2023-12-31-accounts

COMPANY REGISTRATION NUMBER: 04221787 CHARITY REGISTRATION NUMBER: 1088836

Neighbourhood Elders Team Company Limited by Guarantee Unaudited Financial Statements 31 December 2023

SMH HOWARD MATTHEWS LTD

Chartered accountants Lidgett House 56 Lidgett Lane Garforth Leeds LS25 1LL

Neighbourhood Elders Team

Company Limited by Guarantee

Financial Statements

Year ended 31 December 2023

	Page
Trustees' annual report (incorporating the director's report)	1
Independent examiner's report to the trustees	4
Statement of financial activities (including income and
expenditure account)	6
Statement of financial position	7
Notes to the financial statements	8
The following pages do not form part of the financial statements
Detailed statement of financial activities	19
Notes to the detailed statement of financial activities	21

Neighbourhood Elders Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2023

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2023.

Reference and administrative details

Registered charity name	Neighbourhood Elders Team
Charity registration number	1088836
Company registration number	04221787
Principal office and registered	Dover Street
office	Garforth
	Leeds
	LS25 2LP
The trustees
	B Slack
	R Norcliffe
	C Marsland
	S Staniforth
	F Ingram
	P Ellis
	K Griffiths	(Resigned 18 May 2023)
	S E Enzor	(Appointed 21 November 2023)
	O B McIntosh	(Appointed 17 January 2024)
Company secretary	P Ellis
Independent examiner	Howard Matthews BA, FCA
	Lidgett House
	56 Lidgett Lane
	Garforth
	Leeds
	LS25 1LL

Structure, governance and management

The trustees are responsible for the management of the charity and they have regular meetings to carry out this function. Trustees are appointed according to the procedures laid down in the Memorandum and Articles of Association. The charity now employs 13 members of staff who are supported by a team of around 290 volunteers who are recruited, trained and supervised by the volunteer co-ordinator.

Risk

The management committee consider that they have identified the major risk areas and have taken steps to mitigate them.

1

Neighbourhood Elders Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2023

Objectives and activities

Neighbourhood Elders Team (also known as NET) is a registered charity and company limited by guarantee and is, therefore, governed by its memorandum and articles of association. It was incorporated on 22nd May 2001 under the Companies Act 1985 and became a registered charity on 10th October 2001. The charity's object and its principal activity is the relief of poverty, sickness and distress of elderly people and their carers in Garforth and the surrounding area. These objectives are achieved by the provision of a caring and befriending service, advice and guidance with the purpose of alleviating social exclusion and are carried out in such a way that maintains its Christian ethos. The trustees have had due regard to guidance published by the Charities Commission on public benefit.

Achievements and performance

This year has been one of consolidation and strengthening of NET's various activities supporting some 3,900 clients.

NET was awarded The Kings Award for Voluntary Service (one of only 262 voluntary organisations in the United Kingdom to receive this award). This will be presented to NET by his Majesty's Lord Lieutenant of West Yorkshire in March 2024.

During the year NET's Chief Executive Officer, Mrs Monica Walker, BEM, was invited to present The Compassionate City Award at Leeds Civic Hall on behalf of Leeds City Council.

NET is, as always, extremely grateful to the numerous donors and grant providers, especially Primary Care Network (NHS), without whom its work would not be possible.

Finally, NET wishes to express its heartfelt appreciation of the enormous effort of its staff and volunteers who have made a huge contribution to another successful year.

Financial review

Funding

The charity has sufficient funding in place to continue its support work for the foreseeable future.

Reserves

The policy aim of the management committee is to have unrestricted funds, which are not committed or invested in tangible fixed assets, sufficient to fund six months of the annual resources expended thereby enabling the charity to continue its activities in the event of a significant decrease in funding.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

2

Neighbourhood Elders Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2023

The trustees' annual report was approved on 5 March 2024 and signed on behalf of the board of trustees by:

P Ellis

Charity Secretary

3

Neighbourhood Elders Team

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Neighbourhood Elders Team

Year ended 31 December 2023

I report to the trustees on my examination of the financial statements of Neighbourhood Elders Team ('the charity') for the year ended 31 December 2023.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

4

Neighbourhood Elders Team

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Neighbourhood Elders Team (continued)

Year ended 31 December 2023

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Howard Matthews BA, FCA Independent Examiner

