Charity number.. 1141B67 Company number.. 07609423 AGE UK NORTH CRAVEN UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
AGE UK NORTH CRAVEN CONTENTS Pa9e Reference and admini8tratfve details of the Charity, 115 Trustees and advisers Trust¢85' report Independent exarninerfs report Sta¢ement of financlal a¢tivikne5 88lan¢è 5h8et 9-10 Notes to the financlal statements
AGE UK NORTh CRAVEII REFERENCE AND ADmINIsTRATV DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YE4R ENDED 31 MARCH 2025 Trustses RARees M E Holg8t8- Resigned 14.12.24 J Sugden- Resigned 30.4.25 J 8 0gYen- Resigred 5.6.25 C J FovAer- Resigned 1.12.24 CEShaw J M reman- Aprointed 1.12.24 H Barrow- Appjfit 1.12.24 and re5ign8d 5.3.25 D Duxbury- Apwnted 7.4.25 Charity regist*r¢d nurnber 1141867 Princlpal office Cheapside Seitle North Yorkshire BD24 9EW Accountants Armstrong Watsrm LLP Chartered AccounlaTrts First Flty)r Easl Bridge Mills Stramor Kendal Cumtrrria LA9 4UB Soll¢ltors AWB Charfesworth Soliritors Lld 21-23 otley Stree¢ Skipton North Yorkshire BD23 1DY Page 1
AGE UK NORTH CRAVEN TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Tru$lees present their annual rewrt together with the financial sfalements of Age UK North Craven for the year 1 April 2024 to 31 M8f¢h 2025. Th8 annual rerx)rt serves the purtM)ses of both a Truslees, report and a directors. report under c(vnpany law. The Trustees confimi tha¢ the Annual rep(xt and financial statement5 of the charitabte ¢(#npany COrnF4y with the uJrrent statutrrty wuiretnents, Ihe w1MentS of the charitable cornpany's goveming documen¢ aThJ the proS1onS ol the Statem8nt of Recommended Practice ISORPI applicable to charities preparing their acJtS in aCc0anCe with the Finanoal Rewting St8ndard ap1¢able In the UK and R8publi¢ of Ireland IFRS102lleffecbve 1 January 20191. Sinc8 the charity qualrfEs a5 small under 382 of the compan Act 2006, Ihe Strateg1¢ rt required rnediurn an¢1 large cofflpanies under the Co¥npanies Act 2006 (Strategic RerM)rt ancl directors, Reportl Regulattons 2013 has been Thnitted. Objectives and actlvtlles . Policie8 antl objectives Age UK North Crav8n a charty with a mi&sk)n lo assist in tr8n5forming the opportunrties, experiences arKI supp)rt gwen to Ihe dderly in cwr locJ cornrnunities. We help the 8kl8ty in Ihe CLNMiunty th SUPK&¥t when bmes a hard. wtih inderThlent living and by offering aclivitK8S and transport which allow the ehjerfy to try something new. We have the two shops whi( svpply funds for our increasing 5UPPOrt lo the community, bul also ofter a support to OU¥ elderly wth their use as a vc4unteering platfL¥m whKh in turn offers social rewards to (xjr vdunteets. In setting objectives and planning for aclivibes. Ihe Tnjsiees have given due considerats.on to general guidance published by the Charty Cornrnission relating to put4ic trenefit. induding the guidan¢e'Putlic benefil.. running a charity IPB21'. b. Strategies for achieving objectives We are an IndepeIent. local charity whM has been SUPting okjei people in Settle & North Craven for over 30 years. Our aims". To sUPWt the IcKal communty with a range of surwt and a¢tNtbes. To provide a facility vthKh allows vdunteering for the elderty. To bring a WHYe range of 5UPPOrt seM¢es to our kical aa. To assist with indepndence of Èhe ethrly in our cK*mmuntbes. To offer inforrnation advKe to all. Our values". 8e on and indusive. Encourage tryiThJ something . 88 rTIng to all In need. Be there when needed. Page 2
AGE VK NORTH CRAVEN TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 IfARCH 2025 Objective5 and aclivities l¢ontlnuedl ¢. A¢tl¥S¢les undertaken to achieve Otsj¢¢ti$ We a an independenL l¢xAI tharity whth has teen Suprg older pec9 in the Setue & North Craven for over 30 years. We have Six trustees.. al ihe m(¥w we raise is invested back into 5UPPLYtiNJ dder peorA8 locally. The Charity rdi5es incLKDe through Irading Irrxn its iwo slw aThJ ancllary trading, thnmjgh fundrai5tw and donations, and it achEves grants to ddNer woierts. These monies enalAe Age UK North Cwen to ¢JelNer a raThJe of SeeS, whth are undertaken to deliver th8 charity's mission to make later lile in North Craven a futflling and enjoyatAe experience, reducAn9 isolation and loneliness