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2022-03-31-accounts

Contents page
Chairman's
foreword		 Page
Trustees Annual
Report		 Pages 2-12
Independent
Examiners		 Report Page 13
Statement of Financial Activities Page 14
Balance Sheet Page 15
Notes to the Accounts Pages 16-36

The position ofthe reserves against this policy were as follows as 31March The position ofthe reserves against this policy were as follows as 31March The position ofthe reserves against this policy were as follows as 31March The position ofthe reserves against this policy were as follows as 31March 2022:
Actual Reserves Target Level
Unrestricted
Reserves
General Reserves 73,146 32,000
Volunteer
Centre		 3,500 3,250
Meals on Wheels 12,000 12,000
88,646 47,250
Designated
(unrestricted)		 Reserves
Organisational
Develo		 ment 5,000 5,000
Service Develo
ment		 10,000 10,000
Restricted Reserves
Transport 7,206 8,500
Sitting 4,500 3,000
Befriending 1,500 3,000
Minibus 4,376 4,000
Meals on Wheels (DEFRA) 5,111 4,706
DAVE 1,935 2,048
Teas and Tarts 6,947 6,602
Forget Me Not Friends 2,560 2,560
Men in Sheds 430 476
Covid-19:
Feed the Hungry 3,768 5,000
Two Ridings 2,000 2,000
Total all reserves 143,917 104,142

Easingwold District Community
Care		 Community
Care		 Community
Care		 Association Charity Na
CHARITY COMhhISSIQN
FOR ENGLAND
AND WALES'		 Annual accounts for the eriod
Period end
Period start date ! 01/04l2021 date 31lQ3l2022
0
Restricted
Recommended
categories		 by Unrestricted income Endowment Prior year
activity funds funds funds Total funds
'		 funds
E K F E. E
Incoming
resources		 (Note 3) FG1 FG2 F03 F04 FGS
income and endowments from:
Oonalions and legsass S01 51 571 4,323 55,894 47,768
Ch eatable achvilies 28,213 16,876 45,089 87,668
Other trading
activities		 S03 2, 'i 16 298 2,414 10418
Inve stmen'Is S04 327 327 930
Other S06 13,182
Total S07 82 227 21 497 103,723 159966
Resources expended (Note 5)
Expenditure
on:
Raising funds S06 880 880 694
Chantable
activihes		 Sos 72,507 22692 95,199 117,921
Other S11 5,244
Total S12 73,387 22,692 96,079 123,858
Net incomel(expenditure) before investment
gains/{ losses) S13 8,839 (1,195) 7,644 36,108
Ne'l gains/(losses)
on investments		 S14
Net incomel(expenditure) S15 8,839 (1,195) 7,644 36,108
Transfers
between funds		 S16
S17
Other recognised
gains/(losses):
Gains and lOSSeS an revaluation al fixed aSSetS /Or the Charity'S Own use S16
Other gains/(lassesj Ste
Net movement
in funds		 S20 8,839 1,195 7,644 36,'i 08
Reconciliation offunds:
Total funds brought forward s21 94,807 41,466 136,273 100,165
Total funds carried forward S22 103,646 4D,271 143,917 136,723
~
s		 0 ~ ~
Z
8 Restricted
Unrestricted income Endowment Total this Total last
funds
f.		 funds funds
R		 year
f		 year
Fixed assets F01 F02 F03 F04 F05
Tangible assets
(Note 9)		 eo2 7 1,510
Total fixed assets eos 1,867 ,867 1,510
Current assets
Debtors
(Note 10)		 eor 89 1,047 11,293
Cash at bank and In hand (Note 12)
Total current assets		 eo9
e1o		 9,7 162,070
173,363
Creditors: amounts
falling due within
one year
(Note 11)		 811 4,112 51,481 55,593 38,601
Het current essetsl(liabNNes) e12 ,77
Total assets less current liabilNes e13 103,646 40,27 3,917 136,273
Creditors: amounts
falling due after
one year
(Note 11)		 814
Provisions for new entity transfer 81S
Total net assets orIlabl/Nes e1e 103,646 40,271 143,917 136,273
Funds ofthe Charity
Endowment
funds (Note 13)		 817
Restricted income funds
(Note 13)		 818 40,271 40,271 41,466
Unrestricted
funds		 73,396 73,396 64,556
Core funded services 15,250 15,250 15,250
Service development 819 10,000 10,000 10,000
Organlsatlonal
development		 5,000 5,000 5,000
Revaluation
reserve
Total funds 0, 143,917 136,273
Signed by one or two trustees on behalf
the trustees		 ofall Signature Print Name Date of
a
revel
lames RatcBff 4 II&3
Stuart Parker (4 i

