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2023-03-31-accounts

Index Page
Directors (Trustees) Annual Report 1-6
Auditors Report 7-8
Statement of Financial Activities
Balance Sheet 10
Statement ofCash Flows
Notes to the Accounts 12-20

Reference and administrative Reference and administrative Reference and administrative Reference and administrative Reference and administrative Reference and administrative details details
Charity name Acorn Community Care
Other name(s) the charity is known by
Change of Name The company
October 2009		 changed
its registered
name on the 17th
from Acorn Services (North Yorkshire)
Registered as a Company on 06/09/2002
Registered as a Charity on 03/01/2003
Registered Company number 4528689 (England end Wales)
Registered Charity number 1095207
Charity's
principal		 address Whinflower
Hall
(8 registered office) Scarborough Road
Norton,
Malton
YO178EE
Auditors Hallgarth
Audit Limited
2 Hallgarth
Pickering
YO187AW
Banks CAF Bank Ltd Hampshire Trust Bank
25 Kings Hill Avenue 55 Bishopsgate
West Mailing, Kent London
ME194JQ EC2N 3AS
Charity Bank Virgin Money
Fosse House 46 Coney Street
182 High Street York
Tonbridge 9NQ
TN9 1BE
Names ofthe directors (trustees) who manage the charity
(unless indicated otherwise all are trustees and directors)
Trustee Name Ofhce iifany) Dates acted Ifnot for whole
year		 Name ofperson (or body)
entitled to appoint trustee
(ifany)
FWalls Chair
T Bell Secretary
S Neal
C Storr
M P Harrison

2023 2022
ulrrsstflcted Designated R8stdcl8d Tot8I unrestricted Designated Rsstrlctsrl Total
funds funds funds Furlds funds funds funds Funds
Note
Income and endowments «nm:
Donations snd legacies
Chsrilable
activities		 2,944
1,708,902		 2,944
1,706,902		 t,fisg
1,393,416		 30,544 1,689
1,423,960
Other trading
acfivities
Invssbnsnur
Other		 3,820
2,876		 3,820
2,876		 40
1,473		 40
1,473
Total income and endowments 1,716,642 1.716,542 1396,618 30644 UA27,162
Expendnurs
on:
Raising funds
Charitable
sc6viyiss		 7,538
1,696,952		 15,033 7,727 7,538
1,719,712		 898
1,337,876		 24,342 698
1,362,21S
TotsI ex ps adit
u Ie		 8 1 704riifio 16,033 7727 1727 250 1336774 342 1283,ttg
Nst Incomel(expendltumi 9 12,052 160SS 7,727 10ro9 57644 0 8,202 64046
Transfem
between funds		 (50,981) 50,000 981
Net movement
In funds		 12052 15,033 727 10708 6563 50000 7183
Reconcigation
offunds
Total funds brought
forward		 90,373 344,559 15,027 449,959 83,510 294,559 7,b44 385,913
Total funds carried forward 102425 329,626 7300 439251 90.373 344659 15,027 449959
Acorn Community Acorn Community Acorn Community Care
(Charity Registration Number 1095207)
Balance Sheet as at: 31stMarch 2023
2023 2022
Fixed Assets 6 6
Tangible assets 67,720 39,471
Total Fixed Assets 13 67,720 39,471
Current Assets
Cash at bank and in hand 14 472,092 474,134
Debtors & prepayments 15 75,673 68,870
Total Current Assets 647.765
Current Liabilities: Amounts falling due
within one year
Creditors
and accruals		 16 130,126 121,190
Net Current Assets/(Liabilities) 417,639
Current Liabilities: Amounts falling due
after more than one year
Creditors
and accruals		 46.108 11,326
Met Assets/(Liabilities)
Funds ofthe Charity 17
Unrestricted
Funds (General)		 102,425 90,373
Unrestricted
Funds (Designated)		 329,528 344,559
Restricted
Funds		 7,300 15,027
r s c s
Statement ofCash Flows for the year ending: 31stMarch 2023
2023 2022
8
Cash used in operating
activities		 19 50,748 20,907
Cash flows from investing
activities
Interest income 2,876 40
Proceeds from sale oftangible
fixed assets		 0 13,610
Purchase oftangible
fixed assets		 (55,666) (51,704 )
Cash provided
by (used in) investing		 activities $552,790 ~38,064)
Cash used in financing
activities
Increase (decrease)
in cash and cash equivalents		 in the year (2,042 ) (17,147)
Cash and cash equivalents
at the beginning		 ofthe year 474,134 491,281
Total cash and cash equivalents
at the end		 ofthe year 472,092 474,134

