2023-03-31-accounts

Statement offinancial activities	21
Balance sheet	22
Statement ofcash flows	23
Notes tothe financial statements	2447

Trustees and members	Dr Siva Puthrasingam
ofexecutive committee	Mr Aneel Sharma
	Ms Maxine Braham
	Mr Derek Ludlow CBEDL
	Ms Beverley Creagh
	Ms Frances Pardell (appointed		14January 2023)
Patron	Professor Greg Whyte OBE
Director	Mrs Colette McKeaveney	MBE	DL
Charity number	200463
Head office	Bradbury House
	39 King Street
	Luton
	Bedfordshire
	LU1 2DW
Auditor	HW Bedford Limited
	Accountants and Statutory	Auditor
	Woburn Court
	2 Railton Court
	Kempston
	Bedford
	MK42 7PN
Bankers	Yorkshire Bank
	7Gold Street
	Northampton
	NN1 1EN
	NatWest Bank
	31 George Street
	Luton
	LU1 2YN

										As restated
						2023	2023	2023	2023	2022
						Unrestricted	Restricted	Endowment	Total	Total
						Funds	Funds	Funds	Funds	Funds
				Notes		8	E	F	6
Income and endowments		from:
Donations and legacies						38,162			38,162	20,206
Charitable activities:
LLAL income							143,000		143,000	136,184
Recruitment and Retention							35,000		35,000
Household Support service							100,000		100,000
Enhancing Lives										24,362
Befriending, wellbeing	and lunch		club	service			41,873		41,873	74,926
Hospital Discharge							207,113		207,113	154,650
Farley Big Local							57,000		57,000	80,820
Covid-19										94,672
Other grant income										4,163
Income from charitable	services					256,894			256,894	266,561
Other trading activities					3	143,143			143,143	120,845
Investments:
Bank account interest						262	140		402	49
Other income						6,968			6,968	8,727
Total income						445,429	584,126	-	1,029,555	986,165
Expenditure on:
Raising funds					3	122,961			122,961	91,680
Charitable activities					4	135,225	678,381		813,606	709,562
Total expenditure						258,186	678,381		936,567	801,242
Net (expenditure)/income						187,243	(94,255)		92,988	184,923
Transfers between funds				5,14,	15	(36,423)	36,423
Net movement in funds						150,820	(57,832)		92,988	184,923
Reconciliation offunds:
Total funds at 1 April 2022 (as restated)						1,554,484	105,262	171,646	1,831,392	1,646,469
Total funds at 31 INarch	2023			14, 15,	15	1,705,304	47,430	171,646	1,924,380	1,831,392

				As restated
		Notes	2023	2022f
Fixed assets:
Tangible fixed assets		9	471,571	482,247
Fixed asset investments		10	320,139	319,999
Total fixed assets			791,710	802,246
Current assets:
Oebtcrs			26,362	53,572
Cash at bank and in hand			1,238,540	1,165,858
Total current assets			1,264,S02	1,219,430
Liabilities:
Creditors: amounts	falling due	13	(132,232)	(190,284)
within one year
Net current assets			1,132,670	1,029,148
Total assets less current liabilities			1,924,380	1,831,392
Total net assets			1,$24,380	1,831,3$2
The funds ofthe charity:
Unrestricted funds		14	1,705,304	1,554,484
Restricted funds		18	47,430	105,262
Endowment funds		18	171,646	171,646
Total charity funds			1,924,380	1,831,392

		Notes	2023	2022
			6
Cash flows from operating	activities:
Net cash used in operating	activities	22	72,420	321,405
Cash flows from investing	activities:
Interest and dividend income			402	49
Interest income allocated to	fixed asset	investments	(140)	(30)
Net cash used in investing	activities		252	19
Change in cash and cash	equivalents	in	72,682	321,424
the year
Cash and cash equivalents	at the
beginning ofthe year			1,165,858	844,434
Cash and cash equivalents	at the
end ofthe year			1,238,540	1,165,858

2023	Other
	Salary	staff	Premises	Other	2023
	costs	costs	costs	costs	Total
				5	5
Care for the elderly	452,863	22,304	4,252	183,956	663,375
Support and governance	82,850		32,936	34,445	150,231
	535,713	22,304	37,188	218,401	813,606
2022		Other		As	restated
	Salary	staff	Premises	Other	2022
	costs	costs	costs	costs	Total
		F	6
Care for the elderly	464,343	19,959	6,939	92,235	583,476
Support and governance	46,220		27,802	52,064	126,086
	510,563	19,959	34,741	144,299	709,562