This standard This standard list ofaccount/ng
polldes has been applied by the charily except forthose ticked
No or N/h . I/Ithere a		 list ofaccount/ng
polldes has been applied by the charily except forthose ticked
No or N/h . I/Ithere a		 list ofaccount/ng
polldes has been applied by the charily except forthose ticked
No or N/h . I/Ithere a		 list ofaccount/ng
polldes has been applied by the charily except forthose ticked
No or N/h . I/Ithere a		 list ofaccount/ng
polldes has been applied by the charily except forthose ticked
No or N/h . I/Ithere a
r/Uferent or add/t/ona/ policy has been adopted then this is detailed in the box be/oe.
Recognitlon ofIncome These are induded
in the Statemenl ofFinancial Activies (SoFA)when:
~
the charity becomes enUtled to the resources;
it is more likely than not that the trustees
will receive the resources; and		 Yes No Nla
~
the monetary
value can be measured
with sufAdent
reliability.
There has been no ofhetting ofassets and liabUities, or income and expenses, unless required Yes No N/a
Offsetting or permitted
by the FRS 102SORP or FRS 102.
Yes No N/a
Grants and donations
are only induded
in the SoFAwhen the general Income
Grants and donations recognition
criteria are met (5.10to5.12FRS102SORP),
In the case ofperformance
related grants, income must only be recognised to the
extent that the charity has provided the spedAed goods orservices as entitlement		 to Yes No N/a
the grant only occurs when the performance
related condithns
are met (6.16FRS		 102
SORP).
Legacies Legades are included
in the SOFA when receipt is probable,
that Is, when there has		 Yes No N/a
been grant ofprobate, the executors have established
that there are sufgclent		 assets in
the estate and any conditions attached to the legacy are either within the control ofthe
charity or have been met.
Yes No N/a
Government grants The charity has received government
grants in the reporting
period
Gilt Aid receivable is induded
in income when there isa valid dedaraUon
from		 Ihe
Tax reclaims on donor.
Any GiR Aid amount recovered on a donation
is considered to be part ofthat giR		 Yes No N/a
donations and gifts and is treated as an addition to the same fund as the initial donation
unless the donor or
the terms ofthe appeal have specied otherwise.
es No N/a
Contractual Income and This is only induded
in the SoFA once the charity has provided
the related goods or
performance related services or met the performance
related conditions.
grants
Donated goods Donated goods are measured
at fair vatue (the amount
for which Ihe asset could be
exchanged)
unless impractical to do so.		 Yes No N/a
The cost ofany stock ofgoods donated for distribution
to beneAdarkts
is deemed tobe
the fair value ofthose gifts at the time oftheir rectUpt and they are recognised
on		 Yes No N/a
receipt.
In the reporting
period
in which the stocks are distributed,
they ere recognised
as an expense at the carrying
amount
ofthe stocks at distribution.
Donated goods for resale are measured
at fair value on irUUal recognition,
which is		 the
expected proceeds from sale less the expected costs ofsale, and recognised
'Income from other trading
activities' with the corresponding
stock recognised		 in
in the		 Yes No N/a
balance sheet.
On its sale the value ofstock is charged against 'tncome from		 other
trading
acUviUes' and the proceeds from sate are also recognised as 'Income		 from
other trading
activities'.
Yes No N/a
Goods donated
for on-going use by the charity are recognised as tangible
Axed assets
and Induded
In the SoFAas incoming resources when recelvabkr.
Yes No N/a
Ggts in kind tor use by the charity are induded
in the SoFA as Income from donaUons
when receivable.
Donated services and Donated services and faaiIUes are induded
in the SOFA when received at the		 value of Yes No Nla
facilities the giR to the charity provided
the value ofthe gilt can be measured
reliably.
Donated services and fadlities that are consumed
immediately
are recognised		 as Yes No N/a
Income with an equivalent
amount recognised as an expense under the appropriate
heading
in the SOFA.
Yes No N/a
Support costs The charity has incurred
expenditure
on support costs,
Volunteer help The value of any vduntary
help received is not induded
in the accounts but is
described
in the trustees'
annual report.		 Yes No N/a
Yes No N/a
Income from Interest, This is included
in the accounts when receipt is probable
and the amount
receivable
royalties and dividends can be measured
reliably.
es No N/a
Income from membership Membership
subscripUons
received in the nature ofa gilt are recognised
in Oonations
subscriptlons and Legades.
Membership
subscriptions
which gives a member the right to buy services or other		 es 0
benefits are recognised as income earned
from the provision
ofgoods and services		 as
income from charitable
activities.
Settlement
claims		 ofinsurance Insurance
claims are only included
in the SoFAwhen the general income recognition
criteria are met (5.10to5.12FRS102SORP) and are Induded as an iten ofother
income in the SoFA.		 Yes No N/a
Investment
losses		 gains and This includes any realised or unrealised
gains or losses on the sale of investments
and
any gain orloss resulting
from revaluing
investments
to markel value at the end ofthe		 Yes No N/a
2.3EXPENDITURE AND LIABILITIES
Liability recognitton LiabIUUes are recognised
where it is more likely than not that there is a legal or		 Yes No N/a
construcUve
obggation
committing
the charity to pay out resources and the amount		 of
