2023-08-31-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2to8
Statement ofTrustees'	Responsibilities
independent Auditors'	Report	10to14
Statement ofFinancial	Activities	15
Balance Sheet		16
Statement ofCash Flows		17
Notes to the Financial	Statements	18to30

				Harrogate Skills 4	Harrogate Skills 4	Harrogate Skills 4	Living Centre	Living Centre	Living Centre
				Reference and Administrative				Details
Chief Executive Officer				H A Moorby-Davies
Trustees				T R Lincoln (Resigned	22 May 2023)
				Mrs M BKing (Resigned		22	May 2023)
				M ECarter
				Mrs B R Grant
				Ms J M Williams
				Dr TSpackman (Appointed			2 November		2022 Resigned 26 December 2023)
				L G Ford (Appointed	22 May 2023)
				Ms J Wain (Appointed		24October 2023)
				Ms A Macready (Appointed			23January		2024)
Principal	Office			9North Park Rd
				Harrogate
				North Yorkshire
				HG1 SPD
				The charity is incorporated			in England		and Wales.
Company	Registration		Number	07219977
Charity Registration		Number		1138346
Auditor				Xeinadin Audit Limited
				Oak House, Market Place
				Bedale
				North Yorkshire
				DL8 1AQ

			Note		Unrestricted	Restricted	Total 2023
					funds	Income Funds
Income and Endowments		from:
Donations and legacies					2,621	14,059	16,680
Charitable activities					2,253,289	29,403	2,282,692
Tota I Income					2,255,910	43,462	2,299,372
Expenditure on:
Charitable activities					(2,335,724)	(40,402)	(2,376,126)
Other expenditure
Total Expenditure					(2,335,724)	(40,402)	(2,376,126)
Net income/(expenditure)					(79,814)	3,060	(76,754)
Transfers between	funds			16
Net movement in funds					(79,814)	3,060	(76,754)
Reconciliation offunds
Total funds brought	forward				1,194,007	176,000	1,370,007
Total funds carried	forward			16	1,114,193	179,060	1,293,253
			Note		Unrestricted funds	Restricted Income Funds	Total 2022
					f	E
Income and Endowments		from:
Donations and legacies					6,404		6,404
Charitable activities					2,005,021	106,261	2,111,282
Total Income					2,011,425	106,261	2,117,686
Expenditure on:
Charitable activities					(1,984,720)	(110,261)	(2,094,981)
Other expenditure
Total Expenditure					(1,984,720)	(110,261)	(2,094,981)
Net income/(expenditure)					26,705	(4,000)	22,705
Transfers between	funds			16
Net movement in funds					26,705	(4,000)	22,705
Reconciliation offunds
Total funds brought	forward				1,167,302	180,000	1,347,302
Total funds carried	forward			16	1,194,007	176,000	1,370,007

					2023	2022
			Note		f
Fixed assets
Intangible assets				10	104,159	124,991
Tangible assets				11	1,933,484	1,563,508
					2,037,643	1,688,499
Current assets
Debtors				12	81,014	35,408
Cash at bank	and in hand				340,740	486,126
					421,754	521,534
Creditors: Amounts		falling due within one year		13	(263,801)	(241,382)
Net current	assets/(liabilities)				157,953	280,152
Total assets	less current liabilities				2,195,596	1,968,650
Creditors: Amounts		falling due after more than one year		14	(902,343)	(598,643)
Net assets					1,293,253	1,370,007
Funds ofthe	charity:
Restricted income funds					179,060	176,000
Unrestricted	funds				1,114,193	1,194,007
Total funds				16	1,293,253	1,370,007