The breakdown ofsupport costs is shown below.	costs and how t	hese were alloc	ated betwe	en governance an
2023	Support	Governance	2023	Basis of
	costs	costs	Total	apportionment
Staff costs	81,350	1,500	82,850	Staff time
Depreciation	9,260		9,260	Staff time
Premises costs	22,398		22,398	Invoiced cost
Office costs	14,321		14,321	Invoiced cost
Advertising costs	547		547	Invoiced cost
Travel costs	1,278		1,278	Invoiced cost
Subscriptions	1,920		1,920	Invoiced cost
Professional fees	8,608		8,608	Invoiced cost
Auditor's remuneration		6,600	6,600	Governance
Bank charges	2,423		2,423	Invoiced cost
Sundry expenses	26		26	Invoiced cost
	142,131	8,100	150,231

Allocation	ofgovernance an	d support	costs (continu	ed)
			As	restated
2022		Support	Governance	2022	Basis of
		costs	costs	Total	apportionment
			E
Staff costs		44,720	1,500	46,220	Staff time
Depreciation		6,896		6,896	Staff time
Premises costs		19,638		19,638	Invoiced cost
Office costs		11,946		11,946	Invoiced cost
Advertising	costs	120		120	Invoiced cost
Travel costs		1,269		1,269	Invoiced cost
Subscription	s	903		903	Invoiced cost
Professional	fees	33,903		33,903	Invoiced cost
Independent	Examiner's fees		3,000	3,000	Governance
Bank charges		2,191		2,191	Invoiced cost
Sundry expenses					Invoiced cost
		121,586	4,500	126,086

Net (expenditure)/income for the year
This is stated after charging:
	2023	2022
	6
Auditors remuneration for audit services	6,600
Independent Examiner's fees		3,000
Depreciation	10,676	12,243
Rent- land and buildings	17,654	20,226

Analysis ofstaff costs, trustee remuneratio management personnel	n and expenses, and the costo	f key
	2023	2022
Salaries	596,352	555,921
Social Security costs	33,347	25,398
Pension Costs	12,852	11,426
	642,551	592,745

Transfers	from the	general fund:
For the	unfunded	element ofthe HIA and Handyman		fund	30,770
For the	unfunded	element ofthe Household	Support	fund	431
For the	unfunded	element ofthe lunch club	costs		5,222
Net transfer amount					36,423

			Freehold	Property	Office	Computer	Motor
			Property f	Improvements f	Equipment f	Equipment f	Vehicles f	Total f
	Cost
	At 1 April 2022		504,023	40,349	85,797	27,256		657,425
	At 31 March 2023		504,023	40,349	85,797	27,256		657,425
	Depreciation
	At 1 April 2022		65,744	16,057	71,085	22,292		175,178
	Charge for the year		4,032	2,012	2,948	1,684		10,676
	At 31 March 2023		69,776	18,069	74,033	23,976		185,854
	Net book values
	31 March 2023		434,247	22,280	11,764	3,280		471,571
	31 March 2022		438,279	24,292	14,712	4,964		482,247
10	Fixed asset investments
						2023f		2022 f.
	Endowment fund					300,139		299,999
	National savings	bond				20,000		20,000
						320,139		319,999

Debtors
			As restated
		2023f	2022f
Other debtors		3,656	41,591
Prepayments	and accrued income	21,255	10,754
Customer balances		1,451	1,227
		26,362	53,572

Bank balances
	2023	2022
Current account	1,237,140	1,164,219
Petty cash	1,400	1,639
	1,238,540	1,165,858

Creditors: amounts	falling due within one yea	r
		2023f	2022 6
Taxation and social security			8,946
Other creditors		76,852	50,167
Accruals and deferred	income	37,600	117,754
Client accounts		17,780	13,417
		132,232	190,284

Deferred income
		2023	2022
At 1 April 2022		80,513
Received during the	year		80,513
Released to incoming	resources	(80,513)
At 31 March 2023			80,513

Unrestricted funds	Unrestricted funds	Unrestricted funds
As restated				Movement in year
	Balance at		Incoming Resources								Balance at
1 April 2022 5			resources expended 8 f				Transfers 5			31 March 2023 5
General fund		946,862		445,429		(255,092)		(36,423)			1,100,776
Designated fixed
asset fund		332,622				(3,094)					329,528
Designated building
fund		275,000									275,000
	1,554,484			445,429		(258,186)		(36,423)			1,705,304
During the year ended	31	March 2006	a large		grant was	received towards		the purchase			ofthe
building at 39 King Street.		During that	year the		Trustees	took the decision		to	designate		part of	the
general fund to represent		the net book	value ofthe assets held as at 31				March 2006.			The fund		is
reduced each year by	the	depreciation	charged		in respect ofthose assets.
During the year ended	31	March 2011	the	Trustees created a new designated					fund for		reserves to
be held fora Building	Fund fora future		project		to build sheltered accommodation for older people.
The Trustees are aiming for the Building Project to be completed within							the next five years and
consequently will be seeking additional			funding.
Restricted funds
					Movement	in year
		Balance	at	Incoming		Resources					Balance at
		1 April 2022		resources		expended	Transfers			31 March 2023
			F		8	8						E
Core funding					143,000	(143,000)
Recruitment and retention					35,000	(35,000)
Household Support					100,000	(100,431)			431
Covid-19		2,607				(2,607)
Befriending and Wellbeing		(1,333)			41,873	(49,823)						(9,283)
Home Repair and Handyman 30,000						(30,770)			30,770			30,000
Enhancing Lives		2,475				(308)						2,167
Lunch clubs					140	(5,362)			5,222
Hospital Discharge		4,340			207,113	(210,530)						923
Farley Big Local		49,753			57,000	(100,550)						6,203
Long Term Conditions		5,289										5,289
ITProject		12,000										12,000
Spread the Warmth		131										131
		105,262			584,126	(678,381)			36,423			47,430

