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||||Pages|
|---|---|---|---|
|Trustees'|annual
report||1to9|
|Independent
auditor's||report to the members|10to 12|
|Statement|offinancial|activities|13|
|Statement|offinancial|position|14|
|Statement|ofcash flows||15|
|Notes to the financial||statements|16to 25|
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|Registered|charity|name|Susan Day Residential|Susan Day Residential|Home|
|---|---|---|---|---|---|
|Charity registration||number|205695|||
|Principal office|||South Lodge|||
||||Runnacleave|Road||
||||llfracombe|||
||||Devon|||
||||EX348AQ|||
|The trustees|||Mrs P Cox|||
||||Mr PJaggers|||
||||Mrs SRoles|||
||||Mrs M Clements|||
||||Mrs E Gilliat|||
||||Mrs J Donovan|||
||||Mr G Hills|||
||||Mrs A Thomas-Stafford|||
||||Mr M Thomas|||
|Auditor|||Thomas Westcott|||
||||Chartered
Accountants||&Statutory Auditors|
||||47 Boutport Street|||
||||Barnstaple|||
||||Devon|||
||||EX31 1SQ|||
|Bankers|||Lloyds Bank|pic||
||||109High Street|||
||||Ilfracombe|||
||||Devon|||
||||EX349EU|||
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|Low|Likelihood||Low Likelihood|
|---|---|---|---|
|Low|Severity ofImpact||High Severity of|
||||Impact|
|High|Likelihood|IV:|High Likelihood|
|Low|Severity of Impact||High Severity of|
||||Impact|
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||Ye|ar ende|d 31 March|2021|||
|---|---|---|---|---|---|---|
|||||2021||2020|
||||Unrestricted|Restricted|||
||||funds|funds|Total funds|Total funds|
|||Note|F|F|F|F|
|Income and endowments|||||||
|Donations
and legacies
Charitable
activities||4
5|11,225
972,128|74,800|86,025
972,128|95
886,461|
|Other trading
activities
Investment
income||6
7|1,082
2592||1,082
2,592|1,945
5,074|
|Total income|||987,027|74,800|1,061,827|893,575|
|Expenditure
Expenditure
on charitable
Other expenditure|activities|8„9
11|1,024,805
14,929|74,800|1,099,605
14,929|1,001,511
21,316|
|Total expenditure|||1,039,734|74,800|1,114,534|1,022,827|
|f(let expenditure
and net
funds|movement|in|(52,707)||(52,707)|(129,252)|
|Reconciliation
offunds
Total funds brought
forward|||717,443||717,443|846,695|
|Total funds carried forward|||664,736||664,736|717,443|
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||||||2021||2020|
|---|---|---|---|---|---|---|---|
|||||Note|||F|
|Fixed assets||||||||
|Tangible
fixed assets||||15||392,353|399,057|
|Current assets||||||||
|Stocks||||16|1,892||2,594|
|Debtors||||17|6,449||11,168|
|Cash at bank|and|in|hand||294,75?||319,459|
||||||303,098||333,221|
|Creditors: amounts|||falling due within one year|18|30715||14,835|
|Net current|assets|||||272,383|318,386|
|Total assets|less|current liabilities||||664,736|717,443|
|Net assets||||||664,736|717,443|
|Funds ofthe charity
Unrestricted
funds||||||664,736|717,443|
|Total charity|funds|||21||664,736|717,443|
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||Year en|ded 31 March 20|21||
|---|---|---|---|---|
||||2021|2020|
|||||E|
|Cash flows from operating|activities||||
|Net expenditure|||(52,707)|(129,252)|
|Adjustments
for:
Depreciation
oftangible
fixed assets|||6,704|8,165|
|Government
grant income|||(85,534)||
|Other interest receivable
and similar income|||(2,592)|(5,074)|
|Accrued (income)/expenses|||(709)|1,494|
|Changes in:
Stocks|||702|310|
|Trade and other debtors|||4,719|8,246|
|Trade and other creditors|||16,589|(1,802)|
|Cash generated
from operations|||(112,828)|(117,913)|
|Interest received|||2,592|5,074|
|Net cash used
in operating|activities||(110,236)|(112,839)|
|Cash flows from financing
Government
