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← Age Concern North Norfolk

2024-03-31-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 2024

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 2024

Trustees Mark Danson-Hatcher, Chair Amy Franklin, (Finance) Glyn Davies, (Publicity and PR) Christopher Bingham, (Major projects) Susan Rosser, (without portfolio) (appointed 20 July 2023) - Sally Anne McCracken, (without portfolio) (appointed 18 January 2024) 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 2024

The Trustees present their annual report together with the financial statements of the charity for the year 1 April 2023 to 31 March 2024. 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 2023 to 31 March 2024, 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.

3. Bathing and personal care

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

  1. 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 2024

Objectives and activities (continued)

5. Limited Home Visits

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

6. 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.

Initiating a major improvement to the kitchen.

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 2024

Achievements and performance

a. Review of activities

1. Business Plan

The current Business Plan, adopted at the June 2021 AGM, expired on 31 March 2024. Work on our new business plan is underway and remains focused on the provision of three levels of service detailed below. However the wider financial turmoil during the year has affected our planning.

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 Utility Area

The first phase of improvement to the service areas of the Day Centre has been completed. Increased demands in the kitchen for meal preparation and cooking necessitated periodic washing up generated throughout the day to be moved elsewhere. Increasing demand for laundry facilities needed more suitable and efficient facilities and appropriate facilities for storage of cleaning materials, equipment and the disposal of dirty water were much needed. A complete re-design and refit of the utility area, including commercial quality appliances, has provided these necessary improvements.

Internal Doors

The replacement of doors throughout the building, including specially manufactured fire doors, has been completed.

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. Plans for significant improvement of the kitchen have been made and much initial formal planning work completed. It has also been necessary to replace the commercial dishwasher and replace filter panels in the main extractor. Despite the increased pressure on the kitchen a 5* hygiene rating has been maintained.

Page 4

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

3. 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 have created a welcoming Day Centre offering a warm, comfortable and caring environment with a wide range of stimulating activities, high quality homecooked meals and 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.

a. Networking

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

Meeting Type Organisers
Social Prescribing NNDC
Norfolk Care Association – Day
Services Subgroup		 NorCA
Healthier Sheringham Cllr Liz Withington
Networking day for organisations
providing Practical Support		 Healthier Sheringham
Whole day visit Community Connector NNDC
Networking day for organisations
providing social support		 Healthier Sheringham
Cost of Living meeting with Anglia
Water and ways to help
vulnerablepeople		 Anglian Water
Market Position Statement
Review		 NCC
Meeting with NCC commissioner for Day
Services		 NCC
Sheringham Dementia Friendly
Community Engagement Day		 SDFC
Brokerage referral process for day care NCC
Sheringham Helps Day at The
Lighthouse		 Healthier Sheringham
Dementia Open Forum UEA

Page 5

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

Use of Day Centre Services

2023/24 2022/23 2021/22 2020/21 2019/20 2018/19 2017/18
Full days 1,807 1,340 777 ND 410 591 ND
Half days 427 293 212 205 211 427 554
Meals on Heels 5,564 4,460 3,875 1,613 421 369 352
Centre meals 2,926 2,032 281 ND ND ND ND
Baths 389 267 111 34 183 94 103
Laundy 51 7# 24 ND ND ND ND

Notes

ND - No data or service not active. # - Tumble dryer breakdown has limited the provision of service.

b. Activities

The charity prides itself on the quality and variety of activities available at the Day Centre and, whenever possible, enjoyable excursions. During the summer three boat trips on The River Bure enabled most Day Centre customers to experience and for some revisit the natural beauty of the Broads National Park. Activities at the Day Centre have maintained singing and music sessions provided by a number of local soloists and groups as well as staff. Similarly art sessions led by a visiting tutor, staff and volunteers remain popular as do the seasonally themed craft sessions. The activity programme has seen the addition of a Victorian Magic Show, a performance by Sheringham Morris Dancers, fortnightly health and wellness sessions including hand massages and music and movement therapy.

