``` REGISTERED COMPANY NUMBER: 06817492 (England and Wales) REGISTERED CHARITY NUMBER: 1128377 ``` ## **`REPORT OF THE TRUSTEES AND`** ``` UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ``` ``` FOR ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ``` UHY Calvert Smith LLP Chartered Accountants Heritage House Murton Way Osbaldwick York YO19 5UW ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ``` CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ``` ||**`Page`**| |---|---| |**`Report of the Trustees`**|`1 to 9`| |**`Independent Examiner's Report`**|`10`| |**`Statement of Financial Activities`**|`11`| |**`Balance Sheet`**|`12 to 13`| |**`Cash Flow Statement`**|`14`| |**`Notes to the Cash Flow Statement`**|`15`| |**`Notes to the Financial Statements`**|`16 to 27`| ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`** ``` ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report withthefinancialstatementsofthecharityfortheyearended31March2025.Thetrusteeshaveadopted the provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of Ireland (FRS 102) (effective 1 January 2019). ``` ## **`OBJECTIVES AND ACTIVITIES`** ``` The Charity's principal objectives are: ``` - `Preventing and relieving the poverty of older people and advancing life-long education` - `Preventing or relieving sickness, disease or suffering in older people (whether physical, emotional or mental)` - `Promoting equality and diversity` - `Promoting the human rights of older people in accordance with the Universal Declaration of Human Rights` - `Assisting older people in need by reason of ill-health, disability, financial hardship, social exclusion or other` - `disadvantage` - `Such other charitable purposes for the benefit of older people as decided by Trustees consistent with the promotion` - `of the well-being of older people.` ``` The Charity has the power to carry out the following activities to achieve its objectives: ``` - `To encourage, promote and organise direct services appropriate to the needs of individual or groups of elderly` - `people, and if thought fit, to make reasonable charges for any services provided` - `To promote and organise co-operation with other charities, voluntary bodies, statutory authorities and other` - `organisations to advance benefits to older people including the exchange of information and advice with them` - `To establish, support, undertake activities with any charitable trust, associations or institutions formed for all or any` - `of the Charity's Objectives` - `To establish or acquire subsidiary companies to assist or act as agents for the Charity` - `To promote and carry out or assist with surveys, investigations and research` - `To provide food, drink and refreshments as appropriate for persons participating in the activities of the Charity` - `To join in or to arrange and provide the holding of exhibitions, meetings, lectures, classes and training courses` - `To publish books, pamphlets, reports, journals, films, videos and other material` - `To appoint such advisory committees as the Trustee Board may think fit.` ``` Theseactivitystrandsaresupportedbygovernancedevelopmentandimprovementstofacilitiesmanagement and management of health and safety. ``` ## **`Strategy`** ``` Vision: - ' to be the organisation older people trust to help them overcome challenges and love later life' ``` ``` Our strategic objectives were developed with the aim that: ``` - `Older people are well informed and enabled` - `Older people have a voice that's better heard` - `Older people are more resourceful, skilled and resilient` - `Older people are socially included and feel valued` - `Older people are healthier and happier` ## **`Public Benefit`** ``` The trusteesareawareof guidancepublishedbytheCharityCommissiononPublicBenefitandtheguidanceis taken into account when they review the objectives and activities of the charity. ``` ``` TheCharityexistsforthepublicbenefitbyensuringthatitsworkisfocusedonimprovingthequalityoflifefor all olderpeoplewithinHambleton,Richmondshire,Harrogate&DistrictandDarlington.Indoingsoitiscommitted to acknowledgingthediversityoftheolderpopulationandidentifyingandaddressingtheiruniqueneeds.Wefeel our programme of activities and groups meets this need but we are constantly striving to extend and improve. ``` ``` -1- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ``` REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ``` ## **`ACHIEVEMENTS AND PERFORMANCE`** ``` AgeUKNorthYorkshireandDarlingtonhashadanextremelyeventfulyear.Ourservicescontinuedtobein much demand,whilethecost-of-livingchallengesforolderpeoplearesignificant,leadingtoAgeUKNorthYorkshire and Darlingtonneedingto provideextrasupportfor more vulnerableelderlypeoplethroughmeals at home,care services and our information and advice service. ``` ``` Our day care staff have continuedto provideclientsand theirfamiliesand carerswith enjoyableand stimulating days inourdaycarefacilities.Ourcafehasprovidedawelcomingenvironmentforcustomersandthevarious activity groupswhomeetinourbuilding.Theinformationandadviceteamprovideaspecialistserviceforolder people, particularly in making sure that they are claiming all the support to which they are entitled. ``` ``` Noneof thiswouldbe possiblewithoutourvolunteers,andonceagainwe are incrediblygratefulforallthe time and energytheygive us. I'm alsogratefulto my fellowtrustees,alllocalvolunteersalso,whohavesupportedme and the charity so well over the last year. ``` ``` Financiallyourpositionremainschallenging.Theexternalenvironmentforcharityincomeandfundraisingis difficult andhighlycompetitiveandso we continuetoseek growthanddiversificationinourservicesinordertoimprove our stabilityandsustainability.Iwouldliketothankallourfunders,donorsandcorporatesupportersfortheir support duringtheyear.We havebeenveryfortunatetorecentlyreceivesome extremelygenerouslegacyincomewhich has helpedourpositiongreatly.Weplantousethisgenerositytorebuildourreserves,whichweredepletedduring the Covid-19 pandemic, and invest in services for the