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← Age Concern North Norfolk

2023-03-31-accounts

Registered number: 04675599 Charity number: 1097115

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 12
Trustees' Responsibilities Statement 13
Independent Examiner's Report 14 - 15
Statement of Financial Activities 16
Balance Sheet 17 - 18
Notes to the Financial Statements 19 - 33

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

Trustees Mark Danson-Hatcher, Chair Paul Harding (resigned 14 July 2022) Amy Franklin (appointed 1 April 2022) Glyn Davies (appointed 30 May 2022) Christopher Bingham (appointed 21 September 2022) Natalia Collins (appointed 15 December 2022, resigned 20 March 2023) - Jennie Cummings Knight MA, MBACP, PGCE, FHEA (resigned 13 October 2022) Company registered number 04675599 Charity registered number 1097115 Registered office 35b Cremer Street Sheringham Norfolk NR26 8DZ Centre Manager Anneliese Maerz Accountants MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ

Page 1

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

The Trustees present their annual report together with the financial statements of the charity for the year 1 April 2022 to 31 March 2023. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The aims, objectives and activities of the charity are reviewed regularly. This review looks at achievements and outcomes in the period 1 April 2022 to 31 March 2023, at the success of each activity and the benefits brought to older people in North Norfolk. Guidance on public benefit provided by the Charity Commission has been used to review our aims and objectives and in planning our future activities. All our services are available to people in the central part of the North Norfolk District Council area.

The charity’s objectives, set out in our Articles of Association, are to promote the wellbeing of older people in and around North Norfolk by:

b. Activities undertaken to achieve objectives

The main areas of activity aimed at achieving our objectives are:

  1. Day Centre Hub Day and half day service which can include a freshly prepared home cooked lunch and a wide range of enjoyable, stimulating activities for customers.

2. Meals on Heels

The provision of high quality, hot and cold, nutritionally balanced meals prepared and cooked at the Day Centre and delivered to customers at home.

  1. Bathing and personal care. A specially equipped bathroom with bath and shower facilities. Fully qualified and vetted staff provide support and assistance as necessary.

  2. Laundry service

A fast turn round for clothing, bed linen and towels using Day Centre facilities.

Page 2

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

5. Limited Home Visits

Linked to Meals on Heels, generally a short wellbeing check for more vulnerable customers.

  1. Intergenerational Work Older and younger people working together gain an increased respect for each other. Links with Gresham’s School and Paston College have continued to develop throughout the year. The students interact with our clientele providing social contact, some help with technology as well as involving themselves in organised activities such as art, crafting, quizzes and gently active games. Paston College students preparing for a career in the Care sector can gain and document valuable experience and contribute to the positive environment the Day Centre offers.

The focus of our work for this year has been:

Continued improvement of the environment and services the Day Centre offers.

Ensuring our Meals on Heels service provides high quality meals and value for money.

Further developing staff expertise and skills in the care of older people in a Day Centre setting, including deeper knowledge and understanding of the support those with dementia require.

Expanding and improving our network with relevant statutory and charity sector organisations to increase awareness of Age Concern North Norfolk.

We have also been working on:

Improving publicity, including web presence and use of printed media

Further improvement of our offer to customers thereby improving uptake of our day and other services

To provide support for carers

To work more closely with Dementia Friendly Groups and to work more closely with the Council (Integrated Care) in the area

Driving down costs without damaging the quality of our services

c. Main activities undertaken to further the charity's purposes for the public benefit

Our activities further the charity’s purposes for the public benefit. When older people are cared for, with the provision of the range of services that we offer at Age Concern North Norfolk, there is a much wider impact on health services and family and social networks. The dangers of isolation and loneliness are minimised and there is a sense of community cohesion.

Page 3

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance

a. Review of activities

1. Business Plan

The current Business Plan, adopted at the June 2021 AGM, expires on 31 March 2024.

The basis of the plan is the charity will offer three levels of service:

Level 1 - A service which acknowledges that the over 50s of today (future service users) are increasingly more active and looking for services that are geared towards maintaining their health, wellbeing and independent lifestyle, thereby preventing them from being admitted into long term care placements.

