CharSty nurnber: 1086862 Age UK Leicester Shire and Rutland Home Help Limited Regere number.. 03768527 Trustees report and financial statements For the year ended 31 March 2021 •AIIXD62W* W1212021 CCAMPANIES HOUSE A23
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) CONTENTS Rfffvren and Admlnistrative Detslls of the Charity. its Truslws and Advlsors Trustees. Report Independent Auditots Report 8-11 Statement of FlnancSal ActSvlt5es 12 Balance Sheet 13 Statemenl of Cash Flows 14 Notes to the Flnanclal Statements 15-21
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021 Dlre¢tor4 GAFSmrth DRHodg A P Oonovan Company sKretary N Gallagher Charity reglstered nymb•r 1086862 Company reglstered numb•r 03768527 Reglstered office Lansdchvne House 113 Princess Road East Le1$ter LE17LA Indep8nd8nt audltor Mazar$ LLP Chartered Accountants 6 Dominus Way MerKlran 8uwness Park Letester LE19 1RP B•nkers Barclays Bank Flc PO Box 1500 Dominus Way Meridian Bu$ness Pa L*cesler LE19 1RP
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2021 The trustees present their along wth the ffinancial stslements of the tharrty for the ye8r ended 31 March 2021. The financial statements have been prepaW based the aCntrn9 pleS set out in note 2 to the financial sLements and comply the chanty trust deed. The eompany is limited by guarantee and has no share capital. The guarantee of each member is limrted to £1. Legal and admlnbtrall¥e Inforniatlon Chaflty registernd with th• Charity Commission 1086862 InCorpornon In¢¢)rp)rated in England and Wales Company No. 03768527 Trustees The trustees who served during the year tTe.. Mrs M Watts Ireswrd'. 8 knJust 20201 Mr C Saul Mr S Lindley Mrs G Austen (Signed." 8 September 2020) Mrs B Freestone Mr 8 G3Ve$ Iresw". 26 JarKwy 2021) Mr D R Hodgen Ioireclor) Mr M Lindsey Mr P Richards Mr G F Smth (re£tor) Dr P Neville Dr N Vijayakumar Mrs L Dixon Mrs L Blackman-Reynold5 Mr P Parsons Mis J Sheppard Structurn, govemance and management a. Constltullon The trustees who held off during the financial arwj al Ihe date of this are set out on page 1. The tnJstees are drawn from Ihe tmstees of th8 thanty's controlling bcmty. Age UK Leicester Shire and RLrtland Limrted. On appointment new trustees are invited to atteno trustee training courses aThJ are given a structured induction and activities along wth those of the holding charity company. The finance and resources committee of Age UK Leicester Shire arKb Rutland Limrted takes spetsal intet in the finances of the company. and in tum, re[rtS to the main body of Irustees and the Tmstee Board of the parent charity. The statutory di1 of Ihe charty a. Mr G F Smith- tru$lee Mr D R Hodgen- trustee Mr A P Donovan- exeortNe direcior
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) TRUSTEES, REPORT {continued) FOR THE YEAR ENDED 31 MARCH 2021 The charity's Chief ÉxecutNe. Mr A P Donovan. is respongbte for the day to day QFeralion ol the company. this responsibility is delegated to Ms Roisin c}no[ (Homecare and Support Services Manager). who then manages the staff on behalf of the trustees and Mr Neil Gallaghef (Finance Director) who manages financial and administrative lunctrons. Remunerth"on for key management personrel is sel by the PanI charity in line with the parent charity melhotjology for setbng pay. The company provides deaning and pefsMal care ser¥ices to older pewe in the eommunity. The clients are assessed as having a "need. as the performance of such rtIne ts$ks would cause them pain or discornlort. Most work is privately commissioned by the dienl's themsdves, alihough in some cases. lativeS, social services similar will pay for the work. Cleaners aThJ carers in the ffiekl are managed on a team basis by Co ordinator$, who are in turn supervised by the Horna Management. A respite srtting service operates through the company, providing SpIte Ca lo the elderty and infim, arK1 thus granb.ng perioL1s of relief lo the dient$' full time carers. This Wcffk vr4$ originally (x)mmissioned by Leicestershire County Council Social SeNces Department, txrt irKrea5ingty is "n9 commissioned by private dienls. Handyman, practical services and gardening operations prowde much needed support to dienis providing repairs and small home improvements. along with gardening services lo those clierts that due to age, disability, or infimily Wld not be able to complete such tasks on thwr own behalf. The tyslems of financial ¢onlrc4 are designed to provide reasorthle bul not absolute assurance against m*erial misstatements or loss. They indude.. A Ihree-year strategy plan An annual budget approved by the executive commrttee (iM)ard of trustees} of the parent ch Regular monskn.ng of actual results against budget arKI forecasts Strict line5 of ddegation of aulhority to managers. Segregab'on of staff tJutie$ The charity wses most of its funds throLW charges for rts Ser$. D¢)nations and grants a periodically received from various funding blIeS, the year ending 2021 saw a significant inuease in grant income in particular as a result of the various vernrnent schernes put in place lo support organisations through the covid 19 par¥Jemic. The dity does not fundwse. b. Risk managemenl All work commissioned is subjecl lo an initial risk assessment. Newty aN apwinlments take place in the dients, home or garden. Before any work is urKlertaken. a traird senior employee visits the pmiseS lo." Assess the need for the by the prospecbve service recipient.. and Carry out a risk assesgment of Ihe pmiseS for the benefft or both carer and dient No regular sthedule of apwntrnts wll comMce without assessm laking place. The mapr ongoing risks we operat and are Iderf as those that may have a gnificant effect on.. Performartr of the charity to delr¥er its servKes in line Imth wmary aims and objectives The charrty's abilty to meet the hKJh exFecl81iM$ ol carer5 and dients The health and safety of staff and Clients The impa(a of COVKI 19 on darmI ar•J suppty of services The trustees, thrjgh the management, review these risks on an ongoing basis. Systems and procedures are in place lo miligale the risks identffied and in some cases risks may be mitigated by insurance.
