this work is likely to be ongoing.

3. Other Services

Ageing Well

During the year under review our commitment to Ageing Well work has remained strong and focussed.

A diverse range of Ageing Well activities continued during the year under review with face to face Ageing Well groups restarting from April 2021. Well established groups were able to resume and friendships and activities that had been maintained at a distance during the pandemic could once again be shared and fully enjoyed.

We have strengthened our commitment to giving practical opportunities for older people to learn, pass on their skills, socialise, improve their fitness and generally enhance their quality of life.

The focus of all the Ageing Well work is to encourage older people at every opportunity to be ambitious, focussing on what can still be achieved rather than what is no longer possible. Wherever possible the idea is promoted of older people as the experts, able in a very positive way to demonstrate talent, skill and capability. In the year under review it has been more important than ever before that older people have support, friendship and opportunities to be engaged and creative as normal life is resumed.

The 'Out in the City' group has long been recognised nationally as an example of an innovative and valuable service for older people from the lesbian, gay, transgender and bisexual communities in and around Manchester. Membership has grown rapidly since the pandemic, as has local and regional recognition of the group’s contribution to the wider LGBT community.

An expansion to the programme of Ageing Well activities delivered from Harpurhey Shop has strengthened our Ageing Well presence in North Manchester.

At Brunswick Village a whole new programme of Ageing Well work has been developed, linking with partner agencies in the local area such as Manchester Museum, Manchester Aquatics Centre and the School of Robotics at Manchester University. Such links allow a really varied and interesting programme of activities that bring enrichment to the lives of the older people who take part in the groups and challenge the traditional image of hobbies and interests enjoyed by people in later life. Well established Ageing Well groups at Crossacres have resumed and are attracting new members who are looking for opportunities to get out and socialise after the long periods of isolation brought about by the Pandemic.

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During the year under review a new Walking Football programme has been developed in Wythenshawe and Bicycle Libraries (where group members repair and hire out cycles to the local community) are in the planning stages at Brunswick Village and Crossacres presenting further opportunities for older adults to play an active part in local community life.

Befriending

In May 2021 we were asked by commissioners if we would pick up a commissioned telephone befriending service for a small number of clients with a Mental Health need. The service had previously been operated by another provider but had been decommissioned with just a few clients remaining in need of support. This work has continued with clients receiving phone calls and face to face support each week. A number of the clients who receive befriending support have also now benefitted from our wider portfolio of services.

Home from Hospital Service

Following a short notice request from commissioners in late November 2021, Age UK Manchester started to provide Home from Hospital Support on 6 December 2021 as part of the additional services commissioned to address the anticipated Winter Pressures on hospital beds.

Initially the service was provided for patients being discharged from North Manchester General Hospital and Manchester Royal Infirmary and little while later there was a request to extend the service to include patients being discharged from Wythenshawe Hospital.

The service has been staffed as a distinct team with a base at Brunswick Village Extra care Scheme. The office-based service operates between 10am and 6pm 7 days per week including Bank Holidays.

A clear and comprehensive service leaflet was quickly produced to raise awareness amongst the

hospital teams of the existence of the service and its remit.

Referrals to the service are made either by email or by telephone with all clients receiving a home visit as soon as possible after discharge to make sure they are settled at home and to address any areas of unmet need.

A high percentage of referrals are received at weekends or in the late afternoon (with an actual arrival time at home for the patient being well after 6:00pm). In order to cover late evening discharges, we have added some input from our home care teams (North, South and Central) to make sure that patients having a late discharge did not have to wait until the following day to have any urgent needs met. In such cases, an experienced Home Care Worker (trusted assessor) makes a visit and ensures that any immediate needs for food, heating, etc. are met. They look out for any obvious and immediate problems that might affect the sustainability of that individual remaining safely at home.

The Home Care Management teams are coordinating any late evening visits and providing back up if required to the Home Care Staff. Patients seen in the late evening are then referred back to the Home from Hospital team the following day for further, fuller assessment and they will then address any ongoing practical or emotional support needs.

On 28 January 2022 we were asked by Commissioners to stand down the discharge support offered to patients from North Manchester General Hospital as Manchester Care and Repair felt that they could manage the entire workload there.

Since then we have concentrated our efforts on Manchester Royal Infirmary and on Wythenshawe Hospital. Commissioners have been complimentary about our approach to Hospital Discharge work which has given us another opportunity to demonstrate what our services can achieve when they work flexibly together. Our retail team have also been involved in this work, supplying essential items to those individuals who are being discharged to temporary accommodation.

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PRAGMA

The Planned Retirement Association of Greater Manchester (PRAGMA) continued to seek out opportunities to develop and deliver its services. There have been some initial inquiries for courses with the lifting of Covid-19 restrictions resulting in a couple of face to face discussions with potential customers. Following the success of the online course in 2021, this has been added the options for course delivery.

