2022-03-31-accounts

				Page
Strategic report				1-3
Trustees' report				4-9
Independent auditor's	report			10-12
Group profit and loss	account			13
Group and company	balance	sheets		14
Group statement ofchanges		in	equity	15
Company statement	ofchanges		in equity	16
Group statement ofcash flows				17
Company statement	ofcash flows
Notes to the financial	statements			19-32

The table below outlines	the numbers	of available	units and the	services provided	at each ofthe properties	at each ofthe properties	managed
by the ATD:
			Independent	Supported	Housing	Residential	Day Care
			Living	Housing	With Care	Care
Property Owned
Fern House, Bingley					49	30	25
Grove House, llkley					42	16	30
The Beeches Menston					28
Kirkview, Shipley
Woodview, Saltaire
School Street, Pudsey
Elbolton, Grassington				12
Abbeyfisld Court, llkley			13
Abbeyfield Lodge, llldey			5
Managed Properties
Leyland's Lane, Heaton
Ing Royde, Halifax					30
Abbeyfield House, Settle				12
Abbeyfield House, Barnoldswick				12
Woodlands, Skipton					31
Pawson Cottage Homes,	llklsy
Charles Edward Sugden	Alms House
			55	36	180	46	55

				2022	2021
			Notes	f.	6
Turnover				6,675,297	6,527,606
Operating costs				(6,954,825)	(7,169,371)
Other operating	income			583,000	1,464,624
Gross surplus				302,859	822,859
Interest receivable		and similar income		505	1,675
Interest payable	and similar expenses			(194,479)	(191,729)
Profit before taxation				108,885	632,805
Tax on profit				(462)	(714)
Profit for the financial year			19	108,423	632,091

					Group		Company
					2022	2021	2022	2021
				Notes		f	f	8
Fixed assets
Tangible assets				10	24,633,422	24,872,321	24,629,954	24,872,321
Investments				11			6	6
					24,633,422	24,872,321	24,629,960	24,872,327
Current assets
Debtors				14	359,603	260,440	359,038	261,293
Cash at bank and	in hand				406,601	588,194	363,948	541,674
					766,204	848,634	722,986	802,967
Creditors: amounts		falling	due within one
year				15	(937,715)	(978,457)	(925,753)	(972,949)
Net current liabilities					(171,511)	(129,823)	(202,767)	(169,982)
Total assets less	current		liabilities		24,461,911	24,742,498	24,427,193	24,702,345
Creditors: amounts		falling	due after more
than one year				18	(14,676,206)	(15,065,216)	(14,676,206)	(15,065,216)
Net assets					9,785,705	9,677,282	9,750,987	9,637,129
Capital and reserves
Designated reserves				19	2,755	2,200
Profit and loss reserves				19	9,782,950	9,675,082	9,750,987	9,637,129
Total equity					9,785,705	9,677,282	9,750,987	9,637,129

		Designated	Profit and	Total
		reserves	loss
			reserves
		f	f
Balance at 1 April 2020			9,045,191	9,045,191
Year ended 31 March 2021:
Profit and total comprehensive	income for the year		632,091	632,091
Transfers		2,200	(2,200)
Balance at 31 March 2021		2,200	9,675,082	9,677,282
Year ended 31 March 2022:
Profit and total comprehensive	income for the year		108,423	108,423
Balance at 31 March 2022		2,755	9,782,950	9,785,705
Check CY		2,200	9,783,505	9,785,705
Difference CY		555	(555)

		Profit and
		loss
		reserves
		E
Balance at 1 April 2020		9,008,184
Year ended 31 March 2021:
Profit and total comprehensive	income for the year	628,945
Balance at 31 INarch 2021		9,637,129
Year ended 31 March 2022:
Profit and total comprehensive	income for the year	113,858
Balance at 31 March 2022		9,750,987

				2022		2021
			Notes			f
Cash flows from operating	activities
Cash generated from operations			21		442,858		1,028,877
Interest paid					(194,479)		(191,729)
Income taxes paid					(1,409)
Net cash inflow from operating		activities			246,970		837,148
Investing activities
Purchase oftangible fixed assets				(157,071)		(915,265)
Interest received				505		1,675
Net cash used in Investing	activities				(156,566)		(913,590)
Financing activities
Receipt/(repayment) of bank loans				(271,997)		(246,265)
Net cash used In financing	activities				(271,997)		(246,265)
Net decrease in cash and	cash	equivalents			(181,593)		(322,707)
Cash and cash equivalents	at beginning		ofyear		588,194		910,901
Cash and cash equivalents	at end of		year		406,601		588,194