Lidgett House 56 Lidgett Lane Garforth Leeds LS25 1LL

5

Neighbourhood Elders Team

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 December 2023

			2023		2022
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	125,973	143,141	269,114	243,734
Charitable activities	6	34,151	–	34,151	46,016
Investment income	7	4,647	–	4,647	1,430
Other income	8	–	–	–	104
		─────────	─────────	─────────	─────────
Total income		164,771	143,141	307,912	291,284
		═════════	═════════	═════════	═════════
Expenditure
Expenditure on charitable activities	9,10	166,323	143,141	309,464	315,957
		─────────	─────────	─────────	─────────
Total expenditure		166,323	143,141	309,464	315,957
		═════════	═════════	═════════	═════════
		─────────	─────────	─────────	─────────
Net expenditure and net movement	in
funds		(1,552)	–	(1,552)	(24,673)
		═════════	═════════	═════════	═════════
Reconciliation of funds
Total funds brought forward		180,885	–	180,885	205,558
		─────────	─────────	─────────	─────────
Total funds carried forward		179,333	–	179,333	180,885
		═════════	═════════	═════════	═════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 17 form part of these financial statements.

6

Neighbourhood Elders Team

Company Limited by Guarantee

Statement of Financial Position

31 December 2023

		2023	2022
	Note	£	£
Fixed assets
Tangible fixed assets	15	3,591	4,179
Current assets
Debtors	16	7,107	12,812
Cash at bank and in hand		221,493	211,450
		─────────	─────────
		228,600	224,262
Creditors: amounts falling due within one year	17	52,858	47,556
		─────────	─────────
Net current assets		175,742	176,706
		─────────	─────────
Total assets less current liabilities		179,333	180,885
		─────────	─────────
Net assets		179,333	180,885
		═════════	═════════
Funds of the charity
Unrestricted funds		179,333	180,885
		─────────	─────────
Total charity funds	20	179,333 ═════════	180,885 ═════════

For the year ending 31 December 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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

These financial statements were approved by the board of trustees and authorised for issue on 5 March 2024, and are signed on behalf of the board by:

R Norcliffe Trustee Company number: 04221787

C Marsland Trustee

The notes on pages 8 to 17 form part of these financial statements.

7

Neighbourhood Elders Team

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 2023

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Dover Street, Garforth, Leeds, LS25 2LP.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

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

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

No cash flow statement has been presented for the company.

Judgements and key sources of estimation uncertainty

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

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

8

Neighbourhood Elders Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2023

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis.

9

Neighbourhood Elders Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2023

3. Accounting policies (continued)

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property	-	Straight line over the life of the lease
improvements
Fixtures, fittings and equipment	-	33% straight line
Computer equipment	-	33% straight line

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

10

Neighbourhood Elders Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2023

3. Accounting policies (continued)

Financial instruments (continued)

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

Neighbourhood Elders Team is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

5. Donations and legacies

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Donations
Donations	7,554	–	7,554

11

Neighbourhood Elders Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2023

5. Donations and legacies (continued)

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
			£	£	£
	Grants
	Grants receivable		118,419	143,141	261,560
			─────────	─────────	─────────
			125,973	143,141	269,114
			═════════	═════════	═════════
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			£	£	£
	Donations
	Donations		8,744	–	8,744
	Grants
	Grants receivable		117,276	117,714	234,990
			─────────	─────────	─────────
			126,020	117,714	243,734
			═════════	═════════	═════════
6.	Charitable activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Outings and events	34,151	34,151	46,016	46,016
		════════	════════	════════	════════
7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Bank interest receivable	4,647	4,647	1,430	1,430
		═══════	═══════	═══════	═══════
8.	Other income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Gain on disposal of tangible fixed
	assets held for charity's own use	–	–	104	104
		════	════	════	════

12

Neighbourhood Elders Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2023

9. Expenditure on charitable activities by fund type

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
		£	£	£
	Project management	166,323	143,141	309,464
		═════════	═════════	═════════
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
		£	£	£
	Project management	198,243	117,714	315,957
		═════════	═════════	═════════
10.	Expenditure on charitable activities by activity type
		Activities
		undertaken	Total funds	Total fund
		directly	2023	2022
		£	£	£
	Project management	309,464	309,464	315,957
		═════════	═════════	═════════
11.	Net expenditure
	Net expenditure is stated after charging/(crediting):
			2023	2022
			£	£
	Depreciation of tangible fixed assets		2,335	1,665
	Gains on disposal of tangible fixed assets		–	(104)
	Operating lease rentals		9,500	9,570
			═══════	═══════
12.	Independent examination fees
			2023	2022
			£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial statements		1,196	986
			═══════	════
13.	Staff costs

