2021-03-31-accounts - Age UK Kent Rivers

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				Page	Page
Chairman's	Report
Chief Executive's Report				2	to	4
Report ofthe Trustees				5	to	9
Report ofthe Independent Auditors				10	to	12
Consolidated	Statement of Financial		Activities		13
Consolidated	Balance Sheet				14
Charity Balance Sheet					15
Consolidated	Cash Flow Statement				16
Notes to the	Consolidated Cash	Flow Statement			17
Notes to the	Financial Statements			18	to	35
Consolidated	Detailed Statement	of	Financial	36	to	37
Activities

					2021	2020
			Unrestricted	Restricted	Total	Total
		Notes	funds f	funds F	funds f	funds 6
INCOME AND ENDOWMENTS	FROM
Donations and legacies		3	921,540	59,098	980,638	135,169
Charitable activities
Day Centres			775,309		775,309	1,195,177
Home Care and Other Services			1,050,583		1,050,583	1,054,412
Carers Relief Service			14,718		14,718
Other trading activities		4	15,113		15,113	119,635
Investment income		5	1,741		1,741	4,674
Other income		7	100,096		1DD D96	11 020
Total			2,879,100	59,098	2,938,198	2,520,895
EXPENDITURE ON
Charitable activities
Day Centres			944,044	3,795	947,839	1,066,462
Home Care and Other Services			963,309	18,716	982,026	929,272
Administration			555,219	6,919	562,138	481,009
Carers Relief Service			40,243		40,243
Fundraising			24,401		24,401	96,372
Total			2,527,216	29,430	2,556,646	2,573,115
NET INCOME/(EXPENDITURE)			351,884	29,668	381,552	(52,220)
Transfers between funds		21	10395	~20 395)
Net movement in funds			362,279	19,273	381,652	(52,220)
RECONCILIATION OF FUNDS
Total funds brought forward			1,174,860	56,405	1,231,265	1,283,485
TOTAL FUNDS CARRIED FORWARD			1 637 139	70 078	1 612817	1 231 265

				2021	2020
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	F	6	6	f.
FIXEDASSETS
Tangible assets	15	344,474		344,474	377,415
CURRENT ASSETS
Stocks		748		748
Debtors	17	140,450		140,450	124,070
Investments	18	100,000		100,000	280,000
Prepayments and accrued income		226,149		225,149	119,975
Cash at bank and in hand		939 716	75 678	1 D15394	505,522
		1,406,063	75,678	1,481,741	1,030,567
CREDITORS
Amounts falling due within one year	19	(102,047)		(102,047)	(119,938)
NET CURRENT ASSETS		1 3D4516	75 678	1 379,694	910629
TOTAL ASSETS LESSCURRENT
LIABILITIES		1,648,490	75,678	1,724,168	1,288,044
ACCRUALS AND DEFERRED INCOME	20	(111,351)		(111,351)	(56,779)
NET ASSETS		1 537139	75 678	1 612817	1 231 265
FUNDS	21
Unrestricted funds				1,537,139	1,174,860
Restricted funds				75678	5640~
TOTALFUNDS				1612817	1231265

					2021	2020
			Unrestricted	Restricted	Total	Total
		Notes	funds 5	funds f	funds	funds 5
FIXEDASSETS
Tangible assets		15	344,071		344,071	376,923
Investments		16	10000		1D000	10000
			354,071		354,071	386,923
CURRENT ASSETS
Debtors		17	140,450		140,450	124,070
Investments		18	100,000		100,000	280,000
Prepayments and	accrued income		224,999		224,999	119,900
Cash at bank and	in hand		923491	75670	909109	476957
			1,388,940	76,678	1,464,618	1,000,927
CREDITORS
Amounts falling due within one year		19	(101,342)		(101,342)	(116,975)
NET CURRENT ASSETS			1 207 598	711670	1 363276	083 952
TOTAL ASSETS	LESSCURRENT
LIABILITIES			1,641,669	75,678	1,717,347	1,270,875
ACCRUALS AND	DEFERRED INCOME	20	(107,393)		(107,393)	(54,849)
NET ASSETS			1 034 276	75 670	1 6D9 964	1 216,026
FUNDS		21
Unrestricted funds Restricted funds					1,534,276 rD'Drs	1,159,621 s0405
TOTAL FUNDS					1,6D9 904	1 216026

			2021	2020
		Notes	6	F
Cash flows from operating	activities
Cash generated from operations		1	~334636	45 979
Net cash provided by operating activities			~334636	45 979
Cash flows from investing	activities
Purchase oftangible fixed assets			(10,395)	(41,797)
Sale oftangible fixed assets			2,890	11,450
Payment for acquisition ofsubsidiary Interest received			~1741	24,601 4,674
Net cash used in investing activities			~5,764)	~1072)
Cash flows from financing	activities
Current asset investments			~180000	~180000
Net cash provided by/(used	in) financing	activities	~180000	~180000)
Change in cash and cash	equivalents
in the reporting period			508,872	(135,093)
Cash and cash equivalents	at the
beginning ofthe reporting	period		~506 522	641 615
Cash and cash equivalents	at the end
ofthe reporting period			~1015,394	506 522

