2022-03-31-accounts - Age UK West Sussex, Brighton & Hove

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Trustees					John Dixon
					Paul Allen
					Linda Dyos
					Caroline Instance
					Sam Jones
					Philip Lansberry
					Amanda Latham
					Maureen Vallon
					Peter Worster
Secretary					Helen Rice
Charity	Number				1086323
Company		Number			04146487
Registered		Office	&Principal	Address	Suite 2, 1"Floor
					Anchor Springs
					Littlehampton
					West Sussex
					BN17 6BP
Auditors					TCGroup
					The Courtyard
					Shoreham Road
					Upper Beeding
					Steyning
					West Sussex
					BN44 3TN
Bank					CAF Bank Limited
					25 Kings Hill Avenue
					Kings Hill
					West Mailing
					Kent
					ME194JQ
					Lloyds Bank Pic
					10East Street
					Chichester
					West Sussex
					PO19 1HJ

			Page
Trustees' Report (Incorporating		Directors Report)
Statement	ofTrustees' Responsibilities
Report ofthe Independent Auditors
Consolidated	Statement ofFinancial Activities		13
Consolidated	Balance Sheet		14
Charity Balance Sheet			15
Consolidated	Cash Flow Statement
Notes tothe	Financial Statements		17

			Unrestricted	Designated	Restricted	Total		Total
			funds	funds	funds	2022		2021
INCOME FROM:		Notes	f	f	f	f		f
Donations and legacies		3	392,066		103,347	495,413		825,893
Charitable activities		4	3,464,001		254,714	,3,718,715		2,991,217
investments		5	2,700			2,700		1,492
Total income			3,858,767		358,061	4,216,828		3,818,602
EXPENDITURE ON:
Raising funds			5,461		3,000	8,461		20,091
Charitable activities			3,826,547	137,374	526,448	4,490,369		3,690,559
Total expenditure			3,832,008	137,374	529,44]I	4,498,830	~. I	3,710,650
Net income/(expenditure)			26,759	(137,374)	(171,387)	(282,002)		107,952
Net gains on investments		12	627			627
Pension provision gains		23	3,000			3,000
Net movement in funds			30,386	(137,374)	(171,387)	(278,375)		107,952
Reconciliation offunds
Total funds brought	forward		2,215,238	449,896	302,947	2,968,081		2,860,129
Total funds carried	forward		2,245,624	312,522	131,560	2,689,706		2,968,081

				2022		2021
		Notes
FIXED ASSETS
Tangible assets		11		1,370,631		1,402,561
Investments		12		2,884		2,257
				1,373,515		1,404,818
CURRENT ASSETS
Stocks		13	1,183		2,176
Debtors		14	966,538		142,257
Cash at bank and in hand			973,661		1,586,801
			1,941,382		1,731,234
CURRENT LIABILITIES
Creditors due within one	year	15	(625,191)		(164,971)
NET CURRENT ASSETS				1,316,191		1,566,263
TOTAL ASSETS LESS CURRENT LIABILITIES				2,689,706		2,971,081
Defined benefit pension scheme		23				(3,000)
TOTAL NET ASSETS				2,689,706		2,968,081
GROUPFUNDS		16
Restricted funds				131,560		302,947
Unrestricted Designated	funds			312,522		449,896
Unrestricted General funds				2,245,624		2,215,238
				2,689,706		2,968,081

				2022		2021
		Notes
FIXEDASSETS
Tangible assets		11		1,370,631		1,402,561
Investments		12		2,885		2,258
				1,373,516		1,404,819
CURRENT ASSETS
Stocks		13	1,183		2,176
Debtors		14	966,538		142,256
Cash at bank and in hand			965,277		1,579,487
			1,932,998		1,723,919
Creditors due within one	year	15	(621,578)		(161,357)
NET CURRENT ASSETS				1,311,420		1,562,562
TOTAL ASSETS LESSCURRENT LIABILITIES				2,684,936		2,967,381
Defined benefit pension scheme		23				(3,000)
TOTAL NET ASSETS				2,684,936		2,964,381
CHARITY FUNDS
Restricted funds				131,560		302,947
Unrestricted Designated	funds			312,522		449,896
Unrestricted General funds				2,240,854		2,211,538
				2,684,936		2,964,381