In May 2021, we were saddened to hear of the death of Molly Heath. Molly had resigned as Chairman of PRAGMA in 2014, having served as a guiding light for the charity for 23 years.

4. Shops

The Charity benefits enormously from the generosity of donors to our shops and during the year under review our shops have once again re established their presence in local communities after periods of sporadic closures during the pandemic.

With the purchase of a new vehicle in April 2021 for the collection and delivery of donated goods, and the appointment of a new retail manager to oversee the shops in July 2021, shops are now going from strength to strength and it is clear that the rise in the cost of living is causing people to consider shopping in a more sustainable and cost-effective way.

Our shops at Gorton, Withington, Chorlton and Harpurhey bring Age UK Manchester’s presence to

the heart of local community life.

The Ageing Well work delivered from our shop at Harpurhey adds additional community value to its presence in the Shopping Centre and the small shop established at Brunswick Village, selling groceries and other essential items is valued by the tenants for its convenience.

5. Capacity

The capacity of the Board and the Senior Team was well tested and consolidated during the year under review and efforts were made to recruit new trustees to strengthen the Board.

6. Supporters

During the year under review, whilst facing the challenges presented to older people by the Covid19 pandemic, we were successful in obtaining grant funding from a range of generous trusts and foundations. This vital financial support enabled us to maintain a resilient and flexible response to the needs of our community’s older people and their carers; provided funds to cover income shortfalls due to unforeseen reduced income from charged for services and retail operations; and funded new, essential services to support older people and their carers who found themselves with no one to turn to during the pandemic.

The funders who gave us their support include:

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There are also countless other individuals, businesses and community groups who supported our efforts to help older people in Manchester with donations of money, time and items to distribute in emergency parcels. This includes:

We thank every individual, business and organisation who supported us. Each and every donation or offer of practical help has made a really significant difference for Manchester’s older people and their carers during really challenging times.

PUBLIC BENEFIT STATEMENT

The Trustees are satisfied that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

FINANCIAL REVIEW

Review of the financial position during the year ended 30 March 2022

The results for the year, and the Charity’s financial position at the end of the year, are shown in the attached financial statements.

Principal Funding Sources: Income for the year was £4,584,292, a net 10.5% increase on the

previous year.

Gifts and grants for the year amounted to £116,849 (2021: £180,727) a decrease of 35.4% on the prior year. £353,062 came from statutory contracts, down from £486,694 in 2020/2021.

Of the remainder, £3,467,759 came from clients’ fees and payments (mainly for home care, day care and residential care, and small amounts towards Ageing Well and Advice and Advocacy activities), an increase on the prior year. Most of the rest was trading income from the charity shops, which recovered from the Covid-19 lockdown restriction and stood at £402,536 for the year (2020/2021: £136,678), along with furlough income of £14,518 and other Covid-19 support grants of £366,373.

Principal Expenditure Items: At £4,235,911, expenditure was up 6.7% on the previous year, of which £3,269,530 (77.1%) went on employee costs. Charitable expenditure and its associated support costs constituted 90.4% of total expenditure during the year.

The cost of generating funds (9.6%) consisted almost entirely of charity shop costs.

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GRANT MAKING POLICY

Grant making is not a material part of the Charity’s activities.

RESERVES POLICY

Net assets at the end of the financial period amounted to £1,034,164 equivalent to 24.5% of annual revenue expenditure (17.3% in 2020/21).

Readily accessible unrestricted reserves at the end of the financial period were at a level equivalent to just under thirteen weeks unrestricted expenditure, approximately the three months level that the Board consider to be the minimum target for the organisation. The Board continues to review and prioritise the Charity's operations with a view to achieving a healthier financial position.

PLANS FOR FUTURE PERIODS

The performance of our staff teams during the pandemic has been a credit to the organisation and enormous efforts have been made during the year under review to help older people and their carers get back to doing the things they most enjoy.

We have made some successes this year that provide good foundations for the future development of services and we have demonstrated how our range of services can work flexibly together to produce excellent results.

We feel confident that we are able to continue to focus on organisational objectives that will help to ensure that older people and those who care for them in and around Manchester are able to access the range of information, support and care that they need and that we can offer life enhancing opportunities that will contribute to wellbeing, happiness, and healthy ageing.

It is our aim

• To sustain and further develop the Charity's offer of a supportive "relationship for life' to those who turn to it for assistance.

• To build upon Age UK Manchester’s successful work at Brunswick Village and through the provision of joined up, innovative services make a positive difference to the wellbeing of the older people citywide by seeking out opportunities to expand the reach and scope of our work.

• To make full use of our Day Care facilities as a means of offering flexible support to older people and their carers at a time when there is a particularly high demand for services that offer this sort of opportunity for socialisation, care and support.