Details ofthe transfers are in note 8	Details ofthe transfers are in note 8	on page 29.
Name offund		Nature, purpose and description offund
Core funding		Funding received from LLAL
Recruitment	and Retention	Funding received to support staff in their training and
		ongoing development
Covid-19		For supporting older people through the pandemic
Household	Support	For supporting older people in their households
Befriending	and Wellbeing	For services to promote social support and companionship.
Home Support		For supporting older people to remain living in	their own
		homes.
Home Repair and Handyman		For providing repairs to homes ofolder people	and to ensure
		the homes are safe and secure for the resident.
Enhancing	Lives	Forservices to provide support to older people,	including
		with applications for financial and other support.
Lunch clubs		For the lunch clubs held at Vesper House.
Hospital Discharge		For the support of patients who have recently been
		discharged from hospital.
Farley Big	Local	For the improvement ofthe Farley Hill local area.
Long Term	Conditions	For the support of people with a long term condition.
ITProject		Grants received for the upgrade ofthe charity's	IT
		equipment.
Spread the	Warmth	Donations received to help people keep warm	in winter.

Net ass	et	s held by fu	nds
				Cash
			Fixed	at bank &	Other
			Assets	Investments	Assets	Creditors	Total
			E	E	E	E	F
General	fund		471,571	1,339,603	26,362	(132,232)	1,705,304
Restricted		fund		47,430			47,430
Endowment		fund		171,646			171,646
			471,571	1,558,679	26,362	(132,232)	1,924,380

				2023	2022
				E	E
Land and buildings/other		leases:
Within one year				6,472	5,280
Between 2 and 5years				17,333	1,859
In over 5years
Total future minimum	lease payments			23,805	7,139
There are no capital	commitments		(2022: Enil).

Opening	reserves at 1 April 2022 (as previously	stated)	1,845,216
Prior year	adjustment		(13,824)
Opening	reserves at 1 April 2022 (as restated)		1,831,392

					2023	2022
					5
Net income for the year					92,988	184,923
Less investment income shown		in investing	activities		(402)	(49)
Add back depreciation					10,676	12,243
(Increase)/decrease in debtors					27,210	44,112
(Decrease) in creditors					(58,052)	80,176
Net cash flow from operating	activities				72,420	321,405
Cash and cash equivalents
Year ended 31 March 2023					2023	2022
					5	F
Cash and cash equivalents					1,238,540	1,165,858
Year ended 31 March 2022					2022	2021
						E
Cash and cash equivalents					1,165,858	844,434
Analysis ofchanges in net		funds
				2022	Cash flow f	2023 f
Net cash
Cash at bank and in hand				1,165,858	72,682	1,238,540
				1,165,858	72,682	1,238,540
				1,165,858	72,682	1,238,540

purposes.
		As restated		As restated
		2022	2022	2022	2022
		Unrestricted	Restricted	Endowment	Total
		Funds	Funds	Funds	Funds
		6	6	E	6
Income and endowments	from:
Donations and legacies		20,206			20,206
Charitable activities:
LLAL income			136,184		136,184
Enhancing Lives			24,362		24,362
Befriending and lunch club service			74,926		74,926
Hospital Discharge			154,650		154,650
Farley Big Local			80,820		80,820
Covid-19			94,672		94,672
Other grant income			4,163		4,163
Income from charitable services		266,561			266,561
Other trading activities		120,845			120,845
Investments:
Bank account interest		19	30		49
Other income		8,727			8,727
Total income		416,358	569,807		986,165
Expenditure on:
Raising funds		91,680			91,680
Charitable activities		117,460	592,102		709,562
Total expenditure		209,140	592,102		801,242
Net (expenditure)/income		207,218	(22,295)		184,923
Transfers between funds		(41,333)	41,333
Net movement in funds		165,885	19,038		184,923
Reconciliation offunds:
Total funds at 1 April 2021		1,388,599	86,224	171,646	1,646,469
Total funds at 31 March 2022		1,554,484	105,262	171,646	1,831,392