2021-03-31-accounts

Charity Reference and Administrative	Details
Trustees' Annual Report
Report ofthe Independent Auditors to the Members of
Age Concern Durham County
Consolidated Statement of Financial	Activities
Consolidated Balance Sheet
Consolidated Statement ofCash Flows
Notes tothe Consolidated Financial	Statements

Office Address	Office Address	Office Address	Office Address	Houghton House
				Belmont Business Park
				Durham
				DH1 1TW
Board of		Trustees
Trustees				David Haw - Chair
				Anthony Armstrong
				Ann Hitchman
				JeffWatson (appointed		20/10/2020)
				Maggie Pavlou (appointed			20/1 0/2020)
				Paul Phyall (appointed		20/1 0/2020)
				Pauline York (resigned		09/07/2021)
				Mark Local —Honorary		Treasurer		(from 20/10/2020)
				Natalie Davison-Terranova
				Ivan Wood (resigned	19/05/2020)
Key management
Chief Executive				Robyn Holmes
Deputy Chief Executive				Miriam Wynd
Information			and Advice Manager	Lynn Belford
Charity	Number			1122008
Company		Number		06431030
Independent			Auditors	Clive Owen LLP
				Chartered Accountants		8	Statutory	Auditors
				140Coniscliffe Road
				Darlington
				DL3 7RT
Principal		Bankers		Lloyds Bank
				19Market Place
				Durham
				DH1 3NL
Solicitors				Ward Hadaway
				Sandgate House
				102Quayside
				Newcastle upon Tyne
				NE1 3DX

				Unrestricted	Restricted	Total Funds	Total Funds
		Note		Funds	Funds	2021	2020
				6	6	5
Income from
Donations and legacies				28,772	1,188	29,960	55,156
income from charitable	activities
Local authority contracts					240,000	240,000	240,000
Grants to provide charitable		activities		72,426	293,094	365,520	353,103
Client fees				4,214		4,214
Income from other trading		activities
Gross income from trading		company	17	777		777	49,851
Charity Shop income				42,689		42,689	83,461
Fundraising income				7,306		7,306	5,066
Investment income
Bank interest and Property				47,315		47,315	23,367
Other Income				159,966		159,966	35,014
Total income				363,465	534,282	897,747	845,018
Expenditure
Expenditure on raising	funds
Trading costs				123,215		123,215	157,768
Other fundraising costs				31,736		31,736	40,492
Expenditure on charitable		activities	7	78,980	479,270	558,250	648,177
Total expenditure				233,931	479,270	713,201	846,437
Net income before transfers				129,534	55,012	184,546	(1,419)
Net gains on Investment	Property			308,106		308,106
Transfer between funds
Net income				437,640	55,012	492,652	(1,419)
Reconciliation offunds
Fund balances as at 1 April		2020		1,334,483	234,788	1,569,271	1,570,690
Fund balances as at 31	March 2021			1,772,123	289,800	2,061,923	1,569,271

						Group	Group	Charity	Charity
					Note	2021	2020	2021	2020
						6	6		f
Fixed Assets
Tangible fixed assets Investment property					13 14	315,559 477,106	508,994	315,559 477,106	508,994
						792,665		792,665
Current assets
Debtors Stock					15	412,310 948	57,074 1,184	412,310 948	61,385
Cash at bank and in Short term deposits			hand			126,399 1,327,819	63,098 1,071,105	126,397 1,327,819	59,553 1,071,105
						1,867,476	1,192,461	1,867,474	1,192,043
Creditors:	amounts	falling due
within one	year					(598,218)	(132,184)	(598,218)	(132,079)
Net current	assets					1,269,258	1,060,277	1,269,256	1,059,964
Total assets	less current			liabilities		2,061,923	1,569,271	2,061,921	1,568,958
Net assets						2,061,923	1,569,271	2,061,921	1,568,958
Funds
Restricted	funds
Restricted					19	289,800	234,788	289,800	234,788
Unrestricted	Funds				19
Non-charitable trading			funds				313
General						866,015	728,170	866,015	728,170
Property						169,000	346,000	169,000	346,000
Investment	properly					477,106		477,106
Designated					19	260,000	260,000	260,000	260,000
						2,061,923	1,569,271	2,061,921	1,568,958