future. ``` ``` Onceagain,Iwouldliketothankallourstaffandvolunteersfortheirhardworkandcommitmenttodelivering our vision which is to be the organisation older people trust to help them overcome challenges and love later life. ``` ## **`Time for Change`** ## **`CEO`** ``` Intheyearending31stMarch2025,AgeUKNorthYorkshireandDarlingtonwitnessedseveralimportant changes. Perhaps, the most significant of these was the appointment of a new CEO. ``` ``` TheappointmentofthenewCEOcameatanimportanttimefortheCharity.Thepreviousyearhadbeen financially challenging,anddespitetheopportunitypresentedbysomegenerouslegacydonations,thefuturesuccessof the charitywasfarfromcertain.Theappointmentof a CEOwiththeexperience,commitmentanddrivetoleadour staff andvolunteersinthepursuitofastableandsuccessfulorganisationwastheBoard'snumberonepriority.Based on the results so far, it is clear that the Board met its objective in the appointment of Fay Scullion. ``` ## **`Environment`** ``` VisitorstoBradburyHousewillhavenoticedthephysicalimprovements-redecorationofthecafé,reception and stairway.Newfloorcoverings.Thematerialsweredonatedbylocalbusinessesthelabourprovidedbymembers of staffandvolunteers(ledbytheSMTwhowerefirsttorolltheirsleevesup).TheKitchenunderwenta full refurbishment and upgrade with support from HSBC (£22k). ``` ``` Lessobviouschanges-butequallysignificant-werethereplacementofthewindowsandtheimprovements to heating and lighting using an Energy Savings grant. ``` ``` The physicalchanges describedhave made BradburyHouse a more welcomingenvironmentfor visitorsand staff alike. There is still much to do, but the SMT have plans to both do the work and seek supporting funding. ``` ``` -2- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`** ## **`Culture`** ``` Therehavebeenotherchangestoo-theseareasaconsequenceoftheCEO'sleadershipstyle.Staffand volunteers areencouragedtomakesuggestionsforimprovementandthenaresupportedinthedeliveryof thesechanges. Staff andvolunteersareencouragedtoworkmoreflexibly-AgeUKNorthYorkshire&Darlingtonisasmall organisation withfewstaff-theabilitytoworkacrossroleboundariesand"pivotdown"whennecessaryiskeyto maintaining service delivery. ``` ``` Staffrolesandresponsibilitieshavebeenreviewed,andwherenecessary,changedtomeettheneedsof the organisation.Every member of the team has access to 1-2-1 supportfrom a line managerand has an annual appraisal to ensure that individuals continue to develop. ``` ## **`Management Capacity`** ``` Some thingshaven'tchanged- budgetaryconstraintsmean that we rely on a small team to deliver services - growth is limitedby a lackof managementcapacityto make change.In responseto this,the Boardsupportedthe appointment oftwomanagementposts- aFinancemanager(takingback"inhouse"theFinancemanagerrole- fundedusing the money previouslyspent on externalconsultancy).The secondpost - Income Generationmanager- fundedusing some of the legacy money. It is hoped that this new management capacity will enable further service growth. ``` ## **`Service Growth`** ``` TheCharity'sservicescanbedividedintofourmainareas:Care,Catering,InformationandAdvice(I&A),Groups and Activities. ``` ``` In the yearto March2025,Care serviceshave yet to showanygrowthwhencomparedto the previousyear. Catering servicesare showingsome earlysignsof growth(butless thanbudgetexpectations).I&A deliveredbenefitsto clients inexcessof£2.5m-unfortunately,thisvaluableserviceisunsupportedbyexternalcommissionersandsorunsat a significant financial cost to the charity. ``` ``` Wesupported22activitygroupswithalmost6500attendees.InNorthYorkshire,1270attendeesbenefitted from groups like "Gentle exercise to music" and Walking Football. ``` ## **`Challenges`** ``` Thebiggestchallengefacingthischarityisthefinancialone.Theamountofgrantfundingavailablecontinues to shrink.Competitionforgrantfundingisontherise.Localcouncilsfacebudgetcutsandthisisreflectedin our contracts. ``` ``` Securingthefutureofourservicesislargelydependentongrowingouroffer.Broadeningourserviceoffer requires managementcapacity- mostofwhichis expendedonrunningthecharityona daytodaybasis.We needgrowth to enable the funding of new posts (capacity) - we need capacity to develop service growth. ``` ## **`Opportunities`** ``` Despite the challenges, the SMT and the Board envisage opportunities for growth. ``` ``` ExpansionofexistingservicesintoNorthYorkshireisanopportunity-butwillrequireustoraiseourprofilein that county. This is the reverse of the necessary decision taken when the Charity entered "Turnaround". ``` ``` The expected developmentof Care services has not materialised,however, there are plans being developedto provide ancillary care services (e.g. assisted bathing). ``` ``` TheSMTisplanningtodevelopexternalcateringservicesinthecomingyeare.g.theDarlingtonBorough Council Meals for Schools programme. ``` ``` -3- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ``` REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ``` ## **`FINANCIAL REVIEW`** ``` The accountsshowan overalldeficitof (£91,552)for2024/25,comparedwitha surplusof £307,559in 2023/24. The surplus in the prior year year includes legacy income recognised of £280,000. ``` ``` In order to continueto manage the financialchallenges,we continuedto scrutiniseour financesvery carefully through ourfinanceandbusinessdevelopmentcommittee.Wecontinuetokeeparangeoflongtermoptionsonthe table, includingpartnershipworkingandcollaborationwithotherlocalcharitiesorregionalAgeUKs.Webelievethat we willneedtoconsiderprovidingadditionalornewservicesaswellasreviewingallourincomegeneratingstreams to ensure maximum efficiency. ``` ``` Principalfundingstreamsthisyearhavebeen:contracts-predominantlyfromDarlingtonBoroughCouncil; funding fromgrantmakingbodiesincludingcharitabletrusts;donationsandindividualspayingforservicessuchasday care andmealsathome.WecontinuetoseektoincreaseourserviceswithinNorthYorkshire,althoughouroptions are currentlylimitedby what Councilcontractsare available.We hope to engage more closelywith the new unitary North Yorkshire Council to understand where we can add