COMPANY NUMBER: 7800233
CHARITY REGISTERED NUMBER:1148958
AGE CONCERN ORPINGTON AND DISTRICT TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
KEMPTON EMSDEN & CO.
CHARTERED ACCOUNTANTS 34 NAPIER ROAD BROMLEY KENT BR2 9JA
AGE CONCERN ORPINGTON AND DISTRICT
LEGAL AND ADMINISTRATIVE INFORMATION
| Company Number: | 7800233 |
|---|---|
| Registered Charity Number: | 1148958 |
| Chair: | Ms C.M. Bentley |
| Treasurer: | Mr B.J. Tanner |
| Directors and Trustees: | Ms C.M. Bentley |
| Ms G. Clark | |
| Ms M.J. Eardley | |
| Mr K. Evans - resigned 15.6.2025 | |
| Mrs L. Price | |
| Mr B.J. Tanner | |
| Ms L. Claridge - resigned 14.10.2024 | |
| Mr B. Vasandani - resigned 12.8.2025 | |
| Mr A.R. Brooks - appointed 31.7.2025 | |
| Mrs M.T. Martin - appointed 31.7.2025 | |
| Mr C Moran - appointed 31.7.2025 | |
| Registered Office: | The Saxon Centre, |
| Lych Gate Road, | |
| Orpington, | |
| Kent. | |
| BR6 0TJ | |
| Accountants: | Kempton Emsden & Co. |
| Chartered Accountants | |
| 34 Napier Road | |
| Bromley | |
| Kent | |
| BR2 9JA | |
| Bankers: | Lloyds Bank PLC, |
| High Street, | |
| Orpington, | |
| Kent, | |
| BR6 0LJ | |
| Santander UK PLC, | |
| High Street, | |
| Orpington, | |
| Kent, | |
| BR6 0NP |
AGE CONCERN ORPINGTON AND DISTRICT
FOR THE YEAR ENDED 31 MARCH 2025
CONTENTS
| Page | |
|---|---|
| Charity Trustees' Report | 1 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Schedule of Funds | 8 |
| Balance Sheet | 9 |
| Notes | 10 |
| Income and Expenditure Account | 16 |
AGE CONCERN ORPINGTON AND DISTRICT
TRUSTEES' ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their report and the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS102) in preparing the annual report and financial statements of the charity.
Chair’s Report
Overall this financial year has been much more positive than the last.
The day care service continues to be valued and we are grateful to our outstanding team of staff and volunteers who work hard to ensure that service users enjoy their time at the centre. I also thank the Trustees who have once again provided substantial support and advice to ensure that the charity and day care service can continue and progress.
Proposals by our landlord in October 2024, for the day care centre to move to a newly refurbished and extended building, will avoid the need to close or relocate the existing centre whilst works are ongoing and thus help to minimise impact on users. The new facility is not far from the existing centre and the project team are consulting staff and trustees to ensure that the resulting facility is able to replicate and effectively deliver day care services. Although still in a holding pattern, we can look forward optimistically in making plans for the future of the charity and what we do.
Structure, Governance and Management
Governing document
Age Concern Orpington and District is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 6 October 2011 It is a charity, registered with the Charity Commission on 14 September 2012. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.
Organisation
The board of trustees administers the charity and normally meets every 1-2 months to consider items relating to the aims and objectives of the charity and to address issues or items brought to its attention by the Centre Manager, board members or other groups or individuals, as appropriate. In addition to the Chair of Trustees, a member holds the position of Treasurer. The board may appoint special or standing committees as required.
The Day Centre Manager is employed by the charity to manage the day-to-day running of the Saxon Day Centre and may at the discretion of the board, have the right to attend, comment, advise and make recommendations but not to vote at meetings of the board.
Appointment of Trustees
The Board of Trustees is made up of volunteers from the local community and beyond who wish to contribute and who have experience and skills which can enable and support Age Concern Orpington and District to achieve its aims and objectives.
Individuals wishing to become trustees of Age Concern Orpington & District are guided through the aims and objectives of the charity, usually by a senior or experienced member of the board. They are also encouraged to read “The Essential Trustee” a guidance document issued by the Charity Commission and are invited to spend some time volunteering at the Saxon Day Centre so that they can familiarise themselves with the activities which take place there. They are also invited to attend one or more board meetings as an observer or co-opted member and to formally introduce themselves to the other board members, however until they are formally appointed to the board, they do not have voting rights. New members are typically appointed as Trustees at the Annual General Meeting however they may be appointed at a General Meeting if appropriate. Additional training is provided as necessary, particularly with respect to safeguarding. Trustees are encouraged to seek information and other appropriate training where this will facilitate the undertaking of their role.
