Charity Registration No. 1083242 Company Regl8tratlon No. 04075099 {England and Wales) AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES ANNUAL REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2024 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES LEGAL AND ADMINISTRATION Tru$taes B. Green BA LLB- Chalr Dr. S. Lennon BM Msc FRCPsych - Deputy Chair R. Zoltie Bsc CA- Honorary Treasurer C. Fall FRICS R. Clarf¢e BA (Hons) Business Law K. Crulckshank T. Osborn LLB Hon8 S•¢r•tary S. A. Depian Prfnclpal and Regl$t•r•d Offi￿ Flrst Floor, 20 St. Ann'8 Squar8 Manchester M2 7HG Charlty numb•r 1083242 Company number 04075099 Audltor• JS, Audit Limltod James House Stonecross Busines5 Park Yew Tree Way Warrin9ton Cheshlre WA3 3JO Bankern The Co-operat￿8 Bank 18alloon Street Manchester M60 4EP CAF Bank 25 Klngs Hlll Avenue Kings Hlll West Malling Kent ME19 4JQ AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES CONTENTS Page Twstaes, report Statement of Trustees, responsibilities 13 Independent auditorfs report 14-17 Consolldated statement of financial activities 18 Group balance sheet 19 Company balance sheet 20 Consolldated statement of cash flows 21 Notes to the flnanclal statements 22-37 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES TRUSTEES. REPORT FOR THE YEAR ENOED 30 MARCH 2024 The Trustees have pleasure in presenting their annual report, whlch also contalns the requirements of a dlrectors, report under the Companies Act 2006, and the audited financial statements for the year ended 30 March 2024. The financial statements have been prepared In accordance with the accounllng policies set out in note 1 and ¢¢mpty wlth the Chailvs governing documenl, the Companies Act 2006 and the Statemonl of Recommended Practice, 'Accounting and R8portlng by Charities., issued in March 2005 (revised July 2008). Legal and administrative delalls are provlded on a separate information page at the front of these financial statements. STRUCTURE, GOVERNANCE AI40 MANAGEMENT Objoct of th• charlty Aga Concam Manch88tef was fomied in 1976 to "promote the rellef of elderfy people In any manner Ihat now or hereafter may be deemed by law to be charltable In and around Ihe City of Manchesterf. Legal atatU8 and govornlng document Ago Concem Manchester Is a charitable company limited by guarantee. charity registratlon number 1083242. The Charity is governed by the articles and memorandum of assoclatlon for the Incorporaled company as last amended on 3 November 2008. The dlrectors of the charltable company are Its Trustees for the purpose of ch8rity18w and throughout this report are collectively refe￿ed lo as the Trustees. Th8 governing documents instrud th? trustees to act In a way to promote the objects of the Charity. The Trustees have no bèneficlal Interesl Sn the charrtable company. Sub•ldlarl•s Untll October 2000 the actlvltles of Age Concern Manchester were undertaken by an unlncorporaled charlty, regislration number 504929. That charlty Is now a subsldlary charlty of Age Concem Manchester and has not traded durlng tha year. On 28 May 2012, tha Pr&Retiroment Assoclatlon of Greater Manchester (PRAGMA) became a subsidiary charlty of Age Concern Manche8ter, and was renamed as the Planned Retlrement Assoclatlon of Greater Manchester. The Charity has one actlve wholly owned trading subsidiary, Age Concem Manchester (Care) Limlted. The group statement of financial activities includas the total Income recaivabla and total expondlture payable by this subsidiary. The Charlty also has four wholly owned non-trading subsidiaries; Silver Service Manchester Llmlted, Age UK Manchester Trading Co. Limited, Age Concern Man¢hesler Trading Co. Ltd and Age UK Manchester. On 11 March 2014, Age Concem Manchester signed a Brand Partner Agreement with Age UK and frorn 14 July 2014 adopted the working name of Age UK Manchester. The legal status of Age Concem Man¢hester, tha Charity, remalns unchanged. Trustoe• The Trustees, who are also dlreclors for the purpose of company law. who 8eNed dufing the year were." B, Green BA LLB - Chair Dr. S. Lennon BM Msc FRCPsych - Deputy Chalr R. Zoltle Bsc CA- Honorary Treasurer C. Fall FRICS R. Clarke BA (Hons) Buslness Law K. Crulckshank T. Osbom LLB Hons AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES TRUSTEES, REPORT - conllnued FOR THE YEAR ENDED 30 MARCH 2024 Appolntmont, Induct5on and traln5ng of the Truste0• Recruitment lo the Board of Truslees is normally by invitation to individuals with the relevant skills and ex￿rienCe to strengthen the govemance of thé organisation. It is usual for pot8nti81 new trustees to attend one or more meetings at first as observers, and then to be c(FOPted prior to subsequent election al the Annual General Meeting. The Inductlon process Includes the provlslon of relevant background written materlal as well as vlslts to tha organlsatSon's seNica locations. Tralning needs ara addressed at a prelimlnary meeting wlth tha Chièf Ex8CUtlve, wlth approprlat8 arrangements subsequently belng mad8 for p8rsonallsed tralnlng to tak8 place. Organlsatlonal Structure The Annual General Meet5ng of the Charity elecls 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 propety management. health and safety and on equal opportunities performance. Flnanclal control In accordance wlth company and charity law applicable to charities in England and Wales. the Trustees have financial statements prepared for each financial year b88ed upon proper accounting records which dlsclose a true and falr vlew of the state of affalrs of the charily on an on-going basls. In praparlng those financial 8tat8ments. the Trustées have approved suitable accountlng pollcles and requlre them to b8 applied consistently, making Judgernents and eslimates that are reasonable and prudent. The Truslee8, baing also responsible for safeguarding tha assets of thé Charily, have taken reasonable staps for the preventlon and detectlon of fraud and other Irregularltles. Once 8 y88r, audltors attend the Board's meetlng to present the draft annual accounts and to discuss the draft annual reports. Budgets are approved at the beglnnlng of the flnanclal year and monltored throughout the year. R•portlng requlrement$ At the regular meetlngs of the Board of Trustees cost centre management accounts are conslderad. showlng income and expenditure against budget, along wilh statements on cash, and reports on trend5 in s6rvl¢e activity and income generation. Stafflng and other managemant Issues are regularly reportad to the Board, as well as idèas for developing services and for improving income generation. Reportg are presented on pollcy matters ol concem to older people locally, reglonally and natlonally. Reporting is by the Chief Executive and other members of the management leam who attend meelings and contribule accordln9 to the matters on the agenda. So far as possible, the Board's focus is on stralegic issues, developing the capacty of the team, the suitability of the building3 in use, the quality of systems and the strength of financlal reseNes that are for future growth. In this context. from time to time the Trustees and senior managers meet for longer perlods for buslness plannlng purposes. Rlsk managoment The Trustee5 acknowledge their contlnulng responslbillty for IdentSfying the major rlsks faced by the Ch8rty, keeplng those risks under revi8w and taklng appropriat8 St8PS to manage those risks. Th8 Trustees confirm Ihat th8y are satisf18d that th& risk management arrangements in forc8 Wlthin the Charity are appropriale and effectlve and conform to the guidelines issued by Ihe Charity Commission, The annual rtsk management report (Ihal analyses the Major risks faced by the Charity and highlights where miligating aclions are required) has been considered and approved by the Board and is being kept under active revlew. AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES TRUSTEES, REPORT. contlnued FOR THE YEAR ENDED 30 MARCH 2024 Oelegauon Subject to thelr compliance wlth the above reportlng reglme, the day to day managemenl of the organisation is delegated to the Chief Executive and Senlor Team. Volunteers Many of our activltles dep8nd heavlly on th8 contribution of around 100 unpaid volunteer8, to whom Age Concern Manchester remains greatly indebted. At the very minimum, their giving Is worth around £S00.000 a year to Ihe ¢rganlsatl¢n. During the yaar under revlèw, w• ara stlll bulldlng back our volunteer team. Many of our volunteers have now retumed. Many new volunteers have also joined us, inspired by new and innovathve streams of work that offer people a diverse range of opportunities and allow people to really make a diffgr8nce In th8lr local communltles. AIMS AND OBJECTIVES In pur8uIt of the "relief of elderly people" In and around the Clty of M8nchest8ff, the organl8atlon alms not only to provld8 dlrect asslstance through Its own servlce structure, but al80 8eeks to Influence the nature. style. cllent group and location of services provided