2021-03-31-accounts - Acorn Community Care

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Index		Page
Directors (Trustees) Annual	Report
Auditors Report		7-8
Statement of Financial Activities
Balance Sheet		10
Statement ofCash Flows
Notes to the Accounts		12-20

Trustee Name		Office (ifany)	Dates acted ifnot for whole year	Dates acted ifnot for whole year
Ms D Pinkney	Chair (to	1/4/21)	Resigned	1/4/21
Mr TLee	Chair (from 1/4/21 to 30/11/21)		Appointed	7/12/20
			Resigned	30/11/21
Mr T Bell	Secretary
Mr S Neal
Ms C Storr
Mr M P Hardison
Mrs H Lee			Resigned	11/4/21

					2021				2020
				Unrestricted	Designated	Restricted	Total	Unwstrlcted	Designated	Restricted	Total
				funds	funds	funds	Funds	funda	funds	funds	Funds
			Nots
Income and endowments		from:
Donations and legacies				19,230			19,230	4,876		6,300	10,976
Charitable activities				1,223,060		27,951	1,251,011	1,100,527		7,500	1,117,027
Other trading activrties								506			506
Investments				71			71	650			850
Other				47,796			47,796
Total income and endowments				1,290,157		27,951	1,318,108	1,115,359		13,800	1,129,159
Expenditure on:
Raising funds
Charitable adivities				1,191,843	25,779	70,234	1,287,856	1,134,552	40,694	4,237	1,179,483
Total expenditure			8	1,191,843	25,'779	70,234	1,287,856	1,134,552	40,694	4,237	1,179,483
Nst incomel(expenditure)			9	98,314	(25,779 )	(42.283	30252	19193	40 694	9 563	(50,324 )
Transfem between	funds			(93,264 )	60,000	33,264		(36,000)	36,000
Net movement in funds				5,050	34,221	,019	30,252	66,193)	694	9563	50324
Reconciliation offunds
Total funds brought	forward			75,460	260,336	16,863	355,661	133,653	265,032	7,300	405,985
Total funds carried	fonvard			83,510	294,559	7,844	385,913	78,480	260,338	16863	355 661

			Acorn Community	Acorn Community	Care
			(Chanty Ragistragon	Number	1095207)
Balance	Sheet as at:		31stMarch	2021
						Note	2021	2020
Fixed Assets
Tangible assets							18,640	30,837
			Total Fixed Assets			13	18,640	30,837
Current Assets
Cash at bank and		in hand				14	491,281	272,029
Debtors &	prepayments					15	33,447	92,647
			Total Current	Assets			524,728	364,676
Current Liabilities: Amounts			falling due
within one year
Creditors	and accruals					te	148,038	24,791
			Net Current Assets/(Liabilities)				376,690	339,885
Current Liabilities: Amounts			falling due
after more than		one year
Creditors	and accrue)a					16	9,417	15,061
			Net Assets/(Liabilities)				385,913	355,661
Funds of	the Charity					17
Unrestricted	Funds	(General)					83,510	78,460
Unrestricted	Funds	(Designated)					294,559	260,338
Restricted	Funds						7,844	16,863
			Total Funds Carried Forward			17	385,913	355,861

	Acorn	Acorn	Community	Community	Care
	(Charity Registration			Number	1095207)
Statement ofCash Flows for the		year	ending:				31stMarch	2()21
						Note	2021	2020
							8		F
Cash used in operating activities						18	220,531	(16,420	)
Cash flows from investing activities
Interest income							71	650
Purchase oftangible fixed assets							(1,350 )	(28,788	)
Cash provided by (used in) investing		activities					~1,278	~28,138
Cash used in financing activities
Increase (decrease) in cash and cash	equivalents		in the	year			219,252	(44,558	)
Cash and cash equivalents at the beginning		ofthe	year				272,029	316,587
Total cash and cash equivalents	at the end		ofthe year				491,281	272,029