The well-established pet therapy programme involved visiting alpacas, dogs, guinea pigs and owls. A second ‘robocat’ has been recruited to ease Tabatha’s workload.

c. 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

Senior Care Workers

Rebecca Lipyeat Jennifer Smith

Support Workers

Molly Billman Susan Frazer Brenda Bywater Ann Harrington Kerry Hogan Karen Mallet

Chef

Lynn Reid

Page 6

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

Kitchen Assistant

Paul Kavanagh

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

d. 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 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.

Page 7

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

Centre Manager Training and Conferences attended:

Title of training/conferences Organisers Date
The Cost of Living impact on the Voluntary
Sector; How Norfolk Compares		 New Philanthropy
Capital		 27/4/23
Positivi-tea Public Day NNC 18/5/23
MCA/DOLS training Lynda Clayden 25/5/23
Dementia Open Forum UEA 4/6/23
Webinar on Carer FriendlyTick Award Carers Matter 8/6/23
Dementia Open Forum; Treating Depression
in Dementia		 UEA 22/6/23
Market Position Statement Webinar NCC 7/10/23
CommunityServices Review NCC 21/7/23
Volunteer Event, Sheringham Golf Club Liz Withington 14/9/23
Fee Up-lift meeting NCC 15/9/23
Beyond Grant Funding; Diverse models for
VCSEs		 Good Finance 19/9/23
Shapingthe Market; IT support NCC 3/8/23
Meetingwith Duncan Baker MP DB 22/9/23
Importance of Hydration NCC 3/1023
Self-Assessment NCC 17/10/23
Dementia Open Forum;Dementia and driving UEA 26/23
In-trend CommissioningFramework NCC 1/11/23
Care Provider Event Norfolk and Suffolk
Care Support		 14/11/23
StrengtheningCommunities NCC 6/12/23
Brain Injuryand Care Pathways Headway 12/11/23
Dementia Open Forum Equal Opportunity
and Social Prescribing for people with
dementia		 UEA 25/1/24
Networking Day for organisations providing
Practical Support		 Healthier Sheringham 17/2/24

Page 8

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

Trustee Training Record

Whilst our Trustees have wide experience and professional backgrounds, it is recognised that developing further knowledge in this field is always beneficial. We regularly utilise the free seminars specific to the charities sector provided by a local law firm. 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 Trustees of Age Concern North Norfolk had expected that 2023/24 would be a difficult year for funding. Our most significant costs continue to be insurance, necessary accounting and audit services, utilities, food costs (for delivery of the lunch service) and staff wages (noting that we continue to use volunteers where possible and staff wages are not excessive).

Our income continues from two key avenues; grants generated from the generous trusts and foundations who continue to support our work, and income from business activities which are the subsidised charges asked of users of the centre. The former intended to keep the latter as low as possible.

Trustees were clear that income and expenditure for the capital kitchen / utility upgrade would be separate from any income generated for revenue costs.

Many charities are seeing a reduction of income from trusts and foundations as those organisations have seen their investment incomes decrease due to economic uncertainties, leading to smaller grant budgets, and there is increased competition for those budgets.

Despite these challenges, the charity's financial results for the year ended 31 March 2024 were reasonable. We continue to spend our restricted funds as required, carrying fewer over into the 2024/25 financial year. This has included progress on the kitchen / utility room update.

Trusts and foundation income did decrease, as expected, but with increased custom at the centre and in the community, income from charitable activities increased.

Expenditure was broadly in-line with budget, other than food costs which increased even beyond the additional budget we put in place. At 31 March 2024 the charity had funds of £312,978 (including £145,194 in fixed assets), having used approximately £12,000 of our reserves to support income in the year. Crucially for us, the charity appointed our first fundraiser at the centre, who will work to diversify our income channels to better prepare us for the future.

Page 9

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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.

c. Reserves policy

The Trustees have designated £85,700 to cover redundancy and four months running costs as contingency against existing grant funding applications proving unsuccessful.

On 31 March 2024, the charity had "free reserves", being unrestricted funds which have not been designated and are not represented by fixed assets, of £62,865 ( 2023: £109,812 ).

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.

We are delighted to have appointed Susan Rosser and Sally-Ann McCracken to the Board.of Trustees in the year.