by others, partlcularly the statutory agencles with responslbllltles for m88tlng the needs of Manch8Sterfs older people. In thIB contaxt, th& Tnjstees commltted th& Charlty to focus on those organisalional objectives that would help to ensure that older people In and around Manchester were able to access the range of Informatlon, support and car8 that they needed as Indlvlduals, and In the 88ttlngs where and when such seNlces were needed, In particular, durlng 2023124: Due to the exceptional clrcumstances faced by some older people through the pre68ure brought about by iho cost of Ilvlng crlsls: To support older peopl8 and thelr carers living in Manchester by offering practical help, emotlonal SUPF)Ort and life enhancing, ac¢esslble opportunllles that wlll help to facllltate wellbelng ar￿ happlness wlthln local communltles. Provldlng a flexible portfolio of ser¥ices that can adapt quickly to respond to constantly changlng needs and priorities. To offer support in a Pfactical and reassurfng manner. To ensure that support is given that allows peopl• lo maxlmlse any benefits avallable to them, leavlng them better equlpped to cape wlth the current increase in the cost of Ilving. And 8190: • To Promote the chaThty's offer of a supportlve "relatlonshlp for Ime. to th08e older people who turn ID it for assistance • To promote agelng well, healthy lifestyles and companlonship through evenls, clubs and actlvltles. uslng to the full the communlty facilllles currently avallable to the charlty in Openshaw, Brunswlck Village and Crossacres, and Harpurhey Dislri¢t Centre. Our Agelng Well programma also seeks to enhance the lives of people living In Extra Car• Sch8mes rlght across th8 clty ol Manchaster by offerlng them opportunltle8 to m88t th81r n81ghbours, socialise and leam new Bkills. • To deliver CQC registered home care and residentlal care, including high qualty end-of-lrfe care in eilher satting. To encourage and support the contrlbutlon of volunteers lo the quallty of Ilfe of older people, both those who are carlng for a specific loved one and otherwise. • 8y the fullesl posslble use of the seThices listed above and any other practical means available. to 88Si$t th8 efforts of the Statutory agencies in seeking to minimise unnecessary days and nights in hospital. • To strengthen Ihe reslllence of the organisation, particularly with respect to the organisation's financlal reserves. quallty control systems, the range and qualSty of propety assets. the senior staff team. and succession planning. • To recruit to, and thereby further St￿ngthen. Ihe Board of Trustees. AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES TRUSTEES, REPORT-contlnued FOR THE YEAR ENDED 30 MARCH 2024 ACTIVITIES Advic8 and Coun86lllng Advlce: The Informalion and Advice Service continued to be a central commltrnent ol Age UK Manchester, accepting r8f8rrals from Adult Social Care. Community Mental Health Tearns. NHS and Housing Assoclatlons. The majorlty of referrals, however, contlnued to be from individuals, families or their carers. The challenges faclng Indlvlduals who ara tylng to Ilve on a limlted budget have multipliad ov8r the last couple of years and the workload of Ihe team has increased to match Ihe ris8 in demand for support. The team remaln ￿mmitted to providlng a highquality service to older people and thelr carers in the Crty of Manchest8r, provldlng Informatlon and slgnpostlng services as well as casework for those experlenclng difficulty with problems relating to Welfare Benefits, Social Care and Housing and non-consumer credit debt. For the financlal yaar under Teview the service has once again helped to 8ecure additional benefits for older people and their carers, to the value of well over 1 milllon pounds, (havlng achleved over £463k of addltion81 annual benefit take up for older people in one quarter of Ihe year alone - October to D6cambar 2023). The work of the advlce team leaves people better placed to cope with the current cosl of living crisis and allows them the opportunity to enjoy greater physical and mental wellbeing in later life. A huge advantage of Ihe service is the variety of locations in which advice rnay b8 provlded, Including horne vlsits to deliver one to one advice, help with form filling etc. We are flexible and a¢cessible in our approach and many people return time and agein to obtain support from our advic8 sarvices on a ￿de rang8 of issue8 over a number ofyear8. So great has baen the damand for Advlce SeNlcas during lh8 period under review. that the Advice team were havlng to put people on a waltlng list for help. W8 hav8 b88n gfat8ful to Age UK and to th8 Eric WrSght Charltable Trust for fundlng provlded to increase staffing capacity so Ihal waltlng lime8 could be kepi to an absolute mlnimum. N8W team mémbers Can bring new skills and strengths, and in the year under review we have been fortunate in recruitlng a blllngual advice worker who has been an enormous help in giving one to one advice to people whose first language Is Punlabl. Grant funding was again rec6lved 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 wann. In January 2022. additional funding was awarded from Age UK National to run 8 Scams Awarèness Project for those over 50 and thi5 project has proved to be a great success. During th8 y88r under review we were infomed that this funding will extend lo 2025, allowing us Ihe opportunSty to contlnue to work with Grealer Manchester Poli￿ and Trading Standards to ralse awareness of ¢urrènt scams and to give people the Info￿natiOn and confidence they need to protect themselves Irorn scams and fraud. Counselllng: The Couns8lllng Servlce contlnued to help substantlal numbers of older people into recovery with the help of either a qualified or an in-lraining volunteer Counsellor dellverlng one-to-one Counselllng sessions, using either person centred or integrated approaches. The Age UK Manchesler Counselling Serilce (funded by the NHS as part of a mental health contract that also covers day care provision at our day centres in Op8nshaw and Brunswick Village) has r8tained its distinctive focus, using the GAD 7 (screening questionnaire for anxiety) and PHQ g Iscr88ning questionnaire for depression) alongside CORE 10 (Psychological Outcomes Measure). Clients who would be suitable for IAPT compliant therapi8S Were r8ferred into the relevant sep4ices provided by other agencies. Age UK Manch8sler Counselling Sarvice is an organisational member of BACP (British Associalion for Counselllng and Psycholherapy.) AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES TRUSTEES, REPORT- contlnued FOR THE YEAR ENDED 30 MARCH 2024 During the year under revlew the servlce has seen the retlrement of the Servlce Manager. Peter Ireland. WIK) has been responsible for its growth and development slnce 2006. The new manager, Samantha Hough, worked closely with Peter b8for8 ha retired to ensure that counsellors and clients remalned well SUPPK)rted and the servlce dellvery remalned consislent, Referrals to ihe servlce have continued to Increase wlth those referred being supported to explore and understand problems such as stress, anxiety, depre8slon, bereavement, trauma, lonellness and ill health. Waiting times for Counselllng dellvered by Ihe NHS are now so long that those referring indfvlduals for Counselllng support are choosing to direct clients aged 60+ to our seNice. Many of the p8ople relerred during the period under review were Still suffering from the effects of the pandemic and needing support with bereavement and loneliness issues. As a ¢ontinued response to thls dramatic climb in the number of r8f8rrals. the team have worked closely wlth Institutions looking for placement opportunltl8s for student counsellors and this helped to Increase the capa¢lty of the servlce and allowed the team to keep up wlth the numbers of paopla requlrlng support. Durlng th8 year under review the Counselllng team have benefitted from some sp8clalSst tralnlng from Henshaws to glve them a better undorstandlng of the needs and challenges faced by cllents wlth a visual Impalmont. The 8ervi¢8 Is flexlble and rasponslve to tha needs of118 clients and in Ilne wlth Indlvldual pr8f8r8nce only a very small percentage of counselllng Is dellvered by telephone (and only where the cllent has expressed Ihls to be their preferred method of contact). All other Sessions ar8 delivared face to lace In our Day Centres, in our shops and office accommodation and in client's own homes. Our 88rvlce is fairly unique in delivering counselling lo dients in their own homes and thls 18 of great value to Ihose who are unable to travel or those who have caring responslbllllles. Contract Car• In the year under revlew wa gainad fomial accreditation as a Foundation Livlng Wage employer across all of our $8rvlces and activitles. Home Cara and R8sld&ntlal Care sar¥lces are reglstered wlth the Care Quallty Commlssion and are subject to CQC regulation and inspecllon. Day Care (monltored and in8pected by