2023-03-31-accounts - Age UK Calderdale & Kirklees

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		Page
Report ofthe Trustees	1	to	9
Report ofthe Independent Auditors	10	to	13
Statement of Financial Activities		14
Balance Sheet		15
Cash Flow Statement
Notes to the Cash Flow Statement		17
Notes to the Financial Statements	18	to	32
Detailed Statement of Financial Activities	33	to	34

					31/3/23	31/3/22
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	E	E	E	E
INCOME AND ENDOWMENTS Donations and legacies	FROM		80,615	779,667	860,282	661,520
Charitable activities Charitable activities			841,682		841,682	824,726
Other trading activities Investment income		3 4	127,464 523		127,464 523	91,789 23
Total			1,050,284	779,667	1,829,951	1,578,058
EXPENDITURE ON Raising funds		6	1,617		1,617	339
Charitable activities Charitable activities			1,053,240	717,243	1,770,483	1,508,262
Total			1,054,857	717,243	1,772,100	1,508,601
NET INCOME/(EXPENDITURE) Transfers between funds		20	(4,573) 61,513	62,424 (61,513)	57,851	69,457
Net movement in funds			56,940	911	57,851	69,457
RECONCILIATION OF FUNDS Total funds brought forward			634,658	10,261	644,919	575,462
TOTAL FUNDS CARRIED FORWARD			691,598	11,172	702,770	644,919

		31/3/23	31/3/22
	Notes	E	6
FIXEDASSETS Tangible assets	14	228,829	166,551
CURRENT ASSETS Stocks Debtors Cash at bank and in hand	15 16	7,803 276,908 347,528	5,823 208,472 406,132
		632,239	620,427
CREDITORS Amounts falling due within one year	17	(158,298)	(142,059)
NET CURRENT ASSETS		473,941	478,368
TOTAL ASSETS LESS CURRENT LIABILITIES		702,770	644,919
NET ASSETS		702,770	644,919
FUNDS	20
Unrestricted funds: General fund Revaluation fund		566,598 125,000	509,658 125,000
		691,598	634,658
Restricted funds		11,172	10,261
TOTALFUNDS		702,770	644,919

				31/3/23	31/3/22
			Notes	E	E
Cash flows from operating activities Cash generated from operations				21,933	29,744
Net cash provided by operating activities				21,933	29,744
Cash flows from investing activities Purchase oftangible fixed assets Sale of tangible fixed assets Interest received				(101,207) 20,147 523	(40,379) 23
Net cash used in investing	activities			(80,537)	(40,356)
Change in cash and cash reporting period	equivalents	in the		(58,604)	(10,612)
Cash and cash equivalents ofthe reporting period	at the beginning			406,132	416,744
Cash and cash equivalents the reporting period	at the end	of		347,528	406,132

	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
					31/3/23	31/3/22
					E	E
	Net income for the reporting Activities)		period (as per the Statement of Financial		57,851	69,457
	Ad)ustments for: Depreciation charges Profit on disposal of fixed Interest received	assets			22,113 (3,328) (523)	15,455 (23)
	(Increase)/decrease in stocks Increase in debtors Increase in creditors				(1,980) (68,436) 16,236	3,580 (117,883) 59,158
	Net cash provided by operations				21,933	29,744
2.	ANALYSIS OF CHANGES	IN NET FUNDS
			At	1/4/22	Cash flow	At 31/3/23
				E	6	E
	Net cash Cash at bank and in hand		406,132		(58,604)	347,528
			406,132		(58,604)	347,528
	Total		406,132		(58,604)	347,528


.	DONATIONS AND LEGACIES
			31/3/23	31/3/22
			E	f
	Legacies Grants		3 860,279	7,740 653,780
			860,282	661,520
	Grants received, included	in the above, are as follows:
			31/3/23	31/3/22
			f	E
	Calderdale Council		284,417	118,461
	Locala		48,476	45,133
	Community Foundation Voluntary &Community Kirklees Council		7,000 67,392	4,000 59,177
	Age UK Calderdale CCG		77,604 97,950	87,457 207,228
	Macmillan Cancer Support Community Links Greater Huddersfield Hospital Trust NHS England HMRC -Iob Retention Scheme		38,180 38,747 25,716	31,388 40,128 25,716 26,695 360
	Others			8,037
	Calderdale Dementia Hub		68,634
	Calderdale Household Fund		2,500
	Kirklees Household Fund		3,000
	Dewsbury Home from Hospital Electric Minibus		33,774 61,513
	South West Yorkshire Partnership		5,376
			860,279	653,780
3.	OTHER TRADING ACTIVITIES
			31/3/23	31/3/22
			E	E
	Fundraising events Business directory commission Locala Transport Property rental income		33,034 4,347 87,083 3,000	15,128 4,107 71,954 600
			127,464	91,789

