Age UK Scarborough & District Report of the Trustees and Unaudited Financial Statements for the year ended 31 March 2021 Re£tered Company Numb¢r. 07758027 Registered Charity Number: 1143893 'A4IKOZ7D 0311212021 COMPANIES HOUSE A15
304
Ashby Berry Coulsons Chartered Accounlants Two Be10ve Crescent Scarborough
Age UK S¢rborough & Distri¢t Contents of the FinaDcial Stxtemenls for ¢be Year Ended 31 Mrcb 2021 Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report Ststsment of FIDI)th¢ial Activities BAlaDee Sbeet Cash Flow Ststement Notes to the Cash Trlow StAtement io Noles to the Financial Statements li
A2¢ UK S¢arborovgh & Distrirt Referettte AdmiDjStrative Details for the Year Ended 31 M2r¢h 2021 Trustees S G TTafford F Butters J Thotllas T Blund¢ll J Crowther I Poole Chief exeeutlve J A Maeey-H¢witt N Bradbury res]ed 4 July 2021 app)inted 5 July 2021 Company s¢¢r¢tary N Bradbury Registered office 39 Aberthen Walk Scarborough North Yorkshire YOII IBD Registered company number 07758027 (England Wales) Registered charity number 1143893 IndepeDdent examiner Ashby Beny Coulsons 2 Belgrave Crescent Scarborough North Yorkshire YOII IUB Bankers Yorkshire Bank 24 Huntriss Row ScartK)rough North Yorkshire YOII 2EG SDlicitors John P Martin Batth ChambeTS Albion Street Scarborough North Yorkshire YOII 2BT Page I
Age UK Scarborough & District (Regis¢ered number: 07758027) Report of tbe Truslees for the Year Ended 31 M*r¢h 2021 The truslees who are also dir¢ctOTS of the charity for the pu4)oses of the Companies Act 2006. psent their report with the financial statements of the charity for the year ended 31 March 2021. The tNstees have adopted the provisions of Accounting and Reporting by Charities". Siaiemeni of Recommended Practi¢¢ applicabl¢ to charities preparing their accounts in a¢cordance with the FiDan¢ial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019}. This report in¢ludes the directors. report required by company law. ObAectives and a¢tlvltles The objects of Age UK Scarborough & District a to promote Iht following pun)oses for the benefii of the public andlor the over SOS in and around the Scarborough and Ryedale DL5trict Council areas= preventing or reli¢ving the pctverty of older people advancing education preventing or relieving sickness, disease or suffering in older people (wh¢ther¢motional, rn¢lltal or physical) promoting equality and diversity a55iSting older 0P1¢ in need by re&8on of ill-healih. disability. financial hardship. s(Kial ¢x¢lusion or other disadvantage such other charitable purp)ses for ihe benefit of older people as the Trustees may from time to time decide, the outcome of this betng the promotion of the well-being of older people These objttts are cuttenily met through th¢ following aT¢as of a¢tivity'. Veterans TnfoTTllaiion and Advice- enabling veterans to make infornied ¢hoic¢5 and remain independent Befriendtng - to r¢duce lonelin¢ss and isolation {setvice ceased end of November 2019) A¢tiviry Clubs Teducing loneliness and i501ation. gaining new skJ"Ils, encouraging old on¢s, alleviating depression. encourag]ng wnobiliry Ex¢rci5e classes - increases mobility, assists with balance. prevents falls. en¢ourng¢s wellb¢ing Employability - h¢lping those aged over 50 to find employment and training. PTeventing povety and advancing education Social Prescribing- workn.tsg in partnership wilh other VCSE and the NHS for those aged over 18, assisting with ill-health. disability and financial hardship IT COUTses- advancing educaiion amongsr the oyer 50s Age UK Scarborough & District have around 60 active r¢gular volunieers, and I SO Covid-19 related volunteers and the trustees. We undustand that volunteer5 gift their time to help local people in need and we acknowledge with graiitude the continuing contribution of volunteers to lh¢ ¢harity. We calculate volunteers, titne as saYitLg funders at least £12.00 for every hour ih¢y work but more importantly they provide a priceless service to our benefieiaties. In compiling this report. the ISteeS have had due regard to guidance published by the Charity Commission on public benefit. The benefits to the charity's client group through the work we have undertaken via our vario services has been-. Improv¢d quality of lif¢ Improved ¢conomic wellbeing Accuraie up-lo-date infomialion tbat enables people to make infornied choices tncreased social coniact, reduced isolation Improved ivellbeing and activiry levels. reducing str¢ss l¢vels and worry A¢tiv¢ participatiou in ¢OllLmunity life Mainienance of independence and abiliry to continue living in own home Page 2