Page 1
AGE CONCERN ORPINGTON AND DISTRICT
TRUSTEES' ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Related parties
The trustees do not receive remuneration or benefits from the charity. Two trustees received travelling expenses amounting to £189 in the year (2024: £Nil) .
Objectives and Activities
The principal activity of the company is the care of the elderly.
Age Concern Orpington is a voluntary organisation and is committed to improving the quality of life of all older people and promoting their rights as active, involved, and equal citizens. We believe the older people in our community should be able to lead healthy and fulfilled lives, have access to high quality services and the opportunity to shape their own future. We feel that it is our role to help them achieve these goals. We aim to promote and encourage the wellbeing of the older members of our community and to help make their lives more secure, dignified, and enjoyable.
We aim to achieve these objectives by offering thriving and affordable day care at the Saxon Day Centre and by providing valued services which meet the needs of older people, including those who may be physically or mentally frail, in the Orpington & District community.
Our vision is to maintain and extend our offer beyond the day care centre to provide valued services that meet the demand of older people living in Orpington and nearby communities.
Our mission is to provide high quality, dignified care and a range of person-centred activities, at an affordable price, that support the physical and mental well-being of our clients by reducing loneliness and enabling individuals to maintain their independence within a safe environment.
Day Care Services are provided for our clients each weekday at the Saxon Day Centre by a team of qualified staff, aided by a dedicated group of volunteers and led by the Centre Manager. Overall Age Concern Orpington employs 15 members of staff including a Manager and Assistant Managers, with dedicated staff providing Care, Catering and Administrative support.
We aim to provide clients with an environment that is safe, friendly, caring and stimulating. With other members, new friendships are forged and new shared experiences undertaken. For the lonely or isolated we provide company and an opportunity to learn new skills, relive, and share memories and participate in gentle exercise classes to assist with mobility. For clients with higher dependency, we offer assisted personal care and for those needing additional support, help as required with feeding and moving. We aim to offer an environment that encourages the clients to actively contribute to their own wellbeing and, by doing so, delay as far as possible, onset of further mental and physical deterioration.
We provide hot lunches for all clients. All meals are prepared by our dedicated team of catering staff in our on-site kitchen.
The services and support we provide are for the public benefit and are available to all members of the local community. Clients may be referred to us via social services or attend as self-funded clients. No one is prevented from attending by reason of age, gender, race, disability, sexual orientation or religious belief.
Meetings of the Board of Trustees are used to review the methods employed to achieve our aims and to consider changes as appropriate. Our client base is recruited from the elderly physically frail and/or those suffering from mental frailty and dementia. This is a challenging group and high levels of care and understanding are required to ensure that their time at the Centre is well spent and rewarding. To this aim, we adopt and maintain high levels of training and supervision for both staff and volunteers.
The Trustees, in conjunction with the Centre Manager, consider how planned activities will contribute to the aims and objectives they have set. The Centre Manager is responsible for the day to day running of the Saxon Day Centre and with their team, for daily implementation of activities.
Page 2
AGE CONCERN ORPINGTON AND DISTRICT
TRUSTEES' ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Share Capital
The company is limited by guarantee and does not have a share capital.
Achievements and Performance
Negotiations with the building landlord regarding the proposed repair and maintenance works and consequent lease terms continued into this financial year and appeared to be unresolvable. Although some work had been carried out to mitigate issues with heating and hot water supplies, the lack of tenure or suitable, alternative facilities in the local area meant that the Board were forced to consider the future of the day care service. Options that might secure the service, including organisational changes, closure or transfer to another party were considered and advice and support sought. Our landlord also undertook investigations and in October 2024 was able to propose an alternative solution – another building in their portfolio that, if renovated and extended, might replace the existing Saxon Centre. Several benefits arise from this proposal, not least that the day care service can continue at the Saxon Centre whilst development of the new facility is carried out.
During this period, the staff and volunteers at the centre have continued to provide respite and care to service users and their families and carers. There have been some changes, including the resignation of our manager in December 2024. Fortunately, we have a strong team and were thus able to appoint one of our very experienced assistant managers in her place. More use has been made of social media to share what we do and the enjoyment had by those attending the centre and this has resulted in positive messages and feedback from the community.