				Notes	2022f	2021 E
Cash flows from operating	activities
Net cash used in operating	activities			18	(571,839)	164,878
Cash flows from investing	activities
Dividends, interest and rents from investments					2,700	1,492
Purchase oftangible fixed	assets				(36,687)	(27,720)
Net cash used in investing	activities				(33,987)	(26,228)
Cash flows from financing	activities
Loan repayments						(8,403)
Net cash provided by financing activities						(8,403)
Change in cash and cash equivalents		in the	year		(605,826)	130,247
Cash and cash equivalents	at the beginning		ofthe year		1,579,487	1,449,240
Cash and cash equivalents	at the end	ofthe year			973,661	1,579,487

	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	2022 f	2022f	2022 f	2021f
General donations	24,143	5,048	29,191	230,700
Fundraising	54,052	75,575	129,627	255,717
Legacies	278,481		278,481	45,748
Grants	26,500	22,724	49,224	81,840
HMRC CJRS	4,898		4,898	208,189
Otherincome	3,992		3,992	3,699
	392,066	103,347	495,413	825,893
Total 2021	823,652	2,241	825,893

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2022	2022	2022	2021
		f	f	f	f
Charitable	activities	3,464,001	254,714	3,718,715	2,991,217
		3,464,001	254,714	3,718,715	2,991,217
Total 2021		2,793,286	197,931	2,991,217

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2022f	2022	2022 f	2021 f
Interest	received	2,700		2,700	1,492

		Staff		Other	Total	Total
		costs	Depreciation	costs	funds	funds
		2022 f	2022 f	2022f	2022 f	2021 f
Raising funds				8,461	8,461	20,091
Charitable	activities	3,036,931	68,709	1,384,729	4,490,369	3,690,559
Total expenditure		3,036,931	68,709	1,393,190	4,498,830	3,710,650
			Direct	Support	Total	Total
			activities	costs	funds	funds
			2022 f	2022f	2022f	2021 f
Direct costs ofcharitable		activities —see note 7	4,394,272	96,097	4,490,369	3,690,559
			4,394,272	96,097	4,490,369	3,690,559
Total 2021			3,586,097	104,462	3,690,559

7	EXPENDITURE ON CHARITABLE ACTIVITIES	EXPENDITURE ON CHARITABLE ACTIVITIES	EXPENDITURE ON CHARITABLE ACTIVITIES	EXPENDITURE ON CHARITABLE ACTIVITIES	EXPENDITURE ON CHARITABLE ACTIVITIES	EXPENDITURE ON CHARITABLE ACTIVITIES
							Direct	Direct
							activities	activities
							2022	2021
							f	f
	Staff costs						3,036,931	2,754,534
	Activity centre catering		and	other	costs		194,520	96,132
	Travel costs	and mileage					71,437	38,451
	Agency and	consultancy					95,325	40,849
	Other costs						55,049	45,394
	Conferences	and meetings					6,849	1,486
	Office and computer costs						76,251	114,310
	Activity centre overheads						386,890	349,627
	Payments to partners						402,404	106,013
	Depreciation						68,616	39,301
							4,394,272	3,586,097
							Support	Support
							costs	costs
							2022f	2021 E
	Support costs including		Governance			costs
	Staff welfare	costs					16,769	17,558
	Professional	indemnity	insurance				534	1,325
	Professional	fees					78,794	85,579
							96,097	104,462
8	AUDITOR'S REMUNERATION
							Total	Total
							2022f	2021 f
	Fees payable	tothe Charity's		current		auditor for the audit	9,500
	Fees payable	tothe Charity's		previous		auditor for the audit		10,200
	Fees payable	tothe Charity's		auditor		in respect of:
	All assurance	services not included			above (previous auditor)			900

