2022-03-31-accounts - Age UK Calderdale & Kirklees

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Report ofthe Trustees	1 to	8
Report ofthe Independent Auditors	9 to	12
Statement ofFinancial Activities	13
Balance Sheet	14
Cash Flow Statement	15
Notes to the Cash Flow Statement	16
Notes to the Financial Statements	17 to	30
Detailed Statement ofFinancial Activities	31 to	32

						31/3/22	31/3/21
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes	E	E	E	E
INCOME AND ENDOWMENTS		FROM
Donations and legacies				261,928	399,592	661,520	1,146,868
Charitable activities
Charitable activities				824,726		824,726	685,249
Other trading activities				91,789		91,789	56,770
Investment income				23		23	45
Total				1,178,466	399,592	1,578,058	1,888,932
EXPENDITURE ON
Raising funds				339		339	230
Charitable activities
Charitable activities				1,110,670	397,592	1,508,262	1,510,429
Total				1,111,009	397,592	1,508,601	1,510,659
NET INCOME				67,457	2,000	69,457	378,273
Other recognised gains/(losses)
Gains on revaluation	offixed assets						50,000
Net movement in funds				67,457	2,000	69,457	428,273
RECONCILIATION OF FUNDS
Total funds brought	forward			567,201	8,261	575,462	147,189
TOTAL FUNDS CARRIED FORWARD				634,658	10,261	644,919	575,462

			31/3/22	31/3/21
		Notes	f	f
FIXEDASSETS
Tangible assets		14	166,551	141,627
CURRENT ASSETS
Stocks		15	5,823	9,403
Debtors		16	208,472	90,589
Cash at bank and in hand			406,132	416,744
			620,427	516,736
CREDITORS
Amounts falling due within one year		17	(142,059)	(82,901)
NET CURRENT	ASSETS		478,368	433,835
TOTAL ASSETS LESS CURRENT LIABILITIES			644,919	575,462
NET ASSETS			644,919	575,462
FUNDS		20
Unrestricted funds:
General fund			509,658	442,201
Revaluation	fund		125,000	125,000
			634,658	567,201
Restricted funds			10,261	8,261
TOTAL FUNDS			644,919	575,462

				31/3/22	31/3/21
			Notes	E	f
Cash flows from operating	activities
Cash generated from operations				29,744	403,313
Net cash provided by operating activities				29,744	403,313
Cash flows from investing	activities
Purchase oftangible fixed	assets			(40,379)	(929)
Interest received				23	45
Net cash used in investing	activities			(40,356)	(884)
Cash flows from financing	activities
Loan repayments in year					(1,427)
Net cash provided by/(used	in) financing		activities		(1,427)
Change in cash and cash equivalents		in the
reporting period				(10,612)	401,002
Cash and cash equivalents	at the beginning
ofthe reporting period				416,744	15,742
Cash and cash equivalents	at the end	of
the reporting period				406,132	416,744

RECONCILIATION	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
			31/3/22	31/3/21
			f	f
Net income for the reporting		period (as per the Statement ofFinancial
Activities)			69,457	378,273
Adjustments for:
Depreciation charges			15,455	6,349
Loss on disposal offixed assets				148
Interest received			(23)	(45)
Decrease/(increase)	in stocks		3,580	(3,198)
(Increase)/decrease	in debtors		(117,8&3)	296,474
Increase/(decrease)	in creditors		59,158	(274,688)
Net cash provided	by operations		29,744	403,313
ANALYSIS OF CHANGES IN NET FUNDS
		At 1/4/21	Cash flow	At 31/3/22
		E	E	E
Net cash
Cash at bank and in hand		416,744	(10,612)	406,132
		416,744	(10,612)	406,132
Total		416,744	(10,612)	406,132

2.	DONATIONS AND LEGACIES	DONATIONS AND LEGACIES	DONATIONS AND LEGACIES
				31/3/22	31/3/21
				f	f
	Legacies			7,740	2,300
	Grants			653,780	1,144,568
				661,520	1,146,868
	Grants received, included		in the above, are as follows:
				31/3/22	31/3/21
				f	f
	Yorkshire Childrens	Centre			69,000
	Calderdale Council			118,461	143,490
	Locala			45,133	5,550
	Community Foundation			4,000	14,000
	Voluntary Action Calderdale				14,670
	Kirklees Council			59,177	31,800
	Age UK			87,457	162,281
	Calderdale CCG			207,228	316,092
	Macmillan Cancer Support			31,388	72,339
	Community Links			40,128	38,631
	Greater Huddersfield	Hospital Trust		25,716	25,716
	NHS England			26,695	73,638
	Morrisons				9,110
	HMRC - Job Retention Scheme			360	129,206
	National Lottery				30,053
	Others			8,037	8,992
				653,780	1,144,568
3.	OTHER TRADING ACTIVITIES
				31/3/22	31/3/21
				f	f
	Fundraising events			15,128	18,690
	Brokerage				225
	Business directory commission			4,107	3.237
	Locala Transport			71,954
	Sundry income				24,825
	Property rental income			600	9,793
				91,789	56,770