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) TRUSTEES. REPORT (contlnued) FOR THE YEAR ENDED 31 MARCH 2021 The following structUTe5 and procedure5 are in to ensure rK)tential risks are mitigated.. Monlhty Home Help management meeb.ngs Regular SUFrvision ol ¢arers Mandatory training for carers Monthly finanoal reports to H¢)me Help Management A clear Structu of delegated aLrthority aThJ control A solNvaFe rostering management system maintsined by independent softhre speaalists Monthly tm'llirvj, debt Chan9 and financral procedu$. A continuing review of key systems and procedure through inlemal aJIt arrangements Membership of apprwate Home¢are organisatson5 Regular meetings and ¥14¥5 trustees via the suthcunmrttee structure Regular discusyons wth other Age UK brarKI partners providing a similar service c. Financial instrumenls The cornpany thx5 riot acts.vety use financial instruments as of rts financial risk management and 15 not exposed lo credit risk or cash risk associated with selling cYt tyedit. The naluie of ils financial instruments means that they are not subject to snIficant wce risk or liquidity risk. d. Actlvltles lor a¢hlevlng obJ•dives Age UK Leicester Shire & Rutland Home Hdp Limited is a non govemmentaf. non reltgious, non political organisatK)n established in May 1999. Tr memoraTrJum aTh1 a"deS of asscciab.on which were amended on 18 December 2016, list the man cjects as.. To promote the relief of okler, sick or th"sthantsged people in any manner vthich now or hereafter may be deemed by law to be charitae in and around Leicestershire. Rutland and adjoining counb'es. To promote other Charitae benevolent and philanthrop purposes in and around the area of tenefit. The charity provides Home Help services and undertakes roubne domests"¢ lasks for eldety persons in area for whom such tasks Y•Uld cause them pain or discomforL The SeN1 ojrrentty Fyovthd indLNJe: Oomestic deanirKJ Personal care services Shopping Training Resprte services Handyman scheme and wadical services- siMe repairs and irtallatIOn of disatxlity aids GaTdenirvJ services Personal assstant services The trustges are of the opinion that all the purFoses of Age UK Le$ter Shire & Ruuand Home Help Limited are for the benefft of publia The Injslees c£JnsideT that they have complied ¥th their duties under section 3 of the Charities Aci 2011 to have due regard to publt benefit guidance published by the Charities Commisston.
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) TRUSTEES. REPORT (continued FOR THE YEAR ENDED 31 MARCH 2021 Achlevernents and perfomwnc• •. R•vl•w of actlvllles HjrS clcleanirg appl$ HrS of Respte Ca HrS of PeTronal Ca, SPwF¥ng & Cxh 32.317 3.188 14.636 19.809 1.CQ3 12,870 T¢Aal T• Hours 50.141 31682. A¥erage mcrthly cliwts Arage thlY ¢arws Flnanclal revlew During the year the (rity raised £707.15012020.' £1,114.712) thrwgh direct Servi prtivison and received £361.55412020". £1,450} through grants and olhw Income The year ending 2021 saw a significant increase in grant income in particular as a sU11 of Ihe various government sthemes wt in place to SUPFQrt organisabons thrtwh the covid 19 parKlemic. Operational costs were £1.061.859 12020.. £1,078.326), "n9 the direct cost of seNiee ddivery. Fund balances carried fomard at 31 March 2021 were £18.43512020'. £11.590}. Margins befven what is chafged and direct o)sts have narrowed over reeenl years. The introduction of and the impad of the nalional Iwing wage. workplace pensi$ and increasing employer's national insurance payments have caused the ¢onlribulion Icwards core costs to Jiminish on a per hour charged ba&s. In addition, the overall volume of febl in comparison to the FYwK)u$ yw. c. Plans for Ihé future The Management review the annual of the charity in the autumn of eath year aTh1 h8ve idents"fd the main objeth.ves as beTh3". 11 To expand the service and thus make rt avai1*4e in 811 parts of Le1$ter. Leicestershi and RutId. 21 To make the seTMce finanually seff sustainiTrJ. 31 To conts'nue to support the cafers by offenng good rates of pay, fijll and appropriate training, encourage the achievement of applied qUalIfi'0nS and to provide a career devdoprnenl path for those vtho desire rt. 41 51 To maintain a hKJh quality, eompebtivety pnced, value for money seNce to the dients and funders. To fvrther develop the software and assooate(1 systems to improve operational efficiencies and to utilise technological advance5 in computrng and Mobi telephony lo enhance MMUnica0n5 with carers in the field and to improve apw)intmenl scheduling. and recording. 61 To expand the handyman, practical ser¥ices and gardening operations. 71 To reslructure and devdop the internal fflanagement of the company lo ¢ateT for thanyes in the volum of and types of ser¥eS offered.