	RECONCILIATION		OF NET INCOME/(EXPENDITURE)	OF NET INCOME/(EXPENDITURE)	OF NET INCOME/(EXPENDITURE)	TO NET CASH	FLOW FROM	OPERATING
	ACTIVITIES
							2021 f	2020 f
	Net Income/(expenditure)			for the reporting	period (as	per the
	Statement of Financial Activities)						381,552	(52,220)
	Adjustments for:
	Depreciation charges						34,657	46,047
	Loss/(profit) on disposal of			fixed assets			5,789	(10,450)
	Interest received Stock movement						(1,741) (748)	(4,674)
	Other Income							(11,828)
	(Increase)/decrease		in debtors				(121,554)	35,702
	Increase in creditors						~36 681	42 402
	Net cash provided		by operations				~334 636	45 979
2.	ANALYSIS OF CHANGES			IN NET FUNDS
						At 1/4/20	Cash flow	At 31/3/21
							F	f
	Net cash
	Cash at bank and	in	hand			506522	500 072	1 015394
						506 522	6M 072	1 015394
	Liquid resources
	Current asset investments					200 00D	~780 DDD	1D0,000
						280 000	~780 000	100000
	Total					706 622	328 072	1 110304

				2021	2020
				6	F
Donations				337,016	27,470
Gift aid				945	233
Grants				~642 677	107466
				~980 638	135169
OTHER TRADING		ACTMTIES
				2021	2020
				6
Fundraising	events			(975)	30,683
Insurance	commission			525	88,952
Activity packs				655
Subsidiary	trading	income		~14908
				~15 113	119635
INVESTMENT INCOME
				2021	2020
				6	6
Deposit account interest				1,741	4674
INCOME FROM CHARITABLE ACTMTIES
				2021	2020
			Activity	6	8
Day Centre	attendance
contribution			Day Centres	530,780	1,077,666
Other Day	Centre	income	Day Centres	244,529	117,511
Medway Council			Home Care and Other Services	393,342	369,632
Private clients			Home Care and Other Services	657,241	684,780
Medway Council			Carers Relief Service	3,217
Private clients			Carers Relief Service	11 501
				1 040 010	2 249 589

				2021	2020
				F	f
Insurance claims				94,872
Surgical mask	recharges			5,224
Other income					11020
				100096	11,828
CHARITABLE	ACTIVITIES COSTS
				2021f	2020 f
Day Centres
Staff costs				625,121	696,207
Staff expenses	and welfare			9,703	34,931
Establishment	costs			75,050	84,160
Minibus and transport		costs		105,522	109,044
Purchases				56,568	68,966
Other costs				75,875	73154
				047 839	1,066,0!2
Home Care and other		services
Staff costs				869,554	819,093
Staff expenses	and welfare			53,698	58,775
Establishment	costs			19,950	18,803
Minibus and transport		costs		4,228	2,985
Purchases				2,416	1,676
Other costs				32,179	27 940
				982 025	929,272
Support Costs
Staff costs				408,069	330,224
Staff expenses	and welfare			5,609	13,422
Establishment	costs			59,358	54,363
Minibus and transport		costs			40
Auditor's remuneration		for non-audit	services	5,756	5,156
Auditor's remuneration				4,600	4,600
Other costs				78 662	73,204
				562 180	481,009
Carera Relief	Service
Staff costs				31,944
Staff expenses	and welfare			285
Establishment	costs			110
Purchases				15
Other costs				7 009

STAFF COS	TS
					2021	2020
						5
Wages and salaries					1,774,673	1,759,557
Social security costs					103,419	99,043
Pension costs					78,246	79977
					1 999999	1 999977
The average	monthly	number	ofemployees	in the year was:
					2021	2020
Day Centres					43	52
Home Care	and other	services			60	58
Fundraising					1	5
Administration					14	13
					118	128

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		funds	funds	funds
		F	6	F
INCOME AND ENDOWMENTS	FROM
Donations and legacies		135,169		135,169
Charitable activities
Day Centres		1,195,177		1,195,177
Home Care and Other Services		1,054,412		1,054,412
Other trading activities		119,635		119,635
Investment income		4,674		4,674
Other Income		11828		11828
Total		2,520,895		2,520,895
EXPENDITURE ON
Charitable activities
Day Centres		1,066,462		1,066,462
Home Care and Other Services		929,272		929,272
Administration		481,009		481,009
Fundraising		96,372		96,372
Total		2,573,115		2,573,115
NET INCOME/(EXPENDITURE)		(52,220)		(52,220)
RECONCILIATION OF FUNDS
Total funds brought forward		1,227,080	56,405	1,283,485
TOTAL FUNDS CARRIED FORWARD		1114,660	56405	1,231265