the obUgation can be measured
with reasonable
certainty.
Governance
costs		 and support Support costs have been allocated between
governance
costs and other support.
Governance
costs comprise
ail costs fnvoiving
public accountability
ofthe charity and
its compliance
with regulation
and good practice.		 es 0 8
Support costs include central functions
and have been allocated to acUvity cost		 Yes No N/a
categories on a basis consistent
with the use ofresources, eg allocating
property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
Grants with
conditions		 performance Where the charity gives a grant with conditions
for ils payment
being a specIRc level of
service or output to be provided,
such grants are only recognised
in the SoFA once the
recipient ofthe grant has provided
the specified service or output.		 es o a
Where there are no condiUons
attaching
to the grant that enables the donor charity		 to Yes No N/a
perfonnance conditions realistically
avokl the commitment,
a liability for the full funding
obligation
must be
recognised.
Redundancy cost The charity made redundancy
payments
during Ihe reporting
period.		 Yes No N/a
Oeferred Income Material items ofdeferred income has been induded
in the accounts.		 Yes No N/a
es No N/a
Creditors The charity has creditors
which are measured
at setthment
amounts less any trade
discounts
Provlstons for liabilities A UaNity is measured
on recognlUon
at its historical cost and then subsequently
measured
at the best estimate ofthe amount
required to settle the obligaUon at the		 Yes No N/a
reporting
date
Basicfinancial
Instruments		 The charity accounts for basic Unancial
instruments
on initial recognition as per
paragraph
10.7FRS102SORP. Subsequent
measurement
is as per paragraphs
11.17
to11.19,FRS102SORP.		 Yes No N/a
2.4ASSETS
Tanglbh fixed assets for These are capitalised
ifthey can be used for more than one year. and cost at least
use by charity rsnn Yes No N/a
They are valued at cost.
The deprectaUon
rates and methods used are disclosed
in note 92.
Intangible
fixed assets		 The charity has intangibkt
fixed assets, that ls, norwnonetary
assets that do not have		 Yes No N/a
physical substance
but are identNable
and are controlled
by the charity through
custody
or legal rights.
The amortisatlon
rates and methods
used are disclosed
in note 9,5
es No a
They are valued at cost.
Heritage assets The charity has heritage assets, lhat is,n~onetary
assets with historic. artistic,
scientNc, technological,
geophysical
or environmental
qualities that are held
and		 Yes No N/a
maintained
principally
for their contribution
to knowledge
and culture.
The deprectaUon
rates and methods
used as disclosed
in note 9.8.1.4.
Yes No N/a
They are valued at cost.
Investments Fixed asset investments
in quoted shares, traded bonds and similar investments
are
valued at initially at cost and subsequengy
at fair value (their market value) at the year		 Yes No N/a
end. The same treatment
is applied to unlisted
investments
unless fair value cannot be
measured
reliably in which case lt is measured
at cost less impairment.
Investments
held for resale or pending
their sale and cash and cash equivalents
with a		 Yes No N/a
maturity
date ofless than 1year are treated as current asset Investments
Stocks and work In Stocks held for sale as part ofno~arttable
trade are measured
at the lower or cost or		 net No N/a
progress reaiisable value.
Goods or services provided as part ofa charitable
activity are measured
at net realisable		 value No N/a
based on the service potential
provided
by items ofstock,
Work in progress ls valued at cost less any foreseeable loss that ls likely to occur on the No N/a
contract.
Debtors finduding
trade debtors and loans receivable) are measured
on Initial recognition		 at No N/a
Debtors settlement
amount
after any trade discounts
or amount advanced
by the charity.
Subsequently,
they are measured
at the cash or other consideration
expected to be received.
Cuneni asset The charity has has lnvestmenls
which
lt holds for resale or pending
their sate arxl cash
cash equivalents
with a maturity
date less than one year. These include cash on deposit		 and
and		 No N/a
Investments cash equivalents
with a maturity
date ofless than one year held for investment
purposes		 rather
than to meet short term cash commitments
as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial
instruments.
Note 3 Ana l ys is of inc o me
Restricted
Unrestricted Income Endowment
funds funds funds Total funds Prior year
Anal is
Donations Donations
and		 ifts 17.809 1,896 19,705 7,042
and legacies: General grants 8 Donations provided by
overnment/other charities 33,762 2,427 36,189 40,727
Other
Total 51,571 4,323 55,894
Charitable North Yorkshire Count Council 5414 5414 12712
activities: Hamble ton District Council 3,00G 3,0GO 3,500
Other
rant		 33,734
Thirsk CCA 4 471 4 471
Stokesle
CCA		 2,110 2 110 90
User Contributions (Transport/ Lunch income etc)
25.213 4,882 30,095 37.632
Contract income
Total 28,213 16,876 45,089 87 668
Other trading Fundraisin 1 848 298 2.146
Miscellaneous income 268 10,418
Total 2,116 298 2,414 10,418
Income from Interest income 327 327 93G
investments: Total 327 327 930
Other: Sund
race&pts		 13182
Total 13,182
TOTAL INCOME 82,227 21,497 103,723 159,966
Other information:
All income in the prior year was unrestricted
pravide description
and amounts)		 except for. (please Not appgcable
Where any endOWment
fund is		 converted into inCOme In the repartlng
period, please give the reason for the conversion.