AGE UK LEICÉSTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2021 d. Reserwes policy 11 is the trustees aim to cairy sufficaent free reserve5 in the Age UK Leicester Shire and Rutland Limrted Group to cover its working capital requ1MentS. A minimum of six morrths costs have been tsrgeted at group level so th81 shoulcj all InMe streams cease, the tharity group woukl te able lo pay off all debts and commitments and Continue to operate whilst seM¢e$ We vA)und ¢Jown. Before the Cowd 19 pandemi¢. it wa$ foreseen that the Company would retum lo a near bTeak even posth"on. due lo a re structuring of management and administration staff al the co. a rewew aThJ inuease in sales pn and the development ol new services su¢h as fwl¢are. Ultsmatdy il Is planned lo build up sUffiCnt reserves lo kvovide for six months operabny costs as a slandakjne entity. The global Cowd 19 Pandem and the resultant effect on the local econorny has in the short and medium lemi seriously affecled lulu planning. The current policy MaInS to retum the Homehelp enterprise lo pyofitability anu to then buihl reseNes. e. Golng ¢on¢ern The trustees review Ihe level of reser¥es al the ffinance and resources committee on a monthly basis. through the consolidated group management accounts arml the individual Home Help Company management accounts. It is recc•Jnised that to conts.nue as a going concem, the company is reliant un Ihe support of the holding mpanY. The Home Help company delivets primary purpose sernfices on behalf of the holding company and as yjch the Irustees of the holth'ng compary have pledged to Contin to support the operalKJns ol the subsidiary entsty. f. Investment pollcy The Iruslees have eon&dered the way in tpthth the company invests rts fvnds arKI considers the mst appropriate approach is fly the lunds to be hekl in tsank accounts where the money is readity available. Trustees. responslb515Ues stalemenl The trustees Ifwo of tplthom are also diredors of Age UK Leicester shi and Ruuand Home Help Limited for the purposes of company law) are respse for preparing the Tru5tees' Report and the financial statements in accordance appluble law arKI Unrted "ngdorn h£counb"ng Standards {Uniled Kingdom Generally Accepted Accwiting Practice). Company law UireS the trustees to prepare fiftant statements each financial year whith give a true and fair wew of the stste of affairs of the charitslAe company and of the irtoming reSoUeS and application of resources. inclu¢Jing the income and exFenditure. ol the Chantse cmipany for that penod. In preparing these financial statements. the trustees are reqUId to." select suitable ac¢ountsrKJ polioes and Ihen aFoty them cOn5tentIy. cJserve the methods and prinu e$ in the Charilw SORP.. make 1ments and eslimes that are W$able and state v+hether applicable UK knounling Slandards have been follo1. subject to any matwial departures diselosed and explained in the financial statements.. prepare the finanual Statements on the going Clxcem basis unless it is inappropriate to pume that the thartsble company V•ryll continue in SIness. The truslees are responsble for keepirMJ prw ac£ounlitYJ rectyds that disdose *ith reasonable accuracy at any ts'me the financial pOti of the charitable rnpany and enable Ihem to ensure that the finanaal slalements comply wlh the Ciynpanies Act 2006. They are also resp)n&ble for safeguarding the assets of the tharitable company and hence fcrf takn"n9 wsonable steps for the preventson and deleth.on of fraud and other irregulanties.
