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2022-03-31-accounts

A Message from the Chair A Message from the Chair 1-2
Trustees'
Report
3 -10
Statement ofTrustees' Responsibilities
Report of Independent Auditors 12-15
Statement of Financial Activities 16
Statement offinancial position 17
Notes to the Cash Flow Statement 18
Notes to the Financial Statements 18-32
Blank Page (The following
pages do not form part ofthe Financial Statements)
33
Detailed Statement of Financial Activities 34-38

Ye ar end ed 31 March 2022
2022 2021
Unrestricted Restricted
Note funds funds
6
Total funds
6
Total funds
f
Income and endowments
Donations
and legacies
2 343,860 246,920 590,780 400,817
Day Care Centre
Other trading
activities
3
4
413,516
38,054
135,000 548,516
38,054
982,525
48,487
Investment
income
5 11,368 11,368 11,095
Total income 806,798 381,920 1,188,718 1,442,924
Expenditure
Expenditure
on raising funds:
Costs ofother trading
activities
6 7318 7,318 9,801
Investment
management
costs 7 1,518 1,518 2,564
Day Care Centre 8,9 643,183 242,756 885,939 1,027,812
Total expenditure 652,019 242,756 894,775 1,040,177
Net gains on investments 11 (31,814) (31,814) (94,769)
Net income 186,593 139,164 325,757 497,516
Transfers
between
funds (16,733) 16,733
Net movement
in
funds 169,860 155,897 325,757 497,516
Reconciliation
of
funds
Total funds brought forward 1,438,600 265,105 1,703,705 1,206,189
Total funds carried forward 1,608,460 421,002 2,029,462 1,703,705

Year end ed 31 March 2022
2022 2021
6
Cash flows from operating
Net income
activities 325,757 497,516
Adjustments
for:
Depreciation
oftangible
fixed assets
43,310 36,872
Government
grant income
(8,381)
Net gains on investments (31,814) (94,769)
Dividends,
interest and rents
from investments (11,350) (10,700)
Other interest receivable
and
similar income (18) (395)
Interest payable
and similar charges
6,243 7,682
Accrued income (1,321)
Changes
in:
Stocks 235 (1,639)
Trade and other debtors 2,567 19,898
Trade and other creditors (37,900) 52,404
Cash generated
from operations
287,328 506,869
Interest paid
Interest received
(6,243)
18
(7,682)
395
Net cash from operating
activities
281,103 499,582
Cash flows from investing activities
Dividends,
interest and rents
from investments 11,350 10,700
Purchase
oftangible assets
(130,175) (205,254)
Purchases
of other investments
(300,000)
Net cash used
in investing
activities
(418,825) (194,554)
Cash flows from financing activities
Government
grant income
8,381
Net cash from financing
activities
8,381
Net (decrease)/Increase
in
cash and cash equivalents (129,341) 305,028
Cash and cash equivalents at beginning ofyear 699,504 394,476
Cash and cash equivalents at end ofyear 570,163 699,504

Freehold
property
Straight
line
over life of lease
Fixtures and fittings 20% reducing balance
Motor vehicles 25% reducing balance
Equipment 33%straight line

Unrestricted Restricted Total Funds
Funds Funds 2022
E
Donations
Donations 26,489 420 26,909
Legacies
Legacies 150,104 150,104
Grants
Grants 158,886 246,500 405,386
Government grant income 8,381 8,381
343,860 246,920 590,780
Unrestricted Restricted Total Funds
Funds
f
Funds
E
2021
Donations
Donations 61,866 61,866
Legacies
Legacies 57,433 57,433
Grants
Grants 148,819 148,819
Government grant income 68,580 64,119 132,699
336,698 64,119 400,817

Day care centre
Unrestricted Restricted Total Funds
Funds Funds 2022
F E
Meals and refreshments 245,453 245,453
Health and well being 24,206 24,206
Transport
contributions
21,330 21,330
KCC Service agreement funding
Independent
living services
113,554 113,554
Centre activities 8,973 8,973
SEKWellbeing
Funding
135,000 135,000
413,516 135,000 548,516
Unrestricted Restricted Total Funds
Funds Funds 2021
E E
Meals and refreshments 287,883 287,883
Health and well being 18,311 18,311
Transport
contributions
1,904 1,904
KCC Service agreement funding 450,396 450,396
Independent
living services
222,182 222,182
Centre activities 1,849 1,849
SEKWellbeing
Funding
982,525 982,525