				Group and	Group and
				Charity	Charity
				2022	2021
				f	f
Wages and salaries				2,733,232	2,500,586
Social security costs				196,437	166,254
Contribution schemes	to defined contribution	pension		95,862	81,994
Contribution schemes	to defined benefit pension			11,400	5,700
				3,036,931	2,754,534
he average number of persons employed			by the Charity during the year was as follows:
				Group and	Group and
				Charity	Charity
				2022	2021
				No	No
Activity centres and clubs				56	60
Other projects				97	78
Administration				16	23
				169	161

ed f60,000	was:
Group	Group
2022	2021
No	No

TANGIBLE FIXEDASSETS
Group and Charity
	Freehold	Office
	property	equipment	Total
	f
Cost or valuation
At 1April 2021	1,300,000	293,778	1,593,778
Additions		36,687	36,687
At 31March 2022	1,300,000	330,465	1,630,465
Depreciation
At 1April 2021		191,218	191,218
Charge for the year	26,000	42,616	68,616
At 31March 2022	26,000	233,834	259,834
Net book value
At 31March 2022	1,274,000	96,631	1,370,631
At 31March 2021	1,300,000	102,561	1,402,561

Group
			Listed
			investments	Total
Cost or valuation
At 1April 2021			2,257	2,257
Revaluation	to fair value	in the year	627	627
At 31March	2022		2,884	2,884
Net book value
At 31March	2022		2,884	2,884
At 31March	2021		2,257	2,257

Charity			Investments		Listed
			in subsidiary		investments	Total
				f	f
Cost or valuation
At 1April 2021					2,257	2,258
Revaluation	to fair value	in the year			627	627
At 31March	2022				2,884	2,885
Net book value
At 31March	2022				2,884	2,885
At 31March	2021				2,257	2,258

						Group		Charity
						2022	2021	2022	2021
Finished	goods	and	goods	for	resale	1,183	2,176	1,183	2,176
						1,183	2,176	1,183	2,176

		Group		Charity
		2022	2021	2022	2021
Due within one year
Trade debtors		506,619	102,394	506,619	102,394
Amounts owed by group undertakings			3,700		3,700
Other debtors		271,167	1,936	271,167	1,935
Prepayments	and accrued income	188,752	34,227	188,752	34,227
		966,538	142,257	966,538	142,256

				Group		Charity
				2022	2021	2022	2021
Trade creditors				181,263	55,458	181,263	55,458
Amounts	owed	to group undertakings			3,615
Other taxation		and social security		252,529	32321	252,529	32.321
Pension	contributions		payable		14,377		14,377
Other creditors				7,095	4,697	3,481	4,697
Accruals	and deferred		income	184,304	54,503	184,304	54,504
				625,191	164,971	621,578	161,357

STATEMENT OF FUNDS	STATEMENT OF FUNDS	- CONSOLIDATED
							At 31
			At 1April				March
Unrestricted general	funds		2021 f	Income f	Expenditure f	Transfers f	2022 f
General funds			2,211,538	3,857,620	(3,828,304)		2,240,854
Reserves			3,700	1,147	(77)		4,770
			2,215,238	3,858,767	(3,828,381)		2,245,624
Unrestricted designated		funds
Our Customers			120,000		(49,500)	45,138	115,638
Our Services			99,150			(45,150)	54,000
Our People			53,116		(67,017)	72,451	58,550
Our Operations			31,000			(1,000)	30,000
Our Organisation			146,630		(20,857)	(71,439)	54,334
			449,896		(137,374)		312,522
Restricted funds
Broadbridge Heath Village Agent				11,972	(11,972)
Welfare donations			17,369	300	(7,348)		10,321
PAT Community support		workers	14,055		(14,055)
Arun activity centre and		clubs	62,520		(24,201)		38,319
Help at home			40,593		(40,593)
Chichester activities			7,592	3,000	(10,592)
Burgess Hill activity centre			31,874		(31,874)
Haywards Heath activity		centre	80,000		(60,000)		20,000
Elderberry dementia	clubs		15,000		(15,000)
Adur day activities			14,073		(14,073)
BRH dementia services			11,215	5,000	(11,215)		5,000
Dementia CST				13,466	(13,466)
Dementia MCST				16,509	(11,509)		5,000
Christ's Hospital fund			3,095	(175)			2,920
Crawley Borough Council				29,493	(29,493)
Help at Home			3,086		(3,086)
Horsham district			2,475	50,000	(52,475)
Infection control				91,158	(91,158)
Crawley Golf Club				1,575	(1,575)
Eastbrook Community	Centre			16,000	(16,000)
Extreme weather				2,000	(2,000)
Fuel poverty				4,800	(4,800)
Laburnam Centre refit				50,000			50,000
Selsey fitness activities				500	(500)
Tackling inequalities				3,000	(3,000)
Walking football				8,418	(8,418)
Winter warmer grant				4,848	(4,848)
Workforce grant				14,500	(14,500)
The Hope Keith Trust				31,697	(31,697)
			302,947	358,061	(529,448)		131,560
Total funds			2,968,081	4,216,828	(4,495,203)		2,689,706