• To continue to promote ageing well, healthy lifestyles and companionship wherever practicable, using to the full the community facilities currently available to the Charity in Openshaw, Brunswick Village, Harpurhey Shop and Crossacres as well as to actively seek out opportunities to extend and strengthen the network and range of our work in local communities across Manchester

• To work proactively with commissioners and funders to further develop links between our portfolio of services and encourage their use in a flexible and responsive way that promotes the independence and wellbeing of older people and their carers

• In conjunction with Age UK's National services, to continue to provide easy access to information relating to the concerns of older people and their carers and, for those in need of it, access to trained advisors (particularly relating to the take-up of benefits) and to counselling.

• To deliver CQC registered home care (now from three locations) and residential care, including high quality end-of-life care in either setting, through the subsidiary company Age Concern Manchester (Care) Limited.

• To encourage and support the contribution of volunteers to the quality of life of older people and to assist them in a safe and confident return to our services

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• By the fullest possible use of the services listed above and particularly through Home Care and Home from Hospital Services, to assist the efforts of the statutory agencies in seeking to minimise unnecessary days and nights in hospital by offering a flexible, responsive and personcentred approach, tailored to individual needs and circumstances.

• To further strengthen the resilience of the organisation, particularly with respect to the organisation's financial reserves, quality control systems, the range and quality of property assets, and the senior staff team.

DISCLOSURE OF INFORMATION TO AUDITORS

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditors are aware of such information.

AUDITORS

A resolution to re-appoint Jackson Stephen LLP as auditors will be proposed at the forthcoming Annual General Meeting.

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

Registered office: Signed by the order of the Trustees First Floor 20 St Ann’s Square Manchester B. Green M1 5FW Chairman Approved by the Trustees on 30 November 2022

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STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the financial statements in accordance with applicable law and 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 Charity and the Group and the incoming resources and application of resources, including the net income or expenditure, of the Group for the year. In preparing those financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and the Group 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 Charity and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF AGE CONCERN MANCHESTER

Opinion

We have audited the financial statements of Age Concern Manchester for the year ended 30 March 2022 which comprise the consolidated statement of financial activities, the group balance sheet, the company balance sheet, the consolidated statement of cash flows and the 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, including Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland (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's responsibilities for the audit of the accounts 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 accounts 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 statement 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 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 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.

We have nothing to report in this regard.

13

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF AGE CONCERN MANCHESTER-Continued

Opinions on other matters prescribed by the Companies Act 2006

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

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 directors’ report included within the Trustees’ Report.

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

Responsibilities of the Trustees

As explained more fully in the Statement of Trustees Responsibilities, the Trustees, who are also the directors of the charity for the purpose 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 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 charitable company or to cease operations, or have no realistic alternative but to do so.

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.

14

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF AGE CONCERN MANCHESTER-Continued

Based on our understanding of the charitable company and sector, we identified that the principal risks of non-compliance with laws and regulations related to, but were not limited to, the Companies Act 2006, the Charities Act 2011, employment, pension and health and safety legislation and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the Charities’ Statement of Recommended Practice.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to management bias in accounting estimates and judgements and the risk of fraud in revenue recognition.

Our procedures to respond to risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

15

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF AGE CONCERN MANCHESTER-Continued

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.

Peter Atkinson F.C.A. (Senior Statutory Auditor) for and on behalf of Jackson Stephen LLP

6 December 2022

Chartered Accountants Statutory Auditor

James House Stonecross Business Park Yew Tree Way Warrington Cheshire WA3 3JD

16

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 MARCH 2022

Unrestricted
Funds
Note
£
Incoming Resources
Incoming resources from generated funds:
Voluntary income
2
60,080
Activities for generating funds
3
425,036
Investment income
4
-
Incoming resources from
charitable activities:
5
Advice and advocacy
60,203
Ageing well
15,501
Day care
643,382
Home care
1,888,317
Home from hospital
129,991
Residential care
789,239
PRAGMA
-
Other Covid-19 support
199,165
Furlough income
14,518
Total incoming resources
4,225,432
Resources Expended
Costs of generating
funds:Costs of
generating funds
7
394,272
Net incoming resources
available for charitable
application
3,831,160
Costs of charitable activities:
Advice and advocacy
8
106,775
Ageing Well
37,747
Day care
729,120
Home care
1,832,855
Home from hospital
14,092
Residential care
778,410
PRAGMA
4,058
Total charitable expenditure
3,503,057
Total resources expended
3,897,329
Net incoming/(outgoing)
resources/ Net movement in
funds
328,103
Fund balances at 30 March 2021
641,805
Fund balances at 30 March 2022
22
969,908		 Restricted
Total funds
Year to
Funds
30 March 2022 30
£
£
-
60,080
7,903
432,939
-
-
59,494
119,697
96,621
112,122
27,634
671,016
-
1,888,317
-
129,991
-
789,239
-
-
167,208
366,373
-
14,518
358,860
4,584,292
12,486
406,758
346,374
4,177,534
59,494
166,269
93,138
130,885
63,267
792,387
58,074
1,890,929
-
14,092
48,353
826,763
3,770
7,828
326,096
3,829,153
338,582
4,235,911
20,278
348,381
43,978
685,783
64,256
1,034,164		 Total funds
Year to
March 2021
£
31,408
141,392
-
79,477
46,316
630,099
1,805,561
-
719,112
675
567,166
128,204
4,149,410
328,567
3,820,843
136,487
87,292
827,849
1,774,757
-
807,959
6,762
3,641,106
3,969,673
179,737
506,046
685,783