Level 2 - A more holistic approach to day services/opportunities to address issues other than health/disability which may have an impact on well-being. This service will aim to support more independent service users who may be isolated and need more inclusion and interaction. This will involve providing support, information, advice, meals, etc. This will include guidance in health and wellbeing and opportunities for therapies, group activities, education and information sessions.

Level 3 - Services for older people who require support as a result of their physical or mental difficulties. These services will provide support to carers in the form of daily respite relieving them from their intense caring role. Each client will have their care and activities tailor made to meet their individual needs.

2. Premises

Successful grant applications have enabled planned refurbishment and more urgent repair of the Day Centre to be achieved.

Improved heating and hot water system

Assessment of the main boiler following a breakdown, and the deteriorating performance of the heating system in early autumn, prompted our decision to bring forward the improvement and complete overhaul of the system. Work was completed in early October. Some initial problems were successfully resolved and there is a substantial improvement to the comfort of the building.

Internal Doors

The replacement of doors throughout the building, including specially manufactured fire doors, has been progressed during the year achieving improved safety and appearance.

Computer and Phone Systems

The new systems have significantly improved efficiency, eased administration and the ability to respond quickly to enquiries. Support contracts have ensured staff were able to rapidly master these systems, contributing to a favourable and business-like impression of the charity.

Other works

General repairs

Remedial and re-decoration work to the kitchen and bathroom ceilings has been completed.

Redecoration of the lobby connecting the Day Centre main room, toilets and offices has continued the theme of the main room. The use of colour and new doors provides customers with impaired vision or dealing with the effects of dementia a better appreciation of distance and perspective.

Kitchen

The kitchen is a key facility. Replacement of small appliances and equipment have been made as these items reached the end of useful life. It has also been necessary to replace the commercial dishwasher and replace filter panels in the main extractor. Scheduled hygiene inspection of the kitchen by NNDC has resulted in a

Page 4

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

continued 5* rating.

Manager’s Office

The work needed to fully re-purpose this room as an office has not been possible this year.

External Building Work

Failed/failing render on the eastern boundary wall has been removed. The wall itself is sound and the passageway is safe. The use of the limited space around the Day Centre is being reconsidered. A full building survey was commissioned including a drone camera survey of the roof. Generally, the building is in good order for its age and construction. A continuing programme of normal preventative maintenance was recommended.

DAY SERVICES

Introduction

The charity provides high quality day care for older people funded either through personal care budgets or by customers self-funding.

Under the leadership of Anneliese Maerz, the Day Centre Manager, our well-motivated and well-trained staff team have created a welcoming Day Centre offering a warm, comfortable and caring environment with a wide range of stimulating activities, high quality homecooked meals with refreshments throughout the day. This is further enhanced by the Meals on Heels service which reaches into the wider community and made possible by the excellent volunteer delivery team. The hard work and dedication of staff and volunteers has created an enviable reputation, and this is reflected in the continuing growth in demand for our services.

Networking

With this carefully created reputation and the wide-ranging networking conducted by Anneliese’s knowledge of the charity has been significantly improved and is also an important factor contributing to increased customer numbers. The following illustrates the range of organisations with which regular contact is maintained:

Meeting Type Organisers Dates/frequency
Social Prescribing NNDC Weekly online, last in the
month isFace toface
Norfolk Care Association – Day
Services Subgroup		 NorCA Quarterly online plus AGMs
Healthier Sheringham Cllr Liz Withington Monthly
Warm Spaces Cllr Liz Withington 3/10/22,02/02/23
Networking day for
organisations providing
PracticalSupport		 Healthier Sheringham 24/10/22
Community Manager
interview panel member		 The Salvation Army 01/11/22
Whole day visit of Jenna
Barwell CommunityConnector		 NNDC 26/10/22
Networking day for
organisations providing social
support		 Healthier Sheringham 07/11/22
Cost of Living meeting with
Anglia Water and ways to help
vulnerable people		 Anglian Water 11/11/22
Market Position Statement
Review		 NCC 18/11/22
Meeting with commissioner for
Day Services		 NCC 19/12/22
Sheringham Dementia Friendly
Community
Engagement Day		 SDFC 21/01/23
Brokerage referral process for
day care		 NCC 16/02/23
Sheringham Helps Day at The
Lighthouse		 Healthier Sheringham 18/02/23
Opening of The Salvation Army
Food Club		 TSA 23/02/23
Volunteer Recruitment Day Merchant Place,Cromer 15/03/23