tes to the accounts for the year ended:	tes to the accounts for the year ended:	tes to the accounts for the year ended:			31st March	31st March	31st March	31st March	2021	2021	2021
Expenditure and Liabilities
Expenditure
Raising funds
Cost of raising funds comprise those costs associated				with attracting voluntary		income			and		staging		fundraising
events.
Charitable activities
Charitable activities expenditure	compnses those costs incurred				by the charity	in the		delivery of its					activities	and
services. It includes both costs that can be allocated				directly to	such activities	and	those			costs		ofan indirect		nature
necessary to support them.
Liability recognition
Liabilities are recognised where	it is more likely than			not that there is a legal or		constructive					obligation committing
the charity to pay out resources	and the amount ofthe obligation can be measured						with		reasonable				certainty.
Redundancy cost
The charity made no redundancy	payments during	the reporting			period.
Assets
Tangible fixed assets for use by the charity
These are capitalised ifthey can	be used for more	than one year and cost at least 9500each (increased September
2019to61,000). They are valued at cost or, if gifted,				at the value to the charity		on	receipt,				less	depreciation.
Depreciation is provided at rates	to wnte offthe cost		ofthe asset over the useful economic								life ofthat asset as
follows;
Equipment & Machinery				over each assets useful		life	of	2-10		years
Fixture & Fittings				over each assets useful		life	of	2-10		years
Vehicles				over assets life of4 years
Taxation
The company is a registered charity and is exempt		from corporation tax on its charitable							activities.
Leases
The company enters into an annual lease agreement				for the building which is fully paid					each year.
In 2019/20 the company entered	into a lease agreement for two				company cars	with	a	36 month				term to October
2022.The leased car payments	are recognised as	an		expense	in the profit or loss over				the		lease term on a straight-
line basis.
Hire purchase and leasing commitments
In 2019/20 the company entered	into a hire purchase			contract to acquire a pool transporter							vehicle		until November
2023.Assets obtained under hire purchase contracts				or finance	leases are capitalised				in the balance sheet.					Those
held under hire purchase contracts are depreciated			over their estimated useful			lives.
The interest element ofthese obligations is charged			to profit or		loss over the relevant			period			The capital element of
the future payments is treated as a liability.
Fund accounting
d
objectives of the charity.
t)0&jggfttgftttlgd& are unrestncted funds earmarked			by trustees		for particular purposes.
Restricted funds are funds which	can only be used	for particular			restricted purposes		within			the objects ofthe				charity.
Restrictions arise when specified	by the donor.
Financial instruments
The charity only has financial assets and financial		liabilities ofa			kind that qualify as		basic			financial			instruments.
Basic financial instruments are initially recognised		at transaction			value and subsequently					measured			at their
amortised cost using the effective interest method.		However all			the financial instruments				are payable or receivable
within one year and are therefore	measured at the	undiscounted			amount ofthe	cash		expected to be paid or
received.

(	(	(	(	Charity Registrati	on Number IOS5207)	on Number IOS5207)
Notes to the accounts for the year ended:					31st March 2021
3 Donations and legacies
				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				funds	funds E	2021 E	funds E	funds E	2020t
Grants supporting core				4,500		4,500
Alchemy Foundation								500	500
Earl Fitzwigiam Trust								2,000	2,000
The Jack Brunton Charitable Trust								2,000	2,000
Sir George Martin Trust								1,800	1,800
jfgtugtggt Jjgggjtg05
General donations &Gift Aid				14,730		14,730	4,676		4,676
				19230		19,230	4676	6,300	10976
4 Chatitable activities
Fees for Day Services				275,366		275,366	269,482		269,482
Fees for Suppohed Living				908,498		908,498	817,403		817,403
Supported Living rent contributions				14,055		14,055	16,530		15,630
Farmhouse rents				14,329		14,329
Awards 4 All - Living Well Project grant								7,500	7,500
Care software &equip grant					4,962	4,962
INYCC 5 Rotenr Club)
COVID worker grant					21,364	21,364
tcoronsvims Communily Suppon Fund. RCC &		The
Bailey Thomas Chsrasble Fund)
Groundworks grant					500	500
NYCC Infection Control grant					1,125	1,125
Other/Sundry income				10,812		10,812	6,012		6,012
				1,223,080	27,961	1,261,011	1,109,527	7,500	1,117,027
5 Other trading activities
Fundraising events							506		506
									506
6 Investments
Bank interest received				71		71	650		650
				71		71			650
7 Other
HMRC Coronavirus Job Retention Scheme			&	47,798		47,796
SSP rebate
Total income				1,290,157	27,951	1,318,108	1,115,359	13,800	1,129,159
'vi	v			Unrestricted	Restricted	Torsi	Unrestricted	Restricted	Total
				funda	funds	2021	hinds	fuhds	2020
				E	t	E			E
City ofYork Council				16,188		16,188	11,361		11,361
NHS Scarborough &Ryedale	CCG			533		533	53,977		53,977
NYCC Homecare contract				1,018,671		1,018,871	881,493		881,493
				1,036,392		1,035,392	946,831		946,831
All ofthe above sources ofgovernment		income		represent fees	for services	provided by the	charity.
Plus grant income of:				E		E		E	E
NYCC Care software grant					2,562
NYCC Infection Control grant					1,125
RDC COVID worker grant					3968
					7,655