ANALYSIS OF NET AS Analysis ofnet assets	SETS BETWEEN FUNDS between funds- current period
	Unrestricted	Designated	Restricted
	funds	funds	funds	Total funds
	2022f	2022 f	2022 f	2022 f
	1,370,631			1,370,631
	2,884			2,884
	1,497,300	312,522	131,560	1,941,382
	(625,191)			(625,191)
	2,245,624	312,522	131,560	2,689,706
Analysis ofnet assets	between funds —prior period
		Unrestricted	Restricted	Total
		funds	funds	funds
		2021	2021	2021
		f	f	f
Tangible fixed assets		1,336,129	66,432	1,402,561
Fixed asset investments		2,257		2,257
Current assets		1,494,720	236,515	1,731,234
Creditors due within one year		(164,971)		(164,971)
Provisions for liabilities	and charges	(3,000)		(3,000)
		2,665,135	302,947	2,968,081

18	RECONCILIATION OF NET MOVEMENT	RECONCILIATION OF NET MOVEMENT	RECONCILIATION OF NET MOVEMENT	RECONCILIATION OF NET MOVEMENT	IN FUNDS TO NET CASH FLOW FROM	IN FUNDS TO NET CASH FLOW FROM	OPERATING ACTIVITIES	OPERATING ACTIVITIES
							Group	Group
							2022	2021
							E	E
	Net income/expenditure		for	the period	(as per SoFA)		(278,375)	107,952
	Adjustments for:
	Depreciation charges						68,616	38,831
	Profits/(losses) on	investments					627	(73)
	Dividends, interest	and	rents				(2,700)	(1,492)
	Pension provision	movement					3,000	400
	Decrease in stocks						993	302
	Increase in debtors						(824,280)	(10,673)
	Increase in creditors						460,280	29,631
	Net cash provided	by/(used		in) operating		activities	(571,839)	164,878
19	ANALYSIS OF CASH	AND	CASH EQUIVALENTS
							Group	Group
							2022	2021
							E	f
	Cash in hand						973,661	1,579,487
	Total cash and cash equivalents						973,661	1,579,487
20	ANALYSIS OF CHANGES		IN NET DEBT
						At 1April	Cash	At 31
						2021 f	flows E	March 2022f
	Cash at bank and in	hand				1,579,487	(605,826)	973,661
	Bank overdrafts repayable		on	demand		(2,675)	415	(2,260)
	Debt due within one	year				(14,377)	14,377
						1,562,435	(591,034)	971,401

	2022	2021
	f	f
Within one year	30,950	30,950
Between two and five years	35,188	58,538
Over five years	88,014	95,614
	154,152	185,102

	2022	2021
Discount rate for scheme liabilities	2.80	2.10
Expected rate ofsalary increases	N/A	N/A
RPI inflation assumption	3.60	3.10
CPI inflation assumption	2.80	2.30
	2022	2021
Mortality rates (in years)	Years	Years
For a male aged 65 now	22.1	22.1
At 65for a male aged 45 now	23.1	23.1
For a female aged 65 now	24.5	24.4
At 65for a female aged 45 now	25.6	25.6

The Group's share	The Group's share	ofthe assets in the Scheme was:
			2022	2021
			f'000	E'000
Equities			75	83
Diversified	growth	fund	56	54
Property
Cash and other liquid assets				10
Matching assets/bonds			268	285
				432

The current service cost	in the year f11,400 (2021 - f5,700).
		2022	2021
		E '000	f '000
Fair value of plan assets		447	432
Present value offunded	liabilities	(419)	(435)
Surplus / (deficit)		28	(3)
Deficits only recognised	in the SoFA