.	INVESTMENT INCOME
					31/3/23	31/3/22
					f	f
	Deposit account interest				523	23
	INCOME FROM CHARITABLE ACTIVITIES
					31/3/23	31/3/22
	Handyperson scheme Mobility sales Care service contracts	Activity Charitable Charitable Charitable	activities activities activities		f 28,486 64,700 445,300	f 32,160 57,464 427,608
	Shopping and cleaning contracts	Charitable	activities		166,317	167,691
	Handyperson contract Footcare income	Charitable Charitable	activities activities		115,000 10,609	115,000 7,158
	Step up program income MCST income	Charitable Charitable	activities activities		4,733	7,564 3,706
	Sundry income	Charitable	activities		6,537	6,375
					841,682	824,726
6.	RAISING FUNDS
	Raising donations and legacies				31/3/23	31/3/22
					f	f
	Fun dra ising costs				1,617	339
7.	CHARITABLE ACTIVITIES COSTS
				Direct	Support
				Costs (see	costs (see
				note 8) f	note 9) f	Totals f
	Charitable activities			1,763,991	6,492	1,770,483

DIRECT COSTS OF CHARITABLE
	31/3/23	31/3/22
	E	E
Staff costs	1,258,998	1,005,033
Rates and water Insurance	876 14,194	2,323 12,061
Light and heat Telephone Postage and stationery Advertising Sundries	50,856 18,854 11,441 12,883 4,192	10,633 20,641 9,409 3,197 1,733
Rent Repairs and maintenance Cleaning Computer repairs and maintenance Photocopying costs Publications and subscriptions Vehicle and transport costs Activity costs Meals for clients Staff training and travel Redundancy and termination costs Volunteer expenses Bank charges and interest Purchase of mobility goods for resale Bad debts Professional fees	67,087 19,792 1,143 14,696 3,259 2,656 107,866 35,993 37,273 31,180 4,865 981 4,980 25,018 1,842 14,281	67,785 12,749 1,014 17,346 2,945 4,152 77,880 161,687 16,307 24,464 728 2,777 28,910 2,554
Depreciation Loss on sale of assets	22,113 (3,328)	15,454
	1,763,991	1,501,782

Net inco	me/(expenditure) is stated after charging/(crediting):
		31/3/23	31/3/22
		f	f
Auditors'	remuneration	6,492	6,480
Depreciation - owned assets		22,110	15,455
Surplus	on disposal offixed assets	(3,328)

STAFF	COSTS
		31/3/23	31/3/22
		E	E
Wages Social Other	and salaries security costs pension costs	1,147,667 78,959 32,372	918,685 58,634 27,714
		1,258,998	1,005,033

		31/3/23	31/3/22
Contracts and	projects	79	68
Administration	and support	6	6
Senior management		3	3
		88	77

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Tota I
			funds	funds	funds
			6	f	E
INCOME AND ENDOWMENTS		FROM
Donations and legacies			261,928	399,592	661,520
Charitable activities
Charitable activities			824,726		824,726
Other trading activities Investment income			91,789 23		91,789 23
Tota I			1,178,466	399,592	1,578,058
EXPENDITURE ON
Raising funds			339		339
Charitable activities
Charitable activities			1,110,670	397,592	1,508,262
Total			1,111,009	397,592	1,508,601
NET INCOME			67,457	2,000	69,457
RECONCILIATION OF FUNDS
Total funds brought	forward		567,201	8,261	575462
TOTAL FUNDS CARRIED FORWARD			634,658	10,261	644,919