Statement o	fCash F	lows for the Year E	nded 31	August	2023
					2023	2022
			Note		E	f
Cash flows from operating activities
Net income/(expenditure)					(76,754)	22,705
Adjustments to cash flows from non-cash items
Depreciation					82,215	73,243
Amortisation					20,832	20,832
					26,293	116,780
Working capital adjustments
Decrease/(increase) in debtors				12	(45,606)	12,736
(Decrease)/increase in creditors				13	35,532	(2,012)
Net cash flows from operating activities					16,219	127,504
Cash flows from investing activities
Purchase oftangible fixed assets				11	(452,191)	(136,640)
Sale oftangible fixed assets
Net cash flows from investing activities					(452,191)	(136,640)
Cash flows from financing activities
Increase/(Decrease) in loans and borrowings				13	290,582	(30,449)
Net increase in cash and cash equivalents					(145,390)	(39,585)
Cash and cash equivalents at 1September					486,128	525,713
Cash and cash equivalents at 31August					340,738	486,128
Recondliation ofnet cash flow to movement		in net funds
(Decrease)/Increase in cash					(145,390)	(39,586)
Cash outflow from repayment ofloans/ (Inflow		from new loans)			(290,582)	30,449
Change in net (debt)/funds resulting	from cash	flows			(435,972)	(9,137)
Net debt at 1September 2022					(138,689)	(129,552)
Net debt at 31August 2023				18	(574,661)	(138,689)

residual value, over their expe	cted useful economic life as follows:
Asset dass	Depreciation method and rate
Freehold Building	2'I Straight line
Leasehold Improvements	7.5%Straight line
Fixtures and fittings	209o Reducing balance
Office Equipment	20%Reducing balance
Plant and machinery	20%Reducing balance
Motor Vehicles	20%Reducing balance

			Unrestricted		Total	Total
			funds
			General	Restricted		2022
				funds
				E	E
Donations	and legacies;
QRS Grant
WAV Fundraising				14,059	14,059
Donations	from individuals	and other organisations	2,621		2,621	6,308
			2,621	14,059	16,680	6,404

Income fr	om chari	table	activities
				Unrestricted			Total	Total
				funds
				General	Other income	Restricted	2023	2022
						funds
				f	f	f	f
Charitable	income;
Daycentre	income			513,759			513,759	370,066
Carehome	income			1,622,093			1,622,093	1,535,676
Chocolatiere income				41,483			41,483	28,037
Cafe income				41,327			41,327	46,609
Sundry Income				13,248			13,248	12,861
Access to	Work			21,379			21,379	11,772
Infection control grant								12,743
Daycentre	grants					7,750	7,750	14,400
IGen Trust						21,653	21,653	33,867
Forbes Charitable		Trust						19,500
Workforce	development		fund					25,751
				2,253,289		29,403	2,282,692	2,111,282

Expenditure on charitable	activitie	s
					Total	Total
		Activity undertaken	Activity	Direct costs	2023	2022
		directly	support costs	(restricted)
		E	E	f
Consumable resources		130,812			130,812	131,145
Wages and salaries		138,416	1,426,497	29,403	1,594,316	1,430,362
Rent and rates		48,000	220,688		268,688	229,250
Office expenses			228,984		228,984	180,541
Depreciation, amortisation other similar costs	and		85,916	10,999	96,915	94,072
Care Home Supplies
Residents Activities
Loan interest			50,411		50,411	22,698
		317,228	2,012,496	40,402	2,370,126	2,088,068

The aggregate payroll costs were as follows:
	2023	2022
	E	E
Staff costs during the year were:
Wages and salaries	1,452,691	1,308,002
Social security costs	110,912	94,966
Pension costs	30,713	27,394
	1594316	1'4920562

10 Intangible fixed assets
	Goodwill	Total
Cost
At 1September 2022	291,645	291,645
Additions
At 31August 2023	291,645	291,645
Amortisation
At 1September 2022	166,654	166,654
Charge for the year	20,832	20,832
At 31August 2023	187,486	187,486
Net book value
At 31August 2023	104,159	104,159
At 31August 2022	124,991	124,991

11 Tangible fixed assets
		Furniture
	Land and
		and	Total
	buildings	equipment
Cost
At 1September 2022	1,666,380	275,785	1,942,165
Additions	390,982	61,209	452,191
Disposals
At 31August 2023	2,057,362	336,994	2,394,356
Depreciation
At 1September 2022	197,965	180,692	378,657
Charge for the year	50,954	31,261	82,215
Eliminated on disposals
At 31August 2023	248,919	211,952	460,872
Net book value
At 31August 2023	1,808,443	125,042	1,933,484
At 31August 2022	1,468,415	95,093	1,563,508

12 Debtors
			2023	2022
Trade debtors			26,674	12,686
Prepayments and accrued		income	48,879	20,723
Other debtors			5,461	1,999
			81,014	35,408
13 Creditors: amounts	falling due within one year
			2023	2022
Bankloans			13,055	26,173
Trade creditors			24,816	28,789
Other taxation and social		security	41,235	34,176
Other creditors			51,105	41,713
Accruals and deferred income			133,590	110,531
			263,801	241,382