value. ``` ## **`Investments`** ``` The Boardconsidersthat the funds of the Charityneed to be retainedlargelyin easily accessibleaccounts. Therefore, fundsnotimmediatelyrequiredareheldina varietyof interestgainingopportunitieswithinthecommercial banking sector. ``` ## **`Reserves Policy`** ``` The Reserves Policy exists to help the charity: ``` - `Properly manage its resources` - `Plan and report accurately` - `Match its reserves to its requirements in the short and long term` ``` Trustees have set the level of reserves by considering the following: ``` - `Cash flow and forecasts` - `A review of existing funds and reserves` - `3 year financial plan` - `The Charity's Strategic Document including proposed new services and infrastructure` - `Review of past operational activity and other trends` - `A review of major risks facing the Charity` - `Analysis of future needs and consequences if these cannot be met` - `Level of redundancy payments required in event of closure` - `Break clauses in rental or supplier contracts` ``` ThecurrentpolicyistomaintaintheCharity'sreservesattheequivalenttoamedianofthreemonths operational expenditureinadditiontotheabove.Trusteeshavebeenawarethatthefinancialpositionhasbeenbelow our currentpolicyinrecentyearsandhavebeenactivelymonitoringourcashflowposition,makingplanstoimprove the financialpositionsothatthecharitycancontinuetooperate.Forthisreason,wewillusesomeoftherecent legacy incometorebuildourreserveswhichweresignificantlydepletedduringtheCovid-19pandemicand subsequent financial difficulties. ``` ``` -4- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`** ## **`Acknowledgement of Support and Partnership`** ``` Age UK (National) Age UK Brand Partners across Yorkshire and the North East Alzheimer's Society Armed Forces Covenant Branksome Hall Community Hub Centre for Better Ageing Citizens Advice Darlington Community First Yorkshire County Durham and Darlington NHS Foundation Trust Cummins Global Point North Darlington Association on Disability Darlington Borough Council Darlington Mind Dementia Forward County Durham and Darlington Police Commissioner Durham Constabulary Harrogate and Rural District Clinical Commissioning Group Healthwatch Darlington Kings Church Community Centre Latimer Hinks Solicitors Memorial Hospital Darlington MS Society Darlington and District North Yorkshire Council Rotary Club Darlington Stronger Communities North Yorkshire Tees, Esk and Wear Foundation Trust The Cornmill Retail Centre Volunteers and Good Friends Willow Road Community Centre ``` ``` Also the many other donors, well-wishers, supporters and subscribers whose support is much appreciated. ``` ``` -5- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ``` REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing Document`** ``` Theorganisation(anunincorporatedcharity)wasfoundedon29thJune1987andregisteredasacharityon 9th August1987.It became a BrandPartnerof Age UK on 1 April2011 and incorporatedon 31 March2012.The current governingdocumentwasrevisedon9August2017uponthemergerofAgeUKDarlingtonwithAgeUK North Yorkshire. ``` ## **`Organisational Structure`** ``` The Charity is governed by the Board of Trustees which meets six-weekly. ``` ``` TheCharityhasappointeda FinanceandBusinessDevelopmentCommitteewhichprovidesspecificclosescrutiny on financialissuesandreportsto the mainTrusteeBoard.ThisCommitteemeets six-weekly,a week beforeeach Charity Boardmeeting.The Charityhas also appointeda People and ComplianceCommitteewhich providesclose scrutiny on risk,quality,safeguarding,HRandgovernanceissues.ThisCommitteemeetssix-weeklyinadvanceofeach Charity Board meeting. ``` ``` TheChiefExecutiveOfficerhasdelegatedresponsibilityfortheoperationalrunningoftheorganisationonbehalf of the Board of Trustees. ``` ## **`Recruitment and Appointment of Trustees`** ``` Trusteesareelectedforaninitialtwoyearterm,followedbyathreeyeartermthereafter.Thereisno current restrictiononthenumberofconsecutivetermsaTrusteecanserve,althoughtheCharityseekstofollowthe best practiceguidancewhichlimitsthe numberof terms. The appointedChairis restrictedto two years,followedby two 3 year terms as a maximum. ``` ``` TheBoardofTrusteescarriesoutaregularreviewoftheskillsandexperiencerequiredbytheBoard,andasfar as possible,seeks to recruitTrusteesto ensurea balancedandrepresentationof suchskillsandexperience.Sessions are arrangedfornewTrusteestounderstandthewiderstructureoftheCharity,thecurrentrangeofactivities and businessand links to the Brandpartnership.Trainingopportunitiesare identifiedand offeredlocallyas required. Two new Trustees joined during the year. ``` ``` Trusteesreceivesupportinginformationfromvarioussources;CharityCommission;AgeUKandarticlesof interest. "The Essential Trustee" is the Commission's guide available to trustees. ``` ## **`Safeguarding`** ``` Safeguardingisakeyresponsibilityoftheorganisation,giventhecustomerbaseandprovisionofcareservices. Our safeguardingpoliciescomplywiththerequirementsofDarlingtonBoroughCouncilandNorthYorkshire Council procedures.TheHeadofOperationhasbeenthedesignatedsafeguardingleadin2025alongwiththeViceChair of the Board as lead for Trustees. ``` ## **`Risk Management`** ``` Trusteesexaminethestrategic,businessandoperationalriskswhichthecharityfacesandtheseareheldwithin the charityriskregister.Proceduresareinplacetoensurecompliancewithsafeguarding,healthandsafetyof staff, clients,volunteersandvisitorstotheorganisation.TrusteesundertakeregularoversightreviewingtheRisk Register. The CEO receives Health and Safety Reports and reports the substance to the Trustees. ``` ## **`Quality Assurance`** ``` The Charitymaintainedits Age UK QualityStandardAwardand the Age UK's Informationand AdviceQuality Standard Award. ``` ``` -6- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`** ## **`Financial Management`** ``` The managementof the Charity'sfinancialaccountingprocess is delegatedto the CEO and is overseen on behalf of the TrusteeboardbyaFinanceCommittee.ThecommitteehasmemberswhichincludetheViceChair,other Trustees, CEOandfinancestaff.TheCommittee,whichmeetssix-weekly,receivesfinancialreportswhicharescrutinised and circulatedtothefullBoardpriortoeachfullBoardmeeting.Thetermsofreferenceallowforadditionalmeetings as required. ``` ``` The Board monitors the financial performance of the Charity by: ``` - `Having in place a strategy and annual budget approved by the Trustees` - `Regular consideration by the Trustees of financial results, variance from budget plus non- financial performance` - `indicators and reviews` - `Monitoring of financial risks via the Charity Risk Register` - `Structured agenda and scheduled Finance Sub Committee meetings.