and enabling the right supw)rt at Ihe right ts"ff. Th8 services indud8.' InforMatn and Advi, PmViL1ing ¢fident81 ad¥rice on 8 fdnge of aa$ and providing help to access 5UPWt. Day Acbvities, supwjrting a netWLvk of dubs aThJ 0uP$ in cornmunty settings. that prowding food. companionship and an opwtunty for xKial interad. Transport 5UPPOrt. Minil)uses providing acCS io shrwing aThJ community opportunrties. Th8r are also two vdunte8r car schetnes that enable c4der people to aLuss health and wdl-being 8ptrnents. The charity relies on the supp¢t of over e hundred and Iwenty ILKal vdunteers. d. Main activities undertaken to hsrther the Charrty's pur$e9 for the public benefrt Ag8 UK North Craven mny xlivilies wthin Seille and ihe local o)mmunibes. the activities It provides are for publK benefit and are mentioned in "c Admties undertaken lo achieve objeciives.. Trustees confimi Ihal they have c5Je the guNlanr£ in respect of public benefit and confirm their adhen. Page 3
AGE UK NORTH CRAVEN TRUSTEES. REPORT ICONTINVEOI FOR THE YEAR ENDED 31 MARCH 202S Achievements and perfomTrance o. Main athiovements of the charity Age UK Ncth Craven continve5 to be aThJ year () year. The dernands for our vital support wh8n people are at their most vulneratrAe and in need grows and grows. The re5PDTrses have pushed our staff and resources to the limit, but the $Its and dIffereft we make. tnakes rt worth IL Transrxxt continues to be trwy and we enable over one thousand jwmÈys VAlh Ihe VLlunte8r Ggr s¢heme. Support to older people 3(yoss North Craven has IeaSe this year with MO dub opportunitie5 being prornoled and new Information aTrl Advi surgerie5 Ing delwered in Bentham. Burt in Lon5dale and Ingleton. The charity ensures that il has high qualty stsndatds by p8rti¢ipab"w in Ihe Age UK National Quality Framework whith is extemally audiied every the yea. Th8 charities financial strategy indudes an l0)me an Ihal wts the Charity in contrcA of ib tr•m financ85 and radu$ the needs for grants and contracts. We have been successfid in de¥ek)fMng a balanced income mix and will conts.nue to work on this funding rntxlel. We continue to support the Craven F(MMI Partn1 and enatAe fr and re5LwJrce5 to reach the community pantries and lridges. as well as a hub forthe Skipton FOCMJ Bank. W8 have been workiryJ hard to supry)rt and irffluen(x bcxlies that Iwe a respc11ty for providing he81th and care in our area. we partiopaie in health partnShIr aThJ acbvdy 5UPtrt bodies to be tter pn)vKlers in North Craven. We actwdy wort wrth the WeT community aThJ voluntary SeCtr in Craven to SUprt our pwlners. to eale Ihem to undersland and serve c4der peorAe better. None of our work or achievem1$ would be pw)SSitAe without our arnazing stsff team and our equally amazing vdunteer5, who support us raThJing from our Board of Tiustee5 enatrAiro (Mjr govemance and strategy. our drwets and couriers. our a¢ts"vity lejerS, wr Befriende. and lasl and most certainly not least our shop vdunleer5 who enable us to achieve such large levels of income fr(#n tsui shops. In surnmary we have managed to delNef the increasing suprKrt needed and managed lo ¢<)n'nue to deliver our charitable purposes and support (*Jer peo8 and their families in North Craven. Financial review . Going concem After maknThJ appropriate 8UlneS. Ihe Ttee5 have a wsorthle expectstKJn that the Charity has adequate sources to continue in operab.onal existenrE fty the foreseeable fU. For this reason. they continue lo adopt the going con¢em basis in preparing the finanoal statements. Futher deiai15 regarding the adoption of the goiry concern basis can be ftyjnd in the attwnting PL4icies. Page 4