Page 5

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

In addition, contact is maintained with the Parish Nurse of The Salvation Army, Norfolk Police, the Living Well Officer for Community Health, Norfolk Older People’s Strategic Partnership, Carers Matter Norfolk, NCC Community Learning Programme, NCC Creative Art and Wellbeing programme, the Dementia Nurse at Sheringham Medical Centre and Foodshare.

Use of Day Centre Services

2022/23 2021/22 2020/21 2019/20 2018/19 2017/18 2016/17
Full days 1,340 777 ND 410 591 ND ND
Half days 293 212 205 211 427 554 ND
Meals on Heels 4,460 3,875 1,613 421 369 352 204
Centre meals 2,032 281 ND ND ND ND ND
Baths 267 111 34 183 94 103 155
Laundy 7# 24 ND ND ND ND ND

Notes

ND - No data or service not active. # - Tumble dryer breakdown has limited the provision of service. Commercial quality replacement machine in course of supply

Activities

Facilities at the Day Centre have been enhanced with the purchase of a Portable Mobii Unit, usually referred to as the Magic Table, an interactive projection device which provides games puzzles and competitions. The device can project onto the floor, table-top, wall or other surfaces, used individually or in group activities. The charity is pleased to be the first in North Norfolk to introduce this technology to a Day Centre thanks to funding from the Poors and Ploughlet Trust (a Sheringham Charitable Trust), RC Snelling Trust, Norfolk Community Fund and NNDC Arts and Culture Fund.

Another first for the charity is the acquisition of a lifelike robotic tabby cat named Tabitha. The interactive robot pet has proved very popular and comes close to providing the proven soothing effect of domestic and other animals. However, our activity programme has included visits to the Day Centre from miniature Donkeys, Owls, Guinea Pigs and individual pet dogs and cats.

Other activities this year have included musical entertainment from Sheringham Ukulele Players, soloists playing a variety of instruments and singing sessions led by staff. A strong art group has developed and practical craft sessions including flower arranging and sewing continue to be popular. All staff members and some of our volunteers are responsible for producing the varied and engaging programme enjoyed throughout the year, which included many highlights, not least the welcome booking of an Ice Cream van for a very hot afternoon in July.

3. Staffing and training

Staffing

Staff levels have been increased over the year to meet the increased number of customers and significantly increased number of meals served. The staff comprises:

Centre Manager

Anneliese Maerz

Office Manager

Alison Craske

Page 6

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Senior Care Workers

Rebecca Lipyeat Jennifer Smith

Support Workers

Molly Billman Ann Harrington Susie Lee Karen Mallet

Chef

Lynn Reid

Kitchen Assistant/Relief Support Worker Belinda Watts

Cleaner

Lyudmyla Birtwell

Volunteers

Kim Bingham Bob Brand Sue Churchyard Graham Colombe Angela Cooper Susan Frazer Ross Hadden Anthony Hyde Christine Money Sarah Rankin Sue Rosser June Silcock Elisabeth Williams

Inhouse Training

Staff

All staff undertake programmed mandatory continuation training and training relevant to their role to maintain individual skills and ensure current good practice is used. Staff training is supervised by the Centre Manager and the charity has contracted iHASCO to provide on-line training. Training is provided in the following subjects:

Fire Awareness COSHH Infection Prevention and Control First Aid RIDDOR Health and Safety Essentials Food Allergy Awareness Data Protection GDPR Food Safety Hygiene Safeguarding Adults Risk Assessment Moving and Handling People

Page 7

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Medication awareness Dementia Awareness Deaf Awareness Equality and Diversity First Aid Appointed Person Level 2 Dementia Lone Working CPR/Defibrillator Training

This training system can also be utilised by Volunteers and Trustees.