Age UK Scarborough & District (Registered number: 07758027) Report of the Tru$tees for the Year Ended 31 Mareh 2021 Achievement and performance Th¢ main aGhievetnent this year has been the amazing response rhat the charity and its volunteers made to the Covid crisis that dominated the financial year 2020121. We have bn allocatcd as the lead on th¢ Community Covid response in Scarborough, fijnded generously by North Yorkshire County Council. Over the year we worked with the local Mind Charity and Scarborough YMCA and totally changed what we were doing as a charity t r¢spond to the crisis. We piovided food parcrls, pre•cooked meals. did shopping and collected prescriptions for the vulnerdble. All of this work wouldn't have happened without the support of the local community and of our tireless volunteets. Our staff team as well came in when othets were At hotne on furlough 8Dd worked so hard io en5Ute Ihar rhe wjlnerable in our community got what they needed. As a charity we pay tribute to these people, who helped the community we serve so much during 8 dark penod in its history. Funding wa5 secured for a year-long Veterans InfOrntIon and Advice Service, tlu"s service alone helped support over 100 veteiatLS. Our intergenerational work conrinued wilh an exchange of letters between school children and older people. Our befriending project continued. de5pits the lack of fiuHlin& provith.ng a vital link with isolated older people in our communily. Due to the closure of our Community Hubs in S¢arborough for the majority of ihe year and our shops for much of it, our work plan was changed from what we originally envisaged. Extend Chair Based classes. were well atrended. with ihere being an extra group added in Sc3rborough and our Filey group becoming full. The ¢lass supported over 70 individuals throughout the year, helpillg not only with physical health, but with the reduction of isolation and ill mental hea]th. Health, Wellbeing #nd Employability helped 32 over 50$ find employment, a high percentage of these being long- temi unemployed, and 39 individuals to increase their confidence and reduce their social isolation. Age UK Scarborough and Dismci successfully gained the social prescribing contract acTOSS Scarborough. Filey and South Ryedale, alongside Scarborough, Whitby. RYa]e Mind and Advocacy Alliance. through the local Primary Care Networks (PCN). The service launcbed in April 2020 and immedialcly s¢1 to work in h¢lping GPS surg¢ri¢s ¢ontart and help shkelding patients. Our paid-for Power of Attorney service started off strong and is lookn.ng to d¢velop moving forward. We r¢start¢d our Advice and Infomhation Service and this has helped hundreds of people gei the benefits ihey are entiiled to. Our chief executive. Julie Macey-Hewilt. left with our best wishes in th¢ financial year and a new CEO, Netl Bradbury, has been appointed in 2021-22. We are moving fonvard as we hopefully emerge from the Covid restrictions with a fresh vigour to hclp the most vulnerable in society. having seen the impact of Covid on our Cotnmunities. Financial review The siaiement of financia] activities shows a sUlUS for the year of £130.055 (2020_. £135,641). Total reserves #mounted to £4C14.899 81 the year end (2020: £274,844). As shown in Note 18 to the a¢¢ounts, £164,369 related to restricted funds of which £12,225 were net currellt asseLS whilst ut)re5tricted ner current assets amounted to £228.862 with the balance invested in unrestricted fix¢d assets. Th¢ Charity's total income incre&ged from £488, 905 10 £614.525 and expelldifure increased proportionaiely. The in¢r¢as¢ was greaier than anlicipared. due to Ihe fjjnding provided by North Yorkshire County Council lo support Age UK Scarborough & Disiti¢t's Covid respons¢ wotk. Page 3
Age UK Scarborough & District (Registered number: 07758027) Report of the Trustees for the Year Ended 31 Marth 2021 Financial reew- continued The ¢harity ha5 a wholly owned subsidiary, Age UK Scarborough & District Trading Limited. This is a sole member company limited by guarantee. From l April 2019 it is being used io d¢liv¢r paid for services, which provide 5UPWrt to older people ill and around Scarborough & Districi and generate UllTestticted revenue for the parent charity ihrough th¢ cov¢nanting of profits_ The principle financial risks and uncertainties considered to relale PTirnarily to the ability of the ¢harity to a¢¢¢s5 funding for its activiU¢s and gelleiatt suffi¢iellt tsnrestricted income ro support its infrasttUeDJre. The irustees aim io manage