2021-03-31-accounts - Age Concern East Sussex

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				Page
Trustees' report				1-16
Statement oftrustees'	responsibilities			17
Report ofthe independent		Auditors		18-21
Consolidated statement	of	financial	activities	22
Consolidated balance sheet				23
Charity balance sheet				24
Consolidated cash flow	statement			25
Notes to the accounts				26-36

			Unrestdcted	Designated	Restricted	Total	Total
			funds 5	funds	Funds 6	2021 F	2020f
Income from:		Note
Grants, donations and	legacies		1,173,340		103,500	1,276,840	287,449
Activities for raising funds:
Charity shop			292,216			292,216	860,936
Income from trading
subsidiary		11	33,913			33,913	79,889
Other income		4	124,625			124,625	159,516
Investments			1,371			1 371	2,530
Charitable activities
Other chaditable activities			479,402			479,402	775,762
Total income			2,104,867		103,500	2,208,367	2,166,082
~ECht
Costs ofraising funds
Fundraising			827,871			827,871	1,196,562
Expenditure for trading
subsidiary			18,389			18,389	44,160
Charitable activities
Activities undertaken			962,528		93,650	1,056,178	1,311,921
Total expenditure			1,808,788		93,650	1,902,438	2,552,643
Net income/(expenditure)	and net
movement in funds			296,079		9,850	305,929	(386,561)
Gross transfers between	funds	17	'i,316	(1,316)
Net movement in funds			297,395	(1,316)	9,850	305,929	(386,561)
Fund balances at 1 April	2020		585,464	221,316	1,914	808,694	1,195,255
Fund balances at 31 March 2021			882,859	220,000	11,764	1,114,623	808,694

			2021		2020
		Notes	6
Fixed assets
Tangible assets				221,842		316,439
Current assets
Stock			4,664		15.502
Debtors			377,507		344,331
Cash at bank and in	hand		687,897		259,919
			1,070,068		619,752
Creditors: amounts	falling due within one
year		13	(177,287)		(127,497)
Net current assets				892,781		492.255
Net assets				1,114,623		808,694
Income funds
Restricted funds				11,764		1,914
Unrestricted funds:
General funds				882,859		585,464
Designated funds		17		220,000		221,316
				1,114,623		808,694

							2021	2021	2020
					Notes		f		6
Fixed assets
Tangible assets Investments						10 11		221,842 100	316,439 100
								221,942	316,539
Current assets
Stock Debtors Cash at bank and in	hand					12	979 395,965 657,500		979 344,331 259,938
Creditors: amounts	falling		due within one				1,054,444		605,238
year							(177,287)		{148,812)
Net current assets								877,157	456,426
Net assets								1,099,099	772,965
Income funds
Restricted funds								11,764	1,914
Unrestricted funds;
General funds Designated funds					17			867,335 220,000	549,735 221,316
								1,099,099	772,965
The financial statements 2006.		have	been prepared	in	accordance with the special provisions ofPart				15ofthe Companies Act
The accounts were approved			by the Board on	.	I6	6		Q{)2l

				2021		2020
			Note
Cash flows from operating Net Income Depreciation charge Investment interest	activities		10	305,929 83,303 (1,371)		(386,561) 82,103 (2,530)
Profit on disposal offixed assets Increase/(decrease) in creditors Increase in debtors Decrease in stock			13 12	(10,306) 49,790 (33,176) 10,838		(22,675) (25,470) 5,122
Net cash provided by/(used	in) operating				405,007		(350,012)
activities
Cash flows from investing activities Purchase ofTangible fixed assets			10			(71,787)
Disposal proceeds from sale Investment interest	offixed assets			21,600 1,371		2,530
Cash used in investing activities					22,971		(69,257)
Change in cash and cash	equivalents	in the			427,978		(419,269)
reporting period
Cash and cash equivalents	atthe beginning				259,919		679,188
ofthe year
Cash and cash equivalents	at the end				687,897		259,919
ofthe year
				1 April 2020 f	Cash f	flow	31 INarch 2021 f
Cash at bank and In hand				259,919		427,978	687,897

