2023-03-31-accounts

Chairman's foreword	Page
Trustees Annual Report	Pages
Independent Examiners Report	Page
Statement ofFinancial Activities	Page	12
Balance Sheet	Page	13
Notes to the Accounts	Pages	14-33

O CHARITY COMMISSION FOR ENGLAND AND WALES	O CHARITY COMMISSION FOR ENGLAND AND WALES	O CHARITY COMMISSION FOR ENGLAND AND WALES	O CHARITY COMMISSION FOR ENGLAND AND WALES	Eaelngwold	District	community care Association Annual accounts for the	community care Association Annual accounts for the	community care Association Annual accounts for the	community care Association Annual accounts for the	Period charity eriod	end No	$]72534
				Period start date		01/04/2022				date		31/03/2023
						OZ
						8			Restricted
Recommended categories			by			Unrestricted			income	Endowment			Prior year
activity							funds		funds	funda		Total funda	funds
									E.
incoming resources	(Note		3)				F01		F02	F03		F04	F05
Income and endowments		from:
Donations and tegaaes						SD1		31,657	15,917			47573	55894
Charitable activitieS						Sog	135,416		51,258			186,674	45,089
Other trading activities						S03		2,730	374			3,104	2,414
Investments						S04		1,205				1 205	327
Other						S06
Tote/						SOT	171,008		67,548			238,556	103723
Resources expended		(Note 5)
Expenditure om
Raising funds						S06		1,741				1,741	880
Charitable acdvitlas						S09	152,659		24,703			177363	95200
Other						S11		273				273
Total						S12	154,673		24,703			179,377	96,079
Net income/(expenditure)			before	investment
gains/(losses)						S13		16,335	42,845			59,179	7,644
Net g sine/I losses t on investments						S14
Net income/(expenditure)						S15		16,335	42,845			59,179	7,644
Transfers between funds						S16		16,375	(16,375)
						Str
Other recognised gains/(losses):
Gains and losses an revaluation		offixed assets		for the charitjjs	awn use	S16
Other gainer(tosses)						S16
Net movement in funds						S20		32,710	26,470			59179	7644
Reconci/rat/on offunds:
Tota/ funds brought	forward					S21	103,646		40,271			143,917	136,273
Tota/ funds carried forward						S22	136356		66741			203096	143,91'7

~ e
	Z
	8		Restricted
		Unrestricted	income	Endowment	Total this		Total last
	C9	funds f	funds	funds	year			year
Fixed assets		F01	F02	F03		F04		FOS
Tangible assets (Note 9) Totalfixeassets	Bo2 eos							1,867 1;867
Current assets
Oebtors (Note 10)	eo7	4,319	3,889			8,208		1,047
Cash at bank and In hand (Note 12) Total current assets	eos e1o	, 92	7,		3	4,		196,595 197,642
Creditors: amounts falling due within
one year (Note 11)	811	7,937	110,722		118,659			55,593
Net current assetsl(liabilities)	e12
Total assets less current IlabllNes	813	,356						143917
Creditors: amounts falling due after
one year (Note 11)	814
Provisions for new entity transfer	815
Total net assets orliabllNes	e1e	136,356	66,741		203,096			143,917
Funds ofthe Charity
Endowment funds (Note 13)	817
Restricted Income funds (Note 13)	81e		66,741		66,741			40,271
Unrestricted funds		106,105			106,105			73,396
Core funded services		15,250				15,250		15,250
Service development	81s	10,000				10,000		10,000
Organisational development		5,000				5,000		5,000
Revaluation reserve	820
Total funds	e21				203,096			143,917
Signed by one or two trustees on behalf ofall the trustees		Signature		Print Name			Date of a roval
				James Ratciiff			u/Iz- M
				Stuart Parker			c5	1& aZ

pj the nature ofany changes;	Not applicable
plj the effectofthe change on income and expense or assets and liabilities forthe current period; and	Not applicable
pllj where practicable, the elFectofthe change in one or
more future perfods.
	Not applicable

No material prior year error have	been identied in the reportin	g period (3.
Yes
No
Please disclose:
(ij the nature of the prior period	error;	Not applicable
Plj foreach prior period presented In the accounts, the
amount ofthe correction foreach account line item
alFected; and
		Not applicable
pilj the amount ofthe correction at the beginning oftire
earliest prior period presented	In the accounts.
		Not applicable