NHS and Manchester Clty Councll 8taffj 18 managed as If It were subject lo the CQC regime. Re8ld•ntlal Car• at Holmfl•ld The Holmfield ieam arè proud to dallv81 raally person-c8ntred care. Everyone who IIv8s at Holmfleld is encouraged to get out and about r8gularty with a member of staff who knows them well, and to keep up wlth their hobbies and Interests whether Ihls mean8 attending the Halle Orchestra, vlsltlng a local Ilbfary or goin910 a football match. During the year under review Iho Staff leam at Holmflald have onco agaln shown 8 huge commitm8nt to team work. Keeping the safety and wellbelng of the older people who live at Holmfield a8 thelr key prlority and going the extra mile to make sure that the lives of the people Ihey support are happy and fulfillad. Stsff retaln the Platinum slatus on th8 Gold St8ndard End of Life Care Framework and are noted for the quality of ¢8re they provide Io people whose lives are affected by Dementl8. Durlng the period under révl8W thè tèam at Holmfield have moved over to dlgltal record k88plng and significant work has taken place in temis of upgrading IT systems and slaff tralning. The new system saves Ilme and produ¢e$ effici8nt and accurate racord keeping. The expeclatlon is that aV8ntually digital systems in resSdentlal car8 w511 allow b8tt8r and more efficient communlcatlon dlrectly wlth GP8 and other communlty health services lor Ihe benefit of our resldents. During 2023124, 8 m8mory garden has been established at Holmfield to celebrate the Ilves of past residents. The memory garden also allows us to glve thanks and reflect on the klndness of those who choose to support our work through bequest6. At Holmfield and across all of our Care and Support Sarvlces there were celebrations h8ld in May 2023 to mark the Coronation of King Charles111. AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES TRUSTEES, REPORT- contlnued FOR THE YEAR ENDED 30 MARCH 2024 During Ihe year under review, a substantial amount of fire safety works. Including new fire doors and compartm8ntal works were complel8d at Holmfleld to bring the home inlo line with new leglslatlon. Offering Resldenllal Care In tha currènt financial cllmate Is not easy and thls Is evldent by the number of CaTe homes being lost to the s8Ctor. Rlsing interest fates. wage costs to keèp up wlth the Llving Wage, Increases In the pri¢e of insurance, and every slngle commodity we use to create a comfortable envlronm8nt for lh8 people who live with us at Holmfleld brlng some challenges. The staff are to be commended for being creative wlth resources, for finding cheap8r mor8 local suppllers and for giving some of Ihelr own time and efforts in maklng sure that the comfort and happiness of the resldents at Holmfield is never compromised. Holmfield contlnues to be a place where people are happy to Ilve and work. Throughout the year under review, bed occupancy at Holmfield has again remained consistently hlgh. Thls Is testament to the efforts and enthuslasm of the staff who continue lo make Holmfield such a happy and welcoming place to be. The 'Shining Moments" leaflet which contains reflections from our care teams on what they enjoy most about provldlng care has been made widely available during the year under review. The18afl8t gives a raassurance that staff well motivaled and 1 OO•A commltted to enhancing the quality of lrfe for everyone in their care. Th8 leaflet is Included in the introduction pack for anyon8 who Is considering moving to Holmflèld as w811 a8 being more wldely avallable across our other services. Day Care Servlc•• In the year under review our Day Care Services have continued to Ihrlve. Day Care Servlces, now more than ever, have a vital role lo play In supportlng older people to make new connections and friendships. The value of Day Care in term8 of provldlng respSte to Carers cannot be over emphasised. For some people, regu18r att8ndanc8 at Day Care means Ihal they are able to continue to 1Sve Independenily In their own home for much longer than would othernvise have been possible. As tha cost of living crisis has worsenad, Ihe real value of a warm, safe envlronmenl, a hot meal and friendly company has been easy to recognlse. Ouring the year under revlew wè havè oncountered some people, partlcularly through our Home from Hospltal service, who are living with extreme loneliness and isolation. For some of these people. accasslng Day Cara has been life changing and provldes the key to their fulure happiness and wellbelng. At each cenlre, a varied programme of activities takes place 8ach week. frlendships are forged, worries and concerns can be allayed, a nutritious meal is provide(I, trips out are arranged and enjoyed, family car8rs ar8 SUPPOrted through the respite Day Care off8rs th8m from their caring responsibililies. A watchful eye Is kept on physical and mental wellb8Sng and becausa of this we are often able to Prevent g crlsls or a hosprtal admlsslon. Home Carn S•rvlc•$ We contlnue to b& "Approved Spot Purchase Providers. for Home Care citywide. We providg home care commissioned by Manchester City Council and the NHS and we also provide homa support to private individuals who fund Iheir ovm care. In May 2023 we were put on notice that the Home Car8 work available via Manchester City Council would be up for relender. The tender exercise was launched on 21 December 2023 with a deadline for retum by 23 February 2024. After a considerable amount of management time had been spent M￿rkIng on the Tender documents, we were notified on 31 January 2024 that Ihe tender process had been discontlnued to allow the Council to "review the specification and service requirements with Ihe intenlion to re- tender the seTvice in du8 coursé". The growth and development of the Home Care services is currentty limited only by r8cruilmenl difficullies for Care Positions. For us the difficulty is most pronounced in South and Central Manchester and servlce provislon In those geographlcal areas ha5 to b8 limited to what we can safely d81iv8r with the staff available. Every effort Is belng made to address the recruitment Issues, Includlng durlng Ihe year under review. some joint working wlth The Growth Company in offering some courses leadlng to a career in care for those who are new to the sector. AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES TRUSTEES, REPORT - contlnued FOR THE YEAR ENDED 30 MARCH 2024 We contlnu8 to mako a really 8ignlfic8nt contribution to the dellvery of home care in North Manchester and the thr88 services tog8th8r contlnue to regularly dellver In excess of 2,000 Hours p8r we8k of support to peoplé in thelr own homes. In North Manch8St8r (where r8crullmant seem8 to be e8sler> thls work regularly Indudes the provlslon of Home Support lo people wlth complex need8 and Includes support to people rec61vlng End of Llfe care. Pioblem8 Wtth 81(M payments from Manchester City Coundl contlnue to bo a tlme4on8umlng Issue. 3. Other S••vlc Ag•lng W•ll During thé year under review our Agelng Well Programme has $88n lots of growlh and developmenl. In 2Z123 a SUc￿$S1u1 bld to the Natlonal Lottery Ra8d)Ing Communities fund allowed us to develop numb8r of new Ageing Well groups In Extra Care Hou8ing Sch8m8s. city-wide rapid roll oul of the new club8 began in January 2023 and seven new groups were quickly established and Ihrfvlng. During 2023124 the numb¢r and variety of the club8 and groups 8vallable cty-wide has contlnued to increase. The work In Extr8 Care Schemes includes groups 8t Westfields, Vi118g8 135, Hiblgcu8 Court, Elmswood Park, Gorton Mill House. Dahlia House, Tho Byron'8, Brunknrfck Vlllage and Whitebeck Court. Two additional groups have boen added specrflcally for peopl8 who are Ilvlng wlth Pa￿sn80n8. W• are very grateful to Parklnsons UK who provlded the fundlng for equipment for these specialisl groups. Tha Carpet Bowls Gioup at Elmswood Park (Whalley Rang81 h84 provad partlcularly popular and has attracted people wlth Parkin80ns (and thalr carers) trom as far away as Oldham. Our Agelng Well work takes UB to tha heart of 80me local c4xnmuniti•$ where we prevlousty had no physlc81 pr8sance (apart from dollverlng Home Care se￿Ice5}. Becausa the groups are open to resldents of Ihe Extra Care Schemes and lo people living locally, we are making a real impact Sn t8mis of tackling the huge problem of social isolation. We are also able to raise awareness of our range of services and support In t8mis ol things like Benefits Check8, Counselling. Snformallon on Scams etc. wlth people who we have not prevlously had any contact wlth. The focus of all the Agelng Well work Is to encoura￿ okler people at every opportunlty to be ambitiOU8, focu88ing on what can still be achieved rathor th8n what is no long¢r posslble, Wherevei possible lh• Idea 18 Pfomoled of older people as the experts, able In a very posit1￿ way to demonJtr8t• talent, sklll and capablllty. The 'Out in thè CIV group conlinuej to be recognlsed nationally as an axamplo ol an innovalive and