This year Last year
Descrl tton
Government grant 1 Hambleton District Council 8600 8000
North Yorkshire Coun Council 48 120
Total 63,255 56,120
Please provide details ofany
unfulfille conditions and other Not applicable
contingencies
attaching togrants
that have been recognised
ln income.
Please give details ofother forms of
government
assistance from which		 Not applicable
the charity has directly benefited.
Note 5 Analysis ofexpenditure ofexpenditure ofexpenditure
Restricted
Unrestricted Income Endowment
funds funds funds Total funds Prier year
Anal ls K
Expenditure on Support costs
raising funds: 880 880
Total expenditure on raising funds 880 880
Expenditure on Project costs 43378 22692 66070 95560
charitable activities Support costs 21 121 21 121 16652
Governance costs 8 008 8008 5709
Total expenditure on charitable activities 72,507 22,692 95199 117921
Other Irrecoverable debt 5,244
Total other expenditure 5,244
TOTAL EXPENDlTURE 73,387 22,692 96,079 123,858

Grant Grant
Activity or programme Activities undertaken directly funding
of		 Support
Costs		 Total this
year		 Total
prior year
ac es
Activity 1
Activi 2 see note '6' for additional disciosure
Other
Total
Prior year expenditure
on charitable
can be analysed as follows:		 activities see note '6' for additional disclosure
Within the expenditure items above the following
items are material: tplease disclose the nature, see note '6' for additional disclosure
amount and any prior year amounts)
Charitable Basis of
Raising funds activities Grand total allocation
(Describe
Su ort cost exam les method)
Accountancy 6,417 6,417 Direct costs
independent Examination 564 564 DIrect COStS
Catering/
refreshments		 (AGM) 539 539 Direct costs
Development 488 488 Direct costs
Total Governance Costs 8,008 8,008
Equipment (revenue) 37 39 Time
Insurance Time
Meetings/
events/		 refreshments Time
Postage 49 51 Time
Stationery 328 342 Time
Photocopier Time
Rent 116 2,784 2,900 Time
Sundry 20 474 494 Time
Salaries 514 12,326 12,840 Time
Legal fees 16 386 402 Time
Subscriptions 39 931 970 Time
Telephone 53 1,268 1,321 Time
Travel 40 967 1,007 Time
TIalnIng 10 240 250 Time
Repairs 8 Renewals 26 27 Time
Catering Time
Printing/
publicity		 8 packaging 449 468 Time
IT support 58 60 Time
Maintenance &cleaning Time
Depreciation 629 655 Time
Bank charges 176 Time
Total Support Costs 880 21,121 22,002