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) TRUSTEES, REPORT (continued) FOR fHE YEAR ENDED 31 MARCH 2021 Disclosure of infonnatlon to auditors In so far as the trustees are 8ware, thpJe is no felevanl audit infomaliM of whh the charrtable mpanY'S auditors are unaware. Additionally the trustees have taken all the necessary steps that they ought to have taken as Iruslees in ort1er to make themselves aware of dl relevant audrt infcmalion and to estsbfish that the ChafitatAe Companys audrtors are aware of that Infom)atb This report has been prepared in aectrdance the Statement of Rectynmended Practice applicable lo charilies preparir¥J their accwnls in accordance Finanoal Rep¢)th'rrfJ Standard appIlble in UK and Republic of Ireland (thaT"es SORP IFRS 10211 and in accordarKe wsih the provisions applicable lo companies enb'ded lo Ihe small companies exempb"on. Audllors The auditor5, Mazar5 LLP, have indicated their willingness lo continue in offi. The De5bJrted Trustees Mll propose a motion re-appoints.ng the audrtrAs at a meets.ng of the Trustees. This report was approved by the Trustees. on Dec 3. 2021 and signed on their behall by". PD¢¥aIOec 3.tt2LIS2A6un A P Donovan Director
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED Opinion IAÈ have audited the finaroal statements of Age UK LettIer Shire aThJ Ruttand Home Hdp Limited he charty") for the year ended 31 Marth 2021 whth comprise the Stalemenl of Finawal Activities, Balance Sheet. the Statement of Cash Flows and notes to the finanaal statements. induding a summary of Significant aecounling policies. The financial repon9 framework that has been applied in their preparation is applicable law an¢J United knngdom Accounting Standards, induding FRS 102 "The Financial Reportiny Stsndard applicable in the UK and Republic of Ireland" (Unrted lQ"ngdom Generally A¢¢epted Accounting Practs'ce). In our opinion, the finanoal statements". ' give a true and fair view of the sLite of the charty'5 affairs as at 31 Marth 2021 ar of ils income and expenditure for the year then ended., have been property prepared in accordance with United lQThJdom Generally Accepted Accounting Practice," ar have en prepared in aceordarKe the requirements of the Companies A( 2006. Basis for opinion We conducted our audrt in accordarte wth 1ntemakn.onal Standards M Auditing IUKI IISAS IUKI) and applitsble law. Our responsitslrties under those standards are further described in the Auditorfs re5pon5ibililies for the aud of the financial slalemenls section of ¢xJr pOrt. We are indepentyent of the charity in accordance with the ethical reqU1ments that are relevant to our audit of the finanaal statements in the UK, including the FRC'S Ethical Standard and we have luffilled our other elhal resp)nsibililies in acc(dan¢e wth these requirements. We believe ¢hat the audit ewdence have oblained is suffiaent and appropriate to provide a basis for our Opinn.. Con¢lu51ons relatlng to 9olng concern In auditing the financial statements. we have conduded that trustees. use of the going nCern ba$1$ of a¢ntIng in preparation of the finanual statements is appropriate. Based on the wort we have perforned. have not identified any material uncertainties relating lo events or conditions that, irKlividually or collethvely. may cast significant doubl on the group'5 or the p?nI charity's ability to continue as a going o)n¢em fcy a of at lea Iwelve month5 from when the finarrial slalements are authorised for issue. Our respont4.11tieS and the reSnbil.es of the trustees with SpeCt to goirKJ ccncem are descnbed in the levant sectIS of trms report. Olh•r infom)atlon The other informab.on wnprises the inftymicffi indLMled in the ReiNt of the Trustee5, other than the finanual statements and our audrtorfs rem thereon. The trustees a reSPsIble for the other infomalion. Our opinion on the financTral statements does not cover other information and. except to the exlenl othen¥ise explicitly slated in our fewt. we do Tr)t express any form ol assurance wndusion thereon.
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED In connection with our audit of the finanual slalements, our $)bility is to read the other infomialion and, in doing so, con&der whether Ihe other inf(YmatK)n is materialty inconsistent wilh the finala1 siatemenls or our knowledge obtsined in the course of the audit. or othewse apwrs lo be malerialty misstated. If we identify such malerial inconsislenues or 3pparenl material misststemenls. we a required to delemiine whelher there is a material misstatement in the financial statements OT a material misstatement of the other infomi81ion. 11, based on the work vo have perf¢ymed. 7e condude Ihat Ihere is 8 material misslalement of this other information. we are required to rekmxl that ft. We have nothing to report in this regard. Opinions on other mattets prescrlbed by the Companles Act 2006 In our oynion, based on the vKk undertaken in the course of audit." the inf¢ymab'on given in the Report of the Trustees wthich indudes the Slralegic Report and the Directors. Rekv1 prePad lor the purFM)ses of company W, for the financial year for vknich the finarKial statements are yepared is con&slent with the finanual statements, and the Strategic Report and the Directors. Report induded wthin the Report of the Trustees has been prepared in accordance awicable legal requirements. Matters on whlch are required to rnport by exceptlon In light of the knowledge and understandirKJ of the charty and ils environment obtained in the course of the audil, we have not identffied material mis$latements in Ihe Strategic Report cf the tJ"feclors' Report included thin the Report of the Trustees. We tsve nothing to report in respect of the folh)wing matters n relation to whith the Companies Act 2006 requi$ us to port to you rf. in our Opini.. adequate and FKoper accountiThJ records have not been kept. or retums adequate for our audit have not been ceIVe(l from branehes not visrted by us," or the financial statements are not in agreement wth the accountry record5 and retwns.. or certain disdosures of Iruslees. remunefth.on speafic by l•v are not made.. or we have not rec*ved all the informats.on ar¥J eyFAanat5 we requi foi our asjdrt. Responsibllltles ol Trustees As explained more fully in the trustees. responsibilit statement set out on page 7, thè trustees (who are also the directots of the tharitae ccmnpany for the oJrFoses of company lawl are responsible lor the preparation of the finanoal statements and fLY being sab"sfjed that Ihey give a Irue and fair wew. and for such internal control as the trustees determine is 1cesSary to enatle the preparats.on of fThnual statements that are free from material misstatement. whether due lo fraud (K error. In preparing the finartial statements, Ihe trustees are responsie for assessing the tharity's lo continue as a going concem. disclosng, as ap1(able. matters related lo going concem and usin9 the going concem basis of accounting unless the trustees either intend to liqimdale the charity w lo cease operations, or have no realistic allematsve but lo do so.
