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2024-03-31-accounts

Richmond Hill Elderly Action Limited

Charity number 1114792

A company limited by guarantee number 05738091

Annual Report and Financial Statements

for the year ended 31 March 2024

Richmond Hill Elderly Action Limited

Annual Report and Financial Statements

for the year ended 31 March 2024

Contents Page
Trustees' report 2 to 5
Examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the accounts 9 to 14

1

Richmond Hill Elderly Action Limited

Trustees' report for the year ended 31 March 2024

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to The trustees during the financial year and up to and including the date the report was approved were:
Name Position Dates
Father Darren Percival Chair
Mr Roger Shooter Treasurer
Ms Pam Walker
Mrs Frances Brett
Cllr. Asghar Khan Co-opted
Mr Andrew Milburn
Miss Bernie Gahan
Mr Nicholas Clements Appointed September 2023
Key personnel Position
Darrell Xavier Project Manager
Charity number 1114792 Registered in England and Wales
Company number 05738091 Registered in England and Wales
Registered and principal address
Richmond Hill Community Centre
Long Close Lane
Leeds
LS9 8NP
Bankers
Virgin Bank United Trust Bank Cambridge & Counties Bank
94-96 Briggate One Ropemaker Street Charnwood Court
Leeds London 5B New Walk
LS1 6NP EC2Y 9AW Leicester LE1 6TE
Independent examiner
Simon Bostron
West Yorkshire Community Accounting Service
Stringer House
34 Lupton Street
Leeds
LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 10 March 2006. It is governed by a memorandum and articles of association. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

2

Richmond Hill Elderly Action Limited

Trustees' report (continued) for the year ended 31 March 2024

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

Objectives and activities

The charity's objects

  1. To promote the welfare of elderly residents of the Richmond Hill area of Leeds and surrounding areas, in any manner which now or in the future may be deemed to be charitable in law.

  2. To relieve poverty and to promote good health amongst elderly, disabled and otherwise disadvantaged people, and their carers, in the Richmond Hill area of Leeds and surrounding areas.

  3. To advance the education of the public with particular reference to the financial, health, housing and welfare entitlements and the needs in relation to fuel, heat and light, of elderly, disabled and otherwise disadvantaged people.

  4. To further any other charitable purpose or purposes.

The charity's main activities

RHEA provides social opportunities and a range of support services for people aged 55 and over to enable independence, to live well at home, to tackle isolation, and to promote physical and mental wellbeing.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the wellbeing of older people.

Achievements and performance

It was another enjoyable and busy year for RHEA. Achievements during the year include:

The doors were open and the offices and activity spaces were staffed for all of the 250 working days of the year. 480 people called in with their questions during the year and all were supported,

RHEA created 110 spaces on average every week at the daily activities where people continue to come to be part of a friendly community that is engaging and vibrant. Over the year 5,500 spaces where created. As party of RHEA's daily activity offer, 1,850 freshly cooked meals were served.

142 return trips were made on the accessible minibus, picking people up from their front door and taking them back again. This service created 1,092 accessible trips and greatly helped people who need accessible transport.

Regular one-off events were hosted. 32 events held over the year attracted 672 people.

RHEA helped 7 people with their benefit claims, securing £55,354 towards care and general living costs.

6 people were helped to find, secure and move into a new home that better suited their personal needs, was more manageable, or which was adapted to help with independence.

6 people wered helped to have care assessments completed or re-assessed so they could get more support at home to help them live as independently as possible.

Free leval advice was given to 5 people from a supporting law firm.

The out of hours telephone befriending scheme was relaunched. 4 volunteers contacted 22 members every Wednesday evening for a social chat and catch up.

Volunteers gave an amazing 2,205 hours of their time to help with delivering activities, being a trustee, befriending, gardening, assisting at events and social calls to members.

RHEA continued to be part of the local Community Anchor Network where other local organsisations work together for the benefit of the wider community and everyone in it.

Across the city RHEA also continued positive realtionships with Adult Social Care, Leeds Safeguarding Board and Leeds Older People's Forum to represent the voice of RHEA members.