AGE UK NORTh CRAVEN TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 b. Reserves policy The $11$ the charity are set out With U)e aoxffipanwn9 Fin8rKial kti¥rities and the notes to the A¢Unt$. During the finanoal year Age UK Nwth Craven hJ an o¥eral incon of £478.996 01 which £334,676 was attribuied to unrestricted fuThYs and £144,320 to r8strthd ful$. The Reserves Oicy has been built up to cover evaluated risks, surns have been allocated to r¥)ver specific operatM)nal and strategic risks and to enab appropriate Mwestment The total surn also enables the charity to have sufflent funds to operate without income fty 12 th$ and d¢ du4vn the charity il needed. The ReseThes Polry 1$ reViVd eth year by Board. the curn1 wuirement 15 Set to £234.000 in R8S8rv8S. The Current level of Fe ReseNes ¢ £98.453 whith Ihe Trustees consKJer to be absolutely appropriate Wthin the existing challenging brnes. Structure. governance and managernent a. ¢on$tStution The charity 15 controlle(I by its go¥emir¥J a deed of Iwust, and r1lIeS a limited MpanY, limited by guardllte8, as defined by the Companies Act 21Th. b. Method5 of appointTnent or ¢le¢tlon of Trustees Trustees a appoinled at the Annual General MeetirNJ. rollw Mjminabon, or rnay be cwted by the Board of Trustees duriThJ the year. in acLordarTh wilh the consts"bJbon. Funds held as custodian During th8 year the charity has recer¥ed no FuThJs hekl as a cuStrl8n. At the year end funds that have not transferred elSebe totalled £012024 £10,01. These totsls are shown as Funds held as Custthyian. Page 5
AGE UK NORTH CRAVEN TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Statement of Tru$tee5' respon5ibilit*s The Trustees 8r8 reswJnsitrAe Kwaring the Tru$iees' re[ and the finarK#al statements in accordance with applicatA8 law aThJ Vnrted lQ"ngdom A0UntirHj staThYa Iuiwied Kin9dom Generalfy A£ept8d Accounting Practice). The law applicab to CharleS in England & Wales requires Ihe Trustees to prepare finaal statement5 for each financial which give a and fair VEW of the state of affairs of the Charity and of its incorning resources and application of resources. iJudlllg its in(xJme and expen¢Jiture. for that perKxJ. In preparing these finanaal staternents, the Trustees a requwed to.. select suitaNe attounttiig KKAicie5 arKI then aprjy them ConSten1Y', observe the rnethl5 and principle5 of th8 Charibes SORP IFRS 1021,. make judgments and accounting estimates Ihat are reasonable and wxJenL stale whether aprAicable UK Acc1n. Stsndards IFRS 1021 have been followed, subject lo any material departure5 disdos8d and exKAained in the finanrAal $tstements- prepare the financial statements the w.j concem basis unless it is napyroprkgte io presume that the Charity will continue in bugnes& The Trvslees are resp(Ytsible for keeping adequate a¢cwnb"ng retords Ihat are sufficient to show and explain the Charity's transactn$ arKI ¢Jisdose wth reasonaiAe accuracy al any time the financial position of the Charity and enab them to ensure that thÈ financial statements comrAy th the Charities Act 2011. the Charity lknoitnls and Report51 Regulations 2008 and ihe provisKJns of the Trust deed. They are also sponsib for safeguarding the assets of Ihe Charity and hence for taking reasonat4e steps for Ihe preventyrm and detection of fraud and other lrreguLqritS. Approved by order of the rneMbe ofthe l)oard ofTFUStees and signed on I1r behaw by.. Mr5 R A Ree5 Trustee Date: Pag8 6
AGE UK NORTH CRAVEN INDEPENDENT EXAIIINER'S REPORT {CONTINUEDI FOR THE Y&AR ENDED 31 MARCH 2025 Independent •xamineVs report to the Trustees of Age UK North ¢ra¥en (Yhe Charity) I report lo th8 charity Trustees on my examinats"o) of the acoxnis of th8 Chartty for year ended 31 March 2025. Responsibililles and basi5 of report As the Trustees of the Charity. you are reSFrIe for the eparat of the aceAXtnts in aco)fdance wrth the requ1MentS of ts Charities Act 2011 fthe 2011 Acri. Having sats'sfied rny5elf that the accounts of the charity are r)t required to be audtted un¢Jer Part 16 of Ihe 2006 A¢1 and are eligi@ for indepEndent examinats"on. I report in respect of my examinal'on of the charity's accounts carried out under section 145 of the ChaTttEs Act 2011 I-the 2011 Acri. In carrying out rDy examination I have flowed the DITe¢ln$ given by the Charity Commisswjn under section 145<5llbl of the 2011 ACL Independent 8m1¢S statement l understand that this has been L1one in oriler for the acwjnts to prowde a true aThJ fair view in accordance with the Generally Accepted Accounting Pra¢ti¢e effective for rern9 perKvJs iEginnirwJ on or Èfter 1 January 2015. I have comKAeled my examination. I confirm that malt¥s have wme to my attention in connection with the examinaknon gNiNJ me cause to beIve that in any matew%al respecL accounting records We not