2022-03-31-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
D	Pinkney	Chair (to	1/4/21)	Resigned	1/4/21
T	Lee	Chair (from 1/4/21 to 30/11/21)		Resigned	30/11/21
F	Walls	Chair (from 23/5/22)		Appointed	15/2/22
T	Bell	Secretary
S	Neal
C	Storr
M	P Harrison
H	Lee			Resigned	11/4/21

					2022				2021
				Unrestricted	Designated	Restricted	Total	Unrestricted	Designated	Restricted	Total
				funds	funds	fuitds	Funds	funds	funds	funds	Funtls
			Note
Income and endowments		from:
Donations and legaoes				1,689			1,689	19,230			19,230
Charitable activities				1,393,416		30,544	1,423,980	1,223,060		27,951	1,251,011
Other Vading activities
Investments				40			40	71			71
Other				1,473			1,473	47,798			47,796
Total income and endowments				1,396,618			1,427,162	1,290,157		27,961	1,318,108
Expenditure on:
Raising funds Charitable activities				898 1,337,876		24,342	898 1,362,218	1,191,843	25,779	70,234	1,287,858
Total expenditure			8	1,338774		24,342	1,363,116	1,191,843	25,779	70,234	1287 666
Net income/(expenditure)			9	57,844		6,202	64,046	98,314	28,779	42,283	30,252
Transfers between	funds			(50,981 )	50,000	981		(93,264 )	80,000	33,264
Net movement in funds				6 863	60000	7 183	64,046	5050	34,221	9019	30,252
Reconciliation offunds
Total funds brought	forward			83,510	294,559	7,544	385,913	78,460	260,338	16,863	355,661
Total funds carried	forward			90,373	344,559	16,027	449,959	83,510	294,559	7,844	385,913


Statement of Cash Flows for the	year	ending:		31st March	2022
			Note	2022	2021
					E'
Cash used in operating activities			19	20,907	220,531
Cash flows from investing activities
Interest income				40	71
Proceeds from sale oftangible fixed assets				13,610
Purchase oftangible fixed assets				(51,704 )	(1,350 )
Cash provided by (used in) investing	activities			~38,054 t	~1,278
Cash used in financing activities
Increase (decrease) in cash and cash equivalents		in the year		(17,147 )	219,252
Cash and cash equivalents at the beginning	ofthe	year		491,281	272,029
Total cash and cash equivalents at the end		ofthe year		474,134	491,281

Acorn Community	Acorn Community	Acorn Community	Care
(Charity Registration		Number 1095207)
Notes to the accounts for the year ended:			31stMarch 2022
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 comprises those costs		incurred	by the charity in the delivery of	its		activities			and
services. It includes both oosts that can be allocated directly to			such activities and those costs of		an		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 of	the obligation		can be measured with reasonable				certainty.
Redundancy cost
The charity made no redundancy payments during	the reporting		period.
Ex gratia payment
An ex gratia payment ofF599was made duding the	year	regarding an employee relations/resolution					outcome,
Assets
Tangible fixed assets for usa by the charity
These are capitalised ifthey can be used for more than 2019tof1,000). They are valued at cost or, if gifted, at		one year and cost at least F500each (increased September the value to the charity on receipt, less depreciation.
Deprecation is prowded at rates to write off the cost ofthe asset over the useful economic life of					that asset				as
follows
Equipment & Machinery		-over each assets useful life of2-10years
Fixture & Fittings		—over each assets useful life of2-10years
Vehicles		-over assets life of4years
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 2022. The leased car payments are recogmsed as an expense			company cars with a 36 month term to October m 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.This agreement ended in January 2022 when	the	vehicle	was sold. A new hire purchase	agreement					was
entered into January 2022 for a new transporter vehicle		until January 2026.Assets obtained under				hire purchase
contracts orfinance leases are capitslised 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
IJgfga~itbttugd& are funds which are available for use		at the discretion ofthe trustees in furtherance of						the
general objectives 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.