The Board of Trustees has continued to work to support the charity and its objectives. Two of our members stepped down during this financial year but we have been able to recruit in their place. We were also pleased that our previous Chair of Trustees was awarded a British Empire Medal in the New Year’s Honours List, in recognition for his long service to our charity and the community we support.
Plans for Future Periods
The board is working with our landlord to finalise details for the lease and building design which will hopefully deliver a bright new centre, reasonably close to the original, that can be used to provide day care services to the community for many years to come.
We are also taking the opportunity to review and refresh processes and procedures undertaken by the Charity and Day Care Centre as well as technology to enable and support our objectives.
Financial Review
The financial year 2024/25 has seen another good financial performance by Age Concern Orpington & District. The operating surplus was less than in the previous year because the income from a generous legacy was a final main instalment and less than the previous year. The income from Charitable Activities was less than the previous year, mainly because the compensation from the local authority for a forced closure due to a heating breakdown was not repeated in 2024/25. Against this we had a strong performance on income from private clients (self funders). Also the charges to clients, where Bromley Council’s contribution did not cover the full cost of care, were collected for a full year in 2024/25 as opposed to a part year in 2023/24.
The overall expenditure on Charitable Activities was remarkably similar to the previous year, although there were variances on individual categories of spend, as shown in Note 4 to the accounts.
The net effect of these movements is that the organisation had total funds of £604,350 at 31st March 2025.
Reserves Policy
For the previous two years we stated that we were not in a position to produce a meaningful reserves policy as there were too many uncertainties, mainly in our relationship with Bromley Council regarding the operation of the Saxon Centre building. Hopefully this situation has now stabilised somewhat, in the light of our proposed move to a new venue.
Page 3
AGE CONCERN ORPINGTON AND DISTRICT
TRUSTEES' ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees are now in the process of agreeing a suitable reserves policy, but at present we only have a draft version. We are in the very fortunate position of having a level of reserves that is more than many other charities and a lot of this is due to the level of donor generosity we have experienced. The level of reserves as at 31st March 2025 is indicated in the balance sheet, subject to fairly minor accounting adjustments.
We need to be mindful that we should not hold on to monies that have been donated for the benefit our service users for any longer than is really necessary. At present we have a possible threat from some other day care providers that have recently set up business in the Bromley area. We also need to increase our management and administrative capacity in various areas as too much of this executive work has fallen on trustees. It is also quite certain that the reconfiguration associated with the move to new premises will give rise to the need to spend money.
These are some of the issues that trustees and management will be grappling with in the coming months.
Page 4
AGE CONCERN ORPINGTON AND DISTRICT
TRUSTEES' ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Trustees' responsibilities in relation to the financial statements
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charitable company for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the board of directors and trustees on 6[th] November 2025 and signed on its behalf.
......................................................... CATHERINE BENTLEY - Chair
Page 5
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF AGE CONCERN ORPINGTON AND DISTRICT
FOR THE YEAR ENDED 31 MARCH 2025
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 7 to 15.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since the company's gross income exceeds £250,000, your examiner must be a member of a body listed in Section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
........................................ Dated: November 2025 Kempton Emsden & Co. Chartered Accountants 34 Napier Road Bromley Kent BR2 9JA
Page 6
AGE CONCERN ORPINGTON AND DISTRICT
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
| Restricted | Total | Total | ||
|---|---|---|---|---|
| Unrestricted | Income | Funds | Funds | |
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Income and endowments from: | ||||
| Donations and legacies | 64,647 | 8,363 | 73,010 | 132,946 |
| Charitable activities | 443,630 | - | 443,630 | 461,756 |
| Investments | 18,049 | - | 18,049 | 10,802 |
| Other trading activities | 4,004 | - | 4,004 | 4,996 |
| –––––––– | –––––––– | –––––––– | –––––––– | |
| Total income and endowments | 530,330 | 8,363 | 538,693 | 610,500 |
| –––––––– | –––––––– | –––––––– | –––––––– | |
| Expenditure on: | ||||
| Raising funds | 5,985 | - | 5,985 | 2,856 |
| Charitable activities | 400,425 | 406 | 400,831 | 404,179 |
| –––––––– | –––––––– | –––––––– | –––––––– | |
| Total resources expended | 406,410 | 406 | 406,816 | 407,035 |
| –––––––– | –––––––– | –––––––– | –––––––– | |
| Net movement in funds | 123,920 | 7,957 | 131,877 | 203,465 |
| Total funds brought forward | £ 472,473 | £ - | £ 472,473 | 269,008 |
| –––––––– | –––––––– | –––––––– | –––––––– | |
| Total funds carried forward | £ 596,393 | £ 7,957 | £ 604,350 | £ 472,473 |
| ======== | ======== | ======== | ======== |
All income and expenditure derive from continuing activities.
