2021-03-31-accounts - Age Concern Wigan Borough

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		Page
Report ofthe Trustees	1	to	6
Report ofthe Independent Auditors	7	to	10
Statement ofFinancial Activities
Statement ofFinancial Position		12
Statement ofCash Flows		13
Notes to the Statement ofCash Flows		14
Notes to the Financial Statements	15	to	27
Detailed Statement ofFinancial Activities	28	to	29

						2021	2020
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes			f,
INCOME AND ENDOWMENTS FROM
Donations and legacies				41,502	1,000	42,502	28,605
Charitable activities
Local authority contracts				101,769		101,769	117,277
Service level contracts				83,950		83,950	70,000
Grants other				44,653	184,223	228,876	323,770
Other trading activities				152,044		152,044	186,848
Investment income				2,498		2,498	7,415
Other income				133,205	4,311	137316	37816
Total				559,621	189,534	749,155	771,731
EXPENDITURE ON
Charitable activities			8
Charitable activities				499,025	212,881	711,906	600,709
Governance costs				21,189	15,901	37,090	48,691
Grants awarded							169,192
Total				520,214	228,782	748,996	818,592
NET INCOME/(EXPENDITURE)				39,407	(39,248)	159	(46,861)
Transfers between funds			21	~18036)	18,036
Net movement in funds				21,371	(21,212)	159	(46,861)
RECONCILIATION	OF	FUNDS
Total funds brought forward				1,100,367	42,301	1,142,668	1,189,529
TOTAL FUNDS CARRIED FORWARD				1321,738	21689	1142827	1142668
CONTINUING OPERATIONS
All income and expenditure		has arisen &om	continuing	activities.

STATE	MENT OF FINANCIAL PO 31March 2021	SITION
		2021	2020
	Notes
FIXEDASSETS
Tangible assets	15	6,279	8,322
Investments	16	2	2
		6,281	8,324
CURRENT ASSETS
Debtors	17	134,556	38,991
Cash at bank		1,064,843	~1163848
		1,199,399	1,202,839
CREDITORS
Amounts falling due within one year	18	(62,853)	(68,495)
NKT CURRENT ASSETS		1,136,546	I 134344
TOTAL ASSETSLESSCURRENT
LIABILITIES		1,142,827	1,142,668
NET ASSETS		1,142,827	1,142,668
FU4VDS	21
Unrestricted funds		1,121,738	1,100,367
Restricted funds		21,089	42,301
TOTAL FUNDS		1 142 827	1142668

			STATEMENT OFCASH FLOWS	STATEMENT OFCASH FLOWS	STATEMENT OFCASH FLOWS
			for	the Year Ended 31March 2021
					2021	2020
				Notes
Cash flows from operating	activities
Cash generated from operations Interest paid					(4,132) (1,113)	(100,202) ~479
Net cash used in operating	activities				~5245)	~100,881
Cash flows from investing	activities
Purchase oftangible fixed assets					(1,740)	(7,815)
Interest received					2,498	7,415
Net cash provided by/(used	in) investing		acdvities		758	~4003
Cash flows from flnancing	activities
Intercompany loan increase Intercompany loan decrease					~94,518)	22,493
Net cash (used in)/provided	by financing		activities		~94,518)	22493
Change in cash and cash equivalents		in
the reporting period					(99,005)	(78,788)
Cash and cash equivalents	at the
beginning ofthe reporting	period				1,163,848	I 242 636
Cash and cash equivalents	at the end		of
the reporting period					1,064,843	1,163,848

			2021	2020
Net income/(expenditure)	for the reporting	period (asper the
Statement ofFinancial	Activities)		159	(46,861)
Adjustments for:
Depreciation charges			3,783	2,277
Interest received			(2,498)	(7,415)
Interest paid			1,113	679
(Increase)/decrease in debtors			(7,131)	30,826
Increase/(decrease) in creditors			442	~79,708
Net cash used in operations			~4132)	100302

	Ai I/4/20	Cash flow	At 31/3/21
Net cash
Cash at bank	1 163 848	~99003)	1064,843
	1,163,848	~99,005)	~1064843
Total	1 163848	~99,003)	1 064 843

Short leasehold	over the remaining	term ofthe lease
Electrical equipinent	20%on cost
Fixtures &fittings	12.5%on cost
Motor vehicles	33%on cost
Computer equipment	20 - 33%on cost

	immediately the	benefit becomes due.	benefit becomes due.
	DONATIONS	AND LEGACIES
				2021	2020
	Donations			41,773	28,479
	Gift aid			729	126
				42,502	~28 605
4.	OTHER TRADING ACTIVITIES
				2021f	2020
	Home Help			152044	186,848
5.	INVESTMENT		INCOME
				2021	2020
	Deposit account		interest	2,498	7,415