		Group	Group	Charity	Charity
	Note	2021 6	2020 6	2021 6	2020f
Net cash provided by operating activities	23	289,162	i208.227i	292?D5,	(141,240)
Cash flows from investing
activities
Interest income		4,220	11,812	4,220	11,812
Property income		36,405	11,555	36,405	11,555
Proceeds from sale of equipment			83		83
Purchase offixed assets		(9,772)	(19,685)	(9,772)	(19,685)
Net cash used in investing
activities		30,853	3,765	30,853	3,765
Change ofcash and cash
equivalents in the year		320,015	(204,462)	323,558	(137,475)
Cash and cash equivalents	at
the beginning ofthe year		1,134,203	1,338,665	1,130,658	1,268,133
Cash and cash equivalents
at the end ofthe year		1,454,218	1,134,203	1,454,216	1,130,658
Cash and cash equivalents	consist of:
Cash at bank and in hand		126,399	63,098	126,397	59,553
Short term deposits		1,327,819	1,071,105	1,327,819	1,071,105
Cash and cash equivalents	at
31 March 2021		1,454,218	1,134,203	1,454,216	1,130,658

2.2	Grants receivable -restricted funds	Grants receivable -restricted funds	Grants receivable -restricted funds	2021f	2020
	Age UK			76,992	46,849
	Age UK Sunderland				6,375
	Big Lottery —Covid Awards	for All		7,841
	Big Lottery —Never Alone	Always Heard		45,388
	Big Lottery —Intergenerational			17,940	81,109
	Big Lottey —Heritage Fund				22,800
	CCG Mental Health Programme			61,934
	County Durham Community		Foundation
	Community Safety Fund			1,250	3,750
	Covid funding			11,500
	Keliet			13,699	18,264
	Durham County Council
	Councillors			550	3,050
	Befriending —Here for		you	20,913
	3Towns AAP Info and		Advice		5,833
	AAP's Info and Advice				48,712
	East Durham Rural Corridor AAP Keeping Safe &Well				5,000
	Financial Capability Service			170,000	170,000
	Keeping Safe and Well			70,000	70,000
	Mid Durham AAP			7,905	15,804
	Mid Durham AAP Beat		the Scammers		1,000
	Mid Durham AAP CET				4,772
	Spennymoor AAP			1,023	5,117
	Stanley AAP			2,500	7,500
	Never Alone Always	Heard		8,535
	Teesdale AAP Keeping		Safe and Well		10,115
	Groundworks —Tesco				1,333
	Karbon Homes			1,000
	Livin				968
	County Durham Sport			4,124	485
	Scotto Trust			10,000
	Wellbeing for Life				248
	Total restricted grants			533,094	529,084
	Total grants received			605,520	593,103
3	Donations and Legacies	Received
3.1	Unrestricted donations			2021 F	2020f
	Sundry donations			27,376	25,872
	Total			27,376	25,872

3.2	Restricted donations	Restricted donations	Restricted donations		2021	2020
						E
	Sundry donations				1,188	5,482
	Scotto Trust					5,000
	Lady Cowie					10,000
	Total				1,188	20,482
3.3	Unrestricted	legacies			2021	2020
					E	E
	Moffait					500
	Strophair				500
	Turner				896	8,302
	Total				1,396	8,802
	Total donations		and legacies received		29,960	55,156
4	Unrestricted	investment		income
					2021	2020
					E	E
	Bank interest				4,220	11,812
	Property rental	income			36,405	8,643
	Property service		charge		6,690	2,912
	Total investment		income		47,315	23,367

Other income
			Unrestricted	Restricted
			Funds	Funds	Total	Total
			2021	2021	2021	2020
			E	E	E
EDF Customer	Care	refund	357		357
HMRC Job Retention		Scheme	70,418		70,418
HMRC SSP claim			134		134
DCC Business	Rates	Grant	89,000		89,000
Reimbursement	ofTravel					105
Room Hire						1,610
Miscellaneous			57		57	1,334
Fixed asset disposal						83
Client Fees						8,737
Recipe books						57
VAT repayment						23,088
Total other income			159,966		159,966	35,014
						Page18of30