					Acorn Community	Acorn Community	Acorn Community	Acorn Community	Care	Care
					lcharity	Registration		Number	1095207)
Notes to the accounts		for the	year ended:					31st March			2022
3 Donations and legacies
					Unrestricted		Restricted				TOtal	Unrestricted	Restricted	Total
						funds E		fundsf			2022 E	funds f	funds f	2021
yg/llaly grants
Grants supporting core												4,500		4,500
General donations &	Gift Aid					1,689					1,689	14,730		14,730
						1,689					1,889	19,230		19,230
4 Charitable activities
Fees for Day Services					423,756						423,756	275,366		275,366
Fees for Supported Living					920,895						920,895	908,498		908,498
Supported Living rent		contributions				2,794					2,794	14,055		14,055
Farmhouse rents					32,395						32,395	14,329		14,329
Care software &equip		grant											4,962	4,962
INVCC & Rotary Club)
CQVID worker grant													21,364	21,364
(Conineveus Community	Support Fund. ROC 4The
Bailey Thomas Chen/able		Fund)
Groundworks grant													500	500
NYCC Infection Control grant								11,544			11,544		1,125	1,125
NYCC Rapid testing fund						1,740					1,740
NYCC/NHS WICS grant								9,000			9,000
NYCC WRRF fund								10,000			10,000
Other/Sundry income						11,838					11,836	10,812		10,812
					1,393,416			30,544		1,423,960		1,223,060	27,951	1,251,011
5 Other trading activities
Fundraising events
6 Investments
Bank interest received						40					40	71		71
						40					40	71		71
7 Other
HMRC Coronavirus Job Retention Scheme 8												47,796		47,796
SSP rebate
Gains on disposal of	fixed assets					1,473					1,473
Total income					1,396,618			30,644		1,427,162		1,290,157	27,951	1,318,108
Within chaiitable acti			ve is in	me	Unrestricted		Restricted				Total	Unrestricted	Restricted	Total
						funds		funds			2022	funds	funds	2021
						E			E		E	E		E
City of York Counol NHS Scarborough &	Ryedale		CCG			16,078 82,662					16,078 82,662	16,188 533		16,188 533
NYCC Homecare contract					1,086,584					1,088,584		1,018,671		1,018,671
					1,185,324					1,185,324		1,035,392		1,035392
All ofthe above sources ofgovernment				income represent fees			for services			provided by the charity.
Plus grant income of:											f
NYCC Care software		grant											2,562	2,562
NYCC Infection Control grant RDC CQVIDworker grant								11,544			11,544		1,125 3,968	1,125 3,968
NYCC Rapid Testing		fund				1740					1,740
NYCC/NHS WICS grant								9,000			9,000
NYCC WRRF fund								10000			10000
						1,740		30,544			32,284		7,655	7,655

8	Total expenditure
												Restdicted
							Unrestricted		funds			funds
	Analysed by activity					Core	Dsy	Supported			Total	Grant		Total		Total
							services		Living			Spend		2022		2021
						f	f.		f		f		f	f
	Fundraising costs					61	444		393		898			898
	Chantable activities
	Staff costs
	Salanes						316,592	669,280			985,872	21,525		1,007,397		967,113
	Other staff costs						4,331		9,780		14,111	2,273		16,384		34,458
	Dirac'I costs
	Activity costs						53,773		80		53,853			53,853		29,844
	Subscrlptlons						1,112		3,600		4,712			4,712		4,349
	Health & Safety						2,897		2,946		5,843			5,843		4,454
	Health & Safety COVID testing Service user costs/outings						595		12,214		12,809			12,809		4,208 3,310
	Beneficiary rent															14,721
	Grant funded	spend											544	544		4,213
	Office costs						9,022		20,647		29,669			29,669		23,292
	BSEN ISO certification															2,221
	Premises costs						84,566		53,046		137,612			137,612		135,427
	Vehicle costs						24,134		11,114		35,248			35,248		18,680
	HP finance costs						964		964		1,928			1,928		858
	Depreciation						14,674		2,589		17,263			17,263		13,547
	Governance costs						3,231		7,369		10,604			1O,6O4		3,400
	VAT disallowed						16,792		10,540		27,332			27,332		23,761
	Sundry expenditure					1 020 1 024	532,683		804 169	1,020 1,337,876		24	342	1,020 1 362,218	1	287 856
	Total expenditure					1,085	533,127		804562	1	338774	24,342		1 363116	1	287,856
	Management staff and part-time				Finance/Admin		Officer totalling f200,824				(2021:f181,594)based			on time spent
	managing and administering each ofthe charities services.							The~Off			and ~ver~nngfgtLS(s			are allocated		based
	(excluding buildings		renovation		costs)	are allocated according			to the time		spent on	premises	and the )fdblg(5&gggtf are
	allocated according	to service		usage.
	Governance costs comprise the				Audit	fee and	Legal & Professional fees.
9	Net income/(expenditure)			for the year										Tots I		Total
														2022		2021
	This is stated after		charging:											f		f.
	Depreciation													17,263		13,547
	Audit fee													3,789		3,600
	Accountancy Services in year													12,119		12,276

	(Charity Registration	Number 1095207)
s to the accounts	forthe year ended:	31stMarch 2022
Staff costs and emoluments			2022	2021
			E	E
Gross salaries			903387	869632
Employers National Pension Contributions	Insurance		81,814 76,421 22 106 060 1001307, 13
Average monthly hea	dcountofstaffemployed			32

13	Fixed assets		Plant, Vehicles	Assets under HP
			8Equipment	sgmements	Total
	Tangible fixed assets		E	E	E
	Cost or valuation
	At 1st April 2021		53,288	27,220	80,508
	Additions in year		30,997	20,707	51,704
	Disposals in year		5,995	27,220	33,215
	At 31stMarch 2022		78,290	20,707	98,997
	Depreciation
	At 1stApril 2021		48,258	13,610	61,868
	Charge for the year		12,086	5,177	17,263
	Prior depreciation	on disposal	(5,995 )	(13,610)	(19,605 )
	At 31st March 2022		54,349	5,177	59,526
	Net Book Value
	At 31st March 2022		23,941	15,530	39,471
	At 31st March 2021		5,030	13,610	18,640
14	Cash and cash	equivalents		2022	2021
				E
	CAF Bank current	account		177,176	197,021
	CAF Gold deposit	account		124,301	209,260
	Virgin Money				85,000
	Charity Bank			85,000
	Hampshire Trust	Bank		85,000
	Soldo			2,657
				7,