Acorn Community Care
(Charity Registration
Number 1095207)
Notes to the accounts for the year ended: 31stMarch 2(f23
Expenditure
and Liabilities
Expenditure
Raising funds
Cost ofraising funds compdise those costs associated
with attracting
voluntary		 income and staging fundraising
events.
Charitable
acffvlties
Charitable
acgvities expenditure
comprises
those costs incurred		 by the charity in the delivery of its activities and
services.
It indudes
both costs that can be allocated
directly to such activities		 and those costs of an indirect nature
necessary to support them.
Liability recognltlon
Liabilities ara 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 5500each (increased September
2019to 51,000). They are valued at cost or, ifgifted, atthe value to the charity on receipt, less depredation.
Depreciation
is provided
at rules to writs off the cost ofthe asset over the useful economic life ofthat		 asset as
follows;
Equipment
&Machinery
- over each assets useful		 life of2-10yearn
Fixture &Fitbngs
-over each assets useful		 life of2-10years
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 2019i20the 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. These were replaced
In October 2022 with one company car on a new lease agreement		 to October 2025
and the other under a new hire purchase
agreement.
Hire purchase
and leasing commitments
In 2019/20 the company entered
into a hire purchase contract to acquire a pool		 transporter
vahide		 until Navsmbsr
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.Also, as noted above one ofthe two
company cars has been replaced with a hire purchase
contract in October 2022. 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
jjtuestricfaU 55(gare funds which are available
for use at the discretion ofthe		 trustees
in furtherance		 ofthe
general objectives ofthe charity.
~Desi nat
~nd
are unrestricted
funds earmarkedby
trustees		 for particular
purposes.
jtgsjfjgtgtUilfujg
are funds which can only be used for particular		 restricted
purposes
within the objects ofthe charity,
Restdictions
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.
Basicfinancial
instruments
are initially recognised at transaction		 value and subsequently
measured		 at their
amortised
cast using the effective interest method.
However
sll		 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 Care Care
(Chsrity Rsgisirstlcn Number 1095207)
Notes to the accounts for the year ended: 31st March 2023
3Donations
and legacies
Unrestricted Restricted Total Unrestristsd Restricted Total
funds funds 2023 funds funds 2022
E E 8 E E
yglugt60tggtgta
Grants supporting
core
IfgiugtaULdgnntt//ofi
General donations
8 Gift Aid		 2,944 2,944 1,689 1,689
2,944 1689 1,689
4 Charitable activities
Fees for Day Services
Fess for Supported
Living		 425,189
1,187,964		 425,189
1,187,964		 423,756
920,895		 423,756
920,895
Supported
Living rent contributions		 27,371 27,371 2,794 2.794
Farmhouse
rents		 33,889 33,889 32,395 32,395
NYCC Infec8on Control grant 11,544 11,544
NYCC Rapid testing
fund
NYCC/NHS WICS grant		 1,740 9,000 1,740
9,000
NYCC WRRF fund
NYCC Market supplemen!		 grar.! 5,804 5,804 10,000 10,000
ESFA Apprenticeship
incentive		 4,500 4,500
Other/Sundry
income		 22,185 22,185 11,836 11,836
1,706,902 1,708,902 1,393r416 30644 1423860
5 Other trading activities
Fundraising
events		 3,820 3,820
3,820 3,820
6 Investmenls
Bank interest received 2,876 2.576 40 40
2876 2,876 40
7 Other
Gains on disposal
offixed		 assets 1,473 1,473
Total income 1,718,542 1,716,542 1,396,618 30,544 1,427,162
viti s
it
I cha'		 sbov I in Unrestricted Restricted Total Unrestricted Restricted Total
frgttttatsgye~mmen
from		 funds
r.		 funds
E		 2023
E		 funds
8		 fllnds
E		 2022
City ofYork Council
NHS Humber &Yorkshire ICB		 69,598
171,928		 BoBg6
171,928		 16,078
82,662		 15076
82,662
NYCC Homecare contract 1,196,510 1,196,510 1,086,584 1,086,584
1438,034 1rit38,034 1185324 1,185324
Aa ofthe above sources of government income represent fees for services provided
by Ihe		 charity.
Plus grant income of:
NYCC Infection Control grant		 r. E 8 E
11,544		 11,544
RDC COVID worker grant
NYCC Rapid Testing fund
NYCC/NHS WICS grant
NYCC WRRF fund		 1740 9,000
10,000		 1,740
9,000
10,000
NYCC Market supplement
grant
ESFAApprenticeship
incentive		 5804
4500
10,304		 5,804
4500
10,304		 1,740 30,544 32,284