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED Auditor's responsibilities forthe audit of the financial statements Our obiedives are lo Obt"n reasonable assurano about whether the financial 51atemenls as a whole are free Irom material misstalemenl. whether due lo frau(J or erw. an(1 lo issue an auditor's reF¥Nt that includes our opinion. Reasonable assuran is a high level of assurance but is not a guarantee that an audit conducted in accorOan¢e with ISAS (UK) will aayS (Jetect a material misstatement vthen rt exists. Misstatements can arise from fraud or error and are cnsIdered material rf. indryidually or in the aggregate, they could asOnablY be expected to inflnCe the 8¢11¢ ¢Jeo$if$ crf Lers laken Ihe basis of the finanual statements. IrgUlarity"eS, inclu¢Jing fraud. are instances of nOTrcomlon¢e th la and reguLabons. We design procedures in line with our sponSIbl1rties, oulined atrf)ve, to detect material misstaltynents in respect of I(gUlantleS, including frau<J. Based on our understanding of the tharity and its activities, we identsfied that the principal risks of non-c0rnpli with laws and regulations related to the Charities Act 2011, UK lax legiatron, pengons legi$lats"on. emF4oyment ulatiOn and heath and safety regulats'on, anti-bribery, corTUPtI'on and fraud. money laurKlerirrfJ, norFcompliance Iwth implementation of govemment support schemes labng lo COMO-19. and we ¢SIdere(l the extenl to which non-com lan might have a material effect on the financial stalernent5. We also consKlered those laws and regulations that have a direct impact on the pParatIon of the financial stslemenls. such as the Companies kl 2006 and the Charities Statement of RecommeThJed Practice. We evaluated the trustees, and management's innINe$ and oppwtunities for fraudulent manipulation of the finanual statements linduding the nsk of override of trol5) and delem)ined that the pnnupal risks were related lo p)sling manual icwrnal entn.es to manipulate fina101 perfomiance. management bia$',through judgements and assumptions in significant accounb.ry esb"males. in pafb"cular in relats.on to use of restncled funds, and signfficanl one-off or unusua] transacliMs. Our audit procedu$ were ¢s"gned lo resptsnd to those ldentffjd risks, indudirvJ non-MplianCe wth laws and regulations lirregularibes} and fraud that are material to the firwntsal stat)ents. Our audrt procedures included but were not limile(J to." Discussing with the tTU51ee5 and mwwemenl the wOcedu$ regarding compliance with laws and regulati(S., Commun8"9 Nlenlified laws arKI regulations throughout our engagement team an¢J remaining alert to any indutions of non-compliance throughout cyJr audrt,. and Considering the risk of acts by the group and the parent tharity ¥thich were ntrary to applicable laws and regulions. including fraud. Our audit wocedures in rdation lo fraud Iuded but wEre mt limited to.. ma"n9 enquir$ of the trustees and management on wthether they had kl¥ledge of any actual. suspected or alleged fraud,. Gaining an understanding of the inlemal cThrtrols estat4ished to mitig•le risks rdated to fraud,. Discussing amongst ihe engagement team the risks of traud.. and AddressiNJ the risks of fraud through management override of ntrOl¥ by perfomiing journal entry testsng. There are inherent limitations in the audit procedures described above and the primary responsibility for the PVentIon and detection of wregulanb.es Irualfig fraud rests 7Mth management. As with any audit. there remained a risk of non-delecb'on of iiregularities, as these may invofve collusn, forgery. intentional omissions, misrep$entats.0n$ or the overyide of irrtemal controls. A further description of our responsibilitie5 for the audit of the financi8J ststements is located on the Financ¢al Reporb"NJ Counul's Vbsrte al I.frC.or9.ukjaudrforsspons1b11il1eS This Oewplion fomis part of our auditorfs report. 10-
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED use of the audll report This report is made solely to the company's membets as a tKxty in accordance wth Chapter 3 of P 16 of the Companies Act 2006. Our audit has been undertaken so th we might stale to the company's. membefs those matters we a required lo slate lo them in an auditorfs report and for no other purFrf)se. To the fvllest exienl permitted by law. we do not accept or assume responsibility to anyone other than the eompany arKI the company's members as a body for our audrt work. for this rewrt. or for the opinions we have formed. David Hoose ISw¥"or statutY auth"trrfl for arwj on behalf of Mazars LLP Chartered ACcntantS and Statutory Auditor 6 Dominus Way Meridian BUneSS Park Leicester LE19 1RP Dale.. Dec 3. 2021