15	Debtors and prepayments	Debtors and prepayments	Debtors and prepayments							2022	2021
	Trade Debtors									40,403	24,484
	Accrued Income									708	1,033
	Prepayments									23,747	5,884
	Other									4,012	2,046
											32
16	Creditors and accruals									2022	2021
	Analysis ofcreditors		falling due within one year							E
	Accounts payable									5,158	4,055
	Payments received on		account for contracts or performance				related	grants		88,429	95,679
	Taxation									7,329	4,283
	Accruals									16,279	38,376
	Hire Purchase agreements									3,995	5,645
	Analysis ofcreditors		falling due after	more than	one	year
	Hire Purchase agreements									11,326	9,417
										11.326	9,
17	Movement offunds
	17.1 Movement of	major funds
	2022
				Balance		Incoming			Outgoing		Balance
	Fund name			b/fwd		resources			resources	Transfers	c/fwd
					E			E	E	E	E
	Unrestricted funds
	Designated funds General unrestricted	funds		294,559 10		1396618				50,000 ~50 881	344,559 90,373
				378,069		1,396,618			1,338,774	(981 )	434,932
	Restricted Funds
	Gannett Foundation			7,300							7,300
	Care software &equipment			544
	(NYCC & Rotary Club)
	NYCC Infection Control grant						11,544		11,544
	NYCC/NHS WICS grant						9,000		9,981	981
	NYCC WRRF						10,000		2,273		7,727
	Total Funds			7844 30 544 24 342 3,»,162,»,11						981	15027 449,959
	2021
				Balance		Incoming			Outgoing		Balance
	Fund Name			b/fwd E		resources E			resources E	Transfers E	c/fwd f
	Unrestricted Funds
	Designated funds			260,338					25,779	60,000	294,559
	General Unrestricted		funds	78,460 93		1,290,157 .290,157			1,191,843 »	(93,264 ) ~3326	83,510 3

17.1 Movement ofm	ajo	r	funds co	ntinued. .	ntinued. .	ntinued. .
				Balance			Incoming				Outgoing			Balance
					b/fwd		resources				resources	Transfers		c/fwd
						E							E		F.
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 &equipment								4,962			4,418			544
(NYCC & Rotary Club)
COVID worker grant								21,364			22,568		1,204
(Ccrcnavrrue Community Support			Fund, RDC
&The Bailey Thomas Chantabla		Fund)
Groundwodrs grant									500		500
NYCC Infection Control	grant				1,125 6863».66						1,125 70,234	33,264		7,844
Total Funds				355,661			1,318,108				1,287,856			386,913
Transfers between funds		2022
From To				Reason										Amount	E
Unrestricted Designated				To set	aside	funds		for	trustee approved special projects				in	50,000
General				2022/23
Unrestncted Restricted				To make up		the shortfall				on	Social Care Workforce Grants				981
General				WICS
														50,981
17.2 Details ofFunds	Held
Designated Funds
Designated funds have	been set aside			to cover;
1. The completion of	the		new barn,	including	the cost of			bringing			in the electricity supply; F34,559
2 The redundancy/wind			down provision ofE200,000 No change								made this year
3. A fund ofE60,000	to	develop future housing projects.
4. A new fund this year		for trustee approved			spemal		projects		in	2022/23 totalling E50,000.

Notes tothe accounts for the year ended:		31stMarch 2022
18 Net assebs between funds	Unrestricted	Designated	Restricted	Total
	Funds	Funds	Funds
Balances at 31stMarch 2022	E	8	r.	f
Fixed assets	39,471			39,471
Current assets	67,334	455,791	19,878	543,004
Current liabilities	(16,432 )	(111,232 )	(4,851 )	(132,516)
	90,373	344,559	15,027	449,959
Balances at 31stMarch 2021
Fixed assets	18,640			18,640
Current assets	92,681	420,841	11,207	524,728
Current liabilities	(27,811 )	(126,282 )	(3,363 )	(157,455 )
	83,510	294,559	7,844	385,913

Reconciliation	ofnet movement	ofnet movement	ofnet movement	in funds to net cash flow from operating	activities
					Total	Total
					2022	2021
					f
Net movement	in funds				64,046	30,252
Add back depreciation		charge			17,263	13,547
Deduct interest	income	shown	in investing	activities	(40 )	(71 )
Decrease (increase) in		debtors			(35,423 )	59,200
Increase (decrease) in		creditors			(24,939)	117,603
Netcashused	inoper	ating	activities		D,	, 1