` ## **`Acknowledgements`** ``` On behalf of the Board, I would like to thank our staff and volunteers for their commitment and continued hard work. ``` ``` The Board is grateful to the funders, donors and corporate supporters for their generous contributions this year. ``` ``` Last - but not least - my personalthanksto fellow Trustees for their support,time, skills and experienceduringthe last twelve (challenging) months. ``` ``` -7- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`** ## **`REFERENCE AND ADMINISTRATIVE DETAILS`** ``` Registered Charity name: Age UK North Yorkshire and Darlington Charity registration number: 1128377 Company Registration number: 06817492 ``` ## **`Principal office and registered office:`** ``` Bradbury House Beaumont Street West Darlington DL1 5SX ``` ## **`Trustees serving in the year:`** ``` G Cooney - Chair J Ellis - Vice Chair A Conley - Treasurer (resigned 24 October 2024) R Tankard - Treasurer (from 12 December 2024) K Roe K Culverhouse J Anderson Dr B Bhogal J White (from 12 December 2024) ``` ## **`Trustees appointed after the year-end date:`** ``` J Watson (from 25 April 2025) ``` ## **`Chief Executive Officer:`** ``` Kevin Cooper (interim CEO to October 2024) Fay Scullion (from October 2024) ``` ## **`Independent examiner:`** ``` UHY Calvert Smith LLP Chartered Accountants Heritage House, Murton Way, York YO19 5UW ``` ## **`Bankers:`** ``` Unity Trust 9 Brindley Place Birmingham B1 2HB ``` ## **`Solicitor:`** ``` Latimer Hinks 5-8 Priestgate Darlington DL1 1NL ``` ``` -8- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`REPORT OF THE TRUSTEES`** ## **`FOR THE YEAR ENDED 31 MARCH 2025`** ``` This reporthas been preparedin accordancewith the specialprovisionsof Part 15 of the CompaniesAct 2006 relating to small companies. ``` ``` Approved by order of the board of trustees on 15 January 2026 and signed on its behalf by: ``` ``` G Cooney - Trustee ``` ``` -9- ``` ``` INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`Independent examiner's report to the trustees of Age UK North Yorkshire & Darlington ('the Company')`** ``` I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. ``` ## **`Responsibilities and basis of report`** ``` As the charity'strusteesof the Company(andalsoits directorsfor the purposesof companylaw)youare responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). ``` ``` Having satisfiedmyself that the accountsof the Companyare not requiredto be auditedunder Part 16 of the 2006 Act andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccounts as carriedoutunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ``` ## **`Independent examiner's statement`** ``` Since yourcharity'sgross incomeexceeded£250,000yourexaminermust be a member of a listedbody.I can confirm thatI am qualifiedto undertakethe examinationbecauseI am a member of the Instituteof CharteredAccountants in England and Wales, which is one of the listed bodies. ``` ``` Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the examination giving me cause to believe: ``` `1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or` `2. the accounts do not accord with those records; or` `3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or` `4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).` ``` Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ``` ``` Harry Howley MAAT FCA The Institute of Chartered Accountants in England and Wales ``` ``` UHY Calvert Smith LLP Chartered Accountants Heritage House Murton Way Osbaldwick York YO19 5UW ``` ``` 19 January 2026 ``` ``` -10- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025`** |`Unrestricted`
`funds`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`3`
**`157,831`**
**`Charitable activities`**
`6`
`Services and support for older people`
**`293,834`**
`Other trading activities`
`4`
**`23,817`**
`Investment income`
`5`
**`1,562`**
`Other income`
`7`
**`1,045`**
**`Total`**
**`478,089`**
**`EXPENDITURE ON`**
`Raising funds`
`8`
**`12,200`**
**`Charitable activities`**
`9`
`Services and support for older people`
**`597,877`**
**`Total`**
**`610,077`**
**`NET INCOME/(EXPENDITURE)`**
**`(131,988)`**
**`Transfers between funds`**
`20`
**`45,527`**
**`Net movement in funds`**
**`(86,461)`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`733,329`**
**`TOTAL FUNDS CARRIED FORWARD`**
**`646,868`**|`Restricted`
`funds`
`£`
**`61,665`**
**`54,190`**
**`-`**
**`-`**
**`-`**
**`115,855`**
**`-`**
**`75,419`**
**`75,419`**
**`40,436`**
**`(45,527)`**
**`(5,091)`**
**`20,600`**
**`15,509`**|**`2025`**
**`Total`**
**`funds`**
**`£`**
**`219,496`**
**`348,024`**
**`23,817`**
**`1,562`**
**`1,045`**
**`593,944`**
**`12,200`**
**`673,296`**
**`685,496`**
**`(91,552)`**
**`-`**
**`(91,552)`**
**`753,929`**
**`662,377`**|`2024`
`Total`
`funds`
`£`
`349,185`
`494,826`
`32,908`
`906`
`13,546`
`891,371`
`(1,311)`
`585,123`
`583,812`
`307,559`
`-`
`307,559`
`446,370`
`753,929`| |---|---|---|---| ``` The notes form part of these financial statements ``` ``` -11- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON (REGISTERED NUMBER: 06817492) ``` ## **`BALANCE SHEET 31 MARCH 2025`** |`Notes`
**`FIXED ASSETS`**
`Tangible assets`
`15`
**`CURRENT ASSETS`**
`Stocks`
`16`
`Debtors`
`17`
`Cash at bank and in hand`
**`CREDITORS`**
`Amounts falling due within one year`
`18`
**`NET CURRENT ASSETS`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`NET ASSETS`**
**`FUNDS`**
`20`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|`Unrestricted`