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

17

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES GROUP BALANCE SHEET AS AT 30 MARCH 2022

Note
Intangible fixed assets
14
Tangible fixed assets
15
Current assets
Stock
Debtors, prepayments and
accrued income
17
Cash at bank and in hand
Creditors: amounts falling due within
one year
18
Net current assets
Total assets less current liabilities
Creditors: amounts falling due
in greater than one year
19
Net assets
Funds employed
Unrestricted
22
Restricted
22		 30 March 2022
£
£
4,815
1,070,915
1,075,730
13,265
448,721
546,409
1,008,393
(465,405)
542,988
1,618,718
(584,554)
1,034,164
969,908
64,256
1,034,164		 30 March 2022
£
£
4,815
1,070,915
1,075,730
13,265
448,721
546,409
1,008,393
(465,405)
542,988
1,618,718
(584,554)
1,034,164
969,908
64,256
1,034,164		 30 March 2021
£
£
4,815
1,094,791

1,099,606
13,265
325,428
332,526
671,219
(506,023)
165,196
1,264,802
(579,019)
685,783
641,805
43,978
685,783		 30 March 2021
£
£
4,815
1,094,791

1,099,606
13,265
325,428
332,526
671,219
(506,023)
165,196
1,264,802
(579,019)
685,783
641,805
43,978
685,783
1,618,718
(584,554)		 1,264,802
(579,019)
1,034,164
969,908
64,256		 685,783
641,805
43,978
1,034,164 685,783

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approv:y�_yember 2022 R. Zol�· � .. B.Green Honorary Treasurer ,, Chair � ,.13/� Company Registration No. 04075099

18

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES COMPANY BALANCE SHEET AS AT 30 MARCH 2022

Note
Intangible fixed assets
14
Tangible fixed assets
15
Fixed asset investments
16
Current assets
Stock
Debtors, prepayments and accrued
income
17
Cash at bank and in hand
Creditors: amounts falling due
within one year:
18
Net current assets
Total assets less current liabilities
Creditors: amounts falling due in
greater than one year
19
Net assets
Funds employed
Unrestricted
22
Restricted
22		 30
£
13,265
448,716
546,407		 March 2022
30
£
£
4,815
1,070,915
5
1,075,735


13,265
325,423

332,526

671,214

(506,023)
542,983
1,618,718
(584,554)
1,034,164
969,908
64,256
1,034,164		 March 2021
£
4,815
1,094,791
5
1,099,611
165,191
1,008,388
(465,405)
1,264,802
(579,019)
685,783
641,805
43,978
685,783

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006. App,ovet�mbe< 2022 R. Zoltie B. Green ,,,-;? Honorary Treasurer Company Registration No. 04075099 Chair Y...)�_q___

19

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS AS AT 30 MARCH 2022

Note
Cash flows from operating
activities
Cash generated/(absorbed)
from operations
27
Investing activities
Purchase of tangible fixed assets
Proceeds on disposal of fixed assets
Net cash used in investing activities
Financing activities
Repayment of bank loans

Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at
beginning of year
Cash and cash equivalents at end of year
Relating to:
Cash at bank in hand
Bank overdrafts included in creditors
payable within one year		 2022
£

(6,000)
-
(19,179)
£
239,110

(6,000)

(19,179)
213,931
332,476
546,407
546,407
-
546,407		 2021
£
(54,927)
500
(40,001)
£
458,257
(54,427)
(40,001)
363,829
(31,353)
332,476
332,526
(50)

332,476

20

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2022

1 Accounting policies

Charity Information

Age Concern Manchester is a private company limited by guarantee incorporated in England and Wales. The registered office is First Floor, 20 St Ann’s Square, Manchester, M2 7HG.

1.1 Accounting Convention

The accounts have been prepared in accordance with the charity’s Memorandum and Articles of Association, the Companies Act 2006 and “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). The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in sterling, which is functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below:

1.2 Going Concern

The Charity’s trading activities, together with the factors likely to affect its future development, performance and financial position are set out in the Trustees’ report on pages 1 to 11. The Charity meets its day-to-day working capital requirements through its overdraft facility.

The Charity’s forecasts and projections, taking account of reasonably possible changes in trading performance, show that the Charity should be able to operate within the level of its current facilities.