these risks by the timely submi&sion of fjjnding bids and the identification of suitable income generdting activities in lin¢ with it5 g¢n¢rdl aims. Th¢ trust¢¢s considet that arj appropriate level of free reserves is £60,000. The additional reserves available ai 31 March 2021 have enabled the charity to maintain its activities while it continues to s¢ek new funding Streams #nd 11 continue io sllprt activities during 2021-22. Plans for future periods Funding is senlre for the continuation of ptojects in the short tem) and bids are being prepared to enable existing and new work to be undertaken over the next few y¢ars. A new Sttategic Plan for the period 2022-2027 is being developed, whieh is looking ai how to deliver both fijnded and paid for services to enable the fulfilment of the charity's objective5. Structurei governance 4nd managemenl Ag¢ UK Scarborough & District is a charitable company limited by guarantee, governed by its memorandum and articles of association. Age UK Scarborough & District is directed by a board of a minimum of thr¢¢ trust¢¢s, who ar¢ also directors of the company. Truste¢s are ¢le¢ied at the atmual general meetins. Addilional tsusiees maybe co-opied during the year. provided the number of co-opted board memb¢rs d¢Rs not ex¢eed on¢ third of the numbeT of ¢l¢¢ted members. Trusiee$ are recruited from local people who have an inierest in the charity. Potential tnJ5tees are invited io attend rhree tNstee meetings a5 a probarionary period. New trustees e1ve a welcome and induction pack and all trustees are ertliiled to attend external Trnsree iraining. The charity works with a wid¢ range of local and regional bodies. together with Age UK nationally. The regular reports rec¢iv¢d al commilt¢¢ me¢tings ¢nable the tTU5tees to monitor Major risks to which the charity is ¢xpos¢d so that necessary steps can be iaken to manage those risks. Statemeni of compliauce with prevailing law$ alld regulations The financial statements have been prepared in accordance with the accounting policie5 set out in notes to the ac¢oiints and Comply with the charlS goveming document, the Charities Aci 2011 and Accounttng and Reporting by Chariiies.. Staiemeni of Recommended Practice applicable to charities preparing their accounts in accordance with th¢ Financial ReFrf)rting Standard applicable in the UK and Republic of Itlland published in October 2019. This report has been prepared in accordance with the special provisioDS of Part 15 of the Companies Act 2006 r¢latÈng to Stnall ¢ornpan?es. Approved by order of the board of ttS on l Decemb¢r 2021 and sign¢d on its b¢half by.. S G Trafford- Trnstee Page 4
Independent Examiner's Report to the Trustees of Age UK S¢arborough & Dl$lri¢t (Regi$ttred thumber". 07758027) Independent ex*miher's report to the trn$tees of Age UK Scarborough & District ('the Company,) I report to the charity ttustees on my examination of ihe accounts of the Company for th¢ y¢ar ¢nd 31 March2021. Responsibtlities and basis of report As the charity's hustees of the Company {and also its directors for the purposes of company law} you are responsible for the prepardtion of th¢ accounts in A¢¢ord with the requirements of the Companies Act 26 {'the 2006 Act,) Having satisfied myself that the accounts of (he Company are not iequired io be audited uThdei Part 16 of the 2006 A¢t alld ar¢ ¢ligibl¢ f(Trr ind¢p¢nd¢Dt ¢xatnination, I report in Tespect of my examination of your charity's accounts as carried out under seciion 145 of tbe Charities Aci 2011 {'the 2011 Aci.). In carrying out my examination I hkv¢ followed the Directions given by th¢ ChaTity Commission under Section 145(5) {b} of the 2011 Act. Independent examiner's statement Since your charitys gross income exceeded £250.IKIO YOUT examiner must be a member of a listed body. I can confimi that l am qualified to ulldertake the examination because l am a registered member of ACCA which Is on¢ of th¢ list¢d bodi. I have complet¢d examination. I nfIrM that no matters hav¢ ¢ome lo my allention in connection with the exaniination giving me cause lo believe.. accounting records were not kepl in respect of the Company as required by section 386 of the 21)06 Act- or the accounts do not aecord with those records. or the accounts do not comply with the ac¢ouniing r¢quirements of section 396 of the 2006 Act other than any requirement tbat the accounts give a trne and fair view which is not a matter considered as part of an independent exominaiion. or the accounis have nof been prepaTed in ac¢ordao¢e with tbe methods 8nd principles of the Ststement of Recomtnend¢d Practice for accounting and reporting by charities (applicable to chariries preparing their accounts in accordance with the Financial Reporting Stsndard applicable in Ibe UKand Republie of Ireland {FRS 102)). I have no concerns and have cotn¢ across no oth¢r matt¢rs in ¢QDn¢ction with the examination to which attention should be drawn in this report in order to enable 3 proper understanding of the accounts to be reached. Anna Wiffen FCCA ACCA Ashby Berry Coulsorys 2 Belgrave Crescent Scarborough North Yorkshi YOII IUB Date.. l De¢¢mbei 2021 Page 5