`funds`
`£`
**`404,287`**
**`1,026`**
**`149,822`**
**`159,966`**
**`310,814`**
**`(68,233)`**
**`242,581`**
**`646,868`**
**`646,868`**|`Restricted`
`funds`
`£`
**`-`**
**`-`**
**`-`**
**`25,509`**
**`25,509`**
**`(10,000)`**
**`15,509`**
**`15,509`**
**`15,509`**|**`2025`**
**`Total`**
**`funds`**
**`£`**
**`404,287`**
**`1,026`**
**`149,822`**
**`185,475`**
**`336,323`**
**`(78,233)`**
**`258,090`**
**`662,377`**
**`662,377`**
**`646,868`**
**`15,509`**
**`662,377`**|`2024`
`Total`
`funds`
`£`
`384,912`
`2,105`
`337,442`
`74,557`
`414,104`
`(45,087)`
`369,017`
`753,929`
`753,929`
`733,329`
`20,600`
`753,929`| |---|---|---|---|---| ``` The charitablecompanyis entitledto exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year ended 31 March 2025. ``` ``` Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. ``` ## `The trustees acknowledge their responsibilities for` - `(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and` - `(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.` ``` The notes form part of these financial statements ``` ``` continued... ``` ``` -12- ``` ## **`AGE UK NORTH YORKSHIRE & DARLINGTON (REGISTERED NUMBER: 06817492)`** ## **`BALANCE SHEET - continued`** ## **`31 MARCH 2025`** ``` Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies subject to the small companies regime. ``` ``` ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon15January2026 and were signed on its behalf by: ``` ``` G Cooney - Trustee ``` ``` The notes form part of these financial statements ``` ``` -13- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025`** |`Notes`
**`Cash flows from operating activities`**
`Cash generated from operations`
`1`
`Net cash provided by/(used in) operating activities`
**`Cash flows from investing activities`**
`Purchase of tangible fixed assets`
`Advances and repayments from subsidiary`
`Loan to CASEwork - capital repaid`
`Interest received`
`Net cash (used in)/provided by investing activities`
**`Change in cash and cash equivalents in the`**
**`reporting period`**
**`Cash and cash equivalents at the beginning`**
**`of the reporting period`**
**`Cash and cash equivalents at the end of`**
**`the reporting period`**|**`2025`**
**`£`**
**`166,669`**
**`166,669`**
**`(56,086)`**
**`-`**
**`-`**
**`335`**
**`(55,751)`**
**`110,918`**
**`74,557`**
**`185,475`**|`2024`
`£`
`(29,858)`
`(29,858)`
`-`
`5,317`
`12,500`
`906`
`18,723`
`(11,135)`
`85,692`
`74,557`| |---|---|---| ``` The notes form part of these financial statements ``` ``` -14- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025`** |**`1.`**|**`RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW`**|**`FROM OPERATING ACTIVITIES`**|**`FROM OPERATING ACTIVITIES`**| |---|---|---|---| |||**`2025`**|`2024`| |||**`£`**|`£`| ||**`Net (expenditure)/income for the reporting period (as per the`**||| ||**`Statement of Financial Activities)`**|**`(91,552)`**|`307,559`| ||**`Adjustments for:`**||| ||`Depreciation charges`|**`21,972`**|`13,813`| ||`Loss on disposal of fixed assets`|**`14,739`**|`-`| ||`Interest received`|**`(335)`**|`(906)`| ||`Cash and fixed assets from subsidiary`|**`-`**|`(12,935)`| ||`Movement on accrued legacy income`|**`172,948`**|`(280,000)`| ||`Investment in subsidiary written off`|**`-`**|`2`| ||`Decrease/(increase) in stocks`|**`1,079`**|`(2,105)`| ||`Decrease/(increase) in debtors`|**`14,672`**|`(31,490)`| ||`Increase/(decrease) in creditors`|**`33,146`**|`(23,796)`| ||**`Net cash provided by/(used in) operations`**|**`166,669`**|`(29,858)`| ## **`2. ANALYSIS OF CHANGES IN NET FUNDS`** ||`At 1.4.24`|`Cash flow`|**`At 31.3.25`**| |---|---|---|---| ||`£`|`£`|**`£`**| |**`Net cash`**|||| |`Cash at bank and in hand`|**`74,557`**|**`110,918`**|**`185,475`**| ||**`74,557`**|**`110,918`**|**`185,475`**| |**`Total`**|**`74,557`**|**`110,918`**|**`185,475`**| ## **`3. MAJOR NON-CASH TRANSACTIONS`** ``` The charity'stradingsubsidiary,Lifestyle50PlusLimited,ceased to tradewith effect from 31 March2024, with its activitiessubsequentlytaken on by the charity.Adjustmentwas made in the prior year reconciliationto net cash flow from operating activities above for fixed assets and cash transferred from the subsidiary. ``` ``` The notes form part of these financial statements ``` ``` -15- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ``` NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ``` ## **`1. STATUTORY INFORMATION`** ``` The charityis a privatecompanylimitedby guarantee,incorporatedin England& Wales.The registered office of the company is Bradbury House, Beaumont Street West, Darlington, Co Durham, DL1 5SX. ``` ## **`2. ACCOUNTING POLICIES`** ## **`Basis of preparing the financial statements`** ``` The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,have been preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the CompaniesAct2006.Thefinancialstatementshavebeenpreparedunderthehistoricalcostconvention, with the exception of investments which are included at market value. ``` ``` The financial statements are prepared in sterling, which is the functional currency of the company. ``` ## **`Going concern basis`** ``` Thetrusteeshavecarriedoutanassessmentofthecharity'sgoingconcernposition.Havingconsidered the financialpositionandprojectionsofthecharitythetrusteeshaveareasonableexpectationthatit has adequateresourcesto supportits ongoingactivitiesfor the foreseeablefuture.The charitytherefore continues to adopt the going concern basis in preparing the financial statements. ``` ``` Furtherinformationonthefinancialchallengesexperiencedbythecharityintheyear,andactionstaken to address this, are included in the Trustees' report. ``` ## **`Judgements and key sources of estimation uncertainty`** ``` Thepreparationofthefinancialstatementsrequiresmanagementtomakejudgements,estimates and assumptionsthataffecttheamountsreported.Theseestimateandjudgementsarecontinuallyreviewed and arebasedonexperienceandotherfactors,includingexpectationsoffutureeventsthatarebelievedto be reasonable in the