Thh standard	Thh standard	fistofaccounbng poiidea has been applied by the charity except for those licked No or %th'.	fistofaccounbng poiidea has been applied by the charity except for those licked No or %th'.	fistofaccounbng poiidea has been applied by the charity except for those licked No or %th'.	Where a
diff'erent or	adrÃonaipoiicy		has been adopted then fhia isdefarfedin the box below.
Recognltlon		ofIncome	These are Induded In the Statement ofRnandal Acth' (SoFA)when:
			~ lhe charity becomes entNed to the resources;
			Itis more likely than not that the trustees will receive the resources; and
			~ the monetary value can be measured with sugldent reliability.
			There has been no offsetting ofassets and llatxINes. or Income and expenses,	unless required
			or permitted by the FRS102SORP or FRS102.
						Yes
			Grants and donations are only lnduded ln the SoFAwhen the general Income
Grants and donations			recognNon crRerta are met (6.10to 6.12FRS102SORP).
			In the case ofperformance related grants, income must only be recognised to	the
			extent that the charity has provtded the spec%ed goods orservices as entNernent		to the		No	N/a
			grant only occurs when the performance rehted condithns are met (6.16FRS 102
			SORP),
			Legades are Induded ln lhe SOFA when receipt ls probabkr, that ls, when there has			Yes	No	N/a
			been grant ofprobate, the executors have established that there are sufgdent	assets In
			the estate and any conditions attached to the legacy are either within the control ofthe
			charity or have been met.
							No	N/a
			The charity has received government grants ln the reporting period
			Gift Aid receivable ls lnduded In Income when there h a valid dedara5on from	the
Tax reclaIms on			donor. Any Gift Aid amount recovered on a donadon ls considered tobe part ofthat giR			Yes	No	N/a
donations	and gifts		and ls treated as an addNon to Ihe same fund as the lnNal donaSon unless the donor or
			the terms ofthe appeal have specNed otherwhe.
Contractual perfonnance		income and tehted	This Is only lnduded In the SoFA once the charity has provided the related goods services or met the performance related condNons.		or
grants
Oonated goods			Oonated goods are measured at fair value (the amount for which the asset could exchanged) unless Impracgcal to do so.		be
			The cost ofany stock ofgoods donated for distribution to beneRdarles ls deemed		tobe
			the fair value ofthose gifts at the time oftheir receipt and they are recognised	on
			receipt. In the reporting period in which the stocks are distributed, they are recognised
			as an expense atthe carrying amount ofthe stocks at dtstrtbudon.
			Oonated goods for resale are measured at fair value on lnNal recognNon, whhh		Isthe
			expected proceeds from sale lees the expected costs ofsale, and recognhed	In
			'Income from other trading actlvNes' with the corresponding stock recognised	ln the
			balance sheet. On its sale the value ofstock Ischarged against 'Income from	other
			trading activities' and the proceeds from sale are also recognised as 'Income	from
			other trading actlvNes'.
						Yes	No	Nia
			Goods donated foro~oing use by the charity are recognhed as tangible Rxed assets
			and Induded In lhe SoFAas incoming resources when receivable.
						Yes	No	N/a
			Gifts In kind foruse by the charity are induded In the SoFAas income from donallons
			when receivable.
Oonated services and			Oonated servkm and faciNIes are induded in the SOFAwhen received at the	value of
feetitties			the gift to the charity provided the value ofthe gift can be measured reliably.
			Oonated services and fadiNes that are consumed immediately are recognised	as
			income wRh an equivalent amount recognised as an expense under the approprhte
			heading In the SOFA.
						Yes	No	Wa
Support costs			The charity has Incuned expenditure on support costs.
Volunteer	help		The value ofany voluntary help received h not lnduded In the accounts but Is described In the trustees' annual report			Yes	No	Wa
			16