valuable sorvice for dder ￿0P10 from the le8bian, gay. Iransgender and bisexu81 communllles in and around Manchester. Membershlp continues 10 grow rapldly as has local and n8tlonal recognillon of th8 group'8 contdbutlon to the wider LGBT communlty. During the year undor revlew the group held regular weekly m8etlng8 and enjoyed around 80 trlps oul, both locally and further afield. The group Is volunteer led and 18 very pioa¢tive In seekln9 Out fundlng and organislng opportunities for Ihe group members lo enjoy. The programme of Agelng Well activltles contlnu88 to surprise and dellght both the people who attend the groups and people who visit our servlces. We have everythlng from Craft Groups to Carpet Bowling, Seated Exercise classes to Upcycllng Furniture. There really Is something for everyono - with lriendship as a very important added extra. Opening nthi group8 in new Communi￿e3 givas us the opmunity lo celebrate diversity and to welcome people from a wlde range 01 backgrounds (both as group members and as volunteers). each potentialty brfnglng new ski118 arKI value to the groups. Making the most of partnerships with, for example, Manchester Museum, Manchester Aquatics Céntre and the School of Robotlcs at Manchesler University allow a réally varled and interesting programme of activities that bring enrichment to the lives of the older people who take part In the groups and ch8118ngo the traditional image of hobbles *)d inter08ts enjoyed by people In later life. AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES TRUSTEES, REPORT- contlnued FOR THE YEAR ENDED 30 MARCH 2024 Befrlendlng The small telephone befrlending servica for older people with Mental Health needs has contlnued during th8 year under revl8w. The clients who benefil from this service have all continued to show a general improvemenl in their ment81 w8llb&lng dua to the Increased 5UPPOrt. During the year under revi8W the charity'manchester Cares.. one of the largest providers of befriending services in Ihe city, ceased to operate. There is now an obvious gap in befriending services and we are seeing the kno¢k-on effect of this in terms of the numbers of people being re-referred for counselling, when often their primary need might be for companionship rather than "Iherapeutic" ialking therapies. Homg from Hospltal Servlc• Followlng a Short nollc8 request from commissioners, Age UK Manchester started to provlde Home from Hospltal Support on 6 Decarnber 2021 as part of the addltlonal seNlces commlssloned to address the anticipated Winl8r Pr88sur8s on hospltal b8ds. Slnce the servlce startad, axtenslons to funding have been given on a 6 monthly basss worklng towarijs a retender of city-wide Home from Hospltal work sometlme in 2024125. The seNlce has bean st8ff8d as 8 distinct team with a base at 8runswlck Vlllage Extra Care Scheme. The office-based Bervice operates behveen 1 Oam and 6pm 7 days per we8k Including Bank Holidays. This service has continugd during the year under review with a focus on older people being discharged from Wyihenshawe Hospltal and Manchesler Royal Infirmary and the numbers of referrals have increased as th8 s8rvice we provide has become more established. Referrals to the servlce are made either by email or by telephone with all cllents recelvlng a home vlslt as Soon 8$ possible after discharge lo make sure they ara settlad al horna and to address 8ny areas of unmet need. A high percentage of refarrals are rac8lv8d at wèekends or in the late afternoon (with an actual arrival time al home for the patient being well after 6'.00pm). In order to cov8r lat8 evening disch8fges. we have added some Input from our home care teams (North, South and Central) to make sure that patSents having late discharge did not have to wall untll the followlng day to have any urgent needs met, In such cases. an experlenced Home Care Worker (trusted assessor) makes a vlslt and ensures that any immediate needs for food. hoatlng, et¢. are rnet. They look out for any obvlous and Immedlate problems that mlght affect the sustainabllity of thal individual remaining safely at home. The Homo Car$ Mana9ement teems are coordlnatlng any late evenlng vlslts and provlding back up if requlred to th8 Home Care Staff. Patients seen in th8 lat8 evenlng are than referr8d back to the Home from Hospital team the followlng day for further, fuller assessment and they will then address any ongoing practical or emotional support needs. During the year under review our service has conllnued to off8r a rang8 of sp8c1811sms that seem lo be really benefitting people who are trying to gat safely home after a slay in hospital and freeing up hospital beds by shortening the amount of time peop18 ermd up staying in hospital after being pronounced medically rrt. Our retail leam have been heavily involved in thls work, supplylng essenlial Items to those individuals who are being discharged to temporary accommodation and helping to move fumiture lo make way for hospital equipm8nt n88ded at hom8. We are finding that very simp18 interventions, mad8 in a timely way are really making a worfd of difference. Durlng 2023124 the l8am hav8 been involved in MADE (Multl Agency Dischar98 Events) looking at ways the mullldlsclpllnary teams can work together to facllltate more rapld dlscharges. Our Home from Hospital service Is w811 regarded by commissioners. Monlhly reporting to Commissloners includes case studies that demonstrate the complexlty of Ihe problems the team are faced with and the way they tackle those problems with kindness, empathy and efficiency. AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES TRUSTEES, REPORT - contlnued FOR THE YEAR ENDED 30 MARCH 2024 We take pride In the fact that our servlce does not have a very dearly defined remit. We take a very llexlble and person-centred approach to each and avery cllent referred, and try to find solutions that wlll brSng about a fast, safe and sustainable relum home. PRAGMA The Planned Retlrement Association of Grealer Manchester (PRAGMA) ¢onllnu8d to seek out opportunlties to develop and deliver its servlces. A successful course has been offered at Brunswick Village during the year under review. 4. Shops The charity has b8nefltt8d from donations and money raised through our shops during the year under review. There have been 80me significant changes to our retail profile this year. Durlng the year under review the declslon was made to close our Chorlton Shop and we caasod tradlng In Chorlton in December 2023. The unit we had taken at "Hatch. on Oxford Road also closed at th8 end of summer 2023 as it was clear that It relled on the presence of students lo glv8 It any measure of success. (Halch dosed all together the month after we vacated our unlt). The upcycling work we had been dolng at Hatch led to a successful bld to the Foundatlonal Economy Fund who awarded £10,000 for UB to explore further Ideas around upcycllng, recycllng and sustainablllty (wlth a further £eO,000 available to bld for the following year If Ideas could be developed successfully). A number of upcycling workshops hava beon held al varlous localions (including Brunswlck Village) during the year under review and all have been vary Y￿11 received. The Retsil mana98r al80 arranged a number of.pop up" shops at Extra Care Housing whlch allowed some people who flnd It difficult to get out, the opportunity to enjoy a bil of "retall thefapy.. The new Northenden shop opened on 19 Decembef 2023 followed by anolher new shop in Didsbury Villgga whlch opened on 27 January 2024. At the same tlme, we identified a small workshop for a r8asonable rent in Didsbury where the work we had started at Hatch could polentlally Conllnua. wlth the upcycled fumiture then being sold through the Didsbury Shop. The "Ward Street Workshop" opened In March 24 and also acts as a 'Donation Station. for local people to drop off donated goods. Durfng the year under review we w8r8 glven thè opportunlty to be Involved in a 'Charity Supermkf at Salford Quays. This pop.up event utilised a large vacant store and a number of charitles had the opportunity to dlsplay and sell their ilems Th8 Ch8rSty Supermkt opened on 2 Novemb8r 2023 and ran unlll 28 January 2024. The 8V8nt dldn't brlng in a great deal of addltknnal money but it came wlth very Ilttle In the way of costs and was a good event to be Involved wlth. Our Shops at Gorton. Wilhington. and Harpurh8y are well eslabllshed, bringing Age UK Manchester's pr88enc8 to the heart of the comrnunlty. All of our shops and staff act as the face of the charlty on the high street. often belng the first port of call for Ihose who want to use our 8ervlc85. The Agelng Well group at the Harpurhey shop. is very popular, wlth varied weekly groupB on offer for the community. A more secure lease arrangement at Harpurhey shop has allowed us to make some general Improvem8n18 to the shop includlng an upgrade to the lighting. The increasing Involvement of the retail team In the Home from Hospit81 proi8Ct has really g6ven them some Insight into the reason for thelr work. Seeing 81 first hand the problems that some older people are facing, and helplng to resolve them, has led to a greater undersianding and motivation for the shops to do well, and generate Income that w511 help to support our serlices. New till systems have been Installed in our shops durlng the year under review. This mova to more reliable systems will also help us to maximise gift aid on donated goods. The shops, van has been problematic durlng the year under raview, and the retall t8am are to be Congratulated for Ihelr tenacity and hard work during a period wh8re things have been less than easy or straightforward. Our shops Intend to contlnue to find new and creatlve ways of worklng over th8 next year, to further ralse th8 profile and income levels of the charity. AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES TRUSTEES, REPORT- contlnued FOR THE YEAR ENDED 30 MARCH 2024 S. Capaclty The capacity of the Board and the Senior Team was well tested and consolidated during the year under review and 8ffortS W8r8 made to recruit new trustees to strengthen the Board. 