The total staff costs and employee benefits for the reporting period are analysed as	The total staff costs and employee benefits for the reporting period are analysed as	follows:
	2023	2022
	£	£
Wages and salaries	211,922	215,825
Social security costs	10,167	11,501
Employer contributions to pension plans	1,485	1,388
	─────────	─────────
	223,574	228,714
	═════════	═════════

Wages and salaries include cleaners wages of £9,454 (2022 £8,315)

13

Neighbourhood Elders Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2023

13. Staff costs (continued)

The average head count of employees during the year was -13 (2022: 12). The average number of full-time equivalent employees during the year is analysed as follows:

	2023	2022
	No.	No.
Project management	1	1
Volunteer co-ordination/administration	12	11
	────	────
	13	12
	════	════

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

14. Trustee remuneration and expenses

No trustee received any remuneration for services as trustees during either 2023 or 2022. There were no reimbursed expenses to trustees during the year. (2022: none)

15. Tangible fixed assets

		Leasehold	Fixtures,
		property	fittings and	Computer
		mprovements	equipment	equipment	Total
		£	£	£	£
	Cost
	At 1 January 2023	3,864	9,907	15,222	28,993
	Additions	–	1,747	–	1,747
		───────	────────	────────	────────
	At 31 December 2023	3,864	11,654	15,222	30,740
		═══════	════════	════════	════════
	Depreciation
	At 1 January 2023	3,638	9,194	11,982	24,814
	Charge for the year	226	614	1,495	2,335
		───────	────────	────────	────────
	At 31 December 2023	3,864	9,808	13,477	27,149
		═══════	════════	════════	════════
	Carrying amount
	At 31 December 2023	–	1,846	1,745	3,591
		═══════	════════	════════	════════
	At 31 December 2022	226	713	3,240	4,179
		═══════	════════	════════	════════
16.	Debtors
				2023	2022
				£	£
	Trade debtors			6,510	11,936
	Prepayments and accrued income			597	876
				───────	────────
				7,107	12,812
				═══════	════════

14

Neighbourhood Elders Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2023

17. Creditors: amounts falling due within one year

	2023	2022
	£	£
Trade creditors	914	698
Accruals and deferred income	48,197	42,403
Social security and other taxes	3,747	4,209
Other creditors	–	246
	────────	────────
	52,858	47,556
	════════	════════
Deferred income
	2023	2022
	£	£
Amount deferred in year	47,091 ════════	41,431 ════════

18. Deferred income

19. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,485 (2022: £1,388).

20. Analysis of charitable funds

Unrestricted funds

		At			At
	1	January		31	December
		2023	Income	Expenditure	2023
		£	£	£	£
General funds		180,885	164,771	(166,323)	179,333
		═════════	═════════	═════════	═════════
		At			At
	1	January		31	December
		2022	Income	Expenditure	2022
		£	£	£	£
General funds		205,558	173,570	(198,243)	180,885
		═════════	═════════	═════════	═════════

15

Neighbourhood Elders Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2023

20. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
	At			At
	1 January		31	December
	2023	Income	Expenditure	2023
	£	£	£	£
Swift Project	–	–	–	–
Leeds CC Hardship Relief	–	9,888	(9,888)	–
Leeds Benevolent Society	–	15,000	(15,000)	–
Leeds Community Foundation
Resilience Hub	–	15,000	(15,000)	–
Leeds CC Lead Coordinator	–	13,000	(13,000)	–
Leeds Community Health Care
Enhance Grant	–	47,543	(47,543)	–
Warm Space	–	15,000	(15,000)	–
PCN Garforth Medical Centre	–	27,710	(27,710)	–
	────	─────────	─────────	────
	–	143,141	(143,141)	–
	════	═════════	═════════	════
	At			At
	1 January		31	December
	2022	Income	Expenditure	2022
	£	£	£	£
Swift Project	–	21,033	(21,033)	–
Leeds CC Hardship Relief	–	–	–	–
Leeds Benevolent Society	–	16,000	(16,000)	–
Leeds Community Foundation
Resilience Hub	–	11,250	(11,250)	–
Leeds CC Lead Coordinator	–	13,000	(13,000)	–
Leeds Community Health Care
Enhance Grant	–	34,362	(34,362)	–
Warm Space	–	15,000	(15,000)	–
PCN Garforth Medical Centre	–	7,069	(7,069)	–
	────	─────────	─────────	────
	–	117,714	(117,714)	–
	════	═════════	═════════	════

