2023-03-31-accounts - Age Concern Durham County

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Charity Reference and Administrative	Charity Reference and Administrative	Charity Reference and Administrative	Details
Trustees' Annual Report
Report ofthe	Independent	Auditors
Consolidated	Statement	of Financial	Activities
Consolidated	Balance Sheet
Consolidated	Statement	of Cash Flows
Notes to the	Consolidated	Rnancial	Statements

					Unrestricted	Restricted	Total Funds	Total Funds
			Note		Funds	Funds	2023	2022
					2	2	2	2
Income from
Donations and	legacies				54,717	3,439	58,156	39,369
Charitable activities
Local authority	contracts					366,134	366,134	254,088
Grants to provide		charitable	activities		52,045	537,965	590,010	543,350
Client fees					16,309	7,366	23,675	18,093
Other trading	activities
Charity Shop income					214,063		214,063	159,826
Fundraising income					180	575	755	4,584
Investments
Bank interest and		Property			67,363		67,363	51,943
Other					2,204		2,204	828
Total income					406,881	915,479	1,322,360	1,072,081
Expenditure
Rtrising funds
Trading costs				6	193,508		193,508	158,959
Other fundraising		costs			24,137		24,137	35,400
Charitable activities					56,389	723,189	779,578	687,968
Total expenditure					274,034	723,189	997,223	882,327
Net Movement	in	Funds			132,847	192,290	325,137	189,754
Reconciliation	offunds
Fund balances	as	at 1 April	2022		1,827,611	424,066	2,251,677	2,061,923
Fund balances	as	at 31 March 2023			1,960,458	616,356	2,576,814	2,251,677

			Group	Group	Charity	Charity
		Note	2023	2022	2023	2022
Fixed Assets
Tangible Fixed Assets		13	263.954	295,628	263,954	295,628
Investment	property	14	477,106	477,106	477,106	477,106
Investment	in a Subsidiary	17			2	2
Total Fixed	Assets		741,060	772,734	741,062	772,736
Current Assets
Debtors		15	244,623	96,084	244,623	96,084
Stock			238	510	238	510
Cash at bank and in hand			66,447	37,457	66,445	37,455
Short Term	Deposits		1,673,037	1,561,417	1,673,037	1,561,417
Total Current Assets			1,984,345	1,695,468	1,984,343	1,695,466
Creditors
Creditors		16	~1425591	~215525	~148.591	~216525
Net Current	Assets		'I,835,754	1.478,943	1.835,752	1478941
Total Net Assets			2,576,814	2,251,677	2,576,814	2,251,677
Funds
Restricted	Funds
Restricted		19	616,356	424,066	616,356	424,066
Unrestricted	Funds
General			1,153,138	953,524	1,153,138	953,524
Property			161,000	165,000	'I61,000	165,000
Investment	Property		477,106	477,106	477,106	477,106
Designated			169.214	231,981	169214	231 981
Total Funds Carried Forward			2,578,814	2,251,677	2,576,814	2,251,677

				Group	Group	Charity	Charity
			Note	2023	2022	2023	2022
Net cash provided by operating
activities:			23	88,450	111,911	88,450	111,911
Cash flows from investing	activities
Dividends, interest and rents from
investments				56,781	43,510	56,781	43,510
(Purchase of property, plant equipment)	and			~4627	~70,700	~4027	~70,765
Net cash used by investing	activities			52,160	32,745	52,160	32,745
Change ofcash snd cash	equivalents	in
the reporting period				140610	144656	140610	144 656
Cash and cash equivalents	at the
beginning ofthe period				1,598,874	1,454,218	1,598,872	1,454,216
Cash snd cash equivalents	at the end	of
the period				1,739,484	1,598,874	1,739,482	1,598,872
Cash and cash equivalents	consist of:
Cash at bank and in hand				66,447	37,457	66,445	37,455
Short term deposits				1,673,037	1,561,417	1,673,037	1,561,417
Cash end cash equivalents	at
31 March 2023				'1,739,484	1,598,874	1,739,482	1,598,872