Centre Manager Training and Conferences attended

Title of training/conferences Organisers Date
The Secrets of Effective Teams NorCA 30/05/22
Shapingthe Market NNC 06/06/22
Workshopon Social Care PayFramework NorCA 09/06/22
Dementia Open Forum UEA 30/6/22,24/11/22
Talk to Nurses at Sheringham Surgery The Surgery 27/07/22
Care Qualityfor all Providers NCC 02/08/22
Market Position Statement Webinar NCC 07/10/22
Talk to students at Paston College Paston College 17/10/22
CoopCommunityFund Webinar Coop 20/10/22
Norfolk Health and Wellbeing Partnership
Thematic Workshopon Ageing		 NNDC 31/10/22
Cost of LivingSummit NNDC 03/11/22
Food Aid and Distribution 24/11/22
Shapingthe Market;Workforce and Skills NCC 06/12/22
Coop Community Fund meeting with other
sponsoredprojects		 Coop Community Fund 08/12/22
Invitation for professionals to view new
home in Holt		 The Home 18/01/23
Zellar
Webinar
on
being
Green
and
Sustainable in our business		 Zellar/Coop Bank 01/03/23
Tips and Tricks for Stretchingthe Budget In Kind Direct 23/03/23

Page 8

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Trustee Training Record

Whilst our Trustees are from an experienced and professional background, it is recognised that the acquisition of further knowledge in this field is always beneficial. A local Law Firm provides free access to a series of seminars on a regular basis.

Trustees also have access to resources produced by the National Council for Voluntary Organisations (NVCO).

b. Investment policy and performance

We are a small charity and do not have an active investment policy at the present time. Funds not required for working capital are held on a deposit account.

Financial review

a. Overview

The charity's finances are stable.

Total income for the year rose from £229,644 to £268,971. Generally, our income from charitable activities has continued to improve following recovery from the effects of the Covid-19 Pandemic. However, the current financial climate has presented further unanticipated and potentially longer-term problems whilst creating an increased demand for our services.

Despite these factors income from donations and grants has remained reasonably strong this year with £123,843 from donations (including legacies) and £38,650 from grants.

The net surplus for the year was £36,838.

The charity's balance sheet shows an increase in net current assets from £149,801 to £188,872 and total funds as at 31 March 2023 were £325,372 of which £285,592 are unrestricted and £39,780 restricted.

b. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to remain operational for the foreseeable future. Consequently, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Our income comes from sales of our day and related services to both Social Services and self-funding clients and from grants and donations. Income remains a challenging issue but we have expanded our clientele considerably. We are still reliant on grants to balance income and expenditure.

Page 9

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

c. Reserves policy

The Trustees have designated £4,280 to cover redundancy costs and £30,000 being an estimate of four month's running costs as contingency against existing grant funding applications proving unsuccessful. In the light of recent significant increases in costs any necessary revisions to these figures will be considered early in the new financial year. A further £5,000 has been designated as contingency against unforeseen maintenance costs.

As at 31 March 2023, the charity had "free reserves", being unrestricted funds which have not been designated and are not represented by fixed assets, of £109,812 (2022: £57,676).

d. Material investments policy

In accordance with the Memorandum of Association the charity has the power to invest funds not immediately required for its own purposes in or upon such investments, securities or property of whatsoever nature and wherever situate as may be thought fit provided that the Board seek written professional advice, unless concluded that it is unnecessary or inappropriate to do so.

e. Principal risks and uncertainties

The major risks to which the charity is exposed, as identified by the Trustees, have been reviewed and systems have been established to mitigate these risks.

Structure, governance and management

a. Constitution

Age Concern North Norfolk is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 30 January 2003.

The charity is constituted under a Memorandum of Association dated 30 January 2003 and is a registered charity number 1097115.

b. Methods of appointment or election of Trustees

The management of the charity is the responsibility of the Trustees who are elected and co opted under the terms of the Articles of Association. We have updated our Trustees Policy which includes the Induction Process and Trustee outline duties.

