2022-03-31-accounts - Age Concern Wigan Borough

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				Page
Report of	the Trustees		1	to	8
Report of	the Independent Auditors		9	to	12
Statement	ofFinancial	Activities		13
Statement	ofFinancial	Position		14
Statement	ofCash Flows			15
Notes to the Statement		ofCash Flows		16
Notes to the Financial		Statements	17	to	29
Detailed Statement of		Financial Activities	30	to	31

				2022	2021
		Unrestricted	Restricted	Total	Total
	Notes	funds	funds	funds	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies		3,900		3,900	42,502
Charitable activities
Local authority contracts Service level contracts Grants other		127,858 80,540 28,784	89363	127,858 80,540 118,047	101,769 83,950 228,876
Other trading activities Investment income Other income		252,411 948 46,6/5	10905	252,411 948 57,580	152,044 2,498 137316
Total		541,116	100,168	641,284	749,155
EXPENDITURE ON
Charitable activities
Charitable activities Governance costs		564,894 37,614	132,367 12,235	697,261 49,849	711,906 37,090
Total		602,508	144,602	747,110	748,996
NET INCOME/(EXPENDITURE)		(61,392)	(44,434)	(105,826)	159
Transfers between funds	21	~23 345)	23 345
Net movement in funds		(84,737)	(21,089)	(105,826)	159
RECONCILIATION OF	FUNDS
Total funds brought forward		1,121,738	21,089	1,142,827	1,142,668
TOTAL FUNDS CARRIED FORWARD		1 037,001		1 0377001	1,142,827
CONTINUING OPERATIONS
All income and expenditure	has arisen from continuing	activities.

	AGE CONCERN WIGAN BOROUGH
	STATEMENT OF FINANCIAL POSITION
	31March 2022
		2022		2021
	Notes
FIXEDASSETS
Tangible assets	15	3,294		6Q79
Investments	16	2		2
		3296		6281
CURRENT ASSETS
Debtors	17	142,956		134,556
Cash at bank and in hand		959,647		1064 843
		1,102,603		1,199,399
CREDITORS
			'
Amounts falling due within one year		(68,898)		(62,853)
NKT CURRENT ASSETS		1,033,705		1,136,546
TOTAL ASSETSLESSCURRENT
LIABILITIES		1,037,001		1,142.827
NKT ASSETS		1,037,001		1,142,827
FUNDS	21
Unrestricted funds		1,037,001		1,121,738
Restricted funds				21,089
TOTAL FUNDS		1.037007		1,142,827

		AGE CONCERN WIGAN BOROUGH	AGE CONCERN WIGAN BOROUGH	AGE CONCERN WIGAN BOROUGH
			STATEMENT OF CASH FLOWS
			for the Year Ended 31March 2022
				2022	2021
			Notes
Cash flows from operating	activities
Cash generated I'rom operations Interest paid				(112,631) (931)	(4,132) ~).))3
Net cash used in operating	activities			~))3,5 62)	~5,245)
Cash flows from investing	activities
Pur'chase oftangible fixed assets Interest received				(702) 948	(1,740) 2,498
Net cash provided by investing activities				246	758
Cash flows from financing	activities
Intercompany loan decrease				8,120	~94518
Net cash provided by/(used	in) financing		activities	8 120	~94.5)8)
Change in cash and cash equivalents		in
the reporting period Cash and cash equivalents	at the			(105,196)	(99,005)
beginning ofthe reporting	period			1 064,843	1,163,848
Cash and cash equivalents	at the end	of
the reporting period				959,647	1.064,843

			2022	2021
Net (expenditure)/income for the reporting Statement ofFinancial Activities) Adjustments for:	period (asper the		(105,826)	159
Depreciation charges Interest received Interest paid Increase in debtors Increase in creditors			3,687 (948) 931 (16,520) 6,045	3,783 (2,498) 1,113 (7,131) 442
Net cash used in operations			~l12,631)	~4,132)
ANALYSIS OF CHANGES IN NET FUNDS
		At 1/4/21	Cash flow	At 31/3/22
Net cash			g
Cash at bank and in hand		1.064645	~105196	959647
		1,064 843	~105,196)	959647
Total		1,064 843	~705.196	959647

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

	Cash at bank	an	d in hand in	term highly liquid deposits.
	Legal status	of	the Charity
	The Charity is event ofwinding		a company limited by guarautee up is limited to Kl.	and has no share capital. The liability ofeach	member in the
	DONATIONS		AND LEGACIES
				2022	2021
				f
	Donations			3,900	41,773
	Gift aid				729
				3,900	42 502
4.	OTHER TRADING ACTIVITIES
				2022	2021
	Home Help			252,411	152,044
5.	INVESTMENT		INCOME
				2022	2021
	Deposit account		interest	948	~2498