	Accounting Policies (continued)
2.10	Investments
	Investments in joint ventures are recognised at cost in the balance sheet. Other fixed asset investments are stated at fair value.
2.11	Realised and unrealised gains and losses are dealt with in the Statement of Financial Activities, Pensions
	The charity operates a defined contribution pension scheme with The Pensions Trust. Contributions the charity's pension schemes are charged to the SOFA in the period to which they relate.		payable to
2.12	Accumulated funds
	Unrestricted general funds comprise those amounts received for use at the discretion of the trustees in the furtherance ofthe general objectives ofthe charity.
	Restricted funds are subject to specific conditions imposed by donors and includes monies raised projects.		for specific
	Designated funds comprise general funds set aside by trustees for spedfic purposes.
2.13	Taxation
	The parent company is a registered charity (number: 113S470). All of the charity's income falls exemptions set out in part 11cfthe Corporation Tax Act 2010.		within the
2.14	Employee benefits
	The costs ofshort-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part ofthe cost ofstock or fixed assets.
	The cost of any unused holiday entitlement is recognised in the period in which the employee's received.	services are
	Termination benefits are recognised immediately as an expense when the company is demonstrably to terminate the employment ofan employee or to provide termination benefits.		committed
2.15	Retirement benefits
	Payments to defined contribution retirement benefit schemes are charged as an expense as they fall		due.
2.'I6	Critical accounting estimates and judgements In the application of the group's accounting policies, the trustees are required to make judgements, and assumptions about the carrying amount of assets and liabilities that are not readily apparent sources. The estimates and associated assumptions are based on historical experience and other are considered to be relevant. Actual results may differ from these estimates.	estimates from other factors that
The estimates and underlying assumptions sre reviewed on an ongoing basis. Revisions to accounting are recognised in the period in which the estimate is revised.			estimates
The trustees do not consider that there are any critical estimates orareas ofjudgement that need to to the attention ofthe readers ofthe financial statements.		be brought

3	Grants, donations	and	legacies	legacies		Unrestricted	Restncted	Total	Total
						Funds 6	funds 6	2021 6	2020f
	Grants Donations Legacies					1,084,303 32,433 56,604	103,500	1,1&7,803 32,433 56,604	86,045 69,900 131,304
						1,173,340	103,500	1,276,840	287,449
4	Other income
						Unrestricted	Restricted	Total	Total
						Funds 6	fundsf	2021 6	2020 F
	Faraday rentals and seNice charge Other					69,187 55,438		69,187 55,438	110,167 49,349
						124,625		124,625	159,516
5	Income from Charitable			activities		Unrestricted	Restricted	Total	Total
						funds F.	funds 6	2021 6	2020f
	Other chaditable	activities				479,402		479,402	775,762
6	Expenditure				Staff	Depreciation	Other	Total	Total
					costs		costs	2021	2020
					6		6	6	6
	Costs ofraising funds Trading subsidiary Other fundraising costs				983 304,053	43,703	17&406 480,115	18,389 &27,871	44,160 1,196,562
	Total				305,036	43,703	497,521	846,260	1,240,722
	Charitable activities Activities undertaken		directly		884,251	39,600	132,327	1,056,178	1,311,921
	Total expenditure				1,189,287	&3,303	629,848	1,902,438	2,552,643

		2021	2020
Auditor's	remuneration	6	5
Trustees' expenses Staff costs		9,960	9,750 803
		19,613	21,844
		29,573	32,397