kepl in respeci ofth8 Chaiity as reqUId by secbon 386 the 2CwJ6 Act,. or the accounts do not actLYd with th rwds.. the a¢¢ounts do not ccmpty with the acc(NJnting requirements of section 396 of the 2006 Act olher than any requirement that the arttjunts give a 'ln and fairf vknv which is nol a matter COndered a5 part ol 8n independent eXaminatn". or th8 acc¢xnt5 have not ien ppared in accordare with the methods and In¢lS of the Statement of Recommended Practice for accounting and reKthing ty tharib.es (apble lo charitie5 prepanng their accounts in 8cwrd8n vrith lh8 Finan Standard applKable in Ih8 UK and RebI of Ireland IFRS 1021. I have no oxcems and have coTr acxoss no otsr mailw5 in conTtiOn with the examination io which attention should te drawn in Ihis report in to enatrAe 8 proper uTrJer5tanding of the accounts to rea¢h8d. This report is made io the charty's Truslees as a tKMJy in aco)rdanc8 wilh Part 4 of the Charities (Accounis armj Reportsl Regulations 2008. My work has been undertaken so that I Mhl state to the charity's Trustees those matlers l arn required lo slatÈ io Ihern in an indepeFTrdenl examinerfs report and for no other purpose. To the fu118St extent pefm&tted by law. I do not accept or as5urne responsibl"ty to anyone other than the ¢harity and the charity's Trustee5 as a ithy. lor my work on this reporL !CiS 13'r)o.' j) kntiJlT., Signe¢J'. Dated: J91111 Karen Rae FCCA ArrnstroNJ Watson LLP, 1st Floor E8St &Klge Mills. stram(ryale. Kendal, LA9 4BD Page 7
AGE UK NORTH CRAVEN STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 MARCH 2025 Unwestricied Rt5tricted nds fund5 2025 2025 Total fvnd$ 2025 To181 funds 2024 Note Income from.. Don8bons and legaaes 40,180 144.320 184.$00 170,070 Other trading actwilies 290.121 29D.121 262,011 Investments 4375 4.375 2,007 Total income Expenditu on.. 478 996 Raising funds 185.153 185.153 177,648 Charptable actrmt 259.364 84.298 348.656 Total expendtture 528815 Net lexpenditurelliwtcome 1109.8411 60.022 149.8191 (92,282J Transfers between fvnd$ 15 39.704 {39.7041 Net movement in fvnd5 Reconciliation of funds: Totrl funds broughl forwar 233.877 29.596 263.473 355.755 Net movement in 170.137) 20.318 149,8191 (92.282) Total funds ¢orried forward The Ststernent offinartial activits.es ileS al gans aThJ10sses rwnsed in Ihe year. The notes on pages 12 to 29 fomi part ofthese financial slatements. Page 8
AGE UK NORTh CRAVEN BALANCE SHE AS AT 31 MARCH 2025 2025 2024 Note Flxed assets Tangible assets 11 6S.287 45.082 65,287 45,082 Current assets Debtors 12 6,301 15,209 Cash at bank and in haThJ 1*171 241,915 162,472 257, 124 Current liabilities Cre¢litors'. amounis fling due within one year 13 114.105) {38.n3J Net current assets 148,367 218,391 Total a$set$ le$$ Current liabilities 213.654 265.473 Net assets excluding pension asset 213.654 263,473 Total net a558ts Page 9
AGE UK NORTH CRAVEN BALANCE SHEET ICONTINUEDI AS AT 31 IAARCH 2025 2025 2024 Charity funds Restricted funds 1S 49.914 29,596 Unrestricted funds 15 163.740 233,877 Total funds 263,473 The charity was enbd8d lo exemptKJn from audit under Sect 477 ofthe comp3n Act 2006. The rnernbers have not required the c<ryany to obtain an audii for the year In ouests.on in a(xordanee with section 476 of the Companies Act 20C6. The Trustees ackno1edge their reswJnsl1lreS for COMy7rj with ts requirements of Ihe Act with respect to accounb.ng CordS and Weparar offinanoal statements. The financial staternents have been prepared in ar&)rdaThx 1h Ihe WOViSK)ns applicable to entits"e5 subject to e small cornpanies regime_ The financial statements were apwoved a1 auth58 issue by Ihe Twstees and 5¥Jned their behalf ty.. RARees Trustee Date- Jqli12 The notes on pages 12 10 29 fc*m part of Ihese finaThieJ statements. Page 10