	Unrestricted	Restricted
	Funds	Funds	Total	Total
	2021f	2021 f	2021 E	2020f
Direct costs
Insurance sales ~Srt
Insurance sales				38,147
Cost ofgoods sold	236		236	673
Shop costs	92,698		92,698	97,424
Retail costs	30,281		30,281	20,770
	123,215		123,215	157,768

Breakdown ofcosts	ofcharitable	activities
		Activities
		undertaken	Support
		directly	costs	Total	Total
			(note 8) E	2021f	2020f
Advice & information		174,124	51,511	225,635	271,954
Beat the Scammers		5,033	345	5,378	7,723
Bumhope Heritage		30	2	32	25,012
Befriending		72,316	10,296	82,612
CCG		22,615	6,782	29,397
CEO projects		11,512	2,635	14,147
CET Kellett		19,571	3,255	22,826	17,041
Come Eat Together		18,086	4,446	22,532	85,383
Community Shed		1,298	89	1,387	1,409
Derwentside resource centre		2,924	201	3,125	14,713
Help at Home		9,885	3,884	13,769	338
Let's get crafty		1,250	86	1,336	1,177
Living with and beyond cancer					8,766
Intergenerational		16,392	4,864	21,256	88,138
Mid Durham Intergen					21,085
Keeping Safe and well		552	38	590	22,342
Never Alone Always	Heard	46,263	11,367	57,630
Social Activities		15,020	4,236	19,256	49,648
Social Activities —Covid Awards		7,850	1,222	9,072
Sunder Projects		1		1	5,341
North Road premises		28,269		28,269	28,107
		452,991	105,259	558,250	648,177

Included within note	Included within note	7are sup	port cos	ts of:
Basis of			CCGI	Resource		Shedl
Allocation		ISA	Bsrrdg	HelpHome	Intergsn	Crafty	Ksavv	CET	Total	Total
									2021	2020
								f.	E	E.
Governance	Costs	14,479	7,188	1,084	5,064	175	3,109	2,911	34,010	49,445
Finance	Ststf	7,840	2,875	759	3,398		1,045	1,176	17,093	45,393
IT HR	Staff Siss	2,990 8,903	1,096 2,448	279 613	1,296 2,003		399 890	448 1,002	6,508 15,859	8,541 31,079
Health &Safety	Staff	6,565	1,805	452	2,134		739	739	12,434	17,103
Office costs	Desks	10,733	1,666	898	2,338		2,294	1,426	19,355	21,955
Totals		51,510	17,078	4,085	16,233	175	8,476	7,702	105,259	173,516

Net income (	outgoing) for the year	is stated after cha	rging:
		Group	Group	Charity	Charity
		2021f	2020f	2021f	2020f
Depreciation	oftangible assets
for use by the	Charity	34,207	32,011	34,207	32,011
External audit	fees	5,750	5,610	5,750	5,100
Internal audit	fees		920		920
Accountancy	fees
Exceptional items
Pension	liability (note 19)
Operating lease payments		63,391	54,251	63,391	54,251
		103,348	92,792	103,348	92,282
Staff costs
The staff costs included:				2021f	2020f
Wages and salaries				474,977	501,362
Employers N	I			36,348	40,561
Pension Costs				19,234	19,173
				530,559	561,096

		2021	2020
Direct charitable	work	19	19
Administrative		5	5
		24

Comparatives for the S	tate	ment of	Financial	Activities -Gro	up and Charity
				Unrestricted	Restricted
				Funds	Fundsf	Total E
Income from
Oonations and legacies				34,674	20,482	55,156
Income from charitable	activities
Local authority contracts					240,000	240,000
Grants to provide charitable		activities		64,019	289,084	353,103
Income from other trading		activities
Gross income from trading company				49,851		49,851
Charity Shop income				83,461		83,461
Fundraising income				5,066		5,066
Investment income
Bank interest and Property				23,367		23,367
Other Income				34,897	117	35,014
Total income				295,335		845,018
Expenditure
Expenditum on raising	funds
Trading costs				157,768		157,768
Other fundraising costs				40,492		40,492
Expenditure on charitable activities				102,331	545,846	648,177
Movement on defined benefit		pension	liability
Total expenditure				300,591	545,846	846,437
Net income before transfers				(5,256)	3,837	(1,419)
Transfer between funds
Net income				(5,256)	3,837	(1,419)
Reconciliation offunds
Fund balances as at 1 April 2019				1,339,739	230,951	1,570,690
Fund balances as at 31	Nlarch 2020			1,334,483	234,788	1,569,271