Page 10

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management (continued)

We continue to attempt to recruit suitable personnel who have the necessary expertise and human relations skills appropriate for the task of helping to run a small charity. North Norfolk has a large number of small and medium- sized charities consequently demand for suitable trustees is high and recruitment remains a challenge.

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 Day 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.

There are currently 10 part time staff (including the Office Manager, Senior Workers, Care Workers, Cooks and Cleaner) who are under the management of the Day Centre Manager.

The Board of Trustees consists of a variable number of volunteer Trustees. 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 IA Company Limited by Guarantèal TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDEO 31 MARCH 2024 Thanks The Board of Trustees thank the Centre Manager, staff and volunteers of the charity for their dedication and hard wort( over the year. This has resulted in the continuing growth in customers wanting to use our services and ènabled the charity lo su¢¢es$fully meet its key purpose of improving the well-being of older people in the Sheringh8m grea assisting wth fnaking later life a fulfilling and enjoyable expgri8n¢e. We would also like lo thank all those individuals and organisations who have provided services and support, often above and beyond their conlracls. Approved by order of the members of the board of Trustees and signed on their bohalf by. Mark Danson-Hatcher D8te.' 18 July 2024 Page 12

AGE CONCERN NORTH NORFOLK (A Company Llmlt•d by Guarant¢•} STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The Trustees (who are also the d1￿clOr$ of the charity for the purposes of company lawl are responsible for preparing the Trustees, Report and the financial 51atemenls in accordan￿ with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi￿1. Company law requires the Trustees to prepare financial statements for each financial year. Under cornpany law, thg Trustg9s must not approve the financial statements unless thay ar8 satisfiad that thay giv8 a trug and fair view of the slate of affairs of the charity and of its incoming resources and application of resouT¢es, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consisten￿Y', observe the methods and principles of the Charities SORP IFRS 1021., make judgements and accounting eslimales that are Teasonable and prudent., slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject lo any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless il is inappropriate to presume that the charity will continue in business. Thé Trust88s are r8sponsibl8 for keeping adequate accounting records that are SLJffici6nt to show and èxplain the ¢harily's transactions and disclose with reasonable accuracy at any lim& thè financial pos((ion of the charity and enable them to ensure that the financial slalemenls comply with the Companies Act 2006. They are also sponsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraild and other irregularities. Approved by order of the members of the board of Twstees and signed on ils ￿half by: rk Danson41atcher Dale.. 18 July 2024 Page 13

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024

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 2024.

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 2024

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: 23 July 2024

Alice Lynch BSc FCA 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 2024

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
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2024
£
42,325
-
-
42,325
-
47,172
47,172
(4,847)
(15,714)
(20,561)
39,780
(20,561)
19,219		 Unrestricted
funds
2024
£
54,438
150,328
3,064
207,830
11,056
204,321
215,377
(7,547)
15,714
8,167
285,592
8,167
293,759		 Total
funds
2024
£
96,763
150,328
3,064
250,155
11,056
251,493
262,549
(12,394)
-
(12,394)
325,372
(12,394)
312,978		 Total
funds
2023
£
162,493
105,380
1,098
268,971
10,638
221,495
232,133
36,838
-
36,838
288,534
36,838
325,372

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 2024

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		 2,362
173,045
175,407
(7,623)		 2024
£
145,194
145,194
167,784
312,978
312,978
19,219
293,759
312,978		 923
194,367
195,290
(6,418)		 2023
£
136,500
136,500
188,872
325,372
325,372
39,780
285,592
325,372

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 Guarantse} REGISTERED NUMBER: 04675599 BALANCE SHEET ICONTINUEDI AS AT 31 MARCH 2024 The financial slalements were approved and aulhorised for issue by the Trustees and signed on their beha￿ by.. Ma Danson+latcher Date.. 18 July 2024 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 2024

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 2024

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 2024

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 2024
Total 2023		 Restricted
funds
2024
£
1,025
-
41,300
42,325
45,152		 Unrestricted
funds
2024
£
16,838
-
37,600
54,438
117,341		 Total
funds
2024
£
17,863
-
78,900
96,763
162,493		 Total
funds
2023
£
85,905
37,938
38,650
162,493