Total expenditure
							Designated	Restricted
			unrestricted		funds		funds	funds
Analysed by activity		Core	Day	Supported		Total	Barn	Grant	Total	Total
			64Nlcss		Livina		Conversion	Spend	2021	2020
									f	f
~ling~fund
Fundraising costs
Charitable activities
Staff costs
Salaries			263,615	676,243		939,858		27,255	967,113	915,562
Other staff costs		1,200	4,510		28,748	34,458			34,458	7,807
Direct costs
Activity costs			29,783		61	29,844			29,844	39,987
Food &expenses										500
Subscriptions			2,174		2,175	4,349			4,349	2,454
Health &Safety			2,196		2,258	4,454			4,454	1,786
Health &Safety COVID			2,104		2,104	4,208			4,208
Service user	costs/outings		235		3,075	3,310			3,310	1,739
Beneficiary rent					14,721	14,721			14,721	19,417
Grantfunded	spend							4,213	4,213
Offioe costs		348	5,448		17,496	23,292			23,292	22,452
CQC										1,736
BSEN ISO certification			1,111		1,110	2,221			2,221	5,934
Premises costs			37,928		38,528	76,456	23,813	35,158	135,427	93,328
Vehicle costs			8,850		9,830	18,880			18,680	26,632
HP interest			429		429	858			858	286
Depreciation		13,547				13,547			13,547	15,649
Governance costs		50	1,274		2,076	3,400			3,400	4,755
VAT disallowed		132	7 923		10 132	18187	1 966	3,608	23 761	19,459
		15277	367580	808986		1 191843	25 779	70 234	1 287 856	1 179483
Total expenditure		15277	367680	808986		1 191843	25779	70 234	1 287856	1 179483

Governance costs comprise th	Governance costs comprise th	e Audit fee and Legal & Professional fees.
Net income/(expenditure)		for the year	Total	Total
This is stated	after charging:		2021f	2020 f
Depreciation			13,547	15,649
Audit fee			3,600	3,500
Accountancy	Services in year		12,276	8,072

	(Charity Registration	Number 1095207)
Notes to the accounts	for the year ended:	31stMarch 2021
11 Staff costs and emoluments			2021	2020
			E	E
Gross salaries			869,632	824,265
Employers National Pension Contributions	Insurance		76,421 00	72,442 188
			967,113	915,562
Average monthly head count ofstaff employed			3