Age UK Scarborough & District Statement of Fits*neial Activities ncorporating an Income and Expendilure Account) for the Year Ended 31 March 2021 2021 Total fund5 2020 Total fund$ Unrestrirted Restricted fund fund Noles Ineome and endowments from Donations and legacies 376,043 61,120 437,163 314,997 Charitable activities Cor¢ a¢tiviti¢s 14.594 102,156 116.750 34,507 Other trJding 8¢tiviti¢s Investment incorne Other income 23,293 23293 683 130,952 4.349 Total 451349 163276 614,525 488,905 Expenditure on Raising funds Other trading activities 111439 9A628 96.628 111,439 Charitable activities Cole activilies 194,664 193,178 387,842 241,825 Tot#1 291292 J93.178 484.470 353.264 NET INCOIVIEI(EXPENDITURE) 159957 (29,902) 130,055 135.641 Re¢oncili#tion of fund5 Total funds brought forward 80573 194371 274.844 139,203 Total fund$ earrled forward 240.530 J64J69 274 844 The noies fomi part of these finattcial statemen Page 6
Age UK Sc*rborougb & Dislri¢t IRegi$tered nllmber: 07758027) Balante Shttt 31 Mgreh 2021 2021 2020 NDte5 Flxed assets Tangible assets 14 163.812 180.412 Current assets Debtors Cash at bank and in band 15 20,877 279.938 24,839 94,729 300.815 119,568 Creditors Amounts falling due within one year 16 (59,728) (25,136) Net ¢UTrent a$$et5 241087 Total assets less current liabilities 41H,899 274,844 NET ASSETS 404,899 274,844 Funds Unrestricted funds Restricted funds 19 240,530 80,573 194 271 Total funds 41M.899 274,844 The charitable company is entitled to exemption from audit under Section 477 of ihe Companies Act 2006 for the year ended 31 March 2021. The metnbers have not rcquircd the company to obtain an audit of its fiDancial statemcnts for the year end¢d 31 March 2021 in accordance with Section 476 of the Companies Act 2006. The Irustees acknowledge their responsibilities for (a) ensuring ihai the charitable company keeps accounting records that comply with Sectio4 386 and 387 of the Companies Act 2006 and (b) preparing financial siaiemenis which give a (rne and fair view of the sthte of affairs of the charitable ompany as at th¢ end of each financial ycar and of its surplus or deficit for each financial year in ac¢ordance wilh ihe r¢quir¢rnents of Sections 394 and 395 and whi¢h OtheIst Comply with th¢ r¢qiiir¢ments of the Companies Act 2(N)6 relating to financial statements, so far as applicable to the charilable colnpany. Th¢ noles foTm part of the5¢ fwancial statements Page 7 continued...
Age UK Scarborougb & District IRegisteted thber: 07758027) BglaDce Sheet- eontinued 31 March 2021 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subjext to the srnall cornpanies regim¢. The finan¢ial stat¢ments were apptoved by th¢ Board of Trustees and authorised for issue on l December 2021 and were Sied on its beha]f by: S G Trafford- Trustee Th¢ noies forni part of ihese financial stalements Page 8
Age UK Searborough & District C¥$h FIOTF Statement for the Year Ended 31 March 2021 2021 2020 Notes Cash lloivs from operating aeiivities Cash generated from operdts'ons 1982S9 128.842 Net cash provided by operating activities 198,259 128,842 Cash flow$ from investlng aetivities Purchase of tangible fixed assets Sale of iangible fixed asseis Interesi received (ISJ83) 1.650 683 (199,816) Nei used in investing activities 195.467) Change in tash and txsh equivalents i the reporting period Cash and cash equivalents #t the beginning of the reporting periDd 185209 (66,625) 161354 Cash and cash equ¢valents at ¢he end of the TepoTting period 279.938 94.729 The not¢s forni part of these financial stsiements Page 9
Ag¢ UK Scarborough & Dislrl¢t Notes to the Casb Flow Statement for the Year Ended 31 March 2021 Reeonf iliation of net Income to net cash flow from operating activities 2021 2020. Net income for the reporting perlod (as per the Sttement of Finncial Attivilies} Adjustments for: Depreciaiion charges (Profitllloss on disposal of fixed assets tnierest re¢eived D¢cr¢ase in debtors tncreasel{decrease) in creditors 130,055 135.641 31,985 (1,650) (683) 3,960 21,579 894 (4.349) 336 Net cash provided by operations 198,259 128.842 Analysis of changes in net futtds At 1.4.20 Ca$h (low At 31.3.21 Net cash Cash ai bank and in hand 185,209 279 938 94.729 185 209 279 938 Total 94,729 185,209 279,938 The notes fom part of these fiuon¢i#l siatem¢nts Page 10