					31/3/22	31/3/21
					f	f
Deposit account interest					23	45
INCOME FROM CHARITABLE ACTIVITIES
					31/3/22	31/3/21
		Activity			f	f
Handyperson scheme		Charitable	activities		32,160	28,000
Mobility sales		Charitable	activities		57,464	25,270
Care service contracts		Charitable	activities		427,608	369,335
Shopping and cleaning
contracts		Charitable	activities		167,691	145,537
Handyperson contract		Charitable	activities		115,000	115,000
Footcare income		Charitable	activities		7,158	2,107
Step up program	income	Charitable	activities		7,564
MCST income		Charitable	activities		3,706
Sundry income		Charitable	activities		6,375
					824,726	685,249
RAISING FUNDS
Raising donations	and legacies
					31/3/22	31/3/21
					f	f
Fundraising costs					339	230
CHARITABLE ACTIVITIES COSTS
				Direct	Support
				Costs (see	costs (see
				note 8) f	note 9) f	Totals f
Charitable activities				1,501,782	6,480	1,508,262

DIRECT COSTS OF CHARITABLE ACTIVITIES	DIRECT COSTS OF CHARITABLE ACTIVITIES
		31/3/22	31/3/21
		E	f
Staff costs		1,005,033	1,019,046
Rates and water		2.323	1,345
Insurance		12,061	10,788
Light and heat		10,633	8,424
Telephone		20,641	21,593
Postage and stationery		9,409	6,069
Advertising		3,197	325
Sundries		1,733	1,718
Rent		67,785	75,370
Repairs and maintenance		12,749	16,576
Cleaning		1,014	671
Computer repairs and	maintenance	17,346	11,335
Photocopying costs		2,945	10,380
Vehicle and transport	costs	82,032	41,660
Activity costs		161,687	230,270
Meals for clients		16,307	34
Staff training and travel		24,464	12,278
Redundancy costs			17,635
Volunteer expenses		728	55
Bank charges and interest		2,777	2,724
Purchase ofmobility goods for resale		28,910	6,163
Professional fees		2,554	2,341
Depreciation		15,454	6,349
Loss on sale ofassets			148
		1,501,782	1,503,297

9.	SUPPORT	COSTS
	Charitable	activities

		31/3/22	31/3/21
		E	f
Auditors'	remuneration	6,480	6,300
Depreciation -owned assets		15,455	6,348
Deficit on	disposal offixed assets		148

STAFF	COSTS
		31/3/22	31/3/21
		E	E
Wages	and salaries	918,685	937,377
Social	security costs	58,634	54,094
Other	pension costs	27,714	27,575
		1,005,033	1,019,046

		31/3/22	31/3/21
Contracts and	projects	68	74
Administration	and support	6	6
Senior management		3	5
		77	85

		Unrestricted	Restricted	Total
		funds	funds	funds
		f	f	f
INCOME AND ENDOWMENTS	FROM
Donations and legacies		481,650	665,218	1,146,868
Charitable activities
Charitable activities		685,249		685,249
Other trading activities		55,785	985	56,770
Investment income		45		45
Total		1,222,729	666,203	1,888,932
EXPENDITURE ON
Raising funds		230		230
Charitable activities
Charitable activities		849,226	661,203	1,510,429
Total		849,456	661,203	1,510,659
NET INCOME		373,273	5,000	378,273
Other recognised gains/(losses)
Gains on revaluation offixed assets		50,000		50,000
Net movement in funds		423,273	5,000	428,273
RECONCILIATION OF FUNDS
Total funds brought forward		143,928	3,261	147,189
TOTAL FUNDS CARRIED FORWARD		567,201	8,261	575,462

