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|A Message from the Chair||
|---|---|
|Trustees'<br>Report|2-11|
|Statement ofTrustees'<br>Responsibilities|12|
|Report ofIndependent<br>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<br>pages do not form part ofthe Financial Statements)|32|
|Detailed Statement of Financial Activities|33-35|





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|||Ye|ar end|ed 31 March|2023|||
|---|---|---|---|---|---|---|---|
||||||2023||2022|
|||||Unrestricted|Restricted|||
||||Mote|funds<br>f|funds<br>f|Total funds<br>f|Total funds|
|Income and endowments||||||||
|Donations<br>and legacies|||2|29,141|64,761|93,902|206,969|
|Charitable<br>activities|||3|340,445|41,250|381,695|322,415|
|Investment<br>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<br>in funds||||(73,298)|12,874|(60,424)|80,999|
|Reconciliation<br>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|





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||||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<br>funds||||338,166||411,464|
|Total charity funds||18||363,764||424,188|





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||Year en|ded 31 INarch 202|3||
|---|---|---|---|---|
||||2023|2022<br>f|
|Cash flows from operating|activities||||
|Net (expenditure)/income|||(60,424)|80,999|
|Adjustments<br>for:|||||
|Depreciation<br>oftangible fixed assets|||9,048|8,089|
|Government<br>grant Income||||(150,683)|
|Other Interest receivable and similar income|||(461)|(13)|
|Interest payable<br>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<br>from operations|||(59,923)|(68,185)|
|Interest paid|||(4,359)|(3,464)|
|Interest received|||461|13|
|Net cash used<br>in operating|activities||(63,821)|(71,636)|
|Cash flows from investing|activities||||
|Purchase<br>oftangible assets|||(820)|(6,000)|
|Proceeds from sale oftangible assets||||24|
|Net cash used<br>in investing<br>activities|||(820)|(5,976)|
|Cash flows from financing|activities||||
|Government<br>grant income||||150,683|
|Net cash from financing<br>activities||||150,683|
|Net (decrease)/increase<br>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|





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||||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|---|
||||Funds<br>f|Funds<br>f|2023<br>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<br>f|Funds<br>f|2022<br>f|
|Donations||||||
|Donations|||6,826||6,826|
|Legacies||||||
|Legacies|||27,010||27,010|





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|||||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|---|---|
|||||Funds<br>f|Funds<br>f|2022<br>f|
|Grants|||||||
|Other grants from Ags UK and other|||Age UK entitiss|20,750||20,750|
|Other grants received||||1,125||1,125|
|Government<br>grant Income||||150,683||150,683|
|Other donations<br>and legacies|||||||
|Fundraising||||575||575|
|||||206,969||206,969|
|Charitable<br>activities|||||||
|||||Unrestricted|Restricted|Total Funds|
|||||Funds<br>f|Funds<br>f|2023<br>f|
|Day Centre Income (incl catering and|||transport)|235,808||235,808|
|Helping<br>Hands||||62,767||62,767|
|Dementia<br>Day Break Club||||39,913||39,913|
|Personal<br>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<br>f|Funds<br>f|2022<br>f|
|Day Centre Income (incl catering and|||transport)|135,409||135,409|
|Helping<br>Hands||||61,566||61,566|
|Dementia<br>Day Break Club||||36,988||36,988|
|Personal<br>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|



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||||||Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|---|---|---|---|---|---|---|---|---|---|---|
||||||Funds||2023<br>f|Funds<br>f||2022<br>f|
|Interest|receivable|on|bank|deposits|461||461|13||13|





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|Expenditure<br>on charitable<br>activities<br>by fu|nd type||||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total Funds|
|||Funds<br>f|Funds<br>6|2023<br>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<br>f|Funds<br>f|2022<br>f|
|Operation<br>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|