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Unr¢strl¢ts d fund5 2021 Total fund$ 2021 Total funds 2020 Note Income from". Charitable activitie5 Grant and other income 707.150 1,554 707,150 361,554 1.114,712 1.450 Total incomo 1.068.704 1..704 1,116.162 Expenditure on: Charitable actiwlies 1,tIS1,859 1.061,859 1,078.326 Total expenditure 1.061.859 1.061.859 1,078.326 Net movement in funds 6,845 6.845 37.836 Reconciliation of funds: Total fuThYs brought forward 11.590 11.590 126.2461 18,435 18,435 11,590 Totsl lunds carried for All incorne and expenditure aL*ivilies a ¢Jerived from eonb"nuing &tiviti"es. There were no other recogni5ed gains and 1055es for the year ended 31 Marth 2021 or year ended 31 March 2020 other than those indu¢Jed in the Statement of Financial knties. Al lunds are uNeslricted fvnds for 2021 and 2W20. The notes on pages 15 to 21 fomi part ofthese stslements. 12
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED Registered number.. 03768527 (A Company Limited by Guarantee) BALANCE SHEET AS A T31 MARCH 2021 2021 2020 Currenl assets Stocks 3.207 111,201 5.146 3,207 113,890 6,81 Debtors Cash al bank and hand 119.554 123,903 Credltors: Amounts lalling one year 1101,1191 {112,313) Net cuvrent assets 18.435 11.590 Net ass8ts 18.435 11.590 Charity Funds Unrestricted funds 18.435 11.590 Total funds 18.435 11,590 The financial statement5 ve approved and aulh)rised for issue by the Trustees on artd signed on their behaw, by". Dec3, 2021 APoDn0110è05.IWl1 A P Doftovan Dirn¢tor The notes on pages 15 to 21 fomi part of these finani?al statwnerts.
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021 2021 2020 Note C•$h flo7 from opefatlng actlvities Nel cash {used in)IprovKled by operabng acbvilies 11,6601 5,140 Change In cash and cash 4uival•nts In the year Cash and cash equivalents brought forward 11.6601 6.806 5,140 1,666 Cash and cash equlvalents carrfed foThvanl 10 5.146 6.806 The notes on pages 15 to 21 fc*m part of these finan(ial Statents. 14-
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Genernl Inlormation Age UK Lwcester Shire and RulId Home Help Limited is a ¢hanlable company (ctynpany number 037685271 and is also registered as a thanty at the Charty Commission in England and Wales. The thariiable c(npany is limited by guarantee and as such has rKII issued Sha capital. The liabillty of its members in the event of the company teing w)und up is limited to a sum not exceeding £1 each. The registered office and wncipal place of t"neSS 15 Lansdtywne House, 113 Princ&ss Road East, Lewster, LE17LA The charity's prinapal obiecti¥e is to promote the relief of older, wd( or disadvantaged peOe in any manner which now and hereafter may te deemed to te chariiable and around Leicestershire, Rulland arKI atJFyning counttes. Accounting Policies 2.1 Basis of preparation of flnanclal slat•ments The financial statements have been prepared in acoydance wth A¢counling and Reporting ty Charities.. Statement of Recommended Pra¢ti¢e applicable lo ¢hants'es preparing their accounts in accordance with the Financial RePo"n9 Standard appliCae in the UK and Republic of Iland IFRS 102) (effective 1 January 20151 _ (Charibes SORP IFRS 1021), the Financial Rewting Standard applicat4e in the UK and Republ of Irdand IFRS 1021 arKI the Companies Act 2006. Age UK Leicester Shire arKI Ruuand Home Hdp "mrted meets the definition ol 4 public benefft entity unt1er FRS 102. Assets and 1obilib.es a inib.alty ¢0nised al historical cost or transaction value nsS oÈheThise stated in Ihe revant accounknng policy. 12 Galng concern The Iru5tees assess vthether the use of 1r9 eoncem is appropr*le i.e. Wffiether there are any material uncertainbes related to events or ¢MditKJns that may cast significant doubt on the ability of the company to eontinue as a going concem. The trUee5 make this assessment in respect of a perTod of at least one year from the date of authorisatw fry issue ol the finanaal statements and have concluded the company has adequale iesources to continue in operational existence for the fOseeable futu and there are no material uncertainties about the company's ability to continue as a 9)ing concem. Ihus they Contin to adopt the going CJ)tTrm ba5 of accourting in preparing the financial slalements. 15-