GROUP TANGIBLE FIXEDASSETS
			Fixtures
	Freehold	Short	and
	property f	leasehold f	fittings 6
COST
At 1 April 2020	360,344	39,134	117,462
Additions
Dispose le		~3,250)
At 31 March 2021	~360344	~35884	~117462
DEPRECIATION
At 1 April 2020	52,564	28,868	99,527
Charge for year Eliminated on disposal	8,853	3,044 ~903)	9,447
At 31 March 2021	~61417	~31009	~108974
NET BOOK VALUE
At 31 March 2021	~298 927	~4875	~8488
At 31 March 2020	307,780	10266	17935
	Motor	Office
	vehicles	equipment	Totals
COST
At 1 April 2020 Additions	214,427	74,657 10,395	806,024 10,395
Disposals	~66563)		~69813)
At 31 March 2021	~147864	~85 052	~746 606
DEPRECIATION
At 1 April 2020	179,137	68,513	428,609
Charge for year Eliminated on disposal	8,808 $60,231)	4,505	34,657 ~61 134)
At 31 March 2021	~127714	~73018	402,132
NET BOOK VALUE
At 31 March 2021	~20 150	12,034	~344474
At 31 March 2020	35,290	6 144	377415

CHARITY TANGIBLE FIXEDASSETS
			Fixtures
	Freehold	Short	and
	property	leasehold	fittings
		F	6
COST
At 1 April 2020	360,344	39,134	117,462
Additions
Disposals		~3250)
At 31 March 2021	~360 344	35,884	~117462
DEPRECIATION
At 1 April 2020	52,564	28,868	99,527
Charge for year Eliminated on disposal	8,853	3,044 ~903)	9,447
At 31 March 2021	6'I,417	~31009	~108974
NET BOOK VALUE
At 31 March 2021	~298 927	4875	~8488
At 31 March 2020	307780	10266	~17 935
	Motor	Office
	vehicles	equipment	Totals
	F	6
COST
At 1 April 2020	214,427	74,057	805,424
Additions		10,395	10,395
Disposals	~66 563)		~69813)
At 31 March 2021	~147864		~746 006
DEPRECIATION
At 1 April 2020	179,137	68,405	428,501
Charge for year	8,808	4,416	34,568
Eliminated on disposal	~60 231)		~61 134)
At 31 March 2021	~127714	~72 821	~401 935
NET BOOK VALUE
At 31 March 2021	~20 150	~11 631	~344 071
At 31 March 2020	35290	~5652	376923

CHARITY FIXEDASSET INVESTMENTS
	Shares in
	gi'oup
	undertaking
	F
COST LESSIMPAIRMENT
At 1 April 2020 and 31 March 2021	~10000
NET BOOK VALUE
At 31 March 2021	~10 000
At 31 March 2020	10000

Nature of business: Commercia	l trading
	'/o
Class ofshare:	holding
Ordinary	100

Nature of busine Class ofshare: Ordinary	ss	: Commercial	trading	'/o holding 100
The investment	in	the subsidiary,	Kent &	Medway Trading	Ltd represents	100'/o ofthe company's share
capital. A summary		ofthe trading	results	is shown below.
Profit 6 loss account						2021
Income						15,436
Expenditure						(24,401)
Net profit						(8,966)
Balance sheet						2021 f
Fixed assets						403
Current assets						17,123
Current liabilities						(4,663)
Net assets						12,863


		2021	2020	2021	2020
		6	F
Trade creditors		28,203	19,826	27,498	19,354
Credit card		4,151	9,405	4,151	8,611
P.A.Y.E		23,736	28,980	23,736	27,283
Other creditors		11,251	16,958	11,251	16,958
Pension fund		6,415	6,728	6,415	6,728
Age Concern	Gillingham	~28 291	38041	~28 291	38041
		~102 047	119,938	~101 342	116975

MOVEMENT IN FUN	DS
				Net	Transfers
				movement	between	At
			At 1/4/20	in funds	funds	31/3/21
			6	F		f
Unrestricted funds
General Fund			344,937	399,986	(66,855)	688,068
Redundancy Fund			223,000	(36,134)	18,134	205,000
Fixed Asset Fund			376,923		(32,852)	344,071
Fixed Asset Replacement		Fund	50,000			50,000
New Services Development		Fund	150,000			160,000
Information and Advice			30,000	(11,968)	(18,032)
Crisis Response Fund					100 ODD	100000
			1,174,860	351,884	10,395	1,637,139
Restricted funds
Get Well Stay Well Fund Dementia Project Fund			44,888 11,517			44,888 11,517
KCC Infection Control	Fund			72		72
CVS Medway Test Bed Fund				219		219
Age UK Covid Appeal	Fund			10,395	(10,395)
MC Infection Control	Fund			10982		10982
			564D5	29660	10395	75,678
TOTALFUNDS			1 231 260	381552		1 612 017