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|Expenditure|on charitable<br>activities|by activity type||||
|---|---|---|---|---|---|
|||Activities||||
|||undertaken|Support|Total funds|Total fund|
|||directly<br>6|costs<br>f|2023<br>8|2022<br>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|



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|Analysis of|support|costs||||
|---|---|---|---|---|---|
||||Day Cars|||
||||Centre<br>f|Total 2023<br>8|Total 2022<br>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|



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|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<br>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<br>employees<br>during<br>the ye|<br>ar is analysed as follows:||
|---|---|---|---|
|||2023|2022|
|||No.|No.|
|Chadtable|activities|23|23|
|Governance||1|1|
|||24|24|



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|11.|Tangible|fixed assets||||
|---|---|---|---|---|---|
||||Fixtures and|Motor||
||||fittings<br>f|vehicles<br>E|Total<br>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|





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|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||



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|Government|grants|grants||||
|---|---|---|---|---|---|
|The amounts|recognised<br>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|





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|Unrestric|ted<br>funds||||||
|---|---|---|---|---|---|---|
|||||||At|
|||At||||31 March 20|
|||1 April 2022<br>f|Income<br>f|Expenditure<br>' f|Transfers<br>f|23<br>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<br>f|Income<br>f|Expenditure<br>f|Transfers<br>F|22<br>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<br>2|Income<br>f|Expenditure<br>f|Transfers<br>f|23<br>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<br>6|Income<br>f|Expenditure<br>6|Transfers<br>f|22<br>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|





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|19.|Analysis ofnet asse|ts between funds||||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds<br>6|2023<br>f|
||Tangible fixed assets||16,262||16,262|
||Current assets||345,858|25,598|371,456|
||Creditors less than<br>1|year|(23,954)||(23,954)|
||Net assets||338,166|25,598|363,764|
||||Unrestricted|Restricted|Total Funds|
||||Funds<br>f.|Funds<br>f|2022<br>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<br>6|Cash flows<br>f|31 Mar 2023<br>f|
||Cash at bank and in hand||396,841|(64,641)|332,200|





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|||Y|ear ended 31iilarch 20|23||
|---|---|---|---|---|---|
|||||2023f|2022|
|Income and endowments||||||
|Donations<br>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<br>grant income|||||150,683|
|Fundralsing||||807|676|
|||||93,902|206,969|
|Charitable<br>activities||||||
|Day Centre Income (incl|catering and||transport)|235,808|135,409|
|Helping<br>Hands||||62,767|61,566|
|Dsmengs<br>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<br>Income||||||
|Interest receivable on bank deposits||||461|13|
|Total Income||||476,068|529,397|





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||De|taile|d Statement ofF<br>Year ended|inancial Act(vltie<br> 31 INarch 2023|a<br>(cocrrnued/||
|---|---|---|---|---|---|---|
||||||2023|2022|
||||||8|8|
|Expenditure|||||||
|Wages and salaries|||||334,446|294,273|
|EmployeVs<br>NIC|||||8,885|7,842|
|Pension costs|||||3,877|3,518|
|Operating<br>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<br>Other Interest payable||and slmRar charges|||9,048<br>4,359|8,089<br>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<br>on disposal||oftangible assets||||24|
|Recruitment<br>costs|||||2,143||
||||||536,482|448,398|
|Total expenditure|||||536,482|448,398|
|Net (expenditure)/income|||||(60,424)|80,999|





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|||Yea|r ended||31 March 2023|||
|---|---|---|---|---|---|---|---|
|||||||2023<br>8|2022f|
|Operation<br>ofa Day Centre||and the provision||of ancillary services||||
|Act/vities<br>undertaken|directly|||||||
|Wages and salaries||||||303,142|263,125|
|National<br>Insurance<br>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<br>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<br>on disposal|oftangible assets||||||24|
|Recruitment<br>costs||||||2,143||
|||||||481,664|398,778|
|Governance<br>costs||||||||
|Wages and salaries||||||31,304|31,148|
|Accountancy<br>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|