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 A¢¢ountJng Poll¢les l¢ontlnued) 2.3 Income All income is recogni5ed On the company has enb'Nement to the income. it is probable that the income will be received and the amount of ineome receivable Can be measured reliably. Voluntsry income, rUdIng dwb"on$ a rec4nised tl*re is entiuement. yobabl& receipt and the amount can be reliably measured. Income from charitat4e aCtiVleS is iecwis&J as it is eamed and consists of eharges for the provision of home help ser and routs're th)mestt tssks for ethrty persons in the area for whrn such tasks would cause thern pain ry discomfort. Grant income provides lunding to supwt perfonnance acttvttses and rs recognised en the charity has entsIlenI to the fvftds. any perfornian Cdib.S attached to the grant have teen met and the amount can be rdiably measured. Incle is defefred vihen performance related grant5 are received In attvance of the b.me Pej or expenOrtu to whid) they relate. 2.4 Fund accountlng General funds a unrestrcled funds are aVailae use at the disertton of the Trustees in fvrtherance of the general objective5 of the company and vknich have not been designated for other pur[. 2.5 ExPendIre Expendrtwe is reeognised once the is a legal or con5tructNe obligation to transfer economic benefit to a third party. r( is probatAe that a transfer of eujnomic benefiis wll be required in settlement arKI the amount of the ouigalion be measured reliably. Expenditure is das5ified by adivity. costs ol each activity are made up of Ihe total of direcl costs and shared costs, including suppjrt costs invofved tn dertak1Thj each activity. Direct costs attributable lo a single activty are allocated directy to that activty. Share<l costs wttich contribute to more than one actiwty and support costs whith are not attn"butable to a %ngle actNity are apportioned betsveen those activities on a basis nsIStenI wth the use of resources. Central staff ¢ost$ are allated on th8 basi5 of time ¥ent. and depreoyatth charge5 allocated on the Ihjts'on of th8 a55el's use. Support costs indude central lunctws and go¥emance costs have been allocated to activty cost categories on a Iws consistent wth the use of the $OurCe. Costs of generats.ng fvnds are costs iTrwrred in atlracb.ng voluntary irKtyne, and those incurred in trading xtrvitses that raise fvnds. An expenrtu is irdusive of irreco¥ernble VAT.
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Accounting Pollcles Icont5nued) 2.6 Stocs Stocks are valued al the lower of cost and net realisable value after making due allowance for obsofete and 0w-moVing stocks. Cost indudes all direct costs and an appropriate proporbon of fixed and VarIae OvertdS. 2.7 Financial Instruments The comwy onty has finala1 assets and finarK)al liats"lrts of a kind that qualfy as basic financial instruments. Basc finanaal instruments are initially regnIsed at transaction value and subsequently measured at Iheir Settlement value wlh the exceplJ"r)n of bank l¢)ans whh are subsequwtty measure(l at am0se cost ugng the effective interest rneth. 2.8 Dobto Trade aThJ othw ¢Jebtors are recogThsed at the'settknenl amount after any trade discount offered. Prepayments are valu&J at the amount prepahl of any trade discounts due. 2.9 Cash at Bank and ifb hand Cosh al bank and in hand indudes cash and short temi higNy liquid investments wth a short malurty of three months or less from the dale of acquisition or opening of the deposit or similar account. 2.10 Liabilities and provlslons 'abilitie5 a ¢09n1$ed when there is an obligation at the"Balance Sheet dale as a result ol a past event, it is probable th a transfer of eoMiC tenefit wll be required in settlement, and the amount of the settlement can be estimated rellay. Liabil"e5 are )gnised at the amoLJnt that the company anliopales it wll pay to settle the debt or the amount it has CeiVed as advanced payrnenls for the gocojs or seNices it must provide. Provision5 are measured at the best e51imale of the amounts reqUId to settle the obligab"on. Ithe the effecl of Ihe lime value of money is material, the provision is based on Ihe present value of those amounts. discourbted at the pre-tax discount rate that reflects the risks specrfic lo the liabilrty. The Unwr"rtg ol the discount is recognised %Mihin inlere$t payable and smilar tharges. 2.11 Taxatlon The ¢ompany is con$ded to pass the tests set OLrt in Paragraph 1 schedu 6 of the Finance Act 2010 and therefo il meets the definition of a tharitable company for UK corpor*ion tax purposes. Accordingly, the company is potentially exempt from taxation in SpeCt of inwne u capital gains received wthin categories eovered by Chapter 3 Part 11 of the Cowation Tax Act 2010 or Seth'on 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains a applRd exdusivdy to tharitab purposes. 2.12 Penslons The company operates a defined contritr¥Jtion penon Sthe arKI the pension charge presents the amounts payable ty Ihe company to the fvnd in sPeCI of the year. 17-