AGE UK NOKfH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 General infomiatlon Age UK North Craven is an incorp(Kaie¢ charity, lirnited by guarantee. wistered in England and Wales. The companys registered number and regisiered Offi address can fouThl in the Referen and Adrninislrative detai15. Being a company limited by guardntee eath member is liable for a m8ximurn of £1 should the Charity be up. Accounting poli¢i¢$ Z1 Basls of preparation of finan¢ial ststements The fina1 staiements have been wepar•J tn awdarth wrilh lh8 Charities SORP IFRS 1021 . Ac¢ounb"ng and R8PK)rbrvJ by Chanties." Statemenl of Recornrnended Practice ap l¢able to charities prepariTrJ their accounts in accordance wrth the Finan¢Tal Rewjrbng Standard applicable in the UK armj Republic of Irdand IFRS 1021 leffech.ve 1 January 20191. the FinanrAal RepLYting Standard applicable in the UK and Repubk of Ireland IFRS 1021 and the Comp8ns Act 2006. It meets the definition of a public benefrt entity under FRS 102. Assets and liabiliti85 are initially recognised at hislLYical cost or transaction vaue unless Ott15e stated in the relant accounting policy. 2.2 Going conG8m Th8 Trustee5 have ntinUed lo ffK)nitor the and expenditure curred within the last 12 months and have taken steps to reduc8 and minimise costs ¥the possitAe. A5 al the date of signing il these finanaal 5tsIeMts Ihe Trustees continue to assess whether Ihere are sufficient resotsr¢es available to meet 115e liabilibes as they fall due for a periLyJ of 12 tnoAlh$. The TnJsi888 believe that with careful rnanagerneRt of further et)n5 in costs that there will be adequate resour lo meet ongoirwJ Ikqbilities aA for th¢s wson continue io adopt the going Conrn basis. 2.3 Incorne l income is recogni5ed once Ihe Ckarity has entillernent to the income. it is probable Ihat the incorne will be re¢wved and Ihe amount of irtome re¢esvatrAe Ggn be rneasured rlay. Gran15 are ILd in the Staiement Lrf finaTrLy a¢bb"e$ a r1vable bas. The balan ol incorne CeiVed for specific purroses tmrt not exFEnded L1vring the pericKI is shown in the relevant funds on the Balance sheet. Where ino)me is re(xived in advance of entilemenl of receipt, rts cognition is deferred and indudeLI th CrtOrS as deferyed income. whe enb"Uement wcurs before income is weNed. Ihe IrMe is &crued. Page 11
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEAIENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policles l¢ontÉnuodl 2.4 Expenditure Expendire is rwnised onc is a legal or eIrUctive 0jatIon to transfer e¢onomK benefit to a third party, it i8 probable that a transfer of ewTrornic benefits will be qUired in setuement alld the amount of the i)bligation can be meaSUrj retiably. EXpernditV is dassrfied by activity. The costs of each are up ol the total of dired costs and shared costs, including support costs involved in underlaking each activty. Dire costs attributable to a single activily a all(Ealed directy io that activity. Shared costs which contrbute lo more than one artivity ard supK¥)rt cost5 whsch are not attributatAe to a gngle activity are apportsone(I between those activilies on a basi5 consistent wth the use of resour$. Central staff costs are allocated on the basis of tirne spenL aThJ deplati tharges Jbcated on the ofthe asset'5 Use. Expenditure on raising funds indudes all expenditLwe Inrred by Ihe Charity to raise funds for its charitable wrposes and indudes costs of al fundraisiro adNib"es events and non-charitsble trading. Expenditure on charitable a¢tivits"es incurred on dire¢tly ut¥Jertaking the adNrties which further the Charity'5 objecbves, as well as any asKated suprth cosis. 2.5 Go¥emment grants Govemrrnt grant5 relaliTr3 to trroNI e ed assets a treate(l as deferTed income and leaSed to the Slaternenl of financk?l a¢b"wties upon Ihe wmpletun of the relevant perforrnance-related conditions. Other grants Ihat are not subject lo rrformance-relaled w)dilion5 are credited to the Staternent or financial activ(ÉEs as Ihe grant pr¢Keeds are received. Grants e1v prior to Ihe revenue rec1wjn"t)1 ¢nteria bng satssfied a recOgned as a liats"lity. 2.6 Interest r¢cervabl8 Interest on funds held dew5f( induded when receivable and the amoynl can be ffleasured relwbly by the Charity. Ihis is normalty Ukxjn tvjtification of the InteSt pawj or payable by the institution with whom the lunds a deposited. 17 Tanglble fixtd assets and depre¢lation TangitAe fixed assets ¢osts"ThJ £250 rx more are ¢apilalt5ed and recogniseo when future econ(Kn benefits are probable and the cost or vak of the asset can be rne8$U llabty. Tangle fixed assets are initially rewgnised at cost. After Co1110n, under the ¢ost tnodel, tangible fLYed assets are rneasud at cost less arxxjmulaletl deweoation and any a¢curnulated Impalmnt 105S8s. 1 costs inoJrred to ¥rj a tangitqe fixed a5S8t into rts intended working condition sh(xJkl be included in Ihe rneasurement of c051. Oew8uation is charged $0 as to alte the cost of tangl8 fixed assets less th84r residual val over their esb"mated usetul INes. Dwecialion 15 wovided on the fdlw.ng bS.. Motor vehides Fixtures and fitbngs Office equirxment -25% -25% -25% ) reducing balance ) reducing balance reducing balan¢e Page 12
