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 Be1￿0ve Crescent
Scarborough

Age UK S¢*rborough & Distri¢t
Contents of the FinaDcial Stxtemenls
for ¢be Year Ended 31 M*rcb 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. p￿sent 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 I￿SteeS 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$tees
for the Year Ended 31 Mareh 2021
Achievement and performance
Th¢ main aGhievetnent this year has been the amazing response rhat the charity and its volunteers made to the
Covid crisis that dominated the financial year 2020121. We have b￿n allocatcd as the lead on th¢ Community
Covid response in Scarborough, fijnded generously by North Yorkshire County Council. Over the year we worked
with the local Mind Charity and Scarborough YMCA and totally changed what we were doing as a charity t
r¢spond to the crisis. We piovided food parcrls, pre•cooked meals. did shopping and collected prescriptions for
the vulnerdble.
All of this work wouldn't have happened without the support of the local community and of our tireless volunteets.
Our staff team as well came in when othets were At hotne on furlough 8Dd worked so hard io en5Ute Ihar rhe
wjlnerable in our community got what they needed. As a charity we pay tribute to these people, who helped the
community we serve so much during 8 dark penod in its history.
Funding wa5 secured for a year-long Veterans InfOrn￿tIon and Advice Service, tlu"s service alone helped support
over 100 veteiatLS. Our intergenerational work conrinued wilh an exchange of letters between school children and
older people.
Our befriending project continued. de5pits the lack of fiuHlin& provith.ng a vital link with isolated older people in
our communily.
Due to the closure of our Community Hubs in S¢arborough for the majority of ihe year and our shops for much of
it, our work plan was changed from what we originally envisaged.
Extend Chair Based classes. were well atrended. with ihere being an extra group added in Sc3rborough and
our Filey group becoming full. The ¢lass supported over 70 individuals throughout the year, helpillg not only with
physical health, but with the reduction of isolation and ill mental hea]th.
Health, Wellbeing #nd Employability helped 32 over 50$ 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. RY￿a]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 sU￿lUS 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 re￿ew- 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 sllp￿rt 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 charl￿S 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 t￿￿t￿S 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 2￿6
{'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 Sectio￿4 386 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 Othe￿Ist 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 th￿￿ber: 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 Si￿ed 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 St*tement of
Fin*ncial 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
ACCO￿￿ting 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¢sp￿t of the guaraDt¢e is li￿Lted 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.
FU￿d5
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<L the estat¢ has been finalis¢d and notificathon has been made by the execuior(s) to the
Ttust that a distribution will be made. OT when a disttibution is received from the estate. Receipt of a legacy,
in whole or in part, ig ortly considered probable when the amount can be measured reliably and the charity
has been notifi¢d of the executor'5 intention to make a distribution. Wbere l¢gaci¢s have been nolifjed to
the cbarity. or the clwity is aware of Ibe granting of probate. and the criteria fol income iecognition have
nor been mei, then the legacy is a tr¢aied as a coniit)gent asset aod dis¢losed if material.
Income received in advance of ihe provision of specified services is deferred until the crit¢ria for incom¢
rxognition are rn¢t.
Cifts in kind donated for resale
It is impracticable to fair value gifrs in kind donated for resale due to the volume of low value items so they
are not recognised in the financial Sta￿Ments until they are sold. This income is recognised withln 'ltkcome
from other trading a¢tiVLties'.
Donated serviees and facilities
Donated professional services and donated facilities are ￿COgniSed as income when the charity has control
over th¢ item. any conditions associated with the donated item have been met. the receipt of economi
benefit from the us¢ by the ¢lLarity of the item is probable and that economic benefit can be measured
reliably.
No arnount is included in th¢ financial stal¢m¢nts for volunteer time in line with the SORP IFRS 102).
On receipt, donated professional services and donated facilities are recogllised on the basis Of thc fair value
of the gift to the charity which is the amouni ihe clthrity would have be¢n willing to pay io obtain services
or facilities of ¢quivalent Konomic benefit on the open Ma￿¢1,. a corresw>nding amount is then iecognis
in expenditure in the period of receipt_
Page 12
continued...

Age UK Scarborough & Distrlct
Iyotes to the Financial Statements- eontinued
for the Year Ended 31 M*rch 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 ap￿rtIOned 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.
Irreeower*ble 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$S￿lated 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 se￿l¢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 f￿ancIal 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)a￿la1 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 attach￿8 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 I￿ome for the curreni and p￿C¢ding year was attnffjutabl¢ to unrestri¢t¢d fi￿d$.
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 UnT￿tr[¢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$tritt
Notes to the Fln*ncial Statenbetsts- continued
for the Year Ended 31 March 2021
Other income
2021
2020
Gain on sal¢ of tangible fixed &ssets
Rental income
Coronavirus Job Retention Scheme
1,650
4.800
4,100
All th¢ #bov¢ inwme for the current and pr¢¢¢ding year w&$ 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. inCl￿ded 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 I￿￿t￿5 (2020.. £nil).
Tru5tees' exp¢o$¢s
No trustee had any expenses reimbursed (2020.. £nil).
ii.
Stair costs
2021
202D
Wages and salaries
s￿la1 security costs
Other pension costs
214.834
11,252
195,292
10.549
229 202
208 980
The av¢rage mouihly nurn￿r of employees during the year WAS as follows..
2021
2020
Full Time
Part lime
12
13
No employees received emolum¢nlS Èn exces$ 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]oye￿S 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 $t*tetDent 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.
SumJn*ry 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 ScartK*rough & 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 r￿ed 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
I￿58
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 re￿rbishmCnt
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...