			2022		2021
		Notes	6		E
Cash flows from operating	activities
Cash generated from operations		22		441,235		1,029,374
Interest paid				(194,479)		(191,729)
Net cash Inflow from operating activities				246,756		837,645
Investing activities
Purchase oftangible fixed assets			(152,991)		(915,265)
Interest received			505		1,675
Net cash used in investing	activities			(152,486)		(913,590)
Financing activities
Receipt/(repayment) of bank loans			(271,996)		(246,265)
Net cash used in financing	activities			(271,996)		(246,265)
Net decrease In cash and	cash equivalents			(177,726)		(322,210)
Cash and cash equivalents	at beginning	ofyear		541,674		863,884
Cash and cash equivalents	at end of	year		363,948		541,674

Building	structure	1%on cost
Roofs		2% on cost
Windows	and doors	2% on cost
Kitchens	and bathrooms	3.33%on cost
Lifts		6.67% on cost
Fixtures,	fittings and equipment	20% on cost
Computers		33.33%on cost
Motor vehicles		20% on cost

Turnover and other	Turnover and other	revenue	revenue
				2022 f	2021f
Turnover analysed		by class ofbusiness
Social housing rentals				3,696,641	3,639,276
Residential care fees				1,627,079	1,651,368
Domiciliary care income				1,148,241	1,112,116
Day centre charges				50,502
Ground rents and maintenance				7,062	5,977
Other activities and		sundry	income	129,158	63,400
Recharge ofcosts	and services			16,614	55,469
				6,675,297	6,527,606
				2022f	2021f
Other significant	revenue
Donations received				28,736	2,940
Donation of Elbolton				18,677	957,000
Grants received				457,699	453,921
Overage received				77,888	50,763
				583,000	1,464,624

				2022	2021
				F	F
Turnover analysed		by geographical	market
United	Kingdom			6,675,297	6,527,606

				2022	2021
				E	E
Operating	profit for the year is		stated after charging/(crediting):
Government		grants		(457,699)	(400,827)
Depreciation		of owned tangible	fixed assets	395,970	413,053

				Group		Company
				2022	2021	2022	2021
				Number	Number	Number	Number
Operational				225	257		257
Governance		and	support	18	18		18
Total				243	275		275
Their aggregate			remuneration	comprised:
				Group		Company
				2022	2021	2022	2021
					E	E	E
Wages and		salaries		4,771,194	4,884,818	4,771,194	4,884,818
Auditor's	remuneration
						2022	2021
Fees payable to			the company's	auditor and associates:		E	E
For audit	services
Audit ofthe		financial statements		ofthe group and company		17,433	16,353
Audit ofthe		financial statements		ofthe
company's		subsidiaries				1,920	2,017
						19,353	18,370
Interest receivable and similar income
						2022	2021
						E	E
Interest Income
Interest on		bank	deposits			505	1,675

7	Interest receivable		and similar	Income									(Continued)
	Investment income	includes the		following:
	Interest on financial		assets not measured		at	fair value			through	profit	or loss	505	1,675
8	Interest payable and similar expenses
												2022	2021
												8	E
	Interest on financial		liabilities	measured		at amortised cost:
	Interest on bank overdrafts and			loans								194,479	191,729
9	Taxation
												2022	2021
												6	f.
	Current tax
	UK corporation tax	on profits for the current				period						462	714
	The actual charge	for the year		can be reconciled				to the expected			charge for the	year based on	the profit or
	loss and the standard		rate oftax as follows:
												2022	2021
												f	f.
	Profit before taxation											108,885	632,805
	Expected tax charge		based on the standard			rate of		corporation		tax	in the UK of
	19.00%(2021:19.00%)											20,688	120,233
	Tax effect ofincome		not taxable	in determining			taxable		profit				(119,519)
	Tax effect ofincome		not taxable	in determining			taxable		profit			(20,226)
	Taxation charge											462	714

10	Tangible fixed assets	Tangible fixed assets
	Group			Bugdlng structure	Roofs	Lifts	Fixtures, fittings and	Motor vehicles	Total
							equipment
							6
	Cost
	At 1 April 2021			24,577,732	1,528,259	479,348	935,051		27,520,390
	Additions			104,590	9,702	5,319	25,125	12,335	157,071
	At 31 March	2022		24,682,322	1,537,961	484,667	960,176	12,335	27,677,461
	Depreciation	and
	impairment
	At 1 April 2021			1,638,655	128,895	123,515	757,004		2,648,069
	Depreciation	charged	in the
	year			258,790	30,759	32,279	71,675	2,467	395,970
	At 31 March	2022		1,897,445	159,654	155,794	828,679	2,467	3,044,039
	Carrying amount
	At 31 March	2022		22,784,877	1,378,307	328,873	131,497	9,868	24,633,422
	At 31 March	2021		22,939,077	1,399,364	355,833	178,047		24,872,321
	Company			Beading structure	Roofs	Lifts	Fixtures, fittings and	Computers	Total
							equipment
							f
	Cost
	At 1 April 2021			24,577,732	1,528,259	479,348	935,051		27,520,390
	Additions			104,590	9,702	5,319	21,045	12,335	152,991
	At 31 March	2022		24,682,322	1,537,961	484,667	956,096	12,335	27,673,381
	Depreciation	and
	Impairment
	At 1 April 2021			1,638,655	128,895	123,515	757,004		2,648,069
	Depreciation	charged	in the
	year			258,790	30,759	32,279	71,063	2,467	395,358
	At 31 March	2022		1,897,445	159,654	155,794	828,067	2,467	3,043,427
	Carrying amount
	At 31 March	2022		22,784,877	1,378,307	328,873	128,029	9,868	24,629,954
	At 31 March	2021		22,939,077	1,399,364	355,833	178,047		24,872,321