	The employer pension cost is allocated between t staff salaries.	he charitable activities in line with the	allocation ofthe co	rresponding
13	Fixed assets	Plant, Vehicles	Assets under HP
		8 Equipment	agreements	Total
	Tangible fixed assets	E	E	E
	Cost or valuation
	At 1st April 2020	51,938	27,220	79,158
	Additions in year	1,350		1,350
	Disposals in year
	At 31stMarch 2021			80,508
	Depreciation
	At 1st April 2020	41,516	6,805	48,321
	Charge for the year	6,742	6,805	13,547
	At 31st March 2021	48,258	13,610	61,868
	Net BookValue
	At 31st March 2021	5,030
	At 31st March 2020			30,837
14	Cash and cash equivalents		2021	2020
	CAF Bank current account		197,021	51,355
	CAF Gold deposit account		209,260	50,289
	HSBC deposit account			84,911
	Yorkshire Bank		85.000	8547
			491 281	272,029
15	Debtors and prepayments		2021	2020
	Debtors and prepayments
	Trade Debtors		24,484	13,129
	Accrued Income		1,033	74,802
	Prepayments		5,884	1,247
	Other		2,046 33."	3,469

otes to the accounts	for the year ended:	for the year ended:	for the year ended:					31stMarch 2021	31stMarch 2021
16 Creditors and accruals										2021	2020
Analysis ofcreditors		falling due within one year									E
Accounts payable										4,055	3,377
Payments received on		account for contracts		or performance		related		grants		95,679
Taxation										4,283	3,299
Accrue)a										38,376	12,470
Hire Purchase agreements										5,645	5,645
										148,038	24,791
Analysis ofcreditors		falling due after more than one			year
Hire Purchase agreements										9,417	15,061
										9,417	15,061
17 Nlovement offunds
17.1 Movement ofmajor funds
2021
				Balance	Incoming			Outgoing			Balance
Fund name				b/fwd	resources			resources		Transfers	c/fwd
				E			E		E	E	E
Unrestricted funds
Designated funds				260,338				25,779		60,000	294,559
General unrestricted	funds			8 6							83,510
				338,798	1,290,157			1,217,622		(33,264 )	378,069
Restricted Funds
Gannett Foundation				7,300							7,300
Awards 4 All - Living	Well Project			3,263					3,562	299
Whinflower Farmhouse		Project		6,300				38,061		31,761
Care software 8equipment						4,962			4,418		544
(NYCC &Rotary Club)
CO)/ID worker grant						21,364		22,568		1,204
(Corohsvlrus Community	Support		Fund, RDC
&The Bailey Thomas Chshtable			Fund)
Groundworks grant							500		500
NYCC)nfection Control		grant				1,125			1,125
				16,863		27,951		70,234		33,264	7,844
Total Funda				. 61	1,318,						385,913
2020
				Balance	Incoming			Outgoing			Balance
Fund Name				b/fwd	resources			resources		Transfers	c/fwd
				E			f		E	E	E
Unrestricted Funds
Designated funds General Unrestricted	funds			265,032 133,653 1,115,359 40,694 1,134,552 398888» 2 6						36,000 (36,000 )	260,338 78,460 338798

Notes to the accounts forthe	Notes to the accounts forthe	Notes to the accounts forthe	Notes to the accounts forthe	year	ended:					31stMarch 2021	31stMarch 2021	31stMarch 2021	31stMarch 2021
17.1 Movement		ofmajor		funds	continued.		....
						Balance		Incoming		Outgoing						Balance
							b/fwd	resources		resources				Transfers		c/fwd
												E			E	E
Restricted	Funds
Gannett Foundation							7,300									7,300
Awards 4 All - Living Well Project									7,500		4,237					3,263
Whinflower	Farmhouse		Pro'ect:
Alchemy Foundation									500							500
Earl Fitzwilliam Trust									2,000							2,000
The Jack Brunton		Charitable		Trust					2,000							2,000
Sir George	Martin	Trust							1,800							1,800
							7,300		13,800		4,237					16,863
Total Funds						405,985		1,129,159		1,179,463						355,661
Transfers	between funds 2021
From		To			Reason											Amount E
Unrestricted		Designated			To	set	aside funds		for development		offuture		housing			60,000
General					projects
Unrestricted		Restricted			To	make up the		shorffall on		the Living Well		project		8 Covid		1,503
General					worker		project
Unrestricted		Restricted			To	support funds		for the development			ofthe		Whinflower			31,761
General					Farmhouse project
																93,264