TANGIBLE FIXED	ASSETS
				Fixtures
		Freehold	Plant and	and	Motor
		property E	machinery f	fittings E	vehicles f	Totals f
COST OR VALUATION
At 1st April 2021		125,000	52,596	100,978	12,000	290,574
Additions			5,954	1,600	32,825	40,379
At 31st March 2022		125,000	58,550	102,578	44,825	330,953
DEPRECIATION
At 1st April 2021			48,747	95,678	4,522	148,947
Charge for year			2,562	2,817	10,076	15,455
At 31st March 2022			51,309	98,495	14,598	164,402
NET BOOK VALUE
At 31st March 2022		125,000	7,241	4,083	30,227	166,551
At 31st March 2021		125,000	3,849	5,300	7,478	141,627
Cost or valuation	at 31st March 2022 is represented		by:
				Fixtures
		Freehold	Plant and	and	Motor
		property E	machinery f	fittings f	vehicles f	Totals f
Valuation in 2020		75,000				75,000
Valuation in 2021		50,000				50,000
Cost			58,550	102,578	44,825	205,953
		125,000	58,550	102,578	44,825	330,953

15.	STOCKS
					31/3/22	31/3/21
					f	f
	Stocks				5,823	9,403
16.	DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
					31/3/22	31/3/21
					f	f
	Trade debtors				170,383	69,829
	Bad debt provision				(3,468)	(3,500)
	VAT				2,012
	Prepayments	and accrued income			36,670	10,558
	Other debtors				2,875	13,702
					208,472	90,589
17.	CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
					31/3/22	31/3/21
					f	f
	Trade creditors				43,275	18,001
	Social security	and other		taxes	14,533	13,358
	VAT					2,771
	Credit card				4,249	3,618
	Sundry creditors					211
	Pension fund	control			4,480	4,338
	Accruals				45,427	35,528
	Deferred Income				30,095	5,076
					142,059	82,901

	31/3/22	31/3/21
	f	f
Within one year	33,002	55,476
Between one and five years	48,193	81,195
	81,195	136,671

19.	ANALYSIS O	F NET ASSETS BETWEEN F	UNDS
					31/3/22	31/3/21
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			f	f	f	E
	Fixed assets		166,551		166,551	141,627
	Current assets		610,166	10,261	620,427	516,736
	Current liabilities		(142,059)		(142,059)	(82,901)
			634,658	10,261	644,919	575,462
20.	MOVEMENT	IN FUNDS
					Net
					movement	At
				At 1/4/21	in funds	31/3/22
				E	f	f
	Unrestricted	funds
	General fund			442,201	67,457	509,658
	Revaluation	fund		125,000		125,000
				567,201	67,457	634,658
	Restricted funds
	Befriending			5,000		5,000
	Fuel Poverty	Fund		2,046		2,046
	Holidays for	Older People		960		960
	Macmillan			255		255
	Extreme Weather				2,000	2,000
				8,261	2,000	10,261
	TOTAL FUNDS			575,462	69,457	644,919

					Incoming	Resources	Movement
					resources	expended	in funds
					f	f	f
Unrestricted	funds
General fund					1,178,466	(1,111,009)	67,457
Restricted funds
Befriending					85,136	(85,136)
Calderdale Shopmobility					25,000	(25,000)
Information	and Advice				86,122	(86,122)
Kirklees Dementia		Hub			40,131	(40,131)
Discharge Lounge					25,716	(25,716)
Locala					45,133	(45,133)
Calderdale Household			Fund		4,000	(4,000)
Dewsbury Home from			Hospital		47,286	(47,286)
Extreme Weather					2,000		2,000
Kirklees Household		Fund			2,000	(2,000)
MCS Therapy					20,000	(20,000)
Tackling Inequalities					6,432	(6,432)
Walking Football					10,636	(10,636)
					399,592	(397,592)	2,000
TOTAL FUNDS					1,578,058	(1,508,601)	69,457
Comparatives	for movement			in funds
						Net
						movement	At
					At 1/4/20	in funds	31/3/21
					f	f	f
Unrestricted	funds
General fund					68,928	373,273	442,201
Revaluation	fund				75,000	50,000	125,000
					143,928	423,273	567,201
Restricted funds
Befriending						5,000	5,000
Fuel Poverty	Fund				2,046		2,046
Holidays for	Older	People			960		960
Macmillan					255		255
					3,261	5,000	8,261
TOTAL FUNDS					147,189	428,273	575,462