Unrestricted TotalFunds Unrestricted Total Funds
Funds 2022 Funds 2021
E E
Fundraising events 1,801 1,801 910 910
Shop Income
Other Income
21,987
3,153
21,987
3,153
1,766
11,715
1,766
11,715
Recharged wages 11,113 11,113 34,096 34,096
38,054 38,054 48,487 48,487

nvestment
Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
p E E E
Rents received 11,350 11,350 10,700 10,700
Deposit account interest 18 18 395 395
11,368 11,368 11,095 11,095

Costs ofo th er trading
ac
tivities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
6 6 P
Other trading actitivies 7,318 7,318 9,801 9,801
nvestment management costs
Unrestricted Total Funds Unrestricted Total Funds
Funds
P
2022
f
Funds 2021
8
Managing agents fees 1,080 1,080 1,070 1,070
Insurance 438 438 1,494 1,494
1,518 1,518 2,564 2,564

Expenditure
on charitable
activitie
s
by fund type
Unrestricted Restricted Total Funds
Funds Funds 2022
f 6
Day Care Centre 578,100 225,010 803,110
Support costs 65,083 17,746 82,829
643,183 242,756 885,939
Unrestricted Restricted Total Funds
Funds Funds 2021
F F
Day Care Centre 857,077 81,897 938,974
Support costs 88,838 88,838
945,915 81,897 1,027,812

Expenditure on charitable
ac
tivities
by activity type
Activities
undertaken Support Totalfunds Total fund
directly
F
costs
g
2022
E
2021
f
Day Care Centre 803,110 803,110 938,974
Governance costs 82,829 82,829 88,838
803,110 82,829 885,939 1,027,812

Analysis ofsupport costs
Day Care
Centre Total 2022 Total 2021
Wages
Social Security
41,983
7,075
41,983
7,075
51,821
5,939
Pensions 1,892 1,892 1,555
Auditors'
remuneration
13,794 13,794 7,589
Bank charges
Legal & Professional
fees
Accountancy
& bookkeeping
6,420
5,422
6,243
6,420
5,422
6,243
7,682
4,495
9,757
82,829 82,829 88,838

Net gains on Inve stmen ts
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
6 5
Gains/(losses) on other investment
assets 31,814 31,814 94,769 94,769

Net income is stated after charging/(crediting):
2022
f
2021
f
Depreciation
oftangible
fixed assets
43,310 36,872
Fees payable for the audit ofthe financial statements 6,420 7,589

Staff cos ts
The total staff costs and employee benefits for the reporting period are analysed
as
follows:
2022 2021
6 5
Wages and salaries
Social security costs
388,239
21,841
421,401
15,636
Employer contributions to pension plans 7,921 7,553
418,001 444,590

full-time
equiv
alent
e


mployees
during the year is anal
ysed
as follows:
2022 2021
No. No.
Management 1 1
Support 8 Dementia Daybreak 15 16
Administration 4 3
Ancillary 3 3
Hot meals 15 16
Independent living 3 3
Kitchen 1
42 42

Trustee expenses ofF90
Tangible fixed assets
were paid to Penny Southern
in th
e year. (202 1:662)
Improveme
nts to Fixtures and Motor
Property
f
fittings
6
vehicles
E
Equipment
F
Total
6
Cost
At 1 April 2021 269,220 148,811 40,390 18,860 477,281
Additions 124,872 2,530 2,773 130,175
Disposals (210) (210)
At 31 March 2022 394,092 151,341 40,390 21,423 607,246
Depreciation
At 1 April 2021 74,704 110,211 14,950 12,468 212,333
Charge for the year 24,763 8,014 6,360 4,173 43,310
Disposals (210) (210)
At 31 March 2022 99,467 118,225 21,310 16,431 255,433
Carrying
amount
At 31 March 2022 294,625 33,116 19,080 4,992 351,813
At 31 March 2021 194,516 38,600 25,440 6,392 264,948

Investments
Investment Other
properties investments Total
E E
Cost or valuation
At 1 April 2021 260,000 553,564 813,564
Additions 300,000 300,000
Fair value movements 31,814 31,814
At 31 March 2022 260,000 885,378 1,145,378
Impairment
At 1 April 2021 and 31 March 2022
Carrying
amount
At 31 March 2022
260,000 885,378 1,145,378
At 31 March 2021 260,000 553,564 813,564