Income from	Income from	Interest,	Thh is induded fn Ihe accounts when receipt Is probable snd the amount receivable		Yes	No	N/a
royalties and		dividends	can be measured regably.
Income from		membership	Membership subscripUons received in the nature ofa gift are recognised in DonaUons		es	No	N/a
subscrlpthns			and Legades.
			Membership subscrlptlons which gives a member the right to buy services or other		es	0
			benefits are recognhed as income earned from the provision ofgoods snd services	as
			Income from charitable actlvNes.
SeNement chime	ofInsurance		Insurance dalms are only induded in the SoFA when the general income recognithn criteria are met (5.10to5.12FRS102SORP) and are induded as an item ofother Income In the SoFA.		Yes	No	N/a
Investment hssee	gains and		This Indudes any realhed or unreail sad gains or losses on the sale of investments and any gain orhas resufUng from revaluing fnvestments to market value at the end ofthe		Yes	No	N/a
			year.
2.3EXPENDITURE			AND LIABILITIES
Uablllty recognlthn			UabllNes are recognhed where ith more Ukely than not that there is a legal or		Yes	No	N/a
			construcgve obgga5on committing the charity to pay out resources and the amount	of
			the oblfgathn can be measured with reasonable certainty,
Governance costs		and support	Support costs have been egocated between governance costs and other support. Governance costs comprise ail costs involving publh accountabfffty ofthe charhy and its compliance with regulation and good practice.		es	o	a
			Support costs Indude central funcUons and have been allocated to activity cost		Yes	No	N/a
			categories on a basis consistent with the use ofresources, eg allocating property costs
			by floor areas, or per capita, staN costs by the Ume spent and other costs by their
			usage.
Grants with conditions	performance		Where Ihe charity gives a grant with condNons for its payment being a specNc level of service oroutput to be provided, such grants are only recognised In the SoFA once the redplent ofthe grant has provided the specNed service or outpuL		es	o	a
			Where there are no conditions attaching to the grant that enables the donor charity	to	Yes	No	N/a
performance		condNons	realis5cagy avoid the commitment. a Ihbility for the full funding obligation must be
					Yes	No	N/a
Redundancy		cost	The charity made redundancy paymenh during the reporting period.
Deferred Income			Material items ofdeferred Income has been Induded in the accounts.		Yes	No	N/a
					ee	No	N/a
Creditors			The charity has creditors which are measured at setUement amounts hss any trade dhcounts
			A Uabgity is measured on recognNon at its historical cost and then subsequengy
Provhlona	for liabilities		measured at the best estimate ofthe amount required to seNe the obligaUon at the
			reporUng date
Basicflnanchl instruments			The charity accounts forbasic lfnandat instruments on inNal recognNon as per paragraph 10.7FRS102SORP. Subsequent measurement isas per paragraphs 11.17 to11.19,FRS102SORP.		Yes	No	N/a
2.4ASSETS
Tangible fixed assets for			These are capitalised ifthey can be used for mom than one year, and cost at least
use by charity			wnn		Yes	No	N/a
			They are valued at cost.
			The depreda5on rates and methods used are disdosed in note 92.
Intangible fhed assets			The charity has Intangfble Uxed assets, that is, non-monetary assets that do not have		Yes	No	N/a
			physical substance but are IdentNable and are controfled by the charity through cuslody orlegal rights. The amoNsagon rates and methods used are dlsdosed in note 9.5
					es	o
			They are valued atcost.
Heritage assets			The charity has heNage assets, that is,n~onelary assets with historic, artisUc,		Yes	No	N/a
			sdenNic. technological, geophysical or environmental qual ltfes that are held and
			maintained prlndpagy for their contdbutlon to knowhdge and culture. The depredation
			rates and methods used asdisdosed In note 9.6.1.4.
			17

							Yes	No	N/a
		They are valued at cost.
Invesbnents		Fixed asset investmenis in quoted shares, traded bonds and slmlktr		Investments	are
		valued at initially at cost and subsequently	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 ln which case lt is measured at cost less Impairment.
		Investments held for resale or pending their	sale and cash and cash	equlvakmts	with a		Yes	No	N/a
		maturity date ofless than 1 year are treated	as current asset lnvestmenls
Stocks and work In		Stocks held forsale as part ofnon-charitable	trade are measured at	the lower orcost or net
progress		reallsable value.
		Goods orservices provided as part ofa charitable activity are measured at net			reallsable	value	ea	No	N/a
		based on the service potential provkled by	items ofstock.
		Work ln progress ls valued at cost less any	foreseeable loss that Is likely to occur on the				Yes	No	N/a
		contra cL
		Debtors finciuding trade debtors and loans	receivable) are measured	on inmal recognmon		at	Yes	No	N/a
		seNement amount after any trade discounts	or amount advanced by	the charity,	Subsequently,
		they are measured at the cash or other conslderatkm expected to be		received.
Current asset		The charity has has investments which It hokls for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These Include cash on deposit and					Yes	No	Nla
investments		cash equivalents with a maturity date ofless than one year hekl for investment			purposes	rather
		than to meet short term cash commitments	asthey fall due.
							Yes	No	N/a
		They are valued at fair value except where	they quaRfy as basic Rnandal instruments.
POUCIES ADOPTED
ADDmONAL	TO OR
DIFFERENT	FROM
THOSE ABOVE
		Not applicable