circumstances. ``` ``` Areasinwhichjudgementhasbeenappliedincludeanassessmentoftheappropriatelevelofincome to recogniseinconnectionwithcontractsforthesupplyofservicesandsimilarperformancerelatedgrants, and the recognition requirements for legacy income. ``` ``` Thereareconsideredtobenoassumptionsorestimatesmadeinthepreparationofthefinancial statements thathavea significantriskof causinga materialadjustmentto the carryingamountsof assetsandliabilities in the next financial year. ``` ## **`Income`** ``` All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds, it is probable that the income will be received and the amount can be measured reliably. ``` ``` Incomefromcharitableactivitiesrepresentsamountsreceivableinconnectionwithservicesdeliveredby the charity, and includes fees receivable, payments under service contracts and performance related grants. ``` ``` Incomefromcontractsforthesupplyof services,andsimilarperformancerelatedgrants,arerecognised over the period of delivery. ``` ``` When donorsspecifythat donationsand grantsare for particularrestrictedpurposes,which do not amount to pre-conditionsregardingentitlement,thisincomeisincludedinincomingresourcesofrestrictedfunds when receivable. ``` ``` continued... ``` ``` -16- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ``` NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 ``` ## **`2. ACCOUNTING POLICIES - continued`** ## **`Expenditure`** ``` Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the use of resources. ``` ## **`Raising funds`** ``` Raisingfundsincludesallexpenditureincurredbythecharitytoraisefundsforitscharitablepurposes and includes costs of all fundraising activities, events and non-charitable trading. ``` ## **`Charitable activities`** ``` Costofcharitableactivitiesincludethosecostsincurredbythecharityinthedeliveryofitsactivities and services for its beneficiaries. ``` ## **`Allocation and apportionment of costs`** ``` Costs are directly allocated to charitable activities where possible. ``` ``` Support costs include central functions and overheads that assist the work of the charity. ``` ## **`Tangible fixed assets`** ``` Depreciationis providedat the followingannualrates in orderto write off each asset over its estimated useful life. ``` ``` Long leasehold- Over the period of the lease Improvements to property- Over the period of the lease Plant and machinery- 25% on reducing balance, 20% on reducing balance and 15% on reducing balance Fixtures and fittings- 33.3% on reducing balance and 15% on reducing balance Computer equipment- 33% on cost, 25% on reducing balance and 15% on reducing balance ``` ## **`Stocks`** ``` Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowanceforobsolete and slow moving items. ``` ## **`Taxation`** ``` The charity is exempt from corporation tax on its charitable activities. ``` ## **`Fund accounting`** ``` Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. ``` ``` Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. ``` ``` Designatedfundsare to be used for specificpurposesbutthereis no legalobligationon the charityto use the funds in this way. ``` ``` Furtherexplanationof the natureandpurposeof eachfundis includedin the movementin fundsnoteto the financial statements. ``` ``` continued... ``` ``` -17- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ``` NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 ``` ## **`2. ACCOUNTING POLICIES - continued`** ## **`Pension costs and other post-retirement benefits`** ``` Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayableto the charitablecompany'spensionschemearechargedtotheStatementofFinancialActivitiesintheperiod to which they relate. ``` ## **`Financial instruments`** ``` The charitydoes notuse anyfinancialinstrumentswhichare deemedto be non-basic.All financialassets and liabilities of the charity are measured at amortised cost. ``` ## **`Hire purchase and leasing commitments`** ``` Rentalspaidunderoperatingleases are chargedto the Statementof FinancialActivitieson a straightline basis over the period of the lease. ``` ## **`Government grants`** ``` GovernmentgrantsarerecognisedintheStatementof FinancialActivitiesoncethecharityhasentitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ``` ## **`3.`** ## **`DONATIONS AND LEGACIES`** |`Donations`
`Gift aid`
`Legacies`
`Grants`|**`2025`**
**`£`**
**`24,319`**
**`1,059`**
**`132,453`**
**`61,665`**
**`219,496`**|`2024`
`£`
`29,991`
`594`
`280,000`
`38,600`| |---|---|---| |||`349,185`| ``` Incomefromlegaciesincludes£107,052(2024:£280,000)whichhasbeenaccruedbutnotreceivedasat the year end date. ``` ``` Restricted grant income of £61,665 (2024: £38,600) has been received in the year. ``` ## **`4. OTHER TRADING ACTIVITIES`** |**`OTHER TRADING ACTIVITIES`**||| |---|---|---| ||**`2025`**|`2024`| ||**`£`**|`£`| |`Cafe and catering sales`|**`23,817`**|`32,908`| ``` continued... ``` ``` -18- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`5. INVESTMENT INCOME`** |`Deposit account interest`
`Other interest`
**`INCOME FROM CHARITABLE ACTIVITIES`**
`Activity`
`Fees for services`
`Services and support for older people`
`Meals at home`
`Services and support for older people`
`Grants and service contracts`
`Services and support for older people`|**`2025`**
**`£`**
**`507`**
**`1,055`**
**`1,562`**
**`2025`**
**`£`**
**`149,870`**
**`50,038`**
**`148,116`**
**`348,024`**|`2024`
`£`
`-`
`906`
`906`
`2024`
`£`
`147,433`
`60,463`
`286,930`| |---|---|---| |||`494,826`| ## **`6. INCOME FROM CHARITABLE ACTIVITIES`** ``` Fees for services includes amounts receivable for daycare services, homecare services and room hire. ``` ``` Grantandservicecontractincomerecognisedincludes£81,376(2024:£146,370)underthe charity's Household Fund and Carers' Break contracts with Darlington Borough Council. ``` ``` Totalgrantincomeof£59,190(2024:£140,560)hasbeenrecognisedaspartofincomefrom charitable activities;£54,190(2024:£82,778)beingclassifiedasrestricted.Theseareperformancerelatedgrants which fund the delivery of specific services or programmes. ``` ``` OtherincomeincludedingrantsandservicecontractsincludesAgeUKPartnerpaymentsandminibus hire income, totalling £7,550 (2024: £Nil). ``` ## **`7. OTHER INCOME`** |**`OTHER INCOME`**||| |---|---|---| ||**`2025`**|`2024`| ||**`£`**|`£`| |`Recharge utility costs`|**`1,045`**|`13,546`| ``` continued... ``` ``` -19- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`8. RAISING FUNDS`** |**`Raising donations and legacies`**