6. Recognltlon During the year under revlew we have, once agaln made a huge commitment to constantty adaptlng servlces in respons8 to the Issues older people In Manchester are faclng. A major Influence on our services this year has been around supporting people who wer8 harfjest hit by the sharp increas8 In the cost of Ilvlng. We have seen the effects of this across all of our setvlces and commlssioners have recognlsed and appr8clated our efforts to rlse to th8 cha118ng8 of supportlng peopl8 whose clrcumstances have been most affected by the rlsing costs of food and energy. In O¢lober of the year under review we achieved the °Charity Quality Standard Mark" from Age UK England after a comprehenslve assessment of all of our worklng practlces, systems and processes. 7. Supporter• Ofganisalions. funders and Businesses who gave us their support in the year under review: Erlc Wrlght Char5tabl8 trust Eccleslastlcal Insurance Ag8 UK - Cost of Living R88ponse Fund & Scams Prevention Funding The Sisters of St Joseph of the Apparition Wythenshawe Communlty Housing (Coronatlon Celebratlon Grant) GMCA Foundational Economy Innovation Fund National Lottery Reachlng Communltles Fund Parkinsons UK Manchester Clty Councll Workforce Fund Our M8nchesler Richard Bundenberg Trust Warm Homes Skycares (volunteer support & dlgltal support at Brunswick Villag8) Pets at Home (volunteer support) Systems & Smiles (IT Support) Unlverslty of Bolton (volunteer support) Wythenshawe Cornmunity Housing group (day trip granll Trilogy Utilty Arawak Housing South Manchester University of 3rd Age We thank every indbvldual. buslness and organlsatlon who supported us. We are also very grateful for the generosity of individuals who help to support our work Ihrough donations and bequests. Each and every donation or offer of pradical help makes a really Significant difference for Manchesterfs older people and their car8rs. PUBLIC BENEFIT STATEMENT The Trustees are salisfied that they h8ve complied wilh their duty to hav8 due regard lo th8 guidance on public benefit publlshed by the Charity Commlssion In exercising their pomffjrs or dulles. 10 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES TRUSTEES. REPORT-contlnued FOR THE YEAR ENDED 30 MARCH 2024 Flnanclal Revlew The results for the year and the Charit￿8 flnan¢lal posltlon at the end of the yaar. are shown in the attached financial statemenls. Prlncipal Funding Sources.. Income for the year was £5.319.129. a net g.OOA increase on the previous year. Gifts and grants for tha year amounted to £260,793 (2023: £234,324) an Increase of 11.3% on the prlor year. £190,946 came from slalutory contracts, up from £128.404 In 202212023. Of the remainder, £4.295.548 came from clients, fees and payments (mainly for home care. day care and res￿entIal rAre. and small amounts towards Ageing W811 and Advice and Advocacy activities), an increase on the prlor year. Most of the rest was Irading income from the charlty shops. whlch Increased to £522.137 for Ihe year (202212023.. £468.449). Prlnclpal Expendlture Items: At £5,444,796, expandlture was up 11.60h on the prevlous year. of whlch £4.082.650 (75.0¥0) went on employee costs. Charltable expendlturo and Its assoclated support costs constituted 88.3•A of lotal expendlture durlng the year. The ¢08l of generatlng funds {11.7%) conslsted almost entlrely of charty shop Costs. GRANT MAKING POLICY Grant maklng18 not a material part of the Charlty's actlvltlas. RESERVES POLICY Net assets atthe end of the financi81 period amounted to £908,552 equivalent to 16.7% of annual revenue expendilure (21.20A in 2022123). R8adlly accessible unreslricled reser4es at the end of the financial perlod were at a level equlvalent to nine weeks unrestrictad expendlture. whlch Is below Ihe Ihree months level that the Board consider to be the minimum target for the organlsatlon, The Board continues to review and prioritise the Charty's oper8tlons wlth a vlew to achieving a healthier financial position. PLANS FOR FUTURE PERIODS The perfomiance ol our staff teams during the year under review has been excellent, though the financial cllmate has been challenging. The flexibillty and Innovatlon shown by our18am8 has d81iv8red real results in supporting and improvlng the Ilves of people who have faced enormous challenges over the last couple of years. We have agaln made some successes th15 year Ihat provlde good foundattons for the future development of servlces and we have demonstrated how our range of servlces can work fl6xlbly together to produce excellent result8. We feel confldent that we are able to contlnue to focus on organlsatlonal ob}ectlve8 that will help to ensure that older people and Ihose 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 ¢an offer lrfe enhancing opportunltles Ihat wlll contribute to wellbelng. happiness and healthy ageing. It is our aim To sustain and further develop the Charivs offer of a supportlve "relalionship for life, to those who turn to il for assistance. To provide practical support and opportunities to older people and their carers that will sustaln them, and help them to maintsin thelr ambltlon, strength and confidence, particularly Nthen times are challenging. To make full use of our Day Care facilities as a means of offering flexlbla support to oldef people and their carers at a time when there Is a particularly high demand for services that offer Ihis sort of opportunlty for soclallsation, care arKI support. **AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES** ## **TRUSTEES' REPORT • continued** _**FOR THE YEAR ENDED 30 MARCH 2024**_ - **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 Crossacres and now in Extra Care Schemes city wide 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 maximising income through the take-up of benefits) and to counselling.** - **To deliver CQC registered home care 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 continue to assist them in a safe and confident return to our services.** - **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 person-centred 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.** - **To support and further strengthen the contribution of the Board of Trustees.** ## **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 JS. Audit Limited 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** Clge **Manchester B. Green M27HG Chairman** **Approved by the Trustees on 09/12/2024** **12** AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES STATEMENT OF TRUSTEES. RESPONSIBILITIES The Trustees are responslble for preparing the financlal statements In accordance wilh applicable law and Unlted Klngdom Generally Accepted Accountlng Practlce. Company law requires the Trustees to prepare financial ststements for each financlal year which give a true and falr view of the state of affairs of the Charlty and the Group and the incoming resources and application of resources, including the net Income orexpenditure, of the Group for Ihe year. In preparing Ihose financial statements. the Trustees are required to.. select suitable accountlng pollcles and than appty them conslstently,. make judgements and estlmate3 that are reasonable and prudent; prepare the flnanclal statements on the golng concem bas18 unless St Is SnapproFxiate to presume that Ihe Charlty will continue in operatlon. The TfU8tees are responsible for ke8plng proper accountlng records thal dlsclose wllh reasonable accuracy al any time the flnancial position of the Charlty and the Group and to enable them to ensure that the financial stalements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and the Group and hence for taklng reasonable steps for tha preventlon and d6tectlon of fraud and other Irregularltles. 