											Restricted
										Unrestricted	Income	Endowment
										funds	funds	funds	Total funds	Prhr year
					Ana	is
Donations		Donations and		ifts						23531	8269		31,799	19705
and legacies:		General grants	&		Donations		provided		by
		ovemment/other			charities					8,126	7,648		15,774	36,189
		Other
									Total	31,657	15,917		47,573	55,894
Charitable		North Yorkshire		Coun		Council				38460	11 166		49626	5414
activities:		Hambleton District			Council					3,000	10,300		13.300	3,000
		Other rant								51,046	107		51,153
		Thirsk CCA									8,451		8,451	4,471
		Stokesle CCA									16576		16,576	2 110
		User Contributions			(Transport/			Lunch	income
		etc								42910	4658		47 568	30,095
		Contract income
									Total	135,416	51,258		186,674	45,089
Other trading		Fundraisin												2 146
		Miscellaneous	income							2,730	374		3,104	268
									Total	2,730	374		3104	2,414
Income from		Interest income								1 205			1,205	327
investments:									Total	1,205			1,205	327
Other:		Sundry receipts
									Total
TOTAL INCOME										171,008	67,548		238,556	103,723
Other information:
All Income	In the prior year was			unrestricted			except for.			Seeschedule	13.2
(please provide		description and		amounts)
Where any endowment fund Isconverted reporting period, please give the reason						into income In the for the conversion.				Not applicable

Note 4 Analysis ofr	eceip	ts o	f governmen	t grants
						This year	Last year
			Descri tlon				R
Government grant 1	Hambleton District Council North Yorkshire Coun Council					13,300 49,626	8600 54655
					Total	62,926	63,255
Please provide details ofany
unfulfflled conditions and other	Not applicable
contingencies attaching togrants
that have been recognised in Income.
Please give details ofother forms of government assistance from which	N t	II	bh
the charity has directly beneffted.

						Restricted
					Unrestricted	income	Endowment
					funds	funds	funds	Total funds		Prior year
			Anal	sis				R		K
Expenditure	on	Support costs
raising funds:					1 741			1	741		880
		Total expenditure		on raising funds	1,741			1,741			880
Expenditure	on	Project costs			103118	24703		127	821	66	070
charitable activities		Support costs			41 788			41,788		21	121
		Governance	costs		7754			7,754		8,008
		Total expenditure c		on charitable	152,659	24,703		177	363	95	200
Other		Irrecoverable	debt		273				273
		Total other expenditure			273				273
TOTAL EXPENDITURE					154,673	24,703		179,377		96,079

					Grant
Activity or programme		Activities	undertaken	directly	funding of	Support Costs	Total this year	Tofal prfof)ear
					activities
Activity	1	sae note '6' for addNonal	disclosure
Activ	2	see note 'B' for addNonal	disclosure
		see note 'B' for addNonal	disclosure
Total

					Charitable		Bash of
				Raising funds	activities	Grand total	allocation
							(Describe
Su	ort cost exam		les				method)
Accountancy					6,122		Direct costs
Independent	Examination						Di~~sh
Cateringl refreshments		(AGM)			936		Di~ costs
Total Governance Costs					7,764	7,764
Equipment	(revenue)			45	1,071	1,116	Time
Postage							Time
Stationery				14	330		Time
Rent					8,837	9,205
Sundry				101	2,423	2,524	Time
Salaries				577	13,837	14,414	Time
Legal fees					2,262	2,356	Time
Subscriptions					1,299	1,353
Telephone				72	1,716	1,788
Travel				98	2,361	2,459	Time
TraInIng					3,701	3,855	Time
Repairs &Renewals				35		881	Time
Maintenance	&cleaning				211	220	Time
Depreciation				90	2,152	2,242	Time
Bank charges				31		765	Time
Total Support Costs				1,741	41,788	43,629

was paid please en	ter '0' in the appropriate box(es).
					This year	Last year
					R
Independent examiner's fees
					696	552
Assurance services	other than audit or independent	examination
Tax advisory fees
Other fees (for example: financial advice, consultancy,			accountancy	services) paid
tothe independent	examiner