13	Tangible fixed assets	- Group and	- Group and	Charity
		Freehold		Motor	Fixtures	Computers
		buildings		Vehicles	&fittings	&electrical	Total
			E	E	E	E	E
	Cost
	At 1 April 2020		400,000		240,742	11,845	652,387
	Additions			9,772			9,772
	Disposals
	Transfer to
	Investment Property	(200,000)					(200,000)
	At 31 March 2021		200,000	9,772	240,742	11,645	462,159
	~Di f
	At 1 April 2020		54,000		80,816	8,577	143,393
	Charge for year		8,000	1,468	23,378	1,363	34,207
	Disposals
	Transfer to
	investment property		31000				~31000
	At 31 March 2021		31,000	1,466	104,194	9,940	146,600
	Net book value
	At 31 March 2021		169,000	8,306	136,548	1,705	315,559
	At 31 March 2020		346,000		159,926	3,068	508,994
14	Investment Property —Group and Charity
	At 31 March 2020
	Designated as Investment		Property
	At cost less depreciation					169,000
	Gain on valuing at fair value					308 106
	Fair value ofinvestment		property as at 31 March		2021	4~77 106
14.1	Fair Value ofInvestment		Property

Debtors
		Group	Group	Charity	Charity
		2021	2020	2021	2020
		E	E
Prepayments	and accrued income	412,310	57,074	412,310	57,074
Other debtors					4,311
		412,310	57,074	412,310	61,385

Creditors: Amount	s fal	ling	due within one	year
				Group		Group	Chadity	Charity
				2021f		2020	2021 6	2020f
Accruals				95,938		35,557	95,938	35,557
Trade creditors				46,226		53,049	46,226	52,944
Deferred income				456,054		43,578	456,054	43,578
				598,218		132,184	598,218	132,079
Analysis ofmovement		of	deferred income
				Movement	in	funds
			Balance	Incoming		Outgoing	Balance
			31/03/20				31/03/21f
Awards for All			9,910				9,910
Big Lottery (Intergen)			17,940			17,940
Big Lottery Heritage				18,240			18,240
CCG Mental Health	Support			423,817		61,934	361,883
CCG Frailty element				25,000			25,000
CDCF Community	Safety		1,250			1,250
DCC —Here for You				50,192		20,913	29,279
DCC —Heritage Project			2,500				2,500
DCC —Mid Durham	AAP		7,905			7,905
DCC —Keeping S &Well			550			550
Keflett Fund				13,699		13,699
Spennymoor AAP			1,023	9,242		1,023	9,242
Stanley AAP			2,500			2,500
Total			43,578	540,190		127,714	456,054

Trading company (conti	Trading company (conti	nued)
Profit and loss account				2021	2020
Turnover				6	8
				1,725	49,851
Cost ofsales				(1,184)	(673)
					49,178
Administrative	expenses			(87)	(754)
Net profit					48,424
Provision for	Corporation	tax
Amount gfft aided to Age		Concern Durham	County	(765)	(48,424)
Retained in subsidiary				(311)

				Unrestricted	Designated	Restricted
				funds	funds	funds	Total
						f	f
Fixed assets				205,880		109,679	315,559
Investment		property		477,106			477,106
Cash and		current	investments	937,477	260,000	256,741	1,454,218
Current	assets			29,068		384,190	413,258
Current	liabilities			(129,672)		(468,546)	(598,218)
				1,519,859	260,000	289,800	2,061,923

		Unrestricted	Designated	Restricted
		funds	funds	funds	Total
				F
Fixed assets		372,369		136,625	508,994
Cash and current investments		741,547	260,000	129,423	1,130,970
Current	assets	49,067		12,318	61,385
Current	liabilities	(88,500)		(43,578)	(132,078)
		1,074,483	260,000	234,788	1,569,271