Net movement	in funds,	included in the abov	e are as follows:
			Incoming	Resources	Movement
			resoui'ces	expended	in funds
			6	5
Unrestricted	funds
General Fund			2,878,205	(2,478,219)	399,986
Redundancy Fund Information and Advice			895	(36,134) ~12,863)	(36,134) ~11,968)
			2,879,100	(2,527,216)	351,884
Restricted funds
KCC Infection	Control	Fund	3,532	(3,460)	72
CVS Medway	Test Bed Fund		1,428	(1,209)	219
Age UK Covid Appeal Fund MC Infection Control Fund			16,652 37406	(6,267) ~78 5D4)	10,395 10082
			59090	~29430	29 660
TOTAL FUNDS			930 0	J2 000 040)	381 2

Comparatlv	es for movem	ent in fun	ds
					Net	Transfers
					movement	between	At
				At 1/4/19	in funds	funds	31/3/20
				F	F	5	8
Unrestricted	funds
General Fund				353,415	(30,380)	21,902	344,937
Redundancy	Fund			261,000		(38,000)	223,000
Fixed Asset	Fund			382,665		(5,742)	376,923
Fixed Asset	Replacement	Fund		50,000			50,000
New Services Development Information and Advice		Fund		150,000 30000	~2) 840)	21,840	150,000 30000
			1,227,080		(52,220)		1,174,860
Restricted	funds
Get Well Stay Well Fund				44,888			44,888
Dementia Project Fund				11517			11517
				56405			56 405
TOTAL FUNDS			1	283 485	~52 220)		1 231 265
Comparative	net movement	in funds,	included	in the above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
					8		5
Unrestricted	funds
General Fund Information and Advice					2,500,739 20 156	(2,531,119) ~4) 996)	(30,380) ~2) 840)
					2 520 895	~2573115	52220
TOTAL FUNDS					2 520 895	~2,573 11~)	~52 220)

				Group			Charity
				2021	2020	2021		2020
				6	f.	F		6
Financial	assets
Financial assets that		are debt
instruments	measured	at amortised
cost				1 447 000	99376~	1 431	120	964 125
				1447500	993765	1431120		964125
Financial	liabilities
Financial	liabilities measured		at
amortised	cost			213,300	176711	208	735	171,818
				213308	176,711	200	735	171,010

or payab	le t	o key	managemen	t for emp	loyee serv	ices is	shown below:
						Group			Charity
					2021		2020	2021		2020
					E		6	6		E
Salaries	and	other	short-term	benefits	216,446		197,601	203,133		148,467

						Charity
		2021	2020		2021	2020
		6	F		6	E
Bus Service Operator		8,414	7,830		8,414	7,830
Apprenticeship scheme		600		500	500		500
Furlough and SPP		112,229			112,229
Kent County Council infection	control	3,532			3,632
Medway Council infection control		37,486			37,486
Covid 19rates support			10	000		10	000
		~162 161	18,330		162,161	~18 330

		2021	2020
			6
INCOME AND ENDOWMENTS
Donations and legacies
Donations		337,016	27,470
Gift aid		945	233
Grants		042 677	107406
		980,638	135,169
Other trading activities
Fundraising events		(975)	30,683
Insurance commission		525	88,952
Activity packs Subsidiary trading income		sss 14908
		15,113	119,635
Investment income
Deposit account interest		1,741	4,674
Charitable activities
Day Centre attendance contribution Other Day Centre income Medway Council Private clients		530,780 244,529 396,659 660 742	1,077,666 117,511 369,632 604 780
		1,840,610	2,249,589
Other income
Insurance claims		94,872
Surgical mask recharges		5,224
Other income			11 828
		100000	11,828
Total incoming resources		2,938,198	2,520,895
EXPENDITURE
Charitable activities
Wages and social security Pensions		1,878,092 78,246	1,858,600 79,677
Other staff costs		69,295	107,128
Establishments costs		154,468	157,634
Minibus and transport costs		109,835	113,676
Purchases		59,643	66,265
Other costs		154,335	142,313
Depreciation oftangible Profit on sale oftangible	fixed assets fa	34,657 5 789	46,047 ~10450)
		2,644,360	2,560,890

				2021	2020
					5
Support	costs
Governance		costs
Auditors'	remuneration			4,900	4,600
Auditors'	remuneration		for non audit work	7386	7 625
				12286	12,225
Total resources		expended		2 556 888	2 573,115
Net income/(expenditure)				381 662	~52 22'	)