8.1StaffCosts
			This	year		Last year
				R		R
Salaries and wages					95,376	40,935
Social security	costs
Pension costs	(defined contribution	scheme)			4,609	2,827
Other employee	benefits
		Total staff costs			99,985	43,762
Please provide	details ofexpenditure	on staff working forthe	No' app cabe
charity whose contracts are with and		are paid by a related party

8.2Average head count	ln the year				This year Number	Last year Number
The parts ofthe charity	In which the	Fundralsln			1.6	0.1
employees work		Charitable	Activities		2.0	1.2
		Governance			0.5	0.1
				Total	4.2

				Freehold land	Freehold land	Freehold land	Other land &	Plant,		Fixtures,	Total
				&buildings			buildings	machinery	and	fittings and
								motor vehicles		equipment
At the beginning the year		of								2,968	2,968
Additions										7,676	7,676
Revaluations
Disposals
At end ofthe year										10,644	10,644
9.2 Depreciation			and	Impairments
	**Basis				SL or RB		SLor RB	SLor RB		SL	SLor RB	Straight Line
												("SL")or
												Reducing
												Balance
												(IIRBll)
			Rate							25%
At beginning ofthe year										1,102	1,102
Disposals
Depreciation										2,242	2,242
impairment
At end ofthe year										3,344	3,344
9.3 Net book value
Net book value at the beginning ofthe year										1,867	1,867
Net book value	at		the
end ofthe year										7,300	7,300
9.4 impairment
Please provide		a description				ofthe	events and
circumstances		that led to the recognition or						Not applicable
reversal ofan	impairment				less.

Prepaymenls	and accrued income
Other debtors

Please explain the reasons why In	come is defer	come is defer	red.
Oeferredincome relates to Trans ort	21-22 Sittin		Stokesle	CCA 21-22 Befriendin	21-22, Menin	sheds, Care
Movement ln defierred income account					This year	Last year
					R
Balance at the start ofthe reporting Amounts added in current period Amounts released to income from Balance atthe end ofthe reporting	period previous period	periods			50,603 92,864 35,262 108,205	31,223 29,918 10,538 50,603

Note	12	Cash	at bank and in hand
						This year	Last year
Short	term cash investments		(less than 3months	maturity	date)
Short	term deposits					266,080	179,913
Cash	at bank and on	hand				40,167	16,683
Other
Total						306,247	196,595

13.3 Transfers between	funds
	Reason fortransfer and where endowment is converted to income,		Amount
	legal wer for its conversion
Between Home from hospital and transport scheme	Home From Hospital is no longer active so balance moved to Transport Scheme
	The Minibus lease expired and the decision was taken not to replace	the
Between Minibus Scheme and Coach	service like for like, and so replaced the minibus with organised trips delivered by a local coach company, so balance ofrestricted funds		(5,135)
	transferred to the new delivery mechanism
	The Minibus lease expired and the decision was taken not to replace	the
Between YAC Minibus and	service like for like, and so replaced the minibus with organised trips
Coach	delivered by a local coach company, so balance ofrestricted funds
	transferred to the new delivery mechanism
Forget me not friends transferred to Dementia Hub Club	This initiative is not closed remaining funds transferred to Dementia Club as the closest related service provided	Hub	(2,560)
DAVE transferred to
Dementia Hub Club	This initiative is not dosed remaining funds transferred to Dementia Club as the closest related service provided	Hub	(1,789)
Meals on wheels (DEFRA) transferred to Meals on	This specific initiative concluded at the end ofCOVID remaining funds are transferred to the Meals on Wheels core activttes, as no further		(5,111)
wheels core	s ificcosts will be incurred a ainst this roect
Feed the hungry funding	This specific initiative concluded at the end ofCOVID remaining funds
transferred to Meals on	are transferred to the Meals on Wheels core activites, as no further		(3,768)
Wheels core	s ecificcosts will be incurred a ainst this roect