TANGIBLE FIXEDASSETS
			Fixtures
	Freehold	Plant and	and	Motor
	property E	machinery f	fittings 6	vehicles E	Totals 6
COST OR VALUATION
At 1st April 2022	125,000	58,550	102,578	44,825	330,953
Additions		6,612	6,960	87,635	101,207
Disposals		(2,869)		(22,425)	(25,294)
At 31st March 2023	125,000	62,293	109,538	110,035	406,866
DEPRECIATION
At 1st April 2022 Charge for year Eliminated on disposal	2,500	51,309 4,683 (2,869)	98,495 3,731	14,598 11,196 (5,606)	164,402 22,110 (8,475)
At 31st March 2023	2,500	53,123	102,226	20,188	178,037
NET BOOK VALUE
At 31st March 2023	122,500	9,170	7,312	89,847	228,829
At 31st March 2022	125,000	7,241	4,083	30,227	166,551

					Fixtures
			Freehold	Plant and	and	Motor
			property E	machinery 6	fittings E	vehicles 6	Totals f
Valuation	in	2020	75,000				75,000
Valuation	in	2021	50,000				50,000
Cost				62,293	109,538	110,035	281,866
			125,000	62,293	109,538	110,035	406,866

15.	STOCKS
						31/3/23	31/3/22
						E	f
	Stocks					7,803	5,823
16.	DEBTORS:AMOUNTS			FALLING DUE WITHIN ONE YEAR
						31/3/23	31/3/22
						E	6
	Trade debtors					198,236	170,383
	Bad debt	provision				(5,310)	(3,468)
	VAT					13,235	2,012
	Prepayments		and accrued income			69,226	36,670
	Other debtors					1,521	2,875
						276,908	208,472
17.	CREDITORS: AMOUNTS				FALLING DUE WITHIN ONE YEAR
						31/3/23	31/3/22
						E	6
	Trade creditors					62,792	43,275
	Social security		and other		taxes	16,226	14,533
	Credit card					5,752	4,249
	Pension	fund	control			5,295	4,480
	Accruals					55,571	45,427
	Deferred	Income				12,662	30,095
						158,298	142,059

	31/3/23	31/3/22
	E	6
Within one year Between one and five years	33,002 15,191	33,002 48,193
	48,193	81,195

ANALYSIS OF	NET AS	SETS BETWEEN F	UNDS
					31/3/23	31/3/22
			Unrestricted	Restricted	Total	Tota I
			funds	funds	funds	funds
			E	E	f	E
Fixed assets			228,829		228,829	166,551
Current assets			621,067	11,172	632,239	620,427
Current liabilities			(158,298)		(158,298)	(142,059)
			691,598	11,172	702,770	644,919
MOVEMENT	IN FUNDS
				Net	Transfers
				movement	between	At
			At 1/4/22	in funds	funds	31/3/23
			E	E	E	E
Unrestricted	funds
General fund			509,658	(4,573)	61,513	566,598
Revaluation	fund		125,000			125,000
			634,658	(4,573)	61,513	691,598
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
Calderdale Dementia		Hub		911		911
Electric Minibus				61,513	(61,513)
			10,261	62,424	(61513)	11172
TOTALFUNDS			644,919	57,851		702,770

				Incoming	Resources	Movement
				resources	expended	in funds
				E	E	E
Unrestricted funds
General fund				1,050,284	(1,054,857)	(4,573)
Restricted funds
Befriending				63,557	(63,557)
Calderdale Shopmobility				25,000	(25,000)
Information and Advice				92,982	(92,982)
Home from Hospital		Seamless Service		97,954	(97,954)
Kirklees Dementia	Hub			38,747	(38,747)
Discharge Lounge				25,716	(25,716)
Locala				48,476	(48,476)
Travel Companions				35,000	(35,000)
Calderdale Household			Fund	2,500	(2,500)
Dewsbury I-lome from			Hospital	33,774	(33,774)
Kirklees Household		Fund		3,000	(3,000)
Tackling Inequalities				1,473	(1,473)
Calderdale Home from			Hospital	116,052	(116,052)
Calderdale Dementia Hub				68,931	(68,020)	911
Electric Minibus				61,513		61,513
Winter Discharge				64,992	(64,992)
				779,667	(717,243)	62,424
TOTAL FUNDS				1,829,951	(1,772,100)	57,851

					Net
					movement	At
				At 1/4/21	in funds	31/3/22
				E	6	6
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
Comparative net movement			in funds, included	in the above are as follows.
				Incoming	Resources	Movement
				resources	expended	in funds
				6	6	6
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	I-lub			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
TOTALFUNDS				1,578,058	(1,508,601)	69,457

