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|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||||||
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||||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|
##
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|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)|
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|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|
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||||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|
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|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|
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|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|
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|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|
##
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|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||||
##
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|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|
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|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|
##
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|||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)|