							2021	2020
				Local	Service
				authority	level	Grants	Total	Total
				contracts	contracts	other	activities	activities
								g
Local authority		contracts		101,769			101,769	117,277
Service level	contracts				83,950		83,950	70,000
Grant income						228 876	228,876	~323770
				101769	83,950	228 876	414,595	511047
Grant income	is	analysed as:
							2021	2020
Bright days							32,107	42,107
HCO Hospital							29,782	4,098
Atnbition for	ageing							169,999
Housing and	care options						57,176	56,684
Age UK Emergency			Appeal				24,086
CAF Resilience		Fund					13,311
Soil Association							7,256
Advocacy							65 158	50,882
							228,876	~323 770
OTHERINCOME
							2021	2020
Other income							~137516	37,816
Major items above 81,000:
							2021	2020
								6
Utility contributions							1,679	1,574
Pennyhurst Mill		rents	- Age UK				9,000	9,000
Partner payments							15,000	15,000
Items under 61,000							5,054	(1,284)
Sustainability	grants						13,526	13,526
Age UK Emergency			grant appeal				65,258
Government	income		(Furlough)				27999
							137516	37,816

8.	CHARITA	B	LE ACT	IVITIES COSTS
					Direct	Support
					Costs (see	costs (see
					note 9)	note 10)	Totals
	Charitable	activities			695,992	15,914	711,906
	Governance		costs			37,090	37,090
					~695992	53,004	748,996
9.	DIRECT COSTSOF			CHARITABLE ACTIVITIES
						2021f	2020
	Staffcosts					523,235	426,578
	Rent, rates	and water				42,484	45,602
	Insurance					6,949	6,211
	Light and heat					11,956	8,461
	Telephone					7,674	6,160
	Postage and		stationery			18,515	15,196
	Sundries					17,587	25,657
	Motor and	travel				19,735	21,929
	Computer costs					7,792	7,741
	Repairs and		maintenance			3,326	3,796
	Volunteer expenses					3,921	1,823
	Training and recruitment					3,806	3,090
	Consultancy					11,812	9,314
	Legal and professional			fees		2,229	3,850
	Grants paid					661	66,326
	Un-claimable		VAT			10,527	13,024
	Depreciation					~3783	2,277
						695 992	667,035
10.	SUPPORT	COSTS
							Governance
							cos'ts
	Charitable	activities					15,914
	Governance		costs				~37090
							53,004

Management	Management
					2021	2020
					Total	Total
					activities	activities
Grant support		costs				99,729
Governance		costs
					2021	2020
			Charitable	Governance	Total	Total
			activities	costs	activities	activities
				f.
Wages				34,991	34,991	34,788
Pensions				2,099	2,099	2,099
Auditors'	remuneration		4,500		4,500	4,500
Accountancy		and legal fees	10,301		10,301	9,762
Bank charges		and interest	1,113		1 113	679
			~15914	37,090	53004	51,828

	2021	2020
Auditors remuneration	4,500	4,500
Depreciation -owned assets	3,783	2,277
Redundancy payments		3,351
Property rental	~40000	40,000

STAFF COSTS
					2021	2020
Wages and salaries					524,923	434,439
Social security costs					20,731	16,897
Other pension costs					14,671	12,129
					560,325	463,465
The average monthly	number ofemployees		during	the year was as follows:
					2021	2020
Managerial					3	5
Charitable activities					20	40
					23	45
No employees received emoluments		in excess off60,000.
COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				funds	funds	funds
INCOME AND ENDOWMENTS		FROM
Donations and legacies				3,878	24,727	28,605
Charitable activities
Local authority contracts				117,277		117,277
Service level contracts				70,000		70,000
Grants other					323,770	323,770
Other trading activities				186,848		186,848
Investment income				7,415		7,415
Other income				37816		37816
Total				423,234	348,497	771,731
EXPENDITURE ON
Charitable activities
Charitable activides				434,071	166,638	600,709
Governance costs				35,598	13,093	48,691
Grants awarded					169,192	169,192
Total				469,669	348,923	818,592
NET INCOME/(EXPENDITURE)				(46,435)	(426)	(46,861)
Transfers between funds				7,817	~7,837
Net movement in funds				(38,618)	(8,243)	(46,861)

	for the Year Ended 31March 2021	for the Year Ended 31March 2021	for the Year Ended 31March 2021
14.	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES			- continued
			Unrestricted	Restricted	Total
			funds	funds	funds
	RECONCILIATION	OF FUNDS
	Total funds brought	forward	1,138,985	50,544	1,189,529
	TOTAL FUNDS CARRIED FORWARD		1,100,367	42,361	1,142,666
15.	TANGIBLE FIXED	ASSETS
					Fixtures
			Short	Elecnical	and
			leasehold	equipment	fittings
	COST
	At 1 April 2020		96,782	7,327	15,497
	Additions
	At 31 March 2021		96,782	7,327	15,497
	DEPRECIATION
	At 1 April 2020		96,782	6,839	14,483
	Charge for year			53	305
	At 31March 2021		~96782	~6892	14,788
	NET BOOK VALUE
	At 31March 2021			435	709
	At 31March 2020			488	1,014
			Motor	Computer
			vehicles	equipment	Totals
				f.
	COST
	At 1 April 2020		12,750	41,465	173,821
	Additions			1 740	~1740
	At 31March 2021		12,750	43,205	1~75561
	DEPRECIATION
	At 1 April 2020		12,750	34,645	165,499
	Charge for year			3,425	3,783
	At 31March 2021		~12750	38,070	169,282
	NET BOOK VALUE
	At 31March 2021			~5135	6,279
	At 31March 2020			~6820	8,322