2.2 Grants receivable - restricted funds	2.2 Grants receivable - restricted funds	2.2 Grants receivable - restricted funds	2.2 Grants receivable - restricted funds	2.2 Grants receivable - restricted funds
							2023		2022
							5
Durham County	Council - Advocacy (COL)						73,900
Durham County	Council - Durham		AAP Event				120
Durham County	Council	- Falls prevention					14,089		14,088
Durham County	Council	- Financial	Capability		Service		170,000		170,000
Durham County	Council	- Keeping	Safe and Well				70,005		70,000
Durham County	Council	- Warm Activities					38,020
Total Local Authority		Contracts					366,134		284.888
Age UK							109,072		56,397
Big I ottery									30,457
CCG Mental Health Programme							283,056		292,290
CCG Frailty Programme							65,241		18,750
County Durham	Community Found.
- Financial Shock							1,770
Mindfulness							24,642
Durham County	Council	- Befriending		Here for	You				29,279
Durham County	Council	- Spennymoor		AAP 18 A					9,242
Durham County	Council	- Stanley AAP							2,500
HMRC Job retention									1,053
European Social	Fund						53,356		46,690
ScoNo Trust Grant							828		4,167
Total Restricted	Grants to Provide Charitable					Activities	537,965		490,825
Total Restricted	Grants						904,099		744,913
3 Donations	and Legacies Received
3.1 Unrestricted donations							2023	2022
							2
Sundry donations							54,717	32,520
Total							54,717	32,520
3.2 Restricted	donations						2023	2022
							6
Sundry donations							3,439	1,533
Total							3,439	1,533


Unrestricted	le	gacies	2023	2022
			2	6
Burn				5,316
Total				5,316
Total donations		and legacies received	58,156	39,369

			2023	2022
			8	8
Bank Interest		12,934		2,956
Property rental Income		43,847		40,554
Property service	charge	10,582		7,923
Room hire				510
Total Investment	Income	67,363		31,343
Other income
		Unrestricted	Restricted
		Funds	Funds	Total	Total
		2023	2023	2023	2022
		2	2	5	2
HMRC SSPclaim					664
Lloyds bank compensation		30		30	150
Miscellaneous		2,174		2,174	14
Total other income		2,204		2,204	828
Breakdown of fundraising		trading costs
		Unrestricted	Restricted
		Funds	Funds	Total	Total
		2023	2023	2023	2022
~34		5	2	2
Cost ofgoods sold		2,413		2,413	790
Shop costs		164,588		164,588	130,347
Retail costs		26,507		26,507	27,822
		193,508		193,508	158,959

Breakdown ofcosts ofcha	ritable activities
	Activities	Support	Total	Total
	undertaken	Costs	2023	2022
	directly	(note 8)
Advice & information	186,704	19,521	206,225	220,154
Advocacy	26,482	197	26,679	6,936
Befriending				37,785
Bumhope Heritage				30,118
CCG project	138,727	28,126	166,853	155,952
CEO projects	1,865	14	1,879
Come Eat Together	37,569	9,346	46,915	64,680
Community Shed	2,315	17	2 332	1,354
Cost of Living	605	282	887
Dementia MCST	11,583	2,244	13,827	21,407
Derwentside resource centre	2,613	19	2,632	6,723
Digital Inclusion	36,466	3,877	40,343
Emergency Fund	206	2	208
New College Durham ESF	42,684	11,069	53,753	48,755
Falls prevention	21,161	6,202	27,363	1,060
Give me a week				10,821
Help at Home	19,300	143	19,443	13,451
Intergenerational	11,927	1,222	13,149	11,807
Let's get crafty				701
Mindfulness	13,498	2,115	15,613
New Advocacy	50		50
North Road premises	28,269	210	28,479	14,757
Pre-Frailty	53,334	4,426	57,760
Social Activities	30,413	9,293	39,706	41,431
Sundry Projects				76
Warm Hub Activities	10,626	4,856	15,482
	676,397	103,181	779,578	687,968

	Basis of	lsA	CCG	Help at	Intergen	Shed/	KSSW	CET	Total	Total
	Allocation			Home		Crafty			2023	2022
		2	E
Governance	Expenditure	1,725	1,448	768	113	17	1,333	346	5,750	29.132
Finance	Stsff	7,383	7,809	7,099	710		8,235	1,420	32,656	20,819
Information	Staff	1,562	3,514	1,172			4,686	1,562	12,496	11,419
Technology/CMS
Human Resources	Stsff	2,804	6,310	701			7,712	1,402	18,929	21,761
Health snd Safety	StaN	1,624	5,683				4,546	1,948	13,801	18,720
Office costs	Desks	4,902	7,721	1,702	414		2,142	2,668	19,549	22,474
Totals		20,000	32,485	11,442	1,237	17	28,654	9,346	103,181	124,325

			Group	Group	Charity	Charity
			2023	2022	2023	2022
			2	2	6	2
Depreciation		of tangible assets
for use by the		Charity	36,295	30,696	36,295	30,696
External	audit	fees	5,750	5,750	5,750	5,750
Operating	lease payments		54,619	56,240	54,619	56,240
			96,664	92,686	96,664	92,686
Staff costs
The staff	costs included:				2023	2022
					2	6
Wages and salaries					630,229	567,052
Employers N		I			47,024	37,712
Pension	Costs				23,724	20,029
					700,977	624,793

