2023-03-31-accounts

		Note	Unrestricted	Restricted	Total	Total
			funds f	funds f	2023f	2022f
Income from:
Donations and legacies			10,781		10,781	39,740
Residential care charges			788,473		788,473	852,994
investments			12,037		12,037	10,531
Total income			811,291		811,291	903,265
Expenditure on:
Residential care costs			920,208		920,208	888,434
Governance			14,530		14,530	13,410
Total expenditure			934,738		934,738	901,844
Net (losses) gains on		8	(12,873)		(12,873)	19,036
investments
Net (expenditure)	income		(136,320)		(136,320)	20,457
Transfers between	funds		16,219	(16,219)
Net movement in funds			(120,101)	(16,219)	(136,320)	20,457
Total funds brought forward			719,664	16,219	735,883	715,426
Total funds carried	forward		599,563		599,563	735,883

		Note		2023		2022
				6	6
Fixed assets
Tangible assets investments		10 11		279,280 219,526		323,506 232,399
				498,806		555,905
Current assets
Debtors		12	19,755		8,334
Cash at bank and in	hand		168,742		268,901
			188,497		277,235
Creditors: amounts	falling due
within one year		13	[87,740)		(97,257)
Net current assets				100,757		179,978
Total assets less current liabilities				599,563		735,883
Net assets				599,563		735,883
The funds ofthe charity Unrestricted funds				599,563		719,664
Restricted income	funds					16,219
Totalcharity funds				599,563		735,883

		Note	2023	2022
			6	6
Cash flows from operating	activities
Net cash (used in) provided	by	14	(112,196)	43,959
operating activities
Cash Rows from investing	activities
Dividends and interest from			12,037	10,531
investments
Change in cash and cash equivalents			(100,159)	54,490
Cash and cash equivalents	atthe		268,901	214,411
beginning ofthe year
Cash and cash equivalents	atthe		168,742	268,901
end ofthe year
Represented by
Cash at bank and in hand			168,742	268,901

3	Donations	and legades	2023	2022
			6	6
	Donations and gifts		4,000	4,000
	Government	grants	6,781	35,740
			10,781	39,740

4	Income from investments	Income from investments	Income from investments			2023	2022
						E	E
	Dividends from listed investments				and bank interest	12,037	10,531
5	Analysis ofresidential		care costs			2023	2022
						E	E
	Unrestricted	funds
	Direct costs					79,763	79,257
	Employment	costs (Note		7)		475,434	508,093
	Agency staff					211,317	171,395
	Establishment	costs				99,203	88,798
	Other costs					10,265	9,557
	Depreciation	offixed assets				10,880	10,726
	Impairment	losses				33,346
	Loss on disposal offixed			assets			15,886
						920,208	883,712
	Restricted funds
	Depreciation	offixed assets					4,722
6	Analysis ofgovernance costs					2023	2022
						E	E
	Legal and professional		costs			10,522	8,804
	Accountancy					3,072	3,072
	Independent	examination		fee		300	900
	Bank charges					636	634
						14,530	13,410

7	Analysis ofstaff costs and benefits	Analysis ofstaff costs and benefits		2023	2022
				6	6
	The aggregate payroll costs were as		follows:
	Salaries and wages			435,195	464,415
	Social security costs			29,762	31,836
	Employer's pension	contributions		7,204	8,675
	Training and other	staff expenses		3,273	3,167
				475,434	508,093
	Key management	personnel
	Induded in salaries and employer's		pension contributions:
	Remuneration and	benefits		100,172	101,670

Average number ofstaff during the year:
Residential care staff	22	24
Management and administration	3	3
	25	27

Tangible fixed assets	Tangible fixed assets		Freehold	fixtures,	Total
			land and	fittings and
			buildings	equipment
			6	6
Cost
At1April 2022			408,480	91,906	500,3S6
At31March	2023		40S,4SO	91,906	500,386
Depreciation	and impairment
At 1April 2022			122,338	54,542	176,880
Depreciation	charged	in the year	3,636	7,244	10,880
Impairment	losses		33,346		33,346
At 31March	2023		159,320	61,786	221,106
Carrying amount
At31March	2023		249,160	30,120	279,280
At 31March	2022		286,142	37,364	323,506

13	Creditors: amounts falling due within	one year	2023	2022
			6	E
	Residential care costs		27,800	24,475
	Other taxation and social security		6,737	8,402
	Other creditors		1,451	1,743
	Accruals		33,362	37,110
	Deferred income		18,390	25,527
			87,740	97,257
	Accruals represents staff costs, agency	fees, utilities and accountancy.
	Deferred income represents residential	charges received in advance.
14	Recondliation ofnet income tonet cash flaw
	from operating activities
			6	6
	Net income (expenditure) forthe year	as per the	(136,320)	20,457
	Statement ofFinancial Activities
	Adjustments for:
	Dividends and interest from investments		(12,037)	(10,531)
	Fair value losses (gains) on investments		12,873	(19,036)
	Depreciation charges and impairment	lasses	44,226	31,334
	(increase) decrease in debtors		(11,421)	11,972
	(Decrease) increase in creditors		(9,517)	9,763
	Net cash (used in) provided by operating activities		(112,196)	43,959