Page 21

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

4. Income from charitable activities

Income from charitable activities - Day Centre
Income from charitable activities - Other services
Total 2024
Total 2023		 Unrestricted
funds
2024
£
137,145
13,183
150,328
105,380		 Total
funds
2024
£
137,145
13,183
150,328
105,380		 Total
funds
2023
£
91,976
13,404
105,380

5. Analysis of expenditure on charitable activities

Summary by fund type

Promoting the wellbeing of older people
Total 2023		 Restricted
funds
2024
£
47,172
59,973		 Unrestricted
funds
2024
£
204,321
161,522		 Total
2024
£
251,493
221,495		 Total
2023
£
221,495

6. Analysis of expenditure by activities

Promoting the wellbeing of older people
Total 2023		 Activities
undertaken
directly
2024
£
180,301
151,382		 Support
costs
2024
£
71,192
70,113		 Total
funds
2024
£
251,493
221,495		 Total
funds
2023
£
221,495

Page 22

AGE CONCERN NORTH NORFOLK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Food
Travel and transport
Agency staff
Other direct costs		 Total
funds
2024
£
150,388
26,096
3,492
214
111
180,301		 Total
funds
2023
£
126,928
18,383
2,662
239
3,170
151,382

Analysis of support costs

Premises
General overheads
Governance costs
Depreciation
Other support costs		 Total
funds
2024
£
31,792
19,518
12,862
7,020
-
71,192		 Total
funds
2023
£
33,609
16,082
14,172
6,232
18
70,113

7. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £3,000 (2023 - £1,980) , and fees for payroll, bookkeeping, management accounts and company secretarial assistance of £9,118 ( 2023 - £11,449 ).

Page 23

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

8. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2024
£
147,402
1,510
1,476
150,388		 2023
£
125,614
212
1,102
126,928

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

Manager
Support
Kitchen
Administrator
Cleaner		 2024
No.
1
7
2
1
1
12		 2023
No.
1
6
2
1
1
11

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 £25,745 ( 2023 - £2 3,606).

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) .

During the year ended 31 March 2024, no Trustee expenses have been incurred (2023 - £NIL) .

Page 24

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

10. Tangible fixed assets

Cost or valuation
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
Debtors
Due within one year
Trade debtors
Prepayments and accrued income		 Freehold
property
£
108,578
-
108,578
-
-
-
108,578
108,578		 Fixtures and
fittings
£
63,662
15,714
79,376
35,740
7,020
42,760
36,616
27,922
2024
£
1,343
1,019
2,362		 Fixtures and
fittings
£
63,662
15,714
79,376
35,740
7,020
42,760
36,616
27,922
2024
£
1,343
1,019
2,362		 Total
£
172,240
15,714
187,954
35,740
7,020
42,760
145,194
136,500
2023
£
31
892
2,362 923

11. Debtors

Page 25

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

12. Creditors: Amounts falling due within one year

Trade creditors
Accruals and deferred income		 2024
£
1,951
5,672
7,623		 2023
£
2,571
3,847
6,418

Page 26

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 2023
£
4,280
5,000
30,000
39,280
246,312
285,592		 Income
£
-
-
-
-
207,830
207,830		 Expenditure
£
-
-
-
-
(215,377)
(215,377)		 Transfers
in/out
£
-
-
46,420
46,420
(30,706)
15,714		 Balance at
31 March
2024
£
4,280
5,000
76,420
85,700
208,059
293,759

Page 27

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

13. Statement of funds (continued)

Restricted funds
N C C Infection Control
Independent Age
Geoffrey Watling Charity
NCF - Response & Recovery
Fund
NCF - Connecting Older
People
NCF - Intergenerational
Activity Groups
The Robert McAlpine
Foundation
Helen Hamlyn Trust
D C Moncrieff Charitable Trust
- note 1
Magic Little Grants - note 1
Albert Hunt - note 2
The Doyly Carte - note 2
F W Foundation - note 1
Anton Jurgens Charitable
Trust - note 1
HDH Wills - note 2
Mr and Mrs Philip Rackham
Charitable Trust
Co-op Supermarket appeal -
note 1
Kitchen Refurbishment - note
3
Total of funds		 Balance at 1
April 2023
£
1,588
37
64
3,346
6,000
7,659
5,107
3,000
750
-
-
-
3,929
-
-
-
-
8,300
39,780
325,372		 Income
£
-
-
-
-
-
-
-
-
-
500
2,000
1,600
10,000
2,000
1,000
500
1,025
23,700
42,325
250,155		 Expenditure
£
(1,588)
(37)
(64)
(3,346)
(6,000)
(7,659)
(5,107)
(3,000)
(750)
(500)
(2,000)
(254)
(8,049)
-
-
-
-
(8,818)
(47,172)
(262,549)		 Transfers
in/out
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(15,714)
(15,714)
-		 Balance at
31 March
2024
£
-
-
-
-
-
-
-
-
-
-
-
1,346
5,880
2,000
1,000
500
1,025
7,468
19,219
312,978