AGE UK NORTh CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YÉAR ENDED 31 MARCH 2025 Accounting pollcles Icontinuedl 2.8 Debtor5 Trade and other debtors are re¢i¥Jnised al the 5etU8rnent amount after any trade discount offered. PpayMentS are valued at Ihe amwnt prepaid net of any trade discounts due. 2.9 Cash at bank and In hand Cash at bank and in hand irlUdeS cash a1 short-tefft htyjhty IKwid investments a short maturity of three m(th or less frcn Ihe date of Wiisiti or onIng of th8 desit or similar 8ccounL 2.10 Liabilities and provisions Lralilities are recogni5ed when there is aft OAJaticn at Ihe Balance sheet date as a result of a p85t event. it is probable thal a transfer of economic benefit will b8 required in settMent. and the amryjnt ofthe se(Ilemenl Can be esb'mated rdwbly. Liatslities are recognised at the amount that Ihe Chartty antpate$ it will pay to settle the debt or the amount it has re£l as afvanced payrnents for the Ws ( services it must provide. Z11 Pensions Th8 Charity opwaies a defined COntriOn pension Sch and the pension charge psents the amounts payable by the Chanty to the lund in respect othe year. Z12 Fund accounting General fvnds are unreslricted furtrJ5 which a available for at the di5cretR)n of the Trustees in furtherance of the general 0tr48Ct1 of ihe CIKotity and whith have not been designated for other purpK15es. Restr¢ted funds are tvnds which are lo be used in ac£LYdan vAth $Fe¢i restrKtion5 irnWS8d by donors or have been raised by the Charity partKylar purwses. The costs of rdi5ing and administenng suth funds are charged against the specific lund. The aim an¢J use of each restricted lund is set out in the noles lo the fin8ncial stalenwts. Investrn8nt incory*. gains aThJ losses are albjcateij to the apKryriate fvnd. Page 13
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and1¢gacies unstrICted Restricted funds funds 2025 2025 Total nds 2025 funds 2024 Grants F(K)d Bank GranLs 20.0 20.000 28,0(Xl Age UK Management 15.LNJ) 15.000 io,oc NYCC Dtgit81 Indusic 30,225 30225 Awards for all 20.01)0 Age UK Cosl ol Iwing 22,500 NYCC Electric Bus Grtnt 44.095 44095 Fr*nds anij Forums Grrt 75Q SHIC Grant 15.000 15,0(Kl NYCC Pr(4ects Grant 75.0(Kl NYCC Community Support Offw Grant 15.0 Car Scheme Fun(JiThJ Grants 4,822 Two Ridings CL¥nrnunity Fund S,(KJO 5,000 Age UK Winter Health Granl 850 Yorkshire Dale5 Unrestrithed Award 2023 4,OQO Page 14
AGE UK NORTh CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 National Lottery ReachiFwJ Cornmunities Grants 4,910 Bradford lIa Hpx Grdnt 3,492 NYCC Heafth MessagirMJ Grant 7,770 NYCC Oulreath Service 10,000 10.000 Age UK Grant 2, 778 Subtotsl detailed disc105ure 15.(X)O 144,320 159,320 119,872 DonatN)ns 25.180 25,180 50,138 Subtotal 25.180 25.180 50.138 Totsl 2024 40.680. Page 15
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Incorne fmm oth•f trading activlttes In¢omt from non-charilablt trading aclfvities Unrestrlded funds 2025 Total funds 2025 Total fvnds 2024 Charity trading incorne Totsi 2024 Investrnen¢ Income Unytstricted funds 2025 Total funds 2025 Tot81 nrls 2024 Bank interest 1Vab 4.355 4,355 2,001 Other interest reNab Ti)ts12tr24 Page 16
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEAIENTS FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on wai5ing funds Fundraislng trading Èxpenses Unrestricted funds 2025 Totsl lunds 2025 Total runds 2024 Rent 22.302 22.302 24,139 Rale$ and water 1,510 1.510 7,708 Lightng and heatiwvJ 2,531 2.531 2,866 Sundries 2,699 2.699 6,442 Postage and statMery 8.872 8.872 9,201 Telephe 1.159 1.159 1, 194 Repairs- general 4,523 4,523 12,223 Computer consumables 2.[7 2,007 1,308 Shop Ebay expe$ 2,057 2.057 451 Credit card charges 2,305 2,305 5,849 Van costs- Second time around 4,18 4,908 4,92Q VolUnteereXpees pa 2.011 Repairs- Second tirne around 7.494 2.70Q Wage5 and 5alarie5 112.967 112.967 96.403 Social Se¢urity 6.652 6.652 4.238 Pensirm costs 2.323 2.323 7,995 Toia 224 Page 17