		Unrestricted	Designated	Restricted	Total
Income from;		funds 6	funds 6	fundsf	2020 8
Grants, donations and legacies Activities for ra/sing funds:		254,404		33,045	287,449
Charity shop Income from trading Other income investment income Chaiitable activities	subsidiary	860,936 79,889 159,516 2,530 5S3,77S		191,984	860,936 79,889 159,516 2,530 775,762
Total income		1,941,053		255,029	2,166,082
~E
Costs ofraising funds
Fundraising Trading subsidiary Charitable activities:		1,196,562 44,160			1,196,562 44,160
Activities undertaken		1,012,263		299,658	1,311,921
Total expenditure		2,252,985		299,658	2,552,643
Net income/(expenditure)	for the year	(311,932)		(74,629)	(386,561)
Gross transfers between funds		569,657	(624,716)	55,059
Net movement in funds		257,725	(624,716)	(19,570)	(386,561)
Fund balances at 1 April 2019		327,739	846,032	21,484	1,195,255
Fund balances at 31 Ilarch 2020		585,464	221,316	1,914	808,694

Employees Employment costs					2021f	2020
Wages and salaries Social security costs Other pension costs					1,077,456 73,546 38,285	1,450,358 99,773 51,067
					1,189,287	1,601,198
The average number ofemployees		employed	by the	charily during the year was 77	(2020:104).
The number of employees	whose	annual emoluments		were f60,000or more were:

2021	2020
	1

Group and charity	Leasehold improvementsf	Computer equipmentf	Office equipmentf	Motor vehicles f.	Total
Cost At 1 April 2020 Lssposals	466,878	78,106	70,497	118,745 (81,315)	734,226 (81,315)
At 31 INarch 2021	468,S78	78,106	70,497	37,430	652,911
Depreciation At 1 April 2020 Charge for the year Eliminated on disposal	232,866 36,967	77,145 961	62,872 5,775	44,904 39,600 (70,021)	417,787 83,303 (70,021)
At 31 March 2021	269,833	78,106	68,647	14,483	431,069
Net book value At 31 March 2021	197,045		1,850	22,94'7	221,842
At 31 March 2020	234,012	961	7,625	73,841	316,439

2	Debtors
		Group 2021	2020	Charity 2021	2020
		6	8	6	6
	Trade debtors Amounts owed by group undertakings Prepayments and accrued income Other debtors (including VAT)	192,534 127,073 57,900	82,264 209,641 52,426	192,534 18,458 127,073 57,900	82,264 209,641 52,426
		377,507	344,331	395,965	344,331
13	Creditors: amounts falling due within one year	Group		Charity
		2021 8	2020f	2021 6	2020 6
	Trade creditors Amounts due to group undertakings Other taxation and social security Other creditors Accruals and deferred income	65,606 17,320 12,248 82,113	71,955 22,364 11,888 21,290	65,606 17,320 12,248 82,113	67,271 28,248 22,364 «,888 19,041
		177,287	127,497	177,287	148,812

Designated	funds
					Movement	in funds
		1	Balance at April 2020 f	income	Expenditure F		Transfers 6	Balance at 31 March 2021 f
Contingency	reserve		221,316				(1,316)	220,000
			221,316				(1,316)	220,000

Analysis of net assets between funds	Unrestricted	Designated	Restricted	Total
	funds	funds	funds
Fund balances at 31 March 2021 are
represented by: Tangible fixed assets Current assets Creditors: amounts falling due within one year	221,842 838,304 (177,287)	220,000	11,764	221,842 1,070,068 (177,287)
	882,859	220,000	11,764	1,114,623
Fund balances at 31 March 2020 are
represented by: Tangible fixed assets Current assets Creditors: amounts falling due within one year	316,439 396,522 (127,497)	221,316	1,914	316,439 619,752 (127,497)
	585,464	221,316	1,914	808,694

	Land and	buildings
	2021	2020
	f
Within one year Between one and five years More than five years	117,897 170,000 45,000	173,858 235,885 65,000
	332,897	474,743

	Land and	buildings
	2021	2020
		6
Within one year Between one and five years More than five years	117,897 170,000 45,000	173,858 235,885 65,000
	332,897	474,743