13 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AGE CONCERN MANCHESTER Oplnlon W8 have audited the financial statements of Age Conc8rn Manchester for the year ended 30 March 2024 which compri58 th8 consolidated stat8m8nt of financi81 activities, the group balance sheet. the company balance sheet, the consolidated statement of cash flows and the notes to the financial stat8m8nts, Including a summary of significant accounting pollcles. The financlal reportlng framework that has been applied in their pr8paratlon is appllcable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102°The Flnancial Reportlng Standard applicable In th8 UK and Republlc of Ireland (United Kingdom Generalty Acc8Pted Accountlng Practlce).. In our opinion. the financial statements- glve a true and falr vlew of the state of the group's and the parenl charltable compan￿5 affalrs as at 30 March 2024 and of the group's Incomlng resources and application of resources, for the year Ihen ended., have been properly prepared in a¢¢ordance wtth United Kingdom Generally Accepted Accounting Practlc8; and have been prepared in accordance with Ihe requlremenis of the Companios Act 2006. Ba818 lor oplnlon We conducted our audit In accordance wlth Intematlonal Standards on Audlting {UK) (ISAS (UK)) and appllcable law. Our responsibilities under those 8tandards are further descrlbed In Ihe Audltorfs responslbllltlès for tha audlt of thè accounts saelion of our report. We ar6 Indopendenl of the charitable company Sn accordanc8 wlth th8 ethlcal r8qulrements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Slandard, and we have fulfilled our other ethiGal responsibilities in accordance with these requlrements. We bellovo thal the audlt evldonce we have obtained is sufficlent and approprlate to provlde a basls for our opinlon. Conclu8lon8 r•latlng to golng concern In auditing the financi81 statements, have concluded that the Truslees use of the goino concern basls of accountlng in the preparation of the financial statement is appropriate, 8ased on the work we have performed, we have not identlfied any rnaterlal uncertalntles relating to events or conditions that. Indlvldualty or collactively, may cast significant doubt on the charity's ablllty lo conlinue as a going concern for a perlod of at least twelve months from when the financial stalemenls are aulhorised for is8Ue, Our responsiblllties and the responslbllltles of the Trustee8 With respect to golng concem are described in the relevanl sections of this report. Other Informallon Th8 Trustees ar8 responslble for the other Information. The other Informatlon comprlses the information included in the annual report, other than the flnandal 5tatemenl5 and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent olherwise explicitly stated in our report, we do not expr8ss any fom of assurance conclusion thereon. In conneclion with our audit of Ihe financial statements, our responsibility is to read the other informalion and, in doing so, consider whether the other infomiation is malerially inconsi5tenl with the financial statements or our knowledge oblained in the audit or othernise appears to be materially misstat8d. If we id8ntify such material inconsistencies or apparent material misstatements. we are required to determine whether th&re is 8 material misst8temenl in Ihe financial statements or a malorial misstaternenl of Ihe other inforniation. If, based on the work we have performed. we conclude that Ihere is a material misstaternent of Ihis other information, we ar6 required to report thal fact. We have nothing to raport in this regard. 14 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AGE CONCERN MANCHESTER-Contlnuod Oplnlons on oth•r matt•rs pr•scrlbed by the Compan1•$ Act 2006 In our oplnlon, ba8ed on the work undertaken In the course of our audlt.. the InfOrMa￿On glven In the Trustees, Report, whkh Includes the dlrectors, report prèparéd for the Purposes of company law, for the financlal y8ar for which th8 financial stst8m8nts are prepared Is conslst8nt wlth the financial statements. and Ihe directors. report Included wlthln tha Truslees, Report has been prepared In accordance with appllcable legal r8quirem8nts. Mattgrs on whlch we are requlrod to report by exceptlon In the lighl of the knowledge and understanding of Ihe charitable company and Its 8nvironment obtalned In th8 course of the audit, V￿ have not identified material misstatements in the dlrectors, report Sncluded wilhin the Trustees, Report, W8hav8 nothlng to report In respect of the followlng matters In relatlon to whlch the Companlas Act 2006 requlres us to report to you Sf, Sn our oplnlon: adequat8 8ccountlng records have not be&n k8Pt by the parent charltab18 company, or returns adequate for our audlt have not been recelved from branches not vislted by us,, or the parant charltable company flnanclal statements are not In agr88m8nt wlth the accountlng récords and returns; or certain dlsclosure8 of trustees, remuneratlon speclfied by law are not made: or we have not recelv8d all the Information and explanatlons we requlre for our audlt., or the Trustees were nol entltled lo prepare the financlal statements In accordance wlth the small companles reglme and take advantsga of tha small companlas, exemptions In preparlng the Trusle88' Report and from ihe requlremenl to prepare a Strateg1¢ Report. R••pon8lbllltl•s of tha Tru•t• As explained more fully in th• Statement of Trustees, Responsibilities, tha Trustees, who are also the director8 of the charlty for the purpose of company law, are responslble for Ihe preparation of the financlal statements and for being satisfied that they give a true and fair view, and for such Intamal conlrol a8 the Trusie8S d8t8rmlne18 necessary to enable the preparatlon of flnandal staternents that are free from materlal ml8sialement, whether due to fraud or error. In preparlng th8 flnanclal 8tat8ments, the Trustees are responslble for assesslng the charity's abillty to contlnue as a going concern, dis¢losing. as applicable, matters related to going concern and using the golno concern basls of accountlng unless th8 Trustees 81thor Intend to liquidate the charltable company or to cease operatlons, or hav8 no reallstic alternative but to do so. Audltorf8 r•$pon$lbllltle8 for tho audlt of lh• flnanclal $tatement8 Our objectives are to obt81n reasonable assurance about whether lh8 financ181 statements as a whole are free from mat8rlal misststement, whether due to fraLKI or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of 88surance, but Is not a guarantee that an audit Conducted in accordanc8 with ISAS (UK) will always detect 8 material rnis8tatem8nt when it exlsts. Mlsstatements can arise from fraud or error and are considered material rf, individually or In the aggregatè, they could raasonably be expected to influence th8 8conomlc decl8lon8 of u8eTS taken on the basls of th888 fflnancial statements. Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures In line wlth our responsibilitie$, outllned al)ove. to detect material misstatements in spect of Irregularities. including fraud. The exlenl to which our procedures are capable of detecllng irregularltles, Includlng fraud, is detailed below. 15 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AGE CONCERN MANCHESTER-Contlnued Based on our understanding of the charltable company and sector. we Identif￿d that the principal ri8k8 of non-compliance with lav￿ and regulation5 related to, but were not limited to, the CompanSes Act 2006. the Charities Act 2011, employment. pension and health and safety legislation and w8 considered the extent to which non-compliance mlght have a mat8rial effect on the financial statements. We also consldered those18ws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the Charilles, Statement of Recommended Practice. We evaluated rnanagement'B incentlves and opportunities for fraudulent manipulation of the financial statements (including Ihe risk of override of conlrolsl and determined that the principal rlsks w8r8 related to management bias in accounting estimates and judgements and the risk of fraud In revenue recognillon. Our procedures to respond to rlsks Idents'fied included the followSng: revlewlng the financlal slatement disclosures and testSng to supportlng documentatlon to assess compllanca wlth provlslons of relovant laws and regulatlons descrlbad as havlng direct effect on the financial statements: enquiring ol management about actual and potentlal litigation and claim6, their policies and procedures to prevent and detect fraud as well as whèther th•y have knowledge of any actual, suspected or alleged fraud; perfomiing analytical procedures to Klentify any unusual or unexpected relglionships that may Indicate rlsks of maleflal mlsstatement due to fraud., reading mlnutes of meetlngs of those charged with governance; obtaining an understanding of provislons and holding discussions with rnanagement lo understand the basi5 of recognition or non-recognltlon of provisions: and in addressing the risk of fraud through management override of controls: testing the appropriateness