`Fundraising support`
**`9.`**
**`CHARITABLE ACTIVITIES COSTS`**
`Services and support for older people`
**`10.`**
**`DIRECT COSTS OF CHARITABLE ACTIVITIES`**
`Staff costs`
`Other staff & volunteer costs`
`Other direct costs`
`Food and catering costs`
**`11.`**
**`SUPPORT COSTS`**
`Services and support for older people`
`Support costs, included in the above, are as follows:`
`Premises costs`
`Insurance`
`General office`
`Communications and IT`
`Governance`
`Advertising`
`Consultancy, professional & training`
`Finance costs`
`Carried forward`|`Direct`
`Costs (see`
`note 10)`
`£`
**`476,554`**|**`2025`**
**`£`**
**`12,200`**
`Support`
`costs (see`
`note 11)`
`£`
**`196,742`**
**`2025`**
**`£`**
**`384,891`**
**`18,650`**
**`39,873`**
**`33,140`**
**`476,554`**
**`2025`**
`Services`
`and`
`support`
`for older`
`people`
**`£`**
**`47,136`**
**`13,672`**
**`7,782`**
**`6,344`**
**`4,400`**
**`9,064`**
**`44,426`**
**`1,901`**
**`134,725`**|`2024`
`£`
`-`
`Totals`
`£`
**`673,296`**|`2024`
`£`
`-`| |---|---|---|---|---| ||||`2024`
`£`
`355,212`
`15,035`
`16,404`
`34,572`|| ||||`421,223`|| ||||`Support`
`costs`
`£`
**`196,742`**|| ||||`2024`
`Total`
`activities`
`£`
**`47,261`**
**`8,362`**
**`10,115`**
**`9,264`**
**`6,640`**
**`10,159`**
**`56,474`**
**`1,812`**|| ||||**`150,087`**|| ``` continued... ``` ``` -20- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`11. SUPPORT COSTS - continued`** |`Brought forward`
`Irrecoverable VAT`
`Depreciation of tangible fixed assets`
`Loss on sale of tangible fixed assets`|**`2025`**
`Services`
`and`
`support`
`for older`
`people`
**`£`**
**`134,725`**
**`25,306`**
**`21,972`**
**`14,739`**
**`196,742`**|`2024`
`Total`
`activities`
`£`
**`150,087`**
**`-`**
**`13,813`**
**`-`**| |---|---|---| |||**`163,900`**| ## **`12. NET INCOME/(EXPENDITURE)`** ``` Net income/(expenditure) is stated after charging/(crediting): ``` ||**`2025`**|`2024`| |---|---|---| ||**`£`**|`£`| |`Depreciation - owned assets`|**`21,972`**|`13,813`| |`Deficit on disposal of fixed assets`|**`14,739`**|`-`| |`Fees payable for the preparation and independent examination of the`||| |`financial statements`|**`6,500`**|`6,000`| ## **`13. TRUSTEES' REMUNERATION AND BENEFITS`** ``` Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2025norforthe year ended 31 March 2024. ``` ## **`Trustees' expenses`** ``` Therewerenotrustees'expensespaidfortheyearended31March2025norfortheyear ended 31 March 2024. ``` ## **`14. STAFF COSTS`** |`Wages and salaries`
`Social security costs`
`Other pension costs`
`The average monthly number of employees during the year was as follows:`|**`2025`**
**`£`**
**`363,336`**
**`15,864`**
**`5,691`**
**`384,891`**|`2024`
`£`
`326,246`
`23,436`
`5,530`| |---|---|---| |||`355,212`| |||| ||**`2025`**|`2024`| |---|---|---| |`Charity employees`|**`21`**|`19`| ``` continued... ``` ``` -21- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ``` NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 ``` ## **`14. STAFF COSTS - continued`** ``` No employees received emoluments in excess of £60,000. ``` ``` Thetotalremunerationofthekeymanagementpersonnelofthecharityintheyear,inclusiveofpension and employersocialsecuritycostsandamountspaidtomanagementworkingonaself-employedbasis, was £98,056 (2024: £95,226). ``` ## **`15. TANGIBLE FIXED ASSETS`** |**`COST`**
`At 1 April 2024`
`Additions`
`Disposals`
`At 31 March 2025`
**`DEPRECIATION`**
`At 1 April 2024`
`Charge for year`
`Eliminated on disposal`
`At 31 March 2025`
**`NET BOOK VALUE`**
`At 31 March 2025`
`At 31 March 2024`|`Improvements`
`Long`
`to`
`leasehold`
`property`
`£`
`£`
**`482,194`**
**`188,616`**
**`-`**
**`2,766`**
**`-`**
**`(2,633)`**
**`482,194`**
**`188,749`**
**`237,912`**
**`93,654`**
**`6,359`**
**`933`**
**`-`**
**`(2,281)`**
**`244,271`**
**`92,306`**
**`237,923`**
**`96,443`**
`244,282`
`94,962`|`Plant and`
`machinery`
`£`
**`47,920`**
**`-`**
**`(5,312)`**
**`42,608`**
**`36,294`**
**`2,060`**
**`(1,714)`**
**`36,640`**
**`5,968`**
`11,626`| |---|---|---| ``` continued... ``` ``` -22- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`15. TANGIBLE FIXED ASSETS - continued`** |**`COST`**
`At 1 April 2024`
`Additions`
`Disposals`
`At 31 March 2025`
**`DEPRECIATION`**
`At 1 April 2024`
`Charge for year`
`Eliminated on disposal`
`At 31 March 2025`
**`NET BOOK VALUE`**
`At 31 March 2025`
`At 31 March 2024`
**`16.`**
**`STOCKS`**
`Stocks`
**`17.`**
**`DEBTORS`**
`Amounts falling due within one year:`
`Trade debtors`
`VAT`
`Prepayments and accrued income`
`Amounts falling due after more than one year:`
`Loan to CASEwork`
`Aggregate amounts`|`Fixtures`
`and`
`fittings`
`£`
**`70,771`**
**`43,418`**
**`(35,137)`**
**`79,052`**
**`42,892`**
**`9,601`**
**`(25,885)`**
**`26,608`**
**`52,444`**
`27,879`|`Computer`
`equipment`
`£`
**`26,514`**
**`9,902`**
**`(5,995)`**
**`30,421`**
**`20,351`**
**`3,019`**
**`(4,458)`**
**`18,912`**
**`11,509`**
`6,163`
**`2025`**
**`£`**
**`1,026`**
**`2025`**
**`£`**
**`23,891`**
**`-`**
**`122,204`**
**`146,095`**
**`3,727`**
**`149,822`**|`Totals`
`£`
**`816,015`**
**`56,086`**
**`(49,077)`**
**`823,024`**
**`431,103`**
**`21,972`**
**`(34,338)`**
**`418,737`**
**`404,287`**
`384,912`
`2024`
`£`
`2,105`
`2024`
`£`
`14,047`
`6,877`
`313,263`
`334,187`
`3,255`
`337,442`| |---|---|---|---| ``` Prepayments and accrued income includes legacy income receivable of £107,052 (2024: £280,000). ``` ``` continued... ``` ``` -23- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** |**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**||| |---|---|---| |`Trade creditors`
`Social security and other taxes`
`VAT`
`Other creditors`