Age UK Scarborough & District Notes to the Financial Statements for th¢ YeaT Ended 31 March 2021 ACCOting polieies General infomation Age UK Scarborough & District is a charitable private company limited by guarantee in England I Wale5. In th¢ ¢veDt of the charity Ing wound up, the liability itL r¢spt of the guaraDt¢e is liLted to £1 per member of th¢ cbarity. The address of th¢ reg15tered office is given in ihe charity inforniaiion on page l of these financial siaierneDlS. The nanwe of ihe chariry's operations and ptincipal artivities are io provide support and advice to elderly. Basis of prep*riDg the finaneial statements The charfftty constiDJies a public benefii eniity as defined by FRS 102. The financial statements have been prepared in accoidance with Accounting and R¢porting by Charitles: Ststem¢nt of Recommended PTactice applicabl¢ to ¢haritie5 preparing their accounts in accordance with the Financial Reporting Siandard applicable in rhe UK and Republic of Ireland (FRS 102) (effective l January 20191, the FinAncial Reporting Standard applicable in th¢ Unired Kingdorn and Republic of Ireland (FRS 102), the Charities Aci 2011, the Companies Act 2006 and UK Generally Accepl¢d Practice. The charity and its subsidiary company me£t the criteria for a small group uAler Section 383 of the Compatlies Act 2006 and the aggregate gross income of the group fa115 below £ I million. Accordingly. the charity has not produced ¢onsolidated accounts. Details of th¢ subsidiary, its r¢5ults foi th¢ year and of its assets and liabilities at the year end are set out in Note 13. The financial statemenls aTe pr¢par¢d on a going eoncem basis und¢r the historical c05t convention, modified to IDclude certain items at fair value. The financial siaiements are presented in sterling whi¢h 1$ the functional currency of the ehariry and rowided io the nearest £. Aeeounting policies The significant accounting poli¢i¢s applied ID the PTeparatiOD of these financial slatements are set out below. These policies have bttn consistently applied io all years pr¢senied unless otherwis¢ stated. Judgements and key sources of estimation uncertainty The trust¢es consider that no judgements, apart frtsTn thos¢ involving estimates. have been made in the proce55 of applying the abov¢ a¢counling polici¢5 which have had a significant eff¢ct on amounts retognised in the financial statements. The trustees consider that no key assumptions concerning the future and other k¢y source5 of ¢stimation un¢¢rtainty at the reporting date hav¢ b¢en made which have a signifi¢ant risk of causing a ttlaterial adjustment to the carrying amounts of assets and liabilities with]"ll the next fhllan¢i#l year. FUd5 Unrestricted funds are available for use at the discretion of the tnJste¢s in fvrthetxnce of the genernl objectives of the charity and which have not been designated for other purpses. Designated funds comprise unresrricred funds thai have been set asidc by the trustees for particular purposes. The aim and use of each designated fund 15 set out in ihe notes lo the financial statements. Page 11 continued...
Age UK Scarborougb & Di5trfiet
IYo¢es to the Financial St*tements- contitiued
foT the Year Ended 31 March 2021
A¢e•unting policies- continued
Funds- eontimued
Restricted funds are fvnds which are to b¢ used in accordance with specific restrictions imposed by donors
or which bave been raised by ihe charity for panicular PUTposes. Tbe cost of raising and adtDilliStering such
funds are charged against the specific fund. The aitD and use of each restricted fuDd 15 Set out in th¢ notes
io th¢ financial statements.
Income
Lncome ts recognised when the chan.ty has eniitlement to the funds. any perforniance conditions attach¢d
to the ite($) of income have been meL li is probable that the inwme will be received and the amount can
be measured reliably.
Income from gov¢rntnent and oth¢r grathts. whether '¢apitsl' grants or 'revenu¢' grants, is recognised at
fair value when the charity has enritlement to the funds. any perforniance condiiioD5 a¢thched to the gtattts
have been met, it is probable ihai th¢ in¢ome WAII be t¢¢eived and the atnount can be m¢¥sured reliably. If
entitl¢mtnt 15 not mer then th¢5e amounts ar¢ d¢frrred.
