2023-03-31-accounts - Age Concern (Age UK) Ashford Ltd

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

A Message from the Chair
Trustees' Report	2-11
Statement ofTrustees' Responsibilities	12
Report ofIndependent Auditors	13-18
Statement of Financial Activities	19
Statement of Financial Position	20
Notes to the Cash Flow Statement	21
Notes to the Financial Statements	22-31
Blank Page (The following pages do not form part ofthe Financial Statements)	32
Detailed Statement of Financial Activities	33-35

		Ye	ar end	ed 31 March	2023
					2023		2022
				Unrestricted	Restricted
			Mote	funds f	funds f	Total funds f	Total funds
Income and endowments
Donations and legacies			2	29,141	64,761	93,902	206,969
Charitable activities			3	340,445	41,250	381,695	322,415
Investment income			4	461		461	13
Total income				370,047	106,011	476,058	529,397
Expenditure			5,6	443,345	93,137	536,482	448,398
Total expenditure				443,345	93,137	536,482	448,398
Net (expenditure)/income		and net
movement in funds				(73,298)	12,874	(60,424)	80,999
Reconciliation offunds
Total funds brought	forward			411,464	12,724	424,188	343,189
Total funds carried	forward			338,166	25,598	363,764	424,188

			2023		2022
		Note	6	8	8	2
Fixed assets
Tangible fixed assets				16,262		24,490
Current assets
Stocks		12	420		1,030
Debtors		13	38,836		32,134
Cash st bank and in	hand		332,200		398,841
			371,456		430,005
Creditors: amounts	faglng due
within one year		14	23,954		30,307
Net current assets				347,502		399,698
Total assets less current gablgtles				363,764		424,188
Net assets				363,764		424,188
Funds ofthe charity
Restricted funds				25,598		12,724
Unrestricted funds				338,166		411,464
Total charity funds		18		363,764		424,188

	Year en	ded 31 INarch 202	3
			2023	2022 f
Cash flows from operating	activities
Net (expenditure)/income			(60,424)	80,999
Adjustments for:
Depreciation oftangible fixed assets			9,048	8,089
Government grant Income				(150,683)
Other Interest receivable and similar income			(461)	(13)
Interest payable and similar	charges		4,359	3,464
Accrued (income)/expenses			(30,320)	22,514
Changestn:
Stocks			610	(311)
Trade and other debtors			21,470	(6,762)
Trade and other creditors			(4,205)	(25,482)
Cash generated from operations			(59,923)	(68,185)
Interest paid			(4,359)	(3,464)
Interest received			461	13
Net cash used in operating	activities		(63,821)	(71,636)
Cash flows from investing	activities
Purchase oftangible assets			(820)	(6,000)
Proceeds from sale oftangible assets				24
Net cash used in investing activities			(820)	(5,976)
Cash flows from financing	activities
Government grant income				150,683
Net cash from financing activities				150,683
Net (decrease)/increase in cash and cash		equivalents	(64,641)	73,071
Cash and cash equivalents	at beginning	ofyear	396,841	323,770
Cash and cash equivalents	at end ofyear		332,200	396,841

			Unrestricted	Restricted	Total Funds
			Funds f	Funds f	2023 f
Donations
Donations			18,658		18,658
Legacies
Legacies			4,301		4,301
Grants
Other grants	from	Age UK and other Age UK entities	5,375	64,761	70,136
Other grants	received
Government	grant	income
Other donations		and legacies
Fundraising			807		807
			29,141	64,761	93,902
			Unrestricted	Restricted	Total Funds
			Funds f	Funds f	2022 f
Donations
Donations			6,826		6,826
Legacies
Legacies			27,010		27,010

				Unrestricted	Restricted	Total Funds
				Funds f	Funds f	2022 f
Grants
Other grants from Ags UK and other			Age UK entitiss	20,750		20,750
Other grants received				1,125		1,125
Government grant Income				150,683		150,683
Other donations and legacies
Fundraising				575		575
				206,969		206,969
Charitable activities
				Unrestricted	Restricted	Total Funds
				Funds f	Funds f	2023 f
Day Centre Income (incl catering and			transport)	235,808		235,808
Helping Hands				62,767		62,767
Dementia Day Break Club				39,913		39,913
Personal Independence	Programme		receipts		41,250	41,250
Vehicle sponsorship				1,200		1,200
Other income from charitable		activities		757		757
				340,445	41,250	381,695
				Unrestricted	Restricted	Total Funds
				Funds f	Funds f	2022 f
Day Centre Income (incl catering and			transport)	135,409		135,409
Helping Hands				61,566		61,566
Dementia Day Break Club				36,988		36,988
Personal Independence	Programme		receipts		86,250	86,250
Vehicle sponsorship				1,200		1,200
Other income from charitable		activities		1,002		1,002
				236,165	86,250	322,415