Totalexpenditure
Designated Restricted
Unrestricted funds funds funds
Analysed
by activity		 Core Dsy
Services		 Supported
Llixno		 Total Barn
Conversion		 Grant
Spend		 Total
2023		 Total
2022
E E E E E E E
~RI inrtfuudfi
Fundraising
& open days		 5 504 1 017 1 017 7538 7538 898
Gttggtgb)ESEI(YI)leg
Staff costs
Salaries
Other staff costs
Health Scheme		 757
10,280		 391,191
4,631		 898,873
14,772		 1,290,821
19,403
t0,280		 7,727 1,290,821
19,403
18,007		 1,007,397
14,111
2,273
Direct costs
Adivfiy costs
Subscripgons
Health lt Safety
Service user costs/outings
Grantfunded
spend
Office costs
Premises costs
Vehide costs
HP finance costs
Depreciation
Governance
costs
VAT disallowed
Sundry expenditure		 56
11093		 44,185
1,219
7,465
530
8,006
66,487
19,675
985
18,107
1,858
10,238
574577		 1 1,059
3,116
5,469
22,159
24,026
100,998
9,473
985
9,310
9,193
11,849
111282		 45,244
4,335
12,934
22,689
32,088
167,485
29,148
1,970
27,417
11,051
22,087
1 696952		 15,033
15033		 7727 45,244
4,335
12,934
22,689
32,088
182,518
29,148
1,970
27,417
11,051
22,087
1719712		 53,853
4,712
5,843
12,809
544
29,669
137,612
35,248
1,928
17,263
10,604
27,332
1020
1 362218
Total expenditure 16597 575 594 1,112,299 1704490 15.033 7.727 1727 250 1363,116