For legacies, entitlement is taken as the earlier of the date on which either.. the charity is aware that probate
has been grante
Age UK Scarborough & Distrlct Iyotes to the Financial Statements- eontinued for the Year Ended 31 Mrch 2021 Accounting policles - contlnued Interest receiv3ble Intercst on funds h¢ld on deposit 15 included when Teceivable and the amount can be me&sured reliably by the chariry. this is nornially upon notification of the intetesi paid or payable by tbe Bank. Expenditure Liabilities are re¢ognised &$ expendiDJre &$ soon &8 there is x legal or constTuclive obligation comTnitting the charity to that expendilure. it is probable that settlemeDi will be required and ihe amouni of the obligaiion can be measured reliably. All exp¢ndilure is Jccounted for on an accDJals basis. All expenses. including support costs and govemance costs. are allocated or aprtIOned io ihe appli¢able expenditure headings in the statetnenl of fm2n¢ikl activilies. Expendittue on charitable a¢tivities includ¢s th¢ ¢osts of a¢tivities und¢rtak¢n to further th¢ purposes of the charity and their a5S0Ciated support 515. Support costs are those functions thai &8SiSt the work of the charity but do not directly und¢rtake charitable a¢tiVLtics. Support Costs include administralive and gov¢rnance costs. Governance costs comprise all costs involving the public accouniability of ihe charity and its compliance with regulation and good ptactice. Irreeowerble VAT trre¢overable VAT is char8ed as a cost againsi ihe activity for which the expenditrjre was incurred. Tangible fixed assets Fixed assets are capiralised ai cost and are depreciated oveT their estimated u5efiJl ecoDomic lives on a straight line basis at the following annual rate5. Leasehold property Fixtures, fitting5 and equipment Motor vehicles Computer eguipmenl - over the tern) of ihe lease l(V/(* straight line or over the life of the a$Slated grani 25 /ty Straight line 250/0 Strdight line Debtors and creditors receivablelpayable Debtors and creditor5 Wlth no stated interest tale and receivable or payable within one year are r¢coided at transaction price. Any losses 8Tising from impairnient ate r¢¢owsed in ¢xpendiwr¢. ImpaiTment Assets not m¢asured at fair value reviewed for any indication tha¢ the asset may be impaired at each balance sheet dale. If such indication exists, the recoverable atnouni of the asset. or the asset's cash g¢neTating unit. is estimated and compared to rhe carying amount. Where the carrying amount exceeds its recoverable amouDt. an impairfftent loss is recognised in profit or loss unle55 th¢ asset is caryi¢d at a revalued a]nount where th¢ impairtn¢nt loss is a revaluation decrea5¢. Page 13 ¢ontinued...
Age UK Scarborougb & Di$trirt Notes to the FID*ncial Statements- continued for the Year Ended 31 Mgreh 2021 Accounting policies- continued Lease5 Rentals payable under opeTating leas¢s we chaTged to the SOFA on a straight line basis over the period of the lease. Employee btTrefJts When employees have rendered sel¢e io the chariry. short-temietnploye¢ benefits io whieh the ¢mploye¢s ai¢ ¢ntitl¢d are recognis¢d at the undiscounted amount expecied io be paid in exchange foi that setvi¢e. The ch&ity contributes to a defined Contribution workplace pension plan for the benefii of lis employees. Contributions are charged to the staiemeni of fancIal aciivities in the period io which they r¢lat¢. Termination payments ar¢ recognised as a liabAlity and an experLse when the chariry is Committ io temiinaie rhe employment of an employee. Taxation The charity is exempt from corpordtion tax on its charitablc activiti¢S. Going concern The financial statements hav¢ b¢en prepared ona goingconcern basis as the trustees believe that nomaterial uncertainties exist. The tNstees have reviewed ihe likely effects of ihe COVtD-19 pandemic on the charity's finances. They expect that the income received by the Charity going forwaTd, togethu wilh its existing r¢s¢rY¢s, will be suffici¢nt to enable it to coniinu¢ as a going concern for a period of at least 12 months from the dale of signing of these fu)ala1 statements. Donations and legaeles 2021 2020 Donatiolls Legacies The Henry Smiih Charity Health & W¢llb¢ing Veieran Infortllaiion & Advicej Support Other grants Age UK England 39,252 10,634 2.000 17.867 45,456 33,000 183,421 22.619 31.845 22,400 291,928 437 163 314997 £61,120 {2020.. £285.664) of the above inwrn¢ was attributabl¢ to r¢stTiCted and £376,043 (2020- £29,333} was attributable to unre5trictcd fund5. Included in other grants is £164.628 from Covid-19 govemment support grants. Th¢r¢ were no unfulfilled conditions or other contiogencies attach8 to donalioD5 or grants recognised ill income for the year ended 31 March 2021. Page l4 continued...
Age UK S¢arborough & Distri¢t Notes to the FiDan¢ial Statements- c•ntiDued for the Year Ended 31 March 2(J21 Other trading aetivities 2021 2020 Fundrnising Shop income 324 254 130698 23.293 130952 All the above income for ihe current and preceding year was attributable to unrestricted nds. Ithvestment income 2021 2020 Deposii account int¢Test In¢ome frotn trading subsidiary 48 635 404 683 4.349 All the above Iome for the curreni and pC¢ding year was attnffjutabl¢ to unrestri¢t¢d fid$. Income from charit*ble •ctivities 2021 2020 Activity COT¢ ¥tivities Contr#¢ts Other income from chariiable activilies l16,656 28,104 Core aaivities 94 6,403 116 750 £102.156 {2020: £16.299) of the above income was attributable to restri¢ted and £14.594 (2020.. £18.208 was attributable to UnTtr[¢t¢d funds. Ther¢ w¢re no unfulfillcd conditions or other contingencie5 attaching to incom¢ ¢1Yed from charitable activities for the year ended 31 March 2021. Page 15 continued...