This year Last year
E
552

8.1Staff Costs
This year Lest year
8 R
Salaries and wages 40,935 53,830
Social security costs
Pension costs (defined contribution
scheme)		 2,827 3,198
Other employee
benefits
Total staff costs 43,762 57,028
Please provide details ofexpenditure
on staff		 working for the charity Not applicable
whose contracts are with and are paid by a related party
Please give details ofthe number ofemployees
whose total
band off10,000from 880,000upwards.
Ifthene are no such		 employee benelfts (excluding employer pension costs) fell within
transactions,
please enter 'true'In the boxprovided.		 each
No employees
received employee
benefits (excluding
employer		 No employees received remunerathn, expenses or benefits
pension costs) for the reporting
period ofmore than f80,000		 exceeding E60,000 during the year
8.2 Average head count ln the year Governance This year
Number		 Last year
Number
The parts ofthe charity
ln which the		 Fundralsln 0.1 0,1
employees
work		 Charitable
Activities		 1.2 1.2
0.1 0.1
Total 1.3 1,3
8.3Ex~retie payments
toemployees
and others (excluding		 bustees)
Please complefe Ifan ex~retie payment Ismade.
Please explain the nature ofthe payment
Not applicable
Please state the legal authority or reason for
making the payment Not applicable
Please state the amount ofthe payment (or
value ofany waiver ofa right to an asset) Not applicable
8.4 Redundancy
payments
Please complete Ifany redundancy
or termination
payment		 Ismade in the period.
Total amount ofpayment Nct aptlcable
The nature ofthe payment (cash, asset etc.)
The extent ofredundancy
balance sheet date		 funding atthe funding atthe Not applicable
Please state the accounting policy for any Not appticabie
redundancy
ortermination		 payments
Freehold land Other land & Plant, Fixtures, Fixtures, Total
8 buildings buildings machinery and fittings and
motor vehicles equipment
At the beginning of 1,956 1,956
the year
Additions 1,012 1,012
Revaluations
Disposals
At end of the year 2,968 2,968
9.2 Depreciation and impairments
Basis SLor RB SLor RB SLor RB SL SL or RB Straight Line
("SL")or
Reducing
Balance
("RB")
**Rate 25%
At beginning ofthe 447 447
year
Disposals
Depreciation 655 655
Impairment
At end of the year 1,102 1,102
9.3Net book value
Net book value at the 1,510 1,510
beginning of the year
Net book value at the 1,867 1,867
end ofthe year