grant income|activities||85,534||
|Net cash from financing
activities|||85,534||
|Net decrease in cash and|cash equivalents||(24,702)|(112,839)|
|Cash and cash equivalents|at beginning|ofyear|319,459|432,298|
|Cash and cash equivalents|at end ofyear||294,757|319,459|
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|||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|
|||Funds|Funds|2021|
|||E|F||
|Donations|||||
|Donations —general||491||491|
|Grants|||||
|Government|grant income - Covid-19|10,734|74,800|85,534|
|||11,225|74,800|86,025|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2020|
|||E|f.|F|
|Donations|||||
|Donations —general||95||95|
|Grants|||||
|Government|grant income —Covid-19||||
|||95||95|
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|||||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|---|---|---|---|---|---|---|---|---|---|
|||||||Funds|2021|Funds|2020|
|||||||E||E|E|
||Residents fees - general
Bursary fees|||||957,199
14,929|957,199
14,929|865,145
21,316|865,145
21,316|
|||||||972,128|972,128|886,461|886,461|
|6.|Other trading|||activities||||||
|||||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||||Funds|2021|Funds|2020|
|||||||||E|F|
||Fundraising||events - amenities|||1,082|1,082|1,945|1,945|
|7.|Investment||income|||||||
|||||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||||Funds|2021|Funds|2020|
|||||||E||F||
||UK bank|deposit account interest||||2,592|2,592|5,074|5,074|
|8.|Expenditure|||on charitable|activities|by fund type||||
||||||||Unrestricted|Restricted|Total Funds|
||||||||Funds|Funds|2021|
||General|fund|||||1,005,496|74,800|1,080,296|
||Amenities||fund||||1,281||1,281|
||Support costs||||||18,028||18„028|
||||||||1,024,805|74,800|1,099,605|
||||||||Unrestricted|Restricted|Total Funds|
||||||||Funds|Funds|2020|
||||||||E|E|E|
||General|fund|||||983,249||983,249|
||Amenities||fund||||1,066||1,066|
||Support|costs|||||17,196||17,196|
||||||||1,001,511||1,001,511|
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|Expendit|ure
on charitable|activities by activity typ|e||||
|---|---|---|---|---|---|---|
|||Activities|||||
|||undertaken|||Total funds|Total fund|
|||directly|Support|costs|2021|2020|
|General|fund|1,080,296||18,028|1,098,324|1,000,445|
|Amenities|fund|1,281|||1,281|1,066|
|||1,081,577||18,028|1,099,605|1,001,511|
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|Analysis of|suppo|rt costs|||||
|---|---|---|---|---|---|---|
|||||Unrestricted|||
|||||funds|Total 2021|Total 2020|
|||||F||E|
|Printing,
postage,
Accountancy
fees||stationery|and adverts|3,653
4,795|3,653
4,795|4,302
4,531|
|Audit fees||||1,600|1„600|1,600|
|Consultancy|charges|||7,930|7,930|6,713|
|Bank charges||||50|50|50|
|||||18,028|18,028|17,196|
|11.|Other expenditure|Other expenditure|||||||
|---|---|---|---|---|---|---|---|---|
|||||Unrestricted|Total|Funds|Unrestricted|Total Funds|
|||||Funds||2021
f|Funds|2020
E|
||Bursary costs|||14,929||14,929|21,316|21,316|
|12.|Net expenditure||||||||
||Net expenditure|is stated after charging/(crediting):|||||||
||||||||2021|2020|
||||||||F|F|
||Depreciation
of|tangible|fixed assets||||6,704|8,165|
|13.|Staff costs||||||||
||The total staff costs and||employee|benefits for the reporting||period are analysed as||follows:|
||||||||2021|2020|
|||||||||E|
||Wages and salaries
Social security costs||||||742,174
47,238|701,926
45,495|
||Employer
contributions||to pension|plans|||13,282|14,419|
||||||||802,694|761,840|
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|will make sundry
purchases
using their own cr
receipts.