Unrestricted fu	nds —c	urrent year
		Balance at					Gains/	Balance at
		01/04/2020	Income	Expenditure		Transfers	Losses	31/03/2021
		5	8		K	5	8	E
Unrestricted		728,170	362,688		(225,608)	765		866,015
Property		346,000			(8,000)	(169,000)		169,000
Investment property						169,000	308,106	477,106
Designated
Pension	Deficit	40,000						40,000
Retail Investment		120,000						120,000
Services Trading co.funds		100,000 313	777		(323)	(765)		100,000 2
Total unrestricted	funds	1,334,483	363,465		(233,931)		308,106	1,772,123
Unrestricted funds —prior year
		Balance at					Gains/	Balance at
		01/04/1 9	Income		Expenditure	Transfers	Losses	31/03/2020
		5		E				E
Unrestricted		725,426	245,484		(291,164)	48,424		728,170
Property		354,000			(8,000)			346,000
Designated
Pension	De8cit	40,000						40,000
Retail Investment		120,000						120,000
Services Trading co funds		100,000 313	49,851		(1,427)	(48,424)		100,000 313
Total unrestricted	funds	1,339,739	295,335		300,591			1,334,483

Restricted funds —	current year	current year
	Balance at					Gains/	Balance at
	01/04/2020		Income	Expenditure 8	Transfersf	(losses ) 8	31/03/2021 E
Age UK sunder grants		1,114		1			1,113
Banks community shed		10,380		1,298			9,082
BTS—Mid Durham AAP		540		540
BTS—CDCF Com Safety		3,050	1,250	4,300
Befriending			77,323	77,311			12
Betjeman Resource		2,401		2,401
Bumhope Heritage		2,282		30			2,252
CCG Mental Health Support			61,934	27,511			34,423
Come Eat Together		2,180	35,048	18,179			19,049
CET —Kellett		2,945	13,699	16,644
Chief Executive Projects		117	13,500	13,239			378
Covid Awards for All			7,841	7,841
Information &Advice		31,315	204,105	206,187			29,233
Intergenerational Prog.		6,826	25,925	8,926			23,825
Keeping Safe and Well			550	550
Let's get crafty		1,250		1,250
Never Alone Always	Heard		53,923	53,923
Social Activities			39,184	10,870			28,314
North Road premises		170,388		28,269			142,119
Total		234,788	534,282	479,270			289,800
Restricted funds —prior year
	Balance at					Balance at
		01/04/1 9 6	Income 8	Expenditure f	Transfers 8	31/03/2020 6
Age UK sundry grants		1,930	4,099	4,915		1,114
Banks community shed		11,677		1,297		10,380
BTS		1,141		1,141
BTS —Mid Durham AAP			1,000	460		540
BTS - Santander		1,522		1,522
BTS —Groundworks	Tesco	1,951	1,333	3,284
BTS —CDCF Com Safety			3,750	700		3,050
Betjeman Resource			10,000	7,599		2,401
Burnhope Heritage			25,300	23,018		2,282
Come Eat Together			50,305	50,821		2,180
CET —Kellett			18,627	15,682		2,945
Chief Executive Projects			117			117
Information &Advice		1,621	279,962	250,268		31,315
Intergenerational Prog.		6,826	81,109	81,109		6,826
Keeping Safe and Well			15,886	15,886
Let's get crally			1,250			1,250
Living with & beyond	cancer		6,375	6,375
Mid Durham Intergen		3,092	15,804	18,896
Social Activities			34,766	34,766
North Road premises		198,495		28,107		170,388
Total		230,951	549,683	545,846		234,788

Reconciliation of net	moveme	nt in fun	d to net cash	flow from o	perating acfi	vities
			Group	Group	Charity	Charity
			2021 9	2020 6	2021f	2020
Net movement in funds			492,652	(1,419)	492,963	(1,419)
Add back depreciation	charge		34,207	32,010	34,207	32,010
Deduct gain on investment property			(308,106)		(308,106)
Deduct interest income	shown	in
investing activities Deduct sales offixed asset income			(4,220)	(11,812) (83)	(4,220)	(11,812) (83)
Deduct property income			(36,405)	(11,555)	(36,405)	(11,555)
Decrease (increase) in	debtors		(355,236)	5,190	(350,925)	69,055
Increase (decrease) in	creditors		466,034	(219,750)	466,139	(217,436)
Decrease (increase) in	stock		236	(808)	(948)
Net cash provided by operating		activities	289,162	(208,227)	292,705	(141,240)