11	Fixed asset investments	Fixed asset investments	Fixed asset investments	Fixed asset investments
											Group		Company
											2022	2021	2022	2021
									Notes			E	E		E
	Investments in subsidiaries								12
	IIovements In fixed asset					Investments
	Company													Shares	in
														subsidiaries
															E
	Cost or valuation
	At 1 Apri1	2021 and 31 March 2022
	Carrying	amount
	At 31 March 2022
	At 31 March 2021
12	Subsidiaries
	Details of	the company's			subsidiaries			at	31 March	2022	are as follows:
	Name of undenaklng								Registered	offic			Class of	% Held
													shares held	Direct
	Abbeyfield	Court Limtied							England				Ordinary	100
	Abbeyfield	Lodge	(llkley)		Limited				England				Ordinary	100
13	Financial	instruments
											Group		Company
											2022	2021	2022	2021
											E	E	E		E
	Carrying	amount	offinancial				assets
	Debt instruments		measured			at	amortised		cost		143,846	102,215	150,826	109,228
	Carrying	amount	offinancial				liabilities
	Measured	at amortised		cost						8,634,991		8,953,446	8,623,491	8,949,347

14	Debtors
				Group		Company
	Amounts falling due	within one year:		2022 f	2021 f	2022f	2021f
	Trade debtors			121,348	86,727	119,157	86,257
	Other debtors			22,498	15,488	31,669	22,971
	Prspayments and accrued income			215,757	158,225	208,212	152,065
				359,603	260,440	359,038	261,293
15	Creditors: amounts	falling due within	one year
				Group		Company
			Notes	2022f	2021f	2022f	2021 f.
	Bank loans		17	283,395	274,312	283,395	274,312
	Trade creditors			335,995	277,441	333,603	277,189
	Corporation tax payable			462	1,409
	Other taxation and social security			69,427	70,773	69,427	70,773
	Government grants		18	109,004	109,640	109,004	109,640
	Other creditors			40,454	46,491	38,251	44,838
	Accruals and deferred	income		98,978	198,391	92,073	196,197
				937,715	978,457	925,753	972,949
16	Creditors: amounts	falling due after	more than	one year
				Group		Company
			Notes	2022 f	2021f	2022 f	2021f
	Bank loans and ovsrdrafts		17	7,698,344	7,979,423	7,698,344	7,979,423
	Government grants		18	6,800,037	6,908,405	6,800,037	6,908,405
	Other creditors			177,825	177,388	177,825	177,388
				14,676,206	15,065,216	14,676,206	15,065,216
17	Loans and overdrafts
				Group		Company
				2022	2021	2022	2021
				f	f	f	f
	Bank loans			7,981,739	8,253,735	7,981,739	8,253,735
	Payabls within one year			283,395	274,312	283,395	274,312
	Payabls after one year			7,698,344	7,979,423	7,698,344	7,979,423

						Group		Company
						2022	2021	2022	2021
						E	f	E	f
Arising	from		government	grants		6,909,041	7,018,045	6,909,041	7,018,045
Deferred		income is induded			in the financial statements	as follows:
Current		liabilities				109,004	109,640	109,004	109,640
Non-current			liabilities			6,800,037	6,908,405	6,800,037	6,908,405
						6,909,041	7,018,045	6,909,041	7,018,045

21	Cash generated from	group	ope	ration	s
						2022 f	2021f
	Profit for the year afier	tax				108,423	632,091
	Adjustments for:
	Taxation charged					462	714
	Finance costs					194,479	191,729
	Investment income					(505)	(1,675)
	Depreciation and impairment		oftangible		fixed assets	395,970	413,053
	Movements in working	capltah
	Increase in debtors					(99,162)	(9,526)
	Decrease in creditors					(47,805)	(87,870)
	Decrease in deferred income					(109,004)	(109,639)
	Cash generated from	operations				442,858	1,028,877
22	Cash generated from	operations		-company
						2022	2021
	Profit for ths year after tax					113,857	628,944
	Adjustments for:
	Finance costs					194,479	191,729
	Investment income					(505)	(1,675)
	Depreciation and impairment		oftangible		fixed assets	395,358	413,053
	Movements In working	capital:
	Increase in debtors					(97,744)	(9,635)
	Decrease in creditors					(55,206)	(83,403)
	Decrease in deferred income					(109,004)	(109,639)
	Cash generated from	operations				441,235	1,029,374