3

Richmond Hill Elderly Action Limited

Trustees' report (continued) for the year ended 31 March 2024

Financial review

The deficit for the year was £54,888, made up of net expenditure of £45,373 on unrestricted funds and net expenditure of £9,515 on restricted funds.

Reserves policy

Reserves are made up of total unrestricted funds less fixed assets. Within reserves there are funds designated towards the cost of securing the adapted transport system for the future. The amount desingated is £30,000, leaving free reserves at the year end of £173,148.

The policy is to held a minimum of six month's running costs to cover future funding uncertainties. At the current level of spending the reserve equates to approximately 8 months. The additional amount is being used to fund activities in 2024/25. The reserve should be at the target level by 31/03/25.

Plans for the future

Looking ahead to the rest of 2024 and the biggest part of 2025, one of our ongoing priorities is to keep the benchmark of services that we have set ourselves. RHEA has a history of improving and expanding services rather than ending them when a funding stream comes to a close. One of these funding streams finishes in March 2025, and the future of our contract with Adult Social Care is uncertain. A lot of our focus till continue to be on financial security for the coming years to ensure that RHEA continues to be a key service provider. Access to fresh and healthy foods has always been an issue in the ward. We are looking at proposals to establish a community grocer to address the problems of not having a supermarket anywhere in the ward. We are engaging with local residents for input into how the scheme might work, and the next stage is to apply for funding.

Trustees agreed to future proof our accessible transport offer by designating £30,000 from our reserves to go towards the upkeep and and eventual replacement of our minibus. The scheme has been a big asset to RHEA and allowed us to support people, and their additional access needs, much better.

With the recent announcements of cuts to Winter Fuel Payments and a rise in energy prices on top of that, we are expecting an increase in demand for help with understanding and applying for Pension Credit. Like any other benefit application, applying for Pension Credit is something we do with people. We aim to support everyone with our one to one service as enquiries come in.

4

Richmond Hill Elderly Action Limited Trustees' report (continued) for the year ended 31 March 2024

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Signed on behalf of the board of trustees:

Signed: Roger Shooter

Name ROGER SHOOTER

Date: 01/10/24

5

Richmond Hill Elderly Action Limited

Independent examiner's report to the trustees of Richmond Hill Elderly Action Limited

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2024, which are set out on pages 7 to 14.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also 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 charitable company 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 your charity's accounts as carried out under section 145 of the Charities Act ('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

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Signed: Simon Bostrom

Date: 16/10/24

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

6

Richmond Hill Elderly Action Limited

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2024

Notes
2024
Unrestricted
funds
£
Income from:
Charitable activities
(2)
138,096
Investments
8,569
Total income
146,665
Expenditure on charitable activities:
Salaries and NI
(3)
147,343
Premises and office costs
11,406
Recruitment, training and other staff costs
558
Resources and other project costs
26,743
Independent examination
880
Legal and professional costs
-
Depreciation
5,108
Total expenditure
192,038
Net income / (expenditure)
(45,373)
Transfers between funds
-
Net movement in funds
(45,373)
Fund balances brought forward
251,927
Fund balances carried forward
(4)
206,554
2024
Restricted
funds
£
46,208
-
46,208
38,397
228
150
16,948
-
-
-
55,723
(9,515)
-
(9,515)
30,676
21,161
2024
Total
funds
£
184,304
8,569
192,873
185,740
11,634
708
43,691
880
-
5,108
247,761
(54,888)
-
(54,888)
282,603
227,715
2023
Total
funds
£
203,664
2,077
205,741
159,106
10,104
309
50,320
840
1,386
5,107
227,172
(21,431)
-
(21,431)
304,034
282,603

All incoming resources and resources expended derive from continuing activities.