otes to the accounts for the year ended: otes to the accounts for the year ended: otes to the accounts for the year ended: 31stINarch 2023 31stINarch 2023 31stINarch 2023
11Staff costs and emoluments 2023 2022
5 5
Gross salaries 1,154,111 903,387
Employers
National
Insurance
Pension Contributions		 110,829
2888
.238.823,		 81,814
2
82
,232
Average
monthly
head count ofstaff employed		 8 38
No employee
received remuneration
in		 excess off60,000(2022: Nil)
The total employee
benefits of		 the key management personnel ofthe charity were Et89 169(2022; Et71,881).
12 Defined contribution
pension scheme
Tha chadity operates a defined
contribution
scheme. The pension cost cheroe for the
payable by the charity to the scheme and amounted
to 225,881.The March employer
outstanding
at the end ofthe year and collected by direct debit in April 2023.		 year represents
contributions
contributions
of22,259were
The employer
pension cost is allocated		 between the chaditable activities in line with the allocation ofthe corresponding
staff salaries.
13Fixed assets Plant, Vehicles Assets under HP
& Equipment agreements Total
Tangible fixed assets 5 5
Cost or valuation
At 1st April 2022 78,290 20,707 98,997
Additions
in year		 4,650 51,016 55,666
Dispossls
in year		 4,390 4,390
At 31stMarch 2023 78,550 71,723 150,273
Depreciation
At 1st April 2022 54,349 5,177 59,526
Charge for the year
Prior depreciation
on disposal		 9,486
4,390		 17,931 27,417
4,390
At31stMarch 2023 59,445 23 108 82553
Net Book Value
At 31stMarch 2023 19,105 48,615 67,720
At 31stMarch 2022 2~3941 15,530 39.471
14Cash and cash equivalents 2023 2022
5
CAF Bank current account 185,818 177,176
CAF Gold deposit account
Virgin Money
Charity Bank
Hampshire
Trust Bank
Soldo		 110,047
4
85,000
85,829
388		 124,301
3
85,000
85,000
472,092 474,134

Notes tothe accounts for the year ended: for the year ended: 31stMarch 31stMarch 2023 2023
15Debtom and prepayments 2023 2022
Trade Debtors 55,267 40,403
Accrued Income 2,599 708
Prepayments 14,131 23,747
Other 3,676 4,012
75,673 88.870
16Creditors and accruals 2023 2022
Analysis ofcreditors falling due within one year
Accounts payable 9,939 5,158
Payments
received on		 account for contracts or performance related grants 84,323 88,429
Taxatlorl 5,188 7,329
Accruals 20,543 16,279
Hire Purchase
agreements		 10,133 3,995
130,126 121,190
Analysis ofcreditors falling due aRer more than one year
Hire Purchase
agreements		 46 11,326
0.100 11,3 0
17Movement offunds
17.1 Movement ofmajor funds
2023
Balance incoming Outgoing Balance
Fund name b/fwd resources resources Transfers cftwd
6 6 2 8 6
Unrestricted
funds
Designated
funds		 344,559 15,033 329,526
General unrestdcted funds 903 3 10 2 1704490
434,932 1,716,542 1,719,523 431,951
Restricted Funds
Gannett
Foundation		 7,300 7,300
NYCC WRRF 7,727 7,727
TotalFunds 15,027
950		 1716042 ,172, 2
50,		 , 7300
2022
Balance Incoming Outgoing Balance
Fund Name b/fwd resources resources Transfem c/fwd
6 6 6 6 9
Unrestricted
Funds
Designated
funds		 294,559 50,000 344,559
General Unrestricted funds 83,510
370 1709		 1,396,618
I 396618		 1,338,774
I 330		 (50,981 )
~001		 90,373
34032

17.1 Movement ofmajor funds continued. ... continued. ...
Baiance Incoming Outgoing Balance
b/fwd resources resources Transfers c/fwd
E E E E E
Restricted Funds
Gannett
Foundation		 7,300 7,300
Care software
&equipment		 544
(NVCC SRotary Club)
NYCC Infection Control grant
NYCC/NHS
WICS grant
NYCC WRRF		 11,544
9,000
10,000		 11,544
9,981
2,273		 981 7,727
7.844 30544 24342 981 15027
TotalFunds 385 913 1,427,162 1,363,116 449,959
Transfem
between funds 2023
From
To		 Reason Amount
E
Unrestricted
Designated
General
Unrestricted
Restricted
General

Reconciliation ofne t movement
in f		 unds to net cash tiow from operating
activities
Total Total
2023 2022
E
Net movement
in funds
Add back depreciation
Deduct interest income
Decrease (increase)
in
Increase (decrease)
in		 charge
shown
in investing
debtors
creditors		 activities (10,708)
27,417
(2,876)
(6,803)
43,718		 64,046
17,263
(40 )
(35,423 )
(24,939)
Net cash used
in operating
activities		 50.14$ D,9W