				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
				E	E	f	E
Unrestricted		funds
General fund				1,222,729	(849,456)		373,273
Revaluation		fund				50,000	50,000
				1,222,729	(849,456)	50,000	423,273
Restricted	funds
Befriending				94,957	(89,957)		5,000
Calderdale		Shopmobility		27,500	(27,500)
E-on Home		Energy	Checks	8,280	(8,280)
Information		and Advice		112,879	(112,879)
Home from		Hospital Seamless Service		316,092	(316,092)
Kirklees Dementia			Hub	41,631	(41,631)
Discharge	Lounge			25,716	(25,716)
Locala				39,148	(39,148)
				666,203	(661,203)		5,000
TOTAL FUNDS				1,888,932	(1,510,659)	50,000	428,273

			Net
			movement	At
		At 1/4/20	in funds	31/3/22
		f	E	f
Unrestricted	funds
General fund		68,928	440,730	509,658
Revaluation	fund	75,000	50,000	125,000
		143,928	490,730	634,658
Restricted funds
Befriending			5,000	5,000
Fuel Poverty	Fund	2,046		2,046
Holidays for	Older People	960		960
Macmillan		255		255
Extreme Weather			2,000	2,000
		3,261	7,000	10,261
TOTAL FUNDS		147,189	497,730	644,919

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			f	f	f	f
Unrestricted funds
General fund			2,401,195	(1,960,465)		440,730
Revaluation fund					50,000	50,000
			2,401,195	(1,960,465 )	50,000	490,730
Restricted funds
Befriending			180,093	(175,093)		5,000
Calderdale Shopmobility			52,500	(52,500)
E-on Home Energy	Checks		8,280	(8,280)
Information and Advice			199,001	(199,001)
Home from Hospital Seamless Service			316,092	(316,092)
Kirklees Dementia	Hub		81,762	(81,762)
Discharge Lounge			51,432	(51,432)
Locala			84,281	(84,281)
Calderdale Household		Fund	4,000	(4,000)
Dewsbury Home from		Hospital	47,286	(47,286)
Extreme Weather			2,000			2,000
Kirklees Household	Fund		2,000	(2,000)
MCS Therapy			20,000	(20,000)
Tackling Inequalities			6,432	(6,432)
Walking Football			10,636	(10,636)
			1,065,795	(1,058,795 )		7,000
TOTAL FUNDS			3,466,990	(3,019,260 )	50,000	497,730

	31/3/22	31/3/21
	f	f
INCOME AND ENDOWMENTS
Donations and legacies
Legacies Grants	7,740 653,780	2,300 1,144,568
	661,520	1,146,868
Other trading activities Fundraising events	15,128	18,690
Brokerage		225
Business directory commission	4,107	3,237
Locala Transport	71,954
Sundry income Property rental income	600	24,825 9,793
	91,789	56,770
Investment income
Deposit account interest	23	45
Charitable activities
Handyperson scheme	32,160	28,000
Mobility sales Care service contracts	57,464 427,608	25,270 369,335
Shopping and cleaning contracts Handyperson contract Footcare income	167,691 115,000 7,158	145,537 115,000 2,107
Step up program income	7,564
MCST income	3,706
Sundry income	6,375
	824,726	685,249
Total incoming resources	1,578,058	1,888,932
EXPENDITURE
Raising donations and legacies
Fundraising costs	339	230
Charitable activities
Wages Carried forward	918,685 918,685	937,377 937,377

		31/3/22	31/3/21
		f	E
Charitable activities
Brought forward Social security		918,685 58,634	937,377 54,094
Pensions		27,714	27,575
Rates and water		2,323	1,345
Insurance		12,061	10,788
Light and heat Telephone Postage and stationery Advertising Sundries		10,633 20,641 9,409 3,197 1733	8,424 21,593 6,069 325 1,718
Rent		67,785	75,370
Repairs and maintenance Cleaning Computer repairs and maintenance Photocopying costs Vehicle and transport costs		12,749 1,014 17,346 2,945 82,032	16,576 671 11,335 10,380 41,660
Activity costs		161,687	230,270
Meals for clients		16,307	34
Staff training and travel Redundancy costs Volunteer expenses		24,464 728	12,278 17,635 55
Bank charges and interest Purchase of mobility goods for resale Professional fees		2,777 28,910 2,554	2,724 6,163 2,341
Improvements to property Plant and machinery		1,985 577	705
Fixtures and fittings		2,816	4,367
Motor vehicles		10,076	1,277
Loss on sale oftangible	fixed assets		148
		1,501,782	1,503,297
Support costs
Governance costs
Auditors' remuneration		6,480	6,300
Legal fees			832
		6,480	7,132
Total resources expended		1,508,601	1,510,659
Net income		69,457	378,273