	INCOME FROM		HARITAB	LE ACTIVIT	IES
							2022		2021
				Local	Service
				authority	level	Grants	Total		Total
				contracts	contracts	other	activities		activities
					f.
	Local authority contracts			127,858			i27,858	)	i015769i
	Service level contracts				80,540		80,540	y	83,950 /
	Grant income					118,047	118,047		~228 876
				~127 858	80,540	118,047	326,445		~414 595
	Grant income is analysed as:
							2022		2021
	Bright days						32,107		32,107
	HCO Hospital .								29,782
	Eric Wright						17,500
	Housing and care options								57,176
	Warmer homes						11/84
	Walking football						5,000
	Age UK Emergency		Appeal						24,086
	CAF Resilience Fund								13,311
	Soil Association						16,895		7,256
	Advocacy						35,261		65,158
							118047		228,876
7.	OTHERINCOME
							2022		2021
	Other income						57 580		137,516
	Major items above f1,000:
							2022		2021
	Utility contributions Duchy ofLancaster						1,089 1,000		1,679
	Health fairs						1,035
	DHSC SelfIsolation	and GM Pathfinder					10,000
	SelfIsolation support						5,000
	Hedley grant						2,483
	Eric Wright						10,000
	Pennyhurst Mill rents		—Age UK				9,000		9,000
	Partner payments						10,000		15,000
	Items under 61,000						7,973		5,054
	Sustainability grants								13,526
	Age UK Emergency	grant appeal							65,258
	Government income	(Furlough)							~27999
							57 586		157 516

8.	CHARITA	BLE A	CT	IVITIES COSTS
					Direct		Support
					Costs	(see	costs (see
					note	9)	note 10)	Totals f
	Charitable	activities			697361			697361
	Governance	costs					~49 849	49 849
					~697	61	49,849	747,110
9.	DIRECT COSTS		OF	CHARITABLE ACTIVITIES
							2022	2021
	Staffcosts						446,703	523,235
	Rent, rates	and water					85,101	42,484
	Insurance						7486	6,949
	Light and heat						19tt31	11,956
	Telephone						10,013	7,674
	Postage, stationery		and	advertising			20,760	18,515
	Sundries						30348	17,587
	Motor and Navel						21,829	19,735
	Computer costs						8,670	7,792
	Repairs and	maintenance					2,721	3,326
	Volunteer expenses						610	3,921
	Training and recruitment						2,049	3,806
	Consultancy						20,624	11,812
	Legal and professional			fees			788	2,229
	Grants paid							661
	Un-claimable VAT						16441	10,527
	Depreciation						3,687	3783
							697,261	695,992
10.	SUPPORT	COSTS
								Governance
								costs
								f
	Governance	costs						49 849

			2022	2021
			Governance	Total
			costs	activities
				f,
Wages			32,421	34,991
Pensions			1,341	2)099
Auditors'	remuneration		4,650	4,500
Accountancy		and legal fees	10,506	10/01
Bank charges		and interest	931	1,113
			49 849	53,004

			2022	2021
Auditors	remuneration		4,650	4,500
Depreciation —owned		assets	3,687	3,783
Property	rental		40,000	40 000

		2022	2021
Wages	and salaries	456,670	524,923
Social	security costs	12,443	20,731
Other	pension costs	11352	14,671
		480465	560,325

		2022	2021
Managerial		3	3
Charitable	activities	28	20
		31	23

	NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31March 2022	NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31March 2022	NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31March 2022
14.	COMPARATIVES FOR THE STATEiYIKNT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
	COME AND ENDOWMENTS	FROM
	Donations and legacies		41,502	1,000	42,502
	Charitable activities
	Local authority contracts Service level contracts Grants other		101,769 83,950 44,653	184323	101,769 83,950 228,876
	Other trading activities Investment ittcotne Other income		152,044 2,498 133,205	4,311	152,044 2,498 137,516
	Total		559,621	189g34	749,155
	EXPENDITURE ON
	Charitable activities
	Charitable activities Governance costs		499,025 21,189	212v881 15,901	711,906 37,090
	Total		520/14	228,782	748,996
	NET INCOME/(EXPENDITURE)		39,407	(39,248)	159
	Transfers between funds		~18,036)	18,036
	Net movement in funds		21,371	(21,212)	159
	RECONCILIATION OF FUNDS
	Total funds brought forward		1,100367	42,301	1,142,668
	TOTAL FUNDS CARRIED FORW'ARD		1,121,738	21,089	~1142827

TANGIBLE FIXEDASSETS
			Fixtures
	Short	Electrical	and
	leasehold	equipment	fittings
COST
At 1 April 2021	96,782	7,327	15,497
Additions
Disposals	~96,782)
At 31 March 2022		~7327	1(497
DEPRECIATION
At 1 April 2021	96,782	6,892	14,788
Charge for year		53	305
Eliminated on disposal	~96,782)
At 31March 2022		6,945	15,093
NET BOOK VALUE
At 31March 2022		382	404
At 31March 2021		435	709
	Motor	Computer
	vehicles	equipment	Totals
COST
At 1 April 2021	12,750	43,205	175,561
Additions		702	702
Disposals			~96782
At 31March 2022	12750	43907	79,481
DEPRECIATION
At 1 April 2021	12,750	38,070	169/82
Charge for year		3,329	3,687
Eliminated on disposal			~96,782)
At 31March 2022	12,750	41,399	76,187
NKT BOOK VALUE
At 31March 2022		2,508	~394
At 31March 2021		~5135	6,279