The Trustees therefore have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Basis for consolidation

The consolidated financial statements comprise Age Concern Manchester, its subsidiary charity PRAGMA, and its trading subsidiary, Age Concern Manchester (Care) Limited, along with the nontrading subsidiaries, Age UK Manchester Trading Co. Limited, Age UK Manchester, Age Concern Manchester trading Co. Ltd and Silver Service Manchester Limited. The results of the subsidiaries are consolidated on a line by line basis.

The summarised Profit and Loss Account for the year ended 30 March 2022 and Balance Sheet as at 30 March 2022 for Age Concern Manchester Trading Co. Ltd and Age Concern Manchester (Care) Limited are given in the notes to these accounts.

The charity has availed itself of the provisions of the Companies Act and adapted the Companies Act formats to reflect the special nature of the charity’s activities. No separate SOFA has been presented for the charity alone as permitted by Section 408 of the Companies Act 2006 and Paragraph 397 of the SORP.

21

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

1.4 Charitable Funds

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds is charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

All income and expenditure is shown in the Statement of Financial Activities (SOFA).

Investment income and gains are allocated to the appropriate fund.

1.5 Incoming resources

All incoming resources are included within the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.

Grants receivable which are not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

Grants receivable that do relate to the delivery of a specific performance by the charity are recognised when the charity earns the right to such consideration by its performance.

No amounts are included in the financial statements for services donated by volunteers.

1.6 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. General overheads have been allocated on the basis of direct staff wage costs.

1.7 Trademarks

Trademarks are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost less estimated residual value in equal annual instalments over their estimated useful lives.

1.8 Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset, with the exception of land, over its estimated useful life:

Freehold and leasehold buildings 2% per annum straight line basis Fixtures and fittings 15% per annum straight line basis Motor vehicles 25% per annum straight line basis Office equipment 15 - 25% per annum straight line basis

22

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

1.9 Impairment of Fixed Assets

At each reporting end date, the charity reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually, and whenever there is an indication that the asset may be impaired.

1.10 Investments

Investments represent the Charity’s cost in its subsidiary undertakings and are stated at cost less any provision for diminution in value.

1.11 Stocks

Stocks are valued at the lower of cost and net realisable value.

1.12 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.13 Pension costs

The charitable group operates a defined contribution scheme for the benefit of its employees. Contributions payable are included in the SOFA in the year they are payable.

1.14 Finance and operating leases

Rentals payable under operating leases are charged to the SOFA against income on a straight line basis

2 Voluntary income

Voluntary income
Unrestricted Restricted Total Total
Funds funds 2022 2021
£ £ £ £
Donations and legacies 60,080 - 60,080 31,408

23

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

3 Activities for generating funds
Unrestricted
Funds
£
Fundraising events
30,318
Commercial trading operations
Shop sales
394,633
Rent, service charges and room hire
85
425,036
4 Investment income
Unrestricted
funds
Interest receivable
£
-
5 Incoming resources from the charitable activities
Charitable
Grants
Statutory
Grants and
payments

£
£
Advice and advocacy
23,994
59,494
Ageing Well
9,275
96,621
Day care
23,500
29,739
Home care
-
-
Home from hospital
-
-
Residential care fees
-
-
PRAGMA
-
-
Other Covid-19 support
199,165
167,208
Furlough
14,518
-
270,452
353,062		 3 Activities for generating funds
Unrestricted
Funds
£
Fundraising events
30,318
Commercial trading operations
Shop sales
394,633
Rent, service charges and room hire
85
425,036
4 Investment income
Unrestricted
funds
Interest receivable
£
-
5 Incoming resources from the charitable activities
Charitable
Grants
Statutory
Grants and
payments

£
£
Advice and advocacy
23,994
59,494
Ageing Well
9,275
96,621
Day care
23,500
29,739
Home care
-
-
Home from hospital
-
-
Residential care fees
-
-
PRAGMA
-
-
Other Covid-19 support
199,165
167,208
Furlough
14,518
-
270,452
353,062		 3 Activities for generating funds
Unrestricted
Funds
£
Fundraising events
30,318
Commercial trading operations
Shop sales
394,633
Rent, service charges and room hire
85
425,036
4 Investment income
Unrestricted
funds
Interest receivable
£
-
5 Incoming resources from the charitable activities
Charitable
Grants
Statutory
Grants and
payments

£
£
Advice and advocacy
23,994
59,494
Ageing Well
9,275
96,621
Day care
23,500
29,739
Home care
-
-
Home from hospital
-
-
Residential care fees
-
-
PRAGMA
-
-
Other Covid-19 support
199,165
167,208
Furlough
14,518
-
270,452
353,062		 Restricted
Total
Total
Funds
£
2022
£
2021
£
-
30,318
4,714
7,903
402,536
136,678
-
85
-
7,903
432,939
141,392
Restricted
Total
Total
funds
2022
2021
£
-
£
-
£
-
Service
fees
Total
2022
Total
2021
£
£
£
36,209
119,697
79,477
6,226
112,122
46,316
617,777
671,016
630,099
1,888,317
1,888,317
1,805,561
129,991
129,991
-
789,239
789,239
719,112
-
-
675
-
366,373
567,166
-
14,518
128,204
3,467,759
4,091,273 3,976,610		 Total
2021
£
4,714
136,678
-
141,392
Total
2021
£
-
270,452
353,062		 3,467,759