`Accruals and deferred income`|**`2025`**
**`£`**
**`11,156`**
**`7,474`**
**`35,756`**
**`2,339`**
**`21,508`**
**`78,233`**|`2024`
`£`
`10,471`
`4,384`
`-`
`6,328`
`23,904`| |||`45,087`| ``` Income from contractsand performancerelatedgrantsis deferredwhen received in advanceof the delivery of service or programme. The movement for the year is reconciled as follows: ``` ||**`£`**| |---|---| |`At 1 April 2024`|**`4,950`**| |`Additions during the year`|**`10,000`**| |`Deferred amounts released to income`|**`(4,950)`**| ||| |`At 31 March 2025`|**`10,000`**| ||| ``` Closing deferred income this year is restricted, because the income will be used for restricted purposes. ``` ## **`19. LEASING AGREEMENTS`** ``` Minimum lease payments under non-cancellable operating leases fall due as follows: ``` |`Within one year`
`Between one and five years`|**`2025`**
**`£`**
**`10,080`**
**`39,480`**
**`49,560`**|`2024`
`£`
`21,250`
`-`| |---|---|---| |||`21,250`| ``` continued... ``` ``` -24- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`20. MOVEMENT IN FUNDS`** |**`MOVEMENT IN FUNDS`**||||| |---|---|---|---|---| |**`Unrestricted funds`**
`General fund`
`Fixed asset fund`
**`Restricted funds`**
`Premises refurbishment`
`Information and Advice - County Durham`
`Group physical activities`
**`TOTAL FUNDS`**
`Net movement in funds, included in the above are a`|`At 1.4.24`
`£`
**`348,419`**
**`384,910`**
**`733,329`**
**`20,600`**
**`-`**
**`-`**
**`20,600`**
**`753,929`**
`s follows:`|`Net`
`movement`
`in funds`
`£`
**`(131,988)`**
**`-`**
**`(131,988)`**
**`27,037`**
**`500`**
**`12,899`**
**`40,436`**
**`(91,552)`**|`Transfers`
`between`
`funds`
`£`
**`26,150`**
**`19,377`**
**`45,527`**
**`(45,027)`**
**`(500)`**
**`-`**
**`(45,527)`**
**`-`**|`At`
`31.3.25`
`£`
**`242,581`**
**`404,287`**| |||||**`646,868`**
**`2,610`**
**`-`**
**`12,899`**| |||||**`15,509`**| |||||**`662,377`**| |||||| |**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Other restricted funding`
`Veterans' support`
`Premises refurbishment`
`Supporting Older People - Harrogate`
`Information and Advice - County Durham`
`Group physical activities`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
**`478,089`**
**`6,815`**
**`12,375`**
**`61,665`**
**`10,000`**
**`10,000`**
**`15,000`**
**`115,855`**
**`593,944`**|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
**`(610,077)`**
**`(131,988)`**
**`(6,815)`**
**`-`**
**`(12,375)`**
**`-`**
**`(34,628)`**
**`27,037`**
**`(10,000)`**
**`-`**
**`(9,500)`**
**`500`**
**`(2,101)`**
**`12,899`**
**`(75,419)`**
**`40,436`**
**`(685,496)`**
**`(91,552)`**| |---|---|---| ``` continued... ``` ``` -25- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ``` NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 ``` ## **`20. MOVEMENT IN FUNDS - continued`** ## **`Comparatives for movement in funds`** |**`Unrestricted funds`**
`General fund`
`Fixed asset fund`
**`Restricted funds`**
`Premises refurbishment`
**`TOTAL FUNDS`**|`At 1.4.23`
`£`
`55,263`
`391,107`
`446,370`
`-`
`446,370`|`Net`
`movement`
`in funds`
`£`
`286,959`
`-`
`286,959`
`20,600`
`307,559`|`Transfers`
`between`
`funds`
`£`
`6,197`
`(6,197)`
`-`
`-`
`-`|`At`
`31.3.24`
`£`
`348,419`
`384,910`| |---|---|---|---|---| |||||`733,329`
`20,600`| |||||`753,929`| ``` Comparative net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Warm Homes`
`Other restricted funding`
`Dementia Support Project`
`Digital Champions`
`Veterans' support`
`Premises refurbishment`
`AUK funding - review project`
`Supporting Older People - Harrogate`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`769,992`
`16,005`
`28,775`
`3,720`
`18,000`
`5,779`
`20,600`
`18,000`
`10,500`
`121,379`
`891,371`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(483,033)`
`286,959`
`(16,005)`
`-`
`(28,775)`
`-`
`(3,720)`
`-`
`(18,000)`
`-`
`(5,779)`
`-`
`-`
`20,600`
`(18,000)`
`-`
`(10,500)`
`-`
`(100,779)`
`20,600`
`(583,812)`
`307,559`| |---|---|---| ## **`Premises refurbishment`** ``` FundingfromvariousorganisationstosupporttherefurbishmentofCharity'spremisesandequipment at BradburyHouseinDarlington.Fundingprovidedincludesrefurbishmentofthekitchenandreception area, replacementwindowsanddoors,aheatingsystemupgrade,newflooringandcarpetsand replacement furniture. ``` ## **`Veterans' support`** ``` FundingtosupportveteransintheNorthYorkshireandDarlingtonarea,throughtheprovisionof support groups and other support funding. ``` ``` continued... ``` ``` -26- ``` ``` AGE UK NORTH YORKSHIRE & DARLINGTON ``` ``` NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 ``` ## **`20. MOVEMENT IN FUNDS - continued`** ## **`Supporting Older People - Harrogate`** ``` IncomefromNorthYorkshireCouncilthroughSupportingOlderPeopleHarrogate,tosupportAgeUK North Yorkshire and Darlington's Information and Advice service outreach in Harrogate. ``` ## **`Information and Advice - County Durham`** ``` Funding from County Durham Community Foundation to support the Charity's Information and Advice service. ``` ## **`Group physical activities`** ``` IncometoenableAgeUKNorthYorkshireandDarlingtontoprovidegroupphysicalactivitysessionsfor the elderly in local communities. ``` ## **`Other restricted funding`** ``` Aggregated other restricted funding of a low value. ``` ## **`Designated fixed asset fund`** ``` The designatedfixed asset fundhas been set up to assist in identifyingthose fundsthat are not free funds and representthenetbookvalueoftangibleassetspurchasedfromfundsdesignatedforthatthepurpose. The transferrepresentsthemovementinadditionsanddisposalsanddepreciationchargedonfixedassetsin the period. ``` ## **`Transfers between funds`** ``` Transfersfromrestrictedtogeneralfundsinthefinancialyearareinrelationtofixedassetspurchased using restricted funds, where the restriction no longer applies once the asset has been purchased. ``` ## **`21. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 31 March 2025. ``` ## **`22. COMPANY LIMITED BY GUARANTEE`** ``` The company has no share capital. The liability of each member is limited to a sum not exceeding £1. ``` ``` -27- ```