of journal entnes; ass8sslng whether Ihe accounting estimates. judgements and declsions made by management are indicatlve of a potential bias., and evaluating tha buslness ratlonalè of any signrficant transactions that are unusual or outslde the normal course of buslness. We also communicated relevant identified laws and regulalions and polenlial fraud risks to all en9agement team members and remained alert to any indicatlons of fraud or non-compllanc8 wilh lav￿ and regulallons throughout the audit. There are Inherent limilatlons In our audit procedures described above. The more removed that 18ws and regulations are from financial transactlons, the less Ilkely it is ihal we vnuld become aware of non.complianc&, Audltlng standards 8lso limil the audit procedures required to idenlSfy non-compliance with laws and regulations to enquiry of the director5 and other management and Ihe inspection of regulatory and legal correspondence, rf any Material misstatements that arise due to fraud can b8 harder to del8Ct than those that arfse from error as they may Involv8 dallberata concealment or colluslon. A further de8cription of our responslbillties for tha audit of thé financial staternenls is located on the Financi81 Reporting Council's website at: http".114wM.frc.org.ukJauditorsresponsibilities. This descrlptlon forms part of our audltorfs rèport. 16 ## **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.** 18 December 2024 **Peter Atkinson F.C.A. (Senior Statutory Auditor) for and on behalf of JS. Audit Limited** **Chartered Accountants Statutory Auditor** **James House Stonecross Business Park Yew Tree Way Warrington Cheshire WA3 3JD** **17** AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 MARCH 2024 UnreBtrl¢tsd Funds R¢$trl¢ted Total funds Total funds Year to Yoar to Funds 30 March 2024 30 March 2023 Not• Incomln Resources Incomlng r•sourco• from generated funds: Voluntary income A¢tlvitles for generatlng fund$ Investment income 102,955 570.074 1.768 102,955 570.074 1.768 70,775 482,518 944 Incomlng resources from ¢harltablo acllvltl•$: Advlce and advocacy Agelng Well Day care Home care Home from hospltal Resldential car8 PRAGMA Shop grants Total Incomlng r•8ourc•8 Ex Costs of g•nerating fund•: Costs of g8nerating funds Net In¢omlng re$ouf¢•$ av•llablg for charltable appllcatlon Co•ts of Charltablo acllvltl••: Advice and adv¢xacy Ageing Well Oay care Home care Home from hospltal Residéntial care PRAGMA 58.187 25,316 785,186 2,389,675 121,729 909.301 359 97,105 147,012 155,292 172,328 785,186 2,419,675 173,609 927,883 359 10,000 5,319,129 167,298 136,548 691,271 2.295,367 205,487 829.959 30,000 51,880 18,582 10.000 354,579 4,964,550 4,880,165 626.768 10,000 636.7e8 475,804 4,337,782 344,579 4,682,361 4.404,361 117,648 94,707 1.025,810 2,144,840 47,011 1,032,218 8,578 124,605 107,746 8,185 30,000 51.880 14.800 242,253 202.453 1,033.995 2,174,840 98,891 1,047,018 8,578 4,808,028 193,630 160,187 889.248 2,112.591 84.262 958,208 8,180 4,404,306 Totsl charltabl• •xp•ndllur• 4,470,812 337,216 Total r•sourC￿ 0XP0ndod 5.097,580 347.216 5,444.796 4,880.110 N•t {oulgolnglllncomln9 r•80urc081 Nel movoment In funds (133.030) 7.363 1125,667) 55 Fund balances at 30 March 2023 966.731 67.488 1,034,219 1,034.164 Fund balanc•$ at 30 March 2024 22 833.701 74,851 908.552 1,034.219 The statement of financial activitie5 also complies wSth the requlrements for an income and expendlture account under the Companies Act 2006. 18 ## **AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES GROUP BALANCE SHEET** _**AS AT 30 MARCH 2024**_ ||**Note**|**30 March 2024**|**30 March 2024**||**30 March 2023**| |---|---|---|---|---|---| |||**£**|**£**|**£**|£| |**Intangible fixed assets**|**14**||**4,815**||**4,815**| |**Tangible fixed assets**|**15**||**1,071,579**||**1,040,298**| ||||**1,076,394**||**1,045,113**| |**Current assets**|||||| |**Stock**||**13,262**||**13,266**|| |**Debtors, prepayments and**
**accrued income**
**Cash at bank and in hand**|**17**|**646,868**
**33,726**||**645,377**
**202,452**|| |||**693,856**|**693,856**|**861,095**|| |**Creditors: amounts falllng due within**|||||| |**one year**|**18**|**(432,144)**|**(432,144)**|**(433,060)**|| |**Net current assets**|||**261,712**||**428,035**| |**Total assets less current liabilities**|**Total assets less current liabilities**||**1,338,106**||**1,473,148**| |**Creditors: amounts falllng due**
**In greater than one year**|**19**||**(429,554)**||**(438,929)**| |**Net assets**|||**908,552**||**1,034,219**| |**Funds employed**|||||| |**Unrestricted**|**22**||**833,701**||**966,731**| |**Restricted**|**22**||**74,851**||**67,488**| ||||**908,552**||**1,034,219**| **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** **Appro** ved **on** 09/12/2024 **R. Zol Honorary Treasurer Company Registration No.04075099** **Chair** **19** ## **AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES COMPANY BALANCE SHEET** _**AS AT 30 MARCH 2024**_ ||**Note**|**30 March 2024**|**30 March 2024**||**30 March 2023**| |---|---|---|---|---|---| |||**£**|**£**|**£**|**£**| |**Intangible fixed assets**|**14**||**4,815**||**4,815**| |**Tangible fixed assets**|**15**||**1,071,579**||**1,040,298**| |**Fixed asset investments**|**16**||**5**||**5**| |**Current assets**|||**1,076,399**||**1,045,118**| |**Stock**||**13,262**||**13,266**|**13,266**| |**Debtors, prepayments and accrued**|||||| |**income**|**17**|**646,863**||**645,372**|| |**Cash at bank and in hand**||**33,726**||**202,452**|| |||**693,851**||**861,090**|**861,090**| |**Creditors: amounts falling due**|||||| |**within one year:**|**18**|**(432,144)**||**(433,060)**|| |**Net current assets**|||**261,707**||**428,030**| |**Total assets less current liabilities**|||**1,338,106**||**1,473,148**| |**Creditors: amounts falling due in**|||||| |**greater than one year:**|**19**||**(429,554)**||**(438,929)**| ||||**908,552**||**1,034,219**| |**Net assets**|||||| |**Funds employed**|||||| |**Unrestricted**|**22**||**833,701**||**966,731**| |**Restricted**|**22**||**74,851**||**67,488**| ||||**908,552**||**1,034,219**| **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** 09/12/2024 **R. Zoltie Honorary Treasurer Chair Company Registration No. 04075099** 20 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS ASAT 30 MARCH 2024 2024 2023 Not• Cash flows from oporallng actlvltle8 Cash (absorbedygeneraled from oparaiitins 27 (13.373) (205,403) Investlng actlv511 Purchase of tangible fixed assetg Proceeds on dlsposal of fixed 8sset8 (104,315) (29.850) Not cash us•d In Inv•$tlng a¢tlvlll•s (104,31 S) (29,850) Flnanclng actlvltle• Repaymenl of bank loans N•t Cash u$•d In flnanclng actlvltl•s 108 702 Net Idecrea8•)Ilncr•a•• In ¢a•h and cash equlvalonts (168,726) (343,955) Cash and cash equlvalents at boglnnlng of year 202 C•8h and ¢a8h •qulval•nts at and of y•ar 33,726 202,452 Relallng to: Cash at bank In hand 33,726 202,452 Bank overdrafts Included in creditors payable wlthin one y8ar 33,726 202,452 21 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2024 Accounting policies Charlty Informatlon Age Concem Manchester is a private company Ilmlted by guaranteé incorporated in England and Wales. The registered office is First Floor, 20 St Ann's Square, Manch8St8r, M2 7HG. 1.1 Accountlng Convenllon The accounts have been prepared in accor(lance wilh Ihe charity's Memorandum and hrtlcles of Association, the Companies Act 2006 and °A¢counting and Reporting by Charities: Stat8ment of Recommended Practlce appllcable to charities preparing their accounts in accordance with the Financial Reporting Slandard 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 prepar8d In sterling, whlch Is functional currancy of tha charlty. Monètary amount8 in the8e financial stat8ments are round8d to the n8ar8st £. The flnanclal stat8m8nts have b88n prepared under the hlstorical cost conventlon. The prlnclpal accounling pollcles adopted are set out below.. 