There were no investment	There were no investment	assets outside the	UK.
The company's investment include the following:		at the Statement	ofFinancial		Position in the share capital of subsidiary			companies
Subsidiary			Principal	activity		0/	Direct/Indirect
Age UK Wigan	Borough	Enterprises	Non trading		operation	100	Direct
Limited

DEBTORS:AMOUNTS FALLING DUE WITHIN ONK YEAR
	2022	2021
Trade debtors Amounts owed by group undertakings Prepayments and accrued income	30,781 80,314 31,861	18,845 88,434 ~27 77
	142,956	1~34 56
CREDITORS: AMOUNTS FALLIiVG DUE WITHIN ONK YEAR
	2022	2021
Trade creditors Social security and other taxes Other creditors Deferred income Accrued expenses	3,021 8,608 2,725 4,500 50,044	663 3,204 5,689 44,962 8,335
	~68 898	62,853

	2022	2021
Within one year Between one and five years	5,296 5 742	44,578 170,500
	11,038	215,078

ANALYSIS OFNET ASSETS	BETWEEN FUNDS
			2022	2021
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
Fixed assets Investments Current assets Current liabilities	3,294 2 1,102,603 ~68,898)		3/94 2 1,102,603 ~68,898)	6,279 2 1,199,399 ~62,853)
	1 037,001		1,037,001	1,142,827

MOVKMKNT IN FUNDS
		Net	Transfers
		movement	between	At
	At 1/4/21 f	in funds	funds	31/3/22
Unrestricted funds
General fund Designated	671,738 ~450 000	(61,392)	16,655 ~40 000	627,001 410,000
Restricted funds	1,121,738	(61,392)	(23,345)	1,037,001
Advocacy Bright Days Housing and Care options Walking football Soil Association	12,649 8,440	(13,591) (30,122) (52) ~669)	942 30,122 (8,440) 52 669
	21089	~44 434	23 346
TOTAL FUNDS	1,142827	~8068268		1,037,001

	Incoming	Resources	Movement
	resources	expended	in funds
Unrestricted funds
General fund	541,116	(602,508)	(61,392)
Restricted funds
Advocacy Bright Days Walking football Soil Association	35,261 41,836 5,090 17,981	(48,852) (71,958) (5,142) ~18,650	(13,591) (30,122) (52) ~669
	100,168	144,602	(44,434)
TOTAL FUNDS	641384	747 110	~105,826)

			Net	Transfem
			movement	between		At
		At 1/4/20	in funds	funds		31/3/21
Unrestricted	funds
General fund Designated		510,367 590,000	39,407	121,964 ~140,000		671,738 450 000
Restricted funds		1,100,367	39,407	(18,036)	1,121,738
Advocacy Bright Days HCO Hospital Housing and	Care options	17,793 8,093 16,415	(5,144) (20,020) (6,109) ~7,070	11,927 6,109		12,649 8440
TOTAL FUNDS		~1142,668	159		1	142 827

	for the Year Ended 3	1March 2022
		2022	2021
INCOME AND ENDOWMENTS
Donations and legacies
Donations		3,900	41,773
Gift aid			729
		3,900	42,502
Other trading activities
Home Help		252,411	152,044
Investment income
Deposit account interest		948	2,498
Charitable activities
Local authority contracts Service level contracts		127,858 80,540	101,769 83,950
Grant income		118047	228 876
		326,445	414,595
Other income
Other income		57580	137,516
Total incoming resources		641,284	7491155
EXPENDITURE
Charitable activities
Wages		424/49	489,932
Social security		12,443	20,731
Pensions		10,011	12,572
Rent, rates snd water		85,101	42,484
Insurance		7,286	6,949
Light and heat		19,931	11,956
Telephone		10,013	7,674
Postage, stationery and	advertising	20,760	18,515
Sundries		30,248	17,587
Motor and travel		21,829	19,735
Computer costs Repairs and maintenance		8,670 2,721	7,792 3,326
Volunteer expenses		610	3,921
Training and recruitment Consultancy		2,049 20,624	3,806 11,812
Legal and professional	fees	788	2,229
Grants paid			661
Un-claimable VAT		16341	10,527
Plant and machinery depreciation		53	53
Fixtures and fittings depreciation		305	305
Carried forward		693,932	692,567

AG	E CONCERN WIGAN BOROUGH
DETAILED	STATEMENT OF FINANCIAL ACTIVITIES
	for the Year Ended 31March 2022
		2022	2021
Charitable activities
Brought forward Computer equipment depreciation		693,932 3,329	692,567 3,425
		697061	695892
Support costs
Governance costs
Wages Pensions Auditors' remuneration Accountancy and legal fees Bank charges and interest		32,421 1,341 4,650 10,506 931	34,991 2,099 4,500 10,301 ~1113
		49,849	53,004
Total resources expended		747,110	~748 996
Net (expenditure)/income		~105826)	159