					Unrestricted	Total	Funds	Unrestricted	Total	Funds
					Funds		2023 f	Funds f		2022 f
Interest	receivable	on	bank	deposits	461		461	13		13

Expenditure on charitable activities by fu	nd type
		Unrestricted	Restricted	Total Funds
		Funds f	Funds 6	2023 8
Operation ofa Dsy Centre and ths provision	of
ancillary services		390,450	91,214	481,664
Support costs		52,895	1,923	54,818
		443,345	93,137	536,482
		Unrestricted	Restricted	Total Funds
		Funds f	Funds f	2022 f
Operation ofa Day Centre and the provision	of
ancillary services		333,423	65,355	398,778
Support costs		49,620		49,620
		383,043	65,355	448,398

Expenditure	on charitable activities	by activity type
		Activities
		undertaken	Support	Total funds	Total fund
		directly 6	costs f	2023 8	2022 F
Operation ofa Day Centre and the
provision ofancillary services		481,664		481,664	398,778
Governance	costs		54,818	54,818	49,620
		481,664	54,818	536,482	448,398

Analysis of	support	costs
			Day Cars
			Centre f	Total 2023 8	Total 2022 f
Wages and	salaries		31,304	31,304	31,148
Accountancy	fees		8,536	8,536	7,920
Audit fees			7,200	7,200	4,900
Legal and professional		fees	7,778	7,778	5,652
			54,818	54,818	49,620

Staff costs	Yea	r ended 31 March 20	23
The total staff costs and	employee	benefits for the reporting	period are analysed as	follows:
			2023	2022 f
Wages and salaries			334,446	294,273
Social security costs			8,885	7,842
Employer contributions	to pension	plans	3,877	3,518
			347,208	305,633

offull-time	equivalent employees during the ye	ar is analysed as follows:
		2023	2022
		No.	No.
Chadtable	activities	23	23
Governance		1	1
		24	24

11.	Tangible	fixed assets
			Fixtures and	Motor
			fittings f	vehicles E	Total f
	Cost
	At 1 April	2022	11,323	33,438	44,761
	Additions		820		820
	At 31 March 2023		12,143	33,438	45,581
	Depreciation
	At 1 April	2022	8,649	11,622	20,271
	Charge for the year		690	8,358	9,048
	At 31 March 2023		9,339	19,980	29,319
	Carrying	amount
	At 31 March 2023		2,804	13,458	16,262
	At 31 March 2022		2,674	21,816	24,490
12.	Stocks
				2023	2022
				8	2
	Stock of	food and drink		420	1,030

Debtors
				2023	2022
				E	E
Trade debtors				3,363	25,963
Prepayments	and	accrued income		34,187	5,670
Other debtors				1,286	501
				38,836	32,134
Creditors: amounts			falling due within one year
				2023	2022
				E	E
Trade creditors				(6,555)	2,498
Accruals and deferred			Income	25,366	22,514
Social security	and other taxes			2,488	3,035
Other creditors				2,655	2,260
				23,954	30,307
Deferred income
				2023	2022
				E	E
Amount deferred		in year		5,000

Government	grants	grants
The amounts	recognised in the financial statements		for government	grants are as	follows:
				2023	2022
				E	E
Recognised	in income from donations	and legacies:
Government	grants income				150,683

Unrestric	ted funds
						At
		At				31 March 20
		1 April 2022 f	Income f	Expenditure ' f	Transfers f	23 f
General funds		386,974	370,047	(443,345)	8,228	321,904
Fixed asset fund		24,490			(8,228)	16,262
		411,464	370,047	(443,345)		338,186
						At
		At				31 March 20
		1 April 2021 f	Income f	Expenditure f	Transfers F	22 6
General funds		311,264	443, 147	(383,043)	15,606	386,974
Fixed asset fund		26,603			(2,113)	24,490
		337,867	443,147	(383,043)	13,493	411,464
Restricted funds
						At
		At				31 March 20
		I April 2022 2	Income f	Expenditure f	Transfers f	23 f
Personallndependence
Fund		12,724	41,250	(38,029)		15,945
Dementia	Coordinator
Fund			52,188	(44,934)		7,254
MCST Fund			12,573	(10,174)		2,399
		12,724	106,011	(93,137)		25,598
						At
		At				31 March 20
		1 April 2021 6	Income f	Expenditure 6	Transfers f	22 f
Personallndependence
Fund		5,322	86,250	(65,355)	(13,493)	12,724
Dementia	Coordinator
Fund
MCST Fund
		5,322	86,250	(65,355)	(13,493)	12,724