During the year Paul Harding resigned as Trustee due to changes in his personal circumstances.

Having completed their probationary period Amy Franklin and Glyn Davies have joined the Board of Trustees; Amy has taken on the role of Finance Trustee and Glyn the PR and Publicity role.

We are pleased to have recruited Christopher Bingham who has completed the induction and is currently within his probationary period. Natalia Collins also joined the Board in the year but subsequently resigned due to other commitments.

We continue to attempt to recruit suitable personnel who have the necessary expertise and human relations skills necessary for the task of helping to run a small charity. North Norfolk has a great many small and medium sized charities and trustees often have multiple commitments when they join Age Concern North Norfolk.

Page 10

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management (continued)

c. Organisational structure and decision-making policies

Age Concern North Norfolk is a Charitable Company Limited by guarantee, and the financial liability of the trustees, is limited to £1 each. This limitation applies only where the Trustees can be shown to have acted within the legal and regulatory framework.

The Charity is governed by a Board of Trustees, with the Centre Manager having operational responsibility for staff and services.

The role of the Board of Trustees (The Board) is defined by Charity Commission rules and our own Articles of Association. The Board is responsible for ensuring it has achievable and effective plans in place to govern, manage and deliver services and other activities. Trustees are recruited through open advertisement in local free papers and through word of mouth. All trustees are encouraged to undertake available training and to fully acquaint themselves with the Charity’s policies and procedures and with Charitable law and regulations.

We work with a network of organisations in the voluntary and statutory sectors to ensure the best outcomes for our target client group. We are part of the unincorporated association of the Assembly of Independent Age Concern and Age UK charities.

The Centre Manager has a 30 hour per week contract from 8 February 2021. There are currently 10 other part time staff (including the Office Manager, Senior Workers, Care Workers, Cooks and Cleaner) who are under the management of the Centre Manager.

The Board of Trustees consists of a variable number of volunteer Trustees including the Chair and Vice-Chair; the minimum is 3 Trustees.

The Board is responsible for all financial decisions made by the charity and oversees the Centre Manager in all tasks relating to the provision of services and the recruitment, training, management and welfare of staff.

Plans for future periods

Page 11

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Thanks

The Board of Trustees thank the Centre Manager, staff and volunteers of the Charity for their dedication and hard work over the year. This has resulted in the continuing growth in customers wanting to use our services and enabled the Charity to successfully meet its key purpose of improving the well-being of older people in the Sheringham area assisting with making later life a fulfilling and enjoyable experience.

We would also like to thank all those individuals and organisations who have provided services and support, often above and beyond their contracts.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................ Mark Danson-Hatcher Mik1I DensonHatcher areas

Date: 20 July 2023

Page 12

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2023

The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on its behalf by:

................................................ Mark Mark Danson-Hatcher L| Denson-Hatcheramen

Date: 20 July 2023

Page 13

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023

Independent Examiner's Report to the Trustees of Age Concern North Norfolk ('the charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2023.

Responsibilities and Basis of Report

As the Trustees of the charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charity 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 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, 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 accounts do not accord with those records; or

  3. the accounts 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 accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

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.

Page 14

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

Signed:

Dated: 21 July 2023

Mrs Alice Lynch BSc ACA DChA

MA Partners LLP 7 The Close Norwich Norfolk NR1 4DJ

Page 15

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
5
Total expenditure
Net (expenditure)/income
Transfers between funds
13
Net movement in funds before other
recognised gains/(losses)
Other recognised gains/(losses):
Losses on disposal of tangible fixed
assets
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2023
£
45,152
-
-
45,152
-
59,973
59,973
(14,821)
1,756
(13,065)
-
(13,065)
52,845
(13,065)
39,780		 Unrestricted
funds
2023
£
117,341
105,380
1,098
223,819
10,638
161,522
172,160
51,659
(1,756)
49,903
-
49,903
235,689
49,903
285,592		 Total
funds
2023
£
162,493
105,380
1,098
268,971
10,638
221,495
232,133
36,838
-
36,838
-
36,838
288,534
36,838
325,372		 Total
funds
2022
£
142,415
87,138
91
229,644
9,162
166,800
175,962
53,682
-
53,682
(2,257)
51,425
237,109
51,425
288,534

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 19 to 33 form part of these financial statements.