7

Richmond Hill Elderly Action Limited

Balance sheet

as at 31 March 2024
2024
Unrestricted
£
Fixed assets
Tangible assets
(5)
3,406
Total fixed assets
3,406
Current assets
Debtors and prepayments
(6)
1,413
Cash at bank and in hand
(7)
210,249
Total current assets
211,662
Current liabilities:
amounts falling due within one year
Creditors and accruals
(8)
8,514
Total current liabilities
8,514
Net current assets / (liabilities)
203,148
Total assets less current liabilities
206,554
Net assets
206,554
Funds
Unrestricted funds
(12)
206,554
Restricted funds
-
Total funds
206,554
2024
Restricted
£
-
-
500
21,231
21,731
570
570
21,161
21,161
21,161
-
21,161
21,161
2024
Total
£
3,406
3,406
1,913
231,480
233,393
9,084
9,084
224,309
227,715
227,715
206,554
21,161
227,715
2023
Total
£
8,514
8,514
7,750
273,985
281,735
7,646
7,646
274,089
282,603
282,603
251,927
30,676
282,603

For the year ending 31 March 2024 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2015).

The financial statements were approved by the board of trustees on

Date: 01/10/24

Signed: Roger Shooter (Trustee)

Name … Roger Shooter

8

Richmond Hill Elderly Action Limited

Notes to the accounts

for the year ended 31 March 2024

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

As a consequence, there has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

9

Richmond Hill Elderly Action Limited

Notes to the accounts

for the year ended 31 March 2024

1 Accounting policies continued

Tangible fixed assets

Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Computers and equipment: 33% straight line Motor vehicles: 15% straight line

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

10

Richmond Hill Elderly Action Limited

Notes to the accounts continued

for the year ended 31 March 2024

2 Income from charitable activities
Forum Central
Groundwork
Leeds Benevolent Sociey For Single Ladies
Leeds City Council
Leeds Community Foundation
Leeds Older People's Forum
National Lottery Community Fund
Space 2
Voluntary Action Leeds
Windmill
Events proceeds
Income from activities
Donations
Other income
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions
2024
Unrestricted
funds
£
-
-
-
111,719
-
-
-
-
-
-
741
24,240
726
670
138,096
2024
Restricted
funds
£
-
-
-
663
5,562
14,017
10,666
-
13,300
2,000
-
-
46,208
2024
Total
funds
£
-
-
-
112,382
5,562
14,017
10,666
-
13,300
2,000
741
24,240
726
670
184,304
2024
£
166,302
12,834
(5,000)
11,604
185,740
2023
Total
funds
£
5,000
1,000
21,000
122,079
7,938
1,170
-
4,500
8,700
-
1,364
26,943
2,616
1,354
203,664
2023
£
143,468
11,258
(5,000)
9,380
159,106

The average number employees during the year was 9, being an average of 5.8 full time equivalent (2023: 9, 5.2 FTE).

There were no employees with emoluments above £60,000.

Defined contribution pension scheme

Defined contribution pension scheme
Costs of the scheme to the charity for the year
4 Restricted funds
Balance b/f
£
Brighter Days
-
Community Arts Project
1,170
Household Support Fund
1,919
Housing Advisory Panel
2,567
Innovation Fund
1,413
Leeds Benevolent Society
22,848
Lunch Clubs
-
Mice
-
Minibus Driver
-
Stay Well This Winter
759
Trips
-
30,676
Incoming
£
1148
12,869
13,300
-
-
-
2,732
663
10,666
2,830
2,000
46,208
Outgoing
£
1,148
6,600
3,438
2,567
82
22,848
2,732
560
10,159
3,589
2,000
55,723
2024
£
11,604
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
2023
£
9,380
Balance c/f
£
-
7,439
11,781
-
1,331
-
-
103
507
-
-
21,161

11

Richmond Hill Elderly Action Limited

Notes to the accounts continued

for the year ended 31 March 2024

4 Restricted funds continued

Fund name

Brighter Days Community Arts Project Household Support Fund Housing Advisory Panel

Innovation Fund

Leeds Benevolent Society Lunch Clubs Mice

Minibus Driver

Stay Well This Winter

Trips

Purpose of restriction

To help older people with the cost of living crisis. To support the exercise in disguise class.

To support families at the highest risk from increased living expenses. To cover the cost of equipment and blankets.

This fund enables us to provide resources for the members we are supporting.

To fund the Wellbeing Worker post.

To set up and provide a befriending service.

The Mice grants support the cost of events.

This is a project to support wellbeing and independence amongst frail people. To run activities over the winter months.