1.2 Golng Concern The Charlty's tradlng actlvltles. logether wlth the factors Ilkely to affect Its ftjture dev8lopmént, performance and financlal positlon are set out in the Trustees, report on pages 1 lo 12. The Charity meets it8 daY-t￿daY worklng capltal requSr8ment8 through Its ovardraft facility. The Charity's forecasts and proleclion8, taklng account of reasonably posslble changes In trading performance, show that the Charity should be able to operate within the level of Its current faclllll89. The Trustees therefore have a reasonable expectatlon that the company has adequate resoureAs to continue in operational existence for Ihe foreseeable future and therefore contlnue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Ba•ls for con8olldatlon The consolidated fbnanclal stalemenls Comprlse Age Concern Manchester, its subsidiary charity PRAGMA. and its tradlng subsldlary, Age Concem Manchester (Care) Llmlted. along with Ihe non- trading subsidiarie3, Age UK Manchester Trading Co. Limited, Age UK Manchester, Age Concern Manchester trading Co. Ltd and Silver Service Manchester Limited. The results of ihe subsidiaries are consolidated on a line by line basis. The summarlsed Profft and Loss Account for the year ended 30 March 2024 and Balance Sheet as at 30 March 2024 for Aga Concern Manchesler (Cara) Limited are given in the notes lo these accounts. The charlty has avalled Its811 of ihè provisions of lh8 Comp8nies Act and 8dapted the Companies Act formats to reflect the special nature of the charity's actlvitles. No separate SOFA has been presented for the charity alone as permrtted by Section 408 of the Companles Act 2006 and Paragraph 397 of the SORP. AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENT8 - ¢ontinutd FOR THE YEAR ENDED 30 MARCH 2024 1.4 Charftablo Funds General funds are unrestricted funds whlch are available for use al the discretion of the truslèas In furtheran¢e of the gèneral objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to ba used sn accordance with specific restrictions imposèd by donors or which have been ralséd by tha charity for particular purposes. Th8 cost of ralsing and admlnlst8rlng such funds is charged agalnst the specific fund. The aim and use of each restrlcted fund is set out In the notes to the Ilnanclal statements. All income and oxponditurè is shown in tha Statomant of Financial Aclivitios (SOFA). Inve81ment income and galns are allocated to the approprlate fund. 1.5 Incomlng resources All Incomlng resources are included wlthln th8 SOFA wffien tha charlty Is legally antltled to the Incom8 and th8 amount can be quantllled wlth rea80nab18 accuracy. For18gacles, entltlement Is the 8arli8r of tha charlty balng notlfl6d of an Impandlng dlstrlbutlon or the legacy being ffjceived. Grani8 r6c8ivable whlch are not condltional on the dellvery of a speclfic p8rform8nce by Ihe charlty are recognlsed when the charity beGornes unwnditionally entltled to the granl. Grants racolvable Ihat do retste to tho d&llv8ry of a spaclflc p8rfom)ance by the charlty are racogn16ed when the charlty eams the rlght lo such conslderation by its performance. No amounts are induded in thè financlal slatements for senilces donated by volunteefs. 1.6 Regourc88 expended Al l expendlture is accounted for on an ac¢rual$ basis and has been classlfied under headings that aggregate a51 costs related to th8 category. Where costs cannot be directly attwibuted to partlcular headings they have been allocated to activities on a basis ¢onsistenl with use of the re8ource8. General overheads h8ve be¢n allocated on the basis of direct staff wage costs. 1.7 Trad•m8rks Trademarks are valued al cost less accumulated amortisation. Amortisation is ¢al¢ulated lo write off the ¢o$t less estlmated resldual value in equal annual instalmenls ov8r th81r estimated useful lives. 1.8 Tanglble flx•d ass•l• Tangible fixed assets are stated at C08t le88 depreciation. Deprecialion Is provlded at Ihe following annu81 rates In order to write off each asset, wlth Ihe exc8Ptlon of land, over its estimaled useful life: Fr88hold and1888ehold bulldlngs Fixtures and fittlngs Motor vehlcles Office equipment 2¢h per annum stralghl Ilne basis 15°/o per annum straight lin6 basls 250/0 P8r annum straight Ilne basls 15- 25% per annum straight line basis 23 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR EAIDED 30 MARCH 2024 1.9 lrnpalrment of Flxed Assets At each reportlng end date, the charlty reviews the carrying amounts of its inlangible assels to detemiine whether there is any indication that Ihose assets have suffered an Impaiment loss. If any such indicalion exists. the recoverable amount of the ass8t Is estimat8d In ord8r to d8termin8 the exlenl of the Impalrment loss (If any). Intangible assets with indefinite useful lives and intangible ass8ts not yet avaSlab18 for use are tested for Impalrment annually, and whenever there is an indication that the asset may be impaired. 1.10 Invostmonts Investments represent the Charfty's cost In Its subsidiary undertakings and are stated at Cost le5S any provlslon for dlmlnutlon In value. 1.11 Stocks Stock5 are valued at the lower of co3t and nel realisable value. 1.12 Cash and cash equlvalents Cash and cash equivalents includ8 cash In hand. deposits held at call wlth banks, oih6r short term Ilquld investments wlth orlglnal maturltlos of threa months or less, and bank overdrafts. Bank overdraft8 are 8hown wlthSn borrowings in current liabllllles. 1.13 P•n8lon ¢o•ls The charitable group operates a defined contribution scheme for the benefit of its employee8. Contrlbutlons payable are included In the SOFA in the year they are payable. 1.14 Flnan¢• and op•rallng l•a80$ Rentals payable under operating leases aTe charged to the SOFA agalnst Income on a stralght Ilne basis 2 Voluntary Income Unrestrlcled Funds Restflcted fund Total 2024 Total 2023 Donations and legacies 102.955 102.955 70.775 24 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 30 AIARCH 2024 3 Activltle8 for generatlng funds Unrestrlcled Restricted Funds Funds Total 2024 Total 2023 Fundralsing events Shop sales Rent, servlce charges and roorn hire 47,355 47,355 12,944 522,137 582 522,137 468,449 582 1,125 570,074 570,074 482,518 4 Inv•stm•nt Incom• Unre8tr1cted funds Restn'cted funds Total 2024 Total 2023 Interest receFvable 1,768 1,768 944 5 Incomlng rfj•our¢•• from lh• charltabl• actlvltles Charitable ststutory Grants Grants and payments Sorrfice feeg Total 2024 Total 2023 Advi¢e and advocacy Agelng Well Day care Home caré Home from hospital Residential care faes PFIAGMA Shop grants 91,310 58,648 63,982 155,292 167.298 25,316 172,328 136,546 785,186 785,186 691.271 2,389,675 2,419,675 2,295.367 121,729 173,609 205,487 909,301 927,883 829.959 359 359 10,000 88,364 30,000 44.000 18,582 7,880 10.000 157,838 190,946 4,295,548 4,644,332 4,325,928 25 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - Gonllnued FOR THE YEAR ENDED 30 MARCH 2024 Support costs Nole Total 2024 Total 2023 Premises costs Employee costs Vehicle costs Oepre¢ialion Ch8rgas and fees Office costs Othar costs 5,169 42,290 85 1,370 49.748 17,150 7,905 5,534 38,276 240 1,413 48,220 21,696 6,308 123,717 121,687 Analys1$ of costs of gen•ratlng funds Total 2024 Total 2023 Premises Costs Employee costs Volunteers, expenses Insurance Depreciation Offica costs Other costs Charges and fees Audltor's remuneratlon Vehicle costs 139,795 360,165 2,550 2,508 3,650 23,172 68,160 7,504 8,706 20,558 110,206 272,251 4,326 2,821 3,753 11,734 44,944 S,685 8,598 11,486 636,768 475.804 26 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS- ¢ontlnued FOR THE YEAR ENDED 30 MARCH 2024 8. Analysls of costs of charltable actlvliles Mole Advi￿& hgeing Daycare advocacy WeH Home Care Residential care PRAGMA Home Total 2024 Tolal 2023 hospilal Activilies undertaken directly: Premises Loan Interest Employee costs Volunteer expenses Vehicle costs Depreciation Charges and fees Office costs other costs Insurance Support costs 4,011 14,435 115,810 114.786 32.641 657.649 249.046 222.966 32,641 31,586 89.038 3.680,195 3.400.981 4.278 4.425 69,900 58.525 68,013 55.301 30,57D 22.476 202,727 238.504 296,611 213,780 50,330 34,075 123,717 121,687 212.528 162,262 4.174 2243 575,473 1,975,158 82 59.175 19,718 3,876 57,578 181,594 1,363 19,326 8.087 13 21 5,440 1.389 1.632 48.295 5.211 42,322 98.561 25.471 22,082 6,975 1.805 5.802 276 5,449 11,154 95,866 2.212 r2,739 66,322 3.531 4.803 333 7.276 173 1,452 3,639 136 12 272 242,253 202.453 1,033.995 2.174.840 1,047,018 8.578 98,891 4,808.028 4,404,306 27 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024 Movement In total funds for the yoar Thls Is stated after chargingl{crediting): Total 2024 Total 2023 Note Auditors. remuneration Depreciation 8,706 73,034 8,598 60.467 15 10 Staff cwts Total 2024 Total 2023 Wages and salarles Social security cost8 Pension costs 3,704,776 304,441 73,433 3,374,876 277,683 58,949 4,082,650 3,711,508 The average number of full-time equivalent employees, analysed by function was., Total 2024 Total 2023 Charllable activities Management and admInIstra￿n of the charity 179 178 186 185 There were no employees whose annual emoluments were £60,000 or more. 11 P•n8lon costs The charily operates a company pension scheme. The assets of the scheme are held separately from those of the charltyln an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £73,433 (2023 £58,949). 12 TrustoBs None of the trustees (or any persons connected with th8m) r8C8Iv8d any remuneratlon durlng the year (2023- £NII). 28 AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 30 MARCH 2024 13 (D•ficlty8urplu8 for the ffinanclal yoar As pemiitted by Seclion 408 of the Companies Act 2006 and Paragraph 397 of the SORP, no separate SOFA has been presented for the Charity alone. Relevant Infonnatlon Is as follows: 2024 2023 Holdlng Charity's gf0S5 in¢ome 2,899.454 2,584,798 Holdlng Charity's (defiGitysurplus for the flnanclal year (125.667) 55 14 Intanglbl• flxod assets - Group and charlty Trademarks Cost at 31 March 2023 A