A2¢ UK S¢rborough & Di$tritt Notes to the Flnncial Statenbetsts- continued for the Year Ended 31 March 2021 Other income 2021 2020 Gain on sal¢ of tangible fixed &ssets Rental income Coronavirus Job Retention Scheme 1,650 4.800 4,100 All th¢ #bov¢ inwme for the current and pr¢¢¢ding year w&$ attributsbl¢ to unrestricted fijnds. Charitable a¢tivitles eost$ Support costs {$ee note 8) Dire¢t Costs Totals Cole tIVItieS 362 125 25,717 387.842 Comparativcs foT charitable activities costs Cor¢ tiVItieS 216 837 241.825 £193,178 (2020.. £126,546) of the above ¢05ts %ver¢ attributabl¢ to restricted funds and £194.664 {2020.. £115,279) of the alx)Ye costs were attributable to unresrricred fijnds. Support costs Gov¢rnaD¢¢ costs Management Totals Core activities 25,717 Page 16 ¢ontinu¢d..-
Age UK Scarborough & District Note$ to the FiDancSal Statem¢nts- tontinued for the Year Ended 31 March 2021 Support costs- continued Comp*rative$ foT SUPPOrt eosts Governan¢¢ Costs Management Total Core activities 21 Support costs. in¢luded in the al)ove, are as follows.. Governance costs 2021 Core activities 2020 Core attivitie$ Independent ex8minerfs remuneration Independtnt examiner's remuneration 2021 2020 Ind¢p¢nd¢nt ¢xaminalion of the financial statements 3,600 Support costs. inClded in the above. are as follows= Management 2021 Core aetivities 2020 Total activities Wag¢s Software cosis etc Professional & registration fees 20,200 19,545 1,119 724 22,117 2JJ88 Page 17 continued...
Age UK Scarborougb & District Notes to the Fin3ncb¥Jl Statements- Continued foT the Year Endtd 31 M*Tch 2021 Net intomel(expenditure) Nei in¢om¢l(¢xpendirure) is slated after Chargin(credIting)= 2021 2020 Auditols retnuneralion Depreciation - owned assets Hire of plani and machinery Oiher operaiitlg leases Surplu51{deficit) on disP05al of fixed w¢ts 3,600 31.983 5,227 611,005 1.650) 3.600 21,579 3,840 61,456 894 io. Trustees, remuneration and benefits No remuneration was paid io any of thc It5 (2020.. £nil). Tru5tees' exp¢o$¢s No trustee had any expenses reimbursed (2020.. £nil). ii. Stair costs 2021 202D Wages and salaries sla1 security costs Other pension costs 214.834 11,252 195,292 10.549 229 202 208 980 The av¢rage mouihly nurnr of employees during the year WAS as follows.. 2021 2020 Full Time Part lime 12 13 No employees received emolum¢nlS Èn exces$ of £60.0(X). The full time equivalent number of staff at 31 March 2021 was 10.67 (2020 11.05). The iotal remuneraiion of key managemenr sonnel arnount¢d to £50,259 {2020.. £50,498). In addition to paid staff, volunteers are crucial to delivering services and keeping the charity running. Page 18 continu¢d..
Age UK S¢rborougb & District Notes to the Financial Statements- continued for the Year Ended 31 March 2021 ii. Staff costs- ¢ontinued The liability and expense relating to the ernp]oyeS costs of the defined contribution workplace pension scheme are allocated between restricted and unrestricted funds in line with the thnding of the relevant staff members. 12. Comparalives for the $ttetDent of financial activitie5 iJnre51ricted Restricted Endowment fund fund fund Total funds Income and eDdowments from Donaiions and legacies 29,333 285.664 314.997 Charilable activities Core activiti¢s 18,208 16.299 34,507 Oth¢r irading activitie5 Investment income Oth¢r income 130.952 4.349 4.11)0 130,952 4,349 4,100 Total 186,942 301.963 488.905 Expenditure on Raising funds Other irading actlVlli&s 111.439 111439 111.439 111.439 Charitable activAtles Core activities 115279 126,546 241,825 Tolal 226,718 126,546 353,264 NET INCOMEI(EXPENDITURE} (39,776) 175.417 135,641 Reconciliation of funds Total funds brought forward 120.349 18.854 139,203 Total funds carried forward 194 271 PAEe 19 ¢ontinued...