Subsidiary	Principal activity		Direct/Indirect
Age UK Wigan Borough Enterprises	Non trading operation	100	Direct
Limited

DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
	2021	2020
		f
Trade debtors	18,845	4,553
Amounts owed by group undertakings	88,434
Other debtors		750
Prepayments and accrued income	~27 277	33,688
	134,556	38,991
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2021	2020
Trade creditors	663	4,796
Amounts owed to group undertakings		6,084
Social security and other taxes	3,204	3,923
Other creditors	5,689	2,788
Deferred income	44,962	42,323
Accrued expenses	~8335	8 581
	~62 853	68,495

ANALYSIS OFNET ASSETS	BETWEEN FUNDS
			2021	2020
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
Fixed assets	6,279		6,279	8,322
Investments	2		2	2
Current assets Current liabilities	1,178,310 ~62.855)	21,089	1,199,399 ~62,853)	1,202,839 ~684951
	1,121,738	21,089	1,142,827	1,142,668

MOVEMEN	T IN FUNDS
			Net	Transfers
			movement	between	At
		At I/4/20	in funds	funds	31/3/21
Unrestricted	funds
General fund Designated		510,367 ~590000	39,407	121,964 ~)40.000)	671,738 450,000
		1,100,367	39,407	(18,036)	1,121,738
Restricted funds
Advocacy		17,793	(5,144)		12,649
Bright Days		8,093	(20,020)	11,927
HCO Hospital Housing and	Care opdons	16,415	(6,109) ~7975)	6,109	~8440
		42,301	~39248)	18,036	~21089
TOTAL FUNDS		1,142,668	159		1,142827

				Incoming	Resources	Movement
				resources	expended	in funds
					f.	8
Unrestricted	funds
General fund				559,621	(520,214)	39,407
Restricted funds
Advocacy				65,158	(70,302)	(5,144)
Bright Days				37,418	(57,438)	(20,020)
HCO Hospital Housing and	Care options			29,782 57,176	(35,891) ~65 151)	(6,109) ~7,975)
				189,534	~228 782)	~39,248)
TOTAL FUNDS				749,155	~748 996)	159
Comparahves	for movement	in funds
				Net	Transfers
				movement	between	At
			At 1/4/19	in funds	funds	31/3/20
				f.
Unrestricted	funds
General fund			548,985	(46,435)	7,817	510,367
Designated			5911000			590000
			1,138,985	(46,435)	7,817	1,100,367
Restricted funds
Connect Up				(1,634)	1,634
Advocacy			19,550	(1,757)		17,793
Bright Days				8,093		8,093
Ambition for	Ageing		5,536	807	(6,343)
Happy Circle			3,108		(3,108)
Housing and Care options			22,350			16,415
			50,544	~426	~7,817	42 301
TOTAL FUNDS			1189529	~46,8633		1 142668

			for the Year Ended 31	March 2021
				2021	2020I
INCOME AND	ENDOWMENTS
Donations and	legacies
Donations				41,773	28,479
Gilt aid				729	126
				42,502	28,605
Other trading activities
Home Help				152,044	186,848
Investment income
Deposit account	interest			2,498	7,415
Charitable activities
Local authority	contracts			101,769	117,277
Service level contracts				83,950	70,000
Grant income				228,876	323,770
				414,595	511,047
Other income
Other income				137,516	37,816
Total incoming	resources			749,155	771,731
EXPENDITURE
Charitable activities
Wages				489,932	399,651
Social security				20,731	16,897
Pensions				12,572	10,030
Rent, rates and water				42,484	45,602
Insurance				6,949	6,211
Light and heat				11,956	8,461
Telephone				7,674	6,160
Postage and stationery				18,515	15,196
Sundries				17,587	25,657
Motor and travel				19,735	21,929
Computer costs				7,792	7,741
Repairs and maintenance				3,326	3,796
Volunteer expenses				3,921	1,823
Training and recruitment				3,806	3,090
Consultancy				11,812	9,314
Legal and professional			fees	2,229	3,850
Grants paid				661	66,326
Un-claimable VAT				10,527	13,024
Plant and machinery		depreciation		53	97
Carried forward				692,262	664,855

		for the Year Ended 3	1March 2021
			2021	2020
				f.
Charitable activities
Brought forward			692,262	664,855
Fixtures and fittings		depreciation	305	326
Computer equipment		depreciation	3 425	1,854
			695,992	667,035
Support costs
Management
Grant support	costs			99,729
Governance	costs
Wages			34,991	34,788
Pensions			2,099	2,099
Auditors' remuneration			4,500	4,500
Accountancy	and legal fees		10,301	9,762
Bank charges	and interest		1 113	679
			~53004	51,828
Total resources	expended		748996	818,592
Net income/(expenditure)			159	~46 861)