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|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|
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|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|||||||||||||||||
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|||||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|
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|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|
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|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|
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|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||
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|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|
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|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|||||||
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##
##
|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|
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