Page 16

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee) REGISTERED NUMBER: 04675599

BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
13
Unrestricted funds
13
Total funds		 923
194,367
195,290
(6,418)		 2023
£
136,500
136,500
188,872
325,372
325,372
39,780
285,592
325,372		 1,628
154,730
156,358
(6,557)		 2022
£
138,733
138,733
149,801
288,534
288,534
52,845
235,689
288,534

The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

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

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

Page 17

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee) REGISTERED NUMBER: 04675599

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2023

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

| ................................................ Mark Danson-Hatcher MarkgallDanson-Hatcher

Date: 20 July 2023

The notes on pages 19 to 33 form part of these financial statements.

Page 18

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. General information

Age Concern North Norfolk is a company incorporated in England and Wales. The registered office and principal place of business is 35b Cremer Street, Sheringham, Norfolk, NR26 8DZ.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Age Concern North Norfolk ("the charity") meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Page 19

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. Accounting policies (continued)

2.3 Expenditure (continued)

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balance basis. The freehold property is not depreciated as the residual value is considered to be higher than the book value.

Depreciation is provided on the following basis:

Fixtures and fittings - 20%

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount of the asset at the date of disposal and are recognised in the Statement of Financial Activities.

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Page 20

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. Accounting policies (continued)

2.9 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.10 Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

Donations
Legacies
Grants
Total 2023
Total 2022		 Restricted
funds
2023
£
9,750
-
35,402
45,152
64,868		 Unrestricted
funds
2023
£
76,155
37,938
3,248
117,341
77,547		 Total
funds
2023
£
85,905
37,938
38,650
162,493
142,415		 Total
funds
2022
£
55,189
-
87,226
142,415

Page 21

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

4. Income from charitable activities

Income from charitable activities - Day Centre
Income from charitable activities - Other services
Total 2023
Total 2022		 Unrestricted
funds
2023
£
73,934
31,446
105,380
87,138		 Total
funds
2023
£
73,934
31,446
105,380
87,138		 Total
funds
2022
£
62,727
24,411
87,138

5. Analysis of expenditure on charitable activities

Summary by fund type

Promoting the wellbeing of older people
Total 2022		 Restricted
funds
2023
£
59,973
23,310		 Unrestricted
funds
2023
£
161,522
143,490		 Total
2023
£
221,495
166,800		 Total
2022
£
166,800

6. Analysis of expenditure by activities

Promoting the wellbeing of older people
Total 2022		 Activities
undertaken
directly
2023
£
151,382
110,624		 Support
costs
2023
£
70,113
56,176		 Total
funds
2023
£
221,495
166,800		 Total
funds
2022
£
166,800

Page 22

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Food
Agency staff
Travel and transport
Other direct costs		 Total
funds
2023
£
126,928
18,383
239
2,662
3,170
151,382		 Total
funds
2022
£
97,237
11,285
415
1,328
359
110,624

Analysis of support costs

Depreciation
Premises
General overheads
Other direct costs
Governance costs
7.
Independent examiner's remuneration
Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts
Fees payable to the charity's independent examiner in respect of:
All other services not included above		 Total
funds
2023
£
6,232
33,609
16,082
18
14,172
70,113
2023
£
1,980
11,449		 Total
funds
2022
£
4,783
17,873
17,469
-
16,051
56,176
2022
£
1,900
7,669

Page 23

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

8. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2023
£
125,614
212
1,102
126,928		 2022
£
96,420
97
720
97,237

The average number of persons employed by the charity during the year was as follows:

Manager
Support
Kitchen
Administrator
Cleaner		 2023
No.
1
6
2
1
1
11		 2022
No.
1
4
2
1
1
9

No employee received remuneration amounting to more than £60,000 in either year.