Page 7
AGE CONCERN ORPINGTON AND DISTRICT
STATEMENT OF FINANCIAL ACTIVITIES
DETAILED ANALYSIS OF MOVEMENTS IN FUNDS
FOR THE YEAR ENDED 31 MARCH 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| General Fund | ||||
| Balance brought forward | 472,472 | 269,008 | ||
| Surplus for the year | 123,921 | 203,465 | ||
| –––––––– | –––––––– | |||
| 596,393 | 472,473 | |||
| Restricted Funds | ||||
| Donations and legacies | 8,363 | 161 | ||
| Expenditure | (406) | (161) | ||
| –––––––– | –––––––– | |||
| 7,957 | - | |||
| –––––––– | –––––––– | |||
| Total funds at 31 March 2025 | £ 604,350 | £ 472,473 | ||
| ======== | ======== |
Page 8
COMPANY NUMBER: 7800233
AGE CONCERN ORPINGTON AND DISTRICT
BALANCE SHEET
AT 31 MARCH 2025
| Note | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Current assets | ||||||
| Debtors | 7 | 15,165 | 9,804 | |||
| Bank accounts | 606,796 | 485,824 | ||||
| –––––––– | –––––––– | |||||
| 621,961 | 495,628 | |||||
| Creditors | ||||||
| Amounts falling due within | ||||||
| one year | 8 | 17,611 | 23,155 | |||
| –––––––– | –––––––– | |||||
| Net current assets | 604,350 | 472,473 | ||||
| –––––––– | –––––––– | |||||
| Total assets less current liabilities | 604,350 | 472,473 | ||||
| –––––––– | –––––––– | |||||
| Net assets | £ 604,350 | £ | 472,473 | |||
| ======== | ======== | |||||
| Capital funds | ||||||
| Restricted funds | 7,957 | - | ||||
| Unrestricted funds | 596,393 | 472,473 | ||||
| –––––––– | –––––––– | |||||
| Total funds | £ 604,350 | £ | 472,473 | |||
| ======== | ======== |
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to the small companies regime within Part 15 of the Companies Act 2006). Approved by the trustees on 6 November 2025 and signed on their behalf.
...................................................
CATHERINE BENTLEY - Chair
The annexed notes form part of these financial statements.
Page 9
AGE CONCERN ORPINGTON AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1. Accounting policies
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), issued in October 2019, (Charities SORP (FRS 102)), the Charities Act 2011 and the Companies Act 2006.
The charity constitutes a public benefit entity as defined by FRS 102.
The financial statements are prepared on a going concern basis under the historical convention (modified to include certain items at fair value). The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.
Incoming resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income, the amount can be quantified with reasonable accuracy and it is probable that the income will be received.
Donations and legacies are reported as restricted funds where conditions impose restrictions on the use of the funds. Where there are no such restrictions, donations and legacy income are shown as part of the general fund income.
Donated facilities and services are recognised as income, with an equivalent amount recognised as an expense in the SOFA, based on the open market value of the gift.
Income from charitable activities includes income from day care services and recognised as the services are provided.
Income from trading activities includes income earned from fundraising events. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
Income from grants is recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable the income will be received and the amount can be measured reliably. If entitlement has not been met at the balance sheet date, the income is deferred.
Investment income is earned through the holding of bank deposits and accounted for on a receivable basis.
The charity benefits from the contribution of unpaid general volunteers, although this contribution has not been included in income as it can not be measured reliably.
Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
Expenditure is recognised where there is a legal obligation to make payments to third parties, it is probable settlement will be required and the amount of the obligation can be measured reliably.
Page 10
AGE CONCERN ORPINGTON AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation and impairment.
Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Office equipment 33% straight line basis
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees to further the objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of restricted funds are set out in the notes to the financial statements.
Leasing
Rentals payable under operating leases are charged to the income and expenditure account on a straight line basis over the period of the lease.
Pension costs
The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
Fixtures and fittings
Expenditure on sundry fixtures and fittings is written off in the year of purchase.
Financial instruments
The charity has financial assets and liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently carried at amortised cost using the effective interest method.