		2023	2022
		E	E
Charity Bank		13,055	26,173
The loan is secured by fixed charge on the buildings		on East Parade, North Park Road and North Barn, and a floating
charge over all other assets.
		2022
Deferred income at 1September	2022	90,781
Resources deferred in the period
Amounts released from previous	periods	(90,781)
Deferred income at 31August 2023

14 Cre	ditors: amo	unts falling due after one year
				2023	2022
Bank loans				902,343	598,643
Creditors	amounts	falling due after more than one year includes the following	liabilities,	on which security	has been
given by	the charity:
				2023	2022
				f	f
Charity Bank				902,343	598,643

15 Lease Commitments	15 Lease Commitments
Non-cancellable	operating	leases under 1year	2023	2022
	Brac kenley		48,000	48,000
			22,450	22,450
			70,450	70,450
Non-cancellable	operating	leases between 1and 5years	2023	2022
	Brackenley		192,000	192,000
	Cafe		89,800	89,800
			281,800	281,800
Non-cancellable	operating	leases over 5years	2023	2022
	Brackenley		48,000	96,000
	Cafe		67,350	89,800
			115,350	185,800

16 Funds
		Balance at 1 September 2022	Incoming resources	Resources expended	Transfers	Balance at31 August 2023
Unrestricted funds
General		1,194,007	2,255,910	(2,335,724)		1,114,193
Total unrestricted	funds	1,194,007	2~5,910	(2+35,724)		1,114,193
Restricted funds
Infection Control
Forbes Charitable	Trust
iGen Trust			21,653	(21,653)
Power to Change	Grant	176,000		(4,000)		172,000
WAY Fun dra ising			14,059	(6,999)		7,060
Workforce Development
Other Grants			7,750	(7,750)
Total restricted funds		176,000	43,462	(40,402)		179,060
Total funds		1,370,007	2,299,372	(2@76,126)		1,293,253
		Balance at 1 September 2021	Incoming resources	Resources expended	Transfers	Balance at 31 August 2022
Unrestricted funds
General		1,167,302	2,011,425	(1,984,720)		1,194,007
Total unrestricted	funds	1,167,302	2,011+25	(1,984,720)		1,194,007
Restricted funds
Infection Control			12,743	(12,743)
Forbes Charitable	Trust		19,500	(19,500)
iGen Trust			33,867	(33,867)
Power to Change	Grant	180,000		(4,000)		176,000
SEIF
Workforce Development			25,751	(25,751)
Other Grants			14,400	(14,400)
Total restricted funds		180,000	106+61	(110,261)		176,000
Total funds		1,347,302	2,117,686	2,094,981)		1,370,007

		Unrestricted	Restricted	Total funds
		funds 2023	funds 2023	2023
Intangible	fixed assets	104,159		104,159
Tangible	fixed assets	1,754,424	179,060	1,933,484
Current assets		421,754		421,754
Current liabilities		(263,801)		(263,801)
Creditors	over 1year	(902,343)		(902,343)
Total net	assets	1,114,193	179,060	1,293,253
		Unrestricted	Restricted	Total funds
		funds 2022	funds 2022	2022
Intangible	fixed assets	124,991		124,991
Tangible	fixed assets	1,387,508	176,000	1,563,508
Current assets		521,534		521,534
Current liabilities		(241,382)		(241,382)
Creditors	over 1year	(598,643)		(598,643)
Total net	assets	1,194,007	176,000	1,370,007
18 Analysis ofnet funds
		Balance at 1		Balance at 31
		September 2022	Cash flow	August 2023
		E
Cash at bank and in hand		486,126	(145,388)	340,738
Debt due	within one year	(26,173)	13,118	(13,055)
Debt due	after more than one year	(598,643)	(303,700)	(902,343)
Net debt		(138,690)	(435,970)	(574,660)
		Balance at 1		Balance at31
		September 2021	Cash flow	August 2022
		E		f
Cash at bank and in hand		525,713	(39,587)	486,126
Debt due	within one year	(31,822)	5,649	(26,173)
Debt due	after more than one year	(623,443)	24,800	(598,643)
Net debt		(129,552)	(9,138)	(138,690)