Age UK ScArborough & District Notes to the FiDaDcial Statements- eotttlDued for the Year Ended 31 March 2021 13. Group structure The group consists of the parent charity. Age UK Scarborough & Dtsttict, together with its subsidiary trading company Age UK Scarborough & District Ltd {Registered number.. 03907454), which is a sole member company limited by guarantee and incorporated in England. The ttading subsidiary provided some paid for services to older people in and around Scarborough & Di5thct in the year end¢d 31 March 2021. SumJnry of trading results 2021 2020 Tot¥1 in¢ome Total expenditure 3JOO {2,894) 16.315 (11,061) Net {deficitysurplus for the year before donating to the clwity 406 5,254 Covenanied donation io Age UK Scaiborough & District (035) (3.945) Net (deficitysurplus for the year after donation to the parent charity (229) (1.309) Taxatlon 43 (208) Retained surplus 937 1.123 The assets and liabiliries of Age UK ScartKrough & District Trading Ltd were= Assets Liabilities 9,673 8,736 9,422 8.299 Surplus of fund5 937 1.123 Page 20 continued...
Age UK Surbor(tyu¥h & Di$tri¢t Notes to the FiDaDcial Statements- continued for the Year Ended 31 March 2021 14. Tangible red assets Improvements io leasehold property Fixtures, ritting5 and equipment Motor vehicles Computer equipment Tot81s Cost At l April 2020 Additions Disposals 19S.999 3,488 3J52 8,860 7.600 8,724 4,431 217,071 15.383 &860) At 31 March 2021 7,600 223 $94 Depreclatifrn At l April 2020 Charge for year Eliminated on diSFN)sal 21,000 28,0110 1.662 8.860 1,740 5,137 I58 36,659 31.983 8,860) At 31 March 2021 49 1)00 7 Net book value At 31 Mar¢h 2021 146,999 4.493 5.860 163 812 At 31 March 2020 3,587 180,412 15. Debtors: amounts fauing due within one year 2021 2020 Amounts ow¢d by group und¢rtakin85 Other debtors Prepaym¢nts 6,730 10,483 7,150 7,201 Pa8e21 continued...
Age UK Scarborough & DA$ttSet Notes to the Financi StaleRDents- Continued for the Year Ended 31 March 2021 16. Creditors: amounts falling due within one year 2021 2020 Trade creditots Social security and other iaxes Oiher creditors Deferred incorne Accrued expenses 1,302 4J25 1.033 47,104 2,663 3,272 16,500 17. Ikasing agreement$ Minimum lease payments under t)00-¢anc¢llabl¢ operaiing le&ses fall thie as follows.. 2021 2020 Wirhin one year Between one and five years In more than five years 43,755 152,5211 19J15 65.547 233.271 111883 410701 18. Analysi5 of Det assets between funds 2021 Total funds 2020 Total fund$ Unrestricted Restricted (n furtd Fixed assets Current assets Current liabilities 11,668 255,208 26J46 152,144 45.607 33 163,812 300,81S 180,4I2 119.568 25 136) 240.530 164J69 404.899 274,844 Comparatives for analysis of net ass$ between Unwtrictrd nd Restricted fi]nd Total funds Tangible fixed assets Current assets CuTr¢nt liabilities 3.914 91,296 14.637) 176,498 28.272 180.412 119.568 25.136) 80.573 194271 274,844 Page 22 continued...
Age UK Scarborough & District Notes to the Financial Stat¢m¢nts- ¢onliDued for the Year Ended 31 Mar¢h 2021 19. Movement in funds At l April Incoming Resources 2020 resources expended At 31 March 2021 Unrestrieted funds G¢n¢ral fund 240 530 Restricted funds Healih and Wellbeing Veteran Support Social Prescribing Service Manag¢r Aberdeen Walk lefu]Shment Cloth Works Van 10,753 31,845 22.400 102,156 134,950) {21,086) (106,953) (1,753) (27.291) .145) 7,648 1,314 3,141 122 148,289 3.85S 7.938 175,580 163 193.178 194.271 76 164369 Compaiai?ves for Tnovcment in funds At l April Incomin% Resourees 2019 resources expended At 31 M¥rch 2020 ljttrestricted fund$ G¢neral fund 120.349 186 942 226 718) Re$tri¢led fund5 Befriending Big Lottery Digital EPAD IntCTgcnerational/Penpal scheme Health and Wellb¢ing Veteran Infom)aiion & Advice Social Prescnl)iDg Aberdeen Walk rerbishmCnt 17,867 195 {17,867) (6,160) (5,193) (34.703) (33,000) (8.l66) 5.965 5,193 45.456 33.000 16,104 10,753 7,938 175580 301963 126,546 194.271 20. Related party dlstlosures There were no related paty transactions for the yur ended 31 March 2021. Page 23 continued...