Page 11
AGE CONCERN ORPINGTON AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2. Income
| Income | ||||
|---|---|---|---|---|
| Restricted | ||||
| Unrestricted | Income | Total | Total | |
| Funds | Funds | Funds | Funds | |
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Donations and legacies | ||||
| Donations and legacies | 64,647 | 8,363 | 73,010 | 132,946 |
| ––––––– | ––––––– | ––––––– | ––––––– | |
| 64,647 | 8,363 | 73,010 | 132,946 | |
| ––––––– | ––––––– | ––––––– | ––––––– | |
| Charitable activities | ||||
| Personal Budget - managed | 56,577 | - | 56,577 | 61,923 |
| Learning difficulty clients | 43,772 | - | 43,772 | 52,506 |
| Meals receipts | 79,088 | - | 79,088 | 80,371 |
| Less: purchases | (19,457) | - | (19,457) | (23,389) |
| Chiropody rent | 975 | - | 975 | 1,150 |
| Private clients | 232,310 | - | 232,310 | 197,761 |
| Activities | 8,756 | - | 8,756 | 8,959 |
| Infection control supplement | 26,286 | - | 26,286 | 26,850 |
| Compensation from closure | - | - | - | 53,045 |
| Compensation shortfall charges | 15,323 | - | 15,323 | 2,580 |
| ––––––– | ––––––– | ––––––– | ––––––– | |
| 443,630 | - | 443,630 | 461,756 | |
| ––––––– | ––––––– | ––––––– | ––––––– | |
| Other trading activities | ||||
| Fundraising events | 4,004 | - | 4,004 | 4,996 |
| ––––––– | ––––––– | ––––––– | ––––––– | |
| 4,004 | - | 4,004 | 4,996 | |
| ––––––– | ––––––– | ––––––– | ––––––– | |
| Investment income | ||||
| Bank interest receivable | 18,049 | - | 18,049 | 10,802 |
| ––––––– | ––––––– | ––––––– | ––––––– | |
| 18,049 | - | 18,049 | 10,802 | |
| ––––––– | ––––––– | ––––––– | ––––––– |
Page 12
AGE CONCERN ORPINGTON AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
| 3. | Expenditure on raising funds | |||
|---|---|---|---|---|
| 2025 | 2025 | 2024 | ||
| £ | £ | £ | ||
| Fundraising costs | 2,433 | 2,408 | ||
| Advertising and marketing | 3,552 | 448 | ||
| –––––––– | –––––––– | |||
| 5,985 | 2,856 | |||
| ======== | ======== | |||
| 4. | Expenditure on charitable activities | |||
| 2025 | 2025 | 2024 | ||
| £ | £ | £ | ||
| Carers' salaries and related costs | 137,769 | 152,649 | ||
| Catering salaries and related costs | 34,059 | 21,944 | ||
| Client entertainment and activities | 2,176 | 1,465 | ||
| Welfare | 1,033 | 914 | ||
| Equipment maintenance | 462 | 2,928 | ||
| Staff training | 909 | 990 | ||
| Rent and building insurance | 51,059 | 39,304 | ||
| Lighting, heating and water | 24,111 | 30,181 | ||
| Repairs and property maintenance | 2,228 | 516 | ||
| Cleaning costs | 2,252 | 2,489 | ||
| Waste expenses | 949 | 1,112 | ||
| Office running costs | 13,685 | 9,517 | ||
| Legal and professional charges | 4,461 | 9,860 | ||
| Doubtful debts | 143 | 980 | ||
| Sundry expenses | 112 | 108 | ||
| Gardening expenses | 300 | 161 | ||
| Entertainment and gifts | 731 | 568 | ||
| Recruitment advertising | 506 | 119 | ||
| Trustees' travelling expenses | 189 | - | ||
| Wages and salaries - administration | 108,548 | 111,928 | ||
| Employer's NIC - administration | 6,162 | 6,052 | ||
| Pension contributions - administration | 5,507 | 5,889 | ||
| Loss on disposal of fixed asset | - | 5 | ||
| Accountancy | 3,480 | 4,500 | ||
| –––––––– | –––––––– | |||
| £ 400,831 | £ 404,179 | |||
| ======== | ======== |
Page 13
AGE CONCERN ORPINGTON AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
5. Surplus before tax
| 2025 2024 | 2025 2024 | ||
|---|---|---|---|
| £ | £ | ||
| This is stated after charging: | |||
| Accountancy | 3,480 4,500 | ||
| Profit on disposal of fixed assets | - 5 | ||
| Pension costs | 12,681 12,585 | ||
| ======== ======== | |||
| 6. | Staff costs | ||
| The average number of persons employed by the company during the year was as follows: | |||
| 2025 | 2024 | ||
| Administration | 5 | 6 |
|
| Carers | 10 | 12 | |