17. from changes
Stocks
in fair v alue is recognised
in the Statement
of Fi
nancial
Activities.
2022 2021
E E
Sbx:ks 3,146 3,381
18. Debtors
2022 2021
E E
Trade debtors 45,677 37,862
Prepayments and accrued income 20,205 30,587
65,882 68,449
19. Creditors: amounts falling due within one year
2022 2021
E
Trade creditors 30,787 26,790
Accruals and deferred income 12,087 13,408
Social security and other taxes 4,019 4,501
Other creditors 60,027 101,442
106,920 146,141
Page
i 26

Government grants grants
The amounts recognised
in the financial statements
for government grants are as follows:
2022 2021
6 F
Recognised in income from donations and legacies:
Government grants income 8,381 132,699

Unrestricted
fun
ds
At
At Gains and 31 Mar 202
1 Apr 2021
6
Income
6
Expenditure
F
Transfers
6
losses
6
2
f
General funds 1,404,521 806,798 (652,019) (16,733) 31,814 1,574,381
Designated
Redundancy
Fund 34,079 34,079
Conservatory
Fund
1,438,600 806,798 (652,019) (16,733) 31,814 1,608,460
At
At Gains and 31 Mar 202
1 Apr 2020
6
Income
6
Expenditure
6
Transfers
6
losses
f
1
E
General funds 1,059,952 1,378,805 (958,280) (170,725) 94,769 1,404,521
Designated
Redundancy
Fund 34,079 34,079
Conservatory
Fund 7,221 (7,221)
1,101,252 1,378,805 (958,280) (177,946) 94,769 1,438,600

Restricted funds
At
At Gains and 31 Mar 202
1 Apr 2021 Income Expenditure Transfers losses 2
6 g 6
Lottery Fund
Christmas
Club
218 (218)
Holiday
Fund
6,583 (6,583)
Information
&
Advice Fund 35,552 420 35,972
Dementia
Daybreak
Fund
13,118 18,750 (28,738) 3,130
Welfare Fund
Home Hazard
Extension
Fund
209,634 150,000 (19,923) 339,711
Music for health
fund
Bathing
Fund
Swimming
Fund
Kitchen Fund
Main Kitchen
Fund
Building project
Fund
Chair Exercises
Fund
Laundry
Service
Befriending
Fund
Lyminge
Singing
Group
Surviving
Winter
Rosie's Moments
Social Enterprise
COM 10,000 (1,218) (8,782)
Stick ln A Bundle 67,750 (25,561) 42,189
Wellbeing
Fund
135,000 (167,316) 32,316
265,105 381,920 (242,756) 16,733 421,002

At
At Gains and 31 Mar 202
1 Apr 2020 Income Expenditure Transfers losses 1
F F 6 8
Lottery Fund 17,443 22,258 (39,701)
Christmas
Club
218 218
Holiday
Fund
6,583 6,583
Information 8
Advice Fund 43,039 15,549 (23,036) 35,552
Dementia
Daybreak
Fund
4,970 8,102 (39,994) 40,040 13,118
Welfare Fund 10,000 (10,000)
Home Hazard 3,425 (3,500) 75
Extension
Fund
4,785 (15,367) 220,216 209,634
Music for health
fund 244 (244)
Bathing
Fund
22,027 (22,027)
Swimming
Fund
759 (759)
Kitchen Fund 134 (134)
Main Kitchen
Fund 3,454 (3,454)
Building
project
Fund 1,485 (1,485)
Chair Exercises
Fund 575 (575)
Laundry
Service
150 (150)
Befriending
Fund
697 (697)
Lyminge
Singing
Group 1,525 (1,525)
Surviving
Winter
1,295 (1,295)
Rosie's Moments 339 (339)
Social Enterprise
COM
Stick in A Bundle
Wellbeing
Fund
104,937 64,119 (81,897) 177,946 265,105

24. Analysis of net as se ts between funds
Unrestricted Restricted Total Funds
Funds Funds 2022
E E
Tangible fixed assets 67,708 284,106 351,814
Investments 1,145,378 1,145,378
Current assets 444,881 194,310 639,191
Creditors less than 1 year (49,507) (57,414) (106,921)
Net assets 1,608,460 421,002 2,029,462
Unrestricted Restricted Total Funds
Funds Funds 2021
E E
Tangible fixed assets 67,135 197,813 264,948
Investments 813,564 813,564
Current assets 609,251 162,083 771,334
Creditors less than 1 year (51,350) (94,791) (146,141)
Net assets 1,438,600 265,105 1,703,705
25. Analysis ofchanges In net debt
At
At 1 Apr 2021 Cash flows 31 Mar 2022
F E E
Cash at bank and in hand 699,504 (129,341) 570,163