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Ae¢ountlng Polici•s Icontinu•d) 2.13 Critical accounting e5twnate5 and areas of judgment Eslirnales and judgments are continually evaluated a based on historical e¥perience and other factors. induding expectalions of future events that are beltreved to te reasonable under the cirujmslanees. There a Th) cnb"¢al a¢wJnling estimates and areas of judgement to note. Details of charitable aclivities 2021 2020 Home help seThices Support costs Goveman¢e $ts 991,949 58,073 11.837 1.018.254 52.930 7.142 1,061.859 1.078.326 The support and governan costs are allocated to ad1¥rts Costs tegOrieS in a basis consistent wth use of the resources. 18-
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Staff costs Stsff costs were as Idl¥$.. 2021 ' 2020 Wages and sarieS Social securty costs Olher pension wsts 872.437 17.709 20.153 868,162 19,289 18,688 910,299 906.139 The average number of persorts employed by the company during the year was a$ fOlWS.. 2021 No. 92 2020 No. 101 Provision of seNices AdmirAslration 103 No employee recwved remuneration afflountirwj lo mcrfe than £60.1) in either year. The charty employs a number of part-tsme ernpioyees who are included vAthin the figures above. the average monthly number ol full tsme equiv8nI empknyees thjn.ry the year was 2912020.. 401. The charitable company operates a defined c¢yrtn"bution pen>on scheme. The assets of the scheme are hekl separately trom I)$e of the charity in an independentty administered fund. The pension costs trrge of £20,153 {2020.. £18,688) represerts conln"butions payable by the thantable company to the Fen5ion s¢heme_ At the year end £3.233 {2020". £3,171) was owed to the pension scheme and is induded within c¥editors. Trust$. remuneratlon and oxpenses and cost of key management personnel la) Trustees reTrwneration ND trustee recewed any remunerabon or expenses. Ibl Key management remuneration The key rnanagemenl PerSne1 of the tharilate cLYnpary remunerated through the parent e*aritable company Age UK Leieester Shire And Ruuand LIted. 19-
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Net in¢¢)mellexpeDditurn Fees payatAe to Ihe authrs in resFtrt of bolh K11t aThJ TrTraudit services are as follows.. 2021 2020 Audrt servics- statutory audit of cwitable compw Olher assuran services 2.215 814 2,122 1,(1 3,029 3,183 Debtors 2021 2020 Trade debtors Amounts owed by group undert*ing$ Olher debtors and prepayments 107,648 20 3.533 110,231 20 3.639 111.201 113.890 Cr•ditorn: Amounts lalllng due wllhln one year 2021 2020 Trade credrtors Amounts owed to group undertaking5 Other taxation and swal securty Other creditors A¢¢ruJs and deferred income 3.450 44.931 4,151 3,248 45,339 5,421 14,740 4.913 3,187 84.052 101,119 112,313 There was no deferred income at the end of Ihe current or prior . -20-
AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Reconclllatkn of net m¢)vement In funds to net $h flow from operatlng activitles 2021 2020 Net income fof the year18s per Statement of FinarKaal ts¥[b"e$) 6.845 37,836 Adjustment for: Dec3$ellin¢feaseI in debto Decrease in ueditors 2,689 (11,194) {2,0031 {30,693) N•t cash (used inyprovlded ty opernting activities 11,660) 5,140 10. Analysls of and cash equivalents 2021 2020 Cash in bank 5,146 T¢)tal 5.146 6,806 11. Relaled party transactions FRS 102 seth.on 1A dce5 not requi disdosure of tran5ath.ons entered into belween Iwo or mNe members of a grp, pwde<l Ihat any subsidiary underting whith 1$ a party lo the IransadK)n 1$ vtholly owned by a member of that group. 12. Ultimate parent undertaking and controlling party The Company is a 11x1% 5ubs"diary of Age UK Leicester Shire and Ruuand. a Company gisld in Errtjland and Wales {chanty registration number 1146649} The pant Company's registered office, Lansdowne House. 113 Princess Road East, Leicester. LE1 7LA. In the opinion of the directois, Age UK Leie£ster Shire ano Ruuand is the Company's immediate and ultimate controlliro paty. This is the Lqrgest and smallest wp for which ts)nsolidateO ffinancial sL*ements a prepare(l. Consolidated finawal statements a aVailae the charitable company's registered office, LandSdoe House 113 Princess Road East. Lejcester. LE1 7LA. 21