5 Incoming resources from the charitable activities

24

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

6
Support costs
Note
Premises costs
Employee costs
Vehicle costs
Depreciation
Charges and fees
Office costs
Other costs
8
7
Analysis of costs of generating funds
Premises costs
Employee costs
Volunteers’ expenses
Insurance
Depreciation
Office costs
Other costs
Charges and fees
Auditors’ remuneration
Vehicle costs		 Total
2022
£
7,565
37,478
67
1,712
44,270
21,752
4,895
117,739
Total
2022
£
85,161
240,532
4,301
1,260
3,664
13,070
30,442
4,148
8,539
15,641
406,758		 Total
2021
£
7,090
40,227
40
1,520
44,270
20,105
3,436
116,688
Total
2021
£
104,036
176,506
1,353
361
5,956
12,776
675
1,980
8,610
16,314
328,567

25

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

8. Analysis of costs of charitable activities

Note
Activities undertaken directly:
Premises
Loan interest
Employee costs
Volunteer expenses
Vehicle costs
Depreciation
Charges and fees
Office costs
Other costs
Insurance
Support costs
6		 Advice &
advocacy
Ageing
Well
£
£
2,500
17,549
-
-
137,244
103,511
1,696
-
541
173
-
-
824
-
2,341
1,331
15,695
4,277
38
29
5,390
4,015
166,269
130,885		 Day
Care
£
108,631
-
454,421
138
35,274
10,842
3,466
78,081
83,729
171
17,634
792,387		 Home
Care
Residential
care
PRAGMA
Home from
hospital
Total 2022
Total
2021
£
£
£
£
£
£
-
77,517
-
-
206,197
226,205
-
28,709
-
-
28,709
27,564
1,743,864
532,058
7,322
13,100
2,991,520
2,828,125
-
290
-
-
2,124
856
3,924
1,343
101
-
41,356
30,458
-
13,658
-
-
24,500
17,609
10,373
5,075
-
-
19,738
77,129
62,390
70,112
119
481
214,855
205,503
683
77,169
-
-
181,553
109,267
438
181
2
3
862
1,702
69,257
20,651
284
508
117,739
116,688
1,890,929
826,763
7,828
14,092
3,829,153
3,641,106

26

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

9 Movement in total funds for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
Total Total
Note 2022 2021
£ £
Auditors’ remuneration 8,925 8,500
Depreciation 15 29,876 23,085
Profit on disposal of tangible fixed assets - (500)
10
Staff costs
Wages and salaries
Social security costs
Pension costs
 Total
2022
£
2,997,290
218,233
54,007
3,269,530		 Total
2021
£
2,794,589
196,211
54,058
3,044,858

The average number of full-time equivalent employees, analysed by function was:

Charitable activities
Management and administration of the charity		 Total
2022
170
7
177		 Total
2021
162
8
170

There were no employees whose annual emoluments were £60,000 or more.

11 Pension costs

The company operates a company pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £54,007 (2021 - £54,058).

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year (2021 - £Nil).

27

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

13 Surplus for the financial year

As permitted by Section 408 of the Companies Act 2006 and Paragraph 397 of the SORP, no separate SOFA has been presented for the Charity alone. Relevant information is as follows:

2022 2021
£ £
Holding Charity’s gross income 2,565,984 2,343,749
Holding Charity’s surplus for the financial year 348,381 179,737

14 Intangible fixed assets – Group and charity

Trademarks
£
Cost at 31 March 2021 4,815
Additions -
Cost at 30 March 2022 4,815
Amortisation at 31 March 2021 -
Charge for the year -
Amortisation at 30 March 2022 -
Net book value
At 30 March 2022 4,815
At 30 March 2021 4,815

28

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

15 Tangible fixed assets - Group and charity

Cost at 31 March 2021
Additions
Disposals
Cost at 30 March 2022
Accumulated depreciation
at 31 March 2021
Charge for the year
Eliminated on disposal
Accumulated depreciation
at 30 March 2022
Net book value
At 30 March 2022
At 30 March 2021		 Land
& buildings
Fixtures
& fittings
Motor
vehicles
Office
equipment
Total
£
£
£
£
£
1,883,700
128,189
134,584
114,766
2,261,239
-
-
6,000
-
6,000
-
-
-
-
-
1,883,700
128,189
140,584
114,766
2,267,239
872,788
109,471
84,570
99,619
1,166,448
12,236
4,469
10,880
2,291
29,876
-
-
-
-
-
885,024
113,940
95,450
101,910
1,196,324
998,676
14,249
45,134
12,856
1,070,915
1,010,912
18,718
50,014
15,147
1,094,791

The net book value of land and buildings as at 30 March 2022 comprise of:

Freehold
Long term leasehold		 £
867,699
85,248
952,947

Included in land and buildings is £381,193 (2021: £381,193) of land which is not depreciated.