Comparatives for the S	tat	ement of Financ	ial Activities - Gro	up and Charity
			Unrestricted	Restricted
			Funds	Funds	Total
			2022	2022	2022
				2	2
Income from
Donations and legacies			37,836	1,533	39,369
Income from charitable	activities
Local authority contracts				254,088	254,088
Grants to provide charitable		activities	52,525	490,825	543,350
Client Fees			9,080	9,013	18,093
Income from other trading		activities
Charity Shop income			159,826		159,826
Fundraising income			3,709	875	4,584
Investment income
Bank interest and Property			51,943		51,943
Other Income			828		828
Total income			315,747	756,334	1,072,081
Expenditure
Expenditure on raising	funds
Trading costs			158,959		158,959
Other fundraising costs			35,400		35,400
Expenditure on charitable		activities	65,900	622.068	687,968
Total Expenditure			260,259	622,068	882,327
Net income before transfers			55,488	134,266	189,754
Net income			55,488	134,266	189,754
Reconciliation offunds
Fund balances as at 1 April		2021	1,772,123	289,800	2,061,923
Fund balances as at 31	March 2022		1,827,611	424,066	2,251,677

Unlisted	Investments
	2

Analysis of net	assets between	funds —current	year
		Unrestricted	Designated	Restricted
		funds	funds	funds	Total
Fixed assets		215,801		48,153	263,954
Investment property		477,106			477,106
Cash and current	investments	1,147,322	169,214	422,948	1,739,484
Current assets		30,492		214,369	244,861
Current liabilities		(79,477)		(69,114)	(148,591)
		1,791,244	169,214	616,356	2,576,814

		Unrestricted	Designated	Restricted
		funds	funds	funds	Total
Fixed assets		229,685		65,943	295,628
Investment property		477,106			477,106
Cash and current	investments	918,476	231,981	448,417	1,598,874
Current assets		23,201		73,393	96,594
Current liabilities		(52,838)		(163,687)	(216,525)
		1,595,630	231,981	424,066	2,251,677

Unrestricted fu	nds —c	urrent year
		Balance at				Gains/	Balance at
		01/04/2022 f	Income 2	Expenditure 2	Transfers 2	Losses 2	31/03/2023 2
General		953,524	406,881	(207,267)			1,153,138
Property		165,000		(4,000)			161,000
Investment property		477,106					477,106
Designated
Pension	Deficit	40,000					40,000
Retail Investment		98,623		(36,285)			62,338
Services		93,358		(26.482)			66,876
Total unrestricted	funds	1,827,611	406,881	(274,034)			1,960.458

		Balance at				Gains/	Balance st
		01/04/202'I	Income	Expenditure	Transfers	Losses	31/03/2022
		2	f	2			2
General		866,017	315,747	(228,240)			953,524
Property		169,000		(4,000)			'165,000
Investment	property	477,106					477,106
Designated
Pension	Deficit	40,000					40,000
Retail Investment		120,000		(21,377)			98,623
Services		100,000		(6,642)			93,358
Total unrestricted funds		1,772,123	315,747	(260,259)			1.827,611

			Balance st	Income	Expenditure	Balance st
			01/04/2022			31/03/2023
Age UK Sundry	Grants		6,223	4,331	206	10,348
Banks community		shed	7,785		1,297	6,488
CCG Mental Health Support			196,115	283,056	165,622	313,549
Chief Executive		projects	378	3,470	1,865	1,983
Come Eat Together			7,206	37,783	44,677	312
Cost of Living (Age UK)				3,077	880	2,197
DCC Advocacy	(COL)			73,900	50	73,850
Digital Inclusion				40,101	40,045	56
ESF				53,356	53,356
Falls Prevention			13,073	14,089	27,162
Information &Advice			29,162	218,400	204,704	42,858
Intergen			13,052		13,052
MCST			1.870	11,503	13,373
Mindfulness				24,642	15,498	9,144
North Road Premises			128,350		28,269	100,081
Pre-Frailty				65,265	57,334	7,931
Social activities			20,473	41,486	39,413	22,546
Warm Activities				40,020	15,368	24,652
Woodshed			379	1,000	1,018	361
TOTAL			424,066	915,479	723,189	616,356

Reconciliation ofne	t	moveme	nt in fun	ds to net cas	h flow from	operating ac	tivities
				Group 2023	Group 2022	Charity 2023	Charity 2022
					2	2	2
Net movement in funds				325,137	189,754	325,137	189,754
Add back depreciation		charge		36,295	30,696	36,295	30,696
Deduct interest income		shown	in
investing activities				(12,934)	(2,956)	(12,934)	(2,956)
Deduct property income				(43,847)	(40,554)	(43,847)	(40,554)
Decrease (increase)	in	debtors		(148,539)	316,226	(148,539)	316,226
Increase (decrease) in		creditors		(67,934)	(381,693)	(67,934)	(381,693)
Decrease (increase)	in	stock		272	438	272	438
Nst cash provided by	operating		activities	88,450	111,911	88,450	111,91'1