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