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Anatysis of expenditure on chadtablè adivities Sumrnary by fund type Unrestrided Restrl¢ted funds funds 2025 2025 Total 202S Total 2Q24 Transp(wl servK8S 36.527 36.527 4T,430 Inf0mtiOn aThJ advic* S¥$ 166 30.OCQ 30.166 523 Mini Bus 16.359 16,359 8,578 Care and Prevent 23.957 23,957 41,681 Day Activilie5 38,292 38.292 35,311 DwJital IndLE5KJn 13,982 13.982 5,537 other 184.379 184,379 209,596 Tot 2024 47 Page 18
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDÉD 31 AIARCH 2025 Summary by expenditure type Depr•ciatiti n Other costs 2025 2025 Staff costs 2025 Total 2025 Total 2024 Trans[ seNres 19.899 3.141 13.487 36,527 47.430 Informati and advi S8rvic8s 30.166 523 Mini Bus 16.359 16,359 8.578 Care and PreventKxJ 10,194 13.763 23.957 41.681 Day Acivities 28,364 9.928 38.292 35,317 D¥Jital Indus1) 13,982 13,982 5.537 other 116,043 68.336 184.379 209.596 348 65 Total 2024 Page 19
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Anatysi$ tsf expenditure by acllvitKs undertaken Iredty 2025 Support Costs Total funds 21)25 Tot funLIs 2025 2024 Transport servKXS 36.527 36,527 41,430 Infomiation and ad servi 166 30,166 523 Mini 8us 16.359 16,359 8,578 Care and Prevent*)n Z3,957 23,957 41,681 Day Actie$ 38,292 38.292 35,311 D¢gital IjUs1on 13.982 13,982 5,537 Olher 184.379 184,379 209,596 TO1 2024 Page 20
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 Anatysis of dlrect costs Information Transport and advice sÈrvices servtces care and Mini Bus pventIon Day Actlvities 2025 2025 2Q25 2025 2025 Staff cost5 19.8g9 10.194 28,364 Depreciation 3.141 16.359 Sundri85 767 Volunteer expefes pty Car and rninibus exPee$ 10.027 Travdling and 5ub5i5teiKe 166 lolrnent expenses Indendellt Suppc*t CC6ts 9,928 F( Bank expenses 12.9 Total 2024 41 Page 21
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Anatysi$ of expèndtture by activities {continutd} Anatysis of direct ¢osts Icontlnuedl Oigital Indusion 2025 Total funds 2025 Total funds 2024 Staff costs 13,982 72.439 85,296 DepClaL 19.S(Kl 12,766 SJndries 767 547 Volunteer experws 3,460 4.868 Car and rninibus expenses 10,027 7,552 Travdlsng and subsisten 523 Allotment 8xper6es 738 Day activities expenses 9,928 8.909 Fwd bank and dub expense 12,996 17.861 13.g&Z 06 Total 24 Page 22
AGE UK PK>RTH CRAVEN NOTES TO THE RNANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analy$i$ of expenditure by activiti8s (continuodl Analysis of 5UPPOrt ¢o$ts It)fomia¢lon and advi¢e 5er¥i¢e$ 2025 Total funds 2025 Total funds 2Q24 Other 2025 Staff costs 30.0 116.043 146.043 149.582 Insuran 10.584 10.584 5, 764 Rates and water 495 ghting and h8atiThJ 12.214 12,214 5.514 SvTrdries 3.171 3,171 1.926 Postage and statK)nery 181 181 1.446 Telephone 5.168 5.168 5.517 Repails 251 251 923 C¢)mputer ¢onwmable& 3,947 3.947 4.865 Credit card charges 373 373 427 Volunteer expenses p 1.076 1.076 7.047 Cleanlng costs 397 397 7,817 Hire of plant aThY machinery 2.383 2.383 2,003 Travdling and subsistsrte 1.155 1,155 1.636 Legal costs 1.373 1,373 396 Renl 10,257 10,257 12.3(10 Page 23
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 202S Analysis of expendi¢ur• by activittes Icontinuedl ACCtancY fees 7.498 7.498 5.420 Training 9C17 Sub5CriPtrons 1,133 1,133 932 BcK)kkeepng lees 5.235 5.235 5,470 R8¢witrnent 214 214 Bank charges 1.178 1.178 1,221 Totsl 2024 Page 24
AGE UK NORTH GRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 PAAR¢H 2025 Staff ¢os¢$ 2025 2024 Wages and sal8ri8s 315,132 314,623 ial se¢)Jrity cthts 18,926 15.537 ContributiL¥) to defined crmI?n p8n5)n %*mes 6,366 7,354 The average number of [onS ernploy8d by the Charity duriThJ the year was as fdlow5". 2025 2Q24 Average lull time equiva18nt staff No emF4oy8e received amountirwj lo rrK)r8 than £60,( Wi either year. Key rnanagemen¢ personnd r8muneralion arUftted to e36.56012024- £32,585) Tru$te¢s' remuneration and expenses During the year. no Tntstee5 recewl any remtsnerabon other benefits {2024- £NIL-J. Dvring the year ended 31 March 2025, no TnA5188 exp8nses have been Incur (2024- £NILJ. Page 25