This year Last year
f:
867 9,209
179 2,084

11.1 Analysis ofcreditors
Amounts falling due Amounts falling due after more
within one year than one ear
This year This year Last year
E E E
Accruals and deferred income 54,713 37,899
Other creditors 880 702
Total
11.2Deferred income
Please complete this note ifthe charity has deferred income.
Please ex lain the reasons wh
Income ls deferred.
Deferred income relates lo sitting end befriending
Movement
In deferred Income account		 This year Last year
E E
Balance at the start ofthe reporting period 31,223 17,000
Amounts
added in current period		 29,918 22,723
Amounts
released to income from		 previous periods (10,538) (8,500)
Balance atthe end ofthe reporting period 50,603 31,223
Note 12 Cash at bank and in hand
Short term cash investments (less than 3months maturity date)
Short term deposits
Cash at bank and on hand
Other
Total
This year Last year
K
179,913 135,045
16,683 27,025
Note 13 Cha funds funds funds
13.1 Details ofmaterial funds held and movements
durln
the CURRENT re		 ortln erlod
Please give dotage ofthe movements ofmaterial
Indfvlrfrraf
funds ln the nspordng		 period together with a balancing figure for 'Other funds'. The Toarl funds' Bgure
below should reconcge to Total funds' Inthe btanace sheet
'Iteyr PE-permanent
endowment		 fumtsi EE- expenrgbfe
endowment
funds; R -		 restricted income fun', Incturgng spechl trusts, of the charltyi end (I- unrestricted
fumts
un un
bahnces balances
Type PE,EE
Ror UR		 Purpose and Restrictions brought
forward		 Transfer
to en		 Expenditure Transfers Gains and
losses		 carried
forward
Fund names
R Asockd car scheme partly financed with
contractual
funding
provided
by
Hambhton
Dhtrtct Councfi 8, North		 7,207
Yorkshire Coun
Counck		 6 822 5415
R A respite cere scheme hrgely financed
with contractual
funding
provided
by
North Yorkshire County Councfi,		 4,500
2 110 2 110
A short tenn project financed
by North
Yorkstdre County Council through the
offices ofThtrsk Community
Cere
Assochfion,
with the objecfive of		 1,500
redudng
sech( isola5on in the
4 471 4471
Minibus A project released where various
organisations
and community
groups can
hire the minibus for days out, regular 4,378
mays take phoe forthe community to
vartous phces each week. 3 697
Demsnfia Awareness
in the Villages and
Esstngwotd
proJect		 1,935
113
A sodal scheme partly financed with
contractual
funding
prov(ded
by St
Monica's Horne form Hospital		 9
YAC Minibus Asodal scheme partly financed with
contractual
funding
provided
by St
Mocha's Home form Hospital		 58
58
Tuesday Tees 8 Tarte. Friday Local inifiative pmjech.
Frolics 8,947
6 602 12
Forget me not friends R A Project for Demen5a related work.
2,560
Friends ofStMonica's COVID- For Covid rehted ecfivtfies
19
Men in Sheds Support for older men who want to get
ether		 478 48 430
Mesh on Wheeh (DEFRA) Grant from OEFRA formesh for those
who cannot afford them.
MOW
consumabhs,
core costs and volunteer		 5,111
ccxpenses 5 111
Two Rklings Grant from Two Ridings Community
Foundation
toassist with Covid acfivities		 2,000
2 000
Feed the Hungry Grant from Hambleton
Dhtrict Councfi
(HOC)		 5 000 1 232 3,788
Oemenfia Hub Chrb Club providing
acdvities
148
Supply offood, advice and support
3 392 3392
UR Unrestrfcted
funds
94807 82 227 3387 103,847
TotalFunds 136,273 103,723 (98,079) 143,917

13.3 Transfers 13.3 Transfers between funds
Reason fortransfer and where endowment
is		 Amount
Between Transport 1) An annual
Management/Administration
Fee ofEO has
Scheme & Unrestricted been made to ensure there are funds available
for at
funds least 6months worth ofexpenditure
for the following
year. Services were not running
due to COVID-19.
Between Sitting Scheme & 1) An annual
Management/Administration
Fee ofEO has
Unrestricted funds been made to ensure there are funds available for at
hast 6months worth ofexpenditure
for the following
year. Services were not running
due to COVID-19.
Between Befriending 1) An annual
Management/Administration
Fee ofKO has
Scheme & Unrestricted been made to ensure there are funds available
for at
funds least 6months worth ofexpenditure
forthe following
year. Services were not running
due to COVID-19.
Home from Hospital 1) An annual
Management/Administration
Fee of RO has
been made to ensure there are funds available for at
least 6 months worth ofexpenditure
for the following
year. Services were not running
due to COVID-19.
Between Minibus scheme 1) An annual
Management/Administration
Fee of RO has
&Unrestricted
funds		 been made to ensure there are funds available
for at
least 6 months worth ofexpenditure
for the following
year. Services were not running
due to COVID-19.