| Catering | 2 | 2 |
|
| ––––––– | ––––––– | ||
| 17 | 20 | ||
| ======= | ======= | ||
| The aggregate payroll costs of these persons were as follows: | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Wages and salaries | 266,277 | 274,189 | |
| Social security | 13,087 | 11,688 | |
| Other pension costs | 12,681 | 12,585 | |
| ––––––– | ––––––– | ||
| £292,045 | £298,462 | ||
| ======= | ======= | ||
| 7. | Debtors and prepayments | ||
| Amounts falling due within one year: | |||
| 2025 2024 | |||
| £ | £ | ||
| Prepayments and accrued income | 9,029 4,009 | ||
| Other debtors | 6,136 5,795 | ||
| –––––– –––––– | |||
| £15,165 £ 9,804 | |||
| ====== ====== |
Page 14
AGE CONCERN ORPINGTON AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
8. Creditors
Amounts falling due within one year:-
| Amounts falling due within one year:- | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Other creditors | 4,615 | 8,781 |
| Other Taxes and PAYE | 2,800 | - |
| Amount due to Pension Fund | 1,794 | 1,974 |
| Accruals | 8,402 | 12,400 |
| –––––––– –––––––– | ||
| £ 17,611 £ 23,155 | ||
| ================ |
9. Related party transactions
The trustees do not receive remuneration or benefits from the charity.
Two trustees received travelling expenses amounting to £189 in the year. (2024: £Nil).
10. Financial Commitments
The charity had total commitments at the balance sheet date of £3,148, (2024: £3,750).
11. Restricted Funds
Restricted donation and legacies were expended in the year on client entertainment and activities (£206) and staff entertainment (£200), as required by donors. The balance on the restricted donations and legacies fund of £7,957 is carried forward at 31[st] March 2025
Page 15
AGE CONCERN ORPINGTON AND DISTRICT
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Turnover | |||||
| Donations and legacies | 73,010 | 132,946 | |||
| Personal Budget - managed | 56,577 | 61,923 | |||
| Learning difficulty clients | 43,772 | 52,506 | |||
| Meals receipts | 79,088 | 80,371 | |||
| Less: purchases | (19,457) | (23,389) | |||
| Chiropody rent | 975 | 1,150 | |||
| Private clients | 232,310 | 197,761 | |||
| Activities | 8,756 | 8,959 | |||
| Infection control supplement | 26,286 | 26,850 | |||
| Compensation from closure | - | 53,045 | |||
| Compensation shortfall charges | 15,323 | 2,580 | |||
| Fundraising events | 4,004 | 4,996 | |||
| Bank interest receivable | 18,049 | 10,802 | |||
| –––––––– | –––––––– | ||||
| 538,693 | 610,500 | ||||
| Resources Expended | |||||
| Staff costs - administration | 120,217 | 123,869 | |||
| Fundraising costs | 2,433 | 2,408 | |||
| Advertising and marketing | 3,552 | 448 | |||
| Carers' salaries and related costs | 137,769 | 152,649 | |||
| Catering salaries and related costs | 34,059 | 21,944 | |||
| Client entertainment and activities | 2,176 | 1,465 | |||
| Welfare | 1,033 | 914 | |||
| Equipment maintenance | 462 | 2,928 | |||
| Staff training | 909 | 990 | |||
| Rent and building insurance | 51,059 | 39,304 | |||
| Lighting, heating and water | 24,111 | 30,181 | |||
| Repairs and property maintenance | 2,228 | 516 | |||
| Cleaning costs | 2,252 | 2,489 | |||
| Waste expenses | 949 | 1,112 | |||
| Office running costs | 13,685 | 9,517 | |||
| Legal and professional charges | 4,461 | 9,860 | |||
| Doubtful debts | 143 | 980 | |||
| Sundry expenses | 112 | 108 | |||
| Garden expenses | 300 | 161 | |||
| Entertainment and gifts | 731 | 568 | |||
| Recruitment advertising | 506 | 119 | |||
| Trustees' travelling expenses | 189 | - | |||
| Accountancy charges | 3,480 | 4,500 | |||
| Loss on disposal of fixed asset | - | 5 | |||
| –––––––– | –––––––– | ||||
| (406,816) | (407,035) | ||||
| –––––––– | –––––––– | ||||
| Net income over expenditure for the year | £ | 131,877 | £ 203,465 | ||
| ======== | ======== |
Page 16