AGÈ UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11. T8n9lble fix•d assots Motor Fixtures and vthicle5 fittings Office equlpment Total Cost or valuation Ai 1 N)ri12024 127.061 23.341 33,848 184.2SO Additio 39.705 39,705 At 31 K4arch 225 166,766 23,341 33.848 223.955 Oepreciatlo At 1 4)ri12024 94.529 19.272 25,367 139,168 Charge for Ihe year 16.359 1.020 2.121 19,500 At 31 Klarth 2025 110,888 20,292 27,488 158.668 Net book ue At 31 March 2025 At 31 klar¢h 2024 Page 26
AGE UK 140RTH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12. Debtor5 2025 2Q24 Duo within one year Trade debtCWS 806 2,663 Other ¢ebtors 1,774 3.35Q 3.721 9.196 13. Creditors: Amounts tslllng due within one year 2025 2024 Trdde creditors 10.783 lQ,990 Funds held 8S Custodian 10,000 Other taxatirm and sorial security 7.061 Accnjals and deferred inwme 3.322 10,682 l& Financlal Instruments 2025 2024 FinanGial as$Èt$ FwTrancial ass8ts rneasured at fair value Ihrough in(xJrne and ew8nditu 241.91& Page 27
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATE141ENTS FOR THE YEAR ENDED 31 MARCH 2025 15. Slat•m¢nt of funds Statement of funds- current year Balance at 31 Mar¢h 2025 8alon¢e at 1 Awil 2024 Transfers inloul Income Expenditu Unrestrfded funds General Funds 517 R¢$tri¢ted fund5 Mini Bus 14.027 44.095 {16.3591 139,7041 2.059 Care anL1 pVentIon 7.S67 40.000 123.95n 23,610 D#Jilal Indusion 8.002 30.225 113,9821 24.245 Infomiation adwc2 30.000 130,0001 29.596 144,320 184.2981 139,704} 49,914 Total of funds Page 28
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 statement of funds- priory8ar Balan¢e at 31 March 2024 Balance at 1 April 2023 Transfer5 inlout lrteome Expendlture Unrestricted funds General Funds 457 828 Restrlded fund5 Mini Bus 22.605 18.5781 14,027 Car8 and Pr8venlK)n 21.248 28.000 141.6811 7,567 Day ActieS 12.680 112,68Ql REACT 4563 {4.$631 0¥3ilal Indus 13.539 {5.5371 8,002 61,955 40.680 168.4761 14,5631 29.596 Total of fund5 Varu$ grants were r8ceived in er to fvnd and mafrnlain lh8 FLM)d bank. prowjing fo1 io th8 ILKal communities. Age UK grants for 5UPPOrt ofthe management. NYCC grant for extra supp¢)rt durift9 the wnter monlhs. NYCC grant for the fvndiry of a Community &Jpport offKe¥. CHIC funding for 5upportsng vulnerable people and preventi¥¥J IKtspital stays. Car support scheme s provide funding for volunr$ for assisting in transp in the comrnunty. Winter pressure fund for assistance due to cold wealher. React fund completed. The excess apwoved by Ihe lutKlerto be redassIf a5 unrestrKted. therefo transferred to 98neral fvnd. Page 29
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. Summary of funds Summary ot funds- current year Balance al 31 Mar¢h 2025 B8lan¢e at 1 Awl 2024 Tran51ers inlout In¢ome Expenditure General lund5 233.877 334.676 1444,517) 39.704 163.740 Restricted funds 29,596 144.320 1842981 139,7041 49.914 Summary of funds- prior year Balance at 31 Mah 2024 ancÈ at 1 April 2023 Transfers inlout Income Expenditure G8ner81 funds 293.800 393,342 1457.8281 4.563 233,877 Restricted funds 61.955 40,680 168.4761 14,5631 29,596 Page 30
AGE UK NORTH CRAVEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Analysis of nel assets between funds Anatysls of net assets between funds- current year Unrestricted Restricted funds nds 2025 2025 Total fund5 2025 Tangible fixed assets 65,287 65,287 Current Assets 112.558 49.914 162.472 Creditors due thIn one year 114.1051 114.1051 Total Anatysis ol net assets between fund5- prlor yeaT Unrestiycf8d funds Restsicted End(yent funds nds 2024 2024 To181 furtds 2024 2024 Tangible fixed asseis 31,055 14,027 45,Q82 Current assets 241.5&5 15,569 257.124 Creditors due wiihin one year (38.733) (38, 733) Totsl 18. Pension commitments At the year-end date Contributio payable ty th8 tharity to tt* pension fund amounted to £Nil 12024 £nill and are included in creditors. 19. Related paty transactions The Charity has not entered into any related party transactN)n during the year. nor a there any outstanding balances cymng beeefi related partw and the Charity ai 31 March 2025. Pa9e 31