A current year 12 mon	r 12 months combined po	sition is as follows	:
		Net	Transfers
		movement	between	At
	At 1/4/21	in funds	funds	31/3/23
	E	E	E	E
Unrestricted funds General fund Revaluation fund	442,201 125,000	62,884	61,513	566,598 125,000
	567,201	62,884	61,513	691,598
Restricted funds Befriending Fuel Poverty Fund Holidays for Older People Macmillan Extreme Weather Calderdale Dementia Hub Electric Minibus	5,000 2,046 960 255	2,000 911 61,513	(61,513)	5,000 2,046 960 255 2,000 911
	8,261	64,424	(61,513)	11,172
TOTALFUNDS	575,462	127,308		702,770

MOVEMENT IN FUNDS -continued A current year 12 months and prior year 12 months are as follows:	combined net movement	in funds, included	in the abov
	Incoming	Resources	Movement
	resources	expended	in funds
	E	E	E
Unrestricted funds General fund	2,228,750	(2,165,866)	62,884
Restricted funds Befriending Calderdale Shopmobility Information and Advice Home from Hospital Seamless Service Kirklees Dementia Hub Discharge Lounge Locala Travel Companions Calderdale Household Fund Dewsbury Home from Hospital Extreme Weather Kirklees Household Fund MCS Therapy Tackling inequalities Walking Football Calderdale Home from Hospital Calderdale Dementia Hub Electric Minibus Winter Discharge	148,693 50,000 179,104 97,954 78,878 51,432 93,609 35,000 6,500 81,060 2,000 5,000 20,000 7,905 10,636 116,052 68,931 61,513 64,992	(148,693) (50,000) (179,104) (97,954) (78,878) (51,432) (93,609) (35,000) (6,500) (81,060) (5,000) (20,000) (7,905) (10,636) (116,052) (68,020) (64,992)	2,000 911 61,513
	1179259	(1 114835)	64,424
TOTALFUNDS	3,408,009	(3,280,701)	127,308

	31/3/23	31/3/22
	6	f
INCOME AND ENDOWMENTS
Donations and legacies
Legacies Grants	3 860,279	7,740 653,780
	860,282	661,520
Other trading activities Fundraising events Business directory commission Locala Transport Property rental income	33,034 4,347 87,083 3,000	15,128 4,107 71,954 600
	127,464	91,789
Investment Income
Deposit account interest	523	23
Charitable activities
Handyperson scheme Mobility sales Care service contracts Shopping and cleaning contracts Handyperson contract Footcare income	28,486 64,700 445,300 166,317 115,000 10,609	32,160 57,464 427,608 167,691 115,000 7,158
Step up program income MCST income	4,733	7,564 3,706
Sundry income	6,537	6,375
	841,682	824,726
Total Incoming resources	1,829,951	1,578,058
EXPENDITURE
Raising donations and legacies Fundraising costs	1,617	339
Charitable activities
Wages Social security Pensions	1,147,667 78,959 32,372	918,685 58,634 27,714
Carried forward	1,258,998	1,005,033

			31/3/23	31/3/22
			6	E
Charitable activities
Broughtforward			1,258,998	1,005,033
Rates and water			876	2 323
Insurance			14,194	12,061
Light and heat			50,856	10,633
Telephone			18,854	20,641
Postage and stationery			11,441	9,409
Advertising			12,883	3,197
Sundries			4,192	1,733
Rent			67,087	67,785
Repairs and maintenance			19,792	12,749
Cleaning			1,143	1,014
Computer repairs and	maintenance		14,696	17,346
Photocopying costs			3,259	2,945
Publications and subscriptions			2,656	4,152
Vehicle and transport	costs		107,866	77,880
Activity costs			35,993	161,687
Meals for clients			37,273	16,307
Staff training and travel			31,180	24,464
Redundancy and termination		costs	4,865
Volunteer expenses			981	728
Bank charges and interest			4,980	2,777
Purchase of mobility goods for resale			25,018	28,910
Bad debts			1,842
Professional fees			14,281	2,554
Freehold property			2,500
Improvements to property			4,189	1,985
Plant and machinery			495	577
Fixtures and fittings			3,732	2,816
Motor vehicles			11,197	10,076
Loss on sale oftangible	fixed	assets	(3,328)
			1,763,991	1,501,782
Support costs
Governance costs
Auditors' remuneration			6,492	6,480
Total resources expended			1,772,100	1,508,601
Net Income			57,851	69,457