The total amount of employee benefits received by key management personnel for their services to the charity was £23,606 ( 2022 - £22,001 ).

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL) .

During the year ended 31 March 2023, no Trustee expenses have been incurred (2022 - £NIL) .

Page 24

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

10. Tangible fixed assets

Cost or valuation
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
Debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 Freehold
property
£
108,578
-
108,578
-
-
-
108,578
108,578		 Fixtures and
fittings
£
59,663
3,999
63,662
29,508
6,232
35,740
27,922
30,155
2023
£
31
-
892
923		 Fixtures and
fittings
£
59,663
3,999
63,662
29,508
6,232
35,740
27,922
30,155
2023
£
31
-
892
923		 Total
£
168,241
3,999
172,240
29,508
6,232
35,740
136,500
138,733
2022
£
832
49
747
923 1,628

11. Debtors

Page 25

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

12. Creditors: Amounts falling due within one year

Trade creditors
Accruals and deferred income		 2023
£
2,571
3,847
6,418		 2022
£
4,335
2,222
6,557

Page 26

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13. Statement of funds

Statement of funds - current year

Unrestricted
funds
Designated
funds
Redundancy
Maintenance
4 months
running costs
General funds
Unrestricted
funds
Total
Unrestricted
funds		 Balance at 1
April 2022
£
4,280
5,000
30,000
39,280
196,409
235,689		 Income
£
-
-
-
-
223,819
223,819		 Expenditure
£
-
-
-
-
(172,160)
(172,160)		 Transfers
in/out
£
-
-
-
-
(1,756)
(1,756)		 Gains/
(Losses)
£
-
-
-
-
-
-		 Balance at
31 March
2023
£
4,280
5,000
30,000
39,280
246,312
285,592

Page 27

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13. Statement of funds (continued)

Balance at
Balance at 1 Transfers Gains/ 31 March
April 2022 Income Expenditure in/out (Losses) 2023
£ £ £ £ £ £
Restricted
funds
Good
Companions
Lunch Club 2,000 - (2,000) - - -
Green Hall
Foundation 4,000 - (4,000) - - -
Independent
Age 230 - (193) - - 37
Mrs Smith &
Mount Trust 1,250 - (1,250) - - -
Norfolk County
Council ("NCC")
Infection
Control 3,486 (1,898) - - - 1,588
National Lottery
- Outreach 4,367 - (4,367) - - -
Francis
Winham
Foundation 636 6,000 (2,707) - - 3,929
Garfield
Weston 10,000 15,000 (25,000) - - -
Geoffrey
Watling Charity 295 - (231) - - 64
National Lottery
- Reaching Out,
Reaching Back 9,809 - (9,809) - - -
NCF -
Intergeneration
al Activity
Groups 7,882 - (223) - - 7,659
NCF - Norfolk
Household
Support Fund 2,500 - (4,186) 1,686 - -
NCF -
Response &
Recovery Fund 5,390 - (2,044) - - 3,346
NCF -
Connecting
Older People - 6,000 - - - 6,000

Page 28

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13. Statement of funds (continued)

Statement of funds - current year (continued)

Tesco Bags of
Help
Helen Hamlyn
Trust
National
Community
Fund
D C Moncrieff
Charitable Trust
- Lunch Club
The Robert
McAlpine
Foundation
Total of funds		 1,000
-
-
-
-
52,845
288,534		 Balance at 1
April 2022
£
-
3,000
8,300
750
8,000
45,152
268,971		 Income
£
(1,070)
-
-
-
(2,893)
(59,973)
(232,133)		 Expenditure
£
70
-
-
-
-
1,756
-		 Transfers
in/out
£
-
-
-
-
-
-
-		 Balance at
31 March
2023
£
-
3,000
8,300
750
5,107
39,780
325,372

Page 29

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13. Statement of funds (continued)