Tangible fixed assets|edit cards for which
t|hey are reimburs|ed
against|
|---|---|---|---|
||Land and|Fixtures and||
||buildings|fittings|Total|
||E||E|
|Cost||||
|At 1 April 2020 and 31 March 2021|517,002|255,038|772,040|
|Depreciation
At 1 April 2020|119,479|253,504|372,983|
|Charge for the year|5,170|1,534|6,704|
|At 31 March 2021|124,649|255,038|379,687|
|Carrying
amount
At 31 March 2021|392,353||392,353|
|At 31 March 2020|397,523|1,534|399,057|
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|17.|Debtors||Year ended 31 March 2021|||
|---|---|---|---|---|---|
|||||2021|2020|
||Trade debtors|||3'73|5,357|
||Prepayments|and accrued income||6,076|5,811|
|||||6,449|11,168|
|18.|Creditors: amounts||falling due within one year|||
|||||2021|2020|
|||||F|F|
||Trade creditors|||10,365|7,233|
||Accruals and|deferred|income|6,893|7,602|
||Social security|and other taxes||13,457||
|||||30,715|14,835|
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|The amounts|recognised
in the financi|al statements
for governm|ent
grants are as follo|ws:|
|---|---|---|---|---|
||||2021
f|2020|
|Recognised
Government|in income from donations
grants income|and legacies:|85,534||
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|||||||||At|
|---|---|---|---|---|---|---|---|---|
|||||At||||31 March|
||||1|April 2020|Income
E|Expenditure|Transfers
E|2021
f|
|General|Fund|||154,757|986,949|(1,033,665)||108,041|
|Amenities|fund|||15,163|78|(899)||14,342|
|Property reserve
Contingency
fund||||397,523
150,000||(5,170)||392,353
150,000|
|||||717,443|987,027|(1,039,734)||664,736|
|||||At||||At 31 March|
||||1|April 2019|Income|Expenditure|Transfers|2020|
|||||E||E|F||
|General|Fund|||179,027|892,291|(1,016,561)|100,000|154,757|
|Amenities|fund|||14,975|1,284|(1,096)||15,163|
|Property
reserve
Contingency
fund||||402,693
250,000||(5,170)|(100,000)|397,523
150,000|
|||||846,695|893,575|(1,022,827)||717,443|
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|22.|Analysis|ofnet as|se|ts between funds|||
|---|---|---|---|---|---|---|
||||||Unrestricted|Total Funds|
||||||Funds|2021|
||Tangible
fixed assets
Current assets||||392,353
303,098|392,353
303,098|
||Creditors|less than|1|year|(30,715)|(30,715)|
||Net assets||||664,736|664,736|
||||||Unrestricted|Total Funds|
||||||Funds|2020|
|||||||F|
||Tangible|fixed assets|||399,057|399,057|
||Current|assets|||333,221|333,221|
||Creditors|less than|1|year|(14,835)|(14,835)|
||Net assets||||717,443|717,443|
|23.|Analysis|ofchanges||in net debt|||
|Analy|sis|ofc|han|ges|
in net debt|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||At||
|||||||At|1|Apr 2020|Cash flows|31 Mar|2021|
||||||||||F||E|
|Cash|at|bank|and|in|hand|||919,459|I24,702)|294,757||
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|||2021|2020|
|---|---|---|---|
||||F|
|Income and endowments||||
|Donations
and legacies
Donations - general||491|95|
|Government
grant income|- Covid|85,534||
|||86,025|95|
|Charitable
activities||||
|Residents fees - general
Bursary fees||957,199
14,929|865,145
21,316|
|||972„128|886,461|
|Other trading
activities||||
|Fundraising
events - amenities||1,082|1,945|
|Investment
income||||
|UK bank deposit account|interest|2,592|5,074|
|Total income||1,061,827|893,575|
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|||2021|2020|
|---|---|---|---|
|||F||
|Expenditure
on charitable|activities|||
|General fund||||
|Activities undertaken
directly||||
|Staff costs||742„174|701,926|
|Employers
NIC
Employers
pension
Rates, water and insurance||47,238
13,282
21,497|45,495
14,419
18,904|
|Light, heat and telephone
Repairs, maintenance
and
Agency costs
Transport,
trip and gifts
General expenses
Depreciation
for the year
Provisions|gardening|26,492
120,253
1,040
1,643
1,173
6,704
56,173|32,404
76,304
5,783
3,149
1,686
8,165
48,063|
|Cleaning
Registration
fees and subscriptions||32,878
9,749|18,209
8,742|
|||1,080,296|983,249|
|Support costs
Printing,
postage,
stationery
Accountancy
fees
Consultancy
fees
Audit fees|and adverts|3,653
4,795
7,930
1,600|4,302
4,531
6,713
1,600|
|Bank charges||50|50|
|||18,028|17,196|
|Amenities
fund||||
|Activities undertaken
directly||||
|Transport,
trips and gifts
General expenses||700
581|961
105|
|||1,281|1,066|
|Expenditure
on charitable|activities|1,099,605|1,001,511|