16

Neighbourhood Elders Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2023

20. Analysis of charitable funds (continued)

Swift Project - A grant to help NET improve outcomes of people living with frailty

Leeds CC Hardship Relief - A grant towards the cost of providing provisions of food parcels and fuel vouchers

Leeds Benevolent Society - A grant to support elderly women

Leeds Community Foundation Resilience Fund - A grant towards the cost of adapting and developing in face of change

Leeds CC Lead Coordinator - A grant towards the cost of coordinating various activities

Leeds Community Health Care Enhance Grant - A grant to help towards relief of frailty

Warm Space - A grant towards the cost of creating warm spaces to help alleviate fuel poverty

PCN Garforth Medical Centre - PCN 1 - A grant to help support people with leg problems

• PCN 2 - A grant to help support people who are prone to falls

21. Analysis of net assets between funds

	Unrestricted	Total Funds
	Funds	2023
	£	£
Tangible fixed assets	3,591	3,591
Current assets	228,600	228,600
Creditors less than 1 year	(52,858)	(52,858)
	─────────	─────────
Net assets	179,333	179,333
	═════════	═════════
	Unrestricted	Total Funds
	Funds	2022
	£	£
Tangible fixed assets	4,179	4,179
Current assets	224,262	224,262
Creditors less than 1 year	(47,556)	(47,556)
	─────────	─────────
Net assets	180,885	180,885
	═════════	═════════

17

Neighbourhood Elders Team

Company Limited by Guarantee

Management Information

Year ended 31 December 2023

The following pages do not form part of the financial statements.

18

Neighbourhood Elders Team

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 December 2023

	2023	2022
	£	£
Income and endowments
Donations and legacies
Donations	7,554	8,744
Grants receivable	261,560	234,990
	─────────	─────────
	269,114	243,734
	─────────	─────────
Charitable activities
Outings and events	34,151	46,016
	────────	────────
Investment income
Bank interest receivable	4,647	1,430
	───────	───────
Other income
Gain on disposal of tangible fixed assets held for charity's own use	–	104
	────	────
	─────────	─────────
Total income	307,912	291,284
	═════════	═════════
Expenditure
Expenditure on charitable activities
Wages and salaries	211,922	215,825
Employer's NIC	10,167	11,501
Pension costs	1,485	1,388
Operating leases	9,500	9,570
Light and heat	1,297	850
Repairs and maintenance	6,590	3,186
Insurance	1,468	1,278
Telephone	2,948	1,740
Depreciation	2,335	1,665
Other interest payable and similar charges	419	478
Subscriptions	2,413	2,357
Printing, postage and office expenses	4,702	3,849
Training and recruitment	1,523	1,056
Outings and events	32,872	48,113
Travel expenses	7,803	6,387
Accountancy	1,196	986
Miscellaneous expenses	6,811	5,478
Foodstuffs for needy clients	4,013	250
	─────────	─────────
	309,464	315,957
	─────────	─────────
	─────────	─────────
Total expenditure	309,464	315,957
	═════════	═════════

19

Neighbourhood Elders Team

Company Limited by Guarantee

Detailed Statement of Financial Activities (continued)

Year ended 31 December 2023

Net expenditure

2023 2022 £ £ ───────── ───────── (1,552) (24,673)

20

Neighbourhood Elders Team

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 December 2023

	2023	2022
	£	£
Expenditure on charitable activities
Project management
Activities undertaken directly
Wages/salaries	211,922	215,825
Employer's NIC	10,167	11,501
Pension costs	1,485	1,388
Rent of premises	9,500	9,570
Light & heat	1,297	850
Repairs & maintenance	6,590	3,186
Insurance	1,468	1,278
Telephone	2,948	1,740
Depreciation	2,335	1,665
Bank charges	419	478
Subscriptions	2,413	2,357
Printing, postage and office expenses	4,702	3,849
Training and recruitment	1,523	1,056
Outings and events	32,872	48,113
Travel expenses	7,803	6,387
Accountancy	1,196	986
Miscellaneous expenses	6,811	5,478
Foodstuffs for needy clients	4,013	250
	─────────	─────────
	309,464	315,957
	─────────	─────────
	─────────	─────────
Expenditure on charitable activities	309,464	315,957
	═════════	═════════

21