29

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

16 Fixed asset investments - Charity

2022 2021
£ £
Cost as at 30 March 2022 5 5
Cost as at 30 March 2021 5 5

The investments held by the company represent the investment in the subsidiary companies as follows:

Company Country of incorporation Shares held
Class %
Subsidiary undertakings
Age Concern Manchester Trading Co. Ltd England & Wales Ordinary
100
Age Concern Manchester (Care) Limited England & Wales Ordinary
100
Silver Service Manchester Limited England & Wales Ordinary
100
Age UK Manchester Trading Co. Limited England & Wales Ordinary
100
Age UK Manchester England & Wales

Age UK Manchester is a company limited by guarantee and therefore has no share capital. The principal activity of these undertakings for the last relevant financial period was as follows:

principal activity of these undertakings for the last relevant financial period was as follows:
Principal activity
Age Concern Manchester Trading Co. Ltd Non-trading
Age Concern Manchester (Care) Limited Care provision for under 60’s and home care provision
Silver Service Manchester Limited Non-trading
Age UK Manchester Trading Co. Limited Non-trading
Age UK Manchester Non-trading
17
Debtors
Trade debtors
Prepayments and accrued income
Balance due from subsidiaries
Other debtors		 Group
2022
Company
£
£
385,381
43,026
57,853
57,849
-
342,354
5,487
5,487
448,721
448,716		 Group
2021
Company
£
£
276,022
14,535
42,983
42,977
-
261,488
6,423
6,423
325,428
325,423

30

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

18 Creditors: amounts falling due within one year

Bank loans and overdrafts
Trade creditors
Taxation and social security
Accruals and deferred income
Other creditors		 2022
Group
£
19,493
124,483
73,119
125,826
122,484
465,405		 2022
Group
£
19,493
124,483
73,119
125,826
122,484
465,405
Company
£
19,493
124,483
73,119
125,826
122,484
465,405		 2021
Group
£
Company
£
44,257
44,257
102,482
102,482
58,772
58,772
215,871
215,871
84,641
84,641
506,023
506,023		 2021
Group
£
Company
£
44,257
44,257
102,482
102,482
58,772
58,772
215,871
215,871
84,641
84,641
506,023
506,023
506,023

The bank loans are secured by way of a fixed charge over the freehold properties owned by the Charity. The bank overdrafts are secured by way of a fixed and floating charge over the assets of the Charity.

19 Creditors: amounts falling due in greater than one year

2022
Group
£
Bank loans
584,554
Analysis of loans
Wholly repayable within five years by instalments
Repayable within one year
19,493
Repayable between two and five years
75,453
Repayable after five years
509,101
604,047		 2022
Group
£
Bank loans
584,554
Analysis of loans
Wholly repayable within five years by instalments
Repayable within one year
19,493
Repayable between two and five years
75,453
Repayable after five years
509,101
604,047		 Company
£
584,554
19,493
75,453
509,101
604,047		 2021
Group Company
£
£
579,019
579,019
:
44,207
44,207
226,828
226,828
352,191
352,191
623,226
623,226		 2021
Group Company
£
£
579,019
579,019
:
44,207
44,207
226,828
226,828
352,191
352,191
623,226
623,226
623,226

The bank loans are secured by way of a fixed charge over the freehold properties owned by the Charity.

20 Taxation

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

31

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

21 Financial commitments

At 30 March 2022 the group has annual commitments under non-cancellable leases as follows:

Expiry date:
Within one year
Two to five years
Over five years		 2022
2021
Land and
Land and
buildings
Other
buildings
Other
£
£
£
£
34,512
-
34,512
3,356
103,536
-
138,048
-
34,512
-
69,024
-
172,560
-
241,584
3,356

22 Statement of funds

At 30 March
2021
£
General reserve
Unrestricted funds
641,805
Restricted funds
Ageing Well grant
-
Awards for All – Holmfield Kitchen
7,650
PRAGMA
3,770
Advice and Advocacy
-
Eric Wright grant
-
Reach Fund
2,000
Film club grant
811
Coronavirus support
-
The Mark Benevolent Fund
28,647
Manchester wellbeing fund
500
Community Older People Fitness
Classes
600
Day care equipment grants
-
Brunswick set-up grant
-
43,978
685,783		 Income
Expenditure
At 30 March
2022
£
£
£
4,225,432 (3,897,329)
969,908		 Income
Expenditure
At 30 March
2022
£
£
£
4,225,432 (3,897,329)
969,908
102,317
(93,138)
-
(200)
-
(3,770)
59,494
(59,494)
23,000
-
-
-
-
-
163,311
(163,311)
-
(8,185)
-
(500)
-
(600)
9,238
(7,884)
1,500
(1,500)
9,179
7,450
-
-
23,000
2,000
811
-
20,462
-
-
1,354
-
358,860
(338,582)		 64,256
4,584,292 (4,235,911)
1,034,164

The general reserve represents the free funds of the charity which are not designated for particular purposes.