Page 28

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

13. Statement of funds (continued)

Note 1 - restricted for food purhases / lunch club. Note 2 - restricted for boat trip / activities. Note 3 - funding for the refurbishment of the kitchen area of the Day Centre has been received from the National Community Fund, McAlpine Foundation, Elsie Pilkington Charitable Trust, Geoffrey Watling Charity, R C Snelling Charitable Trust, Charles Littlewood Hill Trust and The Clan Trust.

Page 29

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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		 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)		 Balance at
31 March
2023
£
4,280
5,000
30,000
39,280
246,312
285,592

Page 30

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

13. Statement of funds (continued)

Restricted funds
N C C Infection Control
Independent Age
Geoffrey Watling Charity
Francis Winham Foundation
NCF - Response & Recovery
Fund
NCF - Connecting Older
People
NCF - Intergenerational
Activity Groups
The Robert McAlpine
Foundation
Helen Hamlyn Trust
D C Moncrieff Charitable Trust
- note 1
Magic Little Grants - note 1
Albert Hunt - note 2
The Doyly Carte - note 2
F W Foundation - note 1
Anton Jurgens Charitable
Trust - note 1
HDH Wills - note 2
Mr and Mrs Philip Rackham
Charitable Trust
Co-op Supermarket appeal -
note 1
Kitchen Refurbishment - note
3
Total of funds		 Balance at
1 April 2022
£
2,000
4,000
230
1,250
3,486
4,367
636
10,000
295
9,809
7,882
2,500
5,390
-
1,000
-
-
-
-
52,845
288,534		 Income
£
-
-
-
-
(1,898)
-
6,000
15,000
-
-
-
-
-
6,000
-
3,000
8,300
750
8,000
45,152
268,971		 Expenditure
£
(2,000)
(4,000)
(193)
(1,250)
-
(4,367)
(2,707)
(25,000)
(231)
(9,809)
(223)
(4,186)
(2,044)
-
(1,070)
-
-
-
(2,893)
(59,973)
(232,133)		 Transfers
in/out
£
-
-
-
-
-
-
-
-
-
-
-
1,686
-
-
70
-
-
-
-
1,756
-		 Balance at
31 March
2023
£
-
-
37
-
1,588
-
3,929
-
64
-
7,659
-
3,346
6,000
-
3,000
8,300
750
5,107
39,780
325,372

Page 31

AGE CONCERN NORTH NORFOLK

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

14. Summary of funds

Summary of funds - current year

Balance at
Balance at 1 Transfers 31 March
April 2023 Income Expenditure in/out 2024
£ £ £ £ £
Designated funds 39,280 - - 46,420 85,700
General funds 246,312 207,830 (215,377) (30,706) 208,059
Restricted funds 39,780 42,325 (47,172) (15,714) 19,219
325,372 250,155 (262,549) - 312,978
Summary of funds - prior year
Balance at
Balance at Transfers 31 March
1 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

Page 32

(A Company Limited by Guarantee)

AGE CONCERN NORTH NORFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

15. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior period
Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
-
145,194
19,219
156,188
-
(7,623)
19,219
293,759
Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
136,500
39,780
155,510
-
(6,418)
39,780
285,592		 Total
funds
2024
£
145,194
175,407
(7,623)
312,978
Total
funds
2023
£
136,500
195,290
(6,418)
325,372

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 £1,476 ( 2023: £1,102 ). 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 2024.

Page 33