2022 2021
6 g
Income and endowments
Donations
and legacies
Donations 26,909 61,866
Legacies 150,104 57,433
Grants 405,386 148,819
Government
grant income
8,381 132,699
590,780 400,817
Day Care Centre
Meals and refreshments
245,453 287,883
Health and well being 24,206 18,311
Transport
contributions
21,330 1,904
KCC Service agreement funding 450,396
Independent
living services
113,554 222,182
Centre activities 8,973 1,849
SEKWellbeing
Funding
135,000
548,516 982,525
Other trading
activities
Fundraising
events
1,801 910
Shop Income
Other Income
21,987
3,153
1,766
11,715
Recharged
wages
11,113 34,096
38,054 48,487
Investment
Income
Rents received 11,350 10,700
Deposit account interest 18 395
11,368 11,095
Total Income 1,188,718 1,442,924

De tail ed Statement of Financial
Year ended 31 March
Activities
fcsnvnvsrrf
2022
2022
E
2021f
Expenditure
Costs ofother trading activities
Opening
stock
3,381 1,742
Purchases 6,784 7,181
Closing stock 3,146 3,381
Fundraising
Expenditure
299 4,259
7,318 9,801
Investment
management
costs
Managing
agents fees
1,080 1,070
Insurance 438 1,494
1,518 2,564
Day Care Centre
Wages and salaries 388,239 421,401
Employers
NIC
21,841 15,636
Pension costs 7,921 7,553
Rent 27,388 27,214
Rates and water 7,346 8,337
Light and heat 23,627 15,370
Repairs and maintenance 48,446 35,512
Motor vehicle expenses 43,559 45,792
Legal and professional fees 25,636 21,841
Telephone 9,553 10,574
Other office costs 23,496 16,152
Other interest payable and similar charges 6,243 7,682
Meals 14,821 15,972
Sundries 18,043 18,829
Cleaning
and waste disposal
19,527 13,976
Training 984 13,735
Independent
living scheme
expenses 79,895 205,053
Hot meal delivery 49,512 75,527
Recruitment
and other
staff costs 5,449 7,563
Equipment
leasing
4,515 3,250
Management
costs
549
Investments
to property
24,763 15,366
Fixtures and fittings 8,014 9,229
Motor vehicles 6,360 8,480
Computer
equipment
4,173 3,797
Advertising
and marketing
4,093 3,422
Activities
and Entertainment
12,495
885,939 1,027,812

Year ended 31 March 2022
2022 2021
E 6
Total expenditure 894,775 1,040,177
Net gains on Investments
Gains/(losses) on other investment assets (31,814) (94,769)
Net Income 325,757 497,516

2022 2021
E F
Costs ofother trading activities
Other trading actltlvles
Opening
stock
3,381 1,742
Purchases 6,784 7,181
Closing stock (3,146) (3,381)
Fundraising
expenditure
299 4,259
7,318 9,801
Costs ofother trading activities 7,318 9,801

2022 2021
6
Day Care Centre
Day Care Centre
Acdvldes
undertaken
direcdy
Wages
Social security
Pensions
346,256
14,766
6,029
369,580
9,697
5,998
Rent 27,388 27,214
Rates and insurance 7,346 8,337
Light and heat
Repairs and maintenance
Minibus
and travel expenses
Telephone
and internet charges
Postage and stationary
Meals
23,627
48,446
43,559
9,553
23,496
14,821
15,370
35,512
45,792
10,574
16,152
15,972
Sundries 18,043 18,829
Cleaning
and waste disposal
Training
Independent
living scheme expenses
Hot meal delivery
Recruitment
and other staff costs
19,527
984
79,895
49,512
5,449
13,976
13,735
205,053
75,527
7,563
Equipment
leasing
Management
costs
Investments
to property
Fixtures and fittings
4,515
24,763
8,014
3,250
549
15,366
9,229
Motor vehicles 6,360 8,480
Computer
equipment
4,173 3,797
Advertising
and marketing
4,093 3,422
Activities and Entertainment 12,495
803,110 938,974
Governance costs
Wages
Social Security
Pensions
41,983
7,075
1,892
51,821
5,939
1,555
Accountancy
& bookkeeping
Auditors'
remuneration
13,794
6,420
9,757
7,589
Legal & Professional
fees
Bank charges
5,422
6,243
4,495
7,682
82,829 88,838
Day Care Centre 885,939 1,027,812