19.	Analysis ofnet asse	ts between funds
			Unrestricted	Restricted	Total Funds
			Funds	Funds 6	2023 f
	Tangible fixed assets		16,262		16,262
	Current assets		345,858	25,598	371,456
	Creditors less than 1	year	(23,954)		(23,954)
	Net assets		338,166	25,598	363,764
			Unrestricted	Restricted	Total Funds
			Funds f.	Funds f	2022 F
	Tangible fixed assets		24,490		24,490
	Current assets		417,281	12,724	430,005
	Creditors less than 1	year	(30,307)		(30,307)
	Net assets		411,464	12,724	424,188
20.	Analysis ofchanges	in net debt
					At
			At 1 Apr 2022 6	Cash flows f	31 Mar 2023 f
	Cash at bank and in hand		396,841	(64,641)	332,200

		Y	ear ended 31iilarch 20	23
				2023f	2022
Income and endowments
Donations and legacies
Donations				18,658	6,826
Legacies				4,301	27,010
Other grants from Age UK and other			Age UK entities	70,136	20,750
Other grants received					1,125
Government grant income					150,683
Fundralsing				807	676
				93,902	206,969
Charitable activities
Day Centre Income (incl	catering and		transport)	235,808	135,409
Helping Hands				62,767	61,566
Dsmengs Day Break Club				39,913	36,988
Personal Independencs	Programme		receipts	41,250	86,250
Vehicle sponsorship				1,200	1,200
Other Income from charitable		activities		757	1,002
				381,695	322,415
Investment Income
Interest receivable on bank deposits				461	13
Total Income				476,068	529,397

	De	taile	d Statement ofF Year ended	inancial Act(vltie 31 INarch 2023	a (cocrrnued/
					2023	2022
					8	8
Expenditure
Wages and salaries					334,446	294,273
EmployeVs NIC					8,885	7,842
Pension costs					3,877	3,518
Operating leases					(146)	3,632
Rent					1,914	1,458
Light snd heat					7,798	6,909
Repairs snd maintenance					3,922	3,415
Insurance					3,926	2,838
Other establishment					9,061	6,950
Other motor/travel	costs				17,071	15,202
Legal and professional		fees			23,514	18,472
Telephone					5,920	4,585
Other oNce costs					6,162	2,909
Depreciation Other Interest payable		and slmRar charges			9,048 4,359	8,089 3,464
Sundry expenses					2,386	1,700
Printing, postage, stationary			and office equipment	repairs	3,030	4,317
Staff training						205
Bad debts writlen off					3,634	(140)
Advertising					162	136
Direct costs (lncL catering costs and motor running				expenses)	85,370	58,700
(ProRt)/loss on disposal		oftangible assets				24
Recruitment costs					2,143
					536,482	448,398
Total expenditure					536,482	448,398
Net (expenditure)/income					(60,424)	80,999

		Yea	r ended		31 March 2023
						2023 8	2022f
Operation ofa Day Centre		and the provision		of ancillary services
Act/vities undertaken	directly
Wages and salaries						303,142	263,125
National Insurance contributions						8,885	7,842
Pension costs						3,877	3,518
Hire ofplant and machinery						(146)	3,532
Rent and rates						1,914	1,458
Light, heat and power						7,798	6,909
Repairs and renewals						3,922	3,415
Licenses and insurance						3,926	2,838
Cleaning						9,061	6,950
Travel and subsistence						17,071	15,202
Telephone						5,920	4,585
Subscriptions						6,162	2,909
Depreciation and impairment		oftangible	fixed assets			9,048	8,089
Bank charges						4,359	3,464
Sundry expenses						2,386	1,700
Printing, postage, stationary		and office	equipment		repaits	3,030	4,317
Staff training							205
Bad debts written off						3,634	(140)
Advertising						162	136
Direct costs (incl. catering costs and motor running					expenses)	85,370	58,700
(Profit)/loss on disposal	oftangible assets						24
Recruitment costs						2,143
						481,664	398,778
Governance costs
Wages and salaries						31,304	31,148
Accountancy fees						8,536	7,920
Audit fees						7,200	4,900
Legal and professional	fees					7,778	5,652
						54,818	49,620
						536,482	448,398