Statement of funds - prior year

Unrestricted
funds
Designated
funds
Redundancy
Maintenance
4 months
running costs
General funds
Unrestricted
funds
Total
Unrestricted
funds
Restricted
funds
Good
Companions
Lunch Club
Green Hall
Foundation
Independent
Age
Mrs Smith &
Mount Trust
Norfolk County
Council ("NCC")
Infection
Control
National Lottery
- Outreach		 Balance at
1 April 2021
£
4,280
5,000
30,000
39,280
179,042
218,322
2,000
4,000
635
1,250
476
2,500		 Income
£
-
-
-
-
164,776
164,776
-
-
-
-
13,115
-		 Expenditure
£
-
-
-
-
(152,652)
(152,652)
-
-
(405)
-
(10,105)
-		 Transfers
in/out
£
-
-
-
-
7,500
7,500
-
-
-
-
-
(2,500)		 Gains/
(Losses)
£
-
-
-
-
(2,257)
(2,257)
-
-
-
-
-
-		 Balance at
31 March
2022
£
4,280
5,000
30,000
39,280
196,409
235,689
2,000
4,000
230
1,250
3,486
-

Page 30

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13. Statement of funds (continued)

Statement of funds - prior year (continued)

Francis
Winham
Foundation
Garfield
Weston
Geoffrey
Watling Charity
National Lottery
- Reaching Out,
Reaching Back
NCF -
Intergeneration
al Activity
Groups
NCF - Norfolk
Household
Support Fund
NCF -
Response &
Recovery Fund
NCF -
Connecting
Older People
Tesco Bags of
Help
Helen Hamlyn
Trust
National
Community
Fund
D C Moncrieff
Charitable Trust
- Lunch Club
The Robert
McAlpine
Foundation		 Balance at
1 April 2021
£
7,926
-
-
-
-
-
-
-
-
-
-
-
-
18,787		 Income
£
-
6,000
10,000
1,500
-
9,809
7,944
2,500
8,000
2,500
2,500
-
-
63,868		 Expenditure
£
(3,559)
(5,364)
-
(1,205)
-
-
(62)
-
(2,610)
-
-
1,000
-
(22,310)		 Transfers
in/out
£
-
-
-
-
-
-
-
-
-
(2,500)
(2,500)
-
-
(7,500)		 Gains/
(Losses)
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2022
£
4,367
636
10,000
295
-
9,809
7,882
2,500
5,390
-
-
1,000
-
52,845

Page 31

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13. Statement of funds (continued)

Total of funds Balance at
1 April 2021
£
237,109		 Income
£
228,644		 Expenditure
£
(174,962)		 Transfers
in/out
£
-		 Gains/
(Losses)
£
(2,257)		 Balance at
31 March
2022
£
288,534

14. Summary of funds

Summary of funds - current year

Balance at
Balance at 1 Transfers 31 March
April 2022 Income Expenditure in/out 2023
£ £ £ £ £
Designated funds 39,280 - - - 39,280
General funds 196,409 223,819 (172,160) (1,756) 246,312
Restricted funds 52,845 45,152 (59,973) 1,756 39,780
288,534 268,971 (232,133) - 325,372
Summary of funds - prior year
Balance at
Balance at Transfers Gains/ 31 March
1 April 2021 Income Expenditure in/out (Losses) 2022
£ £ £ £ £ £
Designated
funds 39,280 - - - - 39,280
General funds 179,042 164,776 (152,652) 7,500 (2,257) 196,409
Restricted
funds 18,787 63,868 (22,310) (7,500) - 52,845
237,109 228,644 (174,962) - (2,257) 288,534

Page 32

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior year
Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
136,500
39,780
155,510
-
(6,418)
39,780
285,592
Restricted
funds
2022
Unrestricted
funds
2022
£
£
-
138,733
52,845
103,513
-
(6,557)
52,845
235,689		 Total
funds
2023
£
136,500
195,290
(6,418)
325,372
Total
funds
2022
£
138,733
156,358
(6,557)
288,534

16. Pension commitments

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

The pension cost charge represents contributions payable by the Charity to the fund and amounted to £1,102 ( 2022: £720 ). No amounts were payable to the fund at the balance sheet date.

17. Related party transactions

The charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the charity at 31 March 2023.

Page 33