This was a contribution from Windmill Community Transport towards the cost of trips.

Tangible assets
Cost
At 1 April 2023
At 31 March 2024
Depreciation
At 1 April 2023
Charge for year
At 31 March 2024
Net
book
value
At 31 March 2024
At 31 March 2023
£
34,049
34,049
25,535
5,108
30,643
3,406
8,514
Motor
vehicles
£
4,078
4,078
4,078
-
4,078
-
-
Office
equipment
Total
£
38,127
38,127
29,613
5,108
34,721
3,406
8,514

5 Tangible assets

6 Debtors and prepayments

Debtors and prepayments
Prepayments and accrued income
Cash at bank and in hand
Virgin Bank
Allica Bank
Cambridge and Counties Building Society
United Trust Bank
Equals prepaid card
Petty cash
2024
£
1,913
1,913
2024
£
22,295
-
97,088
111,631
434
32
231,480
2023
£
7,750
7,750
2023
£
30,394
90,000
92,818
60,690
-
83
273,985

7 Cash at bank and in hand

12

Richmond Hill Elderly Action Limited

Notes to the accounts continued

for the year ended 31 March 2024

8 Creditors and accruals
Other creditors and accruals
Deferred income
2024
£
9,084
-
9,084
2023
£
7,646
-
7,646

9 Trustee expenses

No trustee received any expenses during this year or the previous year.

10 Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

11 Related party transactions

Key management personnel

The key management personnel of the charity comprises the Project Manager only. The total employee benefits of the key management personnel of the charity were £36,554 (2023: £35,884).

There were no other related party transactions during this year or the previous year.

12 Analysis of movement in unrestricted funds

General fund
Tangible fixed assets
Minibus fund
Balance at 1
April 2023
£
243,413
8,514
-
251,927
Income
£
146,665
-
-
146,665
Expenditure
£
186,930
5,108
-
192,038
Transfers
£
(30,000)
-
30,000
-
As at 31
March 2024
£
173,148
3,406
30,000
206,554

Name of

Description, nature and purposes of the fund

General fund The free reserves after allowing for all designated funds. Tangible fixed assets This amount relates to the net book value of the minibus Minibus fund £30,000 has been designated to secure the adapted transport service for the future.

13 Analysis of net assets between funds

Tangible fixed
assets
Net current
assets/(liabilities)
Total
General
fund
£
-
173,148
173,148
Designated
funds
£
3,406
30,000
33,406
Restricted
funds
£
-
21,161
21,161
Total
£
3,406
224,309
227,715

13

Richmond Hill Elderly Action Limited

Statement of Financial Activities including comparatives for all funds

(including summary income and expenditure account) for the year ended 31 March 2024

2024
2023
Unrestricted Unrestricted
funds
funds
£
£
Income
Charitable activities
138,096
143,777
Investments
8,569
2,077
Total income
146,665
145,854
Expenditure
Salaries and NI
147,343
105,123
Premises and office costs
11,406
7,432
Recruitment, training, other staff costs
558
290
Resources and other project costs
26,743
30,652
Independent examination
880
840
Legal and professional costs
-
1,386
Depreciation
5,108
5,107
Total expenditure
192,038
150,830
Net income / (expenditure)
(45,373)
(4,976)
Transfers between funds
-
-
Net movement in funds
(45,373)
(4,976)
Fund balances brought forward
251,927
256,903
Fund balances carried forward
206,554
251,927
2024
Restricted
funds
£
46,208
-
46,208
38,397
228
150
16,948
-
-
-
55,723
(9,515)
-
(9,515)
30,676
21,161
2023
Restricted
funds
£
59,887
-
59,887
53,983
2,672
19
19,668
-
-
-
76,342
(16,455)
-
(16,455)
47,131
30,676
2024
Total
funds
£
184,304
8,569
192,873
185,740
11,634
708
43,691
880
-
5,108
247,761
(54,888)
-
(54,888)
282,603
227,715
2023
Total
funds
£
203,664
2,077
205,741
159,106
10,104
309
50,320
840
1,386
5,107
227,172
(21,431)
-
(21,431)
304,034
282,603

14