The Ageing Well Grant represents specific funding from the Big Lottery Fund towards the provision of the Ageing Well activities referred to in the Trustees’ report on page 6.

The ‘Awards for All’ fund carried forward at 30 March 2022 represents funding received in previous

32

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

22 Statement of funds (continued)

years for kitchen improvement works carried out at the charity’s residential home. The expenditure seen during the year relates to a proportionate release of this against depreciation charged on these assets.

The PRAGMA grant was received in 2018 from the North East Pre-Retirement Association for the furtherance of planned retirement in the Greater Manchester area and the North West of England more widely.

The Advice and Advocacy grant was received in the year and was for the provision of benefits advice and forms part of the national Age UK delivered programme funded by Eon.

The Reach Fund grant was received in the previous year to assist the Charity with its capability and feasibility studies when reviewing its ability to continue to provide and expand its services in the future.

The Mark Benevolent Fund was received in the prior year and represented funding received for a new minibus. The expenditure seen during the period relates to a proportionate release of this against depreciation charged on this asset.

The Eric Wright grant relates to monies received in the year and represents funding for a new minibus.

The day care equipment grant was received this year and relates to grants for gym equipment and garden equipment for day care centres.

23 Analysis of group net assets between funds

Unrestricted
funds
£
Fund balances as at 30 March 2022 are represented by:
Intangible fixed assets
4,815
Tangible fixed assets
1,060,454
Current assets 954,598
Current liabilities
(465,405)
Long term liabilities
(584,554)
969,908		 Restricted
funds
Total
2022
£
£
-
4,815
10,461 1,070,915
53,795 1,008,393
- (465,405)
- (584,554)
64,256 1,034,164		 Restricted
funds
Total
2022
£
£
-
4,815
10,461 1,070,915
53,795 1,008,393
- (465,405)
- (584,554)
64,256 1,034,164
1,034,164

24 Share capital

The charity has no share capital being a company limited by guarantee. Members guarantee to contribute an amount not exceeding £1 each in the event of a winding up situation.

25 Control

The charity is controlled by the trustees.

33

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

26 Net income from trading

The company owns 100% of the shares in Age Concern Manchester Trading Co. Ltd (ACMT), which is incorporated in the United Kingdom and registered in England (Company Registration No: 02912077). The subsidiary did not trade in the year.

The company also owns 100% of the shares in Age Concern Manchester (Care) Limited (ACMC), which is incorporated in the United Kingdom and registered in England (Company Registration No: 07450714). The subsidiary provides home care services.

All income and expenditure for both the above subsidiaries has been consolidated on a line by line basis in the SOFA. The total net profit is gifted to the charity.

The accounts for the year ended 30 March 2022 have been audited and will be filed at

Companies House.

A summary of the financial positions for the year ended 30 March 2022 are given below:

Profit and loss account
Turnover – home care services
Administrative expenses – home care services
Operating profit
Other income
Profit on ordinary activities
Profits donated to Age Concern Manchester

Retained result for the year
Balance sheet
Current assets
Creditors – falling due within one year
Net assets
Called up share capital and reserves		 2022
1,888,317
(1,690,569)
197,748

-
197,748
(197,748)

-
2022
£
342,355
(342,354)
1
1
ACMC
£		 2021
1,805,561
(1,568,958)
236,603
104,244
340,847
(340,847)
-
2021
£
261,488
(261,487)
1
1
ACMC
£		 2021
1,805,561
(1,568,958)
236,603
104,244
340,847
(340,847)
-
2021
£
261,488
(261,487)
1
1
ACMC
£










34

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2022

26 Net income from trading - continued

The Age Concern Manchester (Care) Limited figures as shown above relating to the provision of home care services have been included as home care income and expenditure in the Statement of Financial Activities and the related notes rather than commercial trading operations, to better reflect the nature of the Charity’s activities.

27 Cash generated from operations
2022
£
Surplus for the year
348,381
Adjustments for:
Depreciation and impairment of tangible fixed assets
29,876
Profit on disposal of tangible fixed assets
-
Movements in working capital:
Increase in stock
-
Decrease/(increase) in debtors
(123,293)
Increase/(decrease) in creditors
(15,854)
Cash (absorbed)/generated from operations
239,110		 2021
£
179,737
25,085
(500)
-
35,036
218,899
458,257

35